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Anleihenbewertung auf unvollkommenen Kapitalmärkten (neue betriebswirtschaftliche forschung (nbf) #214)

by Norbert Klink

Reale Kapitalmärkte sind unvollkommen und die dort gehandelten Papiere mit Risiken behaftet. Die Investitionstheorie berücksichtigt zwar in ihren Modellen das Risiko, ignoriert jedoch die Auswirkungen von Marktunvollkommenheiten auf die Preisbildung. Dies führt dazu, daß Investoren, die mit Hilfe dieser Modelle Überrenditen realisieren wollen, Fehlentscheidungen treffen. Ausgehend von der Analyse unterschiedlicher Bewertungsmodelle stellt der Autor ein mathematisches Modell zur Anleihenbewertung auf unvollkommenen Kapitalmärkten vor, das neben Steuern auch Transaktionskosten berücksichtigt. Der Autor verwendet dieses Modell in einem empirischen Test und leitet daraus Empfehlungen für die Praxis ab. Verzeichnis: Ausgehend von der Analyse unterschiedlicher Bewertungsmodelle stellt der Autor ein mathematisches Modell zur Anleihenbewertung auf unvollkommenen Kapitalmärkten vor, das neben Steuern auch Transaktionskosten berücksichtigt.

Anleitung für den Abschluß von Anstellungs-Verträgen

by Ausgearb. vom Sozialen Ausschuß

Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfängen des Verlags von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv Quellen für die historische wie auch die disziplingeschichtliche Forschung zur Verfügung, die jeweils im historischen Kontext betrachtet werden müssen. Dieser Titel erschien in der Zeit vor 1945 und wird daher in seiner zeittypischen politisch-ideologischen Ausrichtung vom Verlag nicht beworben.

Anleitung zum Erfolg (essentials)

by Martin Fiedler

Universelle Gesetzmäßigkeiten für Lebenserfolg kanalisieren und bündeln sich strukturiert in einer Anleitung zum Erfolg und werden auf bestechend einfache Weise innerhalb einer leicht verständlichen Geschichte dem Leser nähergebracht. Dieser inspirierende Leitfaden holt die Essenz der komplexen Themen Erfolg, Persönlichkeitsentwicklung, Wertorientierung, Sinnfindung, Glück und soziale Kompetenz aus der Theorie in die tägliche persönliche Praxis. Bestechend einfach und unglaublich plausibel vermittelt die bewusst schlicht gehaltene Erzählung psychologische Einsichten und entlarvt hinderliche mentale Muster. Wie selbstverständlich wird dem Leser deutlich, worauf es in Beruf und Alltag eigentlich ankommt, um nicht nur äußerlich erfolgreich, sondern auch im Einklang mit sich selbst zu leben und zu handeln. Die vorliegende Auflage wurde verändert und ergänzt durch das Kapitel „Quintessenz“, um dem Leser in einer Fortführung der Geschichte die Anleitung zum Erfolg noch plausibler werden zu lassen.

Anleitungen zum Arbeiten im Elektrotechnischen Laboratorium: Zweiter Teil

by E. Orlich

Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfängen des Verlags von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv Quellen für die historische wie auch die disziplingeschichtliche Forschung zur Verfügung, die jeweils im historischen Kontext betrachtet werden müssen. Dieser Titel erschien in der Zeit vor 1945 und wird daher in seiner zeittypischen politisch-ideologischen Ausrichtung vom Verlag nicht beworben.

Anleitungen zum Arbeiten im Elektrotechnischen Laboratorium

by Ernst Orlich Max Knoll

Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfängen des Verlags von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv Quellen für die historische wie auch die disziplingeschichtliche Forschung zur Verfügung, die jeweils im historischen Kontext betrachtet werden müssen. Dieser Titel erschien in der Zeit vor 1945 und wird daher in seiner zeittypischen politisch-ideologischen Ausrichtung vom Verlag nicht beworben.

Annäherung an die Konsumkultur: Globale Ströme und lokale Kontexte

by Evgenia Krasteva-Blagoeva

Diese faszinierende Sammlung analysiert den Einfluss der westlichen Konsumkultur auf die lokalen Kulturen und den Konsum in Südosteuropa und Ostasien. Kulturelle, historische, wirtschaftliche und soziopolitische Kontexte werden im Hinblick auf Kaufverhalten, Nutzungs- und Anpassungspraktiken sowie Verbraucheraktivismus untersucht, insbesondere in Bulgarien, Serbien und Rumänien, wo sich die Kulturen in der postsozialistischen Ära weiterentwickeln, sowie in China und Japan, wo sich die Bewegungen in Richtung Moderne und Fortschritt fortsetzen. Erstaunliche und zum Nachdenken anregende Kontraste treten zutage, wenn die Verbraucher das Globale mit dem Lokalen in Bezug auf Kleidung, Technologie, Luxusartikel und Lebensmittel in Einklang bringen. Alle Kapitel enthalten eine Fülle von empirischen und kulturübergreifenden Daten. Eingerahmt wird die Darstellung von einem theoretischen Essay von Professor Mike Featherstone über die Ursprünge der Konsumkultur und die Folgen von zweihundert Jahren zunehmenden Konsums für den Zustand der Menschheit und die Zukunft des Planeten.In der Berichterstattung eingeschlossen:· "Du bist ein sozialistisches Kind wie ich": Waren und Identität in Bulgarien· Konsumkultur vom sozialistischen Jugoslawien bis zum postsozialistischen Serbien: Bewegungen und Momente· Konserven aus dem Sozialismus: Authentizität, Anti-Standardisierung und Mittelklassekonsum im postsozialistischen Rumänien· Modernisierung und das Kaufhaus im Japan des frühen 20. Jahrhunderts: Das moderne Mädchen und die neuen Lebensstile der Konsumkultur· Eine kulturelle Lesart des auffälligen Konsums in ChinaApproaching Consumer Culture erweitert die kulturanthropologische Literatur und wird von westlichen und östlichen Wissenschaftlern und Forschern gleichermaßen begrüßt werden. Seine Tiefe und Zugänglichkeit machen es nützlich für Universitätskurse in Kulturanthropologie, Kulturwissenschaften und Soziologie.

Annals of Entrepreneurship Education and Pedagogy – 2018 (Annals in Entrepreneurship Education series)

by Charles H. Matthews Eric W. Liguori

If you are looking for the intersection of past practices, current thinking, and future insights into the ever-expanding world of entrepreneurship education, then you will want to read and explore the third volume of the Annals of Entrepreneurship Education and Pedagogy. Prepared under the auspices of the United States Association for Small Business and Entrepreneurship (USASBE), this compendium covers a broad range of scholarly, practical, and thoughtful perspectives on a compelling range of entrepreneurship education issues. The third volume spans topics ranging from innovative practices in facilitating entrepreneurship teaching and learning inside and outside the classroom, learning innovation, model programs, to the latest research from top programs and thoughts leaders in Entrepreneurship. Moreover, the third volume builds on those previous as it continues to investigate critical issues in designing, implementing and assessing experiential learning techniques in the field of entrepreneurship. This updated volume provides insights and challenges in the development of entrepreneurship education for students, educators, mentors, community leaders, and more. Annals of Entrepreneurship Education and Pedagogy – 2018 is a must-have book for any entrepreneurship professor, scholar or program director dedicated to advancing entrepreneurship education in the US and around the world.

Annals of Entrepreneurship Education and Pedagogy – 2021 (Annals in Entrepreneurship Education series)


If you are looking for the intersection of past practices, current thinking, and future insights into the ever-expanding world of entrepreneurship education, then you will want to read and explore the fourth edition of the Annals of Entrepreneurship Education and Pedagogy. Prepared under the auspices of the United States Association for Small Business and Entrepreneurship (USASBE), this edited volume covers a broad range of scholarly, practical, and thoughtful perspectives on a compelling range of entrepreneurship education issues. The fourth edition spans topics ranging from innovative practices in facilitating entrepreneurship teaching and learning inside and outside the classroom, learning innovation, model programs, to the latest research from top programs and thought leaders in entrepreneurship. Moreover, the fourth edition builds on previous editions as it continues to investigate critical issues in designing, implementing, and assessing experiential learning techniques in the field of entrepreneurship. This contemporary volume provides insights and challenges in the development of entrepreneurship education for students, educators, mentors, community leaders, and more. Annals of Entrepreneurship Education and Pedagogy – 2021 is a must-have book for any entrepreneurship professor, scholar or program director dedicated to advancing entrepreneurship education in the US and around the world.

Annals of Entrepreneurship Education and Pedagogy – 2023 (Annals in Entrepreneurship Education series)


If you are looking for the intersection of past practices, current thinking, and future insights into the ever-expanding world of entrepreneurship education, then you will want to read and explore the fifth edition of the Annals of Entrepreneurship Education and Pedagogy. Prepared under the auspices of the United States Association for Small Business and Entrepreneurship (USASBE), this edited volume covers a broad range of scholarly, practical, and thoughtful perspectives on a compelling range of entrepreneurship education issues.The fifth edition spans topics ranging from innovative practices in facilitating entrepreneurship teaching and learning inside and outside the classroom, learning innovation, and model programs, to the latest research from top programs and thought leaders in entrepreneurship. Moreover, the fifth edition builds on previous editions as it continues to investigate critical issues in designing, implementing, and assessing experiential learning techniques in the field of entrepreneurship.This contemporary volume provides insights and challenges in the development of entrepreneurship education for students, educators, mentors, community leaders, and more. Annals of Entrepreneurship Education and Pedagogy – 2023 is a must-have book for any entrepreneurship professor, scholar, or program director dedicated to advancing entrepreneurship education in the US and around the world.

Annals of Entrepreneurship Education and Pedagogy - 2018 (PDF)

by Charles H. Matthews Eric W. Liguori

If you are looking for the intersection of past practices, current thinking, and future insights into the ever-expanding world of entrepreneurship education, then you will want to read and explore the third volume of the Annals of Entrepreneurship Education and Pedagogy. Prepared under the auspices of the United States Association for Small Business and Entrepreneurship (USASBE), this compendium covers a broad range of scholarly, practical, and thoughtful perspectives on a compelling range of entrepreneurship education issues.The third volume spans topics ranging from innovative practices in facilitating entrepreneurship teaching and learning inside and outside the classroom, learning innovation, model programs, to the latest research from top programs and thoughts leaders in Entrepreneurship. Moreover, the third volume builds on those previous as it continues to investigate critical issues in designing, implementing and assessing experiential learning techniques in the field of entrepreneurship.This updated volume provides insights and challenges in the development of entrepreneurship education for students, educators, mentors, community leaders, and more. Annals of Entrepreneurship Education and Pedagogy - 2018 is a must-have book for any entrepreneurship professor, scholar or program director dedicated to advancing entrepreneurship education in the US and around the world.

Annotated Bibliography of Corporate Finance (pdf)

by Roger J. Lister

The Annotated Bibliography of International Programme Evaluation

by Craig Russon Karen Russon

The evaluation profession has experienced rapid growth in the past five years. Prior to 1995. there were five national evaluation organizations: the American Evnluntion Association (AEA). the Asociacion Centroamericana de Evaluacion (ACE). the Australasian Evaluation Society (AES). the Canadian Evaluation Society (CES). and the European Evaluation Society (EES). In November 1995. AEA and CES cosponsored an international evaluation conference in Vancouver, of the conference was "Evaluation for a New British Columbia. The theme Century-A Global Perspective." Delegates from 50 countries throughout Europe, Australia. New Zealand, Asia, Africa, and Central and South America attended the conference. The conference combined workshops and lecture fonnats to bring participants the most up-to-date and relevant information in a variety of sectors. Following the Vancouver conference, there was a gestation period, after which several national evaluation organizations in Europe were born (AEA/CES, Evaluation '95, On-Site Program). In 1997, EES held a conference in Stockholm. The theme of the conference was "What Works and for Whom'?" More than 280 evaluation professionals from 30 countries in Europe and throughout the world attended the conference. The conference provided a forum for academic professionals and civil servants to meet and share their experiences. Leaders emerged with goals to increase membership and to create extensive professional networks within the society (EES Newsletter, 2/97).

An Annotated Timeline of Operations Research: An Informal History (International Series in Operations Research & Management Science #75)

by Saul I. Gass Arjang A. Assad

An Annotated Timeline of Operations Research: An Informal History recounts the evolution of Operations Research (OR) as a new science - the science of decision making. Arising from the urgent operational issues of World War II, the philosophy and methodology of OR has permeated the resolution of decision problems in business, industry, and government. The Timeline chronicles the history of OR in the form of self-contained, expository entries. Each entry presents a concise explanation of the events and people under discussion, and provides key sources where further relevant information can be obtained. In addition, books and papers that have influenced the development of OR or helped to educate the first generations of OR academics and practitioners are cited throughout the book. Starting in 1564 with seminal ideas that form the precursors of OR, the Timeline traces the key ideas and events of OR through 2004. The Timeline should interest anyone involved in OR -researchers, practitioners, academics, and, especially, students - who wish to learn how OR came into being. Further, the scope and expository style of the Timeline should make it of value to the general reader interested in the development of science and technology in the last half of the twentieth century.

An Annotated Timeline of Operations Research: An Informal History (International Series in Operations Research & Management Science #75)

by Saul I. Gass Arjang A. Assad

An Annotated Timeline of Operations Research: An Informal History recounts the evolution of Operations Research (OR) as a new science - the science of decision making. Arising from the urgent operational issues of World War II, the philosophy and methodology of OR has permeated the resolution of decision problems in business, industry, and government. The Timeline chronicles the history of OR in the form of self-contained, expository entries. Each entry presents a concise explanation of the events and people under discussion, and provides key sources where further relevant information can be obtained. In addition, books and papers that have influenced the development of OR or helped to educate the first generations of OR academics and practitioners are cited throughout the book. Starting in 1564 with seminal ideas that form the precursors of OR, the Timeline traces the key ideas and events of OR through 2004. The Timeline should interest anyone involved in OR -researchers, practitioners, academics, and, especially, students - who wish to learn how OR came into being. Further, the scope and expository style of the Timeline should make it of value to the general reader interested in the development of science and technology in the last half of the twentieth century.

Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2)


Although still under development, Pillar 2 of the OECD Global Anti-Base Erosion Model Rules is already posing significant challenges for taxation authorities worldwide. Intended to establish a floor in the possibilities for countries to compete for corporate investment with each other in the field of corporate income taxation, the Pillar 2 Rules arising from the OECD/G20 Inclusive Framework have been agreed on by 140 countries. This book provides the first in-depth survey of the implications of the Rules for all stakeholders, with detailed annotations by nineteen renowned experts in the field of multinational corporate taxation who describe the relevant provisions with examples and considerations addressing their scope, functioning, and interaction. Undergirded by a comprehensive discussion of the Rules, their technical operation, and the administrative guidance provided by OECD, topics covered include the following: definitions of tax terms for Pillar 2 purposes; computation of income or loss, adjusted covered taxes, effective tax rate, and top-up tax; jurisdictional blending and loss offsets; effect of corporate restructurings and holding structures; excluded categories of income; carve-out opportunities under the Substance-Based Income Exclusion (SBIE); transitional country-by-country and time-limited safe harbours; and differences and interactions between the OECD Global Anti-Base Erosion (GloBE) and both the EU Pillar 2 Directive and the US Global Intangible Low-Taxed Income (GILTI) regimes. It has been estimated that the GloBE reform would produce a worldwide additional tax revenue of USD 200 billion annually. It has thus become imperative for taxation authorities, tax practitioners, and multinational corporate counsel to become as aware as possible of the intricacies of the Pillar 2 Rules, and for this reason, this detailed discussion and analysis will be greatly appreciated by taxation professionals worldwide.

Annuaire Europeen: European Yearbook

by B. Lamdheer W. Horsfall Capter

Annuaire Européen

by B. Landheer

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