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The Best Interests of the Child in Healthcare (Biomedical Law and Ethics Library)

Topical and compelling, this volume provides an excellent re-evaluation of the ‘best interests’ test in the healthcare arena; the ways in which it has developed, the inherent difficulties in its use and its interpretation in legal cases concerning the medical care of children. Comprehensively covering both the English and Scottish position within the context of the European Convention of human Rights and the UN Convention on the Rights of the Child, the author examines a wide range of healthcare situations, from the commonly occurring to the unusual, offering a detailed analysis of legislation, case law, cases and their implications. It includes discussions on: the extent to which a child’s body can be examined, operated on and affected by medicines, devices or procedures intended to bring about medical change the appropriate scope of parental choice and authority and at what stage of their development children should be allowed to make their own decisions the response to situations where the interests of children may be in conflict – the cases of conjoined twins or the donation of organs to siblings. This work is a key resource for postgraduates and researchers working and studying in the fields of law, healthcare and medicine.

The Best Interests of the Child in Healthcare (Biomedical Law and Ethics Library)

Topical and compelling, this volume provides an excellent re-evaluation of the ‘best interests’ test in the healthcare arena; the ways in which it has developed, the inherent difficulties in its use and its interpretation in legal cases concerning the medical care of children. Comprehensively covering both the English and Scottish position within the context of the European Convention of human Rights and the UN Convention on the Rights of the Child, the author examines a wide range of healthcare situations, from the commonly occurring to the unusual, offering a detailed analysis of legislation, case law, cases and their implications. It includes discussions on: the extent to which a child’s body can be examined, operated on and affected by medicines, devices or procedures intended to bring about medical change the appropriate scope of parental choice and authority and at what stage of their development children should be allowed to make their own decisions the response to situations where the interests of children may be in conflict – the cases of conjoined twins or the donation of organs to siblings. This work is a key resource for postgraduates and researchers working and studying in the fields of law, healthcare and medicine.

Best Interests of the Student: Applying Ethical Constructs to Legal Cases in Education

Best Interests of the Student presents both a theoretical model for guiding educators as they confront legal and ethical dilemmas in their schools, as well as highly accessible and annotated court cases for exploration. Stefkovich introduces an ethical decision-making model that focuses on strategies for determining what actions are in the "best interests of the student," and demonstrates the application of this theoretical model for examining legal and ethical dimensions of court cases. Discussion questions at the end of each case encourage readers to examine issues from differing viewpoints, helping them to become more self-reflective school leaders who can effectively address legal dilemmas in their own contexts. This important text is a valuable resource for both aspiring and practicing school administrators and leaders. This thoroughly revised edition features: An entirely new chapter focusing on issues surrounding technology, specifically bullying, harassment, and "sexting" 13 new legal cases to reflect recent developments in school law, including issues of free speech, teacher accountability, and school policies A continued focus on preparing leaders to meet the Interstate School Leaders Licensure Consortium (ISLLC) ethics standard

Best Interests of the Student: Applying Ethical Constructs to Legal Cases in Education

Best Interests of the Student presents both a theoretical model for guiding educators as they confront legal and ethical dilemmas in their schools, as well as highly accessible and annotated court cases for exploration. Stefkovich introduces an ethical decision-making model that focuses on strategies for determining what actions are in the "best interests of the student," and demonstrates the application of this theoretical model for examining legal and ethical dimensions of court cases. Discussion questions at the end of each case encourage readers to examine issues from differing viewpoints, helping them to become more self-reflective school leaders who can effectively address legal dilemmas in their own contexts. This important text is a valuable resource for both aspiring and practicing school administrators and leaders. This thoroughly revised edition features: An entirely new chapter focusing on issues surrounding technology, specifically bullying, harassment, and "sexting" 13 new legal cases to reflect recent developments in school law, including issues of free speech, teacher accountability, and school policies A continued focus on preparing leaders to meet the Interstate School Leaders Licensure Consortium (ISLLC) ethics standard

Best Interests of the Student: Applying Ethical Constructs to Legal Cases in Education

Best Interests of the Student presents both a theoretical model for guiding educators as they confront legal and ethical dilemmas in their schools, as well as highly accessible and annotated court cases for exploration. The authors introduce an ethical decision-making model that focuses on strategies for determining what actions are in the "best interests of the student," and demonstrates the application of this theoretical model for examining legal and ethical dimensions of court cases. Discussion questions at the end of each case encourage readers to examine issues from differing viewpoints, helping them to become more self-reflective school leaders who can effectively address legal dilemmas in their own contexts. This important text is a valuable resource for both aspiring and practicing school administrators and leaders. This thoroughly revised edition features: • An entirely new chapter on conceptual and empirical insights grounding our understanding of students’ best interests • 10 new legal cases reflecting recent developments in school law including educational needs of transgender students, immunity for student searches, conflicts between religious expression and free speech, educators’ access to students’ cell phone data, education for children of undocumented immigrants, and access to literacy as a fundamental right • A focus on preparing school leaders to meet the Professional Standards for Educational Leaders (PSEL) • Updated information and references throughout to reflect current context, resources, and education policy

Best Interests of the Student: Applying Ethical Constructs to Legal Cases in Education

Best Interests of the Student presents both a theoretical model for guiding educators as they confront legal and ethical dilemmas in their schools, as well as highly accessible and annotated court cases for exploration. The authors introduce an ethical decision-making model that focuses on strategies for determining what actions are in the "best interests of the student," and demonstrates the application of this theoretical model for examining legal and ethical dimensions of court cases. Discussion questions at the end of each case encourage readers to examine issues from differing viewpoints, helping them to become more self-reflective school leaders who can effectively address legal dilemmas in their own contexts. This important text is a valuable resource for both aspiring and practicing school administrators and leaders. This thoroughly revised edition features: • An entirely new chapter on conceptual and empirical insights grounding our understanding of students’ best interests • 10 new legal cases reflecting recent developments in school law including educational needs of transgender students, immunity for student searches, conflicts between religious expression and free speech, educators’ access to students’ cell phone data, education for children of undocumented immigrants, and access to literacy as a fundamental right • A focus on preparing school leaders to meet the Professional Standards for Educational Leaders (PSEL) • Updated information and references throughout to reflect current context, resources, and education policy

The Best People: Trump's Cabinet and the Siege on Washington

An engrossing look at the Trump cabinet: the scandals, the incompetence, the assault on the federal government, the bungled attempts to impose order on an administration lost in a chaos of its own making.Donald Trump promised a return to national greatness, but each day of his presidency seems to bring a new crisis, a deepening sense of national unease. Why, and how, has he failed his supporters? And how has he, on occasion, bested his detractors? The Best People takes complete measure of the Trump administration, to grasp with clarity the president and his intentions, and how those intentions are being carried out-or subverted-by the people he has hired. Alexander Nazaryan argues that the "assault on the administrative state" promised by Steve Bannon in early 2017 never came. What the American people got instead was Wilbur Ross hauling his tennis pro to confirmation hearing preparations; Scott Pruitt running away from rattlesnakes; Reince Priebus enduring insults from junior White House staffers. And yet, bungling as Trump's cabinet members have been, they have managed to either damage or arrest many of the gears that make government run. They have given away public lands to oil companies and allowed corporate lobbyists to make decisions about what is best for the American people, and have done it all while flying on private jets and dining at the finest restaurants, at taxpayers' expense. Meticulously reported and enthrallingly told, The Best People takes readers inside the federal government under Trump's control, a government assailed by the very people charged to lead it, a government awash in confusion and corruption.

Best Practice in Corporate Governance: Building Reputation and Sustainable Success

An earlier book, A Strategic Approach to Corporate Governance (Gower, 1999), examined corporate governance from a philosophical and 'big picture' standpoint. This book digs deeper and explores the operational issues around corporate governance, giving examples of good practice. It is a 'how to' book, which focuses on processes and practical issues, making the case for corporate governance in terms of measurable business benefits and competitive advantage. The author explores a number of key themes: ¢ How corporate governance has expanded in scope and importance worldwide. ¢ How to engage with the wider range of stakeholders whose support is essential for success in a competitive world. ¢ How to distribute power to those who need to use it to perform effectively at all levels in the organisation. ¢ How to encourage the behaviours needed to effect good governance. ¢ How to embed best practice in the daily routine of the organisation. ¢ How to adapt best practice to meet the needs of different organisations. ¢ How effective corporate governance can build sustainable business success. ¢ How corporate governance may evolve to meet the needs of the future. Corporate governance should address the needs of people seeking to cooperate effectively in a shared endeavour. It should be adopted, not imposed and Adrian Davies provides an eloquent and authoritative guide to this process.

Best Practice in Corporate Governance: Building Reputation and Sustainable Success

An earlier book, A Strategic Approach to Corporate Governance (Gower, 1999), examined corporate governance from a philosophical and 'big picture' standpoint. This book digs deeper and explores the operational issues around corporate governance, giving examples of good practice. It is a 'how to' book, which focuses on processes and practical issues, making the case for corporate governance in terms of measurable business benefits and competitive advantage. The author explores a number of key themes: ¢ How corporate governance has expanded in scope and importance worldwide. ¢ How to engage with the wider range of stakeholders whose support is essential for success in a competitive world. ¢ How to distribute power to those who need to use it to perform effectively at all levels in the organisation. ¢ How to encourage the behaviours needed to effect good governance. ¢ How to embed best practice in the daily routine of the organisation. ¢ How to adapt best practice to meet the needs of different organisations. ¢ How effective corporate governance can build sustainable business success. ¢ How corporate governance may evolve to meet the needs of the future. Corporate governance should address the needs of people seeking to cooperate effectively in a shared endeavour. It should be adopted, not imposed and Adrian Davies provides an eloquent and authoritative guide to this process.

The Best Things in Life: A Guide to What Really Matters (Philosophy in Action)

For centuries, philosophers, theologians, moralists, and ordinary people have asked: How should we live? What makes for a good life? In The Best Things in Life, distinguished philosopher Thomas Hurka takes a fresh look at these perennial questions as they arise for us now in the 21st century. Should we value family over career? How do we balance self-interest and serving others? What activities bring us the most joy? While religion, literature, popular psychology, and everyday wisdom all grapple with these questions, philosophy more than anything else uses the tools of reason to make important distinctions, cut away irrelevancies, and distill these issues down to their essentials. Hurka argues that if we are to live a good life, one thing we need to know is which activities and experiences will most likely lead us to happiness and which will keep us from it, while also reminding us that happiness isn't the only thing that makes life good. Hurka explores many topics: four types of good feeling (and the limits of good feeling); how we can improve our baseline level of happiness (making more money, it turns out, isn't the answer); which kinds of knowledge are most worth having; the importance of achieving worthwhile goals; the value of love and friendship; and much more. Unlike many philosophers, he stresses that there isn't just one good in life but many: pleasure, as Epicurus argued, is indeed one, but knowledge, as Socrates contended, is another, as is achievement. And while the great philosophers can help us understand what matters most in life, Hurka shows that we must ultimately decide for ourselves. This delightfully accessible book offers timely guidance on answering the most important question any of us will ever ask: How do we live a good life?

The Best Things in Life: A Guide to What Really Matters (Philosophy in Action)

For centuries, philosophers, theologians, moralists, and ordinary people have asked: How should we live? What makes for a good life? In The Best Things in Life, distinguished philosopher Thomas Hurka takes a fresh look at these perennial questions as they arise for us now in the 21st century. Should we value family over career? How do we balance self-interest and serving others? What activities bring us the most joy? While religion, literature, popular psychology, and everyday wisdom all grapple with these questions, philosophy more than anything else uses the tools of reason to make important distinctions, cut away irrelevancies, and distill these issues down to their essentials. Hurka argues that if we are to live a good life, one thing we need to know is which activities and experiences will most likely lead us to happiness and which will keep us from it, while also reminding us that happiness isn't the only thing that makes life good. Hurka explores many topics: four types of good feeling (and the limits of good feeling); how we can improve our baseline level of happiness (making more money, it turns out, isn't the answer); which kinds of knowledge are most worth having; the importance of achieving worthwhile goals; the value of love and friendship; and much more. Unlike many philosophers, he stresses that there isn't just one good in life but many: pleasure, as Epicurus argued, is indeed one, but knowledge, as Socrates contended, is another, as is achievement. And while the great philosophers can help us understand what matters most in life, Hurka shows that we must ultimately decide for ourselves. This delightfully accessible book offers timely guidance on answering the most important question any of us will ever ask: How do we live a good life?

Bestallungsordnung für Ärzte und Prüfungsordnung für Zahnärzte

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.

Bestechlichkeit und Bestechung im geschäftlichen Verkehr - Internationale Vorgaben und deutsches Strafrecht (Studien zum Wirtschaftsstrafrecht #36)

Im Jahre 2012 feiert das strafrechtliche Verbot der Korruption im Geschäftsverkehr seinen 100. Geburtstag. Nach einem jahrzehntelangen Schattendasein im Nebenstrafrecht ist der nunmehr in das StGB überführte § 299 StGB beliebter Gegenstand dogmatischer Erörterungen und rechtspolitischer Reformvorschläge. Die vorliegende Arbeit will zu dieser Diskussion einen sehr speziellen Beitrag leisten. Sie beschäftigt sich mit der bisher nur unvollkommen thematisierten Frage, nach den Auswirkungen internationaler Vorgaben zur Bekämpfung der Korruption im Geschäftsverkehr auf das deutsche Strafrecht. Die Politik hat auf internationaler Ebene nämlich schon vor längerer Zeit vollendete Tatsachen geschaffen in Form von Tatbestandsvorgaben, denen das deutsche Strafrecht letztlich anzupassen sein wird. Die Ausarbeitung der Rechtsakte gelangte erst in den Fokus der deutschen juristischen Fachöffentlichkeit, als mit dem „Entwurf eines Zweiten Gesetzes zur Bekämpfung der Korruption“ im September 2006 die Transformation in das nationale Recht vorgeschlagen wurde.Die vorliegende Untersuchung ermittelt ausgehend von einem Vergleich zwischen dem geltenden deutschen Strafrecht und den internationalen Modelltatbeständen den konkreten Umsetzungsbedarf für den Tatbestand der Bestechlichkeit und Bestechung im geschäftlichen Verkehr. Im Anschluss an eine umfassende Darstellung des deutschen Umsetzungsentwurfs werden unter Zuhilfenahme einer rechtsvergleichenden Analyse die kriminalpolitischen Problemschwerpunkte einer Umsetzung der internationalen Vorgaben identifiziert und analysiert. Anschließend wird ein Umsetzungsvorschlag erarbeitet, der einerseits den internationalen Vorgaben genügt, andererseits aber auch die Eigenheiten des deutschen Korruptionsstrafrechts berücksichtigt.Ausgezeichnet mit dem Dissertationspreis der Wirtschaftsstrafrechtlichen Vereinigung e.V.

Besteuerung von Personengesellschaften im Verhältnis USA — Deutschland (Unternehmen und Steuern #9)

Besteuerung von Personengesellschaften im Verhältnis USA-Deutschland untersucht die einkommensteuerliche Behandlung von Personengesellschaftsbeteiligungen nach dem DBA-USA. Behandelt werden Fragen der Einordnung (classification, Subjektqualifikation) der jeweiligen Gesellschaftsform im jeweils anderen Vertragsstaat. Ferner wird das US-Steuerregime für Personengesellschaften dargestellt. Eingegangen wird einerseits auf die abkommensrechtliche Behandlung der Einkünfte (Gewinnanteil und Sondervergütungen) bei gemeinsamer transparenter Besteuerung sowie für den Fall eines Einordnungs-/Qualifikationskonflikts und der jeweils damit verbundenen Probleme. Der Autor schlägt eine generell verwendbare abkommensrechtliche Lösung vor.

Beswick and Wine: Buying and Selling Private Companies and Businesses

Structured to reflect the process in practice this book focuses on the key commercial, tax and legal issues that arise from business sales. By addressing fundamental issues from the perspective of both the seller and the purchaser it is a perfect handbook for all those involved in such acquisitions.From due diligence through to completion of the share purchase or business transfer agreement it contains clear, expert advice.The 11th edition has been updated to include:- Impact of Brexit in 2020 including on merger law and notifications- "UKGDPR" and Data Protection Act 2018 and latest guidance from the Information Commissioner Guidance including the Data Sharing code of practice- Recent tax changes including reduction in entrepreneurs' relief from capital gains tax from £10m to £1m Case law such as: - Stobart Group Limited and Anor v. William Stobart and Anor [2019] EWCA (Civ) 1376 (CA) (notices of claims under share purchase agreements) - 116 Cardamon Ltd v MacAlister & Anor [2019] EWHC 1200 (Comm) (damages for breach of warranty under share purchase agreement)- Triumph Controls UK Limited v Primus International Holding Company [2019] EWHC 565 (TCC) (breach of warranty)- Tesco UK Limited v. Aircom Jersey 4 Limited and Aircom Global Operations Limited [2018] EWCA Civ 23 (tax warranty claim)It also includes checklists, draft enquiries, letters of disclosure and a specimen completion agenda, together with an accompanying electronic download containing all the precedents in the work.

Beteiligung und Unterlassen beim erfolgsqualifizierten Delikt am Beispiel der Körperverletzung mit Todesfolge (Potsdamer Rechtswissenschaftliche Reihe #9)

Beteiligungshaushalt auf Landesebene: Eine Machbarkeitsstudie am Beispiel von Baden-Württemberg

Bürger- oder Beteiligungshaushalte, durchgeführt auf kommunaler Ebene in Städten und Gemeinden, haben in den letzten Jahren in Deutschland verstärkt Aufmerksamkeit erfahren. Eine Beteiligung bei der Aufstellung eines Landeshaushaltes ist jedoch zumindest im mitteleuropäischen Raum demokratiepolitisches Neuland. Auch weltweit gibt es nur sehr wenige Beispiele, in deren Rahmen versucht wurde, Partizipation in Haushaltsfragen von der kommunalen auf die Ebene eines Bundeslandes oder Staates zu heben. In diesem Buch wird untersucht, ob und unter welchen Voraussetzungen Bürgerinnen und Bürger bei der Aufstellung des Landeshaushaltes beteiligt werden können. Am Beispiel Baden-Württembergs werden die sozialwissenschaftlichen, technischen und rechtlichen Bedingungen diskutiert, die für einen erfolgreichen Beteiligungshaushalt gegeben sein müssten.

Beton Rouge (Chastity Riley #2)

Chastity Riley and her new sidekick Ivo investigate the case of newspaper executives who have been caged and tortured outside their offices … on a trail that leads them to the hothouse world of boarding schools and some harrowing secrets…You loved Dark … now meet Chastity Riley‘Caustic, incisive prose. A street-smart, gutsy heroine. A timely and staggeringly stylish thriller’ Will Carver‘With plenty of dry humour and a good old dash of despair, Simone Buchholz is an unconventional, refreshing new voice’ Crime Fiction Lover‘Lyrical and pithy’ Sunday Times Crime ClubOn a warm September morning, an unconscious man is found in a cage at the entrance to the offices of one of Germany’s biggest magazines. He’s soon identified as a manager of the company, and he’s been tortured. Three days later, another manager appears in a similar way.Chastity Riley and her new colleague Ivo Stepanovic are tasked with uncovering the truth behind the attacks, an investigation that goes far beyond the revenge they first suspect … to the dubious past shared by both victims. Travelling to the south of Germany, they step into the hothouse world of boarding schools, where secrets are currency, and monsters are bred … monsters who will stop at nothing to protect themselves.A smart, dark, probing thriller, full of all the hard-boiled poetry and acerbic wit of the very best noir, Beton Rouge is both a classic whodunit and a scintillating expose of society, by one of the most exciting names in crime fiction.‘Stripped back in style and deadpan in voice, this is a scintillating romp’ Doug Johnstone, Big Issue‘With brief, pacy chapters and fizzling dialogue, this almost feels like American procedural noir and not a translation’ Maxim Jakubowski, Crime Time‘There is a fantastic pace to the story which keeps you hooked from the first sentence all the way to the end. Once again Simone Buchholz holds no punches, with a unique voice that delivers a stylish story. Buchholz proves that you can pack an excellent crime thriller into 186 pages and engross the reader who wants more, once completed’ New Books Magazine‘The follow-up to Blue Night is a smart and witty book that shines a probing spotlight on society’ Culture Fly‘Fans of Brookmyre could do worse than checking out Simone Buchholz, a star of the German crime lit scene who has been deftly translated into English by Rachel Ward’ Goethe Institut‘Beton Rouge is a killer read, original, unusual and yet I felt that a part of it, in fact a part of Chastity, lodged itself deeply within my soul, it’s quite simply fabulous’ LoveReading‘Great sparkling energy, humour and stylistic verve’ Rosie Goldsmith‘Short chapters, snappy sentences, witty dialogue and succinct writing have created a fast-paced, “just one more chapter” read … much more than a crime novel’ Off-the-Shelf Books‘A fantastic story in a unique voice’ Mumbling about…‘A stunning novel that ends up exploding in your face’ The Last Word Book Review‘The story and writing slowly seep into your soul’ Books Are My Cwtches‘An excellent slice of atmospheric crime’ Blue Book Balloon‘Deliciously dark’ Segnalibro‘Enveloped me like wisps of cigarette smoke’ Hair Past a Freckle‘Takes your breath away’ Cheryl M-M’s Book Blog‘Refreshingly different’ Bloomin’ Brilliant Books

The Betrayal (Olivia Sinclair series #1)

‘OMG! It literally blew me away. It gripped me from the very first page and I could not stop reading until I finished.’ NetGalley reviewer, 5 stars

The Betrayed

When Sydney Chaplin left D.C. nine years ago for college, she vowed never to return. But when her sister is found brutally murdered, she finds herself drawn once again into the shadowy web of her wealthy, powerful family. Joined by Washington detectives Jack Cassian and Darius Train, and driven by her need to know the truth about her sister's death, Sydney will risk everything - her life and her family's future - to find the answers. From the gritty streets and crack dens of the District's inner city, to the smart country clubs and gilded offices of the nation's political elite, Sydney, Cassian, and Train must slip deep into a labyrinth of money, power, and deceit to uncover a decades-old conspiracy that could rock the nation.

Betreuungsrecht und Patientenverfügungen: Praktische Informationen für Ärzte und Interessierte

Mit zunehmender Lebenserwartung steigt auch die Anzahl älterer Patienten, die nicht mehr in der Lage sind, Entscheidungen zu treffen und ihre häuslichen Aufgaben selbst zu erledigen. Der behandelnde Arzt benötigt aber für seine Entscheidungen eine rechtsverbindliche Einwilligung des Patienten. In einer solchen Situation muss eine dritte Person stellvertretend für den Patienten zusammen mit dem Arzt die erforderliche Therapieentscheidung treffen.

Betriebliche Kreislaufwirtschaft: Klare Abläufe Schnelle Lösungsfindung Sicheres Handeln. Band 1: Praxisteil

Das Springer Experten System Betriebliche Kreislaufwirtschaft liefert Ihnen alle Arbeitshilfen, mit denen Sieo Ihre täglichen Aufgaben noch schneller und leichter erledigen,o systematisch Zeit und Kosten sparen,o rechtssicher und marktgerecht handeln.Ihr direkter Weg zur optimalen Praxis-Lösung-> Ausführlich kommentierte Flußdiagramme führen Sie von Ihrer konkreten Fragestellung schnell und gezielt zur praktischen Lösung.-> Alle für Sie relevanten Informationen in e i n e m Werk: immer aktuell, sofort griffbereit, direkt umsetzbar.-> Praxisbeispiele, Abbildungen, Tabellen, Checklisten, Musterverträge und vieles mehr.-> Sie bleiben in Ihrem dynamischen Arbeitsgebiet zuverlässig up-to-date und sind immer beruflich fit. Dafür sorgt unser bedarfsgerechter Aktualisierungs-Service.Fordern Sie Ihr Exemplar am besten gleich zum Praxistest an. 4 Wochen kostenlos und unverbindlich.

Betriebliche Umweltkostenrechnung: Methoden und praxisgerechte Weiterentwicklung

Seit Mitte der 70er Jahre läßt sich in der Unternehmenspraxis eine zunehmende Auseinandersetzung mit Fragen der betrieblichen Umweltkostenrechnung beobachten. Die Berechnungen beschränkten sich bis in die 80er Jahre hinein auf die Ermittlung der Kosten von nachsorgenden Umweltschutzmaßnahmen und wurden meist als Sonderrechnungen durchgeführt. Die laufende Kostenrechnung blieb dabei von Umweltfragen unberührt. Seit einigen Jahren werden jedoch umfassendere Konzepte einer Umweltkostenrechnung entwickelt, die deren Integration in das Managementsystem und die Kostenrechnung der Unternehmen zum Ziel haben. Hier werden, ausgehend vom Stand der Diskussion, mögliche Konsequenzen für die Weiterentwicklung bzw. die zukünftigen Anforderungen an eine Umweltkostenrechnung vorgestellt.

Betriebliches Anlagevermögen: Zugangs- und Folgebewertung im Überblick (essentials)

Karin Nickenig befasst sich in diesem essential mit der Zusammensetzung des Anlagevermögens sowie der Zugangs- und Folgebewertung von Anlagegütern. Der Band ermöglicht einen schnellen Überblick hinsichtlich möglicher Abschreibungen. Die Betrachtung von Geringwertigen Wirtschaftsgütern und relevanten Vorschriften zur Umsatzsteuer/Vorsteuer ist ein weiterer wesentlicher Bestandteil dieser Lektüre.

Betriebliches Treibhausgasmanagement als Bestandteil des betrieblichen Nachhaltigkeitsmanagements

In diesem Buch analysiert Stefanie Brinkel das Phänomen und die Folgen des Klimawandels aus Unternehmenssicht: Es werden umfangreiche Antworten auf die Fragestellung gegeben, wie ein betriebliches Treibhausgasmanagement als Beitrag zum Klimaschutz und zur Anpassung an die Folgen des Klimawandels aufgebaut sowie praxistauglich umgesetzt werden kann. Dies geschieht vor dem Hintergrund, dass Unternehmen sowohl Mitverursacher als auch (potenziell) Betroffene des Klimawandels sind und sie zugleich erhebliche Gestaltungsmacht durch das Angebot von Gütern und Dienstleistungen sowie das Agieren in Markt, Politik und Gesellschaft haben.​