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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.​

Betriebliches Umweltmanagement im 21. Jahrhundert: Aspekte, Aufgaben, Perspektiven

Betriebsrätegesetz: vom 4. Februar 1920 nebst Wahlordnung, Ausführungsverordnungen und Ergänzungsgetetzen (Betriebsbilanzgesetz, Aufsichtsratsgesetz und Wahlordnung)

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.

Betriebsrätegesetz vom 4. Februar 1920 nebst Wahlordnung, Ausführungsverordnungen und Ergänzungsgesetzen (Betriebsbilanzgesetz, Aufsichtsratsgesetz und Wahlordnung): unter Berücksichtigung des Gesetzes vom 28. Febr. 1928

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.

Betriebstätte oder Tochtergesellschaft im Ausland?: Steuerpolitische Entscheidungsgrundlagen für die Wahl der statutarischen Struktur ausländischer Grundeinheiten einer deutschen internationalen Unternehmung (Schriftenreihe Besteuerung der Unternehmung #7)

Betriebsverfassung und Unternehmenswirklichkeit: Eine Analyse von Organisation und Formen der betrieblichen Arbeitnehmermitbestimmung in der Praxis von Großunternehmen und Konzernen (Forschungsberichte des Landes Nordrhein-Westfalen #3134)

Betriebsvermögen und Sonderbetriebsvermögen: Ein Beitrag zur konzept-orientierten Anwendung des Erfolgsteuerrechts auf Personengesellschaften (Schriftenreihe Besteuerung der Unternehmung #13)

Betriebsvorschriften für Drogen- und Gifthandlungen in Preußen: Zugleich Leitfaden zur Besichtigung dieser Geschäfte

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.

Betriebswirtschaft im öffentlichen Sektor: Eine Einführung

Die Öffentliche Betriebswirtschaftslehre befasst sich mit Institutionen, die Güter für die Allgemeinheit bereitstellen und damit öffentliche Aufgaben erfüllen. Dieses Buch bietet einen anschaulichen und kompakten Einstieg in die Betriebswirtschaftslehre am Beispiel des öffentlichen Sektors. Der Aufbau entspricht den betriebswirtschaftlichen Grundfunktionen Finanzierung, Beschaffung, Marketing, Rechnungswesen, Produktion und Management. Jedes Kapitel enthält Wiederholungsfragen zur Anregung eigener Überlegungen und zur gezielten Prüfungsvorbereitung.

Betriebswirtschaftslehre in Verbindung mit Recht und Technik des Handels: Eine Einführung

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.

Betrug und betrugsähnliche Delikte im spanischen und deutschen Strafrecht (Studien zum Wirtschaftsstrafrecht)

Diese Arbeit enthält eine rechtsvergleichende Darstellung, Erläuterung und Analyse der spanischen Regelungen im Bereich des Betrugsstrafrechts. Dem praktischen Bedürfnis entsprechend sollen dem deutschen Juristen vor allem die Begrifflichkeiten und die Konzeption des spanischen Rechts dargestellt werden, um mit den spanischen Kollegen „in einer Sprache sprechen“ zu können. Für die spanischen Rechtswissenschaftler wird es mit der vorliegenden Arbeit erstmals möglich, sich einen umfassenden Einblick in die deutsche Dogmatik mit gleichzeitiger Rückkoppelung zur spanischen Lehre zu verschaffen. Die Gegenüberstellung der beiden Grundtatbestände des Betrugs zu Beginn der Untersuchung dient als eine Art Raster, mittels dessen die darauf folgenden Fallgestaltungen untersucht werden. Weiter werden Computerbetrugsnormen, Bilanzfälschungs- und Gesellschaftsstraftatbestände, der Bereich des Kredit- und Anlage- sowie des Versicherungsbetruges und der Betrug zu Lasten des öffentlichen Vermögens analysiert und rechtsvergleichend gegenüber gestellt. Rechtspolitische Schlussfolgerungen schließen die Arbeit ab.

Betrug und Korruption im Experiment: Ansätze für ein evidenzbasiertes Compliance-Management (Unternehmensführung & Controlling)

Robert Holzmann richtet den Fokus seiner Untersuchungen auf Compliance als sozialen Problembereich und schlägt eine Brücke zwischen existierenden sozialwissenschaftlichen Erkenntnissen zu ethischem Fehlverhalten und der betrieblichen Praxis. Auf Basis einer stringent meta-analytischen Vorgehensweise verdichtet der Autor hierfür bisherige Erkenntnisse der experimentellen Moralpsychologie zur Ableitung konkreter Handlungsempfehlungen. Wirtschaftskriminelle und ethische Verfehlungen belasten nicht nur den kurzfristigen Erfolg von Unternehmen, sondern untergraben auch deren langfristige Reputation und Vertrauenswürdigkeit. Durch umfassende und kostenintensive Compliance-Programme versuchen sich Unternehmen deswegen vor solchen Risiken zu schützen.

Better: Ideas That Seemed Good At The Time...

We are in the midst of a wellbeing revolution: natural foods, alternative therapies, meditation and more. Some enlightened businesses – stretched to the limit with stress and competing for the best talent – have taken wellbeing on board. What started as a few HR reforms at companies like Google is now changing our view of what a business is, and what it is for.Business used to labour under the mistaken idea that companies are like mechanisms, and it is all about financial results. But in the last few decades an alternative worldview moved in from the innovative fringes, that sees business fundamentally as a living human system. Wellbeing is 80 per cent social. That’s why this book calls it wellbeeing. Just like bees, we are a social species. We need fellowship and belonging, a stimulating environment and a sense of purpose.This book explores how that ‘better’ idea took hold first in workplaces with natural, human-centred architecture and processes, flexible working, and mindfulness classes. And it looks at the evidence that these changes aren’t just nice, they produce better work. To reflect this new business culture, Better is a new kind of business book: full of humanity, insight, provocation, enlightening facts and intriguing images.

Better Bankers, Better Banks: Promoting Good Business through Contractual Commitment

Taking financial risks is an essential part of what banks do, but there’s no clear sense of what constitutes responsible risk. Taking legal risks seems to have become part of what banks do as well. Since the financial crisis, Congress has passed copious amounts of legislation aimed at curbing banks’ risky behavior. Lawsuits against large banks have cost them billions. Yet bad behavior continues to plague the industry. Why isn’t there more change? In Better Bankers, Better Banks, Claire A. Hill and Richard W. Painter look back at the history of banking and show how the current culture of bad behavior—dramatized by the corrupt, cocaine-snorting bankers of The Wolf of Wall Street—came to be. In the early 1980s, banks went from partnerships whose partners had personal liability to corporations whose managers had no such liability and could take risks with other people’s money. A major reason bankers remain resistant to change, Hill and Painter argue, is that while banks have been faced with large fines, penalties, and legal fees—which have exceeded one hundred billion dollars since the onset of the crisis—the banks (which really means the banks’shareholders) have paid them, not the bankers themselves. The problem also extends well beyond the pursuit of profit to the issue of how success is defined within the banking industry, where highly paid bankers clamor for status and clients may regard as inevitable bankers who prioritize their own self-interest. While many solutions have been proposed, Hill and Painter show that a successful transformation of banker behavior must begin with the bankers themselves. Bankers must be personally liable from their own assets for some portion of the bank’s losses from excessive risk-taking and illegal behavior. This would instill a culture that discourages such behavior and in turn influence the sorts of behavior society celebrates or condemns. Despite many sensible proposals seeking to reign in excessive risk-taking, the continuing trajectory of scandals suggests that we’re far from ready to avert the next crisis. Better Bankers, Better Banks is a refreshing call for bankers to return to the idea that theirs is a noble profession.

Better Bankers, Better Banks: Promoting Good Business through Contractual Commitment

Taking financial risks is an essential part of what banks do, but there’s no clear sense of what constitutes responsible risk. Taking legal risks seems to have become part of what banks do as well. Since the financial crisis, Congress has passed copious amounts of legislation aimed at curbing banks’ risky behavior. Lawsuits against large banks have cost them billions. Yet bad behavior continues to plague the industry. Why isn’t there more change? In Better Bankers, Better Banks, Claire A. Hill and Richard W. Painter look back at the history of banking and show how the current culture of bad behavior—dramatized by the corrupt, cocaine-snorting bankers of The Wolf of Wall Street—came to be. In the early 1980s, banks went from partnerships whose partners had personal liability to corporations whose managers had no such liability and could take risks with other people’s money. A major reason bankers remain resistant to change, Hill and Painter argue, is that while banks have been faced with large fines, penalties, and legal fees—which have exceeded one hundred billion dollars since the onset of the crisis—the banks (which really means the banks’shareholders) have paid them, not the bankers themselves. The problem also extends well beyond the pursuit of profit to the issue of how success is defined within the banking industry, where highly paid bankers clamor for status and clients may regard as inevitable bankers who prioritize their own self-interest. While many solutions have been proposed, Hill and Painter show that a successful transformation of banker behavior must begin with the bankers themselves. Bankers must be personally liable from their own assets for some portion of the bank’s losses from excessive risk-taking and illegal behavior. This would instill a culture that discourages such behavior and in turn influence the sorts of behavior society celebrates or condemns. Despite many sensible proposals seeking to reign in excessive risk-taking, the continuing trajectory of scandals suggests that we’re far from ready to avert the next crisis. Better Bankers, Better Banks is a refreshing call for bankers to return to the idea that theirs is a noble profession.

Better Bankers, Better Banks: Promoting Good Business through Contractual Commitment

Taking financial risks is an essential part of what banks do, but there’s no clear sense of what constitutes responsible risk. Taking legal risks seems to have become part of what banks do as well. Since the financial crisis, Congress has passed copious amounts of legislation aimed at curbing banks’ risky behavior. Lawsuits against large banks have cost them billions. Yet bad behavior continues to plague the industry. Why isn’t there more change? In Better Bankers, Better Banks, Claire A. Hill and Richard W. Painter look back at the history of banking and show how the current culture of bad behavior—dramatized by the corrupt, cocaine-snorting bankers of The Wolf of Wall Street—came to be. In the early 1980s, banks went from partnerships whose partners had personal liability to corporations whose managers had no such liability and could take risks with other people’s money. A major reason bankers remain resistant to change, Hill and Painter argue, is that while banks have been faced with large fines, penalties, and legal fees—which have exceeded one hundred billion dollars since the onset of the crisis—the banks (which really means the banks’shareholders) have paid them, not the bankers themselves. The problem also extends well beyond the pursuit of profit to the issue of how success is defined within the banking industry, where highly paid bankers clamor for status and clients may regard as inevitable bankers who prioritize their own self-interest. While many solutions have been proposed, Hill and Painter show that a successful transformation of banker behavior must begin with the bankers themselves. Bankers must be personally liable from their own assets for some portion of the bank’s losses from excessive risk-taking and illegal behavior. This would instill a culture that discourages such behavior and in turn influence the sorts of behavior society celebrates or condemns. Despite many sensible proposals seeking to reign in excessive risk-taking, the continuing trajectory of scandals suggests that we’re far from ready to avert the next crisis. Better Bankers, Better Banks is a refreshing call for bankers to return to the idea that theirs is a noble profession.

Better Bankers, Better Banks: Promoting Good Business through Contractual Commitment

Taking financial risks is an essential part of what banks do, but there’s no clear sense of what constitutes responsible risk. Taking legal risks seems to have become part of what banks do as well. Since the financial crisis, Congress has passed copious amounts of legislation aimed at curbing banks’ risky behavior. Lawsuits against large banks have cost them billions. Yet bad behavior continues to plague the industry. Why isn’t there more change? In Better Bankers, Better Banks, Claire A. Hill and Richard W. Painter look back at the history of banking and show how the current culture of bad behavior—dramatized by the corrupt, cocaine-snorting bankers of The Wolf of Wall Street—came to be. In the early 1980s, banks went from partnerships whose partners had personal liability to corporations whose managers had no such liability and could take risks with other people’s money. A major reason bankers remain resistant to change, Hill and Painter argue, is that while banks have been faced with large fines, penalties, and legal fees—which have exceeded one hundred billion dollars since the onset of the crisis—the banks (which really means the banks’shareholders) have paid them, not the bankers themselves. The problem also extends well beyond the pursuit of profit to the issue of how success is defined within the banking industry, where highly paid bankers clamor for status and clients may regard as inevitable bankers who prioritize their own self-interest. While many solutions have been proposed, Hill and Painter show that a successful transformation of banker behavior must begin with the bankers themselves. Bankers must be personally liable from their own assets for some portion of the bank’s losses from excessive risk-taking and illegal behavior. This would instill a culture that discourages such behavior and in turn influence the sorts of behavior society celebrates or condemns. Despite many sensible proposals seeking to reign in excessive risk-taking, the continuing trajectory of scandals suggests that we’re far from ready to avert the next crisis. Better Bankers, Better Banks is a refreshing call for bankers to return to the idea that theirs is a noble profession.

Better But Not Well: Mental Health Policy in the United States since 1950

The past half-century has been marked by major changes in the treatment of mental illness: important advances in understanding mental illnesses, increases in spending on mental health care and support of people with mental illnesses, and the availability of new medications that are easier for the patient to tolerate. Although these changes have made things better for those who have mental illness, they are not quite enough. In Better But Not Well, Richard G. Frank and Sherry A. Glied examine the well-being of people with mental illness in the United States over the past fifty years, addressing issues such as economics, treatment, standards of living, rights, and stigma. Marshaling a range of new empirical evidence, they first argue that people with mental illness—severe and persistent disorders as well as less serious mental health conditions—are faring better today than in the past. Improvements have come about for unheralded and unexpected reasons. Rather than being a result of more effective mental health treatments, progress has come from the growth of private health insurance and of mainstream social programs—such as Medicaid, Supplemental Security Income, housing vouchers, and food stamps—and the development of new treatments that are easier for patients to tolerate and for physicians to manage. The authors remind us that, despite the progress that has been made, this disadvantaged group remains worse off than most others in society. The "mainstreaming" of persons with mental illness has left a policy void, where governmental institutions responsible for meeting the needs of mental health patients lack resources and programmatic authority. To fill this void, Frank and Glied suggest that institutional resources be applied systematically and routinely to examine and address how federal and state programs affect the well-being of people with mental illness.

Better Corporate Reporting

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Better Corporate Reporting (Doshorts Ser.)

Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Better Law for a Better World: New Approaches to Law Practice and Education (Emerging Legal Education)

How as a society can we find ways of ensuring the people who are the most vulnerable or have little voice can avail themselves of the protection in law to improve their social, cultural, health and economic outcomes as befits civilised society? Better Law for a Better World answers this question by looking at innovative practices and developments emerging within law practice and education and shares the skills and techniques that could lead to confidence in the law and its ability to respond. Using recent research from Australia, practice initiatives and information, the book breaks down ways for law students, legal educators and law practitioners (including judicial officers, law administrators, legislators and policy makers) to enhance access to justice and improve outcomes through new approaches to lawyering. These can include: Multi-Disciplinary Practice (including health justice partnerships); integrated justice practice; restorative practice; empowerment modes (community & professional development and policy skills); client-centred approaches and collaborative interdisciplinary practice informed by practical experience. The book contains critical information on what such practice might look like and the elements that will be required in the development of the essential skills and criteria for such practice. It seeks to open up a dialogue about how we can make the law better. This includes making the community more central to the operation of the law and improving client-centred practice so that the Rule of Law can deliver on its claims to serve, protect and ensure equality before the law. It explores practical ways that emerging lawyers can be trained differently to ensure improved communication, collaboration, problem solving, partnership and interpersonal skills. The book explores the challenges of such work. It also gives suggestions on how to reduce professional barriers and variations in practice to effectively, humanely and efficiently make a difference in people’s lives. The book builds essential skills and new approaches to lawyering for law students, legal educators, new lawyers and seasoned lawyers, judicial members and law administrators to equip them to better respond to community need. It looks at the law in context by also exploring the role of the law in improving the social determinants of health and socially just outcomes.

Better Law for a Better World: New Approaches to Law Practice and Education (Emerging Legal Education)

How as a society can we find ways of ensuring the people who are the most vulnerable or have little voice can avail themselves of the protection in law to improve their social, cultural, health and economic outcomes as befits civilised society? Better Law for a Better World answers this question by looking at innovative practices and developments emerging within law practice and education and shares the skills and techniques that could lead to confidence in the law and its ability to respond. Using recent research from Australia, practice initiatives and information, the book breaks down ways for law students, legal educators and law practitioners (including judicial officers, law administrators, legislators and policy makers) to enhance access to justice and improve outcomes through new approaches to lawyering. These can include: Multi-Disciplinary Practice (including health justice partnerships); integrated justice practice; restorative practice; empowerment modes (community & professional development and policy skills); client-centred approaches and collaborative interdisciplinary practice informed by practical experience. The book contains critical information on what such practice might look like and the elements that will be required in the development of the essential skills and criteria for such practice. It seeks to open up a dialogue about how we can make the law better. This includes making the community more central to the operation of the law and improving client-centred practice so that the Rule of Law can deliver on its claims to serve, protect and ensure equality before the law. It explores practical ways that emerging lawyers can be trained differently to ensure improved communication, collaboration, problem solving, partnership and interpersonal skills. The book explores the challenges of such work. It also gives suggestions on how to reduce professional barriers and variations in practice to effectively, humanely and efficiently make a difference in people’s lives. The book builds essential skills and new approaches to lawyering for law students, legal educators, new lawyers and seasoned lawyers, judicial members and law administrators to equip them to better respond to community need. It looks at the law in context by also exploring the role of the law in improving the social determinants of health and socially just outcomes.

A Better Metro Manila?: Towards Responsible Local Governance, Decentralization and Equitable Development

This book contributes to efforts in furthering the democratization and development processes in the Philippines by examining the decentralization efforts in Metro Manila. It explores existing as well as proposed development models for governance with focus on the effective and efficient delivery of social services, bringing forth growth with equity through development efforts, and addressing national-local concerns to promote political and socio-economic stability in the country. In doing so, the book examines the strong and weak governance points in the National Capital Region of the Philippines, and identifies areas for reform.

Better Regulation (Studies of the Oxford Institute of European and Comparative Law)

The discourse of 'Better Regulation' is a hot topic, intimately associated with the drive for cost savings and a more efficient economy. In the UK and in the EU, rule-makers have lately endeavoured to achieve a more satisfactory balance between the demands of proper protection from market failure and inequity on the one hand, and commercial freedom and the potential for innovation on the other. But who is the regulator listening to, and what effect does this have on the regulatory pattern governing the integrating EU market? What is best practice in the matter of regulatory assessment. The essays in this collection explore these and other questions and will foster greater understanding of UK and EU regulation, the accountability issues involved, and problems of enforcement. It is no coincidence that since efforts to construct a Constitution for Europe have stalled the attention of policy-makers, politicians and the business community has turned instead to the quest for Better Regulation - or perhaps, it might be said, a "Better European Union".