Lentaru Information

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Author : Thomas Rauchfuszlig;
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Description : Studienarbeit aus dem Jahr 2008 im Fachbereich BWL – Controlling, Note: 1,7, Universitauml;t Konstanz, 21 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die nachfolgende Seminararbeit analysiert und diskutiert wesentliche Ansauml;tze der Verrechnungspreisproblematik. Daruuml;ber hinaus gibt sie noch einen Uuml;berblick uuml;ber gesetzliche Neuregelungen im Bereich internationaler Verrechnungspreise.Nach diesem Einleitungskapitel folgt in Kapitel 2 der Versuch einer Begriffsabgrenzung. In Kapitel 3 werden die verschiedenen Funktionen von Verrechnungspreisen beleuchtet. Verrechnungspreise erfuuml;llen als Hauptfunktion die Koordination des Managements und die Erfolgszuweisung der einzelnen Einheiten eines Unternehmens.Kapitel 4 stellt verschiedenen Mouml;glichkeiten dar, wie die zwischen verschiedenen Bereichen des Unternehmens ausgetauschten Lieferungen und Leistungen bewertet werden kouml;nnen. Man unterscheidet hier zwischen marktorientierten Verrechnungspreisen, kostenorientierten Verrechnungspreisen sowie zwischen Verrechnungspreisen die auf Verhandlungen basieren.Kapitel 5 gibt die wesentliche Bedeutung des Armacute;s Length-Grundsatzes wieder und reifiziert dessen Bedeutung im deutschen Steuerrecht.Kapitel 6 befasst sich ausfuuml;hrlich mit den von der OECD anerkannten Pricing-Methoden. Zudem werden jeweils Vor- und Nachteile dargestellt.Das letzte Kapitel des Hauptteiles gibt einen Uuml;berblick uuml;ber gesetzliche Neuregelungen im Bereich internationaler Verrechnungspreise der letzten Jahre. Gerade aufgrund der Dokumentationspflicht muuml;ssen die Unternehmen Aufzeichnungen bezuuml;glich ihrer Geschauml;ftsbeziehungen erstellen.Abschlieszlig;end folgt eine Zusammenfassung der wesentlichen Inhalte.

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Author : Bill Emmott
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Description : Not long ago Italy was Europe’s highly touted emerging economy, a society that blended dynamism and super-fast growth with a lifestyle that was the envy of all. Now it is viewed as a major threat to the future of the Euro, indeed to the European Union as a whole. Italy’s political system is shorn of credibility as it struggles to deal with huge public debts and anemic levels of economic growth. Young people are emigrating in droves, frustrated at the lack of opportunity, while older people stubbornly cling to their rights and privileges, fearful of an uncertain future.In this lively, up-to-the-minute book, Bill Emmott explains how Italy sank to this low point, how Italians feel about it, and what can be done to return the country to more prosperous and more democratic times. With the aid of numerous personal interviews, Emmott analyzes “Bad Italy”mdash;the land of disgraced Prime Minister Silvio Berlusconi, an inadequate justice system, an economy dominated by special interests and continuing corruptionmdash;against its contrasting foil “Good Italy,” the home of enthusiastic entrepreneurs, truth-seeking journalists, and countless citizens determined to end mafia domination for good.

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Author : Robert J. Fischer, Edward Halibozek, Gion Green
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Description : Introduction to Security has been the leading introduction to private security for over 30 years, celebrated for its balanced and professional approach to this increasingly important area. Now the 8th edition expands the key topics and adds material important in the 21st century environment. The author team brings together top-level professional experience in industry with years of teaching experience. As a recommended title for security certifications, it is a crucial resource for the 30,000+ ASIS International members, and is also used as a core security textbook in universities throughout the country. This is Butterworth-Heinemann’s best-selling security text of all time, an essential reference for all security professionals.* Significantly expanded chapters on computer issues, cargo, homeland security and terrorism* New chapter on Internal Issues and Controls covering crucial information on internal theft, personnel policies, and drugs and violence in the workplace* More illustrations and photos to make learning easier

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Author : Dorothea Johnson, Liv Tyler
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Description : From the world-renowned etiquette expert and her granddaughter, Liv Tyler, an elegant guide to 21st-century manners and etiquette for professionals who want to be confident and successful in the business and social arenas.nbsp;Developing good etiquette and manners is an important investment in your future. They allow you to feel at ease in any situation–and give you the polish and confidence to become a leader. Etiquette expert Dorothea Johnson’s essential dos and don’ts address both 21st-century and classic questions, including:* acing job interviews* giving confident handshakes* making conversation* proper business attire and meeting protocol* e-mail etiquette, including what to post–or not–on social media* how to deal with rude cell phone users* conducting a meeting at a restaurant* attending business or social events* table mannersWith style, wit, and delightful commentary throughout from her granddaughter, Liv Tyler, on everything from being a good guest to finding a balance with technology, Modern Manners is the must-have guide to ensure your success.From the Hardcover edition.

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Author : Mike Bradshaw
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Description : Todayrsquo;s global energy system faces two major challenges: how to secure the supply of reliable and affordable energy; and how to rapidly transform to a low-carbon, efficient and environmentally harmless energy supply. In this rigorous and illuminating book, Michael Bradshaw explores the key aspects of the current global energy dilemma and examines how it is playing out across the major regions and countries of the world. The book begins by charting the development of the current global energy system – exploring its key characteristics with a focus upon energy security and the relationship between energy, economic development and climate change. The next four chapters offer in-depth analyses of four distinct global energy dilemmas in different parts of the world: the challenge of sustaining affluence and decarbonising energy services in the high-energy economies of the developed world; the legacies of the centrally planned economy and the consequences of liberalisation in the post-socialist world; growing energy demand and emissions growth associated with the emerging regions; and finally, the quest to provide universal access to modern energy services in the developing world in a manner that is both economically and environmentally sustainable. Identifying the governance structures and policy options available to tackle the global energy dilemma, the book concludes that only an integrated approach – sensitive to regional issues – can reconcile the interests and needs of those facing differing energy challenges across the world today.