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Verrechnungspreise: Grundlagen und Praxis

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ISBN: 9783658093761 9783658093778 Year: Pages: 280 DOI: 10.1007/978-3-658-09377-8 Language: German
Publisher: Springer
Subject: Economics --- Business and Management
Added to DOAB on : 2017-03-02 12:53:27
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Dieses Buch bietet einen strukturierten Überblick über die steuerlichen Verrechnungspreise,die sich sowohl für multinationale Konzerne als auch für international tätige Mittelständler zu einer der wichtigsten steuerlichen Herausforderungen, aber auch Gestaltungsfelder entwickelt haben. Das Werk behandelt einschlägige Rechtsgrundlagen, Methoden der Verrechnungspreisbestimmung, typische Konfliktfelder in steuerlichen Betriebsprüfungen und gibt Hilfestellung bei der Erstellung einer Verrechnungspreisdokumentation. Die 2. Auflage berücksichtigt zudem das jüngst verabschiedete Programm der G20 Staaten und der OECD gegen Steuervermeidung und Gewinnverlagerung, „Base Erosion and Profit Shifting“ (kurz BEPS), das wesentliche Veränderungen für den Bereich der Verrechnungspreise mit sich bringen wird. Darüber hinaus werden die neuesten empirischen Erkenntnisse aus der aktuellen PwC Betriebsprüfungsstudie verarbeitet.Das Buch richtet sich vor allem an Geschäftsführer und Mitarbeiter in den BereichenSteuern, Finanzen und Controlling, die einen praxisorientierten Einstieg in die Verrechnungspreisthematik suchen.

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business taxation --- tax law

S-BPM in the Production Industry: A Stakeholder Approach

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ISBN: 9783319484655 9783319484662 Year: Pages: 232 DOI: 10.1007/978-3-319-48466-2 Language: English
Publisher: Springer
Subject: Business and Management --- Computer Science
Added to DOAB on : 2017-03-03 18:08:28
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This volume presents several case studies highlighting the latest findings in Industry 4.0 projects utilizing S-BPM features. Their potential is explored in detail, while the limits of engineering a company from a communication-centred perspective are also discussed.After a general introduction and an overview of the book in chapter 1, chapter 2 starts by condensing the industrial challenges driven by the German “Industry 4.0” trend to form a concrete vision for future production industries. Subsequently, chapter 3 introduces the basic concepts of S-BPM and its capabilities, in particular for supporting the restructuring of processes. The next three chapters then present various case studies, e.g. at an SME offering the production of atypical, unique and special purpose machinery, equipment and technologically complex units particularly useful in the automotive and electronic industries; and at a further SME producing highly-customized floor cleaning machines. Rounding out the coverage, the last two chapters summarize the achievements and lessons learned with regard to the road ahead.Overall, the book provides a realistic portrait of the status quo based on current findings, and outlines the future activities to be pursued in order to establish stakeholder-centred digital production systems. As such, developers, educators, and practitioners will find both the conceptual background and results from the field reflecting the state-of-the-art in vertical and horizontal process integration.

Dynamics of Long-Life Assets: From Technology Adaptation to Upgrading the Business Model

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ISBN: 9783319454382 Year: Pages: 356 DOI: http://dx.doi.org/10.1007/978-3-319-45438-2 Language: English
Publisher: Springer
Subject: Business and Management
Added to DOAB on : 2017-07-19 16:26:48
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The editors present essential methods and tools to support a holistic approach to the challenge of system upgrades and innovation in the context of high-value products and services. The approach presented here is based on three main pillars: an adaptation mechanism based on a broad understanding of system dependencies; efficient use of system knowledge through involvement of actors throughout the process; and technological solutions to enable efficient actor communication and information handling.The book provides readers with a better understanding of the factors that influence decisions, and put forward solutions to facilitate the rapid adaptation to changes in the business environment and customer needs through intelligent upgrade interventions. Further, it examines a number of sample cases from various contexts including car manufacturing, utilities, shipping and the furniture industry. The book offers a valuable resource for both academics and practitioners interested in the upgrading of capital-intensive products and services.

Corporate Data Quality: Voraussetzung erfolgreicher Geschäftsmodelle

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ISBN: 9783662468050 9783662468067 Year: Pages: 205 DOI: 10.1007/978-3-662-46806-7 Language: German
Publisher: Springer
Subject: Business and Management --- Pharmacy and materia medica --- Transportation --- Biotechnology --- Electrical and Nuclear Engineering --- Manufactures
Added to DOAB on : 2016-06-08 17:18:42
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Daten sind die strategische Ressource des 21. Jahrhunderts. Es findet kein Geschäftsprozess, keine Kommunikation zwischen Geschäftspartnern, keine Wertschöpfung statt, ohne dass die involvierten Personen, Maschinen und IT-Systeme Daten nutzen, erzeugen oder verändern. Trends wie die Digitalisierung, Industrie 4.0 und Social Media tragen ebenfalls dazu bei, dass Datenmanagement zu einer Kernkompetenz für erfolgreiche Unternehmen dieser Zeit geworden ist. Damit Daten ihren ganzen Wert entfalten können, müssen sie stets in angemessener Qualität zur Verfügung stehen. Dies gilt besonders für Stammdaten, die zentralen Geschäftsobjekte eines Unternehmens. Dieses Buch zeigt einen ganzheitlichen Ansatz zum qualitätsbewussten Management von Stammdaten auf und richtet sich damit sowohl an Praktiker als auch an die Wissenschaft. Das „Framework für Stammdatenqualitätsmanagement“ wurde im Rahmen des „Competence Center Corporate Data Quality“ der Universität St. Gallen seit dem Jahr 2006 gemeinsam mit Unternehmen aus unterschiedlichen Industrien in zahlreichen praktischen Anwendungen entwickelt und verbessert. Neben den theoretischen Grundlagen räumt das Buch der praktischen Sicht mit 10 Fallstudien großen Raum ein, die erfolgreich durchgeführte Datenqualitätsprojekte praxisnah aufbereiten. Schließlich führt das Buch noch Methoden und Werkzeuge für das Datenqualitätsmanagement auf, die (Stamm-)datenmanager bei Projekten im eigenen betrieblichen Umfeld unterstützen können.

Challenging the Chain - Governing the Automated Exchange and Processing of Business Information

Authors: --- --- ---
ISBN: 9781614994961 9781614994978 Year: Pages: 444 DOI: 10.3233/978-1-61499-497-8-i Language: English
Publisher: IOS Press
Subject: Computer Science
Added to DOAB on : 2015-06-03 12:14:49
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What is digital business reporting? Why do we need it? And how can we improve it? This book aims to address these questions by illustrating the rise of system-to-system information exchange and the opportunities for improving transparency and accountability. Governments around the world are looking for ways to strengthen transparency and accountability without introducing more red tape, which is a source of growing frustration and costs for businesses. In 2004, the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential of XBRL (eXtensible Business Reporting Language) as a uniform data standard for business-to-government information exchange. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. One year later the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure. Today, millions of business reports are being exchanged using SBR. As a solution, SBR empowers organisations to present a cohesive explanation of their business operations and helps them engage with internal and external stakeholders, including regulators, shareholders and creditors.Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field – flanked by academics – provide detailed insights on the challenges actors faced and the solutions they achieved. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialists and architects looking to engage in such transformations will find guidance in this book.

De keten uitgedaagd - Besturen en verantwoorden in een wereld vol ICT

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ISBN: 9789051995343 9789051995350 Year: Pages: 440 DOI: 10.3233/978-90-5199-535-0-i Language: Dutch
Publisher: IOS Press
Subject: Computer Science
Added to DOAB on : 2014-11-21 14:38:28
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Verantwoording is een maatschappelijk vraagstuk van de eerste orde, maar ook een bron van groeiende zorg en irritatie voor veel organisaties. In 2004 startten het ministerie van Financiën en het ministerie van Justitie een onderzoek naar de mogelijke toepassing van eXtensible Business Reporting Language (XBRL) als uniforme gegevensstandaard voor verantwoording. In 2006 lag er een architectuur voor Standard Business Reporting. In 2007 werden de eerste berichten in XBRL via een generieke voorziening succesvol bij de Belastingdienst en de Kamer van Koophandel afgeleverd. Eind 2009 werd er serieus ingezet op de grootschalige transitie van informatieketens. Sinds 2013 biedt Logius met Standard Business Reporting een werkende en efficiënte standaardoplossing voor massale verantwoording.De keten uitgedaagd - Besturen en verantwoorden in een wereld vol ICT beschrijft de weg die Standard Business Reporting heeft afgelegd van opgave tot oplossing. Specialisten uit de praktijk én wetenschappers geven een gefundeerd en gedetailleerd inzicht in de uitdagingen die komen kijken bij de transitie van informatieketens. In haar veelzijdigheid is het boek exemplarisch voor de benodigde paradigmaverschuivingen binnen het veranderdomein. Het boek biedt bovendien alle praktische informatie die partijen nodig hebben om de SBR-oplossingen toe te passen in het eigen domein.Het is inmiddels algemeen bekend dat het bij grootschalige ICT-programma’s om veel meer draait dan techniek alleen. Met Standard Business Reporting als toonbeeld van een domein waarin informatieketens grondig werden aangepakt, is De keten uitgedaagd een niet te missen handboek voor bestuurders en programmamanagers die willen besturen en verantwoorden in een wereld vol ICT.

Transgovernance: Advancing Sustainability Governance

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ISBN: 9783642280085 9783642280092 Year: Pages: 324 DOI: http://dx.doi.org/10.1007/978-3-642-28009-2 Language: English
Publisher: Springer
Subject: Social Sciences --- Political Science
Added to DOAB on : 2013-09-04 12:15:49
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‘Transgovernance: Advancing Sustainability Governance’ analyses the question what recent and ongoing changes in the relations between politics, science and media – together characterized as the emergence of a knowledge democracy – may imply for governance for sustainable development, on global and other levels of societal decision making, and the other way around: How can the discussion on sustainable development contribute to a knowledge democracy? How can concepts such as second modernity, reflexivity, configuration theory, (meta)governance theory and cultural theory contribute to a ‘transgovernance’ approach which goes beyond mainstream sustainability governance? This volume presents contributions from various angles: international relations, governance and metagovernance theory, (environmental) economicsand innovation science. It offers challenging insights regarding institutions andtransformation processes, and on the paradigms behind contemporary sustainability governance.This book gives the sustainability governance debate a new context. It transforms classical questions into new options for societal decision making and identifies starting points and strategies towards effective governance of transitions to sustainability.

Environmental Leadership Capacity Building in Higher Education: Experience and Lessons from Asian Program for Incubation of Environmental Leaders

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ISBN: 9784431543398 9784431543404 Year: Pages: 140 DOI: http://dx.doi.org/10.1007/978-4-431-54340-4 Language: English
Publisher: Springer
Subject: Geology --- Earth Sciences --- Manufactures --- Environmental Sciences --- Education
Added to DOAB on : 2013-09-04 12:15:49
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The Graduate Program in Sustainability Science under the Department of Urban Engineering of The University of Tokyo has been running an environmental leadership education program at the graduate student level since 2007 called the Asian Program for Incubation of Environmental Leaders (APIEL). This book describes the University’s experiences in establishing and organizing that program and provides some lessons learned for those who are considering starting environmental leadership education programs. APIEL’s curriculum includes the classroom topic “Environmental Challenges and Leadership in Asia.” As well, the APIEL program has field units to provide experience in problem solving, decision making, and participation, taking into consideration ecological, political, economic, social, aesthetic, and ethical aspects. Another characteristic feature of the program is that it promotes changes in attitudes and behavior that will help to solve existing environmental problems and to avoid a generation of new ones. Over the four years of study, efforts have been made to bond leadership with field-oriented exercises such as: 1) The Intensive Program on Sustainability; 2) an integral approach focused on sustainable integrated watershed management of arid regions; 3) sustainable development of programs in Cambodia, Vietnam, and Thailand for qualifying students with problem-solving processes to combat issues such as flooding, lack of proper urban environmental infrastructure, and health risks; and 4) the Greater Pearl River Delta program with multicultural diversity to bring about sustainable urban development for a green city. All of those are described in the book. Last but not least, APIEL’s resonance throughout international networks and alumni are introduced.

Global Business Strategy: Multinational Corporations Venturing into Emerging Markets

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Book Series: Springer Texts in Business and Economics ISSN: 21924333 ISBN: 9784431554677 9784431554684 Year: Pages: 259 DOI: 10.1007/978-4-431-55468-4 Language: English
Publisher: Springer
Subject: Business and Management --- Manufactures --- Electrical and Nuclear Engineering --- Chemical Engineering --- Transportation --- Biotechnology --- General and Civil Engineering
Added to DOAB on : 2015-09-08 13:14:16
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This book presents theories and case studies for corporations in developed nations, including Japan, for designing strategies to maximize opportunities and minimize threats in business expansion into developing nations. The case studies featured here focus on Asia, including China and India, and use examples of Japanese manufacturers. Five case studies are provided, including Hitachi Construction Machinery and Shiseido in China and Maruti Suzuki in India. These cases facilitate the reader’s understanding of the business environments in emerging economies. This volume is especially recommended for businesspeople responsible for international business development, particularly in China and India. In addition, the book serves as a useful resource for students in graduate-level courses in international management.

Agile Processes in Software Engineering and Extreme Programming: 17th International Conference, XP 2016, Edinburgh, UK, May 24-27, 2016, Proceedings

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Book Series: Lecture Notes in Business Information Processing ISSN: 1865-1348 ISBN: 9783319335148 9783319335155 Year: Volume: 251 Pages: 334 DOI: 10.1007/978-3-319-33515-5 Language: English
Publisher: Springer
Subject: Electrical and Nuclear Engineering --- Business and Management --- General and Civil Engineering
Added to DOAB on : 2017-03-13 11:56:43
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This book contains the refereed proceedings of the 17th International Conference on Agile Software Development, XP 2016, held in Edinburgh, UK, in May 2016.While agile development has already become mainstream in industry, this field is still constantly evolving and continues to spur an enormous interest both in industry and academia. To this end, the XP conference attracts a large number of software practitioners and researchers, providing a rare opportunity for interaction between the two communities.The 14 full papers accepted for XP 2016 were selected from 42 submissions. Additionally, 11 experience reports (from 25 submissions) 5 empirical studies (out of 12 submitted) and 5 doctoral papers (from 6 papers submitted) were selected, and in each case the authors were shepherded by an experienced researcher. Generally, all of the submitted papers went through a rigorous peer-review process.

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