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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.

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.

Designing Sustainable Energy for All: Sustainable Product-Service System Design Applied to Distributed Renewable Energy

Authors: --- --- --- --- et al.
Book Series: Green Energy and Technology ISSN: 1865-3529 ISBN: 9783319702223 9783319702230 Year: Pages: 208 DOI: https://doi.org/10.1007/978-3-319-70223-0 Language: English
Publisher: Springer Grant: Politecnico di Milano
Subject: Environmental Sciences
Added to DOAB on : 2018-06-22 17:14:41
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This open access book addresses the issue of diffusing sustainable energy access in low- and middle-income contexts.Access to energy is one of the greatest challenges for many people living in low-income and developing contexts, as around 1.4 billion people lack access to electricity.Distributed Renewable Energy systems (DRE) are considered a promising approach to address this challenge and provide energy access to all. However, even if promising, the implementation of DRE systems is not always straightforward.The book analyses, discusses and classifies the promising Sustainable Product-Service System (S.PSS) business models to deliver Distributed Renewable Energy systems in an effective, efficient and sustainable way. Its message is supported with cases studies and examples, discussing the economic, environmental and socioethical benefits as well as its limitations and barriers to its implementation. An innovative design approach is proposed and a set of design tools are supplied, enabling readers to create and develop Sustainable Product-Service System (S.PSS) solutions to deliver Distributed Renewable Energy systems.Practical applications of the book’s design approach and tools by companies and practitioners are discussed and the book will be of interest to readers in design, industry, governmental institutions, NGOs as well as researchers.

Kundennutzen durch digitale Transformation: Business-Process-Management-Studie – Status quo und Erfolgsmuster

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ISBN: 9783662557068 9783662557075 Year: Pages: 153 DOI: https://doi.org/10.1007/978-3-662-55707-5 Language: German
Publisher: Springer Grant: Zurich University of Applied Sciences
Subject: Business and Management
Added to DOAB on : 2018-06-29 11:44:00
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„Kundennutzen durch digitale Transformation?“ Das Fragezeichen steht für eine Vielzahl offener Fragen und Zweifel, die sich bei der Realisierung dieses Versprechens auf Kunden- und Unternehmensseite früher oder später einstellen. Die Vision des Endzustands klingt verlockend: Kunden profitieren von innovativen Produkten und Dienstleistungen, die nicht nur effizienter erbracht werden, sondern eine neue Dimension von Kundenerlebnissen eröffnen. Unternehmen stehen vor der Aufgabe, die Voraussetzungen für diese digitale Erlebniswelt zu schaffen, das heißt nicht nur ihr traditionelles Geschäftsmodell, ihre Strategien und Kultur zu hinterfragen und anzupassen, sondern auch ihre betrieblichen Strukturen, Abläufe und Systeme so weit zu entwickeln, dass sie eine radikale Öffnung in Richtung ihrer Kunden zulassen. Gestaltungsfelder sind also vorhanden. Doch wo und wie wirkt das Prozessmanagement?Dieses Buch präsentiert die Ergebnisse einer qualitativen und quantitativen Studie, die das Institut für Wirtschaftsinformatik in Kooperation mit dem Institut für Marketingmanagement der ZHAW School of Management and Law 2016 durchgeführt hat. Ziel der Business-Process-Management-Studie, mit der seit 2011 regelmäßig Status quo und Best Practices im deutschsprachigen Raum erhoben werden, war es, die Rolle des Prozessmanagements als Gestaltungshebel der digitalen Transformation zu beleuchten.

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