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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

Authors: --- ---
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.

S-BPM Illustrated: A Storybook about Business Process Modeling and Execution

Authors: --- ---
ISBN: 9783642369032 9783642369049 Year: Pages: 143 DOI: http://dx.doi.org/10.1007/978-3-642-36904-9 Language: English
Publisher: Springer
Subject: Business and Management --- Information theory
Added to DOAB on : 2013-09-04 12:11:16
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S-BPM stands for “subject-oriented business process management” and focuses on subjects that represent the entities (people, programs etc.) that are actively engaged in processes. S-BPM has become one of the most widely discussed approaches for process professionals. Its potential particularly lies in the integration of advanced information technology with organizational and managerial methods to foster and leverage business innovation, operational excellence and intra- and inter-organizational collaboration. Thus S-BPM can also be understood as a stakeholder-oriented and social business process management methodology.In this book, the authors show how S-BPM and its tools can be used in order to solve communication and synchronization problems involving humans and/or machines in an organization. All the activities needed in order to implement a business process are shown step by step; it starts by analyzing the problem, continues with modeling and validating the corresponding process, and finishes off by embedding the process into the organization. The final result is a workflow that executes the process without the need for any programming. To this end, in the first step a very simple process is implemented, which is subsequently extended and improved in “adaption projects,” because additional problems have to be solved. This approach reflects the organizational reality, in which processes must always be changed and adapted to new requirements.This is a hands-on book, written by professionals for professionals, with a clear and concise style, a wealth of illustrations (as the title suggests), and focusing on an ongoing example with a real industrial background. Readers who want to execute all the steps by themselves can simply download the S-BPM tool suite from the www.i2pm.net website.

Subject-Oriented Business Process Management

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ISBN: 9783642323911 9783642323928 Year: Pages: 376 DOI: http://dx.doi.org/10.1007/978-3-642-32392-8 Language: English
Publisher: Springer
Subject: Business and Management --- Information theory
Added to DOAB on : 2013-09-04 12:15:49
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Activities performed in organizations are coordinated via communication between the people involved. The sentences used to communicate are naturally structured by subject, verb, and object. The subject describes the actor, the verb the action and the object what is affected by the action. Subject-oriented Business Process Management (S-BPM) as presented in this book is based on this simple structure which enables process-oriented thinking and process modeling. S-BPM puts the subject of a process at the center of attention and thus deals with business processes and their organizational environment from a new perspective, meeting organizational requirements in a much better way than traditional approaches. Subjects represent agents of an action in a process, which can be either technical or human (e.g. a thread in an IT system or a clerk). A process structures the actions of each subject and coordinates the required communication among the subjects. S-BPM provides a coherent procedural framework to model and analyze business processes: its focus is the cooperation of all stakeholders involved in the strategic, tactical, and operational issues, sharing their knowledge in a networked structure. The authors illustrate how each modeling activity through the whole development lifecycle can be supported through the use of appropriate software tools. The presentation style focuses on professionals in industry, and on students specializing in process management or organizational modeling. Each chapter begins with a summary of key findings and is full of examples, hints, and possible pitfalls. An interpreter model, a toolbox, and a glossary summarizing the main terms complete the book. The web site www.i2pm.net provides additional software tools and further material.

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