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Finanzierungsmglichkeiten Fr Kmu Unter Bercksichtigung Steuerlicher Aspekte
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Book Synopsis Finanzierungsm”glichkeiten fr KMU unter Bercksichtigung steuerlicher Aspekte by : Natalja Michel
Download or read book Finanzierungsm”glichkeiten fr KMU unter Bercksichtigung steuerlicher Aspekte written by Natalja Michel and published by Diplomica Verlag. This book was released on 2012-05-31 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Finanzkrise, die sich zu einer allgemeinen Wirtschaftskrise ausgeweitet hat, stellt Unternehmen vor erhebliche Schwierigkeiten. Der Absatz der Waren bricht ein, der Umsatz ist rckl„ufig. šberkapazit„ten fllen die Lager, hohe laufende Kosten, die nicht unmittelbar der verringerten Nachfrage angepasst werden k”nnen, stellen die Unternehmen vor erhebliche Probleme. Hinzukommt, dass die Kreditvergabepraxis der Banken als Folge der Finanzkrise deutlich restriktiver geworden ist und damit fr Unternehmen eine Finanzierung immer schwieriger wird. Ein Ende der Krise ist nicht absehbar. Von dieser Entwicklung sind nicht nur groáe, international agierende Unternehmen sondern auch kleine und mittlere Unternehmen (KMU) betroffen. Gerade diese nehmen mit 43,2%der steuerlichen Ums„tze und mit 70% aller Arbeitnehmer in der deutschen Wirtschaft eine zentrale Bedeutung ein. Deshalb sah sich der Gesetzgeber bereits vor der Finanzkrise verpflichtet, die Existenz der KMU zu sichern. Die Finanzierung von KMU soll nicht durch zus„tzliche finanzielle Belastungen erschwert, sondern durch einzelne Entlastungsnormen gef”rdert werden. Angesichts der Auswirkungen der Finanzkrise sind Finanzierungsfragen auch fr KMU besonders wichtig und dringend geworden, da von diesen in wirtschaftlich schweren Zeiten die Existenz der KMU abh„ngt. Diese Arbeit untersucht die Finanzierungsm”glichkeiten von KMU unter steuerlichen und weiteren Gesichtspunkten. Dabei werden zun„chst die h„ufig verwendeten Definitionen der KMU, die in der Praxis vorzufinden sind, untersucht. Anschlieáend wird unter Finanzierungsgesichtspunkten ein KMU Begriff abgeleitet. Auf der Grundlage dessen wird untersucht, welche Finanzierungsm”glichkeiten fr die KMU generell bestehen und welche Finanzierungsschwierigkeiten sich in der Praxis fr KMU ergeben. Dazu wird allgemein erl„utert, welcher Steuereinfluss bei den Finanzierungsentscheidungen zwischen Selbst- und Kreditfinanzierung besteht. Anschlieáend werden die Vor- und Nachteile, die durch die gew„hlten Finanzierungsformen aus steuerlicher Sicht fr die KMU bestehen, aufgezeigt. Steuerliche Fragen nehmen zwar eine wichtige Rolle bei Finanzierungsentscheidungen ein, aber es werden auch andere Aspekte bercksichtigt.
Book Synopsis Finanzierung von KMU unter steuerlichen Aspekten by : Natalja Michel
Download or read book Finanzierung von KMU unter steuerlichen Aspekten written by Natalja Michel and published by diplom.de. This book was released on 2010-06-29 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Die Finanzkrise, die sich zu einer allgemeinen Wirtschaftskrise ausgeweitet hat, stellt Unternehmen vor erhebliche Schwierigkeiten. Der Absatz der Waren bricht ein, der Umsatz ist rückläufig. Überkapazitäten füllen die Lager, hohe laufende Kosten, die nicht unmittelbar der verringerten Nachfrage angepasst werden können, stellen die Unternehmen vor erhebliche Probleme. Hinzukommt, dass die Kreditvergabepraxis der Banken als Folge der Finanzkrise deutlich restriktiver geworden ist und damit für Unternehmen eine Finanzierung immer schwieriger wird. Ein Ende der Krise ist nicht absehbar. Eine Besserung wird frühestens für 2010 erwartet. Außerdem wird eine große Anzahl von Insolvenzen befürchtet. Von dieser Entwicklung sind nicht nur große, international agierende Unternehmen sondern auch kleine und mittlere Unternehmen (KMU) betroffen. Die politische Diskussion könnte zwar den Eindruck entstehen lassen, dass die deutsche Wirtschaft von den DAX 30-Unternehmen getragen wird. Dem ist jedoch nicht so. Für die deutsche Wirtschaft nehmen die KMU eine zentrale Bedeutung ein. Sie erzielen 43,2 Prozent der steuerlichen Umsätze und beschäftigen rund 70 Prozent aller Arbeitnehmer. Deshalb sah sich der Gesetzgeber bereits vor der Finanzkrise verpflichtet, die Existenz der KMU zu sichern. Die Finanzierung von KMU soll nicht durch zusätzliche finanzielle Belastungen erschwert, sondern durch einzelne Entlastungsnormen gefördert werden. Allerdings gibt es für KMU, die im Englischen als die Small and Mediumsized Enterprises (SME) bezeichnet werden, keine einheitliche, allgemeingültige Definition. Je nach Betrachtungsweise wird der KMU Begriff unterschiedlich ausgelegt und verwendet. Angesichts der Auswirkungen der Finanzkrise sind Finanzierungsfragen auch für KMU besonders wichtig und dringend geworden, da von diesen in wirtschaftlich schweren Zeiten die Existenz der KMU abhängt. Diese Arbeit untersucht die Finanzierungsmöglichkeiten von KMU unter steuerlichen und weiteren Gesichtspunkten. Dabei werden zunächst die häufig verwendeten Definitionen der KMU, die in der Praxis vorzufinden sind, untersucht. Anschließend wird unter Finanzierungsgesichtspunkten ein KMU Begriff abgeleitet. Auf der Grundlage der gefundenen Definition wird des Weiteren untersucht, welche Finanzierungsmöglichkeiten für die KMU generell bestehen. Diese werden zunächst systematisch dargestellt. Anschließend werden die Finanzierungsschwierigkeiten aufgezeigt, die [...]
Book Synopsis European Public Procurement by : Caranta, Roberto
Download or read book European Public Procurement written by Caranta, Roberto and published by Edward Elgar Publishing. This book was released on 2021-10-26 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt: This detailed Commentary provides an authoritative interpretation of each provision in the main EU Directive on public procurement - Directive 2014/24/EU, and is rich in its critical analysis of the provisions of the 2014 Directive and the case-law. The Commentary also highlights the application problems and interpretative issues being raised in EU Member States, which in due time will make their way up to the CJEU or even require further legislative interventions.
Book Synopsis The Oxford Handbook of International Antitrust Economics by : Roger D. Blair
Download or read book The Oxford Handbook of International Antitrust Economics written by Roger D. Blair and published by Oxford Handbooks. This book was released on 2015 with total page 665 pages. Available in PDF, EPUB and Kindle. Book excerpt: More than any other area of regulation, antitrust economics shapes law and policy in the United States, the Americas, Europe, and Asia. In a number of different areas of antitrust, advances in theory and empirical work have caused a fundamental reevaluation and shift of some of the assumptions behind antitrust policy. This reevaluation has profound implications for the future of the field. The Oxford Handbook of International Antitrust Economics has collected chapters from many of the leading figures in antitrust. In doing so, this two volume Handbook provides an important reference guide for scholars, teachers, and practitioners. However, it is more than a merely reference guide. Rather, it has a number of different goals. First, it takes stock of the current state of scholarship across a number of different antitrust topics. In doing so, it relies primarily upon the economics scholarship. In some situations, though, there is also coverage of legal scholarship, case law developments, and legal policies. The second goal of the Handbook is to provide some ideas about future directions of antitrust scholarship and policy. Antitrust economics has evolved over the last 60 years. It has both shaped policy and been shaped by policy. The Oxford Handbook of International Antitrust Economics will serve as a policy and research guide of next steps to consider when shaping the future of the field of antitrust.
Book Synopsis Pharmaceutical Supply Chains - Medicines Shortages by : Ana Paula Barbosa-Povoa
Download or read book Pharmaceutical Supply Chains - Medicines Shortages written by Ana Paula Barbosa-Povoa and published by Springer. This book was released on 2019-06-01 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an insight of relevant case studies and updated practices in “PharmaceuticalSupply Chains” (PharmSC) while addressing the most relevant topics within the COST Action “Medicines Shortages” (CA15105).The volume focuses on the most recent developments in the design, planning and scheduling ofPharmSC, broadening from the suppliers’ selection to the impact on patients and healthcaresystems, addressing uncertainty and risk mitigation, and computational issues. It is directed at MSc/PhD students and young researchers (Post-Docs) in Pharmaceutics/Pharmaceutical sciences, Engineering fields, Economics/Management, as well as pharmaceutical decision makers, managers, and practitioners, and advanced readers demanding a fresh approach to decision making for PharmSC. The contributed chapters are associated with the homonymous COST Training Schools (TS), and the book creates a better understanding of the Action “Medicines Shortages” challenges and opportunities.
Download or read book Statistics on Government written by and published by . This book was released on 1983 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Family Values and Value Creation by : J. Tàpies
Download or read book Family Values and Value Creation written by J. Tàpies and published by Springer. This book was released on 2008-05-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: In celebration of IESE's 50 years of bridging the gap between theory and practice, this essential compilation brings together today's top researchers to tackle the real-life issues that family business owners face on a daily basis, shedding new light on the values that shape these special types of companies.
Book Synopsis Intermediated Securities by : Pierre-Henri Conac
Download or read book Intermediated Securities written by Pierre-Henri Conac and published by Cambridge University Press. This book was released on 2013-05-30 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's financial markets, investors no longer hold securities physically. Instead, securities such as shares or bonds are mostly held through intermediaries and transferred by way of book-entries on securities accounts. However, there are remarkable conceptual differences between the various jurisdictions with regard to the legal treatment of intermediated securities. It is widely agreed that this patchwork creates considerable legal risks, especially in cross-border situations. Two initiatives are in place to reduce these risks. In 2009, the UNIDROIT Convention on Substantive Rules for Intermediated Securities (the 'Geneva Securities Convention') was adopted, aimed at harmonisation on the international level. The EU Commission is also running a legislative project, to achieve harmonisation at the regional level. This book compares both initiatives and analyses their impact on the securities laws of selected European jurisdictions.
Download or read book Energy Prices and Taxes written by Iea and published by . This book was released on 1995 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Germany. Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit Publisher : ISBN 13 :9783800634361 Total Pages :518 pages Book Rating :4.6/5 (343 download)
Book Synopsis GreenTech Made in Germany by : Germany. Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit
Download or read book GreenTech Made in Germany written by Germany. Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit and published by . This book was released on 2007 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Family Businesses in Transition Economies by : Léo-Paul Dana
Download or read book Family Businesses in Transition Economies written by Léo-Paul Dana and published by Springer. This book was released on 2015-03-25 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the reader a comprehensive understanding of the development of family business in transitional economies. Throughout eastern Europe, post-Communist countries transitioning to market-based economies are obtaining a variety of results due to diverse policy approaches. Expert contributions in this book draw from a wealth of information in this context and include thought-provoking policy prescriptions for the future. This book concentrates on the challenges to predict the direction emerging markets will take, particularly when dealing with the wide-ranging social and economic situations taking place in post-Communist Eastern Europe. This reference volume for policymakers, educators, investors, and researchers also provides a much-needed and timely survey of family firms in the transitioning markets of post-Communist Europe.
Download or read book UNESCO science report written by UNESCO and published by UNESCO Publishing. This book was released on 2015-11-09 with total page 818 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are fewer grounds today than in the past to deplore a North‑South divide in research and innovation. This is one of the key findings of the UNESCO Science Report: towards 2030. A large number of countries are now incorporating science, technology and innovation in their national development agenda, in order to make their economies less reliant on raw materials and more rooted in knowledge. Most research and development (R&D) is taking place in high-income countries, but innovation of some kind is now occurring across the full spectrum of income levels according to the first survey of manufacturing companies in 65 countries conducted by the UNESCO Institute for Statistics and summarized in this report. For many lower-income countries, sustainable development has become an integral part of their national development plans for the next 10–20 years. Among higher-income countries, a firm commitment to sustainable development is often coupled with the desire to maintain competitiveness in global markets that are increasingly leaning towards ‘green’ technologies. The quest for clean energy and greater energy efficiency now figures among the research priorities of numerous countries. Written by more than 50 experts who are each covering the country or region from which they hail, the UNESCO Science Report: towards 2030 provides more country-level information than ever before. The trends and developments in science, technology and innovation policy and governance between 2009 and mid-2015 described here provide essential baseline information on the concerns and priorities of countries that could orient the implementation and drive the assessment of the 2030 Agenda for Sustainable Development in the years to come.
Book Synopsis Agricultural Research in Africa by : Lynam, John
Download or read book Agricultural Research in Africa written by Lynam, John and published by Intl Food Policy Res Inst. This book was released on 2016-09-06 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book—prepared by Agricultural Science and Technology Indicators (ASTI), which is led by IFPRI—offers a comprehensive perspective on the evolution, current status, and future goals of agricultural research and development in Africa, including analyses of the complex underlying issues and challenges involved, as well as insights into how they might be overcome. Agriculture in Africa south of the Sahara is at a prospective tipping point. Growth has accelerated in the past decade, but is unsustainable given increasing use of finite resources. The yield gap in African agriculture is significant, and scenarios on feeding the world’s population into the future highlight the need for Africa to expand its agricultural production. Agricultural Research in Africa: Investing in Future Harvests discusses the need to shift to a growth path based on increased productivity—as in the rest of the developing world— which is essential if Africa is to increase rural incomes and compete in both domestic and international markets. Such a shift ultimately requires building on evolving improvements that collectively translate to deepening rural innovation capacity.
Book Synopsis Family Business Models by : A. Gimeno
Download or read book Family Business Models written by A. Gimeno and published by Springer. This book was released on 2010-05-13 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: An exceptional new work on family business, showing how to maintain a balanced relationship between the family and the company, and ensure satisfactory business results. This roadmap helps the reader to build better managed and more stable family firms.
Book Synopsis This Misery of Boots by : Herbert George Wells
Download or read book This Misery of Boots written by Herbert George Wells and published by . This book was released on 1908 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Private Equity Demystified by : John Gilligan
Download or read book Private Equity Demystified written by John Gilligan and published by Oxford University Press. This book was released on 2020-11-04 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with risk capital provided for established firms outside the stock market, private equity, which has grown rapidly over the last three decades, yet is largely poorly understood. Although it has often been criticized in the public mind as being short termist and having adverse consequences for employment, in reality this is far from the case. Here, John Gilligan and Mike Wright dispel some of the biggest myths and misconceptions about private equity. The book provides a unique and authoritative source from a leading practitioner and academic for practitioners, policymakers, and researchers that explains in detail what private equity involves and reviews systematic evidence of what the impact of private equity has been. Written in a highly accessible style, the book takes the reader through what private equity means, the different actors involved, and issues concerning sourcing, checking out, valuing, and structuring deals. The various themes from the systematic academic evidence are highlighted in numerous summary vignettes placed alongside the text that discuss the practical aspects. The main part of the work concludes with an up-to-date discussion by the authors, informed commentators on the key issues in the lively debate about private equity. The book further contains summary tables of the academic research carried out over the past three decades across the private equity landscape including: the returns to investors, economic performance, impact on R&D and employees, and the longevity and life-cycle of private equity backed deals.
Book Synopsis Private Equity as an Asset Class by : Guy Fraser-Sampson
Download or read book Private Equity as an Asset Class written by Guy Fraser-Sampson and published by John Wiley & Sons. This book was released on 2010-05-17 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unfairly reviled, and much misunderstood, private equity differs from all other asset classes in various important respects, not least the way in which its fund mechanisms operate, and the way in which its returns are recorded and analysed. Sadly, high level asset allocation decisions are frequently made on the basis of prejudice and misinformation, rather than a proper appreciation of the facts. Guy Fraser-Sampson draws upon more than twenty years of experience of the private equity industry to provide a practical guide to mastering the intricacies of this highly specialist asset class. Aimed equally at investors, professionals and business school students, it starts with such fundamental questions as ’what is private equity?’ and progresses to detailed consideration of different types of private equity activity such as venture capital and buyout. Rapid and significant changes in the environment during the recent financial crisis have prompted the need for a new edition. Separate chapters have been added on growth and development capital, as well as secondary investing. Newly emergent issues are considered, such as lengthening holding periods and the possible threat of declining returns. Particular problems, such as the need to distinguish between private equity and hedge funds, are addressed. The glossary has also been expanded. In short, readers will find that this new edition takes their understanding of the asset class to new heights. Key points include: A glossary of private equity terms Venture capital Buyout Growth capital Development capital Secondary investing Understanding private equity returns Analysing funds and returns How to plan a fund investment programme Detailed discussion of industry performance figures
