Nicht jedem ist die BuchfA1/4hrung in die Wiege gelegt. Doch A bung macht den Meister, denn die Praxis lernt man am besten durch buchen, buchen, buchen. Dieses Buch ist randvoll mit A bungen und Loesungen. Es enthalt Buchungsbeispiele aus dem Arbeitsalltag eines jeden Buchhalters, gepaart mit netten Geschichten rund um Soll und Haben. Nach einem Einstieg mit grundlegenden A bungen zur einfachen und doppelten BuchfA1/4hrung geht es um das Anlage- und Umlaufvermoegen, Finanzen, Entgelte und, last but not least, den Jahresabschluss. Schon bald werden Ihnen Buchungen und Abgrenzungen ganz leicht von der Hand gehen.

Balakrishnan's Managerial Accounting 2nd edition presents accounting information in the context of a unifying problem-solving framework that shows students the why behind the what and how. Through the framework, students begin to understand the principles driving business practices and learn to adapt to changing business circumstances. Throughout this text students learn to systematically measure costs and benefits to make effective decisions. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions.

A veteran New York Times economics reporter, Ed Andrews was intimately aware of the dangers posed by easy mortgages from fast-buck lenders. Yet, at the promise of a second chance at love, he succumbed to the temptation of subprime lending and became part of the economic catastrophe he was covering. In surprisingly short order, he amassed a staggering amount of debt and reached the edge of bankruptcy. In Busted, Andrew bluntly recounts his misadventures in mortgages and goes one step further to describe the brokers, lenders, Wall Street players, and Washington policymakers who helped bring that money to his door. The result is a penetrating and often acerbic look at the binge and bust that nearly bankrupted the United States. Enabled by know-nothing complacency in Washington, Wall Street wizards used "collateralized debt obligations," "conduits," and other inscrutable financial "innovations" to put American home financing into hyperdrive. Millions of Americans abandoned the safety of thirty-year, fixed-rate mortgages and loaded up on debt. While regulators insisted that the markets knew best, Wall Street firms fragmented and repackaged unsound loans into securities that the rating agencies stamped with triple-A seals of approval. Andrews describes a remarkably democratic debacle that made fools out of people up and down the financial food chain. From a confessional meeting with Alan Greenspan to a trek through the McMansion bubble of the OC, he maps the arc of the Frankenstein loans that brought the American economy to the brink. With on-the-ground reporting from the frothiest quarters of the crisis, Andrews locates what is likely to be the high-water mark in America's long-term embrace of higher borrowing, higher risk-taking, and the fervent belief in the possibility of easy profits.

This book presents selected papers from the 31st Eurasia Business and Economics Society (EBES) Conference, which took place as a virtual conference due to the global COVID-19 health crisis. The theoretical and empirical papers gathered here cover diverse areas of business, economics and finance in various geographic regions, including not only topics from HR, management, finance, marketing but also contributions on public economics, political economy and regional studies.

Der Traum von den eigenen vier WAnden - dieses Buch kann Ihnen helfen, ihn zu verwirklichen! Steffi Sammet und Stefan Schwartz begleiten Sie von der Suche nach der geeigneten Immobilie fA1/4r Eigennutzung, Vermietung oder als Feriendomizil A1/4ber die Finanzierung bis hin zum Vertragsabschluss. Mit handfesten Tipps unterstA1/4tzen sie Sie beim Kassensturz und dem Zusammenstellen aller anfallenden Kosten und geben Ihnen wertvolle Hilfestellung fA1/4r die Vertragsverhandlung und den Umgang mit dem Makler, Notar oder Kreditgeber.

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm's primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

For over a century the economics profession has extended its reach to encompass policy formation and institutional design while largely ignoring the ethical challenges that attend the profession's influence over the lives of others. Economists have proven to be disinterested in ethics. Embracing emotivism, they often treat ethics a matter of mere preference. Moreover, economists tend to be hostile to professional economic ethics, which they incorrectly equate with a code of conduct that would be at best ineffectual and at worst disruptive to good economic practice. But good ethical reasoning is not reducible to mere tastes, and professional ethics is not reducible to a code. Instead, professional economic ethics refers to a new field of investigation-a tradition of sustained and lively inquiry into the irrepressible ethical entailments of academic and applied economic practice. The Oxford Handbook of Professional Economic Ethics explores a wide range of questions related to the nature of ethical economic practice and the content of professional economic ethics. It explores current thinking that has emerged in these areas while widening substantially the terrain of economic ethics. There has never been a volume that poses so directly and intensively the question of the need for and content of professional ethics for economics. The Handbook incorporates the work of leading scholars and practitioners, including academic economists from various theoretical traditions; applied economists, beyond academia, whose work has direct and immense social impact; and philosophers, professional ethicists, and others whose work has addressed the nature of "professionalism " and its implications for ethical practice.

Complex-Valued Modeling in Economics and Finance outlines the theory, methodology, and techniques behind modeling economic processes using complex variables theory. The theory of complex variables functions is widely used in many scientific fields, since work with complex variables can appropriately describe different complex real-life processes. Many economic indicators and factors reflecting the properties of the same object can be represented in the form of complex variables. By describing the relationship between various indicators using the functions of these variables, new economic and financial models can be created which are often more accurate than the models of real variables. This book pays critical attention to complex variables production in stock market modeling, modeling illegal economy, time series forecasting, complex auto-aggressive models, and economic dynamics modeling. Very little has been published on this topic and its applications within the fields of economics and finance, and this volume appeals to graduate-level students studying economics, academic researchers in economics and finance, and economists.

Dynamic programming (DP) has a relevant history as a powerful and flexible optimization principle, but has a bad reputation as a computationally impractical tool. This book fills a gap between the statement of DP principles and their actual software implementation. Using MATLAB throughout, this tutorial gently gets the reader acquainted with DP and its potential applications, offering the possibility of actual experimentation and hands-on experience. The book assumes basic familiarity with probability and optimization, and is suitable to both practitioners and graduate students in engineering, applied mathematics, management, finance and economics.

Other books present corporate finance approaches to the VC/PE industry, but many key decisions require an understanding of the ways that law and economics work together. This book is better than straight corporate finance textbooks because it offers broad perspectives and principles that enable readers to deduce the economic implications of specific contract terms. This approach avoids the common pitfalls of implying that contractual terms apply equally to firms in any industry anywhere in the world.
Explores the economic implications of contract terms for start-up firms in various industries
Pairs international data with explanations and examples about differences in VC and PE national and regional markets
Contains sample contracts, including limited partnership agreements, term sheets, shareholder agreements, and subscription agreements
Presents international datasets on limited partnership agreements between institutional investors and VC and PE funds"

The stock market crash of 1987 combined with scandals in the world's major financial centres has focused both public and academic attention on the importance of regulation. David Gowland critically appraises the methods of regulating financial markets describing their strengths and limitations. He considers the nature of regulation illustrating the argument with references to financial centres throughout the world. Special emphasis is placed on the impact of financial innovation, internationalisation and Black Monday.

Managerial Economics and Business Strategy has been revised to include updated examples and problems, but it retains all of the basic content that made previous editions a success. By teaching managers the practical utility of basic economic tools such as present value analysis, supply and demand, regression, indifference curves, isoquants, production, costs, and the basic models of perfect competition, monopoly, and monopolistic competition. This 10th edition retails the emphasis on real-world examples and modern topics along with unique coverage found nowhere else: oligopoly, penetration pricing, multistage and repeated games, foreclosure, contracting, vertical and horizontal integration, networks, bargaining, predatory pricing, principal agent problems, raising rival's costs, adverse selection, auctions, screening and signaling, search, limit pricing, and a host of other pricing strategies for firms enjoying market power. This balanced coverage of traditional and modern microeconomic tools makes it appropriate for a wide variety of managerial economics classrooms.

The social and political changes of this era have created a climate change and fundamental shift in how businesses view the impact of diversity, equity, inclusion, and belonging (DEIB) in the workplace. It is essential to understand how leaders make significant, sustainable changes utilizing communication abilities, envisioning, conflict management skills, and innovative DEIB initiatives. However, leaders must be careful not to rely on anecdotal evidence as it does not always reflect DEIB realities. Implementing Diversity, Equity, Inclusion, and Belonging Management in Organizational Change Initiatives analyzes how leaders implement DEIB organizational change initiatives. It provides an interdisciplinary perspective of how issues and challenges pertaining to DEIB management affect organization performance. Covering topics such as inclusive organizational identity, socio-intercultural entrepreneurship, and supplier diversity programs, this book is an indispensable resource for business leaders, managers, entrepreneurs, academic administration, students and educators of higher education, government officials, researchers, and academicians.

This book illustrates the importance effective cost management systems in providing a supportive environment in which reliable and relevant management information can be generated. Such a cost management system is only attainable if the importance of key business, operational and stakeholder requirements are recognised within the organisational context. In illustrating this importance, this book provides several case studies as examples thereof. The first two case studies focus on the engineering sector and illustrates the development of a cost management system in a water recycling context; and the design of a budgetary system in a mining engineering context. The remaining case studies focus on the services sector, including cost management systems for a digital technology services provider and a medical insurance services provider; an alternative activity-based costing approach for a public sector services provider; and finallya re-designed value stream for an automotive services provider. Academic researchers and industry managers in the fields of management accounting and financial management, as well as engineering and operations management, will find value in the experiences described herein.

The first piece of work helping an executive understand offshore technology outsourcing as more than low labor costs. The author masterfully outlines the offshore outsourcing decision process in the context of a voyage. The destination is reached by understanding the reason for the voyage, setting objectives for the voyage, establishing the proper voyage strategy and selecting the best voyage guide. This is a must read for every executive that knows that offshore technology outsourcing is not a question of "if" but "when."

The author uses easy to understand language that demonstrates knowledge of U.S. and Indian corporate norms and societal culture. Within a couple of hours, this guide can increase the comfort level of any executive struggling with how to reduce operating costs while preserving the revenue generating assets of the company.

This guide helps us understand how to accomplish the seemingly impossible--how to do more with less.

Students and researchers from all fields of mathematics are invited to read and treasure this special Proceedings. A conference was held 25 -29 September 2017 at Noah's On the Beach, Newcastle, Australia, to commemorate the life and work of Jonathan M. Borwein, a mathematician extraordinaire whose untimely passing in August 2016 was a sorry loss to mathematics and to so many members of its community, a loss that continues to be keenly felt. A polymath, Jonathan Borwein ranks among the most wide ranging and influential mathematicians of the last 50 years, making significant contributions to an exceptional diversity of areas and substantially expanding the use of the computer as a tool of the research mathematician. The contributions in this commemorative volume probe Dr. Borwein's ongoing legacy in areas where he did some of his most outstanding work: Applied Analysis, Optimization and Convex Functions; Mathematics Education; Financial Mathematics; plus Number Theory, Special Functions and Pi, all tinged by the double prisms of Experimental Mathematics and Visualization, methodologies he championed.

I carefully curated reader designed to be a core text for philanthropy programmes International and inclusive, incorporating global voices translated into English, in some cases for the first time Focused on the concept, practice and theory of fundraising, with a particular focus on informed and critical decision-making in both the academic and professional fields Contains excepts rather than full pieces for a condensed experience that saves the reader time While designed for courses, its focus on practice and the professionalisation of fundraising will appeal to fundraisers and non-profit sector professionals A rich and varied mixture of pieces ranging from the cutting edge of research through to biographies, autobiographies, journalism and historic sources

"Corporate and investor needs for profits are being met with painful cost cutting and a blind adoption of outsourcing. Our organizations look for successes and advantages onshore, offshore and, in fact, "anyshore." We struggle for change, success, and sustainability, but we persistently underestimate and misalign the resources, skills, and efforts needed. The changes based in the fundamentals of realignments and innovations have been lost, and as a result, so has our collective ability to sustain the initiatives. We've lost our innovative abilities.

"Innovative Relevance" is not just about increases in productivity, loss of domestic jobs, cultural differences, cash flow, and most recently the certification of our financial statements. It also addresses the focused utilization of multiple disciplines that are seldom practiced today--ethics, integrity, passion, and consistency.

"Innovative Relevance" represents the pragmatic prescription for globalized workforces and operations. It creates the sustainable, repeatable, and measurable roadmap for change. Without relevance, many an approach or set of facts will suffice."

Spielen Sie mit dem Gedanken, in Immobilien zu investieren und so Ihr Geld in Niedrigzinszeiten gewinnbringend anzulegen? BjArn Kirchhoff zeigt Ihnen in diesem Buch, dass Sie selbst mit moderatem Geldeinsatz in "Betongold" investieren kAnnen. Lernen Sie von ihm, welche Vorteile das Immobilieninvestment und der Aufbau eines passiven Einkommens hat. Lassen Sie sich erklAren, wie Sie beim direkten Investment die richtige Immobilie auswAhlen, kalkulieren, kaufen und vermieten. Und erfahren Sie, welche Formen des indirekten Investments es mit Immobilienfonds und REITs-ETFs gibt und wie Sie ins Crowdinvesting einsteigen kAnnen.

'Mark Dangelo's insight and pragmatic advice make this book a must read to all involved in an M&A. He brings clear visibility to the underlying causes of the disappointments so rampant in failing to meet pre-deal expectations. His guidance takes the mystique out of the M&A equation and delivers actionable insights for success.' - W. Bruce Newcome GM & CTO Theoris, Inc. 'As in other industries, mergers and acquisitions are a fact of life for the mortgage industry. But they don't work just because someone went shopping. Mark Dangelo's little book is one acquirers, acquirees and M&A teams should carry around in their back pockets to deal proactively with the challenges and opportunities brought by the new marriage.' - Scott Kersnar Editor Mortgage Technology Magazine 'Tomorrow's post-deal challenges bring far different struggles from those that we face today. Having been involved with more than one significant post-deal environment, I only wish I could have referenced this outstanding 'playbook' for the valuable insight that it holds. This book will be referenced by integration teams worldwide for years to come.' -Stephen L. Furry Managing Partner S.L.Furry & Associates Former Senio

Miller and Henthorne give U.S. investors and entrepreneurs the insights they need to capitalize upon the rapidly expanding, but still open, Cuban tourism industry--the island's major industry. This authoritative examination of the market for Cuban tourism provides comprehensive information on Cuban contacts and data sources that are accessible to foreigners; insights into the competition and possible competitive strategies, plus the general background on Cuba and its economy that investors must have for an understanding of Cuba's potential. With its lists of references and contacts, Miller and Henthorne's study will be invaluable to international tourism executives, particularly specialists in strategic planning and the development of strategic business alliances as well as international marketers and business development officers.

Miller and Henthorne have written their book for the day when relations and travel ties are reestablished between Cuba and the United States--a day that in their opinion will soon come. From their personal visits and interviews with Cuban officials in banking, finance, investment, politics, and the tourist industry itself, Miller and Henthorne have compiled material that is unavailable from any other single source. Here is detailed, first hand, timely information on Cuba's tourism resources, opportunities, infrastructure, competitors and competition, peculiarities, and historical and regional background for the benefit of investors in the United States and worldwide.

Rarely discussed in courses on ethics is the topic of excuses, but in McDowell's view, excuses offer the most illuminating way to understand the true nature of ethical problems in the professions. He looks at excuses that professionals give when accused of acting unethically, and asks, when are they valid and when not? Problems of professional ethics are really problems of compliance, he argues, not ignorance of expectations. The study of excuses can help us understand what these problems are and offer insights into ways to solve them. Banks maintains too that our ethical expectations may need overhauling, given substantial changes that have occurred in how professionals do their work today. They can be easily persuaded that what they are doing is not unethical; it depends on the excuses they give themselves as well as others. Professionals know what's expected of them, but social and economic pressures make compliance difficult. Professionals in all fields, who struggle to be both successful and ethical, will find the book challenging, provocative, and yet sympathetic and reassuring too. It will also be an important resource for graduate students in courses exploring the relationship between business and ethics.

Excuses may be ways of avoiding professional responsibility, says McDowell, but they may also be the way in which general ethical principles are adapted to particular contexts. They may also indicate that ethical codes need to be reformulated to adapt to changes in how professional services are delivered. Specialization, urbanization and the systematic breakdown in community relationships, the globalization of the economy, system, and market pressures for success--for all these reasons, professionals today face problems much different from those faced by their counterparts earlier in the century. Excuses also raise the problem of whether any system of voluntary compliance, like professional ethics, can function when the decision on whether an excuse is valid or invalid rests with the actor, who can rationalize almost any self-interested action he or she might take. McDowell explores these issues and others in a fresh, readable style, with numerous anecdotal examples, and with evidence from many sources that the crisis is real and demands quick but lasting remedies.