This textbook deals with business criminal law from the perspective of Germany, Austria, Liechtenstein and Switzerland. It primarily addresses students in business and economics (master's programme) as well as business practitioners, but is also meant for lawyers and law students. As criminal law legislators exert considerable influence on economic life, raising and growing awareness in the area of criminal law seems compulsory for future managers and executives. This textbook approaches the legal field less normatively and rather in a practical and entrepreneurial way. Its contents are based on the master level class "Business Criminal Law" at "MCI | The Entrepreneurial School" taught by the author. This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.

The Oxford Handbook of the Corporation assesses the contemporary relevance, purpose, and performance of the corporation. The corporation is one of the most significant, if contested, innovations in human history, and the direction and effectiveness of corporate law, corporate governance, and corporate performance are being challenged as never before. Continuously evolving, the corporation as the primary instrument for wealth generation in contemporary economies demands frequent assessment and reinterpretation. The focus of this work is the transformative impact of innovation and change upon corporate structure, purpose, and operation. Corporate innovation is at the heart of the value-creation process in increasingly internationalized and competitive market economies, and corporations today are embedded in a world of complex global supply chains and rising state and state-directed capitalism. In questioning the fundamental purpose and performance of the corporation, this Handbook continues a tradition commenced by Berle and Means, and contributed to by generations of business scholars. What is the corporation and what is it becoming? How do we define its form and purpose and how are these changing? To whom is the corporation responsible, and who should judge the ultimate performance of corporations? By investigating the origins, development, strategies, and theories of corporations, this volume addresses such questions to provide a richer theoretical account of the corporation and its contested future.

There is ample evidence about the negative effects business activity of all types can have on the provision of human rights. Equally, there can be little doubt economic development, usually driven through business activity and trade, is necessary for any state to provide the institutions and infrastructure necessary to secure and provide human rights for their citizens. The United Nations and businesses recognise this tension and are collaborating to effect change in business behaviours through voluntary initiatives such as the Global Compact and John Ruggie's Guiding Principles. Yet voluntary approaches are evidently failing to prevent human rights violations and there are few alternatives in law for affected communities to seek justice. This book seeks to robustly challenge the current status quo of business approaches to human rights in order to develop meaningful alternatives in an attempt to breech the gap between the realities of business and human rights and its discourse. This book was previously published as a special issue of the International Journal of Human Rights.

This popular guide provides an understanding of basic design criteria and calculations, along with current inspection and testing requirements and explains how to meet the requirements of the IET Wiring Regulations. The book explains in clear language those parts of the regulations that most need simplifying. There are common misconceptions regarding bonding, voltages, disconnection times and sizes of earthing conductors. This book clarifies the requirements and outlines the correct procedures to follow. This provides an affordable reference for all electrical contractors, technicians and other workers involved in designing and testing electrical installations. The content covers the requirements for both City & Guilds and EAL courses, and contains sample exam questions and answers. It also makes an ideal revision guide. Fully up to date with the 18th Edition of IET Wiring Regulations. Simplifies the advice found in the Wiring Regulations, explaining what they mean in actual working practice for design and testing. Expert advice from an engineering training consultant, supported with colour diagrams, examples and key data.

This edited collection analyses, from multiple disciplinary perspectives, the issue of corruption in commercial enterprise across different sectors and jurisdictions. Corruption is commonly recognised as a major 'social bad', and is seriously harmful to society, in terms of the functioning and legitimacy of political-economic systems, and the day-to-day lives of individuals. There is nothing novel about bribes in brown envelopes and dubious backroom deals, ostensibly to grease the wheels of business. Corrupt practices like these go to the very heart of illicit transacting in both legal markets - such as kickbacks to facilitate contracts in international commerce - and illegal markets - such as payoffs to public officials to turn a blind eye to cross-border smuggling. Aside from the apparent pervasiveness and longevity of corruption in commercial enterprise, there is now renewed policy and operational attention on the phenomenon, prompting and meriting deeper analysis. Corruption in commercial enterprise, encompassing behaviours often associated with corporate and white-collar crime, and corruption in criminal commercial enterprise, where we see corruption central to organised crime activities, are major public policy issues. This collection gives us insight into their nature, organisation and governance, and how to respond most appropriately and effectively.

Ein Buch fur Steuerberater und Wirtschaftsprufer."

de ertragen haben. Besonderer Dank gebfihrt femer den kommunalen Spit- zenverbanden, die auch diese Auflage wiederum mit Rat und Tat, vor aHem durch Vermittlung geeigneter Autoren, unterstiitzt haben. Nicht weniger Dank verdient die Fritz-Thyssen-Stiftung in Koln, die durch unkomplizier- te finanzielle Hilfe wesentlich zum Erscheinen des Werkes beigetragen hat. SchlieBlich bin ich meinem fruheren Assistenten Dr. Borchmann sowie mei- nen derzeitigen Mitarbeitem in Tfibingen ffir vorbereitende und redaktio- neHe Arbeit zu groBem Dank verpflichtet. Die deutschen Gemeinden und Kreise sehen sich derzeit, und zwar nicht nur in finanzieller Hinsicht, vor auBerordentliche Probleme gesteHt. Moge dieses Handbuch bei der Losung der Schwierigkeiten eine Hilfe sein! Tfibingen, Juni 1981 Gfinter Piittner Vorwort zu Band 5 Der vorliegende Band unterrichtet eingehend fiber die kommenden Unter- nehmen in ihrer gesamten Breite. Ffir die Hauptgebiete Versorgung, Ver- kehr und Sparkassenwesen haben sich dankenswerterweise ftihrende Ver- treter der einschHigigen Fachverbande bereit gefunden, fiber die in der Praxis relevanten Fragen zu berichten.

What is the purpose of the company and its role in society? From their origin in medieval times to their modern incarnation as powerful transnational bodies, companies remain an important part of business and society at large. Drawing from a variety of perspectives, this book adopts a normative approach to understanding the modern company and provides insights into how companies should be conceptualized. It considers key topics such as the development of corporate theory, the rights and obligations of the company, and the means and ends of corporate governance. Written by leading experts of different jurisdictions, this book provides important international viewpoints on some of the most pressing corporate governance questions.

Climate change. Telematic surveillance. The gig economy. Transgender rights at work. Food security. Native advertising. Now you can take a closer look at the hot topics impacting business law and ethics today as you examine real applications in the thought-provoking LAW AND ETHICS IN THE BUSINESS ENVIRONMENT, 9E. This edition dives into current controversies and makes classroom discussion with your instructor and peers come alive. Content prompts you to carefully consider recent, important court cases, while readings challenge you to think critically about contemporary legal and ethical dilemmas. Interactive assignments, such as role play, mock trials, and negotiation exercises, sharpen your ability to tackle tough problems and communicate effectively.

[a oeRulings in Ecclesiastical Matters Since 1946a ]The collection of rulings publishes the administration of justice by governmental courts in the Federal Republic of Germany pertaining to the relationship of church and state, and also regarding further problems which are characterized by the relevance of religious concerns.

The collection of rulings publishes the administration of justice by governmental courts in the Federal Republic of Germany pertaining to the relationship of church and state, and also regarding further problems which are characterized by the relevance of religious concerns.

The book surveys the enforcement of EU law through the lens of damages claims for violations of EU public procurement rules. The first part clarifies the requirements on damages claims under both public procurement and general EU law, notably the public procurement remedies directives and doctrines such as procedural autonomy, effective judicial protection and Member State liability. The second part focuses on comparative law, covering England, France, Germany and the Netherlands, and provides an overview of national regulation and case law of damages litigation in the area of public procurement. A third part discusses the constitutive and quantification criteria of the damages remedy from a comparative and EU law perspective. It explores the lost chance, which functionally emerges as a compromise capable of mitigating the typically problematic nature of causation and uncertainty in public procurement constellations. The book concludes with a proposal for legislative intervention regarding damages in public procurement.

Business firms are ubiquitous in modern society, but an appreciation of how they are formed and for what purposes requires an understanding of their legal foundations. This book provides a scholarly and yet accessible introduction to the legal framework of modern business enterprises. It explains the legal ideas that allow for the recognition of firms as organizational "persons" having social rights and responsibilities. Other foundational ideas include an overview of how the laws of agency, contracts, and property fit together to compose the organized "persons" known as business firms. The institutional legal theory of the firm developed embraces both a "bottom-up" perspective of business participants and a "top-down" rule-setting perspective of government. Other chapters in the book discuss the features of limited liability and the boundaries of firms. A typology of different kinds of firms is presented ranging from entrepreneurial one-person start-ups to complex corporations, as well as new forms of hybrid social enterprises. Practical applications include contribution to the debates surrounding corporate executive compensation and political free-speech rights of corporations.

Understand Regulation A+ and other alternative funding methods Regulation A+ and Other Alternatives to a Traditional IPO delves into the details of the new SEC rules under the JOBS Act of 2012 to examine the benefits and pitfalls for entrepreneurs and investors. Written by the 'Godfather of Reg A+, ' this book breaks down the complex details of Regulation A+ and other alternative funding methods to help small businesses determine how best to go public and raise capital. A traditional IPO comes with barriers that can be insurmountable for a small company seeking to enter the public markets; thus far, reverse mergers have provided a challenging 'back door' to the market, but Regulation A+ re-opens the front door to allow small cap companies to raise capital while keeping offering and compliance costs manageable in a way not possible with a traditional IPO. More complex than simple crowdfunding, yet just as accessible by all investors, Regulation A+ is a step up for entrepreneurs at any stage wanting to go public where Wall Street meets Main Street. Straightforward explanations, smart strategy, and illustrative examples make this book an invaluable guide for those seeking to truly understand the nuances of Regulation A+ in order to work more effectively within its bounds. Understand how Regulation A+ differs from a traditional IPO and the early experience with this exciting new approach Examine the JOBS Act and the SEC's rules under Title IV Explore the past, present, and future of reverse mergers, special purpose acquisition companies (SPACs) and self-filings Discover new alternatives including new rules under Rule 504 and Regulation S The new rules provide a faster, more streamlined, more cost-effective route to up to $50 million in capital, and offer companies more flexibility than ever. Every entrepreneur needs to know all available funding options, and Regulation A+ and Other Alternatives to a Traditional IPO provides essential guidance from the expert in the field.

"Humanization and the Law" combines two current and complementary trends in the business-to-business (B2B) market of the legal industry: digitalization and humanization. On the one hand, digital transformation in corporate legal departments and law firms continues to advance. Contract management, e-discovery, due diligence, legal operations, and forensic data analysis are just a few examples of task areas where the use of intelligent software solutions minimizes legal risks and increases compliance, enables efficiency gains and cost reductions through automation, and allows faster and more agile responses to changing market demands and client expectations. On the other hand, the increasing number of failed digitalization projects shows that technology alone is not enough to successfully transform legal departments and law firms. Software solutions must be integrated into existing work processes, be easy to use, and provide real benefits in order to be accepted by employees. People and their ability to make decisions and lead others remain the focus in an increasingly digitalized legal industry. More than 20 authors provide insights into why human aspects matter for business, what organizations can do to increase the mental well-being and motivation of their employees, and how to prevail in the upcoming war for talent in the legal industry. "The legal industry has been largely dismissive of "soft skills" and "humanizing law." One of the paradoxes of our time is that the ascendency of automation, artificial intelligence, blockchain, Big Data, and other technological platforms has elevated, not diminished, the importance of humanity. It is not only what distinguishes us from machines but it also enables us to apply our humanity to machines. The legal function will play an important role in this process but must first take a hard look at itself." (Mark A. Cohen, in "Foreword")

Business firms are ubiquitous in modern society, but an appreciation of how they are formed and for what purposes requires an understanding of their legal foundations. Intended for general readers, as well as students and policy markets, Business Persons provides a scholarly and yet accessible introduction to the legal framework of modern business enterprises.
It explains the legal ideas that allow for the recognition of firms as organizational "persons" having social rights and responsibilities. Other foundational ideas include an overview of how the laws of agency, contracts, and property fit together to compose the organized "persons" known as business firms. The institutional legal theory of the firm developed embraces both a "bottom-up" perspective of business participants and a "top-down" rule-setting perspective of government.
Other chapters in the book discuss the features of limited liability and the boundaries of firms. A typology of different kinds of firms is presented ranging from entrepreneurial one-person start-ups to complex corporations, as well as new forms of hybrid social enterprises. Practical applications include contribution to the debates surrounding corporate executive compensation and political free-speech rights of corporations.

The Committee on the Financial Aspects of Corporate Governance, better known as the Cadbury Committee, was set up in May 1991 to address the concerns increasingly voiced at that time about how UK companies dealt with financial reporting and accountability and the wider implications of this. The Committee was sponsored by the London Stock Exchange, the Financial Reporting Council, and the accountancy profession, and published its final report and recommendations in December 1992. Central to these was a Code of Best Practice and the requirement for companies to comply or to explain to their shareholders why they had not done so. The recommendations and the Code provided the foundation for the current system of corporate governance in the UK and have proved very influential in corporate governance developments throughout the world. While academics and practitioners have explored and discussed the developments in corporate governance since 1992, little attention has been paid to the processes of code and policy development. This book explores the origins of the Committee, provides rich insights in to the way in which it worked, and documents the reaction to the publication of the Committee's report. The issues which the Committee addressed are still of great concern: the complex relationships through which corporations are held to account have profound effects on all our lives. The Committee provided a framework for thinking about these issues and established a process through which such thinking could be articulated and continue to evolve. This book represents a major contribution to the history of the development of UK corporate governance in the late twentieth century: the why, how, what, and when of governance development.

This cohesive collection brings together David J. Teece's most important work on the nexus of innovation and competition policy. He was one of the first to flag the importance of innovation issues to competition policy 25 years ago. He has also pioneered the application of economic and organizational principles to issues in the management of innovation. Throughout these essays, Professor Teece shows how technological advances, the advent of the Internet and other recent shifts in the global business landscape have placed businesses in a radically altered situation from even just a few decades ago. He clearly elucidates the need for both businesses and policymakers to adapt to this rapidly evolving landscape by embracing and fostering next-generation competition policies. Topics discussed include antitrust policy, technology strategies, competition policy, market power and intellectual property issues. Students and professors of business and management, innovation studies, intellectual property and competition lawyers will find this volume a critical asset to their work. Policymakers and regulators will also benefit immensely from this lucid and comprehensive collection.