Is a lively and captivating history of the formative years of the American fur trade, the period in which the Rocky Mountain Fur Company, with its corps of trappers and traders, grew to be "the greatest name in the mountains."

A colourful history of advertising. The process of producing goods and services is relatively easy to recognize as socially beneficial. But television ads? Telemarketers? Jingles? Junk mail? It is popular to view these commercial activities as inherently wasteful or manipulative, marginally informative or entertaining, at best. The most vociferous critics marshal economic and sociological data to argue that advertising dilutes culture and moral values, encourages conspicuous consumption, defrauds the public, and promotes dangerous products and behaviours. In Selling the Dream, John Hood takes the provocative stand that advertising images and sales pitches are actually part of the goods and services themselves, delivering an essential component of the consumer's experience. As such, they are inextricably linked to the basic tenets of the free-market system, and, in the boldest of terms, Hood argues that commercial communication is morally consistent with the principles of a democratic society, including freedom of choice, competition, and innovation. Tracing the history of advertising from Ancient Roman times to the present, through the first American newspaper ad in 1704, P.T. the modern consumer society, Hood offers a colourful account of advertising in its cultural context. Moreover, he addresses such controversial issues as the promotion of harmful and immoral products (such as tobacco and alcohol), marketing to children, the role of advertising in service industries such as health care and education, and the impact of the Internet and other new media on the conduct of commerce. In the process, he offers a compelling perspective on advertising and its essential role in business, communication, and popular culture. Advertising is a ubiquitous part of our consumer culture. It draws from business, economics, politics, and history to present a colourful picture of advertising in context and argues that advertising is an essential ingredient of competition, innovation, and free-market economic growth. Deals with controversial issues, such as advertising immoral products and advertising to children.

Doktorarbeit / Dissertation aus dem Jahr 1993 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Leopold-Franzens-Universitat Innsbruck (Sozial- und Wirtschaftswissenschaftliche Fakultat), Sprache: Deutsch, Abstract: Inhaltsangabe: Problemstellung: Betrachtet man die im Statistischen Jahrbuch der Bundesrepublik Deutschland in toto publizierten Bilanzen und Erfolgsrechnungen der grossen Kapitalgesellschaften, so ergibt sich fur das Jahr 1989 ein aggregierter Jahresuberschuss von 19.739 Mio. DM bei einer Bilanzsumme von 861.386 Mio. DM. Somit betrug der durchschnittliche Jahresuberschuss der grossen Kapitalgesellschaften bezogen auf die Bilanzsumme 2,29%. Hieraus ergibt sich die Fragestellung, inwieweit durch den Einsatz des jahresabschlusspolitischen Instrumentariums die im Hinblick auf die Realisierung jahresabschlusspolitischer Ziele zentrale Grosse des Jahresuberschusses beeinflusst werden kann. Rechnerisch wurde eine erfolgswirksame Verminderung (Erhohung) der Summe aller Aktiva, bei gleichzeitiger erfolgswirksamer Erhohung (Verminderung) der Summe aller Passiva ohne Eigenkapital] um jeweils 1,14% ausreichen, um den ausgewiesenen Jahresuberschuss auf Null zu reduzieren (zu verdoppeln). Zur Beantwortung der obigen Fragestellung wird im betriebswirtschaftlichen Schrifttum uberwiegend die sachverhaltsabbildende Jahresabschlusspolitik untersucht, wahrend sich die Untersuchung der sachverhaltsgestaltenden Jahresabschlusspolitik oftmals darin erschopft, lediglich auf deren Existenz hinzuweisen, ggf. unter Hinzufugung einiger Beispiele, oder ohne weitere Begrundung die sachverhaltsabbildende Jahresabschlusspolitik in den Mittelpunkt des wissenschaftlichen Interesses zu stellen. Die geringe Beachtung sachverhaltsgestaltender Massnahmen als Mittel der Jahresabschlusspolitik steht in deutlichem Gegensatz zu der Bedeutung, die derartigen Gestaltungen in der betrieblichen Praxis zugemessen wird. Darauf wird im Schrifttum vor allem von Vertretern des Beru

Hailed on the front page of the New York Times Book Review as a "hugely detailed, engagingly written history", this is the first behind-the-scenes account of one of the greatest American success stories of this century. Front page reviews in major publications.

As counsel for Pennzoil's successful effort to recover billions of dollars in damages from Texaco over the acquisition of Getty Oil Company, the Baker & Botts law firm of Houston, Texas, achieved wide public recognition in the 1980s. But among its peers in the legal and corporate worlds, Baker & Botts has for more than a century held a preeminent position, handling the legal affairs of such blue-chip clients as the Southern Pacific Railroad, Houston Lighting & Power Company, Rice University, Texas Commerce Bank, and Tenneco. In this study, Kenneth J. Lipartito and Joseph A. Pratt chronicle the history of Baker & Botts, placing particular emphasis on the firm's role in Houston's economic development.

Founded in 1840, Baker & Botts literally grew up with Houston. The authors chart its evolution from a nineteenth-century regional firm that represented eastern-based corporations moving into Texas to a twentieth-century national firm with clients throughout the world. They honestly discuss the criticisms that Baker & Botts has faced as an advocate of big business. But they also identify the important impact that corporate law firms of this type have on business reorganization and government regulation. As the authors demonstrate in this case study, law firms throughout the twentieth century have helped to shape public policy in these critical areas.

Always prominent in the community, and with prominent connections (former Secretary of State James A. Baker III is the great-grandson of the original Baker), the Baker & Botts law firm belongs in any history of the development of Houston and the Southwest.

This volume is the result of a symposium in which 15 distinguished scholars, business leaders, lawyers, social scientists, philosophers, and theologians considered management and corporations in 1985.

A "highly entertaining history [of] global hustling, cola wars and the marketing savvy that carved a niche for Coke in the American social psyche" (Publishers Weekly). Secret Formula follows the colorful characters who turned a relic from the patent medicine era into a company worth $80 billion. Award-winning reporter Frederick Allen's engaging account begins with Asa Candler, a nineteenth-century pharmacist in Atlanta who secured the rights to the original Coca-Cola formula and then struggled to get the cocaine out of the recipe. After many tweaks, he finally succeeded in turning a backroom belly-wash into a thriving enterprise. In 1919, an aggressive banker named Ernest Woodruff leveraged a high-risk buyout of the Candlers and installed his son at the helm of the company. Robert Woodruff spent the next six decades guiding Coca-Cola with a single-minded determination that turned the soft drink into a part of the landscape and social fabric of America. Written with unprecedented access to Coca-Cola's archives, as well as the inner circle and private papers of Woodruff, Allen's captivating business biography stands as the definitive account of what it took to build America's most iconic company and one of the world's greatest business success stories.

C.F. Tietgen and the Great Northern Telegraph Company made history when they set up telegraph cables in China and Japan in 1870-1871 and thus connected the two countries with the rest of the world through the world-wide communication network. Soon transatlantic submarine cables across the Pacific Ocean and North Atlantic Ocean followed. The book unfolds the history of Tietgen's company through the 19th and 20th century with rivals, revolutions, and civil wars in China and Russia, conflicts and wars in the Pacific Ocean and East Asia, the terror during Stalin's reign, and not least two world wars and the Cold War up until today's globalized and digitalized world. The story moves through government offices and imperial chambers in China, Russia, Japan, and UK, the construction of telegraph lines in Chinese paddy fields, and cable-laying in unknown waters, travels on horseback through the impassable Siberia, and seminal decisions in contemporary boardrooms. After the Second World War, GN Store Nord had to reinvent itself several times. The subsidiary STORNO became one of the world's biggest manufacturers of mobile phones, and the telecommunication company Sonofon was the first to challenge the state monopoly on telephony and network traffic in Denmark. For 150 years there has been numerous crises and downturns of which several have threatened the existence of GN Store Nord. The company recovered every time, and today GN Group - made up of GN Hearing and GN Audio - is a global leader in hearing aid technology and headsets. The book is based on archival research in Denmark, Russia, UK, and China.

A history of one of the most influential American companies of the last century. For decades, IBM shaped the way the world did business. IBM products were in every large organization, and IBM corporate culture established a management style that was imitated by companies around the globe. It was "Big Blue, " an icon. And yet over the years, IBM has gone through both failure and success, surviving flatlining revenue and forced reinvention. The company almost went out of business in the early 1990s, then came back strong with new business strategies and an emphasis on artificial intelligence. In this authoritative, monumental history, James Cortada tells the story of one of the most influential American companies of the last century. Cortada, a historian who worked at IBM for many years, describes IBM's technology breakthroughs, including the development of the punch card (used for automatic tabulation in the 1890 census), the calculation and printing of the first Social Security checks in the 1930s, the introduction of the PC to a mass audience in the 1980s, and the company's shift in focus from hardware to software. He discusses IBM's business culture and its orientation toward employees and customers; its global expansion; regulatory and legal issues, including antitrust litigation; and the track records of its CEOs. The secret to IBM's unequalled longevity in the information technology market, Cortada shows, is its capacity to adapt to changing circumstances and technologies.

China's economic rise and influence has been one of the most significant developments in the global economy of recent times. A driving force behind this expansion has been the private entrepreneurs and companies of China, some of which have literally redefined the economic and business landscape, both inside and outside of China. Born in a small fishing village in 1967 to a poor family, Guo Guangchang's break came when the Chinese government began to encourage business enterprise. He and four university friends set up their own company in 1992 to advise foreign companies that were entering into China. Fosun International eventually became the largest private enterprise in China by expanding into insurance, pharmaceuticals, property, mining, retail and finance. Today, Guo is the Chairman of Fosun International and this book provides a unique, inside examination of Guo and his company's remarkable global expansion.

Founded by Robert M. Savini in 1933, Astor Pictures Corporation distributed hundreds of films in its 32 years of production. The company distributed over 150 first run features in addition to the numerous re-releases for which it became famous. Astor had great success in the fields of horror and western movies and was a pioneer in African-American film productions. While under Savini's management, Astor and its subsidiaries were highly successful, but after his death in 1956 the company was sold, leading to eventual bankruptcy and closure. This volume provides the first in-depth look at Astor Pictures Corporation with thorough coverage of its releases, including diverse titles like La Dolce Vita and Frankenstein's Daughter.

Few video game companies have a history as long and impressive as Sega Enterprises. Long before it took the home video game console market by storm, Sega was already an arcade powerhouse that successfully transferred its experience making coin-operated amusement machines into the video game boom of the late `70s and early `80s. The combined efforts of Sega's American, European, and Japanese branches revolutionized the arcade industry in ways that are still widely felt today. Thanks to their work, Sega has continued to innovate and lead the industry in design and quality for more than 40 years, producing some of the most famous arcade titles in history. Based on interviews with former Western and Japanese developers, as well as hundreds of English and Japanese documents, this book follows the rise of Sega in the video game industry, from its electromechanical machines of the mid-1960s to the acquisition of Gremlin Industries and the rise of its world-famous AM Studios, and finalizing with its merger with Sammy Corporation in 2003. 62 of Sega's most popular and ground-breaking games are explored in detail.

The Anchor Hocking Glass Company, once the world's largest maker of glass tableware, was the base on which Lancaster's society was built. As Glass House unfolds, bankruptcy looms. With access to the company and its leaders, and Lancaster's citizens, Alexander shows how financial engineering took hold in the 1980s, accelerated in the 21st Century, and wrecked the company. We follow CEO Sam Solomon, an African-American leading the nearly all-white town's biggest private employer, as he tries to rescue the company from the New York private equity firm that hired him. Meanwhile, Alexander goes behind the scenes, entwined with the lives of residents as they wrestle with heroin, politics, high-interest lenders, low wage jobs, technology, and the new demands of American life: people like Brian Gossett, the fourth generation to work at Anchor Hocking; and Eric Brown, a local football hero-turned-cop who comes to realise that he can never arrest Lancaster's real problems.

Feeding Johnny is the story of Colm O'Brien's rise from teenaged kitchen porter to manager of Bewley's on Grafton Street to owner of Carambola Kidz, which delivers school lunches to 100,000 children in Ireland every week and employs 70 people. O'Brien aims to help his readers learn from his successes and failures, and start their own businesses. He offers retrospective commentary along the way on what he did wrong, and what he could have done better. O'Brien draws on all of his experiences - good and bad, success and failure - to give readers his most valuable and honest business advice.

At a time when daily print newspapers across the country are failing, the Michigan Daily continues to thrive. Completely operated by students of the University of Michigan, the paper was founded in 1890 and covers national and international news topics from politics to sports to entertainment. With a print circulation of still over 18,000 copies, the Daily has been a vital part of the college experience for countless UM students, none more so than those who staffed the paper as editors, writers, and photographers over the years. Many of these Daily alumni are now award-winning journalists who have worked for the premier news outlets in the world. In the Name of Editorial Freedom, titled after the Daily's longstanding masthead, compiles original essays by some of the best-known Daily alumni about their time at the paper. For example Dan Okrent, first public editor of the New York Times, discusses managing the Daily's explosive editorials page while on assignment at the 1968 Democratic National Convention. Rebecca Blumenstein, Deputy Editor in Chief of the Wall Street Journal,/em>, talks about the intensity of the Daily newsroom and the lasting relationships it forged. Adam Schefter of ESPN recalls his awkward first story that nevertheless set him on the path to become the ultimate NFL insider. The forty essays of this book offer a glimpse, as activist Tom Hayden writes, at the Daily's impressive role covering history-shaping events and how those stories moulded the lives of the students who reported them.

"The world's largest company, Wal-Mart Stores, has revenues higher than the GDP of all but twenty-five of the world's countries. Its employees outnumber the populations of almost a hundred nations. The world's largest asset manager, a secretive New York company called Black Rock, controls assets greater than the national reserves of any country on the planet. A private philanthropy, the Bill and Melinda Gates Foundation, spends as much worldwide on health care as the World Health Organization. "

The rise of private power may be the most important and least understood trend of our time. David Rothkopf provides a fresh, timely look at how we have reached a point where thousands of companies have greater power than all but a handful of states. Beginning with the story of an inquisitive Swedish goat wandering off from his master and inadvertently triggering the birth of the oldest company still in existence, "Power, Inc." follows the rise and fall of kings and empires, the making of great fortunes, and the chaos of bloody revolutions. A fast-paced tale in which champions of liberty are revealed to be paid pamphleteers of moneyed interests and greedy scoundrels trigger changes that lift billions from deprivation, "Power, Inc." traces the bruising jockeying for influence right up to today's financial crises, growing inequality, broken international system, and battles over the proper role of government and markets.

Rothkopf argues that these recent developments, coupled with the rise of powers like China and India, may not lead to the triumph of American capitalism that was celebrated just a few years ago. Instead, he considers an unexpected scenario, a contest among competing capitalisms offering different visions for how the world should work, a global ideological struggle in which European and Asian models may have advantages. An important look at the power struggle that is defining our times, "Power, Inc." also offers critical insights into how to navigate the tumultuous years ahead.

Die Arbeit gibt einen UEberblick uber den Verlauf der Enteignung von "Nazi- und Kriegsverbrechern" im Land Brandenburg nach SMAD-Befehl Nr. 124 vom 30. Oktober 1945 bis zur UEberfuhrung der Vermoegenswerte in Volkseigentum 1949/50. Sie erlautert die gesetzlichen Grundlagen und ihre damaligen Auslegungen sowie die verwaltungsmassigen Ablaufe in den brandenburgischen Behoerden. Beleuchtet werden unter anderem die Bildung, Aufgaben und Arbeitsweise der Kommissionen fur Sequestrierung und Beschlagnahme und des Amtes zum Schutze des Volkseigentums. Die abschliessende Quellenedition gibt einen Einblick in den widerspruchlichen Prozess der Durchsetzung der Enteignungen.

IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. A descriptive analysis presents the accounting and disclosure practice. Based on the identified accounting methods (acquisition method and book value method), an empirical analysis sheds light on determinants that drive the accounting method choice. Moreover, the consequences of the accounting method choices are investigated with respect to the extent to which companies can manage or even manipulate earnings. Findings of this study have important implications for the IASB's research project on BCUCC, users and preparers of financial statements, auditors, and enforcement institutions.

Die Mitbestimmung der Arbeitnehmer im Aufsichtsrat steht national und international in der Diskussion. Die Beitrage dieses Sammelbandes diskutieren das europaische System der Mitbestimmungsverhandlungen und eroertern seine UEbertragbarkeit auf das deutsche Recht als Modell der Mitbestimmungserstreckung auf auslandische Gesellschaften. Weitere Beitrage analysieren die Mitbestimmungserfahrungen auslandischer Rechtsordnungen, die Suche nach geeigneten Mitbestimmungsverfahren fur supranationale Rechtsformen sowie sozialwissenschaftliche Aspekte der oeffentlichen Wahrnehmung von Mitbestimmung.

Lukas Vossen untersucht Zulassigkeit und Grenzen von Investorengesprachen des Aufsichtsratsvorsitzenden im Recht der boersennotierten Aktiengesellschaft. Ausgehend von einer Literaturanalyse und Wurdigung des rechtlichen status quo sind Alleinstellungsmerkmale seiner Arbeit der Zugriff auf empirisch arbeitende Nachbardisziplinen sowie eine eigene qualitativ empirische Interviewstudie mit zahlreichen Rechtsanwalten und Syndizi. Das Ergebnis ist ein rechtspraktischer Belastungstest des aktuellen rechtswissenschaftlichen Streit- und Forschungsstands. Ein besonderes Augenmerk liegt daruber hinaus auf dem Gedanken, zukunftig sogenannte Stewardship-Aktionare im Rahmen der Abwagung des 53a AktG beim Zugang zu Investorengesprachen zu privilegieren.

Spielerleihgeschafte sind mittlerweile im Profisport zu einer echten Alternative zum endgultigen Transfer gereift. Der Autor geht auf die sich bei der Spielerleihe stellenden Rechtsfragen tiefgehend ein. Schwerpunktmassig werden zum einen die verbandsrechtlichen Vorschriften, welche die Spieleruberlassung reglementieren, auf ihre Vereinbarkeit mit hoeherrangigem Recht uberpruft. Dies gilt auch fur die von der FIFA geplanten Beschrankungen von Leihgeschaften. Zum anderen beschaftigt sich der Autor intensiv mit der Thematik, ob die gegenwartige Praxis der Spielerleihe mit dem Arbeitnehmeruberlassungsgesetz (AUEG) vereinbar ist, welcher gerade auch vor dem Hintergrund der jungsten AUEG-Reform ausserste Brisanz zukommt. Schliesslich werden noch entsprechende Alternativmoeglichkeiten vorgestellt.

Steuervermeidungsstrategien globaler Internet-Konzerne sind Gegenstand kontroverser politischer Debatten und stellen Deutschland und die Europaische Union vor beachtliche Herausforderungen. Globale Internet-Konzerne zahlen trotz ihrer hohen Umsatze vergleichsweise geringe Ertragsteuern, weil die geltenden steuer- und abkommensrechtlichen Vorgaben nicht auf grenzuberschreitende digitale Geschaftsmodelle zugeschnitten sind. Die vorliegende Publikation befasst sich mit den Besteuerungsdefiziten der Digitalen Wirtschaft. Die Autorin setzt sich kritisch mit ausgewahlten Reformvorschlagen auseinander, die durch die OECD, die Kommission und den deutschen Gesetzgeber in der jungeren Vergangenheit entwickelt und diskutiert wurden, darunter insbesondere mit dem Konzept der virtuellen Betriebsstatte.