Download or read book Taxing Consumption in the Digital Age written by Katharina Artinger and published by Nomos Verlag. This book was released on 2020-10-16 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020

Download or read book OECD Tourism Trends and Policies 2018 written by OECD and published by OECD Publishing. This book was released on 2018-03-08 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2018 edition analyses tourism performance and policy trends across 49 OECD countries and partner economies. It highlights the need for coherent and comprehensive approaches to tourism policy making, and the significance of the tourism economy, with data covering domestic,...

Download or read book A Guide to Forensic Accounting Investigation written by Steven L. Skalak and published by John Wiley & Sons. This book was released on 2015-12-28 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.

Download or read book The Fiscal Year Budget written by United States. Department of Education and published by . This book was released on 1996 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book What a Waste 2 0 written by Silpa Kaza and published by World Bank Publications. This book was released on 2018-12-06 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Solid waste management affects every person in the world. By 2050, the world is expected to increase waste generation by 70 percent, from 2.01 billion tonnes of waste in 2016 to 3.40 billion tonnes of waste annually. Individuals and governments make decisions about consumption and waste management that affect the daily health, productivity, and cleanliness of communities. Poorly managed waste is contaminating the world’s oceans, clogging drains and causing flooding, transmitting diseases, increasing respiratory problems, harming animals that consume waste unknowingly, and affecting economic development. Unmanaged and improperly managed waste from decades of economic growth requires urgent action at all levels of society. What a Waste 2.0: A Global Snapshot of Solid Waste Management to 2050 aggregates extensive solid aste data at the national and urban levels. It estimates and projects waste generation to 2030 and 2050. Beyond the core data metrics from waste generation to disposal, the report provides information on waste management costs, revenues, and tariffs; special wastes; regulations; public communication; administrative and operational models; and the informal sector. Solid waste management accounts for approximately 20 percent of municipal budgets in low-income countries and 10 percent of municipal budgets in middle-income countries, on average. Waste management is often under the jurisdiction of local authorities facing competing priorities and limited resources and capacities in planning, contract management, and operational monitoring. These factors make sustainable waste management a complicated proposition; most low- and middle-income countries, and their respective cities, are struggling to address these challenges. Waste management data are critical to creating policy and planning for local contexts. Understanding how much waste is generated—especially with rapid urbanization and population growth—as well as the types of waste generated helps local governments to select appropriate management methods and plan for future demand. It allows governments to design a system with a suitable number of vehicles, establish efficient routes, set targets for diversion of waste, track progress, and adapt as consumption patterns change. With accurate data, governments can realistically allocate resources, assess relevant technologies, and consider strategic partners for service provision, such as the private sector or nongovernmental organizations. What a Waste 2.0: A Global Snapshot of Solid Waste Management to 2050 provides the most up-to-date information available to empower citizens and governments around the world to effectively address the pressing global crisis of waste. Additional information is available at http://www.worldbank.org/what-a-waste.

Download or read book Five year Budget Projections written by United States. Congressional Budget Office and published by . This book was released on 1977 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book High Income Tax Returns written by United States. Office of Tax Analysis and published by . This book was released on 1975 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Get on the Ground written by Human Rights Watch (Organization) and published by . This book was released on 2019 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report details how policing affects Tulsa, particularly in the segregated and largely impoverished North Tulsa area. Human Rights Watch found that black people are subjected to physical force, including tasers, police dog bites, pepper spray, punches, and kicks, at a rate 2.7 times that of white people. Some neighborhoods with larger populations of black people and poor people experienced police stops more than 10 times the rate of predominantly white and wealthier neighborhoods. Arrests and citations lead to staggering accumulations of court fees, fines, and costs, often for very minor offenses, that trap poor people in a cycle of debt and further arrests for failing to pay."--Publisher website.

Download or read book Financial Management for Decision Makers written by Peter Atrill and published by Pearson Education. This book was released on 2009 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt: Adopting an innovative, open-learning approach to introduce the main principles of financial management in an accessible, non-technical way, this fully updated fifth edition provides a unique focus on the practical application of financial management and its role in decision making.New to this edition: Expanded coverage of key topics such as financing the business Increased coverage of corporate governance issues Even more real-world examples to help illustrate the practical application and importance of the topics discussed Financial statements throughout based on the latest International Accounting Standards Full-colour design, packed with pedagogical features, providing an original learning experience Key features: Written in a unique, ‘open learning' style Clear explanations and minimal technical jargon to aid understanding -no previous knowledge of financial management is assumed Based on a solid foundation of theory, but focusing throughout on its value for decision making Covering all the main areas of financial management in sufficient detail to provide a good grasp of the subject Numerous examples, activities and exercises throughout, allowing the reader to test his/her knowledge at frequent intervalsFully supported by a comprehensive range of student and lecturer learning resources, Financial Management for Decision Makers is ideal for undergraduates from a non-finance/accounting discipline taking an introductory module in financial management, and postgraduate/postexperience students on courses such as the ACCA Diploma in Financial Management, Diploma in Management Studies and MBA programmes. The text is also suitable for finance and accounting students as a foundation for further study.Peter Atrillis a freelance academic and author working with leading institutions in the UK, Europe and SE Asia. He has previously held posts as Head of Business and Management and Head of Accounting and Law at University of Plymouth Business School.

Download or read book Our Common Future written by and published by . This book was released on 1990 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Accounting written by Kenneth Thomas Trotman and published by . This book was released on 2012 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fifth edition of Trotmana s Financial Accounting: An Integrated Approach incorporates comprehensive coverage of new issues in sustainability with a new chapter dedicated to current and emerging issues, while building upon the approachable, user-friendly, Australian-focussed style of previous editions. This new edition continues to provide students with a detailed understanding of the accounting framework in a balanced and engaging approach that provides non-accounting majors with enough details to understand and analyse company financial statements and provides accounting majors with a sound basis for future studies in accounting. Drawing on topical source documents and newspaper articles, Financial Accounting: An Integrated Approach makes accounting interesting and relevant.

Download or read book Intermediate Financial Accounting written by Glenn Arnold and published by . This book was released on 2020 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. This textbook provides a review of introductory accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position; comprehensive income; cash flows and shareholders’ equity; cash and receivables; revenue; inventory; property, plant and equipment; intangible assets; and intercorporate investments. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at [email protected]. It also focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here."--BCcampus website.

Download or read book Where to Stash Your Cash Legally written by Robert E. Bauman and published by . This book was released on 2015 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: "With unfathomable budget deficits and the loss of some of America's largest and most respected corporations, combined with a government that is coming after more and more of your hard-earned cash ... you own it to yourself, as a law abiding citizen, to have an actionable game plan to protect your futures if and when it is needed."--Publisher's description.