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 Underwriting Manual written by United States. Federal Housing Administration and published by . This book was released on 1936-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Underwriting Manual written by United States. Federal Housing Administration and published by . This book was released on 1936 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Air Transportation Industry written by Rosario Macario and published by Elsevier. This book was released on 2021-11-16 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aviation sector consists of various actors such as airlines, ground handling companies, and others all with conflicting priorities. In order to understand how these actors position themselves in an increasingly competitive market, The Air Transportation Industry: Economic Conflict and Competition analyzes all the market segments in detail, examining such issues as which industrial economic structure drives decisions, the main economic problems, the consequences for negotiations between different actors, impacts on the global aviation market, and much more. This book covers the entire aviation sector including strategies, regulation, resilience, privatization, airport slot management, and more. It examines how economic and strategic struggles underlie the current market structure, both for aviation as a whole and for the constituent actors as carriers, authorities, and handlers. It examines the ways market and nonmarket approaches impact the competitiveness of the air transport industry, offering a complete mapping of the economic actions between actors of the air transport industry. This volume will help readers gain insight into the possible strategic choices and the mutual competitive strength within the future aviation market. - Contains contributions from well-known aviation scholars - Includes numerous cases studies throughout that explore a wide range of topics - Focuses on applied knowledge, with clearly structured chapters examining topics from a global perspective - Addresses the ongoing consequences of COVID-19 on the air transportation industry, examining potential strategic responses in the event of subsequent pandemics

Download or read book Accounting written by Jacqueline Birt and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD Tourism Trends and Policies 2020 written by OECD and published by OECD Publishing. This book was released on 2020-03-04 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2020 edition analyses tourism performance and policy trends across 51 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, inbound and outbound tourism, enterprises and employment, and internal tourism consumption.

Download or read book Business Accounting written by Frank Wood and published by . This book was released on 1997-09 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for South African students on a first course in financial accounting at foundation level, first degree level or the first level of professional accountancy courses, this text provides information on accounting standards extant in Ireland and the relevant provisions of company law.

Download or read book The Politics of Expertise in International Organizations written by Annabelle Littoz-Monnet and published by Taylor & Francis. This book was released on 2017-02-24 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume advances existing research on the production and use of expert knowledge by international bureaucracies. Given the complexity, technicality and apparent apolitical character of the issues dealt with in global governance arenas, ‘evidence-based’ policy-making has imposed itself as the best way to evaluate the risks and consequences of political action in global arenas. In the absence of alternative, democratic modes of legitimation, international organizations have adopted this approach to policy-making. By treating international bureaucracies as strategic actors, this volume address novel questions: why and how do international bureaucrats deploy knowledge in policy-making? Where does the knowledge they use come from, and how can we retrace pathways between the origins of certain ideas and their adoption by international administrations? What kind of evidence do international bureaucrats resort to, and with what implications? Which types of knowledge are seen as authoritative, and why? This volume makes a crucial contribution to our understanding of the way global policy agendas are shaped and propagated. It will be of great interest to scholars, policy-makers and practitioners in the fields of public policy, international relations, global governance and international organizations.

Download or read book Frank Wood s Business Accounting written by Alan Sangster and published by . This book was released on 2021 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Frank Wood's Business Accounting Volume 1, the world's best-selling textbook on book-keeping and accounting, continues to provide an indispensable introduction for students and professionals across the globe.

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 Reform as Routine written by Nils Brunsson and published by Oxford University Press. This book was released on 2009 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Large contemporary organizations seem to be in an almost continual state of change. Whether in public or private organizations, managers are trying to implement new organizational forms, introduce new procedures or systems, or change the attitudes of employees. Such reforms often yield disappointing results, and so new reforms are deemed necessary.In this book, Nils Brunsson considers why reform takes place. He looks at why reforms occur when they do, why they propagate certain ideas to the exclusion of others, and what their consequences are. He emphasizes the role of social institutions, fashions, and hope. He argues that reform represents not only change but also stability, and that a failure to implement reforms is sometimes a solution rather than a problem for organizations.Nils Brunsson has long been one of the most probing analysts of organizational life, often taking unorthodox approaches. He draws on both European and American traditions to develop a distinctive voice and stance of his own. Based on extensive empirical studies in private and public organizations, Brunsson's new book will be of interest to academics and advanced students of organizational change, organizational theory, and public management.

Download or read book OECD Tourism Trends and Policies 2016 written by OECD and published by OECD Publishing. This book was released on 2016-03-09 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tourism Trends and Policies, published biennially, analyses tourism performance and major policy trends, initiatives and reforms across 50 OECD and partner countries, providing up-to-date tourism data and analysis.

Download or read book Book keeping and Accounts written by Frank Wood and published by Pearson UK. This book was released on 2018-01-01 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now going into its 9th edition, the successful textbook Book-keeping and Accounts is a vital guide for students undertaking studies of book-keeping and accounting for the first time. Through its gradual introduction of topics, explanation of technical terminology in a clear, easy to understand way, this text provides an accessible and reliable guide for any student in their undergraduate career. New to this edition: · Fully compliant with International Financial Reporting Standards (IFRS), with current IFRS terminology. · Questions and exercises to test your understanding and help with revision. · Selected chapters amended and re-structured. · Full explanation of HMRC changes in VAT relating to cash discounts. · Illustrations and diagrams to help explain key concepts. · Updated ‘learning objectives’ and ‘chapter summaries’, to reflect developments in the financial environment · Easy to understand to double entry book-keeping using the ‘IN’ and ‘OUT’ approach. With its highly regarded authorship this text is used by lecturers for teaching students undertaking the following qualifications and examinations; Association of Accounting Technicians (AAT), International Association of Book-keepers (IAB), A Level Accounting, Oxford Cambridge and Royal Society of Arts (OCR), and as a general foundation text for personnel employed in the accountancy profession. Accompanying the text is a collection of resources to support both lecturers and students which can be found at www.pearsoned.co.uk/wood - For instructors : Solution’s manual, and Powerpoint slides - For students : Opportunities to practise and additional support with our companion website

Download or read book Tourism Satellite Account Recommended Methodological Framework written by OECD and published by OECD Publishing. This book was released on 2001-06-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a recommended methodological framework for a tourism satellite account for national accounts made by a working group having the participation of the Statistical Office of the European Communities, the Organisation for Economic Cooperation and Development and the World Tourism Organisation.

Download or read book Capacity Building for Sustainable Development written by United Nations Environment Programme and published by United Nations Environment Programme. This book was released on 2002 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report details the broad scope of United Nations Environment Programme activities with regards to capacity building in support of the goals of sound environmental management and sustainable development. Aspects considered include: legal and institutional development; sustainable management of natural resources; integrating economic development and environmental protection; environmental assessment, monitoring and reporting; promoting public awareness and participation in environmental management.

Download or read book Minimum Construction Requirements for New Dwellings New Mexico Pennsylvania written by United States. Federal Housing Administration and published by . This book was released on 1936 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: