Ökonomi & Finanzen

In this book, the author will discuss ethics and integrity in science as the core of research, thus also preparing the future generation around education and its working environment. As we are all aware, the essence of science is the pursuit, generation and transmission of knowledge and ethical standards so as to empower our generation. Thus, the practical requirements of these activities define an intrinsically moral social contract between students, professional agencies, private organizations, non-governmental organizations, government, academics and researchers, in which honesty, objectivity and mutual trust are the standards of integrity and professional honor. There is no one in this multicultural world who does not depend on others to conduct research. As scientists, we all depend on the validity of previous work, whether as a foundation for new questions or as a conceptual framework within which new explanations are tested.

La metodología de la investigación es un aspecto fundamental de cualquier indagación científica. Proporciona un enfoque sistemático y estructurado para llevar a cabo la investigación, garantizando que el estudio esté bien planificado, ejecutado y analizado. Siguiendo metodologías de investigación establecidas, los investigadores pueden mejorar la validez, fiabilidad y generalizabilidad de sus conclusiones. La metodología de la investigación consta de varias fases: identificación del problema, revisión de la bibliografía, diseño de la investigación, recogida de datos, análisis de datos e interpretación de los resultados. Cada etapa se planifica y ejecuta cuidadosamente para abordar con eficacia los objetivos de la investigación. Mediante el empleo de métodos y técnicas de investigación adecuados, los investigadores pueden recopilar datos precisos y pertinentes, analizarlos utilizando métodos de análisis estadísticos o cualitativos adecuados y extraer conclusiones significativas. Además, la metodología de la investigación hace hincapié en consideraciones éticas, como la obtención del consentimiento informado, la protección de los derechos y la privacidad de los participantes y la garantía de la realización responsable de la investigación.

Metodologiq issledowaniq - äto fundamental'nyj aspekt lübogo nauchnogo poiska. Ona obespechiwaet sistematicheskij i strukturirowannyj podhod k prowedeniü issledowaniq, garantiruq, chto ono budet horosho splanirowano, wypolneno i proanalizirowano. Sleduq ustanowlennym metodologiqm issledowaniq, uchenye mogut powysit' obosnowannost', nadezhnost' i obobschaemost' swoih wywodow. Metodologiq issledowaniq wklüchaet w sebq razlichnye ätapy, w tom chisle opredelenie problemy, obzor literatury, dizajn issledowaniq, sbor dannyh, analiz dannyh i interpretaciü rezul'tatow. Kazhdyj ätap tschatel'no planiruetsq i wypolnqetsq dlq äffektiwnogo resheniq zadach issledowaniq. Ispol'zuq sootwetstwuüschie metody i metodiki issledowaniq, uchenye mogut sobrat' tochnye i relewantnye dannye, proanalizirowat' ih s pomosch'ü podhodqschih statisticheskih ili kachestwennyh metodow analiza i sdelat' znachimye wywody. Krome togo, w metodologii issledowaniq osoboe wnimanie udelqetsq äticheskim aspektam, takim kak poluchenie informirowannogo soglasiq, zaschita praw i konfidencial'nosti uchastnikow, a takzhe obespechenie otwetstwennogo prowedeniq issledowaniq.

En este libro, el autor abordará la ética y la integridad en la ciencia como núcleo de la investigación, preparando así también a la futura generación en torno a la educación y su entorno de trabajo. Como todos sabemos, la esencia de la ciencia es la búsqueda, generación y transmisión de conocimientos y normas éticas para capacitar a nuestra generación. Así, los requisitos prácticos de estas actividades definen un contrato social intrínsecamente moral entre estudiantes, organismos profesionales, organizaciones privadas, organizaciones no gubernamentales, gobierno, académicos e investigadores, en el que la honestidad, la objetividad y la confianza mutua son las normas de integridad y honor profesional. No hay nadie en este mundo multicultural que no dependa de otros para investigar. Como científicos, todos dependemos de la validez de trabajos anteriores, ya sea como base para nuevas preguntas o como marco conceptual dentro del cual se ponen a prueba nuevas explicaciones.

HPSM is a modern financial contract that comprises shirkah (partnership), ijarah (lease), and sale contracts. In the HPSM contract, ownership of the asset is jointly held by the bank and the client. The client makes regular instalments. During the contract, the client is granted to use the asset as long as he meets specific conditions. Upon the completion of all instalments, the asset becomes the property of the client. This book seeks to shed light on the fundamental concept of HPSM, including the policies, regulations, and subsidiary contracts that play a vital role in its practical application. It provides a thorough exploration of the documentation and accounting procedures, while also addressing potential Shari¿ah-related issues in HPSM, and will be of potential interest to students, researchers, policymakers and practitioners, offering a comprehensive understanding of how HPSM is applied within the Islamic finance industry.

Climate change, COVID-19, Ukraine: it seems that crises are here to stay, which poses major challenges for the financial management of companies. This book addresses these issues, and present concrete approaches to resolving them.Until recently, the past was considered a reliable basis for predicting the future. As this is no longer the case, financial calculation and management models must take uncertainty into account. This affects the entire discipline of financial management, whether it is the valuation of goodwill in accounting, the estimation of capital costs in company valuation, or the strategic controlling of an international group of companies. There are three main challenges to be overcome: first, uncertainty must be integrated into traditional models, then uncertainty must be quantified, and lastly, potential developments must be modelled. This requires not only a deep understanding of the respective field, but also the ability to suitably adapt traditional modelsand techniques. This volume discusses these issues and offers new insights into how financial management will evolve in light of the current developments.

This book presents the econometric foundations and applications of multi-dimensional panels, including modern methods of big data analysis. In light of the big data revolution and the emergence of higher dimensional panel data sets, it provides new results to synthesize existing knowledge on the field. The first, theoretical part of the volume is providing the econometric foundations to deal with these new high-dimensional panel data sets. It not only synthesizes our current knowledge, but mostly, presents new research results. The second empirical part of the book provides insight into the most relevant applications in this area. These chapters are a mixture of surveys and new results, always focusing on the econometric problems and feasible solutions.This second extended and revised edition provides an update of all existent chapters to reflect on new developments in the area as well as several new chapters on topics such as machine learning, nonparametric models,networks, and multi-dimensional panels in health economics. The book serves as a standard reference work, a textbook for graduate students in economics, and a source of background material for professionals conducting empirical studies.

Taking a multidisciplinary and global approach, this edited book examines the dynamic role of plantations as productive, socio-political and ecological forms throughout imperial and post-colonial worlds spanning multiple and broad temporalities. Showcasing an expansive range of case studies across different geographies, the collection sheds light on the heterogeneity of plantations and offers insights into the afterlives, spectres and remnants of systems that have been analysed as schemes of production, extraction and authority. Focusing on the expansion of plantation systems throughout various political-economic and ecological projects, and across the modern (and post-modern) period, allows the authors to move beyond analyses that often deal with individual empires through human-centered lenses. The contributors explore resistance to the mechanisms of extraction and control that plantations and their afterlives demanded, shedding light on their excesses, contradictions, failures and deviations. Offering a comprehensive treatment of global plantations, this book provides valuable reading for researchers with an interest in the socio-political and environmental effects of colonialism and imperialism in their various guises.Chapters 1, 8 and 11 are available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

This volume explores the implications of student mobility on higher education across the Asia Pacific Region. Student Mobility has become a major feature of higher education throughout the world, and most particularly over the past two decades within the Asia Pacific Region. This system of mobility is entering a period of profound predicted change, created by the social and economic transformations being occasioned by the rapid increased uses of artificial intelligence (AI), a process that is being increasingly framed as the ¿Fourth Industrial Revolution¿ or Work 4.0, a process that is widely predicted to evoke fundamental changes in the ways that work is performed and who does it. This volume explores various dimensions of this process, examining various aspects of the process as they are affecting national and regional economies even as the phenomenon produces a wide variety of engagements with the global economy as a whole.

Die Globalisierung und die damit einhergehende Vernetzung der Märkte führt zu einem steigenden Wettbewerbsdruck für Unternehmen. Mit diesem Globalisierungseffekt geht ein Anstieg des juristischen Regelungsbedarfs einher, so dass die Unternehmen vor der Herausforderung stehen, die rechtlichen Blickwinkel sowohl in ihren strategischen als auch in ihren operativen Entscheidungen mit einzubeziehen. Gerade kleine und mittelständische Unternehmen haben strukturell bedingt meist keine eigene Rechtsabteilung oder juristisches Fachpersonal, auf die sie bei der Bearbeitung solcher Themen zurückgreifen können. Somit stehen Sie vor der Wahl, sich stetig rechtlich beraten zu lassen oder tragen das Risiko von Fehlern und möglichen Bußgeldern, was zu einer Verschlechterung der Wirtschaftlichkeit führen kann. Die Unternehmen übertragen damit den steigenden wirtschaftlichen Druck auch auf den juristischen Sektor, der seine Dienstleistungen immer schneller und kostengünstiger anbieten muss. Gerade der juristische Bereich ist durch die Ressource Mensch geprägt, deren Kapazitäten endlich sind. Dr. Cathleen Hesselbarth zeigt, dass Legal-Tech-Anwendungen eine sinnvolle Ergänzung darstellen können, um den Zwiespalt zwischen begrenzten Ressourcen und immer schneller benötigten Informationen zu verringern und schafft gleichzeitig eine fachübergreifende Verbindung zwischen Wirtschaft und Recht.

China's urbanization has stunned the world in the past two decades- but as the authors of this book explain, the growth is only set to continue. The divide between urban and rural citizens in China implicates every aspect of Chinese life, from education to pollution to healthcare. In this book, one of China's most celebrated academic urbanists and a major urban planner collaborate in laying out and analyzing the problems of China's urban-rural divide, experiences of urbanization, and what the future holds. This book is a must read, not only for the accurate summaries of China's developmental experience it includes, but also for the insights it provides into the mentalities of the government officials and private developers who are creating realities on the ground in Chinese cities.

Best-selling author and historian Rainer Zitelmann shows how contrary to popular opinion capitalism is a force for good, enabling prosperity, alleviating poverty and improving people's lives around the world.A companion volume to the author's seminal work, In Defence of Capitalism, this book explores the achievements of capitalism across five continents, and demonstrates its success in providing a true platform for economic growth and development. In the words of the subtitle, capitalism is not the problem, but the solution.With foreword by Arthur B. Laffer and Brian Domitrovic.

Why does the corporate world consider innovation a disruption? How can companies adapt to the massive changes happening in technology and culture? What if the solutions to the problems they face can already be found in the nonprofit and entrepreneurial communities?In the face of emerging technology like AI and postpandemic cultural shifts, companies find themselves amid an existential crisis, focused on the risks instead of the rewards. But what if the answer to these so-called disruptions is Rotation?Like the ancient wisdom that brought forth the wheel, innovative Rotation lends itself to a more frictionless path to human and economic prosperity. In ROTATE: How Five Women Are Rewriting the Story of Business, author Gráinne McNamara takes readers on a journey to discover a philosophy of transformation that is both timeless and infinite.McNamara combines insights from thirty years in corporate finance and technology infrastructure, organic innovation from nonprofit and minority communities, and groundbreaking entrepreneurial ingenuity. McNamara uncovers the skills that can unleash human genius more holistically and inclusively than the current models. You're invited to experience this New Renaissance through the stories of five intrepid women who embody the skills of Rotation:Narrative-Dr. Cheryl Wood Strategy-Katie Nowak Human-Centered Design-Swin Huang Engineering-Zino Haro Building Ecosystems-Torin Darling BrazzleROTATE is an exploration of a generative philosophy that combines individual, communal, and corporate transformation. In the New Renaissance of the modern world, art, science, and the human spirit join together as a prismatic light illuminating the way into the future. Through the power of Rotation, McNamara proposes a bold way for individuals and companies to become generative in both thought and action.It's time to write the history of the future.

The easy way to learn and retain key accounting & bookkeeping skills!Comprehensive training for independent learners and small business ownersProve your skills to employers and get certified! Provides complete prep for the Intuit Certified Bookkeeping Professional examIncludes access to a robust online resource center with multimedia assets that enhance learningEmploys the unrivaled, proven learning techniques that Labyrinth Learning has refined over more than two decadesReal-world exercises, full-scale projects, and multiple practice sets build skills masteryWritten by a teacher and CPAEric A. Weinstein MBA, CPA is a Professor of Business Administration at Suffolk County Community College and author of several in-demand accounting textbooks. Eric has received many awards in his career in education, including the State University of New York Chancellor's Award for Excellence in Teaching. He's also been a practicing CPA in New York for more than 10 years.Backed by decades of experienceFor more than 25 years, Labyrinth Learning has been a leader in preparing classroom students for the workplace. With the Boost Your Skills series, Labyrinth brings all of its experience from the classroom to the living rooms of learners across the globe. Boost Your Skills in Accounting & Bookkeeping is an easy-to-use guide that takes learners step-by-step through the skills they'll need in the workplace.List of topics coveredEvaluating TransactionsThe Accounting Cycle Journal Entries and T-AccountsAdjusting EntriesFinancial Statements and Closing EntriesComputerized Systems, Cash, and PayrollFinancial Statement AnalysisMerchandise Inventory

Welcome to the World of Cryptocurrencies. An asset class that has proven to produce more millionaires than any other asset in human history-and faster! All Time High: The Power of Cryptocurrencies and How to Invest the Right Way is a comprehensive guide to enter this market as a complete beginner and prosper. Cryptocurrencies have the power to radically transform not only our financial lives, but our personal freedom, sovereignty and mindset. With so much geopolitical uncertainty, economic unrest and threats to our lifestyle and personal freedom, we need to be looking for a financial plan B. Cryptocurrencies, powered by blockchain technology, offers a new way for investors to create wealth and a potential early retirement without having to be a trader, have financial knowledge or a prior skill level-in fact, any one, any age has the ability to gain enormous success from this market, and in record time. Sydel Sierra has educated more than 20,000 students and spoken to tens of thousands of investors globally on how to enter this market, achieve financial freedom and retire through cryptocurrencies the safe and right way. She has documented this success blueprint in five easy steps: · Part 1: The Real Opportunity with Crypto· Part 2: Key Crypto Investing Secrets· Part 3: Create Your Portfolio and Make It Work for You· Part 4: Take Profit and Unlock Financial Freedom· Part 5: Elevate Your Mindset, Master Your LifeWithin each part, you'll find the practical tools to turn seemingly impossible aspirations into reality through the power of this asset class.

With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought closer to IAS/IFRS. This book develops a comparative analysis of the most relevant issues in the process of preparing the financial statements after the recent transposition of the aforementioned Directive into the local accounting rules and standards. This book is of interest for several reasons. First, private firms, which are not necessarily small-medium sized companies, are the most prevalent and the engine of growth in all European countries. At the same time, the international academic literature is mainly devoted to listed companies, due to the limited availability of data for private companies and the idea that accounting information is less relevant for this kind of companies. In addition, the analysis contained in the book is the result of the work of more than 30 European researchers, who contributed to both a vertical analysis of eight countries (Germany, Spain, Italy, France, the Netherlands, the United Kingdom, Sweden, and Denmark) and a horizontal analysis of the most relevant cross-cutting issues (fundamental principles, financial statement formats, impairment losses, capital reserves and profit distribution, income taxes, and non-financial reporting). More specifically, the book aims to examine, from a comparative perspective, the methods of application of the Directive in Europe, in parallel with the evolutionary processes of national GAAPs, in order to verify the impact of both legal regulations and professional rules on the quality and comparability of accounting information, as well as the degree of convergence towards the IAS/IFRS model.