Finans og regnskab

Data publikacji: 2023. Wydrukowane w czerni i bieli.Makroekonomia - Podstawy to polska adaptacja podr¿cznika Principles of Macroeconomics 3e. Publikacja przeznaczona jest dla trwaj¿cych jeden semestr zaj¿¿ z podstaw makroekonomii. Tre¿¿ dopasowano pod wzgl¿dem zakresu i uk¿adu do praktyki dydaktycznej stosowanej na wi¿kszöci polskich uczelni prowadz¿cych takie zaj¿cia. Ponadto polskie wydanie wzbogacono o liczne adaptacje kulturowe.Ze wzgl¿du na ró¿norodnö¿ terminologii z zakresu makroekonomii obowi¿zuj¿cej na polskich uczelniach, we wspó¿pracy z dydaktykami z 10 uczelni w Polsce wprowadzili¿my synonimy terminów w sekcji Kluczowe poj¿cia na köcu kädego rozdziäu. Zabieg ten sprawia, ¿e podr¿cznik jest uniwersalny i odnajdzie si¿ w nim student kädej uczelni w Polsce. Dla jasnöci przekazu i wygody studentów w obecnym wydaniu nie zostäy uwzgl¿dnione te zagadnienia z Principles of Macroeconomics 3e, które na polskich uczelniach typowo s¿ prowadzone na kursie mikroekonomii.

Der Zinseszinseffekt, das ¿Grundgesetz der Geldvermehrung¿, wird in seiner Wirkung enorm unterschätzt. Vielen Geldanlegern ist nicht bekannt, dass sich damit eine regelmäßige Verdopplung der Ersparnisse erreichen lässt. Auf diese Weise kann man eine solide private Altersvorsorge oder ein Vermögen aufbauen, auch in Zeiten von Inflation und Rezession. Entscheidend ist die Wahl geeigneter Geldanlagen. Längst nicht alles, was Banken und Versicherungen anbieten, ist sicher und ertragreich. Viele Angebote eignen sich nur zum kurzfristigen ¿Geldparken¿, andere sind so hochspekulativ, dass solide denkende Anleger sie meiden sollten. Der Autor weist in diesem Buch den Weg durch den Dschungel der zahlreichen Angebote von Finanzinstituten. Anhand von Beispielen rechnet er nach und vergleicht, welche Produkte empfehlenswert sind; dabei berücksichtigt er auch Steuern und Inflation. Besonders lohnend sind gemanagte Aktienfonds. Holen Sie das Maximum aus Ihrem Geld heraus, indem Sieden Zusammenhang von Zeit, Zinshöhe, Zinzeszins und langfristigem, sicherem Ertrag verstehen und nutzen.

The Significance of Efficient Working Capital ManagementThe efficient management of working capital plays a pivotal role in ensuring the long-term survival or growth of a company and significantly impacts profitability. It is essential to manage working capital efficiently to achieve these objectives.Understanding the Complexity of Working CapitalWorking capital, often regarded as one of the most complex elements of any business organization, represents the difference between current assets and current liabilities. However, merely relying on this numerical difference is insufficient for effective managerial decision-making in the current business landscape. Therefore, it becomes imperative to critically examine the various components of working capital. This scrutiny allows us to assign appropriate importance to each component when determining the overall working capital.Optimizing Working Capital for Enhanced ProfitabilityWorking capital comprises a part of current assets that is financed by long-term liabilities. This implies that current assets are funded by two sources: a portion by current liabilities and the remainder by long-term liabilities. Notably, the cost associated with maintaining current liabilities is considerably lower than that of raising long-term liabilities. Consequently, the disparity in the costs associated with long-term and current liabilities contributes to an increase in the business concern's profitability. Consequently, effective working capital management not only reduces the overall cost of capital but also enhances profitability.The Nexus Between Working Capital and ProfitabilityProfitability serves as the primary objective of any business organization. Without profitability, the long-term survival of an organization is in question. Profit is defined as the difference between total revenue and total expenses, with sales representing the primary revenue component and the cost of production being a major expense. While working capital theoretically aims to ensure the smooth day-to-day operations of an organization, it is essential to recognize that all financial activities related to production and sales are equally vital as they constitute day-to-day organizational activities.Distinguishing Fixed Capital and Working CapitalBusiness organizations utilize two types of capital: fixed capital and working capital. Fixed capital refers to investments in assets required for the long-term operation of the business, such as land, machinery, and furniture. In contrast, working capital is necessary for short-term purposes, covering items like debtors, cash, bank balances, and material stocks within a specific financial year. Working capital represents the short-term investment and is measured as the difference between current assets and current liabilities.Managing the Delicate Balance of Current Assets and Current LiabilitiesCurrent assets encompass assets that can be readily converted into cash within the short term, while current liabilities consist of short-term obligations. Managing current assets and current liabilities is more challenging compared to handling fixed assets or fixed capital. Consequently, financial managers must devote greater attention to maintaining the desired levels of current assets and current liabilities.

This volume presents the proceedings of the 4th International Scientific and Practical Conference on Digital Economy and Finances (DEFIN22) at the Saint-Petersburg University of Management Technologies and Economics (UMTE), which took place in March 2022. It includes the newest research on the impact of new digital technologies on the growth and capitalization of companies and the labor market. The volume discusses the problems of situational modeling of economic processes and the creation of "e;digital twins"e; of enterprises. The contributions analyse how big data and artificial intelligence technologies are shaping the financial markets.

This is a significant book that investigates how the French internal resistance and external Free French movement were financed during the Second World War. It brings together the secretive financial aspects of resistance inside France with those under the control of the Free French movement in London. To date, there have been a number of studies that have followed the Gaullist movement, but none have studied how they were funded. This exploration also demonstrates the global scale of the war. It shows how the Free French were not simply a European, Atlantic-based movement, but were, in fact, colonial and operated on a global scale, shedding light on French relations with their colonies in Africa and the Pacific. It underlines the role played by expatriates, those belonging to the French diaspora and third-country nationals, in Allied nations and neutral countries, including Central and South America.Through the combination of digital humanities methods, including social network analysis and GIS (Geographic Information Systems), the Allied funding for de Gaulle¿s movement and the internal resistance will be unveiled, for the first time, in its entirety. The painstaking reconstruction of the financial records of the Free French and their lines of subsidy is a novel approach that sheds new light onto the financial networks between French, British and American officials who made this financing possible. This illuminates the complexity of international relations in a time of war. Using a combination of economic and accounting analysis, as well as primary-sourced historical research, this book distinctively applies sociological methodologies to this long-held question. This book will be of interest to those in economics, economic history, finance, accounting, digital humanities, modern history, international relations, political science and war studies.

"When Michael Lewis first met him, Sam Bankman-Fried was the world's youngest billionaire and crypto's Gatsby. CEOs, celebrities, and leaders of small countries all vied for his time and cash after he catapulted, practically overnight, onto the Forbes billionaire list. Who was this rumpled guy in cargo shorts and limp white socks, whose eyes twitched across Zoom meetings as he played video games on the side? In Going Infinite Lewis sets out to answer this question, taking readers into the mind of Bankman-Fried, whose rise and fall offers an education in high-frequency trading, cryptocurrencies, philanthropy, bankruptcy, and the justice system. Both psychological portrait and financial roller-coaster ride, Going Infinite is Michael Lewis at the top of his game, tracing the mind-bending trajectory of a character who never liked the rules and was allowed to live by his own--until it all came undone"--

This book focuses on digital innovation and sustainability in the Asian region in the context of business and management. Managers and policy makers rely on digital technologies to face the region's sustainability challenges and solve sustainability problems. From business perspective, sustainability is defined as the adoption of business strategies, activities, and operations that meet the needs of the firm and its stakeholder today while protecting, sustaining, and enhancing the human and natural resources that will be needed in the future. Digital innovation refers to the application of digital technologies to existing business problems as well as the development of the firm's strategy, culture, and human resources talent to deal and use digital technologies to solve sustainability issues. There is a consensus among scholars and practitioners that organizations need digital innovation to stay competitive. Businesses that are digital innovators consider new ways to solve old and new sustainability problems facing the Asian region. This book, with its practical examples, gives the reader impulses for new Asian's approaches and encourages the readers to dare to think and act in new ways. This book is the first annual compilation of innovative ideas and valuable managerial solutions produced by the region's managers and decision-makers who think and act creatively, helmed by Tobias Endress and Yuosre F. Badir from the School of Management at the Asian Institute of Technology.

This book empowers individuals with practical knowledge to manage their financial wealth from their first job until retirement and beyond.The first main theme is investments and covers security types, investment strategies, and asset allocations for individual investors. The foundation for this theme is the magical behavior of investment returns across securities and time, and the concept of market efficiency.Next, the author details tax minimization, beginning with an understanding of how taxes deplete investment value. He then illuminates various tax loopholes and strategies that individuals can exploit, including: the use of tax-favored investment accounts, opportunistic trading, picking ETFs over mutual funds, gifting to bypass estate taxes.Lie also covers the many pitfalls in the world of wealth management. Several stem from investors' ignorance or irrational behavior, while others are concocted by financial institutions to fleece individual investors. Either way, the readers learn to avoid them.Other topics also discussed include: What types of insurance should individuals purchase?When should a mortgage be refinanced?And how can individuals avoid costly probate court for the estate?This book is useful for university courses on wealth management and for all individuals who want to secure their financial future. This includes you.

A comprehensive guide to the inheritance tax laws of the United States, with a focus on how they apply to non-resident investors. The author, Hugh Bancroft, provides clear and concise explanations of the complex rules and regulations, along with practical tips and strategies for minimizing your tax liability. This book is an essential resource for any investor or financial planner.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

This practical guide provides clear and concise tables for calculating compound interest, annuities, loans, and other financial instruments. The author, William E Watson, draws on his extensive experience in the financial industry to create a valuable resource for building societies, brokers, and anyone else in need of reliable financial calculations. Whether you're a seasoned pro or just starting out in the world of finance, this book is an essential tool for your library.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Gain a thorough understanding of the banking industry and its conventions with this practical treatise from James William Gilbart. This comprehensive guide provides an account of the London and country banks, including their system of bookkeeping, the terms of business, and customs relating to bills of exchange. A must-read for students and professionals in the banking industry.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Colonial Cambist is an essential reference for anyone interested in the history of currency and economics in North America and the West Indies during the 18th and 19th centuries. With detailed information on the assay and weight of various coins, this book is a valuable resource for numismatists and historians alike.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

This book is an expert guide to the business of brokerage, including its accounting, books, and records. Aimed at professionals in the field, it details the mechanics of brokerage accounts.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

This is a comprehensive guide to the practice of auditing, suitable for students and professionals alike. It covers the principles and techniques of auditing, as well as the legal and ethical considerations that auditors must take into account.This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.