Virksomhedsøkonomi

This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the datäs life cycle, comprises ¿the digital barter¿ and other collection of data. Step two, taking place during the processing and analytics phasesof the datäs life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the datäs life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the datäs life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!

This book introduces a state-of-art approach in evaluating portfolio management and risk based on artificial intelligence and alternative data. The book covers a textual analysis of news and social media, information extraction from GPS and IoTs data, and risk predictions based on small transaction data, etc. The book summarizes and introduces the advancement in each area and highlights the machine learning and deep learning techniques utilized to achieve the goals. As a complement, it also illustrates examples on how to leverage the python package to visualize and analyze the alternative datasets, and will be of interest to academics, researchers, and students of risk evaluation, risk management, data, AI, and financial innovation.

Compliance has long been identified by scholars of white-collar crime as a key strategic control device in the regulation of corporations and complex organisations. Nevertheless, this essential process has been largely ignored within criminology as a specific subject for close scrutiny - Corporate Compliance: Crime, Convenience and Control seeks to address this anomaly. This initiating book applies the theory of convenience to provide criminological insight into the enduring self-regulatory phenomenon of corporate compliance. Convenience theory suggests that compliance is challenged when the corporation has a strong financial motive for illegitimate profits, ample organisational opportunities to commit and conceal wrongdoing, and executive willingness for deviant behaviour. Focusing on white-collar deviance and crime within corporations, the book argues that lack of compliance is recurrently a matter of deviant behaviour by senior executives within organisations who abuse their privileged positions to commission, commit and conceal financial crime. 

This book provides an end-to-end view of revenue management in the hospitality industry.  The book highlights the origins of hotel reservations systems and revenue management, challenges unique to hotels, revenue management models, new generation retailing, and personalization and steps required to remain competitive in the marketplace. This book is intended for practitioners to understand the basics and have a comprehensive view of the impacts of revenue management on product distribution, reservations, inventory control, including the latest advances in the field of attribute-based room pricing and inventory control.There are several aspects of revenue management that are not covered in books and journal articles such as hotel pricing, hotel fully allocated costs, content parity, impact of Online Travel Agencies on hotels, competitive revenue management and attribute-based room pricing and inventory control which represents the last frontier in hotel revenue management with intelligent retailing. Leveraging emerging technologies, such as Artificial Intelligence and Blockchain and the future state of revenue management, are also addressed.

"I've never met more groovy, inspiring and connected accountants in my life. Watch out for Inspire." - Phillip De Bella Are there questions about your tax that are confusing or go unresolved?Have you got plans to grow your business and want to make sure you've got the right tax and asset protection strategy in place? Written by Ben Walker, It's All Sorted will show you the 9 steps on how to master your tax and achieve peace of mind. In the pages of this book, you will learn: How to get your tax rhythms in sync by working with a proactive accountantStructures and the strategy you need to understand to grow your business through the various stagesThe key strategies of how Inspire has saved literally tens of millions of dollars in tax for our clients This book will give you the clarity and understanding you need to run your business with a tax that gives you peace of mind.

Dieses Buch bringt Ihnen die Robotic Process Automation in der Finanzwirtschaft näherIn der Finanzbranche ist das Thema Prozessautomatisierung seit Jahren nicht mehr wegzudenken. Doch wie setzt man solche Veränderungen im Rahmen des Changemanagements erfolgreich und effizient um? Das Buch ¿Robotic Process Automation in der Finanzwirtschaft¿ zeigt es Ihnen. Im Fokus steht der recht junge RPA-Ansatz aus der Intelligent Automation. Dabei imitieren Roboter das menschliche Handeln. Die Eingabe von Befehlen erfolgt direkt über die Oberfläche. So gehören tiefgreifende Softwareveränderungen der Vergangenheit an. Im Zuge dessen klärt dieses Buch u. a. folgende Fragen bezüglich der Robotic Process Automation in der Finanzwirtschaft:¿ Was ist RPA überhaupt?¿ Welche Vorteile bringt diese Technologie mit sich?¿ Welche Erfolgsfaktoren tragen zu einer optimalen RPA-Implementierung bei?¿ Wie sieht ein mögliches RPA-Kompetenzcenter aus?¿ Welche Anwendungsbereiche für RPA gibt es?Eine Leseempfehlung für ein breites ZielpublikumDaneben beschäftigen sich die Autoren nicht nur mit dem Ist-Zustand der Robotic Process Automation. Zudem erhalten Sie einen Ausblick auf die zukünftige Entwicklung dieser Software-Lösung. Durch den hohen Praxisbezug ist das Buch speziell für folgende Zielgruppen eine lesenswerte Empfehlung:¿ Verantwortliche für die Implementierung von Prozessen oder Technologien im IT-Bereich¿ RPA-Anwender und Personen, die sich dafür interessieren¿ Erfahrene Experten und Praktiker, die branchenübergreifend mit RPA vertraut sind

This book outlines the origins of Danish Capitalism and prosperity, from a poor and devastated minor state in the 19th century to a consolidated universal mixed economy welfare state at the end of the 20th century. The book argues that firm-based innovation drove Danish prosperity and redistributive capacity. It is a comprehensive but manageable examination of the institutions and choices that shaped a highly innovative and wealthy nation. The book relies on history and economic theory, presents commonly accepted narratives and theories, and contributes new explanations. Therefore, the book also traces both antecedents and the current state of 20th-century capitalism in Denmark and particular outcomes and critical institutions such as firm age, the labor market, and pension schemes. The book will be of interest to academics in business history and economic policy, as well as policymakers and all those interested in mixed economy studies.

Immer mehr Investoren haben ESG-Kriterien in ihre Investitionskriterien integriert und immer mehr Banken ergänzen ihre Vergaberichtlinien für Kredite um ESG-Aspekte. Mit einer gelebten ESG-Strategie und ESG-Kommunikation werden Unternehmen für Investoren und Banken folgerichtig attraktiver.Dieses Buch soll Unternehmern und Managern zeigen, wie sie zu einer überzeugenden ESG-Strategie kommen und wie sie diese professionell kommunizieren.

This research presents a rigorous investigation of US companies' financial resilience within the S&P 500 index from the year 2000 onward. The book focuses on the process of a company's bounce back to pre-crisis levels after a disturbance, exploring resilience measured through recovery duration and various financial performance indicators. The study analyzes three significant crises faced by the US during this period - the dotcom crisis, the global financial crisis, and the pandemic crisis. Through applied cox hazard regression and panel regression, the book reveals valuable empirical insights on factors impacting corporate financial resilience, sector-specific crisis effects, and essential considerations when interpreting the results. Investors, corporations, and researchers alike will find this data-driven resource a paramount asset in navigating the complexities of financial markets and fortifying corporate financial resilience for a prosperous future.

This book looks at the analogic application of standard corporate valuation approaches to trendy digital tokens, expressed by cryptocurrencies, and validated through blockchain systems. Whereas traditional firm appraisal follows institutional guidelines and best practices, frontier research still must define the boundaries of these trendy issues, linking a strong theoretical background to practical advances that still need fine-tuning. This book, written by an academic and a senior consultant, combines theoretical rigor with practical insights, providing an innovative framework for evaluators, managers, and practitioners, and academics of corporate valuation and financial technology.

This book examines the emerging trends in vanishing borders of urban local government finance due to uncertain local tax and expenditure regimes. It analyzes the global developments with illustrations from state budgetary operations of the Indian federation. This trend has gained momentum due to concentration of population in cities and big towns as a consequence of globalization, leading to enhanced environmental vulnerability due to climate change. Expanding expenditure needs have not been corresponded by revenue regimes and transfers. Moreover, involving corporate sector in local area preference initiatives through mandatory corporate social responsibility (CSR) is an interesting development. It is expected to work as a local fiscal additionality to supplement locally provided civic and infrastructure services. This additionality may also evolve into public private partnerships at the local level. Such development however has the potential of displacing local government operations.The focus of the book hinges around critically examining setbacks to fiscal decentralization and challenges in improving the status of urban local finances to enhance fiscal autonomy of these governments, particularly in Indian scenario. The book also explores the possibility of an expanded role of local fiscal policy in the context of globalization and climate change, besides addressing the conventional responsibilities with respect to quality of civic services.

In the ever-evolving financial world, keeping abreast of the latest trends, technologies, and strategies is paramount. Andreas Svoboda's "Wealth Wisdoms" artfully presents a comprehensive dive into modern financial practices, ensuring readers are equipped for today's complex economic landscape.From understanding the meteoric rise of FinTech to grasping the intricacies of the new investment landscape, this guide lays it all out. Svoboda delves deep, offering insights into the psychology behind money and the emotions steering our financial decisions. He sheds light on the significance of financial literacy, exploring current financial instruments such as derivatives, ETFs, and the ever-evolving world of algorithmic trading.Key highlights from this master guide include: The transformative impact of technology on finance and its democratizing power.A lucid comparison between traditional and modern-day investment options.Unpacking the complexities of the financial world for the average investor.A deep dive into our emotional relationship with money and managing these emotions.Strategies to diversify income in the current age, including insights into modern real estate trends.The undeniable importance of continuous learning in finance and how to stay updated.Inspiring real-life success stories showcasing modern financial strategies in action."Wealth Wisdoms" is more than just a guide-it's a financial compass for the modern world. With a balance of theory, practical insights, and real-life examples, Svoboda makes financial wisdom accessible to all.Note: This eBook is for informational purposes only. While great care has been taken to provide accurate insights, readers are encouraged to consult with financial experts before making significant decisions.

The use of cloud applications is becoming increasingly popular due to their scalability and cost advantages. However, companies need help in adopting cloud applications due to their internal policies and compliance requirements. Trust and security are crucial factors that influence the adoption of cloud applications. This book proposes a cloud architecture that addresses this challenge by shifting the trust for compliance-driven configurations of cloud applications from the cloud application provider to the blockchain. The architecture was developed using design science research and evaluated using mixed-method semi-structured guided interviews. The results show that the proposed architecture can significantly reduce adoption risk due to compliance-driven cloud application configurations, shifting trust from the cloud provider to the blockchain. This book presents an innovative approach to address the challenge of adopting cloud applications, and enhancing trust and security for businesses.

Navigating the Future: Investor Attitudes Toward Equity DerivativesFinancial instruments known as equity derivatives get their value from an underlying equity security, like a stock or index. They can be used for a number of things, including as gaining exposure to a particular equity or basket of equities, speculating on price swings, and hedging against risk.This piece looks at how investors currently feel about equities derivatives and what factors will likely influence how they are used in the future. It makes the case that while equity derivatives will always be a significant part of investor portfolios, their particular applications will change as investor preferences and market conditions change.The first section of the article gives a summary of the various kinds of equity derivatives and their salient characteristics. The advantages and disadvantages of employing stock derivatives are then covered, emphasizing how crucial it is to comprehend these risks before making an investment.The paper then looks at how investors now feel about equity derivatives. To give a thorough picture of investor sentiment, it consults a range of sources, such as market data, interviews, and polls.The final section of the paper discusses the variables that will probably influence how equity derivatives are used in the future. It makes the case that the emergence of new technology, the expansion of emerging economies, and the growing sophistication of investors will all contribute to the future expansion of the equity derivatives market.All things considered, the essay offers investors a useful resource for finding out more about stock derivatives and how they can affect future investment portfolios.

This book provides an overview of the evolution of investment and risk, together with a synthesis of research on these developments. It explores how exposures can be modified by measuring and managing them and introduces readers to the latest strategies and trends in investment. Broad in scope, the book covers the most important aspects of investment risk management, including the time value of money, financial markets, equity markets, bond markets, and portfolio theory. Accordingly, it offers a valuable asset for advanced undergraduate and graduate finance students, investors and academics alike.

In an era where ethical considerations are at the forefront of investment decisions, "Ethical Valuation: Navigating the Future of Startup Investments" serves as your essential guide to the evolving landscape of startup valuation. This comprehensive book explores the ethical dimensions of valuing startups and sheds light on the critical factors that shape the valuation process.Dive into the ethical considerations that are reshaping the startup ecosystem. From sustainability and responsible tech development to fair labor practices and data privacy, discover how ethical values are becoming integral to determining the worth of emerging ventures. Gain insights into the impact of environmental, social, and governance (ESG) metrics on valuation, and learn how impact investing is driving the future of ethical startup investments.Explore case studies, industry-specific trends, and expert perspectives on valuation in a globalized and interconnected world. Understand the ethical challenges and opportunities that startups and investors face, and learn how to navigate the ethical complexities of cross-border investments.As ethical investing gains momentum, "Ethical Valuation" equips entrepreneurs, investors, and valuation professionals with the knowledge and tools needed to make ethically informed investment decisions. Whether you're a startup founder seeking ethical capital or an investor looking to align your values with your investments, this book is your compass in the ethical valuation landscape.

Is there a man more lost than the one forced to walk the cobbled path of conformity?Ever been a virgin? A beginner? A trainee? Untrained, unproven, unsure ... Pushed off the cliff with no visible harnesses, yet you are not fallen. Thrown into the deep end with no life vests, yet you are not sunk. Are you someone who has made it across, now wondering how you managed to? Are you one lost in an abyss, wondering what next? Or, one about to be pushed off? If yes, read on ...The domino that someone had set into motion has been falling, pushing him from one chequered box into another.Is it only for me? Is it the same for others too? Is it all by design or by default? Or is it that even the defaults are by a grand design? Mehraz wondered.Mehraz. A dazed management trainee pushed into the frenzy of insurance sales when he was certain that sales was the one thing he never wanted to do. Oddly, he never knew what was that one thing he wanted to do either. At times, even as managers or VPs, we can still be that dazed management trainee. At times, even in real life, we can be a Mehraz, deep within. Unsure what we should be doing while we live out choices of unknown others.This is Mehraz's story. Angelo's and Shibu's. Of their friends and their worlds.At times, yours too ...

Dieses essential gibt einen Überblick über die Grundlagen und wesentlichen Besonderheiten der sich im Umbruch befindlichen Umsatzbesteuerung der öffentlichen Hand. Es richtet sich an alle juristischen Personen des öffentlichen Rechts, zeigt den sich aus der Novellierung des § 2b UStG ergebenden Handlungsbedarf auf und dient als praxisnahe Einstiegshilfe in die komplexe Materie. Diverse Praxishilfen in Form von Prüfungsschemata, Grafiken und Merksätze unterstützen dabei, umsatzsteuerrelevante Sachverhalte zu erkennen und erforderliche Maßnahmen in die Wege zu leiten.

In today's interconnected world, fraud and corruption threaten the integrity of global financial systems, making illicit and illegitimate finance a pressing concern across industries. Editor Abdul Rafay, an esteemed academic scholar in financial crimes, corporate finance, and financial technology, offers the definitive solution to the Theory and Practice of Illegitimate Finance . This premier reference work comprehensively explores all facets of illicit finance, providing invaluable insights and real-world case studies on financial crimes, money laundering, tax evasion, and fraudulent practices. Through meticulous research and analysis, the book equips business owners, policymakers, researchers, and industry professionals with strategies to combat and prevent illicit finance from infiltrating financial institutions and businesses. As an indispensable resource for academicians and students, Theory and Practice of Illegitimate Finance empowers readers to tackle the complexities of illicit finance. Abdul Rafay's unparalleled expertise, evident from his successful editing of previous books and numerous research papers, enhances the book's credibility. By embracing the transformative journey offered by the book's insights, readers from all walks of life can contribute to a more transparent and accountable financial world, ensuring the integrity of global finance systems and paving the way for a brighter and more secure future.

About the BookAs an entrepreneur or business leader, are you feeling anxious about: How to grow your business further? How to be more profitable? What actions need to be taken for better financial performance?Worry no more! Where's the Moolah? will help you grow your profits and manage your cash flow better. It tells you how to pivot for high financial performance, and how the different functions of a business can contribute to overall financial growth. You will find takeaways in the form of tools to capitalize on various aspects of the business for enhancing financial growth, maximizing efficiencies, dos and don'ts, and scorecards.About the AuthorSangeeta Shankaran Sumesh is a chief financial officer turned business and leadership coach. She works with corporate leadership teams on maximising potential, performance and profits. She enables high performance and enhances financial growth for businesses. Her purpose is to serve leaders, teams and entrepreneurs, to shine and succeed. She has rich corporate experience of twenty-five years with multinationals.An independent director on corporate boards and a TEDx speaker, Sangeeta is a chartered accountant and a management accountant. She has completed her executive education from Harvard Business School. She is a credentialed coach, professional speaker and the author of the bestsellers What the Finance and Get High.

About the BookFINANCIAL PLANNING MEETS DIVINE INTERVENTION TO GUIDE YOU TOWARDS A HOLISTIC LIFESTYLE.Everyone works for money, but the smart folk make money work for them.Financial planning meets divine intervention in a book that guides you towards that smarter life. Certified financial planner Suresh Sadagopan breaks down complicated investment and savings plans to illustrate how financial planning can be easy-even exciting. He weaves in the stories of his clients, both entertaining and illuminating, to bring these ideas to life in a compelling narrative.Sadagopan's financial planning is guided by Lord Krishna's precepts, a lens through which financial myths and mistakes become easier to see through. The lord even steps in to help Sadagopan with things like retirement planning, asset allocation and risk management, as he guides his clients Bala, Preeti, Kala and Anshuman through financial and life planning.These stories give way to Sadagopan's investigation of various aspects of financial planning, both monetary and otherwise. In each of these facets, he stresses on how closely finance is linked to other aspects of life, such as children's education or retirement planning. If God Was Your Financial Planner is a compelling argument for channelling a spiritual attitude to arrive at smart financial planning.About the AuthorSuresh Sadagopan is the founder of Ladder7 Financial Advisories, a fee-only financial planning and advisory firm. Ladder7 Financial Advisories is one of the most respected firms in the financial planning and advisory space in India. Suresh is registered as an Investment Adviser (RIA) with the Securities and Exchange Board of India (SEBI).He is an MMS, Certified Financial Planner (CFPCM), Chartered Trust and Estate Planner (CTEPTM) and a Registered Life Planner (RLP).Suresh is passionate about financial planning and has authored several articles and blogs about the same. He also speaks at public forums and appears on TV to educate and coach the public about personal finances, achieving financial freedom and creating wealth.In 2010, Suresh founded The Financial Planners' Guild, India (FPGI), was the founding President for about four years and is the currently the President. He was on the board of directors of Financial Planning Standards Board (FPSB) India-the Certified Financial Planner (CFP) certifying body in India-between 2013 and 2015. He was on the advisory board of the Network FP and FPGI.He is a founding member of the Association of Registered Investment Advisers (ARIA), Suresh has also served as the vice chairman in the past and continues to be on the board.Suresh was listed in the 101 Top Most Influential BFSI Leaders of the World BFSI Congress in 2020 and 2023.

As many of the top Private Equity investors know, software companies can be a great investment. Whether as a platform with add-ons, or as a profitable company that needs help to "nail it and scale it", there are many opportunities for great returns. But that doesn't make it easy. With compressed time schedules, closely watched budgets, legacy software, and massive amounts of complexity, transforming these companies can be a challenge.In DevOps Patterns for Private Equity, Dave Mangot describes patterns that are common in technology organizations from the perspective of the international DevOps movement. By applying core principles, he gives practical advice to mature these organizations and maximize the value of software investments. Using anecdotes, contrasting theory and practice, and focusing on business value, Dave's hard learned lessons give private equity backed technology leaders patterns they can recognize, and approaches they can use, to transform their technology organizations for peak performance and value creation.

The new entrepreneur's guide to financing your start-up. Every successful entrepreneur needs at least two things: a great idea and the funds to bring that idea to life. While headlines and stories of great founders' successes may have you believe raising money is easy, in reality, the grueling nature of pitching investors for capital can be exhausting emotionally and physically and still leave you without needed funds. So what can you do? In The Big Raise, Michael Miller and Alexander Baker take the guesswork out of raising money for your start-up. By breaking down the process into four stages-ideation, preparation, the raise, and after the raise-the authors lead you through the venture capital landscape, demystifying it with the knowledge that comes from their vast experience in business, law, and the world of finance in both Canada and the United States. Key terms are defined, and attainable concepts are explored, all to help prepare you for investor expectations and avoid some of the common pitfalls that plague many start-ups as they seek funding.You may already have the good idea. Once you have the skills and knowledge to go into the fundraising process with confidence, you are more likely to hear investors say Yes.

There's a problem with innovation inside of big companies. And it's not what you think. Corporations are better managed than ever, but they're less capable of delivering the breakthroughs that change our world for the better. Big companies are too often focused on efficiency instead of resiliency. They're optimized for safety and predictability, for maintenance of the status quo. Their focus on capital efficiency leads them to engage in an illusion of innovation: activity that feels like innovation but leads to value destruction, not progress. This book explains why meaningful innovation naturally emerges from deliberate inefficiency and how large corporations can harness the power of small teams-startups-to drive radical change through systematic experimentation. The Illusion of Innovation explores:What the Federal Witness Protection Program reveals about the power of individualsHow the Amazon river basin relies on random evolution to build resiliencyHow the NBA's shift to the three-point rule demonstrates the importance of thoughtful experimentsHow one-thousand-year-old businesses survive crisesWe need scaled corporations to recover their problem-solving capacity. This means questioning decades of embedded assumptions about why corporations exist and finding ways to run faster, cheaper, and weirder experiments. It's time to build again.