BFuP; Betriebswirtschaftliche Forschung und Praxis

Kapitalstrukturentwicklung in Der Frühentwicklungsphase von Existenzgründungen

Typical business startups exhibit high capital funds ratios despite marginal meaning of external participating capital. Relevant forms in former times outside financing are, apart from bank credits, private credits and leasing, which, other than in the early development phase of the enterprises experience, the clearest changes.

Wachstumsannahmen in Der Bewertungspraxis: Eine Empirische Untersuchung Ihrer Implikationen

Growth acceptance determines the bar value evaluation-relevant surplus in external pensions, which, when changed, are accepted regularly after the detailing phase is complete. This contribution examines surplus in pension on the basis a sample of 134 evaluation appraisals, in which growth standards are met.

Kreditfinanzierter Kauf Versus Leasing Bei Mobilien Am Beispiel Eines Gemischtzunutzenden Pkw - Modellentwicklung Und Vorteilhaftigkeitsvergleich Unter Besonderer Berücksichtigung Ertrag- Und Umsatzsteuerlicher Wirkungen

Often, particularly with smaller enterprises, the company-owned car is used not exclusively for operational, but also for private purposes. This mixed use raises additional problem areas compared with a purely operational employment of company vehicles. This situation is analyzed.

Md&Amp;a- Und Ofr-Berichtsregelungen Der U. S.-Amerikanischen Sec

The "Management's Discussion and Analysis of Financial Condition and Results of Operation", (MD&A) is used for US stock exchanges, and is sourced from enterprise financial reporting instruments, providing relevant information for the shareholder. Financial securities regulation reporting requirements pertinant to securities markets and exchanges are examined.

Buchbesprechung

(Hrsg.): E-Health Im Spannungsfeld Zwischen Entwicklung Und Anwendung. Band 1 Der Reihe E-Health &Amp; Healthcare Communications

e-Health im Spannungsfeld zwischen Entwicklung und Anwendung. Band 1 der Reihe e-Health & Healthcare Communications, edited by Karl Jahn, Michael Reiher and Eckhard Nagel, is reviewed.

Weitere Themen

Zur Einsetzbarkeit Des Revenue-Managements in Der Öffentlichen Wirtschaft

With the revenue management method, simultaneous price and capacity control is possible, which is used increasingly in different private-economic service enterprises, and with significant improvement of the proceeds contributed by appropriate enterprises.

Abhandlungen

Ltd. Anstelle Einer Gmbh? - Ein Vorteilsvergleich

The absence of a minimum capital funds standard in the English can be an advantage of the Ltd in the comparison to the GmbH organization. Also, there is no general recognizable advantage. The risks with choice of the legal form of a "German" Ltd, caused by jurisdiction insecurity and unawareness of the English right, are extraordinarily high.