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This must-have reference covers all of the major areas of cost accounting and analysis including product costing, relevant costs, cost-volume analysis, performance evaluation, transfer pricing, and capital budgeting. Includes methods of reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Equips experienced cost accountants with a reference tool and students with a thorough textbook. Provides numerous examples, succinct language, chapter review, glossary, and appendices. Includes an abundance of exercises, many of which are based on exam questions from the CPA and CMA exams.
This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and economically significant positive relationship between the marginal tax benefit of debt (net and gross of investor taxes) and the debt ratio. A 10% increase in the net (gross) marginal tax benefit of debt causes a 1.5% (1.6%) increase in the debt ratio, ceteris paribus. The results are robust to various specifications like using changes in debt or debt to capital ratios. A significantly positive effect of taxes on the debt ratio can also be identified in a partial adjustment model.
Das Umfeld an den Finanzmärkten ist günstig für Mergers & Acquisitions (M&A): In den USA ist zuletzt Bewegung in den Markt für Fusionen und Übernahmen gekommen, wie einige größere Transaktionen zeigen. Doch auch für M&A-Transaktionen in Deutschland werden die Aussichten nach einer längeren Periode der Stagnation wieder positiver eingeschätzt. Strategische Käufer und Finanzinvestoren verfügen derzeit über Milliardensummen, die angelegt werden wollen. Bei Unternehmen ist dadurch die Bereitschaft gewachsen, Übernahmen zu planen und sich von Randbereichen zu trennen. Bei den Beteiligungsgesellschaften sind vor dem Hintergrund verbesserter Finanzierungsbedingungen die großen Leveraged-Buyout-Transaktionen wieder zurückgekehrt. Zugleich steigt der Druck auf Private-Equity-Unternehmen, länger gehaltene Beteiligungen zu veräußern. Im internationalen Übernahmemarkt stehen Länder mit hohem Entwicklungspotenzial wie China, Indien und Brasilien weiterhin ganz oben auf der Liste. Doch auch das Interesse an deutschen Unternehmen steigt, wenn auch die Zeit für Milliardenübernahmen in Deutschland wohl noch auf sich warten lässt. Der vorliegende Konferenzband enthält überarbeitete und aktualisierte Vorträge der M&A- und Private-Equity-Konferenz 2013 an der Frankfurt School of Finance & Management. Zudem werden die besten Master-Thesen der letzten beiden Jahrgänge präsentiert.
Vulnerability to sudden supply chain disruption is one of the major threats facing companies today. The challenge for businesses today is to mitigate this risk through creating resilient supply chains. Addressing this need, Supply Chain Risk Management guides you through the whole risk management process from start to finish. Using jargon-free language, this accessible book covers the fundamentals of managing risk in supply chains. From identifying the risks to developing and implementing a risk management strategy, this essential text covers everything you need to know about this critical topic. It assesses the growing impact of risk on supply chains, how to plan for and manage disruptions and disasters, and how to mitigate their effects. It examines a whole range of risks to supply chains, from traffic congestion to major environmental disasters. Highly practical, Supply Chain Risk Management provides a range of useful tables, diagrams and tools and is interspersed with real life case study examples from leading companies, including Nokia, IBM, and BP. The 2nd edition has been completely revised with brand new case studies on the Chilean Mining Disaster and BP oil spill.
For undergraduate courses in International Business. In the third edition of their internationally popular text, Ricky W. Griffin and Michael W. Pustay illustrate how successful managers must understand global issues and adapt to change in order to succeed in a competitive international marketplace. This edition is updated with current issues and events, and includes a wealth of new content features aimed to help future managers interpret business information with a global perspective. Now published by Prentice Hall, with our commitment to instructor resources and service. *A managerial perspective. Addresses all the functional areas of business and how managers work in a global marketplace. *A focus on technology. Addresses how business activities are increasingly driven by technology, and how those changes are affecting companies. *'Wiring the World' boxes showcase specific coverage of technological issues and events. *A teaching and learning tool. With 40 brief cases, 8 comprehensive cases, 42 maps, and hundreds of real world examples. *Updated photographs and interpretive tables and charts help students put information into context. *NEW- Enhanced coverage of cultural and polit
Facing the Unexpected presents the wealth of information derived from disasters around the world over the past 25 years. The authors explore how these findings can improve disaster programs, identify remaining research needs, and discuss disaster within the broader context of sustainable development. How do different people think about disaster? Are we more likely to panic or to respond with altruism? Why are 110 people killed in a Valujet crash considered disaster victims while the 50,000 killed annually in traffic accidents in the U.S. are not? At the crossroads of social, cultural, and economic factors, this book examines these and other compelling questions. The authors review the influences that shape the U.S. governmental system for disaster planning and response, the effectiveness of local emergency agencies, and the level of professionalism in the field. They also compare technological versus natural disaster and examine the impact of technology on disaster programs.
Pt. 1, A. Miscellanea in ordine alphabetico honoratorum/Festschriften in the Alphabet of the honored.--Pt. 1, B. Miscellanea in ordine scientiarum/Festschriften by fields of knowledge.--Pt. 2, C. Contributionum index rerum/Contributions by keywords.--Pt. 3, D. Contributionum index systematicus/Keyword index of contributions.--Pt. 3, E. Author index of contributions.