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Stiftung Als Steuersparmodell

Author: Elena Schfer
Publisher: Diplomica Verlag
ISBN: 3836679663
Size: 46.75 MB
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Deutschland erlebt seit Jahren einen Stiftungs-Gr ndungsboom. Die Zahl der j hrlich neugegr ndeten Stiftungen hat erstmals in der Stiftungsgeschichte die 1.000er Marke durchbrochen. Diese Steigerung l sst sich vor allem mit dem Gesetz zur weiteren St rkung des b rgerlichen Engagements erkl ren. Die Bedeutung einer vorsorgenden Gestaltung der Verm gens bertragung, die das Ziel einer Optimierung der Steuerbelastung mit einschlie t, nimmt vor dem Hintergrund, dass rund 70.000 Unternehmen bundesweit jedes Jahr vor einem Generationswechsel stehen, immer mehr zu. Der These, dass wir uns momentan in der Erbengeneration der Nachkriegszeit befinden, l sst das Thema der Erbfolge die Aktualit t nicht so schnell verlieren. Das Ziel der vorliegenden Studie ist es, die Stiftung mit ihren beiden Auspr gungen der Familienstiftung und gemeinn tzigen Stiftung hinsichtlich ihrer Eignung als alternative Rechtsform f r die Verm gens bertragung im Rahmen der Nachfolgeplanung zu analysieren. Hierbei soll, ausgehend von der Darstellung der Besteuerung, eine Untersuchung hinsichtlich steuerlicher Vor- oder Nachteile der Familien- und gemeinn tzigen Stiftungen gegen ber einer gew hnlichen Verm gens bertragung im Rahmen der Schenkung vorgenommen werden. Die vorliegende Studie ist so aufgebaut, dass hier zun chst die grundlegende Betrachtungen hinsichtlich des Begriffs und des Motivs zur Errichtung einer Stiftung dargestellt werden. Hiermit soll als Einstieg ein Verst ndnis f r das Wesen der Stiftung erzeugt werden, das nachfolgend mit der Vorstellung verschiedener Stiftungsformen hinsichtlich der steuerlichen Gegebenheiten einzelner Stiftungsarten weiter fortgef hrt wird. Der theoretische Teil der Studie stellt die steuerliche Behandlung der Verm gens bertragung auf die Stiftung dar. Dabei wird auf die f r die Unternehmensnachfolge in Betracht kommende Stiftungsarten wie die Familienstiftung, gemeinn tzige Stiftung und Treuhandstiftung eingegangen. Die Untersuchung der Verm gens bertragung

Qualitative Data Analysis With Atlas Ti

Author: Susanne Friese
Publisher: SAGE
ISBN: 1473904080
Size: 55.14 MB
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Are you struggling to get to grips with qualitative data analysis? Do you need help getting started using ATLAS.ti? Do you find software manuals difficult to relate to? Written by a leading expert on ATLAS.ti, this book will guide you step-by-step through using the software to support your research project. In this updated second edition, you will find clear, practical advice on preparing your data, setting up a new project in ATLAS.ti, developing a coding system, asking questions, finding answers and preparing your results. The new edition features: methodological as well as technical advice numerous practical exercises and examples screenshots showing you each stage of analysis in version 7 of ATLAS.ti increased coverage of transcription new sections on analysing video and multimedia data a companion website with online tutorials and data sets. Susanne Friese teaches qualitative methods at the University of Hanover and at various PhD schools, provides training and consultancy for ATLAS.ti at the intersection between developers and users. Available with Perusall—an eBook that makes it easier to prepare for class Perusall is an award-winning eBook platform featuring social annotation tools that allow students and instructors to collaboratively mark up and discuss their SAGE textbook. Backed by research and supported by technological innovations developed at Harvard University, this process of learning through collaborative annotation keeps your students engaged and makes teaching easier and more effective. Learn more.

Innovations In Small And Medium Sized Family Firms

Author: Nils Kraiczy
Publisher: Springer Science & Business Media
ISBN: 3658000635
Size: 65.96 MB
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​Small and medium-sized firms are a prevalent organizational form in Germany. Their importance for the German economy is indisputable. Most of them are global market leaders in their niches and are considered to be a force for innovation in the German economy. The ability to be innovative in niche markets has been identified as the antecedent of their strong, or even dominant, competitive positions in their industries. The driver of this innovation success may well be the family, which distinguishes family firms from non-family firms. But how can a family influence innovation in a family firm and does this influence have only positive effects? This dissertation focuses on the impact of top management teams on innovations interacting with family firm-specific characteristics.

Comparative Corporate Governance

Author: Andreas M. Fleckner
Publisher: Cambridge University Press
ISBN: 1107355117
Size: 49.89 MB
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The business corporation is one of the greatest organizational inventions, but it creates risks both for shareholders and for third parties. To mitigate these risks, legislators, judges, and corporate lawyers have tried to learn from foreign experiences and adapt their regulatory regimes to them. In the last three decades, this approach has led to a stream of corporate and capital market law reforms unseen before. Corporate governance, the system by which companies are directed and controlled, is today a key topic for legislation, practice, and academia all over the world. Corporate scandals and financial crises have repeatedly highlighted the need to better understand the economic, social, political, and legal determinants of corporate governance in individual countries. Comparative Corporate Governance furthers this goal by bringing together current scholarship in law and economics with the expertise of local corporate governance specialists from twenty-three countries.

Innovation Up Close How School Improvement Works

Author: A. Michael Huberman
Publisher: Springer Science & Business Media
ISBN: 9780306416934
Size: 15.62 MB
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School improvement, like motherhood, has many advocates. Everyone is for it, without having to campaign actively on its behalf. And just as the 100% of people who have had mothers think they know how mothering could be done better, so the (nearly) 100% of people who have been pupils in schools, or have even taught in or managed them, think they know how schools can be im proved. More precisely, they are sure that schools ought to be improved. The trouble is that they propose a staggering, conflicting range of methods of improving the schools, from ;'back to the woodshed" to teacher merit pay, a stiffer curriculum, a stronger tax base, reorganization, a more humane climate, "teacher-proof" innovations, community involvement-the list is nearly end less. Furthermore, the issues are not merely technical, but normative and po litical. The term improvement is itself problematic. One person's version of improvement is another's version of wastefulness or even of worsening the schools. Furthermore, the versions that win out in any particular school are not Improvement sometimes turns out to be merely a necessarily technically "best. " code word for the directives that administrators have successfully put into place, or for the agreements that teachers have lobbied into being. How much do we really know about school improvement? The available research literature is quite substantial, but not as helpful as it might be.

Reliability And Validity In Qualitative Research

Author: Jerome Kirk
Publisher: SAGE
ISBN: 9780803924703
Size: 70.39 MB
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Kirk and Miller define what is -- and what is not -- qualitative research. They suggest that the use of numbers in the process of recording and analyzing observations is less important than that the research should involve sustained interaction with the people being studied, in their own language and on their own turf. Following a chapter on objectivity, the authors discuss the role of reliability and validity and the problems that arise when these issues are neglected. They present a paradigm for the qualitative research process that makes it possible to pursue validity without neglecting reliability.

Experiments In Ethics

Author: Anthony Appiah
Publisher: Harvard University Press
ISBN: 9780674026094
Size: 79.30 MB
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Introduction: The waterless moat -- The case against character -- The case against intuition -- The varieties of moral experience -- The ends of ethics.