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Statutory Audits in Europe: Latest Reforms and Future Challenges (Routledge Studies in Accounting)
by Michael Kend Giulia Leoni Cristina Florio Silvia GaiaIn the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals, and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation. Consequently, the European Union (EU) Audit Regulation and Directive was implemented from 2016. This book provides a timely picture of the audit sector and how it responds to regulatory and technological challenges. It analyses the impact of EU reforms on audit practices by comparing the UK and Italy, which, representing two very different regulatory and cultural contexts, will offer insight into how the efforts at standardising audit regulation may lead to very different organisational firm responses within Europe. It addresses issues relating to public policy work and the concerns faced by the market for audit and assurance services, in promoting audit quality, better communication about the role of the auditor, capital market stability and confidence, and auditor independence. Moreover, it highlights what the future of auditing might look like in the EU particularly now that the UK has left, and how meeting public expectations will continue to be a struggle for the accounting profession given the many problems ahead. The book encourages a deeper awareness of the challenges faced by those that monitor and certify the financial statements of the world’s largest public companies and contributes to the general understanding of this controversial industry. It will serve as a useful guide to the recent EU audit reforms, not only for academics, and research students but also to regulators, policymakers, standard setters, industry professionals, and business executives worldwide.
Statutory Interpretation: Pragmatics and Argumentation
by Douglas Walton Fabrizio Macagno Giovanni SartorStatutory interpretation involves the reconstruction of the meaning of a legal statement when it cannot be considered as accepted or granted. This phenomenon needs to be considered not only from the legal and linguistic perspective, but also from the argumentative one - which focuses on the strategies for defending a controversial or doubtful viewpoint. This book draws upon linguistics, legal theory, computing, and dialectics to present an argumentation-based approach to statutory interpretation. By translating and summarizing the existing legal interpretative canons into eleven patterns of natural arguments - called argumentation schemes - the authors offer a system of argumentation strategies for developing, defending, assessing, and attacking an interpretation. Illustrated through major cases from both common and civil law, this methodology is summarized in diagrams and maps for application to computer sciences. These visuals help make the structures, strategies, and vulnerabilities of legal reasoning accessible to both legal professionals and laypeople.
Statutory Nuisance and Residential Property: Environmental Health Problems in Housing (Routledge Focus on Environmental Health)
by Stephen Battersby John PointingStatutory Nuisance and Residential Property: Environmental Health Problems in Housing examines the statutory nuisance provisions in the Environmental Protection Act 1990 pertaining to the condition of premises and related problems in housing and compares these with the provisions of the Housing Act 2004. The book discusses the separate development of statutory nuisance and housing legislation in an historic context, which provides a useful basis for the understanding and interpretation of legislation and the different remedies available today. The work includes a chapter on actions by “persons aggrieved” using section 82 of the Environmental Protection Act 1990 and also considers remedies provided in the Anti-social Behaviour, Crime and Policing Act 2014. This book:• investigates housing problems in the context of the relevant law; and• demonstrates how to use the legal framework appropriately and be able to decide on the most appropriate provision for dealing with environmental health problems associated with residential property. This is an essential and practical book for environmental health and housing professionals, as well as for advisers and lawyers in the private and public housing sectors.
Statutory Priorities in Corporate Insolvency Law: An Analysis of Preferred Creditor Status (Markets and the Law)
by Christopher F. SymesWho enjoys statutory preferred creditor status? What justifications exist for jurisdictions to maintain statutes that favour 'priority' creditors over other creditors and contributories? This book examines preferential debts derived from specific legislative provisions applying to corporate insolvency. In exploring the concept of preferential treatment, Statutory Priorities in Corporate Insolvency Law includes chapters that provide a doctrinal, theoretical and historical analysis of who enjoys preferred creditor status. As well as examining the traditional major categories of priorities, this work also identifies potential new categories for priority status such as environmental clean-up costs, international creditors, tort claimants and consumers among other non-consensual creditors. While the study focuses on Australian corporate insolvency law, where appropriate, comparisons are made with other common law jurisdictions, particularly the UK, Canada, New Zealand and the US.
Statutory Regulation and Employment Relations
by Sian Moore Sonia Mckay Sarah VealeA comprehensive socio-legal evaluation of the 2000 statutory recognition procedure over ten years of its operation. Whilst exploring its implications for the so-called UK 'voluntarist' approach to regulating industrial relations, the authors argue that the effectiveness of the procedure was constrained by its design.
Staying with Conflict
by Bernard MayerWinner of the 2009 CPR Award for Outstanding Book In this groundbreaking book, Bernard Mayer, a pioneer in the field of conflict resolution, offers a new paradigm for dealing with long-term disputes. Mayer explains that when dealing with enduring conflict, mediators and other conflict resolution specialists need to move past the idea of how quickly they can resolve the conflict. Instead, they should focus on how they can help people prepare to engage with an issue over time. Once their attention is directed away from a speedy resolution to a long-term approach, new avenues of intervention become apparent.
Stealing My Religion: Not Just Any Cultural Appropriation
by Liz BucarFrom sneaker ads and the “solidarity hijab” to yoga classes and secular hikes along the Camino de Santiago pilgrimage route, the essential guide to the murky ethics of religious appropriation.We think we know cultural appropriation when we see it. Blackface or Native American headdresses as Halloween costumes—these clearly give offense. But what about Cardi B posing as the Hindu goddess Durga in a Reebok ad, AA’s twelve-step invocation of God, or the earnest namaste you utter at the end of yoga class?Liz Bucar unpacks the ethical dilemmas of a messy form of cultural appropriation: the borrowing of religious doctrines, rituals, and dress for political, economic, and therapeutic reasons. Does borrowing from another’s religion harm believers? Who can consent to such borrowings? Bucar sees religion as an especially vexing arena for appropriation debates because faiths overlap and imitate each other and because diversity within religious groups scrambles our sense of who is an insider and who is not. Indeed, if we are to understand why some appropriations are insulting and others benign, we have to ask difficult philosophical questions about what religions really are.Stealing My Religion guides us through three revealing case studies—the hijab as a feminist signal of Muslim allyship, a study abroad “pilgrimage” on the Camino de Santiago, and the commodification of yoga in the West. We see why the Vatican can’t grant Rihanna permission to dress up as the pope, yet it’s still okay to roll out our yoga mats. Reflecting on her own missteps, Bucar comes to a surprising conclusion: the way to avoid religious appropriation isn’t to borrow less but to borrow more—to become deeply invested in learning the roots and diverse meanings of our enthusiasms.
Stealing Your Vote: The Inside Story of the 2020 Election and What It Means for 2024
by Christina BobbHow Election Fraud Is Rampant, and How to Stop It before It Kills America The mainstream media has labeled it "The Big Lie," but the facts on the ground tell a very different story. While politicians on both sides of the aisle scramble to stifle all investigations into election fraud, and the mainstream media pumps out "nothing to see here" stories, investigative reporter Christina Bobb reveals the ugly truth: the 2020 election was riddled with lying, cheating, stealing, and vote dumping which disenfranchised millions of Americans and probably swayed the outcome of the election. As usual, the cover-up was even worse than the crime, as politicians, media and activists launched an all-out assault on facts and evidence, doing everything in their power to bury the truth and slander anyone who dared ask the inconvenient questions. Stealing Your Vote tells the story of corruption within the Democratic Party—but also reveals the cowardice throughout the Republican Party, as fat and happy politicians from both parties desperately worked to protect the status quo. Bobb also tells the story of a handful of brave patriots who tried, and continue trying, to find out just what happened in 2020. As we look forward to 2024, we face an unprecedented crisis: millions of Americans have now lost faith in the integrity of our elections. The country has become ever-more polarized, pitting those who believe the election was stolen versus those who are determined to cancel both the investigations and the doubters. But election integrity should not be a partisan issue. Fair and honest elections are the bedrock of our republic—while tainted elections are the hallmark of tyranny. If we fail to regain election integrity and the trust of the American people, all of us, Democrat and Republican, liberal and conservative, are doomed to a dark future. Christina Bobb's Stealing Your Vote is the first and only investigative report into what truly happened in the 2020 elections and the cover-up that followed, and what we must do now as our next presidential election approaches.
Stealth of Nations: The Global Rise of the Informal Economy
by Robert NeuwirthThousands of Africans head to China each year to buy cell phones, auto parts, and other products that they will import to their home countries through a clandestine global back channel. Hundreds of Paraguayan merchants smuggle computers, electronics, and clothing across the border to Brazil. Scores of laid-off San Franciscans, working without any licenses, use Twitter to sell home-cooked foods. Dozens of major multinationals sell products through unregistered kiosks and street vendors around the world. When we think of the informal economy, we tend to think of crime: prostitution, gun running, drug trafficking. Stealth of Nations opens up this underground realm, showing how the worldwide informal economy deals mostly in legal products and is, in fact, a ten-trillion-dollar industry, making it the second-largest economy in the world, after that of the United States. Having penetrated this closed world and persuaded its inhabitants to open up to him, Robert Neuwirth makes clear that this informal method of transaction dates back as far as humans have existed and traded, that it provides essential services and crucial employment that fill the gaps in formal systems, and that this unregulated market works smoothly and effectively, with its own codes and unwritten rules. Combining a vivid travelogue with a firm grasp on global economic strategy--along with a healthy dose of irreverence and skepticism toward conventional perceptions--Neuwirth gives us an eye-opening account of a world that is always operating around us, hidden in plain sight.
Steel Carriage by Sea: Carriage By Sea (Lloyd's Practical Shipping Guides)
by Arthur SparksSteel: Carriage by Sea provides invaluable information on how to prevent claims arising when transporting steel, including careful handling, good stowage and care of cargo throughout its entire journey. This book covers every aspect of the transportation and surveying of steel products carried on ships. The fifth edition provides practical advice on: • How to prevent damage to steel cargoes • How to deal with subsequent claims • The different types of steel products manufactured and their particular packing requirements • How the various types of steel products should be loaded, stowed, lashed, secured and ventilated aboard a ship • Maintenance of the ships’ hatchover, tanktop strength and cargo documentation • The surveying and claims handling of the various typesof steel products • The corrosion process of steel
Steel Design (Architect's Guidebooks to Structures)
by Paul W. McMullin Jonathan S. Price Richard T. SeelosSteel Design covers steel design fundamentals for architects and engineers, such as tension elements, flexural elements, shear and torsion, compression elements, connections, and lateral design. As part of the Architect’s Guidebooks to Structures series it provides a comprehensive overview using both imperial and metric units of measurement. Each chapter includes design steps, rules of thumb, and design examples. This book is meant for both professionals and for students taking structures courses or comprehensive studies. As a compact summary of key ideas, it is ideal for anyone needing a quick guide to steel design. More than 150 black and white images are included.
Stem Cell Dialogues: A Philosophical and Scientific Inquiry Into Medical Frontiers
by Sheldon KrimskyStem cells and the emerging field of regenerative medicine are at the frontiers of modern medicine. These areas of scientific inquiry suggest that in the future, damaged tissue and organs might be repaired through personalized cell therapy as easily as the body repairs itself, revolutionizing the treatment of numerous diseases. Yet the use of stem cells is fraught with ethical and public policy dilemmas that challenge scientists, clinicians, the public health community, and people of good will everywhere. How shall we deal with these amazing biomedical advances, and how can we talk about potential breakthroughs with both moral and scientific intelligence? This book provides an innovative look at these vexing issues through a series of innovative Socratic dialogues that elucidate key scientific and ethical points in an approachable manner. Addressing the cultural and value issues underlying stem cell research while also educating readers about stem cells' biological function and medical applications, Stem Cell Dialogues features fictional characters engaging in compelling inquiry and debate. Participants investigate the scientific, political, and socioethical dimensions of stem cell science using actual language, analysis, and arguments taken from scientific, philosophical, and popular literature. Each dialogue centers on a specific, recognizable topic, such as the policies implemented by the George W. Bush administration restricting the use of embryonic stem cells; the potential role of stem cells in personalized medicine; the ethics of cloning; and the sale of eggs and embryos. Additionally, speakers debate the use of stem cells to treat paralysis, diabetes, stroke effects, macular degeneration, and cancer. Educational, entertaining, and rigorously researched (with 300 references to scientific literature), Stem Cell Dialogues should be included in any effort to help the public understand the science, ethics, and policy concerns of this promising field.
Stem Cell Governance and Ethics (Routledge Studies in Asian Law)
by Mohammad Firdaus AzizThis book explores the ethical and governance concerns of stem cell technology, taking a comparative approach between countries of differing socio-economic status.The book provides a typology of different stem cell types and discusses key ethical issues surrounding the use of human stem cells in research. Topics covered include the moral status of human embryos, various religious perspectives, and the challenges posed by unproven stem cell interventions. The book also examines the existing governance frameworks in the United Kingdom, Singapore, and Malaysia, identifying the laws, guidelines, and advisory bodies established to address the identified ethical issues. Applicable lessons on establishing robust regulatory frameworks, fostering public trust, and ensuring responsible research practices are outlined.By providing a comparative analysis of the interplay between ethics, governance, and the socio-economic contexts of these three commonwealth countries, this book will interest health law, research ethics, and bioethics scholars.
Stem Cell Research and the Collaborative Regulation of Innovation (Biomedical Law and Ethics Library)
by Sarah DevaneyHopes are high that stem cell (SC) research will lead to treatments and cures for some of the most serious diseases affecting humankind today. SC science has been used in a treatment setting in the replacement of patients’ windpipes and in restoring sight to patients who were blind in one eye and in future it is hoped that when the body is injured it will be able to be stimulated to produce those types of SCs necessary to repair the particular damage caused. In the meantime, research into specific treatments for a wide range of serious conditions is being undertaken including Alzheimer’s disease, cancer, and diabetes. The book considers the regulatory governance of stem cell research, setting out a readily understandable account of the science and the challenges it poses for regulators as the research is increasingly being clinically applied. It provides a critical account of those elements of a regulatory system which will be required for any jurisdiction aiming to facilitate innovative and productive SC research while maintaining appropriate ethical and legal controls. The book addresses the specific failings in the current regulatory approach to SC research in the UK and goes on to look at the regulatory approaches in the US. The book systematically analyses the roles and responsibilities of the three key participants who collaborate in this process: regulators, scientists and tissue providers, arguing that a regulatory system which fails to recognise and facilitate the vital role which each of these three groups plays runs the risk of impairing the chances of the hopes for SC research being realised. The book places a particular emphasis on ensuring that those who contribute their bodily tissues to this endeavour are treated fairly, involving a recognition that their tissues are their property.
Stem Cell Transplantations Between Siblings as Social Phenomena: The Child’s Body and Family Decision-making (Philosophy and Medicine #144)
by Christina Schües Christoph Rehmann-Sutter Martina Jürgensen Madeleine HerzogThis open access book offers insights in short- and long-term experiences from families with bone marrow transplantations between minor siblings. It is based on the first extended qualitative study with 17 families about experiences with recent transplants and experiences with transplants up to 20 years in the past. It covers reflections of donors, recipients and other family members, as well as family interactions. Transplantation of bone marrow from one sibling to another who is ill with a blood cancer (such as Leukemia) is a life-saving therapy. Young children however are not in a position to give consent themselves. How should they be adequately included, depending to their age? Which ethical questions are raised for the parents both at the time of treatment and afterwards, and for the medical professionals in clinical and regulatory contexts? For an in-depth discussion of the findings the books brings together a group of leading scholars from the fields of bioethics, family sociology and philosophy of medicine.
Stench: The Making of the Thomas Court and the Unmaking of America
by David BrockA blistering exposé of Clarence Thomas and the conservative regime of corruption that has usurped the Supreme Court—by a Democratic activist and former Republican political operativePublic confidence in the Supreme Court has plummeted to new lows in the last few years—and for good reason. In the past three decades, six conservative justices have gained a supermajority through questionable means: a dubious intervention in a presidential election, perjury during Senate testimony, and a GOP Senate Leader&’s unethical blockade of a Supreme Court nomination. Behind this strategic dismantling of our Supreme Court is a vast, well-funded political machine—backed by the extreme right-wing Federalist Society, the notoriously secretive Catholic organization Opus Dei, and GOP megadonors operating from behind closed doors.Armed with an insider&’s perspective from his time within the conservative movement, David Brock reveals how the efforts to stack the Court in service of extreme right-wing interests stem from a decades-long strategy to weaponize our judicial system into an extension of the Republican Party itself. Stench investigates the ethics scandals that surround Clarence Thomas and his wife, the right-wing activist Ginni Thomas, culling new material from Thomas&’s accusers, along with original reporting and Brock&’s firsthand knowledge of the inner workings of the GOP. Stench is a staggering exposé, one that only Brock could write—exhaustive in its research and revelatory in its access to the world of what has effectively become the Thomas Court.
Stepping Out of Otherness: Women of Colour Finding Their Inner Goddess
by Rita SymonsWhat might the impact be on a grown woman of having a nursery school teacher change and anglicise her name at the age of three? That three-year-old was me. In our world, we face more and more polarisation and so it feels imperative that we understand the concept and lived experience of “Othering”. Othering takes away individuality and reduces whole groups to “they”.This book explores the theory, examining why Othering is so much part of human biology and conditioning. Through a narrative approach, the experiences of women of colour growing up in 1970s and 1980s Britain are explored, sharing individual stories and common themes. Ultimately this book is a celebration of their deep commitment to self-work and development and their success in navigating the additional burden of being different.We hear from other thinkers and activists, and offer active hope and potential ways forward in how we might create more inclusive, sustainable societies. This is a monumental task but arguably we have no choice, and so the work of changing how we choose to live feels like the most important work we can do together.
Sterbende Menschen sprechen mit jungen Menschen: Eine Videoanalyse (Palliative Care und Forschung)
by Martin W. Schnell Christine Dunger Christian Schulz-QuachDie vorliegende Untersuchung zeigt, welche Sicht sterbende Menschen auf ihre Situation und auf die Welt anlässlich eines Gesprächs mit einem jungen Menschen haben und äußern. Die Gespräche sind als Video verfügbar und wurden durch eine Videoanalyse ausgewertet. Die Methode der Videoanalyse wird zudem vorgestellt und ausführlich reflektiert.
Stereoscopic Law: Oliver Wendell Holmes and Legal Education
by Alexander LianIn this unique book, Alexander Lian, a practicing commercial litigator, advances the thesis that the most famous article in American jurisprudence, Oliver Wendell Holmes's “The Path of the Law,” presents Holmes's leading ideas on legal education. Through meticulous analysis, Lian explores Holmes's fundamental ideas on law and its study. He puts “The Path of the Law” within the trajectory of Holmes's jurisprudence, from earliest scholarship to The Common Law to the occasional pieces Holmes wrote or delivered after joining the U.S. Supreme Court. Lian takes a close look at the reactions “The Path of the Law” has evoked, both positive and negative, and restates the essay's core teachings for today's legal educators. Lian convincingly shows that Holmes's “theory of legal study” broke down artificial barriers between theory and practice. For contemporary legal educators, Stereoscopic Law reformulates Holmes's fundamental message that the law must been seen and taught three-dimensionally.
Sterilized by the State
by Randall Hansen Desmond KingThis book is the first comprehensive analysis of eugenics in North America focused on the second half of the twentieth century. Based on new research, Randall Hansen and Desmond King show why eugenic sterilization policies persisted after the 1940s in the United States and Canada. Through extensive archival research, King and Hansen show how both superintendents at homes for the 'feebleminded' and pro-sterilization advocates repositioned themselves after 1945 to avoid the taint of Nazi eugenics. Drawing on interviews with victims of sterilization and primary documents, this book traces the post-1940s development of eugenic policy and shows that both eugenic arguments and committed eugenicists informed population, welfare, and birth control policy in postwar America. In providing revisionist histories of the choice movement, the anti-population growth movement, and the Great Society programs, this book contributes to public policy and political and intellectual history.
The Sterling Redemption: Twenty-Five Years to Clear My Name
by James Edmiston Lawrence KormornickThe fight against a false accusation in the Arms-to-Iraq affair. &“A searing expose of one of the most shameful and cynical prosecutions of modern times.&” —The Guardian This is the untold true story of James Edmiston who suffered an extraordinary miscarriage of justice in 1983 when senior officials blocked vital witnesses coming to his trial which led to a personal tragedy; a broken marriage, and the loss of a business. The book explains how he was wrongly charged with alleged illegal exports to Iraq, and then took on the establishment against seemingly impossible odds for twenty-five years, to establish his innocence and to win record compensation from the British government in a truly remarkable case. Divorced and bankrupted, he is now rebuilding a shattered life, nearly thirty years later. This extraordinary story is a fascinating insight into government and the abuse of power and is based on many original sources including the Scott Report and Judgment of the Court of Appeal (criminal). The co-author, Lawrence Kormornick, is a Solicitor-Advocate (civil) who has represented Edmiston and several other victims of the Arms-to-Iraq prosecution scandal against the government and has a unique insight into these cases. Packed with ironies, twists of fate, and many unanswered questions it is a compelling read for anyone interested in political intrigue and abuse of power, miscarriage of justice, and learning about how an individual took on the state and won. &“A true story of alleged skulduggery and, possibly, criminal acts in the form of perverting the course of justice by the authorities and it should be bedside reading for everybody who believes in the rule of law.&” —The Law Society Gazette
Steuergerechtigkeit: Die Besteuerungsprinzipien eines verfassungskonformen Steuerrechts
by Reiner SahmDieses Buch vermittelt die ethischen Grundprinzipien eines gerechten, verfassungskonformen Steuerrechts und die wesentlichen Reformvorschläge und -perspektiven des 20. und 21. Jahrhunderts für ein transparentes und effizientes Steuersystem in Deutschland. Bereits vor über 100 Jahren initiierte der Reichsfinanzminister Matthias Erzberger eine umfassende Reform der Finanzverfassung und des Steuersystems, um „Gerechtigkeit im gesamten Steuerwesen zu schaffen“. Doch die Systematik dieser ehemals international hoch angesehenen deutschen Steuergesetze hat in der Geschichte der Bundesrepublik Deutschland kontinuierlich gelitten, da der Gesetzgeber fortlaufend einer Vielzahl politischer Erwägungen den Vorrang einräumte. Aktuell stellen Steuerrechtswissenschaftler jedoch die Steuergerechtigkeit auf Basis konsistenter Prinzipien in den Mittelpunkt ihrer Überlegungen, um den Inhalt und die Grenzen der staatlichen Rechte zu bestimmen. Die in diesem Buch dargestellten ethisch fundierten Rechtsprinzipien bilden daher eine gute Grundlage, um ein neues Steuersystem für Deutschland zu gestalten, das einfacher, sozialer, transparenter und gerechter ist.
Steuergerechtigkeit: Für ein prinzipientreues und rechtsstaatliches Steuerrecht
by Reiner SahmDieses Buch vermittelt die ethischen Grundprinzipien eines gerechten, verfassungskonformen Steuerrechts und die wesentlichen Reformvorschläge und -perspektiven des 20. und 21. Jahrhunderts für ein transparentes und effizientes Steuersystem in Deutschland. Die überarbeitete und erweiterte zweite Auflage wurde aktualisiert und um das Thema ergänzt. Bereits vor über 100 Jahren initiierte der Reichsfinanzminister Matthias Erzberger eine umfassende Reform der Finanzverfassung und des Steuersystems, um „Gerechtigkeit im gesamten Steuerwesen zu schaffen“. Doch die Systematik dieser ehemals international hoch angesehenen deutschen Steuergesetze hat in der Geschichte der Bundesrepublik Deutschland kontinuierlich gelitten, da der Gesetzgeber fortlaufend einer Vielzahl politischer Erwägungen den Vorrang einräumte. Aktuell stellen Steuerrechtswissenschaftler jedoch die Steuergerechtigkeit auf Basis konsistenter Prinzipien in den Mittelpunkt ihrer Überlegungen, um den Inhalt und die Grenzen der staatlichen Rechte zu bestimmen. Die in diesem Buch dargestellten ethisch fundierten Rechtsprinzipien bilden daher eine gute Grundlage, um ein neues Steuersystem für Deutschland zu gestalten, das einfacher, sozialer, transparenter und gerechter ist.
Steuerhinterziehung in der Schweiz: Mehr als nur kriminelle Energie: Hintergründe - Erklärungsversuche - Ansätze zur Bekämpfung
by Roland HofmannSteuerehrlichkeit ist für viele Steuerpflichtige eine Gratwanderung zwischen Aufrichtigkeit und empfundener Ungerechtigkeit, mithin ein soziales Dilemma. Auch die Rolle der Banken und des Bankkundengeheimnisses hinsichtlich der Steuerehrlichkeit hat sich in den letzten Jahren fundamental verändert. Roland Hofmann erläutert das Phänomen der Steuerhinterziehung aus finanzwissenschaftlicher Perspektive und macht deutlich, dass verschiedene Beweggründe dazu führen und nicht immer ausschliesslich kriminelle Energie dahintersteckt. Oft ist unklar, ob Aufdeckung und Bestrafung die richtigen Mittel sind, um Steuerhinterziehung wirksam zu bekämpfen. Dieses Buch erörtert alternative Ansätze und stellt neue Anreize zur Steuerehrlichkeit vor.
Steuerlehre für Dummies (Für Dummies)
by Nikola Fee Budilov-NettelmannStudieren Sie in einem wirtschaftswissenschaftlichen Studiengang und müssen deshalb die Grundzüge der betrieblichen Steuerlehre beherrschen? Dieses Buch erklärt Ihnen steuerrechtliche Grundprinzipien und stellt Ihnen die Steuerarten vor, die für Wirtschaftswissenschaftler relevant sind: Einkommensteuer, Körperschaftsteuer, Gewerbesteuer und Umsatzsteuer. Anschauliche Beispiele bringen Leben in das Thema, und Sie werden sehen: Steuerlehre kann richtig spannend sein!