A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP's of major industrial countries ab 7.99 € als epub eBook: Leasing in the light of HGB US GAAP and IFRS. 1. Auflage. Aus dem Bereich: eBooks, Fachthemen & Wissenschaft, Recht,
A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP's of major industrial countries ab 11.99 € als sonstiges: Leasing in the light of HGB US GAAP and IFRS Akademische Schriftenreihe. 1. Auflage. Aus dem Bereich: Bücher, Wissenschaft, Jura,
Driving around the city in any metropolitan areas we all see trendy coffee shops everywhere and not all of them are Starbucks. Do you ever wonder why there are so many new boutique coffee shops popping up everywhere? Well, according to National Coffee Association (www.ncausa.org), it is not a hoax, but the new trend and this is the reality. The coffee industry and the coffee shop business have boomed in recent years, especially with regards to specialty coffees. Here is what CCAUSA has gathered from their research: Out of home coffee consumption has reached a new high of 46% in 2017 59% of coffee consumed daily is gourmet coffee In the US more than 65% of the adult population drinks coffee every day: that means roughly about 70 million daily coffee drinkers 66% of people in the US buy their daily coffee outside their home Gross profit margin for most coffee shops is around 85% In the US the coffee shop business is a 10 billion dollar industry Let these numbers sink in for a minute. Let’s agree that all these numbers are saying one thing - that is the coffee industry has been on the rise for last few years, and it will continue to grow. This is what you will learn in this book: If you are thinking about opening a coffee house, here are the 13 steps that you will need to take. How to get funding for your new business How to write or get a coffee shop business plan Site selection and leasing Licensing and permits you will need (Uncle Sam) Décor and furniture you need (How to Buy Cheap) Menu and signs Equipment: how and where to locate good used ones Planning build-out Management and employees Getting the best food and coffee supplies Pricing and POS system Soft and grand opening Marketing and promotion 1. Language: English. Narrator: Sam Slydell. Audio sample: http://samples.audible.de/bk/acx0/108194/bk_acx0_108194_sample.mp3. Digital audiobook in aax.
A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP's of major industrial countries ab 11.99 EURO Leasing in the light of HGB US GAAP and IFRS Akademische Schriftenreihe. 1. Auflage
A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP's of major industrial countries ab 7.99 EURO Leasing in the light of HGB US GAAP and IFRS. 1. Auflage
Of the campaigns of the Second World War, the Italian-Greek War from October 1940 to April 1941 and the German campaign in Greece (April to May 1941) are still among the neglected aspects of historical research. In Italy, this war has been suppressed, and there is still no scientific reappraisal of it today. In Germany, too, research has hardly dealt with this topic, the Balkan campaign was considered a short episode before the Russian offensive. In Great Britain, a large number of accounts have appeared, all of which have a strongly apologetic character, since they justify the British decision to come to the aid of the Greeks, although this aid led to a military fiasco - as it did a year earlier in Norway - and considerably hindered the victorious British advance in North Africa.Heinz A. Richter's study on Greece in World War II shows the connections between the British decision to provide military support to Greece and the American Lend-leasing legislation. Following on from his account, Richter refutes the historical legend, which has been claimed equally by all participants, according to which Hitler's campaign in Greece cost him victory over Moscow and thus ultimately led to his defeat.IntroductionContingenza GreciaThe First Crisis: August 1939The Time of the Iitalian-Greek Amicizia Oktober 1930 - August 1940The Second Crisis: August 1940The Decision-making Process: September 1940The Unlash: On 28 October 1940The Italian Offensive: 28 October - 14 November 1940The Greek Counteroffensive: 14 November - 28 December 1940January-March 1941: Static Warfare and Mussolini's Failed CounteroffeniveThe German Mediation Offers: December 1940 - January 1941Operations Barbarity and LustreThe Intervention of the RAF October - December 1940Metaxas' Second Ochi: the Wavell-Longmore Mission - January 1941Operation Lustre: The Planning: February 1941Operation Lustre: The Eden-Dill: 22 February - 6 March 1941Operaton Lustre: The Decision-Making Process: March 1941Operation MaritaThe Deployment: January - March 1941The Coup in Belgrade 27 March - 6 April 1941The Countdown 27 March - 5 April 1941The Attack on Macedoia 6-10 April 1941The Breakthrough at Monastiri 10-13 April 1941The Battle for the Mountain Passes 14-18 April 1941The Political Crisis 14-18 April 1941The Surrender in Epirus 18-23 April 1941The Evacuation 24-29 April 1941The Division of Booty April-May 1941Concluding ReflexionsEpilogueBibliography, Index of Names
Scholarly Paper (Advanced Seminar) aus dem Jahr 2006 im Fachbereich Orientalistik / Sinologie - Islamwissenschaft, einseitig bedruckt, Note: 1,3, Veranstaltung: Middle East Economics, 81 Eintragungen im Literaturverzeichnis, Sprache: Englisch, Anmerkungen: This term paper analyses the Islamic Banking System, derived out of the principles of Islamic Economics, in its consequences for the start-up of young, innovative businesses. An analysis of the Profit-Loss-Sharing concepts Mudaraba and Musharaka, the Leasing Concepts of Ijara and Ijara-wa-iktina and the Trade Financing Concept of Murabaha, illustrated with case studies, explains why this banking system has several disadvanatges for ther start-up of young businessesand how it can be improved. , Abstract: The Islamic banking system is a relatively young institution that gains influence not only in the Islamic world but also in non-Muslim countries with big Muslim communities. The first Islamic bank, Dubai Islamic Bank, was erected in 1975; today about 265 Islamic finance institutions operate in more than 70 countries, and their assets have increased more than 40-fold since 1982 to exceed $230 billion. More and more western banks erect Islamic branches; the first was Citibank in 1996. This paper discusses the influence of an Islamic banking system on the start-up of young, innovative businesses. A negative influence would hinder these businesses to develop - if not counterbalanced by other measures like state involvement. In non-Muslim countries it would constrain religious Muslims from participating in the contemporary economical changes, determined by an opening-up of markets and privatization, which requires the start-up of new businesses. The Islamic banking system operates according to Islamic law; hence several Islamic restrictions, the most important is the prohibition of riba (=interest), limit its freedom to develop suitable financing instruments for the support of young, innovative businesses. These restrictions enlarge the risk of the bank especially when financing these businesses, so the bank either avoids these businesses or tries to bend the Islamic law and operates - de facto - like a conventional bank. In this case, however, the bank is facing problems with the Religious Supervisory Board, an integral part of every Islamic bank, which will stop the bank from deriving from the Islamic law (shari¿a). After discussing these determinants, I will discuss the existing interest-free financing instruments of Islamic Banking suitable for the start-up of young, innovative enterprises. On the example of the PLS-concepts musharaka and mudaraba, I will analyse the factors that make these financing concepts not attractive for banks, especially when financing young, innovative business. On the example of the Mark-up activities murabaha (Trade Financing) and ijara/ijara al-waktina (Leasing) I will analyse, why these concepts are only suitable for financing very special cases of young businesses and are not a suitable alternative to Western banking concepts for the majority of young entrepreneurs. Finally I will show ideas how to improve the system without violating Islamic law, but also discuss the limits of the Islamic banking system.
Seminar paper from the year 2005 in the subject Business economics - Customer Relationship Management, CRM, grade: 1,3, Dongbei University of Finance and Economics (Dalian/China), course: Sales Management, 2 + 8 online entries in the bibliography, language: English, abstract: According to the changing of the general conditions the German banks are forced to break new ground in order to assert their position: The market became much more lucent for customer because of new media. The consequences are an increasing pressure of competition and demanding cus-tomer. Therefore a binding and long-term customer relationship seems to be neces-sary for many banks to react to the changed conditions and to guarantee the continu-ity. A majority of German credit institutions tried to implement concepts of Customer Relationship Management (CRM). In some cases the afford - to turn the customer re-lationship into the road to success - were unsatisfying and unsuccessful. In this paper I want to show, how CRM works, how CRM can be implemented in banks and what problems can result from the implementation. In the first chapter I describe the current situation of German banks. After a brief overview about CRM in general we analyze the previous attempts of CRM implemen-tation. Two examples - Dresdner Bank and Deutsche Leasing, a member of the 'Sparkassen - Finanzgruppe' - follow. At the end I identify the problems of the im-plementation of CRM at the banks.
According to estimates by the International Land Coalition based at the International Fund for Agricultural Development (IFAD), 57 million hectares of land have been leased to foreign investors since 2007. Current research has focused on human rights issues related to inward investment in land but has been ignorant of water resource issues and the challenges of managing scarce water. This handbook will be the first to address inward investment in land and its impact on water resources in Africa. The geographical scope of this book will be the African continent, where land has attracted the attention of risk-taking investors because much land is under-utilised marginalized land, with associated water resources and rapidly growing domestic food markets. The successful implementation of investment strategies in African agriculture could determine the future of more than one billion people. An important factor to note is that Sub-Saharan Africa will, of all the continents, be hit hardest by climate change, population growth and food insecurity. Sensible investment in agriculture is therefore needed, however, at what costs and at whose expense? The book will also address the livelihoods theme and provide a holistic analysis of land and water grabbing in Sub-Saharan Africa. Four other themes will addressed: politics, economics, environment and the history of land investments in Sub-Saharan Africa. The editors have involved a highly diverse group of around 25 expert researchers, who will review the pro and anti-investment arguments, geopolitics, the role of capitalist investors, the environmental contexts and the political implications of, and reasons for, leasing millions of hectares in Sub-Saharan Africa. To date, there has been no attempt to review land investments through a suite of different lenses, thus this handbook will differ significantly from existing research and publication. The editors are Tony Allan, (Professor Emeritus, Department of Geography, School of Oriental and African Studies and King's College London); Jeroen Warner (Assistant Professor, Disaster Studies, University of Wageningen); Suvi Sojamo (PhD Researcher, Water and Development Research Group, Aalto University); and Martin Keulertz (PhD Researcher, Department of Geography, London Water Group, King's College London).