[Download free pdf] Look for the Union Label: History of the International Ladies’ Garment Workers’ Union: History of the International Ladies’ Garment Workers’ Union (Labor Human Resources Series)


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Look for the Union Label: History of the International Ladies’ Garment Workers’ Union: History of the International Ladies’ Garment Workers’ Union (Labor Human Resources Series)

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Author : Gus Tyler
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Description : This work provides a history of the International Ladies’ Garment Workers’ Union. Topics covered include: the union’s influence on political legislation and global economy; the story of the East European immigrants at the turn of the 20th century; and the union’s spirit of social reform.

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[Free pdf] Shared Services: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewauml;hlten DAX 30 Unternehmen (German Edition)


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Shared Services: Theoretische Beschreibung und empirische Analyse der Berichterstattung zur Nutzung des Shared-Service-Konzepts in ausgewauml;hlten DAX 30 Unternehmen (German Edition)

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Author : Robin Hafner
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Description : Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL – Controlling, Note: 1,7, Friedrich-Alexander-Universitauml;t Erlangen-Nuuml;rnberg, Sprache: Deutsch, Abstract: Mit Beginn der 1980er Jahre begannen amerikanische Firmen wie z.B. Exxon, Ford und General Electric die Erbringung bestimmter Unterstuuml;tzungsprozesse in sogenannte Shared Service Center (SSC) auszugliedern. Dieser Trend setzte sich ab Mitte der 1990er Jahre auch in Europa mit Hilfe der Niederlassungen von amerikanischen Unternehmen fort. Der Einfuuml;hrung von Shared Service Centern war eine zunehmende Diversifikation der Unternehmen vorangegangen, welche durch die stauml;rker werdende Dynamik internationaler Mauml;rkte und dem damit verbundenen Wettbewerbsdruck erforderlich geworden war. Die international agierenden Unternehmen setzten ihren Fokus nun stauml;rker auf den Kunden und spalteten ihre Organisationsstruktur in unterschiedliche Geschauml;ftseinheiten auf, um flexibler auf Kundenwuuml;nsche reagieren zu kouml;nnen. Dies hatte jedoch zur Folge, dass die Unterstuuml;tzungsprozesse, wie z.B. Personal, IT oder Controlling, in den einzelnen Geschauml;ftsbereichen parallel erfolgten , wodurch die Personal- und Infrastrukturkosten stiegen. Um diesem negativen Aspekt der divisionalen Organisationsstruktur entgegenzuwirken und zusauml;tzliche Synergieeffekte zu realisieren, fuuml;hrten die Unternehmen das Shared-Service-Konzept ein. Hierbei werden die Supportprozesse in einer separaten Unternehmenseinheit gebuuml;ndelt und somit sowohl Kosteneinsparungen als auch eine Steigerung der Prozessqualitauml;t ermouml;glicht.Trotz des inzwischen weit verbreiteten Einsatzes in der Unternehmenspraxis und den zahlreichen wissenschaftlichen Publikationen, welche die verschiedenen Aspekte von Shared Service Centern untersuchen, gibt es bislang keine umfassendere Untersuchung, in welchem Umfang und in welcher Ausprauml;gung deutsche Unternehmen von diesem Konzept Gebrauch machen. Vor diesem Hintergrund zielt diese empirische Studie darauf ab, anhand der Daten von ausgewauml;hlten DAX-Unternehmen, diese Luuml;cke zu schlieszlig;en. Gegenstand dieser Studie ist zudem die Berichterstattung von Seiten der Unternehmen und inwiefern der Umfang der Berichterstattung die aktuelle Verbreitung von Shared Services widerspiegelt.

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[Read and download] Kritische Analyse des Urteils des Bundesverfassungsgerichts vom 17.12.2014 zur Erbschaftsteuerbeguuml;nstigung nach sect;sect; 13a, 13b ErbStG (German Edition)


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Kritische Analyse des Urteils des Bundesverfassungsgerichts vom 17.12.2014 zur Erbschaftsteuerbeguuml;nstigung nach sect;sect; 13a, 13b ErbStG (German Edition)

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Author : Michael Thomas
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Description : Projektarbeit aus dem Jahr 2015 im Fachbereich BWL – Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, , Sprache: Deutsch, Abstract: Ausgangspunkt dieser wissenschaftlichen Arbeit ist die aktuelle Entscheidung vom Bundesverfassungsgericht zum Erbschaft- und Schenkungsteuergesetz. Um dieses Urteil verstehen zu kouml;nnen, versucht diese Arbeit einen groben Uuml;berblick uuml;ber die derzeit noch guuml;ltige, aber bereits verfassungswidrige Gesetzeslage zu verschaffen. Auf keinen Fall besteht bei diesem Uuml;berblick ein Anspruch auf Vollstauml;ndigkeit. Spezielle Regelungen und Details einzelner Normen werden in diesem Abschnitt bewusst nicht beschrieben, um den Uuml;berblickcharakter dieses Abschnitts nicht zu verlieren. Im Vordergrund stehen vielmehr die Paragraphen sect;19 Abs.1 ErbStG und sect;sect; 13a, 13b ErbStG. Das Wissen daruuml;ber ist Grundlage fuuml;r die anschlieszlig;ende Erouml;rterung der Verfassungswidrigkeit dieser Gesetzeslage, die einen Hauptteil der Projektarbeit ausmacht. Spezifische Regelungen, die nicht in direktem Zusammenhang mit der Steuerbefreiung nach sect;13a ErbStG stehen, thematisiert diese Ausarbeitung nicht. Aus Gruuml;nden der besseren Verstauml;ndlichkeit fuuml;hrt diese Ausarbeitung im Hauptteil oftmals lediglich die Erbschaftsteuer an. Die Schenkung wird nach sect;1 Abs. 2 ErbStG grundsauml;tzlich identisch zur Erbschaft behandelt, aus Vereinfachungsgruuml;nden wird jedoch die Schenkung vernachlauml;ssigt und in Beschreibungen und Beispielen lediglich vom Erbfall ausgegangen. Der nachfolgende Abschnitt befasst sich mit der Untersuchung, welche Gesetzesabschnitte der Neuregelung beduuml;rfen. Dabei stehen vor allem die Diskussion der Grundgesetzeswidrigkeit der bisherigen Rechtslage an sich, als auch die Privilegierung der Vererbung bzw. Verschenkung von Gesellschaftsvermouml;gen gegenuuml;ber Privatvermouml;gen im Fokus. Der zweite Hauptteil dieser wissenschaftlichen Arbeit ist die Analyse der mouml;glichen Neuregelungen. Auch hier liegt besonderes Augenmerk auf der Eignung zur Einhaltung der gewuuml;nschten Ziele, der Beibehaltung des Steuerwerts und die Vereinbarkeit mit dem Grundgesetz. In diesem Abschnitt werden die Neuregelungsvorschlauml;ge der Fachautoren mit denen des Referentenentwurfs des BMFs verglichen und analysiert. Ziel dieser Arbeit soll es sein den Referentenentwurf durch die Analyse der Neuregelungsmouml;glichkeiten in seinem Vorschlag zu bestauml;rken oder einzelne vorgesehene Neuregelungen zu kritisieren, um so eine mouml;glichst gesetzeskonforme Regelung zu garantieren.

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[Download ebook] Mergers and Acquisitions in Practice


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Mergers and Acquisitions in Practice

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Author : From Routledge
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Description : The growth in mergers and acquisitions (MA) activity around the worldnbsp;masksnbsp;a high rate of failure. MA can provide companies with many benefits, but in the optimism and excitement of the deal many of the challenges are often overlooked. This comprehensive collection, bringing together an international team of contributors, moves beyond the theory to focus on the practical elements of mergers and acquisitions.This hands-on, step-by-step volume provides strategies, frameworks, guidelines, and ample examples for managing and optimizing MA performance, including:ways to analyze different types of synergy;understanding and analyzing cultural difference along corporate and national cultural dimensions, using measurement tools;using negotiation, due diligence, and planning to analyze the above factors; making use of this data during negotiation, screening, planning, agreement, and when deciding on post-merger integration approaches.Students, researchers, and managers will find this text a vital resource when it comes tonbsp;understanding this key facet of the international business world.

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(Download free ebook) Portrait of a Woman in Silk: Hidden Histories of the British Atlantic World


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Portrait of a Woman in Silk: Hidden Histories of the British Atlantic World

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Author : Zara Anishanslin
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Description : Through the story of a portrait of a woman in a silk dress, historian Zara Anishanslin embarks on a fascinating journey, exploring and refining debates about the cultural history of the eighteenth-century British Atlantic world. While most scholarship on commodities focuses either on labor and production or on consumption and use, Anishanslin unifies both, examining the worlds of four identifiable people who produced, wore, and represented this object: a London weaver, one of early modern Britainrsquo;s few women silk designers, a Philadelphia merchantrsquo;s wife, and a New England painter. nbsp; Blending macro and micro history with nuanced gender analysis, Anishanslin shows how making, buying, and using goods in the British Atlantic created an object-based community that tied its inhabitants together, while also allowing for different views of the Empire. Investigating a range of subjects including self-fashioning, identity, natural history, politics,nbsp;and trade, Anishanslin makes major contributions both to the study of material culture and to our ongoing conversation about how to write history.

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