Información de una colección
|
|
Documentos disponibles dentro de esta colección (5)
Refinar búsqueda
Título : Casinonomics : The Socioeconomic Impacts of the Casino Industry Tipo de documento: documento electrónico Autores: Douglas M. Walker ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 Número de páginas: XV, 297 p Il.: online resource ISBN/ISSN/DL: 978-1-4614-7123-3 Idioma : Inglés (eng) Palabras clave: Management Economics science Economic policy Economics, general Policy Clasificación: 658 Empresas. Organización de empresas Resumen: Casinonomics provides a comprehensive analysis of the economic and social impacts of the casino industry. Examining the latest cutting-edge research, with a mix of theory and empirical evidence, Casinonomics informs the reader on the most important facets at the forefront of the public policy debate over this controversial industry. While the casino industry has continued to expand across the United States, and around the world, critics argue that casinos bring negative social impacts that offset any economic benefits. Casinonomics examines the evidence on the frequently claimed benefits and costs stemming from expansions in the casino industry, including the impact on economic growth, consumer welfare, and government tax revenues, as well as gambling disorders, crime rates, and the impact on other businesses. Readers will come away with a better-informed opinion on the merits of these arguments for and against public policies that would expand casino gambling Nota de contenido: Introduction -- PART I: Economic benefits from commercial casinos -- Casinos and economic growth -- Gambling, consumer behavior, and welfare -- Misconceptions about casinos and economic growth -- Analysis of the relationship between casinos and economic growth -- Recent evidence on casinos and economic growth -- The impact of casinos on state tax revenues -- Overview of Part I -- PART II: Disordered gambling and related behaviors -- Casinos and drunk driving fatalities -- Gambling, crime, binge drinking, drug use, and hiring prostitutes -- Gambling and attention deficit hyperactivity disorder -- Overview of Part II -- PART III: Negative socioeconomic impacts of gambling -- The social costs of gambling -- Issues in social cost analysis -- Is gambling an “unproductive” activity? -- Casinos and crime: A review of the literature -- Casinos and commercial real estate values: A case study of Detroit -- Relationships among gambling industries -- Overview of Part III -- PART IV: Conclusion -- Past and future -- APPENDIX: Primer on Microeconomics En línea: http://dx.doi.org/10.1007/978-1-4614-7123-3 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36451 Casinonomics : The Socioeconomic Impacts of the Casino Industry [documento electrónico] / Douglas M. Walker ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2013 . - XV, 297 p : online resource. - (Management for Professionals, ISSN 2192-8096) .
ISBN : 978-1-4614-7123-3
Idioma : Inglés (eng)
Palabras clave: Management Economics science Economic policy Economics, general Policy Clasificación: 658 Empresas. Organización de empresas Resumen: Casinonomics provides a comprehensive analysis of the economic and social impacts of the casino industry. Examining the latest cutting-edge research, with a mix of theory and empirical evidence, Casinonomics informs the reader on the most important facets at the forefront of the public policy debate over this controversial industry. While the casino industry has continued to expand across the United States, and around the world, critics argue that casinos bring negative social impacts that offset any economic benefits. Casinonomics examines the evidence on the frequently claimed benefits and costs stemming from expansions in the casino industry, including the impact on economic growth, consumer welfare, and government tax revenues, as well as gambling disorders, crime rates, and the impact on other businesses. Readers will come away with a better-informed opinion on the merits of these arguments for and against public policies that would expand casino gambling Nota de contenido: Introduction -- PART I: Economic benefits from commercial casinos -- Casinos and economic growth -- Gambling, consumer behavior, and welfare -- Misconceptions about casinos and economic growth -- Analysis of the relationship between casinos and economic growth -- Recent evidence on casinos and economic growth -- The impact of casinos on state tax revenues -- Overview of Part I -- PART II: Disordered gambling and related behaviors -- Casinos and drunk driving fatalities -- Gambling, crime, binge drinking, drug use, and hiring prostitutes -- Gambling and attention deficit hyperactivity disorder -- Overview of Part II -- PART III: Negative socioeconomic impacts of gambling -- The social costs of gambling -- Issues in social cost analysis -- Is gambling an “unproductive” activity? -- Casinos and crime: A review of the literature -- Casinos and commercial real estate values: A case study of Detroit -- Relationships among gambling industries -- Overview of Part III -- PART IV: Conclusion -- Past and future -- APPENDIX: Primer on Microeconomics En línea: http://dx.doi.org/10.1007/978-1-4614-7123-3 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36451 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : Enterprise Information Management : When Information Becomes Inspiration Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Paul Baan Editorial: New York, NY : Springer New York Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 num. 2 Número de páginas: XII, 228 p Il.: online resource ISBN/ISSN/DL: 978-1-4614-5236-2 Idioma : Inglés (eng) Palabras clave: Business Information technology Data processing Database management and Management IT in Systems Applications (incl. Internet) Clasificación: 658 Empresas. Organización de empresas Resumen: How an organization manages its information is arguably the most important skill in today’s dynamic and hyper-competitive environment. In Enterprise Information Management, editor Paul Baan and a team of expert contributors present a holistic approach to EIM, with an emphasis on action-oriented decision making. The authors demonstrate that EIM must be promoted from the top down, in order to ensure that the entire organization is committed to establishing and supporting the systems and processes designed to capture, store, analyze, and disseminate information. They identify three key “pillars” of applications: (1) business intelligence (the information and knowledge management process itself); (2) enterprise content management (company-wide management of unstructured information, including document management, digital asset management, records management, and web content management); and (3) enterprise search (using electronic tools to retrieve information from databases, file systems, and legacy systems). The authors explore EIM from economic and socio-psychological perspectives, considering the “ROI” (return on information) of IT and related technological investments, and the cultural and behavioral aspects through which people and machines interact. Illustrating concepts through case examples, the authors provide a variety of tools for managers to assess and improve the effectiveness of their EIM infrastructure, considering its implications for customer and client relations, process and system improvements, product and service innovations, and financial performance En línea: http://dx.doi.org/10.1007/978-1-4614-5236-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36415 Enterprise Information Management : When Information Becomes Inspiration [documento electrónico] / SpringerLink (Online service) ; Paul Baan . - New York, NY : Springer New York : Imprint: Springer, 2013 . - XII, 228 p : online resource. - (Management for Professionals, ISSN 2192-8096; 2) .
ISBN : 978-1-4614-5236-2
Idioma : Inglés (eng)
Palabras clave: Business Information technology Data processing Database management and Management IT in Systems Applications (incl. Internet) Clasificación: 658 Empresas. Organización de empresas Resumen: How an organization manages its information is arguably the most important skill in today’s dynamic and hyper-competitive environment. In Enterprise Information Management, editor Paul Baan and a team of expert contributors present a holistic approach to EIM, with an emphasis on action-oriented decision making. The authors demonstrate that EIM must be promoted from the top down, in order to ensure that the entire organization is committed to establishing and supporting the systems and processes designed to capture, store, analyze, and disseminate information. They identify three key “pillars” of applications: (1) business intelligence (the information and knowledge management process itself); (2) enterprise content management (company-wide management of unstructured information, including document management, digital asset management, records management, and web content management); and (3) enterprise search (using electronic tools to retrieve information from databases, file systems, and legacy systems). The authors explore EIM from economic and socio-psychological perspectives, considering the “ROI” (return on information) of IT and related technological investments, and the cultural and behavioral aspects through which people and machines interact. Illustrating concepts through case examples, the authors provide a variety of tools for managers to assess and improve the effectiveness of their EIM infrastructure, considering its implications for customer and client relations, process and system improvements, product and service innovations, and financial performance En línea: http://dx.doi.org/10.1007/978-1-4614-5236-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36415 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : Organizational Psychology for Managers Tipo de documento: documento electrónico Autores: Stephen R. Balzac ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 Número de páginas: XVII, 266 p. 4 illus Il.: online resource ISBN/ISSN/DL: 978-1-4614-8505-6 Idioma : Inglés (eng) Palabras clave: Business Organization Planning Personnel management Psychology and Management Human Resource General Clasificación: 658 Empresas. Organización de empresas Resumen: No matter how monolithic it may appear, an organization is a collection of moving parts. Whether we are looking at building teams, providing leadership, hiring and training employees, problem solving, managing time effectively, or setting aggressive, inspiring goals, every decision can easily impact every other decision. The complexity can quickly become overwhelming. Organizational Psychology for Managers identifies a framework and offers key methodologies managers need to define behavioral tendencies and navigate complex organizational systems. Each chapter takes a high-level view of a particular aspect of organizational psychology, focusing on elements that shape companies and drive operational efficiency. Senior-level managers and C-Suite executives will benefit from the strategies presented in this book as they clearly indicate how to understand and leverage the psychological underpinnings of any corporate environment. “Balzac combines stories of jujitsu, wheat, gorillas, and the Lord of the Rings with very practical advice and hands-on exercises aimed at anyone who cares about management, leadership, and culture.” - Todd Raphael, Editor-in-Chief, ERE Media “Organizational Psychology for Managers is an insightful book that reminds the business leader of basic principles of leading a successful organization in an engaging style…” - Elizabeth Brown, President, Softeach, Inc. “…Balzac preaches real engagement with one's own company and a mindful state of operation, especially by executives…” - Sid Probstein, Chief Technology Officer, Attivio – Active Intelligence “…[Organizational Psychology for Managers] should be required reading in MBA programs, military leadership courses, and needs to be on the bookshelf of every Fortune 1000 VP of Human Resources. Steve Balzac is the 21st century’s Tom Peters.” - Stephen R Guendert, PhD, CMG Director of Publications “…[Organizational Psychology for Managers’] combination of pop culture references, personal stories, and thought providing insights to illustrate world class leadership principles makes it a must read for business professionals at all management levels.” - Eric Bloom, President, Manager Mechanics, LLC Nota de contenido: Chapter 1: The Vortex: Organizations as Systems -- Chapter 2: Telling Your Story: Organizational Vision as a Driver of Success -- Chapter 3: The Life Cycle of a Team: Development, Problem Solving, and Decision Making -- Chapter 4: Leadership, Power, and Emotional Intelligence -- Chapter 5: Motivating and Loyalty: Creating a Motivated Work Force.- Chapter 6: Recruiting with Confidence: Developing Effective Strategies and Having the Confidence to Use Them -- Chapter 7: Justice and Fairness in Organizations -- Chapter 8: Organizational Learning -- Chapter 9: The Myth of Productivity: Measurement, Goal Setting, and the High Performance Cycle -- Chapter 10 Master of Time and Space -- Chapter 11: Organizational Stress: A Two-Edged Sword -- Chapter 12: The Success Mind: Building Optimism and Focusing Will En línea: http://dx.doi.org/10.1007/978-1-4614-8505-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35916 Organizational Psychology for Managers [documento electrónico] / Stephen R. Balzac ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XVII, 266 p. 4 illus : online resource. - (Management for Professionals, ISSN 2192-8096) .
ISBN : 978-1-4614-8505-6
Idioma : Inglés (eng)
Palabras clave: Business Organization Planning Personnel management Psychology and Management Human Resource General Clasificación: 658 Empresas. Organización de empresas Resumen: No matter how monolithic it may appear, an organization is a collection of moving parts. Whether we are looking at building teams, providing leadership, hiring and training employees, problem solving, managing time effectively, or setting aggressive, inspiring goals, every decision can easily impact every other decision. The complexity can quickly become overwhelming. Organizational Psychology for Managers identifies a framework and offers key methodologies managers need to define behavioral tendencies and navigate complex organizational systems. Each chapter takes a high-level view of a particular aspect of organizational psychology, focusing on elements that shape companies and drive operational efficiency. Senior-level managers and C-Suite executives will benefit from the strategies presented in this book as they clearly indicate how to understand and leverage the psychological underpinnings of any corporate environment. “Balzac combines stories of jujitsu, wheat, gorillas, and the Lord of the Rings with very practical advice and hands-on exercises aimed at anyone who cares about management, leadership, and culture.” - Todd Raphael, Editor-in-Chief, ERE Media “Organizational Psychology for Managers is an insightful book that reminds the business leader of basic principles of leading a successful organization in an engaging style…” - Elizabeth Brown, President, Softeach, Inc. “…Balzac preaches real engagement with one's own company and a mindful state of operation, especially by executives…” - Sid Probstein, Chief Technology Officer, Attivio – Active Intelligence “…[Organizational Psychology for Managers] should be required reading in MBA programs, military leadership courses, and needs to be on the bookshelf of every Fortune 1000 VP of Human Resources. Steve Balzac is the 21st century’s Tom Peters.” - Stephen R Guendert, PhD, CMG Director of Publications “…[Organizational Psychology for Managers’] combination of pop culture references, personal stories, and thought providing insights to illustrate world class leadership principles makes it a must read for business professionals at all management levels.” - Eric Bloom, President, Manager Mechanics, LLC Nota de contenido: Chapter 1: The Vortex: Organizations as Systems -- Chapter 2: Telling Your Story: Organizational Vision as a Driver of Success -- Chapter 3: The Life Cycle of a Team: Development, Problem Solving, and Decision Making -- Chapter 4: Leadership, Power, and Emotional Intelligence -- Chapter 5: Motivating and Loyalty: Creating a Motivated Work Force.- Chapter 6: Recruiting with Confidence: Developing Effective Strategies and Having the Confidence to Use Them -- Chapter 7: Justice and Fairness in Organizations -- Chapter 8: Organizational Learning -- Chapter 9: The Myth of Productivity: Measurement, Goal Setting, and the High Performance Cycle -- Chapter 10 Master of Time and Space -- Chapter 11: Organizational Stress: A Two-Edged Sword -- Chapter 12: The Success Mind: Building Optimism and Focusing Will En línea: http://dx.doi.org/10.1007/978-1-4614-8505-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35916 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : Protecting Your Intellectual Property Rights : Understanding the Role of Management, Governments, Consumers and Pirates Tipo de documento: documento electrónico Autores: Peggy Chaudhry ; SpringerLink (Online service) ; Alan Zimmerman Editorial: New York, NY : Springer New York Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 Número de páginas: XVIII, 230 p Il.: online resource ISBN/ISSN/DL: 978-1-4614-5568-4 Idioma : Inglés (eng) Palabras clave: Law Economics Management science and economics Economics, general Law, Clasificación: 658 Empresas. Organización de empresas Resumen: Counterfeit products represent a growing problem for a wide range of industries. There are many estimates of the size of this problem most of which coalesce around $500-billion annually on a global basis. Overall, a wide range of industries agree that there is a severe problem with the global protection of intellectual property rights (IPR), yet, there have been virtually no attempts to describe all aspects of the problem. This book aims at giving the most complete description of various characteristics of the intellectual property rights (IPR) environment in a global context. The authors believe a holistic understanding of the problem must include consumer complicity to purchase counterfeit, actions of the counterfeiters (pirates) as well as actions (or inaction) by home and host governments, and the role of international organizations and industry alliances. Only after establishing how all the actors in the IPR environment relate to one another can we describe global protection of the intellectual property rights environment and the managerial response of IPR owners and/or industry associations to combat this ongoing problem. The book will conclude with pragmatic recommendations for protecting intellectual property given the recent trends discussed in the previous chapters, making it of interest to practitioners and policy-makers alike. "Authoritative, timely, and thought-provoking, Chaudhry and Zimmerman did it again. If you are interested in the latest developments in IPR around the world, you need to arm yourself with the insights contained in this immensely useful book." - Mike W. Peng, Jindal Chair of Global Strategy, University of Texas at Dallas and author of Global Business , Global Strategy , and GLOBAL "Chaudhry and Zimmerman's work is comprehensive and research-based, but very accessible to the reader. This book will be of interest to lawyers, as well as corporate managers, seeking to understand the dynamics of the illicit trade in consumer goods." - Tom Snelling, Partner, Freshfields Bruckhaus Deringer LLP Nota de contenido: Dedication -- Acknowledgments -- Preface -- Introduction -- The global growth of counterfeit trade -- The supply of counterfeit trade: the problem countries -- Modeling the intellectual property rights environment -- The demand for counterfeit trade: consumer complicity -- The use of anti-piracy marketing techniques to educate the consumer -- Changing Trade Policy: The EU and US Bolster Protection of Intellectual Property Rights -- Government and Industry Led Operations to Curb Counterfeit Trade -- The special case of China -- Internet Piracy: The Virtual Marketplace for Counterfeit Goods -- Managerial counterattack: traditional and novel anti-counterfeiting strategies -- The future: will the piracy paradox persist? -- References En línea: http://dx.doi.org/10.1007/978-1-4614-5568-4 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36423 Protecting Your Intellectual Property Rights : Understanding the Role of Management, Governments, Consumers and Pirates [documento electrónico] / Peggy Chaudhry ; SpringerLink (Online service) ; Alan Zimmerman . - New York, NY : Springer New York : Imprint: Springer, 2013 . - XVIII, 230 p : online resource. - (Management for Professionals, ISSN 2192-8096) .
ISBN : 978-1-4614-5568-4
Idioma : Inglés (eng)
Palabras clave: Law Economics Management science and economics Economics, general Law, Clasificación: 658 Empresas. Organización de empresas Resumen: Counterfeit products represent a growing problem for a wide range of industries. There are many estimates of the size of this problem most of which coalesce around $500-billion annually on a global basis. Overall, a wide range of industries agree that there is a severe problem with the global protection of intellectual property rights (IPR), yet, there have been virtually no attempts to describe all aspects of the problem. This book aims at giving the most complete description of various characteristics of the intellectual property rights (IPR) environment in a global context. The authors believe a holistic understanding of the problem must include consumer complicity to purchase counterfeit, actions of the counterfeiters (pirates) as well as actions (or inaction) by home and host governments, and the role of international organizations and industry alliances. Only after establishing how all the actors in the IPR environment relate to one another can we describe global protection of the intellectual property rights environment and the managerial response of IPR owners and/or industry associations to combat this ongoing problem. The book will conclude with pragmatic recommendations for protecting intellectual property given the recent trends discussed in the previous chapters, making it of interest to practitioners and policy-makers alike. "Authoritative, timely, and thought-provoking, Chaudhry and Zimmerman did it again. If you are interested in the latest developments in IPR around the world, you need to arm yourself with the insights contained in this immensely useful book." - Mike W. Peng, Jindal Chair of Global Strategy, University of Texas at Dallas and author of Global Business , Global Strategy , and GLOBAL "Chaudhry and Zimmerman's work is comprehensive and research-based, but very accessible to the reader. This book will be of interest to lawyers, as well as corporate managers, seeking to understand the dynamics of the illicit trade in consumer goods." - Tom Snelling, Partner, Freshfields Bruckhaus Deringer LLP Nota de contenido: Dedication -- Acknowledgments -- Preface -- Introduction -- The global growth of counterfeit trade -- The supply of counterfeit trade: the problem countries -- Modeling the intellectual property rights environment -- The demand for counterfeit trade: consumer complicity -- The use of anti-piracy marketing techniques to educate the consumer -- Changing Trade Policy: The EU and US Bolster Protection of Intellectual Property Rights -- Government and Industry Led Operations to Curb Counterfeit Trade -- The special case of China -- Internet Piracy: The Virtual Marketplace for Counterfeit Goods -- Managerial counterattack: traditional and novel anti-counterfeiting strategies -- The future: will the piracy paradox persist? -- References En línea: http://dx.doi.org/10.1007/978-1-4614-5568-4 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36423 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : Valuing Intellectual Capital : Multinationals and Taxhavens Tipo de documento: documento electrónico Autores: Gio Wiederhold ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 Número de páginas: XX, 543 p. 108 illus., 100 illus. in color Il.: online resource ISBN/ISSN/DL: 978-1-4614-6611-6 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Tax accounting laws Management and Taxation/Tax Law Accounting/Auditing Clasificación: 658 Empresas. Organización de empresas Resumen: Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was narrowly averted by passage of the American Taxpayer Relief Act on New Year’s Day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience. Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics Nota de contenido: Preface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on National Economies -- Conclusion and Recommendations -- Bibliography -- Appendix A MNC’s Income and Balance Statements. - Appendix B Selected Laws and Regulations -- Appendix C Royalties for IP -- Appendix D Definitions and Glossary -- Appendix E Tax Expenditures -- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index En línea: http://dx.doi.org/10.1007/978-1-4614-6611-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35897 Valuing Intellectual Capital : Multinationals and Taxhavens [documento electrónico] / Gio Wiederhold ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XX, 543 p. 108 illus., 100 illus. in color : online resource. - (Management for Professionals, ISSN 2192-8096) .
ISBN : 978-1-4614-6611-6
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Tax accounting laws Management and Taxation/Tax Law Accounting/Auditing Clasificación: 658 Empresas. Organización de empresas Resumen: Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was narrowly averted by passage of the American Taxpayer Relief Act on New Year’s Day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience. Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics Nota de contenido: Preface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on National Economies -- Conclusion and Recommendations -- Bibliography -- Appendix A MNC’s Income and Balance Statements. - Appendix B Selected Laws and Regulations -- Appendix C Royalties for IP -- Appendix D Definitions and Glossary -- Appendix E Tax Expenditures -- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index En línea: http://dx.doi.org/10.1007/978-1-4614-6611-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35897 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
