This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exis…
Discussing a wide range of topics of contemporary relevance from the domain of finance and economics, this book presents a collection of twenty-four research papers, which were selected on the basis of their topicality, the novelty of their methods, and the importance of their subject matter. All papers pursue an empirical approach to address key research issues, and are categorized into thr…
Dieses Handbuch vermittelt Managern in leitenden Funktionen von Unternehmen und Organisationen einen fundierten Überblick über die erfolgsrelevanten Aspekte des strategischen und operativen Marketing-Controllings. Ebenso erhalten Wissenschaftler und Studierende wertvolle Anregungen. Renommierte Autoren aus Wissenschaft und Praxis zeigen die bewährten Instrumente des Marketing-Controlling…
In 2022, the Bank’s lending signatures amounted to €65.1 billion. This report includes the 2022 financial statements and audit reports both for the EIB and the EIB Group.
This book challenges the notion that economic crises are modern phenomena through its exploration of the tumultuous 'credit-crunch' of the later Middle Ages. It illustrates clearly how influences such as the Black Death, inter-European warfare, climate change and a bullion famine occasioned severe and prolonged economic decline across fifteenth century England. Early chapters discuss trends in …
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from…
Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why the…
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax sys…
Accounting is often called “the language of business” because it communicates so much of the information that owners, managers, and investors need to evaluate a company’s financial performance. These people are stakeholders in the business—they’re interested in its activities because they’re affected by them. The financial futures of owners and other investors may depend heavily on …
This open textbook is a living document of knowledge and skills needed by finance students and professionals to design, govern, and invest financial resources from savings set aside during the working years, either by law (e.g., Canada Pension Plan), by mutual agreement (e.g. occupational pension plan), or privately (e.g. Registered Retirement Savings Plan, Tax-Free Savings Plan). Saving for re…