EU and International Crime Control

Topical Issues

Author: Marc Cools,Marleen Easton,Brice De Ruyver,Lieven Pauwels

Publisher: Maklu

ISBN: 9046603288

Category: Political Science

Page: 221

View: 2351

In nowadays' globalised society an international exchange of ideas and views in indispensable within the field of social sciences, including criminology and criminal justice studies. The Research Group Governance of Security wants to foster contemporary international discourses on issues of crime and crime control. Therefore, GofS started a Research Paper Series, combining theoretical and empirical articles on issues reflecting the research activities of GofS. This research group is collaboration between Ghent University and Ghent University College in Belgium. GofS is concentrating its research around the study of administrative and judicial policy that has been developed with respect to new issues of crime and insecurity. Volume 4 focuses on topical issues in EU and International Crime Control. The first five articles deal with intrinsic EU criminal policy aspects, including in its transatlantic cooperation with the US.The remaining three articles deal with anti money laundering control, counter-strategies of criminal organisations and police torture.

Optimization of Tax Sovereignty and Free Movement

Author: Sjoerd Douma

Publisher: IBFD

ISBN: 9087221126

Category: Direct taxation

Page: 340

View: 9945

The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement.

Valuing a Business, 5th Edition

The Analysis and Appraisal of Closely Held Companies

Author: Shannon P. Pratt

Publisher: McGraw Hill Professional

ISBN: 0071509356

Category: Business & Economics

Page: 1000

View: 8412

Capitalize on All the Latest Legal, Financial, and Compliance Information Needed to Analyze and Appraise Any Business For over 25 years, Valuing a Business has provided professionals and students with expert business valuation information, offering clear, concise coverage of valuation principles and methods. Over the decades, the book's unsurpassed explanations of all valuation issues have made it the definitive text in the field, against which every other business valuation book is measured. Now updated with new legal, financial, and compliance material, the Fifth Edition of Valuing a Business presents detailed answers to virtually all valuation questions_ranging from executive compensation and lost profits ESOP issues and valuation discounts. Written by Shannon Pratt, one of the world's leading authorities on business valuation, this updated classic offers a complete “one-stop” compendium of information on the full range of valuation concepts and methods. Valuing a Business contains step-by-step discussions and analyses of: Business Valuation Standards and Credentials Defining the Assignment Business Valuation Theory and Principles Gathering Company Data Site Visits and Interviews Researching Economic and Industry Information Analyzing Financial Statements Financial Statement Ratio Analysis Income, Market, and Asset-Based Approaches to Valuation The Capitalized Excess Earnings Method Premiums and Discounts Writing and Reviewing Business Valuation Reports Valuing Debt Securities, Preferred Stock, Stock Options, and S Corporation Stock Valuations for Estate and Gift Tax Purposes Buy-Sell Agreements Valuations for Income Tax Purposes Valuation with Employee Stock Ownership Plans Valuations for Ad Valorem Taxation Dissenting Stockholder and Minority Oppression Actions Valuations for Marital Dissolution Purposes Litigation Support Services Expert Testimony Arbitration and Mediation This landmark reference also presents a wealth of recent court cases for each valuation area, which together provide a comprehensive overview of all the legal rulings and trends in the field of business valuation.

Winning Resumes

Author: Robin Ryan

Publisher: John Wiley & Sons

ISBN: 9780471263654

Category: Business & Economics

Page: 285

View: 3936

A new and improved edition of the ultimate resume guide A career coach and syndicated columnist shows how to use her powerful Goldmining technique to create the most effective resume possible. This remarkable technique is a seven-step process that brings out all of the candidate's most marketable skills and accomplishments. This new edition is updated to offer even better career advice from one of the foremost authorities on job search and hiring practices, including all the newest information on the best ways job hunters can use the Internet to their advantage. Includes a list of dozens of mistakes to avoid and ways to make the resume stand out as much as possible. Also featured are tips from human resources personnel and hiring managers on key mistakes applicants make on their resumes.

Business Valuation and Federal Taxes

Procedure, Law and Perspective

Author: David Laro,Shannon P. Pratt

Publisher: John Wiley & Sons

ISBN: 1118023188

Category: Business & Economics

Page: 560

View: 6137

Praise for Business Valuation and Federal Taxes Procedure, Law, and Perspective Second Edition "The Honorable David Laro and Dr. Shannon Pratt present a comprehensive primer on federal tax valuation controversies that will benefit both tax practitioners (attorneys and CPAs) and valuation practitioners. . . . It serves as a valued reference source and an introductory text for legal and valuation training." —Roger J. Grabowski, Duff & Phelps Corp. from the Foreword "[I]t is refreshing to see these two close observers of valuation issues collaborate on this intriguing volume. What the reader gets is something like a mural—depicting the life of a business appraisal from conception to preparation to the occasional ultimate use by a trier of fact." —Ronald D. Aucutt, Esq.McGuireWoods LLP, from the Foreword "This offering from Judge David Laro and Dr. Shannon Pratt fills in some persistent gaps in the business valuation literature, as well as a surprisingly fresh treatment of perennial themes." —John A. Bogdanski, Professor of LawLewis & Clark Law School, from the Foreword Straightforward guidance and perspective on business valuation from two of the nation's top authorities Written by Senior Judge David Laro and Shannon Pratt, both leading experts on the subject, Business Valuation and Federal Taxes, Second Edition provides a comprehensive overview of business valuation procedures. The new edition offers: Insightful perspectives of personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Timely coverage of FAS 157 and its many changes to penalties and sanctions affecting both taxpayers and appraisers Exploration of new court cases Presenting knowledge and guidance to those who perform valuations as well as those who are affected by them, Business Valuation and Federal Taxes, Second Edition is the essential guide to federal taxes and valuation, and specifically valuations relating to business interests.

Cultural Property Crime

An Overview and Analysis on Contemporary Perspectives and Trends

Author: Joris Kila,Marc Balcells

Publisher: Brill Academic Pub

ISBN: 9789004279711

Category: Law

Page: 380

View: 9255

In Cultural Property Crime, experts from a wide range of disciplines provide analytical insights into classical and contemporary criminal acts that affect our cultural heritage worldwide, both in peace and wartime.

Kindling Flames

Flying Sparks

Author: Julie Wetzel

Publisher: Crimson Tree Publishing

ISBN: 1634220161

Category: Fiction

Page: 282

View: 3570

When Vicky becomes the target of a serial arsonist plaguing the city, Darien calls on the supernatural community to help. Pulling the creatures of the night together to cooperate on any project is troublesome at the best of times. The fact that the one responsible for the city’s woes is a being of fire and magic leads the reluctant groups to a truce that makes Vicky start to think that her job might be a bit more than one normal human can handle. The Kindling Flames Series is a paranormal romance series that should not be passed up. Dive into a series filled with sexy vampires, werewolves, shifters, Fae folk, and more. Science fiction and urban fantasy romance lovers unite because this series has seven exciting books that readers have compared to other popular vampire romance novels such as: A Shade of Vampire Series by Bella Forest, the Immortals After Dark Series by Kresley Cole, The Sookie Steakhouse Novels (True Blood) by Charlaine Harris, The Twilight Saga by Stephenie Meyer, The Vampire Academy by Richelle Mead, and The Black Dagger Brotherhood Series by J.R. Ward.

International Law Challenges

Homeland Security and Combating Terrorism

Author: Thomas McK. Sparks,Glenn M. Sulmasy

Publisher: N.A


Category: Courts-martial and courts of inquiry

Page: 434

View: 3264

Technologies on the Stand

Legal and Ethical Questions in Neuroscience and Robotics

Author: Bibi van den Berg,Laura Klaming

Publisher: Wolf Legal Publications

ISBN: 9789058506511

Category: Law

Page: 422

View: 4745

Neurotechnologies, such as functional Mangetich Resonance Imaging and Deep Brain Stimulation, are used in the health sector for research, diagnosis, and therapy. But, neurotechnologies could also be used for human enhancement, for instance, to improve cognitive functions. Moreover, insights from neuroscience are increasingly used for legal purposes, for instance, to determine a suspect's responsibility for his actions or to distinguish truthful from deceptive statements. These three domains of application raise different, important ethical and legal questions that require further discussion. Similarly, the application of robotics and autonomous technologies in various (social) situations - in the home, hospital environments, traffic, and war - raises a number of ethical and legal issues. These include questions, such as what are the ethical implications of applying robots in the health sector with regard to our ideas about human dignity and autonomy? What are the consequences of using robotics in war? And, can we hold robots liable if they play an ever more important role in our daily lives? This book, which was created in light of a conference on the topic that was held in Spring of 2011 at Tilburg University in the Netherlands, brings together 19 papers on the fascinating developments in neuroscience and robotics, and the legal, ethical, and consequences these developments may have.

Understanding Business Valuation

A Practical Guide To Valuing Small To Medium Sized Businesses

Author: Trugman

Publisher: John Wiley & Sons

ISBN: 1945498315

Category: Business & Economics

Page: 1264

View: 2310

This fifth edition simplifies a technical and complex area of practice with real-world experience and examples. Expert author Gary Trugman's informal, easy-to-read style, covers all the bases in the various valuation approaches, methods, and techniques. Author note boxes throughout the publication draw on Trugman's veteran, practical experience to identify critical points in the content. Suitable for all experience levels, you will find valuable information that will improve and fine-tune your everyday activities.

Cost of Capital

Applications and Examples

Author: Shannon P. Pratt,Roger J. Grabowski

Publisher: John Wiley & Sons

ISBN: 9780470886717

Category: Business & Economics

Page: 832

View: 515

Venture Capital Valuation, + Website

Case Studies and Methodology

Author: Lorenzo Carver

Publisher: John Wiley & Sons

ISBN: 0470908289

Category: Business & Economics

Page: 278

View: 2697

"Very few of the decision makers involved in a venture backed company have a definitive understanding of how valuation techniques are being applied to their financial statements and their decision making process. This casebook provides a quick and accurate road map on how valuation techniques used for tax, financial reporting and deal structure impact a company's past, present and future. The book includes real world case studies to simplify this complex subject for the practitioners serving companies, the founders and executives running the companies, and the investors that fund the companies"--

Texas Cacti

Author: Brian Loflin,Shirley Loflin

Publisher: Texas A&M University Press

ISBN: 1603443681

Category: Nature

Page: 291

View: 7118

Brian and Shirley Loflin present a concise, fully illustrated field guide to more than one hundred of the cacti most often found in Texas and the surrounding region.

Corporate Treasury and Cash Management

Author: R. Cooper

Publisher: Springer

ISBN: 1403946019

Category: Business & Economics

Page: 416

View: 7679

The book is an analysis of corporate treasury and cash management with the principal financial instruments used by the corporate treasurer. The objectives of the book are to describe how corporate treasury departments should establish a framework for the identity, measurement and management of risk and to describe how corporates should manage and control the operation of their treasury function. Robert Cooper brings his extensive experience as Corporate Treasurer of a large multinational to bear in this comprehensive work.

Security and Trust Management

11th International Workshop, STM 2015, Vienna, Austria, September 21-22, 2015, Proceedings

Author: Sara Foresti

Publisher: Springer

ISBN: 3319248588

Category: Computers

Page: 293

View: 9385

This book constitutes the refereed proceedings of the 11th International Workshop on Security and Trust Management, STM 2015, held in Vienna, Austria, in September 2015, in conjunction with the 20th European Symposium Research in Computer Security, ESORICS 2015. The 15 revised full papers were carefully reviewed and selected from 38 submissions. They are organized in topical sections as security metrics and classification; data protection; intrusion detection and software vulnerabilities; cryptographic protocols; controlling data release; and security analysis, risk management and usability.

The Changing Governance of the Sciences

The Advent of Research Evaluation Systems

Author: Richard Whitley,Jochen Gläser

Publisher: Springer Science & Business Media

ISBN: 9781402067464

Category: Science

Page: 166

View: 7703

The establishment of national systems of retrospective research evaluations is one of the most significant of recent changes in the governance of science. This volume discusses the birth and development of research evaluation systems as well as the reasons for their absence in the United States. The book combines the latest research and an overview of trends in the changing governance of research. The focus is on institutionalisation processes and impacts on knowledge production.

Consumption and Violence

Radical Protest in Cold-War West Germany

Author: Alexander Sedlmaier

Publisher: University of Michigan Press

ISBN: 047203605X

Category: History

Page: 335

View: 4572

Reveals the relationship between the rise of political violence in West Germany to the unprecedented growth of consumption

Business Valuation Discounts and Premiums

Author: Shannon P. Pratt

Publisher: John Wiley & Sons

ISBN: 047037148X

Category: Business & Economics

Page: 472

View: 2454

Leading authority Shannon Pratt demystifies discounts and premiums in business valuation "A must-read! Shannon Pratt continues to add to the business valuation body of knowledge." -Jay Fishman, FASA There is often more money in dispute in determining the discounts and premiums in a business valuation than in arriving at the pre-discount value itself. Discounts and premiums affect not only the value of the company, but also play a crucial role in determining the risk involved, control issues, marketability, and contingent liability, to name a few. Approaching a business valuation without a thorough understanding of all the ins and outs of discounts and premiums can cause a deal to topple like a house of cards. Business guru Shannon Pratt's critically acclaimed Business Valuation: Discounts and Premiums, Second Edition compiles all the key information practitioners need to successfully and accurately determine discounts and premiums in business valuation. Thoroughly updated throughout, this must-have tool of the trade for business appraisers, accountants, attorneys, and business owners now includes: New database chapters that help quantify the discount for lack of marketability Analysis of the most comprehensive database, with over 5,000 entries on transactions in minority interests in private company stocks prior to an IPO Scores of valuable court case citations Court cases covering divorces, gift, estate, income taxes, bankruptcies, corporate and partnership dissolutions, and ESOPs Many new, never-before-published studies providing real-world benchmarks that can be applied to the practitioner's own cases Learn how to master the complex issues of business valuation and capitalize on the numerous uses for discounts and premiums with the help of the most recognized authority on business valuation, Shannon Pratt.

2017 Valuation Handbook - International Guide to Cost of Capital

Author: Roger J. Grabowski,Carla Nunes,James P. Harrington

Publisher: John Wiley & Sons

ISBN: 1119366763

Category: Business & Economics

Page: 480

View: 2784

EVERYTHING YOU NEED FOR ACCURATE INTERNATIONAL COST OF CAPITAL ESTIMATIONS—IN A SINGLE VOLUME The 2017 Valuation Handbook – International Guide to Cost of Capital is part of the U.S. and international series of valuation resources authored by Duff & Phelps and published by John Wiley & Sons. This annually updated reference provides business valuation and finance professionals with the critical data they need to assess risk and develop cost of capital estimates on a global scale. Gauging the risks of an international investment is one of the trickiest aspects of finance. This comprehensive guidebook provides you with usable international data and methodology, and the ability to: Turn to a definitive resource of world-class data and guidance to gain a distinct competitive advantage in real-world situations. Access costly and difficult-to-obtain international data, assembled into easy-to-use cost of capital inputs at an accessible price point. Quickly grasp how concepts and methodologies translate into actual practice when they are brought to life in exemplifying cases. Accurate. Reliable. Trusted. The 2017 Valuation Handbook – International Guide to Cost of Capital gives you the upper hand the moment you open it. Other volumes in the annual series include: 2017 Valuation Handbook – International Industry Cost of Capital 2017 Valuation Handbook – U.S. Guide to Cost of Capital 2017 Valuation Handbook – U.S. Industry Cost of Capital