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Book
Der EuGH und die deutsche Umsatzsteuer : Auswirkungen der europäischen Rechtsprechung auf das nationale Umsatzsteuerrecht
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ISBN: 3959344481 Year: 2016 Publisher: Hamburg, [Germany] : Diplomica Verlag,

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Keywords

Value-added tax


Book
Leveraging Knowledge Across the Value Chain
Authors: ---
ISBN: 9781932546644 1932546642 Year: 2006 Publisher: APQC

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Book
Economic value added for competitive advantage : a case of Indian enterprises
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ISBN: 1527525880 Year: 2019 Publisher: Newcastle upon Tyne, UK : Cambridge Scholars Publishing,

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Book
Capital budgeting valuation : financial analysis for today's investment projects
Authors: ---
ISBN: 1283175843 9786613175847 1118258428 1118044568 1118044541 Year: 2011 Publisher: Hoboken, N.J. : Wiley,

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An essential guide to valuation techniques and financial analysis With the collapse of the economy and financial systems, many institutions are reevaluating what they are willing to spend money on. Project valuation is key to both cost effectiveness measures and shareholder value. The purpose of this book is to provide a comprehensive examination of critical capital budgeting topics. Coverage extends from discussing basic concepts, principles, and techniques to their application to increasingly complex, real-world situations. Throughout, the book emphasizes how financially sound cap


Book
Best-practice EVA : the definitive guide to measuring and maximizing shareholder value
Author:
ISBN: 1119204895 1118645294 1299188540 Year: 2013 Publisher: Hoboken, N.J. : John Wiley & Sons, Inc.,

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Best-Practice EVA tells the new EVA story from the ground up. Stewart covers EVA essentials-the classic economic profit version of EVA-in the first three chapters of the book. He shows readers how simple and intuitive EVA really is, how it is defined, and why it is better than all other measures of corporate profit. You discover how it naturally guides managers into making all the right decisions-the ones that will truly maximize value. You see how to use it in profit-sharing bonus plans that create the powerful incentives of an owner. Later, Stewart introduces new ratios that make EV


Book
Progressive consumption taxation : the X-tax revisited
Authors: ---
ISBN: 1280779098 9786613689481 0844743968 Year: 2012 Publisher: Lanham : AEI Press,

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The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.


Book
The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks
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ISBN: 9087226187 9087226179 9789087226176 9789087226183 9789087226190 Year: 2020 Publisher: Amsterdam: IBFD,

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When it comes to determining the jurisdictional reach of VAT, two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. One problem is that different constructions thereof can result in confusion in the communication between legal actors and, more importantly - in different legal outcomes. Another legal issue is whether the origin and destination principles have a coercive effect. In particular, the OECD considers the destination principle to be an "international norm" that is "sanctioned" by WTO rules. However, is it really so? Does the WTO compel its members to apply the destination principle or is it a matter of choice in furtherance of the intention to achieve neutrality in international trade? The aim of this book is to bring clarity to the understanding of the origin and destination principles and to prompt policy makers to be more accurate in their use of terminology when drafting legislation. In pursuit of this objective, these principles are studied in three international legal frameworks, namely the WTO legal order, the OECD framework and the EU legal order. The study also addresses the question of the principles legal status in each of the selected legal frameworks. Furthermore, an evaluation is undertaken of the origin and destination principles from the perspective of the legal character of VAT as a tax on consumption. It is claimed in this book that a consumption-type VAT may also be based on the origin principle subject to certain conditions. Also addressed is the issue of the allocation of VAT in the European Union. The results of the analysis demonstrate that the different derogations available to the Member States with regard to the current EU VAT system make it an extremely complex and fragmented system. Furthermore, the proposed definitive VAT system also remains hybrid, i.e. it is based on both the origin and destination principles. The end of the book presents conclusions regarding which of the two principles is preferable for the allocation of VAT in the internal market of the European Union


Book
Rediscovering value : leading the 3-D enterprise to sustainable success
Authors: --- --- ---
ISBN: 1283025582 9786613025586 0470933372 0470933348 Year: 2011 Publisher: San Francisco, Calif. : Jossey-Bass,

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""To paraphrase a number of philosophers, the major challenge any executive or manager (and especially any CEO) faces is that his or her experience of the reality of the organization is not the same as the reality itself. How then does an executive: 1) develop a more accurate and complete representation of the organization, 2) identify critical business issues and improvement opportunities across this system, 3) design a way forward, and 4) install the feedback and measurement mechanisms necessary to ensure the organizational system delivers the performance and stays on course? This is where t


Book
Bridging the values gap : how authentic organizations bring values to life
Authors: --- --- ---
ISBN: 1609949587 1609949579 9781609949570 9781609949587 9781609949563 Year: 2015 Publisher: Oakland, California : Berrett-Koehler Publishers, Inc.,

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Business has a values problem. It's not just spectacular public scandals like Enron (which, incidentally, had a great corporate values statement). Many companies fail to live up to the standards they set for themselves, alienating the public and leaving employees cynical and disengaged-resulting in lower productivity, less innovation, and sometimes outright corruption. The reason, argue top scholars and consultants Edward Freeman and Ellen Auster, is that most companies' values are handed down from on high, with no employee input or discussion. This practically invites disconnects between inte


Book
Vietnam at a Crossroads : Engaging in the Next Generation of Global Value Chains
Authors: --- --- ---
ISBN: 1464809828 Year: 2017 Publisher: Washington, D.C. : The World Bank,

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Vietnam is at a crossroads. It can grow as an export platform for GVCs, specializing in low value-added assembly functions with industrialization occurring in enclaves with little connection to the broader economy or society; or it can leverage the current wave of growth, enabled and accelerated by its successful participation in GVCs, to diversify and move up the chain into higher value-added functions. Success will require Vietnam's policymakers to view the processes of development differently, and to take new realities of the global economy more fully into account. The purpose of this volume is to support Vietnam's path to economic prosperity by identifying policies and targeted interventions that will drive development through leveraging GVC participation that take major shifts in trade policy and rapid technological advances in ICT into account. The volume is based on a compilation of studies completed by World Bank staff and external consultants in 2015 supporting the "Enabling Economic Modernization and Private Sector Development" chapter of the Vietnam 2035 report. The objective of these studies was to diagnose Vietnam's current participation in GVCs, visualize where Vietnam could be by 2035 in the context of a changing global environment, and identify the policy actions needed to get there. The studies also supported topics related more broadly to export competitiveness, including firm-level productivity, services, and connectivity. It then identifies targeted strategies and policy interventions that will help overcome challenges, minimize risks, and maximize opportunities. Readers will gain a strong understanding of Vietnam's current and potential engagement with GVCs-and will learn about strategic GVC policy tools that can help developing countries achieve economic prosperity in the context of compressed development.

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