Grundlegende Probleme einer Besteuerung von Internet-Transaktionen

Für den Handel via Internet werden für die Zukunft erhebliche Umsatzsteigerungen prognostiziert. Dies dürfte mit erheblichen finanzpolitischen Konsequenzen verbunden sein. Welche Schwierigkeiten treten bei der Besteuerung des Internethandels auf? Wird es zu einer Erosion der Steuerbasis kommen? --

Ein Analyseraster zur Bestimmung langfristiger Wechselkursrisiken von Unternehmen dargestellt am Beispiel der US-Dollar-Abwertung.

The US-Dollar has depreciated noticeably since the beginning of the year 2006. This depreciation changes the competitiveness of nations and corporations. This paper briefly presents the related exchange rate risks. Subsequently, the operating exposure is discussed, as this is the relevant foreign exchange risk in the long-term. A related issue in corporate risk management is to identify and quantify exchange rate risks. In this context a short guideline proposes an applied 3-step analysis. This DIR-Analysis investigates: direct exposures, indirect exposures and enterprise responses to changed fx-rates.Seit Jahresbeginn 2006 steht der US-Dollar unter Abwertungsdruck. Dadurch veraendert sich die internationale Wettbewerbsfaehigkeit von Laendern und Unternehmen. Dieser Beitrag zeigt kurz verschiedene betriebliche Waehrungsrisiken auf und geht dann auf langfristig relevante oekonomische Wechselkursrisiken ein. In diesem Zusammenhang hat das betriebliche Risikomanagement die Aufgabe, die Effekte von Wechselkursaenderungen zu identifizieren und zu quantifizieren. Als kurzer, praxisorientierter Leitfaden wird dazu ein dreistufiges Verfahren vorgestellt (DIR-Analyse). Neben direkten und indirekten Auswirkungen werden dabei auch moegliche Anpassungsmaßnahmen des Unternehmens thematisiert.ökonomisches Wechselkursrisiko, ökonomisches Währungsrisiko, Unternehmensplanung, Risikomanagement, Euro, operating exporsure, foreign exchange risk, corporate planning, hedging, simulation

Cross-Cultural Customer Satisfaction of High Technology Companies in China, India, and Japan

Customer satisfaction has become a very important aspect of business management in the high technology market. Companies that provide products and services world-wide often are concerned that customer satisfaction may be impacted by cultural differences. This study examines measures of customer satisfaction in China, India and Japan to determine whether or not there is a difference in satisfaction scores for field service, depot repair and help desk. The statistical results at a 5% confidence level indicate there is a difference in customer perception in all service support areas. The results clearly indicate that companies need to understand these differences in order to optimize the use of their resources and to adjust their service offerings to respond to their different customer needs and expectations

Unlocking the Potential: Expert Insights on the Long-Term Compatibility of Forest Carbon Credits with the EU ETS

Abstract Forest-based carbon credits are crucial in most Emissions Trading Schemes as they offer a cost-efficient means of offsetting hard-to-abate emissions. To date, this has not been the case in the European Union Emissions Trading Scheme (EU ETS). However with the Paris Agreement rulebook now finalized, there could be an opportunity to revive this flexibility mechanism in European climate policy. Based on 24 expert interviews, we examined the forest potential within the EU ETS across short, medium, and long-term time frames. We found that the compliance system will remain blocked until 2030, but there is a greater likelihood of transitioning towards the inclusion of forest-based removals and reductions in the long term. Although forestry projects have faced significant reluctance in the EU, there is unanimous agreement on the importance of both technological solutions and such initiatives for climate protection. To fully leverage the potential of forest activity in the future, it will be necessary to adopt different methods and tools (e.g., liability regimes), stricter legislation on socio-economic factors (e.g., land use rights), overcoming implementation hurdles (e.g., do not compromise deterrence through mitigation), and maintaining an open political stance. This study provides a comprehensive perspective on the barriers and potentials of forestry projects within the compliance system of the EU which is essential to be addressed when re-opening the discussion on future eligibility. The implication of the findings suggest an immediate start to adopt to the barriers for carbon credit readiness in the next phase of the EU ETS beginning of 2030

Cultural Implications of Customer Satisfaction Differences of Help Desks in the US and China

Customer satisfaction has become a very important aspect of business management in the high technology market. Companies that provide products and services world-wide often are concerned that customer satisfaction may be impacted by cultural differences. This study examines measures of customer satisfaction in two areas (China and the United States) to determine whether or not there is a difference in satisfaction scores provided by Help Desks. The trend in overall satisfaction over the seven year period from 2005 through 2011 is increasing in China faster than in the United States. Correlations between variously measured parameters of Help Desks and overall satisfaction are very similar for both countries. The statistical results at a 95% confidence level indicate there are differences in customer metrics in Help Desk support between that provided to US customers than that provided to customers in China. The results clearly indicate that companies need to understand these similarities and differences in order to optimize the use of their resources and to adjust their service offerings to respond to their different customer needs and expectations

Le Mittelstand et le pragmatisme allemand : un début de solution pour le cas des PME françaises ?

Les performances actuelles de l’écono­mie allemande sont la résultante de choix économiques et sociaux portés par le Mittelstand et les grandes entreprises. Le Mittelstand, ne se détermine pas par une taille spécifique mais par un concept entrepreneurial fondé sur des valeurs, un état d’esprit et une gouvernance de l’entreprise particulière évoluant dans un écosystème spécifique. En raison de ces particularités, la reproduction de ce modèle s’avère impossible. Cependant, les autorités françaises pourraient s’inspirer de certains éléments de soutien consacré aux PME allemandes.The current performance of the German economy is the result of economic and social choices driven by the Mittelstand and large companies. The Mittelstand cannot be determined by a specific size but by an entrepreneurial concept based on values, a state of mind, and a distinctive form of company governance evolving in a specific ecosystem. In light of these peculiarities, this model cannot be reproduced. However, the French authorities could draw inspiration from certain support elements that have been devoted to German SMEs.Die aktuelle Entwicklung der deutschen Wirtschaft ist das Ergebnis wirtschaftlicher und sozialer Entscheidungen die von mittelständischen Unternehmen und Großunternehmen getragen wird. Der Mittelstand wird nicht durch eine bestimmte Größe bestimmt, sondern durch ein unternehmerisches Konzept, das auf Werten, einer Geisteshaltung und einer spezifischen Governance des jeweiligen Unternehmens basiert ist, und sich in einem spezifischen Ökosystem entwickelt. Aufgrund dieser Besonderheiten erweist sich die Reproduktion dieses Modells als unmöglich. Die französischen Behörden könnten sich jedoch von bestimmten Elementen der Unterstützung der deutschen KMU inspirieren lassen