Claus Luttermann – författare
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11 produkter
11 produkter
Inbunden, Engelska, 2026
1 103 kr
Skickas inom 10-15 vardagar
This book “Human Corporation” offers new perspectives on and for a scandal-ridden institution, the corporation, for sustainable value creation and prosperity globally. It is about humanity, a strong constitution of liberty for sustainable business activities (investment). Climate change and technology (genetics, quantum physics, artificial intelligence), which challenge us all, offer human ideas and energies a wide range of opportunities for the good. The world is being reshaped: What measure does reason provide?The book grounds the corporation – a fiction of the law and the epitome of business activities worldwide – in its ingenious financial function on capital markets through financial reporting (accounting, auditing): with a civil-procedural concept of valuation and personal responsibility of corporate directors and auditors (duty of care, compliance) on a sustainable basis (facts, real disclosure). A Copernican turn to substance for “human, economy and environment” – instead of the greedy “numbers game” – with the imperative of truth (fidelity). Good corporate governance and sustainable value creation for investors and the common good can be assured.The book takes a holistic approach and draws on scientific, philosophical, and historical insights (comparative law, economics, languages, physics), guiding implementation and communication with investors (i.e. verified information). This leads to peace among climate partners in a global “order of assets” (Vermögensordnung). May it inspire everybody as an entrepreneur of one’s own life amid other lives – interculturally and complementarily as a climate partner for sustainable development and success, for a better world.
E-bok
Engelska, 20261 398 kr
Läs direkt efter köp
This book “Human Corporation” offers new perspectives on and for a scandal-ridden institution, the corporation, for sustainable value creation and prosperity globally. It is about humanity, a strong constitution of liberty for sustainable business activities (investment). Climate change and technology (genetics, quantum physics, artificial intelligence), which challenge us all, offer human ideas and energies a wide range of opportunities for the good. The world is being reshaped: What measure does reason provide?The book grounds the corporation – a fiction of the law and the epitome of business activities worldwide – in its ingenious financial function on capital markets through financial reporting (accounting, auditing): with a civil-procedural concept of valuation and personal responsibility of corporate directors and auditors (duty of care, compliance) on a sustainable basis (facts, real disclosure). A Copernican turn to substance for “human, economy and environment” – instead of the greedy “numbers game” – with the imperative of truth (fidelity). Good corporate governance and sustainable value creation for investors and the common good can be assured.The book takes a holistic approach and draws on scientific, philosophical, and historical insights (comparative law, economics, languages, physics), guiding implementation and communication with investors (i.e. verified information). This leads to peace among climate partners in a global “order of assets” (Vermögensordnung). May it inspire everybody as an entrepreneur of one’s own life amid other lives – interculturally and complementarily as a climate partner for sustainable development and success, for a better world.
E-bok
PDF, Engelska, 2007759 kr
Läs direkt efter köp
The global economy brings us into a new world of legal players and legal transac- 1 tions. Corporations from many countries and divergent cultural backgrounds - come our partners for business and investment. Therefore, it is indispensable to know the main principles of other countries’ corporate governance structures. Some remarkable developments have taken place in the European Union (EU) in recent times: the EU now comprises 27 Member States after Cyprus and several other Eastern and Southeastern European States became members in 2004 and with Romania and Bulgaria joining the EU in January 2007. Company law h- monisation is once again high on the agenda of the EU; the first European C- panies (SE) started to do business at the end of 2004; and every day more and more cross-border trade takes place within the EU. This book aims to provide the reader with a basic understanding of the German corporate governance system. It offers an overview of German corporations law and explains the interrelationship among the various organs required for German public corporations. It also gives an overview of recent corporate governance - velopments in Germany. The German system of employee codetermination and its future is dealt with in detail, while we also focus on accounting as the docum- tary proof of good corporate governance.
E-bok
PDF, Engelska, 20121 264 kr
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Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics.
This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe.
The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia are covered.
The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Häftad, Engelska, 2014
1 324 kr
Skickas inom 5-8 vardagar
Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics. This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe. The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia are covered.The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Inbunden, Engelska, 2017
1 402 kr
Skickas inom 10-15 vardagar
The book provides readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe.The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. Corporate governance encompasses the free enterprise system, whichis treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics.The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
E-bok
Engelska, 20171 257 kr
Läs direkt efter köp
The book provides readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe.The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. Corporate governance encompasses the free enterprise system, whichis treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics.The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Häftad, Engelska, 2018
1 003 kr
Skickas inom 10-15 vardagar
The book provides readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe.The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. Corporate governance encompasses the free enterprise system, whichis treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics.The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Del 32 - Jus Privatum
Unternehmen, Kapital und Genußrechte
Eine Studie über Grundlagen der Unternehmensfinanzierung und zum internationalen Kapitalmarktrecht
Inbunden, Tyska, 1998
2 139 kr
Tillfälligt slut
Häftad, Tyska, 1999
1 092 kr
Tillfälligt slut
Internationale Aspekte bestimmen zunehmend das Wirtschaftsrecht, das außerdem weltweit durch Einflüsse aus den USA geprägt wird. An der Rechnungslegung multinationaler Konzerne läßt sich das eindrucksvoll ablesen. Hier wirken über globale Kapitalmärkte mächtige Kräfte. Die §§ 292a, 342 HGB öffnen unser Recht für 'gleichwertige', 'international anerkannte Standards der Rechnungslegung' und ein privates Rechnungslegungsgremium. Es ist mit dem 'Deutsche Rechnungslegungs Standards Committee' (DRSC) 1998 nach dem amerikanischen Vorbild des 'Financial Accounting Standards Board' (FASB) gegründet worden. Der darüber anhaltende Streit ist weithin durch fehlende Kenntnis der bilanzrechtlichen Verhältnisse in den USA gekennzeichnet. Claus Luttermann führt als Grundlegung für die Diskussion zwei weiterhin aktuelle Arbeiten rechtsvergleichend zusammen: die kritisch aufbereitete Entwicklung des Bilanzrechts in den USA (ursprünglich als § 9 seiner Habilitationsschrift Unternehmen, Kapital und Genußrechte 1998 veröffentlicht) und die Bezüge der internationalen Konzernrechnungslegung als Rechtsgebiet (ursprünglich in der Festschrift für Bruno Kropff 1997 erschienen). Beide Arbeiten sind redaktionell bearbeitet und um eine Einführung ergänzt, die ebenfalls übergreifend jüngste Entwicklungen aufnimmt. Damit liegt eine eigenständige Übersicht vor.
Häftad, Tyska, 2020
389 kr
Tillfälligt slut
Die Europäische Union ist eine Rechtsgemeinschaft von 450 Millionen Menschen, etabliert im Binnenmarkt durch das Europarecht. Dies hängt an Sprache und Übersetzung in 24 Vertrags- und Amtssprachen, die gleichermaßen als authentisch gelten. Sie befördern aber Rechtsgefälle zwischen Mitgliedstaaten und decken die rechtsgrundlose Dominanz des Englischen, beim Gerichtshof des Französischen (Monolingualismus). Rechtsstaatliche Ordnung schafft das Europäische Referenzsprachensystem: Ohne hegemoniale Verengung auf eine Sprache (Rechtswelt) oder die Ausschließlichkeit weniger Sprachen bildet es mit allen Vertragssprachen eine rechtslinguistische Kommunikationsbasis für ein klares Europarecht und Wohlstand. Demokratisch wahren zwei Referenzsprachen und die Amtssprachen der Mitgliedstaaten die muttersprachliche Lebenswirklichkeit der Bürger im Sinn des Subsidiaritätsprinzips. Damit gewinnen die Bürger und ihre Union eine rechtskräftige Stimme.