Download e-book for iPad: Geldwäsche (German Edition) by Boris Kölpin

By Boris Kölpin

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Recht, notice: 1,0, Hochschule Osnabrück (Wirtschafts- und Sozialwissenschaften), Veranstaltung: Seminar zum Wirtschaftsstrafrecht, Sprache: Deutsch, summary: Die vorliegende Hausarbeit im Seminar „Wirtschaftsstrafrecht“ setzt sich mit dem Thema der Geldwäsche auseinander. Die Geldwäsche stellt einen nicht zu vernachlässigenden Faktor für den globalen Wirtschaftsverkehr dar, denn nach einer Schätzung des Linzer Ökonomen Friedrich Schneider und des IWF werden jedes Jahr weltweit ca. 800 Milliarden Euro gewaschen. Diese Zahl ist jedoch nur mit Vorsicht zu genießen, denn eine Geldwäsche wird in der Regel erst dann messbar, wenn die illegalen Taten aufgedeckt worden sind. Daher ist davon auszugehen, dass der tatsächliche Umfang um einiges höher ist, als in den Schätzungen bisher angenommen wird. Zudem ist die Geldwäsche speziell vor dem Hintergrund des Terroranschlages auf das global alternate heart in big apple am eleven. September 2001 verstärkt in den Blickpunkt des öffentlichen Interesses geraten, da sich die internationalen Terrornetzwerke insbesondere aus gewaschenen Geldern finanzieren. In Folge dieser Anschläge haben die united states, Deutschland und auch viele andere Länder den Kampf gegen die Geldwäsche noch einmal erheblich verschärft.
Ziel der vorliegenden Arbeit ist es, die ökonomischen Interessen der Beteiligten einer Geldwäsche darzulegen, um im Anschluss die damit einhergehenden Rechtsfragen herauszuarbeiten und anhand von expliziten Beispielen zu veranschaulichen. Um dieses Ziel zu erreichen, werden zunächst die historischen rechtlichen Entwicklungen im Geldwäscherecht (B) skizziert. Im Anschluss hieran sollen die Grundlagen der Geldwäsche (C) sowie die ökonomischen Interessen (D) näher beleuchtet werden. Anhand dieser sollen im Schwerpunkt der vorliegenden Arbeit strafrechtliche Regelung der Geldwäsche (E) vorgestellt werden. Abschließend wird im Fazit (F) ein Ausblick gegeben, in welche Richtung sich die rechtliche Handhabung der Geldwäsche entwickeln könnte und sollte.

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Download PDF by Souster Robert J: Financial Crime and Money Laundering

By Souster Robert J

The publication presents a wide clarification of the felony actions that impact monetary prone companies and should support bankers to spot and strive against monetary crime.

It can help bankers to appreciate the character of the most kinds of criminality, how crimes are perpetrated and the stairs that may be taken to lessen their results. it's going to offer a platform to increase the talents, strategies and practices utilized in the id of attainable situations of economic crime and provides a close evaluation and figuring out of the rules appropriate to facing monetary crime.

Financial Crime and funds Laundering will support the reader in construction various abilities, strategies and practices that may be used to struggle monetary crime.

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Get Check Mark Startup: The Step-By-Step Guide to Starting Your PDF

By Richard Wayne Bobholz

do you need to understand how you can commence a enterprise that's outfitted to be triumphant? do you need to do every little thing legally? Are you prepared to develop? This ebook not just is helping you construct the platforms you would like, however it is helping you guard yourself each step of how. Written by means of an award profitable legal professional and entrepreneur, this step by step consultant will take you out of your values and an idea to an absolutely functioning company able to develop into an empire. keep your self time, cash, and rigidity today.

Richard Bobholz wrote this booklet as the realm of industrial books used to be missing in a coherent step by step advisor to construction a company equipped off of personalized structures, in addition to missing in a great felony overhead on operating a company. along with his historical past in entrepreneurship and computing device programming, Richard, as an legal professional, was once uniquely located to jot down this booklet. utilizing all of his wisdom, and loads of suggestions from different enterprise pros, this ebook has already confirmed to be essential for any company proprietor who desires to develop the business.

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Download e-book for kindle: 2015 Florida Labor Law Posters: State, OSHA & Federal by Labor Law Compliance

By Labor Law Compliance

2015 Florida exertions legislation Posters: kingdom, OSHA & Federal Posters In Print - a number of Languages

To obtain an entire set of printable 2015 exertions legislation Posters: OSHA & Federal Posters on CD, ship $59.98 ($49.99 plus $9.99 S &H) to turnaroundmedia212@gmail.com at PayPal.com. Please contain identify, deal with, e-mail and speak to quantity. enable 7 – 10 days in your CD to arrive.

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To obtain a whole set of printable 2015 Federal hard work legislation Posters on CD, ship $59.98 ($49.99 plus $9.99 S &H) to turnaroundmedia212@gmail.com at PayPal.com. Please contain identify, handle, e mail and contact quantity. enable 7 – 10 days in your CD to arrive.

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Download e-book for kindle: Contract Law: Ius Commune Casebooks for the Common Law of by Hugh Beale,Bénédicte Fauvarque-Cosson,Jacobien Rutgers,Denis

By Hugh Beale,Bénédicte Fauvarque-Cosson,Jacobien Rutgers,Denis Tallon,Stefan Vogenauer

this is often the second one version of the commonly acclaimed and profitable casebook on agreement within the Ius Commune sequence, built for use all through Europe and aimed toward those that educate, examine or education legislations with a comparative or eu viewpoint. The ebook comprises top situations, laws and different fabrics from the criminal traditions inside Europe, with a spotlight on English, French and German legislation because the major representatives of these traditions. The ebook comprises the elemental texts and contrasting circumstances in addition to extracts from many of the overseas restatements (the Vienna revenues conference, the UNIDROIT rules of foreign advertisement Contracts, the foundations of eu agreement legislation, the Draft universal body of Reference and so on). fabrics are selected and ordered as a way to foster comparative learn, and complemented with annotations and comparative overviews ready by means of a multinational crew. the entire Casebook is in English.

The crucial matters coated during this e-book comprise: basic (including the differences among agreement and estate, Tort and Restitution) ; Formation; Validity; Interpretation and Contents; treatments; Supervening occasions; and 3rd Parties.

Please click the hyperlink under to go to the sequence website:
www.casebooks.eu/contractLaw.

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Download PDF by Eric R. Rosenbaum: Model Corporation with Initial Public Offering (None)

By Eric R. Rosenbaum

begin a brand new company with an intrastate preliminary public supplying exempt from federal registration standards lower than SEC Rule 147. additionally contains a part at the SEC's uniform constrained exemption shape U-7. includes all info and varieties required to shape a brand new company. Written to the necessities of the recent York kingdom company company legislations, that's every so often extra rigorous than the diligence and compliance required by means of the SEC.

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Download e-book for iPad: 2013 Wisconsin Labor Law Posters by Labor Compliance

By Labor Compliance

2013 Wisconsin exertions legislations Posters: OSHA & Federal Posters In Print - a number of Languages

To obtain an entire set of printable 2013 Wisconsin hard work legislations Posters: OSHA & Federal Posters on CD, ship $59.98 ($49.99 plus $9.99 S & H) to turnaroundmedia212@gmail.com at PayPal.com. Please contain identify, handle, electronic mail and call quantity. enable 7 – 10 days to your CD to arrive.

Also to be had:

To obtain a whole set of printable 2013 Federal exertions legislations Posters on CD, ship $59.98 ($49.99 plus $9.99 S & H) to turnaroundmedia212@gmail.com at PayPal.com. Please contain identify, handle, e-mail and call quantity. permit 7 – 10 days to your CD to arrive.

Contact us at turnaroundmedia212@gmail.com for different States on CD.

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Download e-book for kindle: Fusões e Aquisições (Portuguese Edition) by Guilherme Peres Potenza

By Guilherme Peres Potenza

A obra abordará as questões relevantes verificadas na central fase de um processo de aquisição de uma companhia fechada, qual seja, a negociação, preparação e assinatura do contrato de compra e venda de ações (ou quotas) da empresa-alvo do setor sucroalcooleiro brasileiro.
Além disso, para fins de contextualização do instrumento de aquisição dentro do processo, trata-se brevemente das etapas antecedentes.
Dado que os advogados brasileiros importaram do direito anglo-saxão as melhores técnicas de MeA, serão identificadas como foram feitas, na prática, essas adequações às normas pátrias.
Na etapa inicial, há questões interessantes que serão abordadas nesse âmbito, como a utilização dos acordos de confidencialidade, das cartas de intenções não vinculantes, além da importância do processo de auditoria e as melhores formas para conduzi-lo.
Quanto ao instrumento de aquisição, apresenta-se uma série de temas interessantes e que, raramente, são tratados por autores brasileiros.
Por fim, ao longo desta obra, quando aplicável, chama-se a atenção do leitor para as questões jurídicas atinentes ao setor sucroalcooleiro, as quais podem surgir no decorrer de uma aquisição nessa indústria.

Autor:

Guilherme Peres Potenza formou-se em Direito pela USP (2006), tendo concluído seu LL.M. em Direito Societário pelo Instituto de Ensino e Pesquisa-INSPER (2012) e LL.M. em company legislation pela Stanford legislations institution, nos EUA (2013). Foi secretário do conselho e diretor do IBGC (2010 e 2011) e associado da área de MeA do Veirano Advogados de 2007 a 2012. Atualmente é associado estrangeiro no escritório Fenwick e West LLP, no Vale do Silício, EUA, atuando em operações de MeA e enterprise Capital.

Fruto da parceria bem-sucedida e já reconhecida pelo mercado, firmada entre o Insper Instituto de Ensino e Pesquisa (Insper) e a Editora Almedina Brasil em 2010, a Coleção Insper Almedina chega a sua fourª edição com mais seis obras de relevância nas áreas societária, tributária, contratual e dos mercados financeiro e de capitais, elaboradas por alunos e professores dos programas de LL.M. do Insper.
A Coleção é inaugurada pela tese de doutorado do Professor Valdir Pereira sobre os aspectos jurídicos da pós-negociação de ações, passando pela discussão sobre os chamados valores mobiliários escriturais e os aspectos decorrentes da internacionalização do mercado de valores mobiliários.
Os demais livros da Coleção, escritos pelos alunos, tratam de diversos temas jurídico-empresariais extremamente atuais e polêmicos.
Antonio Garnero tratou do fundo soberano do Brasil, destacando sua natureza jurídica, sua disciplina criminal e os aspectos fundamentais do tema no contexto dos demais fundos soberanos existentes no mundo.
Guilherme Potenza, por sua vez, aborda as questões relevantes verificadas na important fase de um processo de aquisição de uma companhia fechada, qual seja, a negociação, preparação e assinatura do contrato de compra e venda de ações (ou quotas) de empresa-alvo do setor sucroalcooleiro brasileiro.
Já Fernanda Benemond trata do conceito e das principais características do contrato outfitted to fit, traçando um landscape sobre como tal modalidade contratual está sendo tratada do ponto de vista jurídico no Brasil.
A regulação das transferências de controle em sociedades anônimas brasileiras de capital aberto mediante oferta pública é objeto da obra de Letícia Coutinho, que destaca a importância do tema para o direito societário, em razão do atual cenário do mercado de controle acionário brasileiro.
A Coleção traz, por fim e certamente não com menor importância, a 2ª edição da obra mais reconhecida e prestigiada da Parceria até o momento.
Rogério Ramires, participante da primeira Coleção em 2010, traz uma revigorada e atualizada versão de sua obra acerca da tão discutida, mas pouco conhecida, sociedade em conta de participação e sua regulação no Direito Brasileiro, sempre com o foco prático para o militante na área.
Já organizando o lançamento

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Download e-book for iPad: From ObamaCare to TrumpCare: Why You Should Care by Harry Nelson,Rob Fuller

By Harry Nelson,Rob Fuller

the yank healthcare procedure is damaged. We rank lifeless final between complex industrialized international locations by way of healthcare expense, caliber, and entry to regimen care. The 2010 reasonable Care Act, larger often called ObamaCare, attempted to reform U.S. healthcare, sparking a divisive, seven-year political conflict. The election of Donald Trump because the forty fifth President of the us, besides the retention of Republican majorities within the U.S. condo and Senate, portend significant alterations for U.S. healthcare, together with the repeal of the reasonable Care Act. What adjustments are forward? Will hundreds of thousands of newly insured humans develop into uninsured back? Will President Trump enhance healthcare affordability? of their new e-book, healthcare concept leaders Harry Nelson and Rob Fuller tackle the massive questions about healthcare on many people's minds not only what the repeal of ObamaCare will suggest for sufferers and the healthcare undefined, yet what its substitute TrumpCare will seem like. what is going to the long run carry for U.S. healthcare? What do we count on and what will we do to take on healthcare demanding situations? Nelson and Fuller get to the guts of the long term demanding situations dealing with U.S. healthcare, the legacy of ObamaCare, and what to anticipate for healthcare below President Trump. Readers will come away with a extra nuanced and accomplished feel of the demanding situations and tensions dealing with reform of U.S. healthcare, and the way they're prone to play out in sensible phrases. bankruptcy assessment: 1-Setting the Scene: What s damaged in U.S. Healthcare? 2-The unusual, Wonkish street to Obamacare 3-The solid, undesirable, and unsightly of Obamacare Implementation 4-A greater means? The Republican Plan for U.S. Healthcare 5-The Trump Wild Card 6-Envisioning TrumpCare 7-This is actual: Implications for sufferers 8-Unprepared? Implications for the Healthcare 9-How TrumpCare intersects with Broader Forces of Healthcare Transformation 10-Big Questions Ahead-Where will we move From Here?

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Andre Horst Grabowski's A comparison of leasing according to the treatment of PDF

By Andre Horst Grabowski

Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, , Sprache: Deutsch, summary: Leasing is increasingly more understood as a latest kind of financing of varied resources, either in the
commercial and the non-public quarter. rentals have now develop into a vital part of monetary lifestyles. With
their a number of artistic probabilities and diversifications, rentals are an equitable replacement to purchasing and
renting for companies.
The variety of other different types of leasing, and the truth that there's no uniform hire agreement as a
reference, leads to rent accounting being some of the most tricky parts of accounting lower than almost
all jurisdictions. [1] This range results in an accounting approach for leasing company with different
possibilities to allocate positions within the P & L and stability sheet. as a result of the loss of particular rules,
leasing accounting is generally in line with basic accounting ideas. [2] In Germany, appropriate tax
decrees have impression at the neighborhood accounting. rentals are, in precept, now not mounted on criminal contract
types, and this permits transitority provide of use and usage of liquidity-friendly financing alternatives
in the balance-sheet. because so much significant accounting structures presuppose exclusion of pending
transactions from the stability sheet, [3] businesses used contracts for supply of use, similar to lease,
deliberately to steer the accounting. for instance, sale and leaseback transactions are used to
reduce the balance-sheet debt, notwithstanding the actual estate mapping has no longer replaced. [4]
The present rent accounting lower than IFRS 17 of the IASB is to be understood as a response to the
existing state of affairs within the numerous accounting structures. the purpose of the traditional setter was once to catch the
major a part of the provide of use within the stability sheet. All postings, which switch the asset allocation
similar to an funding, also needs to be accounted as such. [5] the idea that of financial ownership
divides any supply of use in leasing into sessions. The finance rentals which, easily placed, capacity all
long-term and investment-like can provide of use, and working rentals, that are the other supplies of use.
This used to be nonetheless no longer adequate for IASB participants. for this reason chaired through Warren McGregor, the IASB
issued a joint undertaking with the U.S. Federal Accounting criteria Board (FASB), and because 2006, the
lease accounting is at the time table as an energetic reform undertaking. foundation for reform efforts used to be the socalled
McGregor paper of 1996. [6]
[...]

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