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电子书：Handbook of Hospitality Operations and IT

Peter Jones, "Handbook of Hospitality Operations and IT"

Butterworth-Heinemann | 2008 | ISBN: 0750687533, 0080879152 | 448 pages | PDF | 4,4 MB

Handbook of Hospitality Operations and IT provides an authoritative resource for

critical reviews of research into both operations and IT management. Internationally

renowned scholars provide in-depth essays and explanations of case studies, to illustrate

how practices and concepts can be applied to the hospitality industry.

The depth and coverage of each topic is unprecedented. A must-read for hospitality researchers and educators, students and industry practitioners.

* Theories of operations management, involving the processing of materials, customers and information

* The responsibilities of the operations manager: quality, productivity, and innovation

* The role of the customer in operations management

* Major aspects of operations and information management in hospitality

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电子书：Bodies of Difference

Bodies of Difference

University of California Press; 1 edition | May 23, 2005 | ISBN-10: 0520226445 | 302 pages | PDF | 1.2 Mb

Bodies of Difference chronicles the compelling story of disability's emergence as an area of significant sociopolitical activity in contemporary China. Keenly attentive to how bodies are embedded in discourse, history, and personal exigency, Matthew Kohrman details ways that disability became a fount for the production of institutions and identities across the Chinese landscape during the final decades of the twentieth century. He looks closely at the creation of the China Disabled Persons' Federation and the lives of numerous individuals, among them Deng Pufang, son of China's Communist leader Deng Xiaoping.

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电子书：Kapitalgesellschaftsrecht

Jan Wilhelm, "Kapitalgesellschaftsrecht"

Walter de Gruyter | 2009 | ISBN: 389949461X | 613 pages | PDF | 2,4 MB

Wilhelm, Kapitalgesellschaftsrecht, deckt sämtliche Bereiche des in den letzten Jahren stark in Bewegung geratenen Rechtsgebiets ab: Nach einer Einführung in das System des Kapitalgesellschaftsrechtsund in die Geschichte von AG und GmbH werden als "benachbarte" Bereiche das nationale Kapitalmarktrecht und europarechtliche Aspekte vorgestellt. Für das Verständnis und System des deutschen Rechts der Kapitalgesellschaft grundlegend ist die Gründungsregelung und die Problematik des Gesellschaftskapitals, denen die nächsten Kapitel gewidmet sind. Es folgen Darstellungen zur Kapitalveränderung und zur Stellung der Mitglieder, zu den Rechtsbeziehungen in der Kapitalgesellschaft, der Organisation der Gesellschaften zum Konzernrecht und zur Rechnungslegung. Das vorletzte Kapitel stellt die Rechtsform der KGaA vor, der abschließende Blick gilt der Beendigung oder Umwandlung der Kapitalgesellschaft. Das Buch legt besonderes Gewicht auf die Entwicklung der Rechtsprechung zu den zentralen Fragen und ist daher nicht nur für den Studenten, sondern auch für Referendare und zur Einarbeitung und Vertiefung für interessierte Praktiker hervorragend geeignet.

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电子书：MRP Strategies Made Easy

MRP Strategies Made Easy

Johnson Printing Service | October 2, 1998 | ISBN-10: 1893570819 | 256 pages | PDF | 2.2MB

The overall goal of production planning - and the use of planning strategies - is to better serve your customers by reducing storage costs and replenishment lead times. To reach that goal you should group your materials according to their individual needs. This book will show you how.

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电子书：OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

OECD | Aug 2010 | ISBN: 9264090339 | 375 pages | PDF | 2 MB

This book provide guidance on the application of the "arm’s length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises.

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In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.

Table of Contents

Foreword

Preface

Glossary

The Arm's Length Principle

Transfer Pricing Methods

Comparability Analysis

Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes

Documentation

Special Considerations for Intangible Property

Special Considerations for Intra-Group Services

Cost Contribution Arrangements

Transfer Pricing Aspects of Business Restructurings

Annex to the OECD Transfer Pricing Guidelines

Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators

Annex II to Chapter II. Example to Illustrate the Application of the Residual Profit Split Method

Annex III to Chapter II. Illustration of Different Measures of Profits When Applying a Transactional Profit Split Method

Annex to Chapter III. Example of a Working Capital Adjustment

Annex to Chapter IV. Guidelines for Conducting Advance Pricing Arrangements under the Mutual Agreement Procedure ("MAP APAs")

Annex to Chapter VI. Examples to Illustrate the Guidance on Intangible Property and Highly Uncertain Valuation

Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final]

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电子书：Separate Account Management

Separate Account Management by Larry Chambers

Publisher: Wiley; 1 edition (March 14, 2003) | ISBN: 0471249769 | PDF | 274Pages | 1,08MB

Twenty years ago separate account management programs (SAMs) were reserved for the sophisticated advisor who only served the very wealthy. Today, SAM programs have become available to most advisors and several layers of the affluent. If you intend to work with affluent clients that demand personal and flexible service, you must have a complete understanding of this approach to money management–and J.K. Lasser Pro Separate Account Management is the perfect guide.

Filled with in-depth insights and expert advice, J.K. Lasser Pro Separate Account Management will introduce you to the nuances of separate account management as well as show you how to use this investment vehicle to build your business and help your clients reach their financial goals.

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电子书：Capitol Investments: The Marketability of Political Skills

Glenn R. Parker, "Capitol Investments: The Marketability of Political Skills"

University of Michigan Press | 2008 | ISBN: 0472070371, 0472050370 | 216 pages | PDF | 1,1 MB

What would you do if, the very day you were hired, you knew you could be unemployed in as little as two years? You'd seek opportunities in your current job to develop a portfolio of skills and contacts in order to make yourself more attractive to future employers. Representatives and senators think about their jobs in Congress in this way, according to Glenn R. Parker.

While in office, members of Congress plan not merely for the next election but for the next stage of their careers. By networking, serving on committees, and championing particular legislation, they deliberately accumulate human capital---expertise, networks, and reputation---which later will give them bargaining power in the job market. Parker's study of the postelective careers of more than 200 former members of Congress, both U.S. representatives and senators, who have left office during the last half century shows that such strategic planning generally succeeds. In most cases, the human capital these politicians amassed while in office increased their occupational mobility and earning power.

Capitol Investments offers a sophisticated yet accessible analysis of the acquisition and marketability of political skills. It suggests that an awareness of the trade in human capital shapes an officeholder's actions as much as the desire to win another election.

Glenn R. Parker is Distinguished Professor in the Department of Political Science at Purdue University.

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电子书：Two Philosophies of Money: The Conflict of Trust and Authority

Two Philosophies of Money: The Conflict of Trust and AuthorityBySally Herbert Frankel

Publisher:Palgrave Macmillan1977 |163 Pages | ISBN: 0312826982 | PDF | 2 MB

In this fascinating and always stimulating book, S. Herbert Frankel contrasts two philosophies of money both of which have profound implications for how people view the relationship of the individual to government and society. The first view, best represented in the writings of Georg Simmel, the nineteenth century sociologist, is that money is an example of spontaneous order in society, an institution that developed organically with society itself, affecting and in turn being affected by it. As Simmel described it, money is a 'functional category of modem civilization: the symbol of its spirit, forms and thought' which nevertheless cannot be divorced from the concrete relationships it symbolizes. The second view, exemplified in the twentieth century by lohn Maynard Keynes, is that money is something apart from society, a creation of the state whose value rests on the authority of the state and which is useful primarily as a tool of state policy.

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电子书："Innovation and the Development Agenda" Ed. by Erika Kraemer Mbula and Watu Wamae

"Innovation and the Development Agenda" Ed. by Erika Kraemer-Mbula and Watu Wamae

International Development Research Centre

OECD/IDRC | 12 Aug 2010 | ISBN: 264088917 | 155 pages | PDF | 1 MB

This book examines the role of innovation in developing countries, with a focus on Africa. It investigates innovation systems and their application; the key role of knowledge in innovation for development; and the importance of comparable country studies and official statistics on innovation.

It stresses the need for innovation to become part of a comprehensive development agenda, and makes recommendations for promoting activities in both the formal and informal sectors, with the aim of transforming agriculture into a knowledge-based industry capable of stimulating economic growth.

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Innovation drives long-term economic growth. It has a crucial role to play as global economies recover from the current financial crisis.

Innovation and the Development Agenda is an important component of the overall OECD Innovation Strategy, which seeks to create stronger and more sustainable growth, while addressing the key global challenges of the 21st century. It is also part of the Innovation, Technology, and Society programme of IDRC.

Table of Contents

Executive Summary

Chapter 1. The Role of Innovation in the Area of Development

Background and rationale

Areas for action

Rising to the challenges

The contribution of this volume

Chapter 2. Key Issues for Innovation and Development

Key theoretical issues

Key issues for innovation policy and implementation

Chapter 3. The Relevance of Innovation Systems to Developing Countries

Applying the innovation systems concept to developing countries

What are the implications of innovation systems and innovation practices thinking for developing countries?

Changing innovation dynamics and implications for learning and innovation processes in developing countries

The relevance and impact of theories of innovation systems on policy in Sub-Saharan Africa

Chapter 4. Adapting the Innovation Systems Framework to Sub-Saharan Africa

The role of extractive industries and infrastructure in innovation and technological learning in Sub-Saharan Africa

A large informal sector and converting knowledge to value

Chapter 5. Knowledge Policy for Development

Different countries, different challenges for knowledge policy

What model of innovation for the least developed countries? The importance of local innovation and local spillovers

A new framework

Discovering the relevant areas for science and technology capacity building

Improving the knowledge ecology

Building systems of innovation from the elements of the knowledge ecology: Barriers and incentives

Chapter 6. Facilitating North-South Knowledge Sharing: Conditions for Enhanced Knowledge Flows

International technology flows: A review of the evidence

What is required for successful technology transfer?

Chapter 7. Innovation Strategies in Developing Countries

The recent history of innovation strategies in developing countries

Is innovation different in developing countries?

Frequent issues in the literature on innovation strategies in developing countries

Policy implications for developing countries

Role of donor countries in facilitating the implementation of innovation strategies

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电子书：OECD Principles of Occupational Pension Regulation: Methodology for Assessment and Implementation

OECD Principles of Occupational Pension Regulation: Methodology for Assessment and Implementation

OECD | 18 Aug 2010 | ISBN: 9264086357, 9264087095| 127 pages | PDF | 2 MB

The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.

The ultimate goal of the Core Principles is to promote the sound operation of private pension plans, pension funds, and pension entities.

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The Core Principles cover seven key areas:

i) Conditions for effective regulation and supervision;

ii) Establishment of pension plans, pension funds, and pension fund managing companies;

iii) Pension plan liabilities, funding rules, winding up, and insurance;

iv) Asset Management;

v) Rights of members and beneficiaries and adequacy of benefits;

vi) Governance;

vii) Supervision.

Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision.

Table of Contents

Foreword

Executive Summary

Introduction

Country Background and National Regulatory Framework

Core Principles

Overall Assessment

Appendix I. Questions to assess a jurisdiction’s private pension system

Appendix II. Questions to assess the supervision of a jurisdiction’s private pension system

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电子书：Model Tax Convention on Income and on Capital: Condensed Version 2010

Model Tax Convention on Income and on Capital: Condensed Version 2010

OECD | 17 Aug 2010 | ISBN: 9264089488 | 470 pages | PDF | 3 MB

Thisversion contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports are included

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This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Table of Contents

Introduction

Model Convention with respect to Taxes on Income and on Capital

Commentaries 1 - 31 on the Articles of the Model Tax Convention

Non-OECD economies’ positions on the OECD Model Tax Convention

Annex — Recommendation of the OECD Council concerning

the Model Tax Convention on Income and on Capital

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电子书：The Return of Depression Economics and the Crisis of 2008

The Return of Depression Economics and the Crisis of 2008

W. W. Norton & Company | September 8, 2009 | ISBN-10: 0393337804 | 224 pages | PDF | 2.9MB

Krugman’s facility with both arcane details and vast unified explanations boils down complexity so much that the reader often wonders: Why didn’t I see it that way myself?

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