Mezzanine Kapital - Alternative Mittelstandsfinanzierung - download pdf or read online

By Stefan Seegert

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Recht, be aware: 2,7, degree Fachhochschule Nordhessen; Abt. Kassel (Diploma - Europäische Hochschulen), 70 Quellen im Literaturverzeichnis, Sprache: Deutsch, summary: Ziel der vorliegenden Arbeit ist die Untersuchung mezzaniner Finanzinstrumente, bei der gezeigt werden soll, ob das Mezzanine Kapital als substitute Finanzierung genutzt werden sollte und wenn ja, warum. Die Arbeit gliedert sich in folgende Abschnitte:
Das erste Kapitel befasst sich mit den Fragen: used to be ist unter Mittelstand zu verstehen? Welche Unternehmen zählen dazu? Wie wird der Mittelstand definiert? Der Beantwor-tung dieser Fragen folgt eine Betrachtung des Eigen- und Fremdkapitals. Dabei soll deren Zusammensetzung, die Beschaffung durch klassische Finanzinstrumente und die Auswirkungen der Umsetzung von Basel II auf die Unternehmensfinanzierung unter-sucht werden. Nach erfolgter Darstellung der Eigen- und Fremdkapitalfinanzierung, soll die Beantwortung der Fragen zum Finanzinstrument Mezzanine Kapital im Mittelpunkt stehen: used to be ist Mezzanine Kapital? Welche Formen mezzaniner Finanzinstrumente gibt es? Welche Vor- und Nachteile bringt das Mezzanine Kapital für den Kapitalgeber und den Kapitalnehmer mit sich?
Kapitel 2 befasst die rechtliche Ausgestaltung der einzelnen Formen des Mezzanine Kapitals. Schwerpunkt dieser Betrachtung sind neben der rechtlichen Ausgestaltung die Besonderheiten, die bei der Vertragsgestaltung zu beachten sind, um auf diese Weise das gewählte Mezzanine Kapital den eigen- oder fremdkapitalähnlichen Finanzinstru-menten zuordnen zu können.
Im Kapitel three werden bilanzielle Auswirkungen der einzelnen mezzaninen Finanzin-strumente auf das zu finanzierende Unternehmen bearbeitet. Zunächst soll die Bilanzie-rung nach den Regeln des HGB untersucht werden, wobei auf die wesentlichen Krite-rien zur Einordnung zum bilanziellen Eigen- oder Fremdkapital näher eingegangen wird. Dem schließt sich die Bilanzierung des Mezzanine Kapitals nach den criteria internationaler Rechnungslegung an, wobei die Unterschiede zur Bilanzierung nach dem HGB hervorgehoben werden sollen.
Kapitel four dieser Arbeit gibt Antworten auf die Fragen: Welche Auswirkung hat eine Insolvenz des Beteiligungsunternehmens auf das Mezzanine Kapital? Wie wird es im Insolvenzverfahren behandelt? Sind Besonderheiten im Insolvenzverfahren zu beachten? In der Schlussbetrachtung wird ein Ausblick auf die weitere Entwicklung des mezzaninen Kapitalmarktes gegeben und eine kritische Würdigung vorgenommen.

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Download e-book for iPad: Darstellung der rechtlichen Voraussetzungen für by Ralf Vogler

By Ralf Vogler

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Recht, notice: 1,7, Hochschule Aschaffenburg (Wirtschaft und Recht), Veranstaltung: Seminar Arbeits- und Sozialversicherungsrecht, Sprache: Deutsch, summary: Sobald ein Mitarbeiter ein Unternehmen verlässt, geht oftmals auch ein großes Maß an Wissen und information dem Unternehmen verloren. Besonders gravierend wird es dann, wenn das knowledge nicht nur beim Unternehmen abfließt sondern direkten Konkurrenzunternehmen zu Gute kommt.
Gerade in Branchen, die durch eine hohe Innovationskraft gekennzeichnet sind und deren Unternehmen nur dann erfolgreich sind, wenn sie innovativer sind als die Konkurrenz bedeutet ein Know-how-Transfer für das verlierende Unternehmen gravierende Wettbewerbsprobleme.
Aber nicht nur der Bereich „Forschung und Entwicklung“ ist von einer solchen Problematik erfasst sondern auch Bereiche mit vielen und engen Kundenkontakten (zum Beispiel der Vertrieb) oder bereichsübergreifender Verantwortung (zum Beispiel Führungskräfte im oberen oder im Top-Management).
Jedes Unternehmen hat ein starkes Interesse diese wichtigen Mitarbeiter – wenn sie schon nicht im Unternehmen gehalten werden können – daran zu hindern, während des Arbeitsverhältnisses oder nach dem Ausscheiden aus dem Unternehmen in Konkurrenz zum (ehemaligen) Arbeitgeber tätig zu werden. Eine Möglichkeit dies zu bewerkstelligen ist das Vereinbaren von Wettbewerbsverboten.
Ziel dieser Lektüre ist es, einen Überblick über das Rechtsinstitut „Wettbewerbsverbot“ zu geben. Dazu wird zunächst das Wettbewerbsverbot von anderen arbeitsvertraglichen Nebenpflichten abgegrenzt und in bestimmten Bereichen konkretisiert. Im Verlauf wird dann auf die praktische Bedeutung für die verschiedenen Personengruppen im Unternehmen eingegangen. Den Hauptteil der Betrachtung bilden die rechtlichen Grundlagen des Wettbewerbsverbots und die Möglichkeiten der Vereinbarung eines solchen sowie die vielleicht wichtigste Bedeutung im Zusammenhang mit Wettbewerbsverboten: Die Problematiken beim nachvertraglichen Wettbewerbsverbot. Dabei wird auch auf die Verletzung von vereinbarten Wettbewerbsverboten eingegangen und abschließend die Gesamtthematik kritisch gewürdigt.

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Download e-book for kindle: Business Law, 6th edition (Business Review Series) by Robert W. Emerson

By Robert W. Emerson

Titles in Barron’s enterprise assessment sequence are commonplace as lecture room vitamins to varsity textbooks and sometimes function a major textbook in company brush-up courses. Optimized to be used at the Kindle, company legislation makes a speciality of the significance of felony concept within the daily company international, explaining such topics as tort accountability, executive rules, contracts, environmental legislations, product legal responsibility, purchaser defense, and foreign legislations, between many different themes. additionally mentioned intimately are the criminal elements of partnerships, franchises, and firms, in addition to specified subject matters that come with company crimes, estate as a felony suggestion, highbrow estate, and comparable pertinent issues. A examine reduction categorised key words seems to be at first of every bankruptcy, and also you may still have in mind summaries are strategically interspersed in the course of the text

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Download PDF by Mary Josephs,William Merten,Vaughn Gordy,Neal : Leveraged ESOPs and Employee Buyouts, 6th ed.

By Mary Josephs,William Merten,Vaughn Gordy,Neal Hawkins,Corey Rosen,John Solimine,Rebecca Miller,Scott Rodrick

A leveraged ESOP borrows cash to shop for stocks within the sponsoring corporation which will purchase a big half or perhaps the entire corporation. it may be used to buy stocks from retiring proprietors in inner most companies, purchase out whole businesses, or finance new capital. With leveraging comes extra rate and complexity. This e-book discusses how ESOPs paintings and explains these complexities, delivering accomplished converage of ESOP financing plus chapters on accounting, felony ideas, valuation, M&A, and the tax-deferred ESOP "rollover."

In the 6th version, the e-book has been greatly up to date and improved. It now good points enormously multiplied assurance of the intricacies of ESOP transaction financing (including vendor financing), plus updates and additions to latest fabric on felony, valuation, and accounting issues.

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Download e-book for kindle: Workforce Restructuring in Europe by Miller Rosenfalck LLP,Edzard Clifton-Dey,Pia Dalziel,Sara

By Miller Rosenfalck LLP,Edzard Clifton-Dey,Pia Dalziel,Sara Kennedy,Emmanuelle Ries

the new name that gives useful employment legislation assistance on HR restructuring concerns throughout 30 ecu jurisdictions.

Offering basic info on concerns that are in general confronted by means of companies in the course of several types of restructuring, it seems to be at: the reorganisation of a place of work or workforce of businesses; downsizing or closure of a enterprise; restructuring because of relocation; and whilst outsourcing is being thought of. The booklet assists readers to target what should be performed 'now' in addition to to devise for the timing, session, bills, morale implications and tactics concerned about every one degree of the restructure.

Individual 'State' chapters reduction sensible comparison
These situations are tested around the 28 ecu member states plus Norway and Switzerland, each one of their personal bankruptcy, to permit for useful comparability throughout a variety of jurisdictions. An introductory bankruptcy on ecu minimal criteria is helping the reader to put every one state in the context of european legislation.

Each bankruptcy follows a similar template to permit for simple comprehension of the way to process an identical factor throughout borders. They cover:
-Employment Status
-Process for person redundancies
-Process for collective redundancies
-Works Council and session requirements
-Employment implications of commercial transfers
-Unilateral and together agreed adjustments to phrases and stipulations of employment

Local prestige of laws and case law
To continue the publication ordinary, laws and case legislations are addressed in this sort of method that offers the present neighborhood fundamental and secondary prestige of every, with out over the top use of pointless citations.

Who may still ponder paying for this book?
This is a necessary identify for all employment legislation practitioners and HR experts who paintings for, or propose, companies that experience workplaces in a number of ecu states.

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Download PDF by Emma Parry,Jean McCarthy: The Palgrave Handbook of Age Diversity and Work

By Emma Parry,Jean McCarthy

This guide features a number of disciplines and ways so as to offer a complete and authoritative exam of the problems that consequence from expanding age range at paintings. regardless of curiosity during this sector exploding over the last few years among teachers, practitioners and coverage makers, the research of age range has remained essentially inside disciplinary ‘silos’ corresponding to Psychology or Sociology with a spotlight on growing old or generational adjustments, instead of a mixture of techniques to knowing age variety. exact in its assurance of a number of views, it considers not just generational and growing older views to age variety, but in addition highlights the significance of context in riding either the effect and reaction to this factor. The Palgrave instruction manual of Age range and paintings includes contributions from top students in age and generational variety from internationally, discussing state-of-the-art study findings in regards to the nature and influence of age range and featuring methods to handling this phenomenon. 

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Read e-book online Business Valuation Case Law Yearbook: 2017 Edition PDF

By Sylvia Golden

The enterprise Valuation Case legislations Yearbook, 2017 variation is vital for enterprise appraisers and lawyers who are looking to remain prior to their friends at the most vital criminal matters stated in enterprise valuation-related instances. With in-depth research from BVR’s felony crew, the teachings discovered during this e-book support appraisers come to higher and extra defensible valuation conclusions. And, lawyers who preserve appraisers as monetary specialists find out how their specialists may also help them win (or lose) in courtroom.

The Yearbook analyzes the year’s such a lot significant valuation-related matters within the significant courts together with marital disputes, breach of agreement activities, damages, dissenting shareholder disputes, property and reward tax instances, federal taxation, highbrow estate situations, financial ruin litigation, and extra. Readers find out how debates over monetary damages, goodwill, M&A-related value determinations, reductions, and Daubert demanding situations performed out in courtroom in the past year.

Highlights of the Yearbook include:

Save hours of analysis time with present and accomplished courtroom case research - entry to almost 70 of an important company valuation-related instances that came about in 2016, with specialist criminal research to steer you thru how every one case performed out

Learn vital classes approximately acceptable criminal rules, licensed and discredited valuation technique, and the artwork of providing specialist opinions

Stay prior to your friends at the most vital criminal concerns - learn the way specialists deal with valuation demanding situations with examples from various industries together with healthcare, production, eating places, vehicle dealerships, and more

Easily navigate the lawsuits with a complete reference desk that lists case-by-case variety, state/jurisdiction, date, and more

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Consumer Law: Ius Commune Casebooks for a Common Law of by Hans W. Micklitz,Jules Stuyck,Evelyne Terryn,Hans-W PDF

By Hans W. Micklitz,Jules Stuyck,Evelyne Terryn,Hans-W Micklitz,Evelyn Terryn

the target of this casebook, like others within the Ius Commune sequence, is to assist discover universal roots, though adjustments in method, of the eu criminal platforms, on the way to strengthening the typical felony history of Europe. The casebook covers the large criminal households within the european and comprises judgments from the splendid courts and different courts of the Member States. In view of the significance of EC laws (eg harmonisation directives and laws) during this box, the shopper legislations casebook comprises a lot fabric derived from neighborhood legislations, similar to extracts from directives (eg on unfair agreement phrases, distance promoting, doorstep promoting, product legal responsibility, unfair advertisement pratices and so on) and judgments of the ECJ and nationwide courtroom judgements. moreover, recognition is paid to the way, whilst studying EC directives within the client box, the ECJ refers to strategies universal to the felony platforms of the Member States and the way the courts of the Member States comprise the innovations present in the directives (as interpreted through the ECJ) of their felony platforms. The casebook additionally compares harmonised and pre-harmonised legislation, particularly within the case legislations of the Member States. The casebook concentrates on inner most legislations within the box of purchaser defense but additionally addresses themes, specifically within the box of enforcement, which are basically an issue of public law.

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

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Read e-book online Ultimate LLC Compliance Guide: Covers All 50 States PDF

By Michael Spadaccini

Business vendors bought serious guideline at the important operations, criminal formalities and periodic submitting standards essential to continue their LLCs in compliance and stop criminal and tax liabilities. crucial operations equivalent to day by day administration, checklist conserving, calling and accomplishing conferences, recording LLC activities throughout the drafting of mins, accepting funding and issuing LLC inventory, periodic reporting necessities and extra are all lined intimately. comprises entire definitions and factors of all suggestions surrounding LLCs and the jobs and duties of homeowners and supervisor. greater than only a booklet of kinds, it distills advanced strategies in a transparent, concise writing sort to aid demystify the method. • encompasses a entire reference part with criminal standards, submitting charges, taxation standards and upkeep standards for all 50 states • an entire reference part compares and contrasts the criminal necessities, submitting charges, taxation necessities and periodic upkeep requisites for all of the 50 states in a complete state-by-state consultant • comprises particular sections for nonprofits and tax-exempt organisations • Dozens of LLC pattern varieties that hide the widest attainable variety of LLC compliance can be found through obtain. • whole bankruptcy dedicated to minimizing own legal responsibility danger • Covers LLC criminal formalities, inner governance, record-keeping, very important LLC mechanics and more

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