Abstract The aim of this paper is to examine how the sustainability assessment of a tourism destination can be carried out while taking local conditions into account. The fact that every destination has its own features is often disregarded and a general set of sustainability indicators is used...

Vorprozessuale Einflussmöglichkeiten des Steuerpflichtigen -- Verfahrensgrundlagen -- Exkurs: Reformvorschriften der AO -- Das Einspruchsverfahren und Mitwirkung bei der Außenprüfung -- Das außergerichtliche Rechtsbehelfsverfahren -- Der Finanzgerichtsprozess (FGO) -- Kostenvorschriften der...

Das Praxishandbuch beantwortet alle Ihre Fragen zum steuerlichen Reisekostenrecht. Ob Inlands- oder Auslandsreise, Sie erfahren alles über Verpflegungspauschalen, Mahlzeitengewährung auf Dienstreisen, Übernachtungskosten, steuerfreie Arbeitgebererstattung. Neben ausführlichen Erläuterungen...

Argues that currently many businesses are looking to reduce the environmental impact of their activities or products but sadly the results are often disappointing. Sustainable development remains elusive. The future clearly demands something different ‐ we need solution focused products that...

Market forces are often unable to deal with environmental problems due to the inability of the economic system to internalise environmental costs. Telecommunications around the world are “service” companies that are considered to have little impact on the natural environment ‐ and as such...