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« Master's degree
Wuppertal, Germany
University of Wuppertal

Finance, Auditing, Controlling and Taxation

Finanzen, Wirtschaftsprüfung, Controlling und Steuern

Master's
Table of contents

⇑Finance, Auditing, Controlling and Taxation at University of Wuppertal

Language: GermanStudies in German
Subject area: economy and administration
Qualification: Master
Kind of studies: full-time studies
University website: www.uni-wuppertal.de

⇑Definitions and quotes

Finance
Finance is a field that deals with the study of investments. It includes the dynamics of assets and liabilities over time under conditions of different degrees of uncertainties and risks. Finance can also be defined as the science of money management. Market participants aim to price assets based on their risk level, fundamental value, and their expected rate of return. Finance can be broken into three sub-categories: public finance, corporate finance and personal finance.
Wikipedia
Finance
Nothing in finance is more fatuous and harmful, in our opinion, than the firmly established attitude of common stock investors regarding questions of corporate management. That attitude is summed up in the phrase: "If you don't like the management, sell your stock." [...] The public owners seem to have abdicated all claim to control over the paid superintendents of their property.
Benjamin Graham, World Commodities and World Currencies (1944)
Wikiquote
Taxation
Every good citizen … should be willing to devote a brief time during some one day in the year, when necessary, to the making up of a listing of his income for taxes … to contribute to his Government, not the scriptural tithe, but a small percentage of his net profits.
Cordell Hull, remarks in the House, April 26, 1913, Congressional Record, vol. 50, p. 505.
Wikiquote
Taxation
World War II was . . . responsible for considerable changes in the U.S. federal income tax. Not only were rates increased, but the base was extended to cover most of the working population. Even as late as 1939, only 6 percent of U.S. citizens had to file an income tax return; by 1945 this had increased to over 70 percent . . . By 1945 the major features of the current federal tax system were in place.
Susan B. Hansen, The Politics of Taxation: Revenue Without Representation, New York: NY, Praeger (1983) p. 86.
Wikiquote

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