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Im vergangenen Jahrzehnt haben sich die IFRS de jure als globaler Standard für die Rechnungslegung kapitalmarktorientierter Unternehmen durchgesetzt. Dennoch variiert de facto die Anwendung der IFRS von Land zu Land. Die vorliegende Arbeit untersucht kulturelle Einflüsse auf das Rechnungslegungsverhalten deutscher, französischer und asiatischer Entscheidungsträger konkret am Beispiel des Impairment-Tests. Dabei weist sie kulturell bedingte Unt...

Die Erhaltung von Denkmälern ist unabdingbar für die Erhaltung und den Bestand eines menschenwürdigen Daseins. Die Arbeit widmet sich dem rechtlichen Komplex des Denkmalschutzes in Italien und Deutschland und bietet einen umfassenden Überblick zu diesem Thema. Auf dem Wege einer vergleichenden Betrachtung werden die Unterschiede und Gemeinsamkeiten des Denkmalschutzes beider Länder aufgezeigt, untersucht und auch kontrovers diskutiert. In Deut...

The thesis addresses the question of human consciousness in its oscillation between conditioning and transcendence: the impact of cultural worldviews on the individual's lifeworld and their gradual transcendence as a form of spiritual practice. At the centre of attention is a group of individuals and their unfolding life-stories as they move through a journey of transformation, seeking to explore and understand the complexity of their own cons...

This booklet collects two fascinating papers on ancient weapons and armour. "Ancient Armour" was a serial article on ancient armour and weaponry published in The Family Magazine for 1839, edited by Eli Taylor. It covers helmets, body armour, shields, spears, swords, other "engines of war, " and standards used by Egyptians, Romans, Greeks, Israelites, and other ancient cultures. Numerous engravings accompany this popularly-written article. "Obs...

William J. Buxton is professor of communication studies at Concordia University and co-editor of Harold Innis in the New Century.

Bis heute weisen die westdeutschen Bundesländer persistente Unterschiede in ihrem Lebensstandard und ihrer Produktivität auf. Die Arbeit untersucht, ob es im Zeitraum von 1950 bis 1990 zu einer Konvergenz der Einkommens- und Produktivitätsniveaus zwischen den westdeutschen Bundesländern gekommen ist. Darüber hinaus wird der Frage nachgegangen, welche Faktoren die beobachtete Konvergenz und Divergenz determinieren. Auf Basis von Wachstumstheori...

Evoking such classics as Anne Applebaum's Gulag and Robert Conquest's The Great Terror, The Spanish Holocaust sheds light on one of the darkest and most unexamined eras of modern European history. As Spain finally reclaims its historical memory, a full picture can now be drawn of the atrocities of Franco's Spain-from torture and judicial murders to the abuse of women and children. Paul Preston provides an unforgettable account of the systemati...

Durch textnahe Lektüre und Charakteranalyse korrigieren die hier überarbeiteten Werkinterpretationen die von der Ideologie der 68er motivierte pauschale Denunzierung der Hausväter im Drama des 18. Jahrhunderts: Diese Verwalter des unterdrückerischen bürgerlichen Familienwertsystems handeln angeblich tyrannischer als Monarchen und «handeln» sogar mit der Unschuld der Töchter. Ihr voyeuristisches, ja inzestuöses Interesse verhinderte gerade dere...

Diese Arbeit befasst sich mit dem Recht des Künstlers, Entstellungen und andere Beeinträchtigungen seines Werkes zu verbieten (§ 14 UrhG). Zwar steht dem Eigentümer eines erworbenen Kunstwerkes einerseits grundsätzlich das Recht zu, nach Belieben mit seinem Werkstück verfahren zu dürfen. Andererseits stellt das Kunstwerk gleichzeitig ein geistiges Werk dar, welches als Immaterialgut bis siebzig Jahre nach dem Tod des Künstlers urheberrechtlich...

By the second half of the 1940s, newly conquered nations of Central and Eastern Europe were expected to adjust multiple professions, including those related to the historical sciences, to the Soviet model. However, Marxism, soon to become the only acceptable methodology, was no longer understood in the same way as in Bolshevik Russia. Its Soviet variation borrowed heavily from the tradition of Russian historiography and the Russian national tr...

The tenth EFNIL conference investigated the different ways in which people in Europe access lexical information - both in their own language and in other languages - and how governments, language institutions, publishers, and others go about the business of compiling and disseminating this lexical information. In this volume, general reflections by several experts on the history, the present state and new developments of lexicography in Europe...

The purpose of the book is to identify and describe the teacher image that was inherent at the teacher training colleges in Finland during 1921 to 1945. It also points out what kind of pedagogical philosophies influenced the foundation of the Finnish school system. The book provides a historical point of view of teaching at the teacher training colleges and introduces the pedagogical methods which were used. The focus is on a teacher training ...

Poverty is a multi-dimensional concept which is complex in its origin as well as in its manifestations. Oppression and denial of Human Rights can contribute to poverty. However, this oppression and exploitation of the poor is not to be understood simplistically but as a systemic injustice rooted within the context of well organized socio-political and cultural structures of oppression. This study is a concerted effort to identify, articulate a...

The book won the Surveillance Studies Network Book Prize 2014. The book argues that the mobile as a political technology in a broad sense facilitates the global export of the Western concept of individuality. This empowers those subjectivities and mindsets which can adapt to the communication regime of ubiquitous connectivity. Exemplifying two focal points - the use in protests and the surveillance of mobile phones - the book traces political ...

The basic aim of the study is to describe the ambiguity of the term legal ethics in the context of different traditions and conceptions. The three most important traditions of legal ethics are: the French, with the categories of virtue and independence, the American, with the ideas of loyalty and professional duties, and the German, with professional roles and obedience. On that base, a theory of critical legal ethics is developed. It claims t...

Vor gut einem halben Jahrhundert hat der Weg der Menschen in den Weltraum begonnen. Dieser Eintritt ins All wird in diesem Band aus unterschiedlichen Perspektiven beleuchtet. Wissenschaftsgeschichte und Philosophie, Ideologiekritik und Kulturwissenschaften schauen auf den politischen Wettlauf ins All, die Rolle der Astronomie in der Schule oder die ersten Aliens in der Science Fiction, auf Schwarze Löcher und deren kulturelle Begleitmusik. Als...

The articles of this volume treat the expansion of the Nordic ideology in the first half of the twentieth century. They concentrate on the amalgamation of scientific, religious and political features, which transformed the idea of the North into a mainstay of extreme nationalism. Lacking positive norms and values, the Nordic idea depended on the opposition against everything deemed un-Nordic. Völkisch Nordicism shared with conventional forms o...

Au XIXe siècle, la Pologne est divisée entre la Russie, la Prusse et l'Autriche. Les Polonais se soulèvent à plusieurs reprises, mais doivent à chaque fois s'incliner. Une grande partie de l'élite polonaise se refugie en Europe occidentale. Ce livre étudie le volet belge de cette Grande Emigration. Il s'intéresse non seulement aux figures célèbres, comme le chef de file démocrate Joachim Lelewel et les officiers polonais engagés dans l'armée b...

The book aims to reconstruct and analyze the disputes over the Polish-Jewish past and memory in public debates in Poland between 1985 and 2012, from the discussions about Claude Lanzmann's Shoah, Jan Blonski's essay The Poor Poles Look at the Ghetto, Jan Tomasz Gross' books Neighbours, Fear and Golden Harvest, to the controversies surrounding the premiere of Wladyslaw Pasikowski's The Aftermath. The analysis includes the course and dynamics of...

The fourth volume in the series Language Competence and Language Awareness in Europe features contributions from various philologies in the young but rapidly growing research area of linguistic variability. The book grew out of a nucleus of papers presented at a North German Linguistics Workshop organised by the chair of English Linguistics, and developed into a collection of doctoral and post-doctoral research papers on variability in differe...