Darstellung und kritische Würdigung von IFRIC 11 (German Edition)

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Rather they used states and global institutions--the League of Nations, the European Court of Justice, the World Trade Organization, and international investment law--to insulate the markets against sovereign states, political change, and turbulent democratic demands for greater equality and social justice. Far from discarding the regulatory state, neoliberals wanted to harness it to their grand project of protecting capitalism on a global scale. It was a project, Slobodian shows, that changed the world, but that was also undermined time and again by the inequality, relentless change, and social injustice that accompanied it.

Kaizen expressz Year of publ.: Okosabban, gyorsabban, jobban Year of publ.: Ebaugh, Helen Rose Title: A retorika birodalma Year of publ.: Europe central Year of publ.: Vollmann turns his trenchant eye on the authoritarian cultures of Germany and the USSR in the twentieth century to render a mesmerizing perspective on human experience during wartime. Through interwoven narratives that paint a composite portrait of these two battling leviathans and the monstrous age they defined, Europe Central captures a chorus of voices both real and fictional- a young German who joins the SS to fight its crimes, two generals who collaborate with the enemy for different reasons, the Soviet composer Dmitri Shostakovich and the Stalinist assaults upon his work and life.

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Das rechtswissenschaftliche Gutachten wurde von Univ. Walter Pfeil und Dr. Der Bericht setzt sich mit diversen rechtlichen Fragestellungen zum Behindertengleichstellungsrecht auseinander und analysiert die bestehende Rechtslage. Soziale Marktwirtschaft Year of publ.: Product design Year of publ.: It is the journey when you discover what hurts your audience and experiment with different solutions, until you find something they will love.

In the book I go through the steps of the product design process. It starts with product discovery methods: I explain the tricks most of the famous tech companies use, and I also show you some examples and case studies from our work at UX studio. The book will teach you how to find people's pain points, how to build prototypes and how to test them.

There are 9 different UX research methods explained, all with real-life examples. You can also learn how to do all these things in a corporate environment, and how to integrate product design into the agile software development process every company uses nowadays. I collected some great workshop methods also, which will help you to convince your team and your stakeholders.

Reinventing organizations Year of publ.: Integral logistics management Year of publ.: Rontja a kereskedelmi forgalmat. A gyermek joga a tiszteletre Year of publ.: Launch Year of publ.: Luxushotel, Hungary Year of publ.: Practical tax knowledge in English Year of publ.: Nem kell nemzeti minimum Year of publ.: Table of contents Mi az a nemzeti minimum?. Trump, Donald John Title: Great again Year of publ.: Korea Year of publ.: Reemtsma, Jan Philipp Title: Hilfiger, Tommy; Knobler, Peter Title: Kissinger, Henry Alfred Title: Milyen a profik jelleme?

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Some of the very best writings on this key topic - which is at the root of the entire "reinventing government" movement - can be found in the journals that ASPA publishes or sponsors. In this collection Nancy Roberts has brought together the emerging classics on the ongoing debate over citizen involvement. Her detailed introductory essay and section openers frame the key issues, provide historical context, and fill in any gaps not directly covered by the articles.

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This volume is the first comprehensive attempt to evaluate the state of participatory approaches in the aftermath of the "Tyranny" critique. It captures the recent convergence between participatory development and participatory governance. It revisits the question of popular agency, as well as spanning the range of institutional actors involved--the state, civil society and donor agencies.

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Based on a novel and unique dataset of estimates of government policy positions, salience and power in influencing deliberations, an explanatory model approximating the Nash-Bargaining solution is employed to predict the policy outcomes on ten policy domains of central importance to this institution.

The book's analyses comprise investigations into the determinants of decision-making success, the architecture of the political space and the governments' coalition behavior. Labeling genetically modified food Year of publ.: When polled, consumers say that they want to know whether their food contains GM ingredients, just as many want to know whether their food is natural or organic.

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The economics of immigration Year of publ.: Greater flows of immigration have the potential to substantially increase world income and reduce extreme poverty. Existing evidence indicates that immigration slightly enhances the wealth of natives born in destination countries while doing little to harm the job prospects or reduce the wages of most of the native-born population.

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Heer, Burkhard; Maussner, Alfred Title: Dynamic general equilibrium modeling Year of publ.: In order to solve these models, economists need to use many mathematical tools. This book presents various methods in order to compute the dynamics of general equilibrium models. In part I, the representative-agent stochastic growth model is solved with the help of value function iteration, linear and linear quadratic approximation methods, parameterised expectations and projection methods.

In order to apply these methods, fundamentals from numerical analysis are reviewed in detail. In part II, the authors discuss methods in order to solve heterogeneous-agent economies. This part of the book also serves as an introduction to the modern theory of distribution economics. Applications include the dynamics of the income distribution over the business cycle or the demographic transition in a large-scale overlapping generations model.

In an accompanying home page to this book, computer codes to all applications can be downloaded. Macroeconomic patterns and stories Year of publ.: Edward Leamer argues that "We are pattern-seeking story-telling animals. Matsumoto, Akio; Szidarovszky Ferenc Title: Game theory and its applications Year of publ.: The topics addressed in the book are discrete and continuous games including games represented by finite trees; matrix and bimatrix games as well as oligopolies; cooperative solution concepts; games under uncertainty; dynamic games and conflict resolution.

For students

The methodology is illustrated by carefully chosen examples, applications and case studies which are selected from economics, social sciences, engineering, the military and homeland security. This book is highly recommended to readers who are interested in the in-depth and up-to-date integration of the theory and ever-expanding application areas of game theory.

Economics of institutional change Year of publ.: It revisits the process of institutional change: New chapters address the significance of Post-Communist transition, the differences and importance of initial conditions in institutional building, and, social norms, values, and happiness. Other chapters have been expanded to include, for example, a focus on the Washington consensus, commentary on the financial crisis, state capacity and corruption, and new findings on redistribution and inequality, and With specific focus on Central Europe, Eastern Europe and Central Asia, this revised edition examines the process of development, and its interdependence with institutions.

Europe's orphan Year of publ.: In Europe's Orphan, leading economic commentator Martin Sandbu presents a compelling defense of the euro. He argues that rather than blaming the euro for the political and economic failures in Europe since the global financial crisis, the responsibility lies firmly on the authorities of the eurozone and its member countries. The eurozone's self-inflicted financial calamities and economic decline resulted from a toxic cocktail of unforced policy errors by bankers, politicians, and bureaucrats; the unhealthy coziness between finance and governments; and, above all, an extreme unwillingness to restructure debt.

Sandbu traces the origins of monetary union back to the desire for greater European unity after the Second World War. But the euro's creation coincided with a credit bubble that governments chose not to rein in. Once the crisis hit, a battle of both ideas and interests led to the failure to aggressively restructure sovereign and bank debt. Ideologically informed choices set in motion dynamics that encouraged more economic mistakes and heightened political tensions within the eurozone.

Sandbu concludes that the prevailing view that monetary union can only work with fiscal and political union is wrong and dangerous? The euro and the battle of ideas Year of publ.: A string of economic difficulties in Greece, Ireland, Spain, Italy, and other Eurozone nations has left observers wondering whether the currency union can survive. In this book, Markus Brunnermeier, Harold James, and Jean-Pierre Landau argue that the core problem with the Euro lies in the philosophical differences between the founding countries of the Eurozone, particularly Germany and France.

But the authors also show how these seemingly incompatible differences can be reconciled to ensure Europe's survival. As the authors demonstrate, Germany, a federal state with strong regional governments, saw the Maastricht Treaty, the framework for the Euro, as a set of rules. France, on the other hand, with a more centralized system of government, saw the framework as flexible, to be overseen by governments. The authors discuss how the troubles faced by the Euro have led its member states to focus on national, as opposed to collective, responses, a reaction explained by the resurgence of the battle of economic ideas: Buchanan and liberal political economy Year of publ.: Buchanan and Liberal Political Economy: A Rational Reconstruction examines the contemporary meaning and significance of James M.

Buchanan's body of work. The book uses Buchanan's past contributions to explore the present and future relevance of his scholarly contributions and insights. It seeks mainly to explain what insight for their work contemporary scholars might acquire by becoming familiar with some of Buchanan's formulations. Buchanan was one of the most creative and prolific scholars of political economy during the post-war period. Not only was his body of work so immense that it could not be contained within 20 volumes of Collected Works, but also Buchanan's scholarship made such strong contact with law, ethics, and political science that he could easily have served as a poster-child for the programs in Politics, Philosophy, and Economics which have been gaining momentum in recent years.

Buchanan spoke for a style of economics that made wide and firm contact with the full range of the humane studies. This book emphasizes those features of Buchanan's thought that seem relevant for contemporary scholarship within the broadly liberal tradition of political economy.

Max Weber and the idea of economic sociology Year of publ.: He not only investigated economic phenomena but also linked them clearly with political, legal, and religious phenomena. Swedberg also demonstrates that Weber's approach to economic sociology addresses a major problem that has haunted economic analysis since the nineteenth century: Exploring Weber's views of the economy and how he viewed its relationship to politics, law, and religion, Swedberg furthermore discusses similarities and differences between Weber's economic sociology and present-day thinking on the same topic.

In addition, the author shows how economic sociology has recently gained greater credibility as economists and sociologists have begun to collaborate in studying problems of organizations, political structures, social problems, and economic culture more generally. Swedberg's book will be sure to further this new cooperation. Armstrong, Michael; Taylor, Stephen Title: Armstrong's handbook of human resource management practice Year of publ.: Providing a complete resource for understanding and implementing HR in relation to the needs of the business as a whole, it contains in-depth coverage of all the key areas essential to the HR function such as employment law, employee relations, learning and development, performance and reward.

Accessible and to the point as ever, this fully updated 14th edition includes emerging theory and practice, embracing the most current thinking on engagement, talent management and leadership development. With updated case studies and references to academic journals, professional magazines and recent research and surveys, it also includes coverage of new approaches to topics such as job evaluation and pay structures.

Remote Year of publ.: Belgin, Stephen; Lietaer, Bernard Title: Sprint Year of publ.: Hegymenet Year of publ.: Edding, Cornelia; Schattenhofer, Karl Title: Rejtett szervezetek Year of publ.: Storytelling Year of publ.: A civilek hatalma Year of publ.: Hatalmi diskurzusok Year of publ.: Handbuch des Fachanwalts Informationstechnologierecht Year of publ.: Parliamentary sovereignty in the UK constitution Year of publ.: Changes in the architecture of the UK Constitution, diminishing academic reverence for the doctrine, and a more expansive vision of the judicial role, all present challenges to the relevance, coherence and desirability of this constitutional fundamental.

Anton Friedrich Justus Thibaut Year of publ.: Bis heute gilt Thibaut daher verbreitet vor allem als 'Verlierer' dieses 'Kodifikationsstreits' von Macht versus Recht Year of publ.: Thus the European Middle Ages are rather regarded as a self-contained era instead of simply as a prelude to Modernity. In a way, this can be referred to as an anthropological turn in Medieval Studies with a major impact on Constitutional History. Current research increasingly focuses on personal relations.

However, it is controversial as to what extent contemporaries already distinguished between the king's public function as a permanent representative of a community and his condition or quality of being human and thus mortal. This volume focuses on different dimensions of royal succession - such as the queen's role, the function of the ruler's sacred status and the phenomenon of disputed royal successions - as crucial aspects to the constitution of medieval realms.

Grundriss des Strafrechts Year of publ.: This was reversed, both paragraphs combined and the zra stewardship function subsumed in the final version published in FW. The qualitative characteristics identify the information that is likely to be the most useful to the primary users of financial statements when making their resource allocation decisions FW. Information is relevant if it is able to influence users when making decisions by confirming, predicting or revising estimates on future outcomes FW.

In the context of relevance, information is material if its omission could influence decisions made by users of financial statements FW. By providing a clear guidance on how and in which order to apply the fundamental characteristics FW. QC18 , the Boards clearly demonstrate the dominance of relevance over the criterion of faithful representation. To be useful, information must not only be relevant but also faithfully represent economic phenomena [75] [76] FW.

While complete information comprises all information necessary for the user to make well- grounded decisions FW.

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QC13 , neutrality is characterized by the selection of information in the absence of bias FW. Generally, conservative financial reporting in reference to prudence could be considered a bias since it often leads to first understatement and later overstatement of financial reporting items. Therefore, an estimate is free from error if the estimation process with all its limitation and assumptions is correctly performed and depicted clearly FW.

The Boards argue for the indispensability of the replacement of the term reliability by faithful representation [79] adducing that various connotations existed and the old framework did not successfully transmit the meaning of reliability. This would mean that the replacement of the term reliability by the term faithful representation [83] collapses reliability into relevance. Comparability, verifiability, timeliness and understandability are indicated as enhancing characteristics FW.

QC19 which support and complement the decision usefulness derived from the two fundamental criteria. Timeliness indicates the depiction of information before it has lost its value to the user FW. Finally, the information function by financial reporting is limited by cost constraints. It is therefore important to evaluate if the benefits of additional information outweigh the cost related to the respective effort FW.

In some instances this would lead to the recognition of deferred debits and credits that do not meet the definition criteria of assets and liabilities. According to Wustemann and Kierzek a in the case of construction contracts a strict adherence to the asset-liability-approach would lead to the recognition of incurred costs as inventory unfinished goods or work-in-progress according to. IAS 2 and zero-profit contract accounting on a net basis until a partial approval or the final acceptance by the customers occurs.

Due to severe problems with defining earnings processes i. Wiechers , p. Kilting , p. Whittington a , p. DP OB28; Hettich , p. Lennard a , p. IASB , para. Whittington b , p. Pelger a , p. Ballwieser , p. Johnson , p. Moxter , p. Dobler , p. Business economics - Business Management, Corporate Governance.

GRIN Publishing, located in Munich, Germany, has specialized since its foundation in in the publication of academic ebooks and books. The publishing website GRIN. Free Publication of your term paper, essay, interpretation, bachelor's thesis, master's thesis, dissertation or textbook - upload now! Register or log in. Our newsletter keeps you up to date with all new papers in your subjects. Request a new password via email. Capitalization of pre-contract incremental costs IV Conclusion References for quoted literature Documents from standard-setting bodies References for standard setting documents References for quoted laws List of abbreviations illustration not visible in this excerpt I Introduction The world economy is characterized by increasing globalization and mutually interconnected financial and capital markets.

Secondly, the two dominating revenue recognition approaches are presented in further detail, providing the basis for further discussion. I; IASB , para. COSO , p. IN4; Grote et al. Thurow , p. KPMG , p. EY b , p. Stewing , p. Breidenbach , p. Hinz , p. Wawrzinek , para.

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