Ausgehend von einer allgemeinen Übersicht des US-amerikanischen Steuerrechts in Bezug auf Finanzierungen ist die steuerliche Abgrenzung zwischen Eigen- und Fremdkapital bei hybriden Finanzierungsinstrumenten in den Vereinigten Staaten zentrales Thema der Arbeit. Zusätzlich wird eine detaillierte Analyse steuerlicher Rechtsfolgen anhand von in den USA ermittierten Instrumenten wie DECS, MIPS, PHONES und PRIDES geboten. Abschließend wird die Frage nach grenzüberschreitenden steuerlichen Gestaltungsmöglichkeiten gestellt, die unter Umständen eine Doppelbesteuerung vermeiden oder eventuell gar zu einer doppelten Nichtbesteuerung führen könnten.
Available Open Access under CC-BY-NC licence. The number of people experiencing homelessness is rising in the majority of advanced western economies. Bringing to light the most contemporary research, policy and practice, this book presents stark evidence from Irish experience to argue that we need to urgently reimagine homelessness as a pattern of residential instability and economic precariousness regularly experienced by marginal households.
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A coletânea abrange diversos temas, entre eles: as concepções da imagem corporal entre praticantes e instrutores de musculação, fisiculturistas e estudantes de Educação Física na região metropolitana de Salvador; a atividade física como fator de proteção para co-morbidades cardiovasculares em mulheres obesas; prevalência e fatores associados à inatividade física em adultos na cidade de Lauro de Freitas-BA, entre outros.
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Nandita believes that PR professionals need to be seen as trusted advisors and not merely as implementers. PR can secure meetings with ministries, advise the client what to say, follow up, but there is a line. In India, as in many parts of the world, that fine line between influencing, advocacy and deal making is often trespassed.”
There have been many iterations of the Joan of Arc story: “testimonies,” books, and films have attempted to capture the drama of one of history’s most famous gender warriors. But few, if any, have been undertaken by an author who met her subject matter with such recognition and insight, a fellow warrior, a rebel in kind. kari edwards, a transgender activist and key figure in the Bay Area experimental writing scene of the late 1990s and early 2000s, was provocative and prescient in her concern for the way that language inflects, inflicts, and regulates gender norms. Her persistent efforts to break linguistic binaries and barriers have given her texts an ongoing urgency after her untimely death in 2006.This book brings to life an important document discovered in the late poet’s archive at the Poetry Collection at the University of Buffalo. The several notebooks and partial typescript (as well as various plans and notes) of edwards’ unfinished dôNrm’-lä-püsl, uncovered by Tina Žigon, offer an intriguing glimpse of a major new direction in edwards’ work, one in which her avant-garde instincts are channeled through rigorous research on this medieval figure. In this retelling – better to say “remixing” – of Joan of Arc’s fateful trial and martyrdom, we find the major theme so richly laced throughout edwards’ oeuvre: the courageous (but also depressingly mundane) struggle against the stifling regulation of language, appearance, and norms. edwards’s Joan of Arc, even in its incomplete and abbreviated form (which Žigon calls a “possible version” of edwards’s manuscript), offers an exciting engagement with one of the medieval period’s most challenging and mysterious figures.ABOUT THE CONTRIBUTORSkari edwards (1954–2006) was a poet, artist, and gender activist born 523 years after Joan of Arc was burned at the stake. edwards’ book succubus in my pocket (EOAGH Books, 2015) was the winner of the 2015 Lambda Literary Award for Transgender Poetry. edwards was a Small Press Traffic book of the year award winner (2004) and a recipient of New Langston Arts Bay Area Award in literature (2002). edwards is the author of bharat jiva (Litmus Press, 2009); having been blue for charity (Blazevox, 2007); obedience (Factory School, 2005); iduna (O Books, 2003); a day in the life of p. (subpress collective, 2002); a diary of lies (Belladonna Chapbooks #27, Belladonna, 2002); and POST/(PINK) (Scarlet Press, 2000).Tina Žigon is an Assistant Professor of English at American University of Kuwait. Originally from Maribor, Slovenia, she moved to Kuwait via San Marcos, Texas, where she earned her MA in Literature at Texas State University, and Buffalo, New York, where she earned her PhD in Literature at the University at Buffalo–SUNY. Her dissertation is titled “‘Language Out of Bounds’: Gender, Language, and Violence in kari edwards’ a day in the life of p. and the Joan of Arc Project.”
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The structure and regulation of consumption and demand has recently become of great interest to sociologists and economists alike, and at the same time there is growing interest in trying to understand the patterns and drivers of technological innovation. This book brings together a range of sociologists and economists to study the role of demand and consumption in the innovative process. The book starts with a broad conceptual overview of ways that the sociological and economics literatures address issues of innovation, demand and consumption. It goes on to offer different approaches to the economics of demand and innovation through an evolutionary framework, before reviewing how consumption fits into evolutionary models of economic development. Food consumption is then looked at as an example of innovation by demand, including an examination of the dynamic nature of socially-constituted consumption routines. The book includes a number of illuminating case studies, including an analysis of how black Americans use consumption to express collective identity, and a number of demand-innovation relationships within matrices or chains of producers and users or other actors, including service industries such as security, and the environmental performance of companies. The involvement of consumers in innovation is looked at, including an analysis of how consumer needs may be incorporated in the design of high-tech products. The final chapter argues for the need to build an economic sociology of demand that goes from micro-individual through to macro-structural features.
Wissenschaft meint seit jeher nicht nur theoretische Reflexion, sondern immer auch gesellschaftliche Praxis. Heute steht diese Praxis, die Welt der modernen Wissenschaften und ihrer institutionellen Formen mitten im Strom tiefgreifender Veränderungen – Exzellenzinitiativen und Clusterbildung, Studiengebührenfinanzierung und Bologna-Prozess, Wettbewerbsstrukturen, Globalhaushalte und externe Management-Maßstäbe sind hierfür nur einige illustrierende Schlagworte. Den Handlungsdrang der deutschen Hochschulpolitik im Blick gerät naturgemäß auch das Wissenschaftsrecht in Bewegung. Fragen seiner verfassungsrechtlichen Grundierung und seiner verwaltungsrechtlichen Feinzeichnung sind so umstritten wie lange nicht. Das Leitmotiv, ob das heutige Wissenschaftsrecht in erster Linie dem Schutz der individuellen Forschungsleistungen einzelner Wissenschaftlerinnen und Wissenschaftler dient oder ein Baukasten zur Modernisierung der Hochschulen ist, führt wiederkehrend zu den Grundfragen des modernen Öffentlichen Rechts. Diese Entwicklungen vor Augen beging das Institut für Öffentliches Recht an der Juristischen Fakultät der Georg-August-Universität Göttingen seine Neugründung mit einer Arbeitstagung zum Thema „Aktuelle Probleme des Wissenschaftsrechts“. Die Beiträge der Tagung enthält dieser Band. Er ist der erste einer neuen Schriftenreihe zum Öffentlichen Recht.
<P>NST: Abkürzungen von Wörten, wie sie vorzüglich in lateinischen Handschriften des Mittelalters vorkommen / Jan M. Hulákovský, Text teilw. lat., teilw. tschech., teilw. dt. Durchsuchbare elektronische Faksimileausgabe als PDF. Digitalisiert im Rahmen des DFG-Projektes Digi20 in Kooperation mit der BSB München. OCR-Bearbeitung durch den Verlag Otto Sagner.</P>