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Focused on the United States, this book summarizes the secondary impacts of COVID-19 due to the increased use of technology. Establishing the global response of social distancing, mandates for non-essential business, and working from home, the book centers on the disparate guidance provided at the State and local levels, domestically

Intro -- Autoren -- Vorwort zur 17. Auflage -- Abkürzungsverzeichnis -- Teil A Buchführungs- und Aufzeichnungspflichten -- 1 Einführung -- 1.1 Begriffsbezeichnungen -- 1.2 Buchführung als Zweig des betrieblichen Rechnungswesens -- 2 Allgemeine Buchführungspflicht nach Handelsrecht -- 2.1 Gesetzliche Grundlagen -- 2.2 Zur Buchführung verpflichtete Personen, Beginn und Beendigung der Buchführungspflicht, Befreiung von der Buchführungspflicht -- 3 Steuerliche Buchführungspflicht -- 3.1 Buchführungspflicht nach 140 AO -- 3.2 Besondere Buchführungspflicht nach 141 Abs. 1 AO -- 3.3 Beginn und Wegfall der Buchführungspflicht -- 4 Sonstige Aufzeichnungspflichten -- 4.1 Außersteuerliche Aufzeichnungspflichten -- 4.2 Steuerliche Aufzeichnungspflichten -- 5 Inhalt der Buchführungspflicht -- 5.1 Handelsrechtliche Vorschriften zur Erstellung der Buchführung und des Jahresabschlusses -- 5.2 Ergänzende steuerrechtliche Vorschriften -- 6 Handelsrechtliche und steuerliche Aufbewahrungspflichten -- 7 Bewilligung von Erleichterungen -- 8 Verletzung von Buchführungs- und Aufzeichnungspflichten und ihre Folgen -- 9 Unterschiede bei Gewinnermittlung nach 4 Abs. 1 und 5 EStG -- Teil B Technik der doppelten Buchführung -- 1 Grundlagen der Buchführung -- 1.1 Inventur -- 1.2 Inventar -- 1.3 Inventurerleichterungen -- 1.3.1 Festwert -- 1.3.2 Gruppenbewertung -- 1.3.3 Stichprobeninventur -- 1.3.4 Permanente Inventur -- 1.3.5 Zeitverschobene Inventur -- 1.3.6 Buchmäßige Bestandsaufnahme für Anlagevermögen -- 1.4 Bilanz -- 1.5 Abschluss -- 1.6 Gewinn- und Verlustrechnung -- 2 Funktion der doppelten Buchführung -- 2.1 Sachkonten -- 2.1.1 Bestandskonten -- 2.1.2 Erfolgskonten -- 2.1.3 Gewinn- und Verlustkonto -- 2.1.4 Privatkonten -- 2.1.5 Schema für den Abschluss der Sachkonten -- 2.1.6 Buchungssatz -- 2.2 Personenkonten -- 2.3 Anlagekonten.

Diese Einführung wendet sich an alle, die gerade am Anfang ihres Jurastudiums stehen, wie auch an jede Person, die sich für ein Jurastudium interessiert und sich darüber informieren möchte, was sie dabei erwartet. Sie bietet einen schnellen Einblick in Fragestellungen und System des Rechts, den Vorlesungen so nicht vermitteln. Dazu behandelt der Band Grundwissen zu den Basisfächern Zivilrecht, Strafrecht und Öffentliches Recht (Europa-, Staats- und Verwaltungsrecht). Fallbeispiele und Abbildungen bringen nicht nur Studierenden im ersten Semester, sondern auch Fortgeschrittenen wesentliche Grundkenntnisse und Falllösungstechniken im Gutachtenstil näher. Außerdem gibt das Buch zahlreiche Praxistipps zum cleveren Studieren. Das Werk eignet sich nicht nur für Studierende der Rechts- und Wirtschaftswissenschaften, sondern auch für Nebenfachstudierende der Politologie, Soziologie und Pädagogik sowie Lehrende im Bereich Recht und Wirtschaft an allgemeinbildenden Schulen.

"Drawing on modern economic theory, this book provides new insights into the economic development of ancient economies and the sustainability of their development. The book pays particular attention to the economics of hunting and gathering societies and their diversity. New ideas are presented about theories of the transition from hunting and gathering to agriculture, including Childe's theory of this development. The Agricultural Revolution was a major contributor to economic development because in most cases, it generated an economic surplus. However, as shown, income inequality was a necessary condition for the use of this surplus to promote economic development and to avoid the Malthusian population trap. This inequality was evident in the successful operation of the palatial economies of the Minoan and Mycenaean states. Nevertheless, some post-agricultural economies proved to be unsustainable, and they 'mysteriously' disappeared. This happened in the case of the Silesian Únětice culture and population. Economic and ecological reasons for this are suggested. The nature of economic development altered with increased trade, the use of barter, and subsequently the supply of money to facilitate this trade. These developments are examined in the context of the palatial economies of Mesopotamia and Egypt. Elsewhere, multinational business made a substantial contribution to the economic growth of Phoenicia, where international trade was not determined by its natural resource endowments. Thus, Phoenician economic exchange and development provides a different set of insights. The book makes an important contribution to the understanding of the evolution of human societies and will therefore be of interdisciplinary interest including economists (especially economic historians), anthropologists and sociologists, some archaeologists, and historians"--

"This book presents a new paradigm for attending to gender-based violence (GBV) social media discourse among marginalised black women in South Africa. Focusing on the intersections of television and social media, the study charts the morphing and merging of the "inside" of the soap opera and the "outside" of the real world, amid a rise in feminist social media activism. The analysis begins with coverage of gender-based violence in a long-running South African soap opera and social media discussion of these issues, in parallel with real world events and the collective social media response. The author offers pertinent insights into audiences in sub-Saharan Africa, presenting a new feminist trajectory for women and activism in the region. Offering new insights into an important issue, this book will be of interest to scholars and students of gender, cultural studies, film studies, television studies, sociology, development studies, feminism, media and journalism"--

"The ten essays collected in this book manifest the current global interest for trans-border dialogues and trace the origins and development of Italian and Bengali internationalisms in the period from the mid-19th to the early 20th century. Despite having differing political statuses and lacking a shared geographical or historical space, Bengal and Italy remained uniquely connected and, at times, actively sought to transcend different kinds of constraints in their search for a significant dialogue and mutual enrichment in the fields of literature, music, architecture, art, cinema, diplomacy, entrepreneurship, travels, education and intellectual engagement. In this context, the volume confronts strategies of evaluation adopted by prominent representatives of the Bengali and Italian cultural environments with particular emphasis on readings embedded in the moment of contact. Both regions benefited from this 'elective affinity' as they advanced along their respective paths towards a fuller awareness of their specific identity, and thus set a positive example of transcultural understanding which may provide inspiration in today's world"--

Volume I: ReformGeneral IntroductionVolume 1 IntroductionPart 1. 1776 - 18321. John Wilkes:Parliamentary Reform 2. John Cartwright, Take Your Choice! Representation and Respect, Imposition and Contempt3. William Pitt:Reform of the Franchise 4. William Pitt:Reform of the Franchise 5. Thomas Spence, The Constitution of Spenconia,6. Jeremy Bentham, Parliamentary Reform Catechism7. William Cobbett, To the Journeymen of England, Wales, Scotland and Ireland 8. Lord John Russell:Parliamentary Reform 9. Sir Robert Peel MP:Parliamentary Reform 10. Duke of Wellington:Parliamentary Reform 11. Henry Hunt:Rights of Women 12. Reform Act, 1832Part 2. 1832 - 188413. Petition Agreed to at the Crown and Anchor meeting, 28 February 183714. George Grote:The Ballot 15. Marion Reid:A Plea For Woman 16. Benjamin Disraeli:Reform 17. Edward Baines:Borough Franchise Bill 18. William Gladstone:Borough Franchise Bill 19. William Gladstone:Representation of the People Bill 20. Mrs Bodichon Reasons for the Enfranchisement of Women21. J. S. Mill:Suffrage 22. Reform Act, 186723. George Eliot:(Fictitious) Address to Working Men, by "Felix Holt" 24. Thomas Hare:Machinery of Representation 25. The Ballot Act, 187226. Millicent Fawcett:Women s Suffrage 27. W. E. Gladstone:Representation of the People Amendment Bill 28. Representation of the People Act 1884Part 3. 1884-192829. Albert Venn Dicey:Ought the Referendum to be Introduced into England? 30. Mrs Pankhurst:The Importance of the Vote 31. John Humphreys:A Study in Methods of Election 32. Lord Balfour of Burleigh:Reference to the People Bill 33. Earl of Crewe:Reference to the People Bill 34. Violet Markham:Woman s Sphere 35. Joseph Compton-Rickett:Representation of the People (Women) Bill 36. Philip Snowden:Representation of the People (Women) Bill 37. Conference on Electoral Reform, Letter from Mr. Speaker to the Prime Minister38. Parliament (Qualification of Women) Act 191839. Representation of the People Act 191840. Sir William Joynson Hicks:Representation of the People (Equal Franchise) Bill 41. Brigadier-General Sir George Cockerill:Representation of the People (Equal Franchise) Bill 42. Ellen Wilkinson:Representation of the People (Equal Franchise) Bill 43. Margaret Bondfield:Representation of the People (Equal Franchise) Bill 44. Viscountess (Nancy) Astor:Representation of the People (Equal Franchise) Bill 45. Stanley Baldwin:Representation of the People (Equal Franchise) Bill 46. Representation of the People (Equal Franchise) Act 1928, Polling Districts and Places47. Virginia Woolf:A Room of One s Own Index

"Through a series of in-depth interviews with Tavistock thinkers across three generations, this volume illustrates the practice and application of the systems psychodynamics paradigm to organisational development consultancy, research and training. Across 28 stimulating interviews with a group of international consultants, interviewees present a critical appraisal of the systems psychodynamics paradigm and its application to present-day social and organisational difficulties. By using a narrative interpretive method, the interviewers attend to the historical, psycho-social and biographical dynamics of the interviewees' approaches and methods of work and address several areas of organisational consultancy. These include organisational design, the division of labour, levels of authority and reporting relationships; the nature of work tasks, processes, and activities; primary tasks and the inevitable unconscious dynamics within systems and individuals. The multi-disciplinary approaches of the interviewees will interest managers, policymakers, consultant practitioners and researchers to understand the variety of applications of systems psychodynamics methodologies"--

1. Introduction: Epistemic Decolonization During the New Cold WarNaoki Sakai, Jon Solomon, and Peter Button2. Area Studies and Civilizational Transfer: Epistemic Decolonization at the End of Pax AmericanaNaoki Sakai3. The Third Nomos of the Earth: The Decline of Western Hegemony and the Continuity of CapitalismWalter Mignolo4. Exploring the Landscapes of Extraction. Colonial Continuities, Postcolonial Assemblages of Power, Anticolonial Struggles. Sandro Mezzadra5. The Ambiguous Status of Eastern Europe and the Criminalization of Communism in Europe.Maja Vodopivec6. Feeling Freedom: Japanese and American Wartime Films on the Liberation of the Philippines, 1943 - 45 Takashi Fujitani7. What Comes After 'Area'? The Nomos of the Modern in Times of CrisisGavin Walker8. Theory, Institution, and the North American Field of Modern Chinese Literary Studies: Some Preliminary ReflectionsPeter Button9. Between Studium and Punctum: Tomatsu Shomei and Nakahira Takuma between "Japan" and "Okinawa" Kaori Nakasone and Mayumo Inoue10. Lucian Pye and the Foundations of Area Studies in White Settler ColonialismJon Solomon