Search results

Davon ausgehend, dass eine der entscheidenden Konstanten der internationalen Beziehungen deren Konflikthaftigkeit ist, wird zunaechst der Konfliktbegriff im Sinne von Boulding und Singer praezisiert. Anhand dieser begrifflichen Praezisierung werden dann die Bedingungen fuer den Aufstieg und Fall der Entspannungspolitik (Brandt / Schmidt) untersucht und als ein dominierendes Regelmuster zur Entschaerfung des Ost-West-Konflikts waehrend der siebziger Jahre interpretiert. Dem folgt eine Diskussion um die Gruende, die fuer die Erfolglosigkeit der Bemuehungen, die Gegensaetze zwischen den westlichen Industrienationen und den Entwicklungslaendern des Suedens in Form des Nord-Sued- Dialogs zu verringern, verantwortlich sind. (ABi).

This is a conference paper. ; Due to complex projects and diverse risks, schedule delay has always been one of the major problems in high-speed rail construction. Chinese infrastructure companies are the main force of the international market after the Chinese government implemented the One Belt and One Road initiative (OBOR). Currently, more than 10 international engineer-procure-construct high-speed rail (IEPCHSR) projects are being considered or undertaken overseas by Chinese companies. However, delay has severe consequences for the progress of most IEPCHSR projects. The aim of this study is to identify the significant delay factors for IEPCHSR projects. This study was conducted as an exploratory study through literature review and semi-structured interview with seven managers from Chinese IEPCHSR related companies. Result reveals that some delay factors concluded from general international infrastructure projects are also applicable in IEPCHSR projects. In the engineering phase, inappropriate management in design management, inefficient land acquisition, design changes and lack of EPC subsidiary contract management for HSR projects are likely to cause delays. In the procurement phase, improper procurement prepared, under-estimated procurement price, unreliable agency, inefficient logistics in equipment and labour are leading causes. In the construction phase, the significant delay factors are improper construction task planning, inexperienced site supervision, ineffective technical standard management and ineffective continuous progress payment. Further study will analyse their interrelationships with Chinese construction companies using a questionnaire survey and structural equation modelling (SEM) technique. The result from this study should enable the Chinese HSR practitioners to gain a better understanding of the inter-relationships between the different potential delay factors.

Der hier in Auszügen zugängliche Band dokumentiert eine Tagung des Exzellenzclusters "Religion und Politik" über Klagepsalmen vom Sommer 2015, bei der Psalmenspezialisten aus dem deutschsprachigen Raum und den USA zusammenkamen. Die Tagung und der Band sind auch ein Ergebnis einer Kooperation zwischen der Baylor University (Waco, Texas) und der Universität Münster. In der Psalmenexegese ist es im Blick auf die Methoden und Fragestellungen in den vergangenen Jahrzehnten zu einem Paradigmenwechsel gekommen, der bei der Auslegung von Klagepsalmen besonders deutlich wird. Beispiele für eine veränderte Schwerpunktsetzung, der die Beiträge Rechnung tragen, sind Forschungsfragen nach anthropologischen Eigenheiten der Klagepsalmen, nach der Rolle von Gewalt, Armut oder Vergänglichkeit in ihren rhetorischen Konzepten, nach ethischen Implikationen, nach ihrem je individuellen Profil als poetische theologische Literatur, aber auch nach ihrer Funktion in der Komposition des Psalmenbuchs.

Tese de doutoramento em Contabilidade ; Taxation seems to play a role in economic agents' decisions, particularly in companies and governments. In the international arena, multinational companies play the tax game at different decision levels. Governments in turn play the game through tax competition, tax coordination and anti-avoidance rules. The tax responsiveness of multinational companies in the context of tax coordination and anti-abusive rules is examined and discussed in this thesis. Although bilateral tax treaty effects have been subject to a myriad of empirical literature, the findings on the impact of these tax agreements on investment are controversial. Hence, the first essay uses micro-level data to re-examine the influence of treaty formation on foreign investment location decisions. Tax coordination within the European Union is being discussed in relation to a common corporate tax system, which will eliminate traditional profit-shifting strategies. The additional tax distortions of investment produced by such a tax design are poorly explored in the empirical literature. The second essay evaluates the extent to which the volume of foreign investment is associated with international tax planning. Due to the increasing tax-planning strategies, governments have been implementing transfer pricing regulations and enforcement mechanisms. The assessment of the effectiveness of this anti-tax-avoidance measure is relevant as it implies high costs for both governments and companies. The third essay examines the extent to which the introduction of a stricter transfer pricing framework mitigates the reallocation of profits. The findings confirm that international taxation exerts a significant influence on investment decisions as well as on profit location. Moreover, tax treaties are found to impact positively on the location of new foreign subsidiaries. The identified negative relation between the investment level responsiveness to the host country's corporate taxation and the taxable income sensitivity to tax ...