Suchergebnisse

Die Bundestagswahl im September fällt in eine Phase des Umbruchs. Jahrzehntealte Gewissheiten werden in Frage gestellt. Die Aufnahme und Verteilung von Flüchtlingen stellt die europäische Gemeinschaft auf den Prüfstand; ebenso das Austrittsgesuch der Briten. Die Abkehr und Abschottung der USA unter Präsident Trump verändern die Weltordnung. Deutschland und Europa stehen vor wachsenden Herausforderungen. Die wirtschaftlichen und sozialen Ungleichgewichte in Europa haben sich seit der Finanzkrise verschärft. Russland verhält sich aggressiv, die Türkei gleitet in die Diktatur ab, die Konflikte im Nahen Osten bleiben ungelöst. Populisten und Nationalisten stellen das Modell der offenen westlichen Gesellschaft in Frage. Gute Zeiten für Schwarzseher: Vielleicht gab es seit dem Krieg nie mehr Anlass für Befürchtungen, als gerade heute. Die Autorinnen und Autoren diese Anthologie zur Bundestagswahl, Künstlerinnen und Intellektuelle verschiedener Disziplinen, sehen die Gefahren, aber sie glauben nicht an den Sieg der Vergangenheit über die Zukunft. Ihr Blick ist nach vorn gerichtet: Was können, was dürfen, was sollen wir von einem möglichen Machtwechsel in Berlin erhoffen? Wenn es zu einem Machtwechsel in Berlin kommt: Was können, was dürfen, was sollen wir uns erhoffen? Was würden wir uns wünschen?

Latente Steuern sind bilanzierte Differenzen zwischen steuer- und handelsrechtlich ermitteltem Steueraufwand, die sich in den Folgeperioden wieder ausgleichen. Das Werk erläutert u.a. den Ansatz von latenten Steueransprüchen und -schulden, ihre Bewertung, steuerliche Verlustvorträge und Konsolidierungsmaßnahmen. Zahlreiche Beispiele und Praxishinweise helfen bei der Umsetzung der komplexen Materie.

This project deliverable is a publication of SEM images of the calamistrum of various spiders under investigation together with images of the spiders. ; This report is part of the project BioCombs4Nanofibers that has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No. 862016.

What are corporations for? This paper provides an analytical review of relevant research on this question, and some thoughts on the moral evaluation of corporations. It distinguishes between the concepts of social purpose and corporate purpose. Social purpose concerns the specific contribution that a corporation makes to realis-ing societal goals. Corporate purpose concerns the goals the corporation should actively pursue. Related questions of whether corporations ought to serve a social purpose, whether they ought actively to pursue their corporate purpose, and how to articulate, pursue, and measure corporate purpose are explored. Determining social purpose quickly raises difficult political questions. The arguments for a minimalist or a maximalist approach to social purpose are set out and debated. The authors conducted interviews with 24 business leaders which highlighted frustration at the vague concept of social purpose and exactly how social and corporate purpose relate to each other. There was broad agreement that corporations should serve some social purpose, but not precisely what this might be. The authors outline three reasons why societies become entitled to make claims on corporations, based on the principle of reciprocity. Corporations rely on society's legal system for adjudication and protection. They rely on access to scarce resources that might otherwise be deployed elsewhere, and they are a constant source of social and economic disruption as they undertake their business. Efficiency and market competition are often cited as forces that might steer firms to social purpose, but the paper argues that pervasive market failures suggest that social purpose cannot be left entirely to the corporation. A web of other factors might also obstruct that goal. Likewise, corporate purpose cannot be determined by the corporation alone due to a lack of 'epistemic competence' or the ability to balance and judge competing stakeholder interests, and the fact that corporations interact within political and social structures. The paper considers the societal responsiveness and shared value approaches to articulating corporate purpose, and the shortcomings of these methodologies. One of the most complex challenges is the meaningful measurement of corporate and social purpose. Most current measures of corporate purpose are accounting measures. Social purpose also uses holistic action-guiding measures for environmental, social, and governance impacts. However, none is yet satisfactory, and measurement remains 'the most important condition for giving bite to corporate purpose'.

This deliverable is a public intermediate summary of adhesion measurements of natural and artificial nanofibers. ; This report is part of the project BioCombs4Nanofibers that has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 862016.

Research article published in ACS Applied Nano Materials (ACS Appl. Nano Mater. 2020, 3, 3395−3401, https://pubs.acs.org/action/showCitFormats?doi=10.1021/acsanm.0c00130&ref=pdf). This is an open access article published under a Creative Commons Non-Commercial No Derivative Works (CC-BY-NC-ND) Attribution License, which permits copying and redistribution of the article, and creation of adaptations, all for non-commercial purposes. ; This work was supported by the European Union's Horizon 2020 research and innovation program within the project "BioComb4Nanofibers" (Grant 862016), the Excellence Initiative of the German federal and state governments, and the German National Science Foundation (JO 1464/1-1 and JO 1464/2-1 to A.-C.J.).

Ten new essays critique the practice armed humanitarian intervention, and the 'Responsibility to Protect' doctrine that advocates its use under certain circumstances. The contributors investigate the causes and consequences, as well as the uses and abuses, of armed humanitarian intervention. One enduring concern is that such interventions are liable to be employed as a foreign policy instrument by powerful states pursuing geo-political interests. Some of the chapters interrogate how the presence of ulterior motives impact on the moral credentials of armed humanitarian intervention. Others shine a light on the potential adverse effects of such interventions, even where they are motivated primarily by humanitarian concern. The volume also tracks the evolution of the R2P norm, and draws attention to how it has evolved, for better or for worse, since UN member states unanimously accepted it over a decade ago. In some respects the norm has been distorted to yield prescriptions, and to impose constraints, fundamentally at odds with the spirit of the R2P idea. This gives us all the more reason to be cautious of unwarranted optimism about humanitarian intervention and the Responsibility to Protect.