Suchergebnisse

In October 2023, the EU introduced a Carbon Border Adjustment Mechanism (CBAM) imposing a carbon price on imports of selected goods to the EU market. One question that arises for the implementation of the new instrument is how third-country carbon prices can be recognised and deducted from CBAM payments. The discussion paper presents two possible approaches: One that recognises carbon costs that are actually incurred, and another that uses carbon price averages of the country of origin. The first, the actual payment approach, simplifies the questions of how to account for free allocation of allowances or tax rebates, and how to deal with subnational systems. It puts the responsibility of providing evidence on the CBAM declarants who have an interest in achieving the recognition of their carbon costs incurred under a third-country instrument, while the other approach, the average price approach, assigns more responsibilities to the EU. The discussion paper raises conceptual considerations and open questions regarding the technicalities of recognising third-country carbon prices, such as the treatment of multi-product installations or upstream carbon pricing instruments. It discusses challenges that are specific to the processes of cap-and-trade systems, tradable performance standards, and carbon taxes. A final recommendation on the design of the system for recognising third-country carbon pricing under the CBAM will not be developed as part of the paper. Instead, the paper aims to lay the general foundations for the process to establish binding EU rules, which is due to start in 2024 and to be finalised by the end of 2025 at the latest. The complexity of the issue, as analysed in this paper, implies that the EU will need a fair amount of pragmatism in designing the recognition procedure, keeping the regulatory burden manageable while at the same time effectively preventing carbon leakage. In the medium term, close cooperation with trade partners and pragmatic solutions to accommodate specific features of third-country systems could support a smooth implementation of the EU CBAM.

Due to digitalization, the pandemic and several economic crises, as well as the new demands on the world of work and the responsibility for sustainable business, the legal market and the ways lawyers work are changing. Law firms are facing entirely new and more complex challenges than before. This book provides answers to all questions related to law firm formation, law firm management, employee leadership, and law firm marketing. It highlights all aspects of modern strategic law firm development, including related business models such as legal tech. The clear and didactically prepared structure with chapter breakdowns, working examples, expert statements and summaries also facilitates selective reference to specific topics

Die in Deutschland, Europa und weltweit erfolgten oder gerade noch vereitelten Terroranschläge islamistischer und rechtsextremistischer Gruppen veranlassen die deutsche Bevölkerung zu heftigen politischen Diskussionen, die über die Massenmedien in Gang gesetzt werden. Auch andere Phänomene wie etwa die Ergebnisse der "PISA-Studie" Ende 2001, die Deutschland in der Lese- und Rechenkompetenz lediglich einen der hinteren Plätze im Staa-tenvergleich bescheinigte, der sich 2022 zudem weiter verschlechterte, fanden einen enormen Widerhall in der Be-völkerung. Die Empörung in der Bevölkerung, die sich durch veränderte Wahlprognosen und in Demonstrationen widerspiegeln, veranlassten regelmäßig Politik, Regierung und die Sicherheitsbehörden selbst, die Sicherheitsarchi-tektur auf Kosten der Freiheit zu verändern und die Evaluation und Neuorganisation der Polizei- und anderen Si-cherheitsbehörden zu fordern. Diesen Zusammenhängen und Folgewirkungen geht das Buch nach

This authoritative guide provides 41 summaries of important theories used for research in human resource management (HRM). Each entry clearly defines a theory, provides insight into the development of the theory, demonstrates the application of the theory to HRM, and discusses areas where the theory could be applied in future research projects. This authoritative Guide provides 41 summaries of important theories used for research in human resource management (HRM). Each entry clearly defines a theory, provides insight into the development of the theory, demonstrates the application of the theory to HRM, and discusses areas where the theory could be applied in future research projects. The two introductory chapters overview HRM in relation to theory, and explain the importance of theory in research and issues to consider when using theory.In particular, the book offers:A concise summary of the origins of HRMA clear explanation of what is and what is not theoryDetailed suggestions for selecting and using theories for future research projectsAccessible summaries of theories used for HRM researchApplication of theories from various disciplines to HRMA Guide to Key Theories for Human Resource Management Research will be essential and reassuring reading for Master's students and PhD candidates researching HRM. It will also benefit early career researchers and more established researchers seeking insight into more recently developed theories

The first full in-depth analysis and interpretation of Plutarch's Regum et imperatorum apophthegmata in its entirety as a literary piece of art.

Plutarch's Regum et imperatorum apophthegmata (Sayings of Kings and Commanders) holds a peculiar position in his oeuvre. This collection of almost 500 anecdotes of barbarian, Greek, and Roman rulers and generals is introduced by a dedicatory letter to Trajan as a summary of the author's well-known and widely read Parallel Lives. The work is therefore Plutarch's only text that explicitly addresses a Roman emperor and is likely to shed light on his biographical technique. Yet the collection has been understudied, because its authenticity has been generally rejected since the nineteenth century. Recent scholarship defends Plutarch's authorship of the text, but some remain sceptical. This book restores its reputation and provides a first full literary analysis of the letter and collection as a genuine work of Plutarch, wherein he attempts to educate his ruler by means of great role models of the past. Plutarch's thinking about the function of role models (exempla) is not only relevant for Plutarchan research, but also for our knowledge of exemplarity, a key feature both in Greek and Latin literature in the early imperial period in general. Therefore An Opaque Mirror for Trajan is also of interest for literary and historical scholars who study the broader context of ancient literature of the first centuries CE.

Ebook available in Open Access.
This publication is GPRC-labeled (Guaranteed Peer-Reviewed Content).

The Search for Wellbeing and Health between the Middle Ages and the Early Modern Period compiles a series of works on cosmetics and health care, covering different geographical areas of Europe. The studies also focus on different cultures, with some chapters dedicated to the Hebrew sphere, others to the Muslim world, and a larger percentage dealing with Christian society. The contributions make use of some very important written sources: recipe books and treatises on medicine and cosmetics, especially those preserved from the Late Middle Ages (13th-15th centuries) onwards. These manuscripts reveal the raw materials used to make certain products, whose origin could be vegetable, animal or mineral. Many were used to combat various ailments, but also to take care of the body aesthetically. Thus, there are remedies to heal the eyes; to avoid problems with the teeth and to make them shine white; creams and soaps for the skin; hair dyes to avoid grey hair; lotions to combat baldness; and even diverse gastronomic recipes to obtain inner wellbeing. Other contributions take a more practical perspective. Studies are included in which some of the ingredients and products are explored through experimental archaeology (chemical analysis) and faunal remains obtained from archaeological campaigns are analysed in the laboratory, showing the Christian diet. Overall the book demonstrates the importance of healthcare and cosmetics in past societies that had very significant technical knowledge of a multitude of completely natural and sustainable products.

This book examines the changing nature of the Chinese diasporas in a transnational world and its concomitant implications for Chinese diaspora studies internationally. It will be a great resource for academics, researchers, and advanced students of Sociology, Ethnic Studies, International Politics, and Migration Studies

This book explores dance and choreography as sites for the articulation of new theoretical and historical paradigms in inter-Asia cultural studies. It covers a range of dance works, artists, genres, and media, from Kathak to K-pop flash mob dance, Cold War diplomacy to avant-garde dance collaborations, and festival dance to dance on screen