Suchergebnisse

The complexibility of distribution systems is augmented by various trends: the globalization of the business of most manufacturers, the increasing dynamics of the customer demands and the reverse flows within closed-loop systems. The need for "advanced" planning methods, based on quantitative optimization, increases in practice. The book takes up the challenges of these developments. It presents recent results and case studies of a group of researchers meeting regularly at the IWDL (International Workshop on Distribution Logistics). The topics covered are the design of distribution networks, vehicle routing, warehousing and reverse logistics. It includes a comprehensive review of more than 60 case studies in reverse logistics. TOC:Networks.- Vehicle Routing.- Warehousing.- Reverse Logistics

The focus of this book is on economic and institutional modernization in the new Russia and Eastern Europe. Systemic transformation and economic catching-up process raise new theoretical and empirical issues as well as policy topics. In the book economists from Europe and the US look into trade and investment dynamics and policy shifts, including monetary policy and strategies for international organizations. Special emphasis is on the role of the natural resources sector and on economic growth. Moreover, the internationalization of regions within Russia and energy issues as well as aspects of trade gravity modelling are analyzed. The book highlights the wider European integration dynamics from a comparative perspective.

In this paper we highlight aspects related to the links between international migration, foreign tied aid and the welfare state. We model migration as a costly movement from an aid-recipient developing country with low income, poor infrastructure, and no welfare system, towards a rich donor, developed country with a well-developed welfare system. Within this model we find, among other things, that the best response of the developed donor country is to increase aid as the co-financing rate by the recipient country increases. When the immigration cost decreases, e.g. due to greater economic integration between the two countries, it is beneficial for the donor country to increase aid.

Post-apartheid South Africa has been characterized by race tensions, social inequalities, and unemployment that are contributing to widespread crises. In addressing the transition to democracy, Limits to Liberation examines issues of culture and identity, drawing attention to the creative agency of citizens of the "new" South Africa. The writers question the classical western model of citizenship and procedural democracy in the face of the inability of most African states to provide basic needs. Their bold, interdisciplinary inquiry contributes to South African and international scholarship on urban planning, governance, and citizenship. The author Steven L. Robins is an associate professor in the Department of Sociology and Social Anthropology at the University of Stellenbosch, South Africa.

"These abridgements of The Plan for Perpetual Peace (published 1761), On the Government of Poland (1771-1772), and Jean-Jacques Rousseau's other writings on history and politics represent his considerations of the practical applications of key principles developed in his best-known theoretical writings. In this latest volume in the classic series, Rousseau reflects on projects for a European union; the possibilities for governmental reform for France, including the polysynody experiment; international relations; and the establishment of governments for Poland and Corsica, both recently liberated from foreign oppression. Taken together, these works offer definitive insights into Rousseau's decidedly nonutopian thoughts on cosmopolitanism and nationalism, and on the theory and practice of politics."--Jacket

Die Dividendenbesteuerung und damit verbunden die Ausgestaltung des Körperschaftsteuersystems sind seit jeher Gegenstand steuerwissenschaftlicher Kontroversen. Dreh- und Angelpunkt der Diskussion ist dabei regelmäßig die Sichtweise des Verhältnisses zwischen Körperschaft und Anteilseigner. Während sich in der Wissenschaft Einheitsbetrachtung und Separationstheorie scheinbar unversöhnlich gegenüberstehen, gewinnen in der europäischen Rechtswirklichkeit pragmatische Mischformen in Gestalt einer pauschalen Berücksichtigung der Doppelbelastung des ausgeschütteten Gewinns stark an Boden. Deutschland steht hier für den dominierenden Trend hin zu einem System definitiver Körperschaftsteuer mit shareholder relief, wohingegen Spanien am Anrechnungsverfahren festhält, jedoch das Anrechnungsguthaben zu pauschalieren sucht. Diese unterschiedlichen Lösungsansätze sind symptomatisch für die unterschiedliche Gewichtung der verschiedenen nationalen wie internationalen Besteuerungsprinzipien, die der jeweilige nationale Gesetzgeber im Wege eines verhältnismäßigen Ausgleichs optimieren muss. Beide Systeme werden darum in dieser Arbeit zunächst rechtsvergleichend gegenübergestellt und sodann kritisch und ausführlich gewürdigt. Ein besonderes Augenmerk gilt dabei der europarechtlichen Beurteilung von Anrechnungsverfahren einerseits und Freistellungs- bzw. Halbeinkünfteverfahren andererseits. Hier hat die Arbeit durch die jüngsten Entscheidungen des EuGH zur österreichischen und finnischen Dividendenbesteuerung sowie durch einen Vorlagebeschluss des FG Köln besondere Aktualität erfahren

For much of the twentieth century it was common to contrast the characteristic forms and preoccupations of modern ethical theory with those of the ancient world. However, the last few decades have seen a growing recognition that contemporary moral philosophy now has much in common with its ancient incarnation, in areas as diverse as virtue ethics and ethical epistemology. Christopher Gill has assembled an international team to conduct a fascinating exploration of therelationship between the two fields, exploring key issues in ancient ethics in a way that highlights their conceptual significance for the study of ethics more generally. Virtue, Norms, and Objectivity will be as interesting and relevant to modern moral philosophers, therefore, as it will tospecialists in ancient thought.

Principles of cosmopolitan order / David Held -- Territorial justice and global redistribution / Hillel Steiner -- International justice and the basic needs principle / David Copp -- Cosmopolitans, cosmopolitanism, and human flourishing / Christine Sypnowich -- Global justice, moral development, and democracy / Christopher Bertram -- A cosmopolitan perspective on the global economic order / Thomas Pogge -- In the national interest / Allen Buchanan -- Cosmopolitan respect and patriotic concern / Richard W. Miller -- Persons' interests, states' duties, and global governance / Darrel Moellendorf -- The demands of justice and national allegiances / Kok-Chor Tan -- Cosmopolitanism and the compatriot priority principle / Jocelyne Couture and Kai Nielsen -- Beyond the social contract : capabilities and global justice / Martha Nussbaum -- Tolerating injustice / Jon Mandle -- Cosmopolitan hope / Catriona McKinnon.

During recent years, an increasing amount of academic research has focused on older people with a particular emphasis on settings, places and spaces. This book provides a comprehensive review of research and the policy area of 'ageing and place'. An insightful book on an important topic, Andrews and Phillips have together edited a valuable information and reference source for those with interests in the spatial dimensions of ageing in the twenty-first century. Ranging from macro-scale perspectives on the distribution of older populations on national scales, to the meaning of specific local places and settings to older individuals, on the micro-scale, the book spans an entire range of research traditions and international perspectives.

The Iraq War and Democratic Politics contains the work of leading scholars concerned with the political implications of the Iraq War and its relationship to and significance for democracy. The book shuns simplistic analysis and provides a nuanced and critical overview of this key moment in global politics. Subjects covered include: * the underlying moral and political issues raised by the war * US foreign policy and the Middle East * the fundamental dilemmas and contradictions of democratic intervention * how the war was perceived in the UK, EU and US * the challenges of creating democracy inside Iraq * the influential role of NGOs * the legitimacy of the war within international law * the relationship between democratic government and intelligence.

From 1 January 2005 onwards the European Union has launched the first largescale international carbon emissions trading program. As the EU Emissions Trading Scheme (EU-ETS) covers only part of domestic carbon emissions, it implies a hybrid environmental regulation scheme: Each EU Member State must specify additional domestic abatement policies for the sectors that are not covered by the emissions trading scheme in order to meet its emissions budget under the EU Burden Sharing Agreement. Based on numerical simulations for Germany, we illustrate the efficiency drawback of hybrid carbon regulation which becomes particularly relevant when distributional constraints of the current EU-ETS design are taken into account.

Intro -- Vorwort -- Inhaltsübersicht -- Wettbewerbsverfälschung durch Steuerrecht - am Beispiel des Abwasserrechts -- Die Konvergenz der Rechnungslegungs-standards: Eine stille Revolution -- Quellentheorie, Zuflussprinzip und verzins-liche Finanzinstrumente - Zur Besteuerung eines Cashflow im deutschen Steuerrecht -- Eine Einkommensteuer für die Demokratie -- Ökonomische Aspekte steuerlicher Gemeinnützigkeit -- Die Besteuerung von Erwerbsgemeinschaften -- Kritische Betrachtung der neuen Formen einer Mindestbesteuerung -- Verfassungsgebundenheit des Steuergesetzgebers - unter besonderer Berücksichtigung der neueren Rechtsprechung des Bundesverfassungsgerichts -- Die steuerliche Berücksichtigung von Aufwendungen für Fahrten zwischen Wohnung und Arbeitsstätte - Ein Beitrag zur Diskussion des objektiven Nettoprinzips -- Betriebswirtschaftliche Analysen als Beitrag zur Steuerrechtsinterpretation und -gestaltung -- Berufliche Mobilität und Förderung von Wohneigentum - Zu Widersprüchen zwischen Wirtschafts- und Gesellschaftspolitik und Steuerpolitik -- Gedanken zum Stand und zum Selbst-verständnis der Betriebswirtschaftlichen Steuerlehre -- Vertikale Gerechtigkeit wider Rechtsformneutralität und Lebenseinkommensbesteuerung -- Internationale Rechnungslegungsvorschriften und der deutsche Maßgeblichkeitsgrundsatz -- Mangel an wirtschaftlichen Grundkenntnissen - Eine Gefahr für die Demokratie? -- Ehegattensplitting und Haushaltstheorie -- Nutzensteigerung als Argument für die Konsumbesteuerung? -- Halbheiten im Unternehmenssteuerrecht - Lösung oder Ursache der Probleme? -- Mezzanine Finanzierung von Kapitalgesell-schaften: Bilanz-, insolvenz-und steuerrechtliche Probleme -- Schriftenverzeichnis Prof. Peter Bareis.

The Transparency International Corruption Perceptions Index is a composite index with a focus on cross-section information. The usage of the data in the form of time series has been discouraged in the past, due to changes in the composition of sources. Basing assessments only on sources that continuously enter the index, such time series are provided here, ranging from 1995 to 2005. Panel data regressions reveal how the sources' time series information is related to each other, suggesting a method for assembling panel data. Regressing a linear time trend on the standardized sources provides an assessment of the significance of a simple trend for each of 61 countries.

One of the main challenges facing radiological protection experts is how to integrate radiological protection within modern concepts of and approaches to risk governance. It is within this context that the International Commission on Radiological Protection (ICRP) decided to develop new general recommendations to replace its Publication 60 recommendations of 1990. In the process of developing these new recommendations, the views of the ICRP have evolved significantly, largely due to stakeholder involvement that has been actively solicited by the ICRP. In this regard, it was upheld during the First Asian Regional Conference organised by the NEA in October 2002 that the implementation of the new system must allow for regional, societal and cultural differences.

The studies in this volume review concerns that exporters and governments have raised about market access. This publication analyses where and why certain non-tariff measures are being applied to traded goods that are covered by multilateral rules and disciplines, and how they continue to represent challenges for exporters and policy makers. The specific measures examined are prohibitions and quotas, non-automatic import licensing schemes, customs fees and charges and export restrictions. By drawing together available recent data and other information, this volume expands the knowledge base of policy makers, negotiators and anyone interested in learning about the use of these measures across countries, applicable international trade rules and remaining market access issues.