الصفحة 9
الصفحة 9
Dual Income Tax : A Proposal for Reforming Corporate and Personal Income Tax in Germany
In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.
Do Exclusionary Rules Ensure a Fair Trial? : A Comparative Perspective on Evidentiary Rules
This publication discusses exclusionary rules in different criminal justice systems. It is based on the findings of a research project in comparative law with a focus on the question of whether or not a fair trial can be secured through evidence exclusion. Part I explains the legal framework in which exclusionary rules function in six legal systems: Germany, Switzerland, People’s Republic of China, Taiwan, Singapore, and the United States. Part II is dedicated to selected issues identified as crucial for the assessment of exclusionary rules. These chapters highlight the delicate balance of interests required in the exclusion of potentially relevant information from a criminal trial and discusses possible approaches to alleviate the legal hurdles involved.
Disseminative Capabilities : A Case Study of Collaborative Product Development in the Automotive Industry
Nowadays, cooperating in Product Development seems to be a dominant strategy to lower costs and risks, to fully utilize capacities, and to gain access to lacking knowledge assets. Oppat analyzes cooperations in Product Development with a special focus on the automotive industry. He seeks answers to the question of how knowledge transfer between involved partners takes place. Although knowledge transfer and its success levers (e.g. absorptive capacity) are well-researched phenomena, equivalent investigations of the sender and her capabilities (DiC - Disseminative Capabilities) impacting inter-organizational transfer success are lacking. The in-depth case studies conducted concentrate on joint car development projects between Magna Steyr, an Austrian-based company, and German-based BMW, Mercedes Benz, and Audi. The research results clearly indicate that DiC have an impact on the knowledge transfer process and can explain why the analyzed projects differ in terms of transfer success. Based on the research findings, this work provides managerial implications for all eight dimensions of DiC and, by deploying insights from the empirical investigations, outlines ways to develop them successfully.
Diplomacy and International Law in Globalized Relations
"The art of diplomacy has thoroughly changed in the age of globalization. Foreign policy is no longer the domain of relations among states, but is practiced by international organizations, transnational companies, and non-governmental organizations alike. This book explores the changing role of diplomacy in a globalizing world. It serves as an eye opener for anybody interested in the practice of international negotiations, written by one of the most experienced senior diplomats of the German foreign service."
Dimension Reduction of Large-Scale Systems ; Proceedings of a Workshop held in Oberwolfach, Germany, October 19-25, 2003
In the past decades, model reduction has become an ubiquitous tool in analysis and simulation of dynamical systems, control design, circuit simulation, structural dynamics, CFD, and many other disciplines dealing with complex physical models. The aim of this book is to survey some of the most successful model reduction methods in tutorial style articles and to present benchmark problems from several application areas for testing and comparing existing and new algorithms. As the discussed methods have often been developed in parallel in disconnected application areas.
Digital transformation in semiconductor manufacturing ; Proceedings of the 1st and 2nd European advances in digital transformation Conference, EADTC 2018, Zittau, Germany and EADTC 2019, Milan, Italy
This book reports on cutting-edge electrical engineering and microelectronics solutions to foster and support digitalization in the semiconductor industry.
Diagrammatic Representation and Inference ; 5th International Conference, Diagrams 2008, Herrsching, Germany, September 19-21, 2008. Proceedings
This book constitutes the refereed proceedings of the 5th International Conference on Theory and Application of Diagrams, Diagrams 2008, held in Herrsching, Germany, in September 2008.
Development of Emotions and Emotion Regulation
The first book to examine emotional development from birth to adulthood, Development of Emotions and Their Regulation fills in significant gaps in the literature by integrating major developmental theories of emotion with robust research on emotion regulation in adults. Noted German psychologists Holodynski and Friedlmeier have written a work that takes on dominant theories such as the desomatization of emotion as people attain maturity, as well as more recent contextual models of emotional growth.
Detection of intrusions and malware, and vulnerability assessment ; 3rd International Conference, DIMVA 2006, Berlin, Germany, July 13-14, 2006, Proceedings
This book constitutes the refereed proceedings of the Third International Conference on Detection of Intrusions and Malware, and Vulnerability Assessment, DIMVA 2006, held in Berlin, Germany in July 2006.The 11 revised full papers presented were carefully reviewed and selected from 41 submissions.
Design Science and Its Importance in the German Mathematics Educational Discussion
This ICME-13 Topical Survey reviews the state-of-the-art by first exploring the roots and scope of design science. Second, it presents two examples of current design science projects that focus on substantial learning environments including a student and a teacher perspective. Subsequently, the book elaborates on how empirical research can be conceptualised within design science. Lastly, it explores developments in design science from a national and international perspective, while also discussing current trends in design research. Within the German-language tradition, considering ‘mathematics education as a design science’ primarily draws on the works of Wittmann.
Demographic Change in Germany : The Economic and Fiscal Consequences
Just as one might be inclined to thinkthat every thing about demographic change has been already said and heard, a new dimension opens up. In fact, this is what makes the topic so fascinating. There is nothing trivial any longer about children, families, age, and care. Europe is undergoing profound demo graphic change. Each generation of children is quantitatively smaller than that of their parents; the propor tion of children and adolescents among the population is becoming smaller and smaller, while that of the elde rlyi s growing inexorably. Fewer and fewer people are marrying; more and more marriages are failing. Manyar eas of our society are affected by this; just think about the challenges faced by the social security systems as a result of demographic ageing. Politi cians and society are forced to adju st todem ographic change. Many people in Europe are concerned about these changes and are looking to politicians and researchers for solutions. Predictions are never easy, especially not about the future.
Defects in High-k Gate Dielectric Stacks : Nano-Electronic Semiconductor Devices
One of the key obstacles to high-k integration into Si nano-technology are the electronic defects in high-k materials. It has been established that defects do exist in high-k dielectrics and they play an important role in device operation. However, very little is known about the nature of the defects or about possible techniques to eliminate, or at least minimize them. Given the absence of a feasible alternative in the near future, well-focused scientific research and aggressive development programs on high-k gate dielectrics and related devices must continue for semiconductor electronics to remain a competitive income producing force in the global market.
David Paul von Hansemann : Contributions to Oncology : Context, Comments and Translations
Presents translations of all the relevant German texts, and analyses the background and context of Hansemann's theories as well as the reasons why he was almost completely forgotten. It shows that some of Hansemann’s ideas may still be relevant to cancer research today, and that he deserves to be remembered in relation to cancer as Vordenker unter den führenden Denkern seiner Zeit - The foremost of the leading thinkers of his time.
Database Schema Evolution and Meta-Modeling ; 9th International Workshop on Foundations of Models and Languages for Data and Objects FoMLaDO/DEMM 2000 Dagstuhl Castle, Germany, September 18-21, 2000 Selected Papers
The Ninth International Workshop on Foundations of Models and Languages for Data and Objects (FoMLaDO) took place in Dagstuhl Germany, Sept- ber 18{21, 2000. The topic of this workshop was Database schema Evolution and Meta-Modeling; this FoMLaDO Workshop was hence assigned the acronym DEMM 2000.
Database and Expert Systems Applications ; 18th International Conference, DEXA 2007, Regensburg, Germany, September 3-7, 2007, Proceedings
This volume represent the state of the art of - search in the domain of data, information and knowledge management, intelligent systems, and their applications.
Data Warehousing and Knowledge Discovery ; 9th International Conference, DaWaK 2007, Regensburg, Germany, September 3-7, 2007, Proceedings
Data Warehousing and Knowledge Discovery have been widely accepted as key te- nologies for enterprises and organizations to improve their abilities in data analysis, decision support, and the automatic extraction of knowledge from data. With the exponentially growing amount of information to be included in the decision-making process, the data to be processed become more and more complex in both structure and semantics. Consequently, the process of retrieval and knowledge discovery from this huge amount of heterogeneous complex data constitutes the reality check for research in the area.
Data and applications security and privacy XXXIV ; 34th Annual IFIP WG 11.3 Conference, DBSec 2020, Regensburg, Germany, June 25–26, 2020, Proceedings
This book constitutes the refereed proceedings of the 34th Annual IFIP WG 11.3 Conference on Data and Applications Security and Privacy, DBSec 2020, held in Regensburg, Germany, in June 2020.* The 14 full papers and 8 short papers presented were carefully reviewed and selected from 39 submissions. The papers present high-quality original research from academia, industry, and government on theoretical and practical aspects of information security. They are organized in topical sections named network and cyber-physical systems security; information flow and access control; privacy-preserving computation; visualization and analytics for security; spatial systems and crowdsourcing security; and secure outsourcing and privacy.
Data Analysis, Machine Learning and Applications ; Proceedings of the 31st Annual Conference of the Gesellschaft für Klassifikation e.V., Albert-Ludwigs-Universität Freiburg, March 7–9, 2007
This volume contains the revised versions of selected papers in the field of data analysis, machine learning and applications presented during the 31st Annual Conference of the German Classification Society (Gesellschaft für Klassifikation - GfKl).
Cybercrimes and financial crimes in the global era
Presents the latest and most relevant studies, surveys, and succinct reviews in the field of financial crimes and cybercrime, conducted and gathered by a group of top professionals, scholars, and researchers from China, India, Spain, Italy, Poland, Germany, and Russia. Focusing on the threats posed by and corresponding approaches to controlling financial crime and cybercrime, management.
Customer Loyalty in Third Party Logistics Relationships : Findings from Studies in Germany and the USA
These issues are addressed in the present book: First, a model of customer loyalty and its determinants is developed, which is then validated using empirical data from nearly 800 logistics managers in Germany and the USA. Effects of different relational factors on the customer loyalty model are identified and cultural differences between Germany and the USA are revealed.
