Wissenschaftliche Literatur Principles

Nikolas Okwudili Abazie

Fundamental Principles for Inculturating Igbo Liturgy

THEOS – Studienreihe Theologische Forschungsergebnisse

The book has three main parts and nine chapters: theological basis for inculturation, ethnology of the Igbo and inculturation principles.

Theological Basis for Inculturation.

Whenever and where ever the Church gathers in prayer or liturgical celebrations, she lives out what she believes, she celebrates in form and word the Incarnate Word, who revealed to humanity the „God-liness of man?- we are „co-heirs? to the kingdom with Christ. The in-time…

Mojca K. Šebart / Miha Kovač

Knowledge, values, equity: Contemporary tendencies in education

Schriften zur Pädagogischen Theorie

This book addresses three main topics: the first one relates to the issue of values in education; the second one regards the role and importance of knowledge in education; and the third one examines the attitudes towards deep reading as this is one of the fundamental processes on which the achievement of any long-term educational goal depends.

In regard to the issue of values, the authors claim that society needs to achieve a consensus about what principles can…

Fiona Ungemach

Information Efficiency of Accounting Standards

Finanzmanagement

The analysis of financial statements plays an important role in performance measurement and equity valuation. Accounting information not necessarily reflects the economic situation of a firm but is subject to regulatory frameworks that make financial statement data difficult to interpret economically. The general accounting principles in combination with discretionary managerial decisions applying the accounting principles involve differences between economic and…

Alexander Schubert

Einstweilige Maßnahmen im internationalen Warenhandelsrecht

Die Artikel 71–73 des UN-Kaufrechts im Lichte von UNIDROIT-Prinzipien, PECL und DCFR

Studien zum Internationalen Privat- und Zivilprozessrecht sowie zum UN-Kaufrecht

„Time is of the essence“ – dieses Schlagwort hört man im Umfeld des internationalen Handels immer wieder. Insbesondere im grenzüberschreitenden Handel ist es für die Parteien von überragender Wichtigkeit, dass die jeweils andere Seite ihre Verpflichtungen inhaltlich ordnungsgemäß und rechtzeitig erfüllt. Dabei stützt kaum eine Industrienation ihren wirtschaftlichen Erfolg so sehr auf einen global vernetzten Exporthandel wie Deutschland. Die deutsche Exportindustrie…

Livingstone Sewanyana

Comparative Experiences of NGO Regulatory Frameworks

Eastern and Southern Africa

Verfassungsrecht in Forschung und Praxis

The growth of NGOs in sub-Saharan countries beginning in the 1990s, can be attributed to the ’new wave of democracy’ that led to the rebirth of associational life thus creating new spaces for people to organise. Hitherto many countries amended their constitutions to allow for political reforms. In countries such as Côte d‘Ivoire, Cameroon, Kenya, Tanzania, Senegal and Uganda, “one party constitutions were amended to introduce a bill of rights. [...]

Robert Pfeffer

Location and Strategy – Analyzing the Effect of the Local Environment on a Portfolio of Strategy-Performance-Relationships of Bavarian Key-Tech SMEs

Strategisches Management

„Economic activity is distributed unequally across space [...]“ (Ketels, 2013). This insight is not new. It dates back at least to the nineteenth century, when Alfred Marshalls Principles of Economics (1890) offered a first-of-its-kind analysis of the agglomeration of people and economic activity in geographic space.

Paradoxically, the agglomeration of people and economic activity has continued to be one of the most important phenomena throughout the twentieth…

Sebastian Schwarz

Das wirtschaftliche Eigentum an Rechten

Eine Untersuchung der wirtschaftlichen Zurechnung immaterieller Wirtschaftsgüter nach dem Bilanzrechtsmodernisierungsgesetz am Beispiel der bilanziellen Behandlung von Medienfonds

Studien zur Rechtswissenschaft

Die Studie untersucht die wirtschaftliche Zurechnung von immateriellen Wirtschaftsgütern und ihre Aktivierung in der Steuerbilanz.

In diesem Zusammenhang wird im Besonderen auf die bilanzielle Behandlung von Medienfonds eingegangen. Anhand dieses in der Praxis stark diskutierten Themas, von dem aktuell ca. 150 Medienfonds mit mehr als 100.000 Anlegern und einem geschätzten Anlagebetrag von 15 Mrd. Euro betroffen sind, wird das wirtschaftliche Eigentum an…

Andreas Bletschacher

The Future of SPS Dispute Settlement at the World Trade Organization

EC-Biotech and US-Continued Suspension as Examples for the Proceduralization of SPS Issues

Studien zum Völker- und Europarecht

First, the book aims to develop a theory of what the status of the WTO is and how it has developed so far.

Starting with a short description of the old GATT system, the first chapter introduces the reader to the multilateral trading system. The chapter provides an overview of the Dispute Settlement Mechanism and explain the new Dispute Settlement Understanding, established in the Uruguay Round.

Chapter II examines the health-related provisions…

David Yakubu Anambam

Added Value of Voluntary Sustainability Standards for Non-Traditional Export Products in the Agricultural Sector of Ghana

Schriftenreihe agrarwissenschaftliche Forschungsergebnisse

Ghana just like most developing countries is facing the challenge of how to deal with high poverty rates coupled with declining prices of traditional export products. The export of non-traditional export products in the agricultural sector is considered as one of the strategies to address poverty. However, concerns are been raised about the free trade policy, stating that free trade may not necessarily be benefiting all participants equally. In other words, other nations,…

Jacob Bjorheim

The Epistemological Value of Consumption Based Asset Pricing Models

BOETHIANA – Forschungsergebnisse zur Philosophie

The book is a philosophical analysis of the consumption based capital asset pricing model (CCAPM), investigating in particular its epistemological and methodological foundations.

Financial markets are integral parts of advanced and developing economies. They matter because they channel unspent household income into banks’ savings accounts and assets such as bonds and stocks. Financial economists have traditionally taken interest in the pricing mechanism that…