Wissenschaftliche Literatur Science

Jonas Höfer

Emissionsrechte des Europäischen Emissionshandelssystems im IFRS-Abschluss

Eine kritische Analyse aus der Perspektive eines Anlagenbetreibers

Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung

Seit der Implementierung des Europäischen Emissionshandelssystems im Jahr 2005 sind bestimmte Anlagenbetreiber dazu verpflichtet, Emissionsrechte in Höhe ihrer jeweils im vorangegangenen Kalenderjahr verursachten Emissionen an die zuständige Behörde zu übertragen.

Für jene Anlagenbetreiber, die nach IFRS bilanzierende Unternehmen sind, stellt sich die Frage, wie die Emissionsrechte und die Abgabeverpflichtung von Emissionsrechten zu bilanzieren sind. Diese…

Urška Štremfel

A Decade After the Lisbon Strategy: Decisive for the Development of the EU and National Educational Space

Schriften zur Europapolitik

For a long time, education had been a more or less neglected policy field in European integration. The Lisbon Strategy (2000) marked the turning point, when education was first recognised as important for the social and economic development of the European Union (EU). Since then, EU cooperation in the field has significantly widened and deepened. Following the implementation of two strategic frameworks for European cooperation in education and training (2000–2010,…

Eike Albrecht / Dmitry Palekhov / Steven Kramm / Toni Mileski (Eds.)

Transposition of the Acquis Communautaire: Environment and Migration

Umweltrecht in Forschung und Praxis

This volume is the result of two conferences that have been organised by two departments of the Brandenburg University of Technology Cottbus-Senftenberg (BTU), Cottbus, Germany – Department of Public Law, with Focus on Environmental and Planning Law at the Faculty of Business, Law and Social Sciences, and the Department of Environmental Planning at the Faculty of Environment and Natural Sciences. The conferences were carried out in 2019 in the framework of two cooperation…

Anton Grabner-Haider

Die Dynamik des Christentums

Im Vergleich der Weltkulturen

Schriften zur Religionswissenschaft

Das Christentum ist die größte Weltreligion, rund 2,4 Milliarden Menschen sind von ihr geprägt.

Kulturgeschichtlich gesehen entstand es als kreative Verbindung von jüdisch-semitischen und von griechischen Weltdeutungen. Damit sind auch Lehren der griechischen Philosophie, der Stoiker und der Kyniker aufgenommen worden.

Diese Religion hat sich dynamisch weiterentwickelt, als sie zur römischen Reichsreligion wurde. Durch die Prozesse der rationalen…

Veronika Schmidt

Quantitative Film Studies

Regularities and Interrelations Exemplified by Shot Lengths in Soviet Feature Films

Schriften zur Medienwissenschaft

In statistical film analysis it is a common observation that shot length frequencies are not distributed haphazardly, but according to a particular pattern. Taking this as a starting point, the monograph focuses on two main questions. The first one is: Are shot lengths in Soviet feature films distributed regularly, and can these distributions be interpreted within a larger theoretical framework? The second question is: Is shot length an isolated entity in film or is it…

Daniel Krimmel

Einflüsse des Konsums von naturwissenschaftlichen Wissensmagazinen auf Motivation, biologische Interessen und Vorstellungen über die Natur der Naturwissenschaften

Eine Untersuchung anhand von Schülerinnen im Biologieunterricht des Gymnasiums

EUB. Erziehung – Unterricht – Bildung

Der Autor untersucht die Wirkung von Wissenssendungen auf Motivation, Interessen und die Vorstellungen über die Natur von Naturwissenschaften. Das Forschungsinteresse gilt Schülerinnen im Biologie- und naturwissenschaftlichen Unterricht im Gymnasium.

Im theoretischen Teil des Buches werden Befunde zur „Nature of Science“ ebenso referiert wie Theorien zu Motivation und Interesse aus schulpädagogischer und fachdidaktischer Sicht. Dabei werden…

Herbert Mushumba, Barbara Franke, Leon Mutesa, Klaus Püschel (Eds.)

Forensic Science in Rwanda

Developments, Synergies and New Actions

Forschungsergebnisse aus dem Institut für Rechtsmedizin der Universität Hamburg

Looking at Rwanda’s past and considering its future with the aim of becoming a middle-income nation makes it obvious that forensic medicine is a required need for the development of the nation. Some of the crimes of the past may still be unresolved due to lack of forensic medicine capabilities, and yet the rate of development could now mean even more sophistication in crime, which will call for equally advanced techniques in forensic practice. [...]

Moisés Israel Medrano Garay

Getting Knowledge of Evil: A Comparison of Wolfhart Pannenberg᾿s and Gustavo Gutiérrez᾿s Theology

THEOS – Studienreihe Theologische Forschungsergebnisse

This book compares the understanding of evil by Wolfhart Pannenberg and Gustavo Gutiérrez. It addresses the question on, how do Pannenberg and Gutiérrez get knowledge of the “reality” of evil? The answer to the question is that they get knowledge of such a “reality” in a very similar way: dialectically and interdisciplinary.

On the one hand, it has to do with the fact that both theologians ground their theological knowledge of finite realities with the help of…

Robert Celec (Ed.)

Nutrition, Physical Activity and Health in the Field of Education

EUB. Erziehung – Unterricht – Bildung

The scientific monograph entitled Nutrition, physical activity and health in the field of education comprises 10 articles written by foreign and national authors, covering the areas of nutrition, physical activity and health in the broadest sense, from the youngest to the oldest, including their relationship to climate factors, smart technologies, innovative business plans and the forthcoming food policy. Domestic and foreign authors, most of them coming from an…

Ines Blažević / Mila Bulić / Jerneja Herzog (Eds.)

Research and Theoretical Approaches in Education

EUB. Erziehung – Unterricht – Bildung

In this scientific monograph, current issues in education are presented both from the perspective of research and from the perspective of theoretical discussion. A special feature is that authors from different countries (Croatia, Norway, Serbia and Slovenia) highlight the same problems from the viewpoint of their own educational systems.

Educational reforms as well as the process of education are subjects of scientific research in pedagogy and related sciences…