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Darstellung der Neubewertungsmethode und die Auswirkungen der Kapitalkonsolidierung auf sich ändernder bestehender Beteiligungsverhältnisse bei Hinzuerwerb nach HGB
Inhaltsangabe:Einleitung: Problemstellung: Die deutsche Bilanzierungspraxis steht vor der Frage, inwiefern neuerworbene Anteile an einem bestehenden TU bilanziell abzubilden sind. Die nahezu sich unverträglich gegenüberstehenden Interessen- und Einheitstheoretiker gehen bei der Kapitalkonsolidierung unterschiedliche Wege, da eine gesetzliche Regelungslücke bis zum heutigen Zeitpunkt nicht geschlossen wurde bzw. wurden konnte. Einführend sei gesagt, dass je nach Charakterisierung der Minderheitsgesellschafter, im Verhältnis zum Mutterunternehmen (MU), eine unterschiedliche Auswirkung der Kapitalkonsolidierung bedingt wird. In Ermangelung an einer ausdrücklichen, im Handelsgesetzbuch (HG...
Jews in East Norse Literature
What did Danes and Swedes in the Middle Ages imagine and write about Jews and Judaism? This book draws on over 100 medieval Danish and Swedish manuscripts and incunabula as well as runic inscriptions and religious art (c. 1200-1515) to answer this question. There were no resident Jews in Scandinavia before the modern period, yet as this book shows ideas and fantasies about them appear to have been widespread and an integral part of life and culture in the medieval North. Volume 1 investigates the possibility of encounters between Scandinavians and Jews, the terminology used to write about Jews, Judaism, and Hebrew, and how Christian writers imagined the Jewish body. The (mis)use of Jews in d...
The Eastern Mediterranean as a Laboratory Basin for the Assessment of Contrasting Ecosystems
This book is the outcome of a NATO Advanced Research Workshop on "The Eastern Mediterranean as a laboratory basin for the assessment of contrasting ecosystems" that was held in Kiev, Ukraine, March 23-27, 1998. The scientific rationale of the workshop can be summarized as follows. The Eastern Mediterranean is the most nutrient impoverished and oligotrophic large water body known. There is a well-defined eastward trend in nutrient ratios over the entire Mediterranean that starts at the Gibraltar Straits and, through the western basin, proceeds to the Ionian and Levantine Seas. Supply of nutrients to the entire Mediterranean is limited by inputs from the North Atlantic and various river system...
Ottonian Germany
The Chronicon of Thietmar of Merseburg has long been recognised as one of the most important sources for the history of the tenth and early eleventh centuries, especially for the history of the Ottonian Empire. Thietmar's testimony also has special value because of his geographical location, in eastern Saxony, on the boundary between German and Slavic cultures. He is arguably the single most important witness to the early history of Poland, and his detailed descriptions of Slavic folklore are the earliest on record. This is a very important source in the medieval period, translated here in its entirety for the first time. It relates to an area of medieval studies generally dominated by German scholars, in which Anglo-phone scholars are beginning to make a substantial contribution.
Historia Salonitanorum Atque Spalatinorum Pontificum
This is the 4th volume of the series of Central European Medieval Texts, Latin and English bilingual editions of major historical documents. Ever since Thomas' "Historia Salonitana" was first published in 1666, it became a part of the corpus of European medieval literature. Thomas' aim was to write a history of the church of Split in order to prove that it was legally and justly the heir of the metropolitan rights of nearby Salona, an episcopal see from the 4th century. His reports on the fourth and fifth crusade and the Mongol invasion of 1241-2, are based on personal experience or on eyewitness reports.
