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The Taxation of Permanent Establishments
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Translations and Participation
In an era of heightened global interconnectedness and cultural exchange, social cleavages and dynamics of alienation become increasingly apparent. This necessitates a closer look at the intricate relationship between translations and participations as they unfold together. The contributors to this volume spark a cross-disciplinary dialogue on the interdependencies between translational practices — lingustic as well as cultural — and social participation. Authors from diverse fields, including interpreting, translation and education research as well as anthropology and sociology, share their perspectives on this vital yet often overlooked issue.
Research across Borders
In order to understand positionality as it relates to research, it is important to learn how to identify and reflect on how knowledge is produced and reproduced. Research across Borders introduces key concepts and methods to understand and critically analyze research in academic books and journals, as well as in media, government reports, and anywhere else information is found. This book addresses the opportunities and challenges of undertaking research in international, cross-border, and cross-cultural contexts. Specifically designed for students studying interdisciplinary or international programs on topics such as human rights, conflict studies, international relations, global development, and migration, Research across Borders provides the methodological, ethical, and epistemological foundations for understanding research across different disciplines. Whether students are gathering information from secondary sources or conducting primary research, Research across Borders aims to help readers become better researchers.
Differenz - Übersetzung - Teilhabe
In Praktiken und Konstellationen des Übersetzens wird Teilhabe über soziale Differenzen hinweg verhandelt. Übersetzen erschließt somit kontextübergreifende Gemeinsamkeiten und macht Praxis und Kommunikation zugänglich. Gleichzeitig reinszeniert es in seinem Vollzug aber auch Differenzen, die ausschließende Wirkung haben. Die Beiträger*innen analysieren dieses spannungsvolle Verhältnis von Übersetzung und Teilhabe vor je unterschiedlichen disziplinären Horizonten und anhand konkreter exemplarischer Konstellationen. Damit erschließen sie Potenziale empirischer Analyse und konzeptioneller Reflexion.
Organspende
In Deutschland stehen derzeit rund 8.500 Menschen auf der Warteliste für ein Spenderorgan. Dem gegenüber stehen 933 Organspenden im Jahr 2021. Muss es anhand dieses Missverhältnisses nicht als Pflicht empfunden werden, die eigenen Organe zur Spende freizugeben? Gleichzeitig stellt sich die Frage, ob der Moment, in dem die Organe entnommen werden müssen, tatsächlich mit dem Ende des Lebens zusammenfällt. Während Dieter Birnbacher davon überzeugt ist, dass das Kriterium des Hirntodes uns nicht nur dazu verhilft, sondern gar auffordern sollte, der moralischen Pflicht der Lebensrettung nachzukommen, hat Sigrid Graumann entschiedene Zweifel: Birgt dieses Kriterium nicht die große Gefahr einer Reduzierung des Menschen auf kognitive und rationale Fähigkeiten, die schwerwiegende gesellschaftliche Folgen mit sich bringt? Wer sich eine kritische und fundierte Meinung bilden will, kommt an der Reihe "Streitfragen" nicht vorbei!
Open Strategy
How smart companies are opening up strategic initiatives to involve front-line employees, experts, suppliers, customers, entrepreneurs, and even competitors. Why are some of the world’s most successful companies able to stay ahead of disruption, adopting and implementing innovative strategies, while others struggle? It’s not because they hire a new CEO or expensive consultants but rather because these pioneering companies have adopted a new way of strategizing. Instead of keeping strategic deliberations within the C-Suite, they open up strategic initiatives to a diverse group of stakeholders—front-line employees, experts, suppliers, customers, entrepreneurs, and even competitors. Open ...
The Isabella Stewart Gardner Museum
"This book takes you through the collection gallery by gallery, illuminating the art and installations in each room"--From preface.
Smart Product-Service Systems
Smart Product-Service Systems draws on innovative practice and academic research to demonstrate the unique benefits of Smart PSS and help facilitate its effective implementation. This comprehensive guide explains how Smart PSS reshapes product-service design in several unique aspects, including a closed-loop product design and redesign manner, value co-creation with integrated human-machine intelligence, and solution design context-awareness. Readers in industry as well as academia will find this to be an invaluable guide to the current body of technical knowledge on Smart Product-Service Systems (Smart PSS), future research trajectories, and experiences of implementation. Rapid development ...
eSports Yearbook 2013/14
This year issue contains several articles about major eSport topics in 2013 and 2014. André Fagundes Pase and Heelary Schultz wrote about Brazil. Matt Demers wrote a detailed story about commentators. Dominik Härig and Tilo Franke chose topics about marketing and marketisation in eSports. The eSports Yearbook is a collection of articles about eSports.
