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Value Added Tax
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Microoptics
Microoptics is still an emerging field with a huge potential for a large number of applications. This monograph brings together the most recent developments in order to give a broad overview.
The Concept of Nature in Classical German Philosophy
Classical German Philosophy has traditionally been understood as the period in the history of ideas in which the investigation of the human mind takes precedence over the investigation of the natural world. This assessment has a twofold consequence. On the one hand, the philosophy of the period has been praised for its contributions to our understanding of multiple expressions of human rationality such as history, art, and religion. On the other hand, such a philosophy has been criticized for its obscure speculations alien to the standards of modern scientific cognition. The philosophy of nature developed at the time has been accordingly dismissed as a piece of outdated metaphysics. Challenging this view, the contributions collected in this book argue for the historical and contemporary relevance of the approaches to nature formulated at the time.
Disinterested Pleasure and Beauty
The conception of disinterested pleasure is not only central to Kant’s theory of beauty but also highly influential in contemporary philosophical discourse about beauty. However, it remains unclear, what exactly disinterested pleasure is and what role it plays in experiences of beauty. This volume sheds new light on the conception of disinterested pleasure from the perspectives of both Kant scholarship and contemporary aesthetics. In the first part, the focus is on Kant’s theory of beauty as grounded on the conception of disinterested pleasure. In the second part, disinterested pleasure is investigated in the light of contemporary debates on beauty. The third part is dedicated to the relation of theories of disinterested pleasure to the meta-aesthetical debate between realism and anti-realism. The volume clarifies the meaning, role, and implications of one of the most influential conceptions in traditional as well as contemporary approaches to beauty.
Hot Embossing
The second edition of Hot Embossing: Theory of Microreplication will present the current state of the art in microreplication with a focus on hot embossing, nanoimprint, thermoforming, and roll-to-roll replication. Polymer processing, the theory of polymers and the processing of polymers are discussed in detail. Aspects of process simulation and the corresponding material models are also covered. The book contains in-depth analysis of processing processes and replication techniques including mold fabrication. Monitoring, data analysis and reliability of molded parts is also discussed. In the Second Edition new processes are included, including the process of micro- and nanothermoforming to g...
European VAT Law as Interpreted by the Court of Justice
Value added tax (VAT) is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book, by systematically drawing out the rules from a thorough analysis of the VAT Directive and as good as every VAT case ever decided by the Court of Justice of the European Union (CJEU) (850 in all), is the ideal day-to-day guide to European VAT law. The rules – and their applications – for such VAT matters as the following are clearly described with examples: distinction between supp...
Kant and Artificial Intelligence
How are artificial intelligence (AI) and the strong claims made by their philosophical representatives to be understood and evaluated from a Kantian perspective? Conversely, what can we learn from AI and its functions about Kantian philosophy’s claims to validity? This volume focuses on various aspects, such as the self, the spirit, self-consciousness, ethics, law, and aesthetics to answer these questions.
LIGA and its Applications
Covering technological aspects as well as the suitability and applicability of various kinds of uses, this handbook shows optimization strategies, techniques and assembly pathways to achieve the combination of complex, even three-dimensional structures with simple manufacturing steps. The authors provide information on markets, commercialization opportunities and aspects of mass or large-scale production as well as design tools, experimental techniques, novel materials, and ideas for future improvements. Not only do they weigh up cost versus quantity, they also consider CMOS and LIGA strategies. Of interest to physicists, electronics engineers, materials scientists, institutional and industrial libraries as well as graduate students of the relevant disciplines.
Marine Biochemistry
This book provides the latest comprehensive methods for isolation and other novel techniques for marine product development. Furthermore, this book offers knowledge on the biological, medical, and industrial applications of marine-derived medicinal food substances. There has been a tremendous increase in the products derived from marine organisms for commercial application in industries every year. Functional foods of medicinal value are particularly in demand as new technology allows the stabilization of natural ingredients and their availability in pure forms to solve various human diseases. Marine flora and fauna have essential elements and trace minerals that nurture various hormones pro...
