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Im Rahmen von njus.ch werden alljährlich in einzelnen, separaten Bänden die Entwicklungen des vergangenen Jahres in der Rechtsetzung, der Rechtsprechung und der Literatur eines bestimmten Praxisgebiets aufgezeigt. In der Reihe njus.ch sind Bände über die Entwicklungen in folgenden Gebieten erschienen: Agrarrecht • Aktienrecht • Datenschutz • Erbrecht • Finanzmarktrecht • Gesellschaftsrecht • Haftpflicht- und Privatversicherungsrecht • Handelsregisterrecht • Internationales Strafrecht und humanitäres Völkerrecht • Internationales Zivilprozessrecht • Kartellrecht • Kauf-, Werkvertrags- und Auftragsrecht • Kennzeichenrecht • Mietrecht • Patentrecht • Personen...
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'I'm bored' must be the most frightening words in a child's vocabulary, and how to keep kids entertained is something that keeps many of us awake at night. 101 Things for Kids to do on a Rainy Day is a brilliant collection of creative (and occasionally crazy) games, activities and projects to do when you're stuck indoors - without having to go anywhere near a TV or computer screen! Why not grow a windowsill herb garden, make your own jigsaw, or learn to play the glasses? Get crafty with decoupage and salt dough, or play detective by dusting for fingerprints. Exciting makes include terrariums and kaleidoscopes, whilst wacky games cover everything from Balloon Stomp to Sticky Note Scramble. All 101 ideas only require materials that you'll already have around the house. With a wealth of ingenious and fun suggestions to keep you amused, you might not even notice that the rain has stopped. The activities are written with children aged 5+ years in mind but it's your call as to how much help, support and age-appropriate supervision they might need ... make whatever adjustments are necessary.
Endoscopic Ear Surgery: Principles, Indications, and Techniques Increasingly used as an adjunctive tool in the diagnosis and management of ear disease, middle ear endoscopy has the potential to decrease patient morbidity, prevent disease recurrence, and reduce costs. Its capacity to uncover "hidden" anatomy within the small dimensions of the ear has made it essential for functional surgery, allowing surgeons to preserve key anatomic structures such as the cochlea and facial nerve. Now for the first time, the physicians who pioneered this groundbreaking minimally invasive technique review its indications, advantages, disadvantages, and surgical approaches: Written by the foremost leaders in t...
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Spectral, Photon Counting Computed Tomography is a comprehensive cover of the latest developments in the most prevalent imaging modality (x-ray computed tomography (CT)) in its latest incarnation: Spectral, Dual-Energy, and Photon Counting CT. Disadvantages of the conventional single-energy technique used by CT technology are that different materials cannot be distinguished and that the noise is larger. To address these problems, a novel spectral CT concept has been proposed. Spectral Dual-Energy CT (DE-CT) acquires two sets of spectral data, and Spectral Photon Counting CT (PC-CT) detects energy of x-ray photons to reveal additional material information of objects by using novel energy-sensitive, photon-counting detectors. The K-edge imaging may be a gateway for functional or molecular CT. The book covers detectors and electronics, image reconstruction methods, image quality assessments, a simulation tool, nanoparticle contrast agents, and clinical applications for spectral CT.
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014, we estimate that the size of this adverse investment effect can be large, and dependent on the statutory corporate tax rate and the tightness of the safe-haven ratio. Negative investment effects are more pronounced for highly-levered firms for which TCRs are more likely to be binding.
Convergence has gained an enormous amount of attention in media studies within the last several years. It is used to describe the merging of formerly distinct functions, markets and fields of application, which has changed the way companies operate and consumers perceive and process media content. These transformations have not only led business practices to change and required companies to adapt to new conditions, they also continue to have a lasting impact on research in this area. This book’s main purpose is to shed some light on crucial phenomena of media and convergence management, while also addressing more specific issues brought about by innovations related to media, technologies, industries, business models, consumer behavior and content management. This book gathers insights from renowned academic researchers and pursues a highly interdisciplinary approach. It will serve as a valuable reference guide for students, practitioners and researchers interested in media convergence processes.
Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.
Sponsored Search Auctions reviews current academic research on this nascent topic with a focus on future practical and research opportunities