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In a Cold Crater
Although the three conspicuous cultures of Berlin in the twentieth century—Weimar, Nazi, and Cold War—are well documented, little is known about the years between the fall of the Third Reich and the beginning of the Cold War. In a Cold Crater is the history of this volatile postwar moment, when the capital of the world's recently defeated public enemy assumed great emotional and symbolic meaning. This is a story not of major intellectual and cultural achievements (for there were none in those years), but of enormous hopes and plans that failed. It is the story of members of the once famous volcano-dancing Berlin intelligentsia, torn apart by Nazism and exile, now re-encountering one anot...
Taxation of Investment Funds in the European Union
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Pattern Recognition and Image Analysis
The two-volume set LNCS 3522 and 3523 constitutes the refereed proceedings of the Second Iberian Conference on Pattern Recognition and Image Analysis, IbPRIA 2005, held in Estoril, Portugal in June 2005. The 170 revised full papers presented were carefully reviewed and selected from 292 submissions. The papers are organized in topical sections on computer vision, shape and matching, image and video processing, image and video coding, face recognition, human activity analysis, surveillance, robotics, hardware architectures, statistical pattern recognition, syntactical pattern recognition, image analysis, document analysis, bioinformatics, medical imaging, biometrics, speech recognition, natural language analysis, and applications.
Nanoscience and Engineering in Superconductivity
For emerging energy saving technologies superconducting materials with superior performance are needed. Such materials can be developed by manipulating the "elementary building blocks" through nanostructuring. For superconductivity the "elementary blocks" are Cooper pair and fluxon (vortex). This book presents new ways how to modify superconductivity and vortex matter through nanostructuring and the use of nanoscale magnetic templates. The basic nano-effects, vortex and vortex-antivortex patterns, vortex dynamics, Josephson phenomena, critical currents, and interplay between superconductivity and ferromagnetism at the nanoscale are discussed. Potential applications of nanostructured superconductors are also presented in the book.
Magnetic and Superconducting Materials
The great breakthroughs in the science and technology of superconducting and magnetic materials in recent years promoted many outstanding representatives of various scientific disciplines (physics, chemistry and materials science) to present their latest findings in a scientific atmosphere of the highest standard at the MSM-99 conference. Over 200 eminent scientists from 50 countries gathered to discuss the physics, materials science and application of magnetic and superconducting materials, and to foster research and development collaborations between the scientists and technologists of the regional countries and also with the international scientific community. The main topics of this book are the physics, materials science and application of magnetic and superconducting materials having a close relationship between the strong correlated electron system and magnetism.
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.
White Monkey
"White Monkey" describes an oilman's travels to his ancestral headwaters in Ireland and Britain to investigate the origins of his own beginnings and later to his wife's home in Korea. While on this journey, the author paints a telling portrait of today's oil industry and its interconnection with nations and trade.
Finding a Solution to Leadership
Business and employee management are key subjects in business administration. For decades, actually for centuries, there has been a discussion about how effective leadership of people or employees can be realized. It has always been a major concern within market-based economic systems to learn how its products and services should be designed in order to generate consumer demand. That the discussion about business and employee management is more relevant than ever is linked to the fact that leadership situations are influenced by a variety of external factors. They include, in particular, political, cultural, social, demographic, economic, and technological developments. It is therefore requi...
