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Doppik in der öffentlichen Verwaltung: Grundlagen, Verfahrensweisen, Einsatzgebiete

Ein nützlicher, aktualisierter Leitfaden zur Reform des öffentlichen Finanzwesens mit konkreter Hilfestellung bei Fragen der Bestandsermittlung, der Erstellung einer Eröffnungsbilanz und der Bewertung von Vermögenswerten. Auch für "Nicht-Buchhalter" sehr zu empfehlen.

The Doraleh Disputes: Infrastructure Politics in The Global South (Global Political Transitions)

This book focuses on underexploited data drawn from various legal disputes over the Doraleh Container Terminal in order to paint a portrait of SSC when it comes to infrastructure financing and construction in Africa as provided both by the UAE and China. By producing a detailed account of the drivers behind these disputes as well as the broader political outcomes they have generated, this study provides invaluable conceptual and empirical lessons on the contemporary meaning of SSC. In doing so, it helps readers garner a more acute understanding of the role played by Global South states and the private sector (SOEs) against the backdrop of SSC.

Dotierte Ehe — rechte Ehe Zur Entwicklung des Eheschließungsrechts in fränkischer Zeit: 214. Sitzung am 21. Juli 1976 in Düsseldorf (Rheinisch-Westfälische Akademie der Wissenschaften)

Double Deceit

Jennifer is a young mother, married to a hotshot lawyer and living in Amsterdam. Her world explodes when her husband is found dead at a holiday park during a weekend getaway. Convinced that the police have failed in their investigation, she embarks on a desperate quest for the truth – but the deeper she digs, the more she gets enmeshed in a tangled web of lies, spun by a ruthless law firm.As Jennifer's search for answers intensifies, her grip on reality weakens. Barely able to manage her patients at the health clinic, or take care of her young son, Jennifer is at risk of losing it all – even her closest friends begin to desert her. And then a chance encounter with a charming stranger sparks a new chain of events that plunges her deeper into a world of threats and corruption. Soon, she begins to fear for her life – but who can she trust, and how far will she go in pursuit of the truth?This is a gripping, addictive thriller for fans of Angela Clarke, Mel Sherratt and Rachel Lynch, that will make you question everything, including the flaws of forensics. Could we all be framed for a murder we didn't commit?What readers are saying about Double Deceit: 'A really entertaining 'who dunnit' that kept me guessing... A thriller at heart, with many twists and turns, but there's a wonderful element of romance, and a deeper message touching on the transient nature of life. Definitely worth a read!' 'A great thriller with some good twists and turns and interesting insights into Amsterdam life' 'Well written, kept me on my toes and I loved the insight into Dutch living' 'A perfect thriller from start to finish'

The Double Eagle (Tom Kirk Ser. #1)

James Bond meets The Thomas Crown Affair in a spellbinding tale of international intrigue and suspense. Now available in e-book format for the first time.

The Double-Edged Helix: Social Implications of Genetics in a Diverse Society

The Double-Edged Helix explores the impact of recent genetic discoveries on both different population segments and society as a whole. The authors address the medical and ethical implications of the new technologies, outlining potential positive and negative effects of genetic research on minorities, individuals with disabilities, and those of diverse sexual orientations. Presenting a wide array of perspectives, this book emphasizes the need to ensure that research into genetics research does not result in discrimination against people on the basis of their DNA.

Double Enumeration of Legislative Powers in a Sub-State Context: A Comparison between Canada, Denmark and Finland (SpringerBriefs in Law)

This book analyses a middle position between single enumerations in a regular federal-like and a regular autonomy-like distribution of legislative powers by examining constitutional legislation in three countries (Canada, Denmark and Finland) that have established separate enumerations for the national level and the sub-state level. The sub-state level consists of provinces in Canada, the Faroe Islands in Denmark and the Åland Islands in Finland. The book provides interpretations of the competence line based on double enumeration between the national parliament and the sub-state entities, where relevant, on the basis of the travaux preparatoires of the fundamental norms on which the arrangements are based, judicial or quasi-judicial resolutions of competence problems, and relevant doctrine and literature.

Double Insurance and Contribution (Contemporary Commercial Law)

Double insurance is an issue which frequently arises in practice. Dr Nisha Mohamed delves into the problems which arise in double insurance and the attempts to provide a solution to the uncertainty of the law in this area. The book begins with a fascinating look at the history and development of the law of double insurance, outlining how it has developed, and the factors the court may take into account when deciding cases involving double insurance. Attempting to provide a common law solution where no legislation has been enacted, the book covers contemporary instances of double insurance by focusing on: the relevant clauses (rateable proportion, excess, escape and other insurance) the difficulty of the courts in providing clear principles in cases of double insurance attempts to limit or exclude liability by the insurer how the clauses work in practice court decisions in various jurisdictions the Australian position under section 45 of the Insurance Contracts Act 1984 whether the Australian position can be adopted in the United Kingdom This text combines practical experience with academic rigour and will be of significant interest to lawyers, academics and insurance industry professionals alike.

Double Insurance and Contribution (Contemporary Commercial Law)

Double insurance is an issue which frequently arises in practice. Dr Nisha Mohamed delves into the problems which arise in double insurance and the attempts to provide a solution to the uncertainty of the law in this area. The book begins with a fascinating look at the history and development of the law of double insurance, outlining how it has developed, and the factors the court may take into account when deciding cases involving double insurance. Attempting to provide a common law solution where no legislation has been enacted, the book covers contemporary instances of double insurance by focusing on: the relevant clauses (rateable proportion, excess, escape and other insurance) the difficulty of the courts in providing clear principles in cases of double insurance attempts to limit or exclude liability by the insurer how the clauses work in practice court decisions in various jurisdictions the Australian position under section 45 of the Insurance Contracts Act 1984 whether the Australian position can be adopted in the United Kingdom This text combines practical experience with academic rigour and will be of significant interest to lawyers, academics and insurance industry professionals alike.

Double Jeopardy: A Reference Guide to the United States Constitution (Reference Guides to the United States Constitution)

This volume traces the history of the Double Jeopardy Clause of the Fifth Amendment of the United States Constitution. It shows that the constitutional guarantee against double jeopardy has its roots in ancient Jewish and early Greek and Roman law. After recapping the history of the clause the Supreme Court's current interpretation of the clause is explained.This book describes the circumstances in which the premature termination of an individual's trial bars a subsequent trail for the same offense. It also examines when the Clause prohibits the government from imposing multiple punishments for the same offense. The final chapter includes a discussion of bibliographical sources.

Double (Non-)Taxation and EU Law

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.

Double Non-taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS

About this book: Double Non-taxation and the Use of Hybrid Entities provides a critical review of the Economic Co-operation and Development’s (OECD’s) approach in Base Erosion and Profit Shifting (BEPS) – Action 2 and proposes a deeply informed alternate method based on the tax policy aims of simplicity, coherence and ease of administration. The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD BEPS project. This book provides a consistent option to address the issues of hybrid entity mismatches, which may be used as a point of comparison with regard to the current OECD BEPS proposals and as a viable alternative for tax policymakers. What’s in this book: The author analyzes the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasizing the international tax context, including the application of tax treaties. Among the seminal matters covered are the following: foundations of the concepts of double non-taxation and hybrid entities, absent of the specific limitations of domestic tax legislation; extensive analysis based on the rules of characterization of foreign entities for tax purposes in the United States, Spain, Denmark and Germany, as well as on some examples of solutions taken from the tax treaties of Poland/United States and Canada/United States; detailed analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument, especially having in mind the position of developing (source) countries; and European Union (EU) tax law as part of the international context, including an extensive analysis on the EU Anti-Tax Avoidance Directives, ATAD I and ATAD II. How this will help you: This book will prove to be of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international and EU tax law merely for its unparalleled clarification of the issues. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding double non-taxation and hybrid entities, this book elaborates on solutions applicable to a generality of cases worldwide, clarifies that a more fundamental solution with regard to hybrid entities brings more consistent tax treaty outcomes, and hugely promotes the urgent quest for alternative solutions.

Double Non-taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS

The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be leading to an international commitment most materially manifested in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth critique of the BEPS Action Plan 2 with regard to hybrid entities, this timely book provides a critical review of the OECD’s approach and proposes a deeply informed alternative method based on the tax policy aims of simplicity, coherence and ease of administration. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasizing the international tax context, including the application of tax treaties. Among the seminal matters covered are the following: – foundations of the concepts of double non-taxation and hybrid entities, absent of the specific limitations of domestic tax legislation; – extensive analysis based on the rules of characterization of foreign entities for tax purposes in the United States, Spain, Denmark and Germany, as well as on the Poland/United States and Canada/United States tax treaties; – detailed analysis on the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument, especially having in mind the position of developing (source) countries; and – EU tax law as part of the international context, including an extensive analysis on the EU Anti-Tax Avoidance Directive (ATAD) I and ATAD II. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding double non-taxation and hybrid entities, this analysis elaborates solutions applicable to a generality of cases worldwide, and thus hugely promotes the urgent quest for alternative solutions.

Double non-taxation and the use of hybrid entities (Series on International Taxation)

The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to international commitments materialised in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth analysis of the OECD BEPS Action Plan 2 and hybrid entities, this timely book provides a critical review of the approach adopted by the OECD and proposes a deeply informed alternative method to deal with the problem of hybrid entity mismatches. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasising the international tax context, also including the application of tax treaties. Among the seminal matters covered in this edition are the following: foundations of the concepts of double non-taxation and hybrid entities; extensive analysis based on the rules of characterisation of foreign entities for tax purposes in the United States, Spain, Denmark, and Germany, as well as on the Poland/United States and Canada/United States tax treaties; in-depth analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument (MLI), especially considering the position of developing (source) countries; detailed analysis of the OECD BEPS Action 2 and its recommendations (linking rules), including its implementation in the EU Anti-Tax Avoidance Directive (ATAD); and elaborated alternative method to deal with hybrid entity mismatches (reactive coordination rule), which is informed by the tax policy aims of simplicity, coherence, and administrability. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding hybrid entity mismatches, this analysis elaborates solutions applicable to a generality of cases worldwide and, therefore, hugely promotes the urgent quest for alternative views.

Double Vision: Moral Philosophy and Shakespearean Drama

Hamlet tells Horatio that there are more things in heaven and earth than are dreamt of in his philosophy. In Double Vision, philosopher and literary critic Tzachi Zamir argues that there are more things in Hamlet than are dreamt of--or at least conceded--by most philosophers. Making an original and persuasive case for the philosophical value of literature, Zamir suggests that certain important philosophical insights can be gained only through literature. But such insights cannot be reached if literature is deployed merely as an aesthetic sugaring of a conceptual pill. Philosophical knowledge is not opposed to, but is consonant with, the literariness of literature. By focusing on the experience of reading literature as literature and not philosophy, Zamir sets a theoretical framework for a philosophically oriented literary criticism that will appeal both to philosophers and literary critics. Double Vision is concerned with the philosophical understanding induced by the aesthetic experience of literature. Literary works can function as credible philosophical arguments--not ones in which claims are conclusively demonstrated, but in which claims are made plausible. Such claims, Zamir argues, are embedded within an experiential structure that is itself a crucial dimension of knowing. Developing an account of literature's relation to knowledge, morality, and rhetoric, and advancing philosophical-literary readings of Richard III, Macbeth, Romeo and Juliet, Othello, Antony and Cleopatra, Hamlet, and King Lear, Zamir shows how his approach can open up familiar texts in surprising and rewarding ways.

Double Vision: Moral Philosophy and Shakespearean Drama (PDF)

Hamlet tells Horatio that there are more things in heaven and earth than are dreamt of in his philosophy. In Double Vision, philosopher and literary critic Tzachi Zamir argues that there are more things in Hamlet than are dreamt of--or at least conceded--by most philosophers. Making an original and persuasive case for the philosophical value of literature, Zamir suggests that certain important philosophical insights can be gained only through literature. But such insights cannot be reached if literature is deployed merely as an aesthetic sugaring of a conceptual pill. Philosophical knowledge is not opposed to, but is consonant with, the literariness of literature. By focusing on the experience of reading literature as literature and not philosophy, Zamir sets a theoretical framework for a philosophically oriented literary criticism that will appeal both to philosophers and literary critics. Double Vision is concerned with the philosophical understanding induced by the aesthetic experience of literature. Literary works can function as credible philosophical arguments--not ones in which claims are conclusively demonstrated, but in which claims are made plausible. Such claims, Zamir argues, are embedded within an experiential structure that is itself a crucial dimension of knowing. Developing an account of literature's relation to knowledge, morality, and rhetoric, and advancing philosophical-literary readings of Richard III, Macbeth, Romeo and Juliet, Othello, Antony and Cleopatra, Hamlet, and King Lear, Zamir shows how his approach can open up familiar texts in surprising and rewarding ways.

A Doubtful and Perilous Experiment: Advisory Opinions, State Constitutions, and Judicial Supremacy

In A Doubtful and Perilous Experiment: Advisory Opinions, State Constitutions, and Judicial Supremacy, author Mel A. Topf provides readers with a comprehensive treatment of the history, concept, jurisprudence and controversies relating to state Supreme Court advisory opinions. A Doubtful and Perilous Experiment is the only comprehensive treatment of the history and controversies, the law and theories about state supreme court advisory opinions. This is a significant area of state constitutional law that has no parallel in federal law (which bars advisory opinions from federal courts). Though just ten states have adopted such advisory opinions (many others have debated but rejected them), they have been implicated in major issues regarding American judicial power. The book explains the-so far unexplained-first appearance of advisory authority in 1780, and address the persistent aura of illegitimacy that has always shadowed this authority. The frequent attacks on the legitimacy of advisory opinions have been triggered by their clash with basic doctrines of our legal system, including separation of powers, due process, judicial review, judicial independence, and judicial supremacy. A Doubtful and Perilous Experiment shows how law of state supreme court advisory opinions in fact arose in response to the attacks, resulting in an elaborate jurisprudence of advisory opinions centering on a remarkable but not entirely successful attempt to justify when the justices will advise and when they will not. The book tells the story of attempts to defend advisory authority, including several attempts to amend the U.S. Constitution to require the Supreme Court to issues them. It tells the story also of the uneasy relation between advisory opinions and judicial review as well as the expansion of judicial power.

The Douglas Murray Collection: A 2-Book Bundle

Includes two Sunday Times bestsellers by Douglas Murray.The Strange Death of Europe:This book is not only an analysis of demographic and political realities, but also an eyewitness account of a continent in self-destruct mode. It includes reporting from across the entire continent, from the places where migrants land to the places they end up, from the people who appear to welcome them in to the places which cannot accept them. Told from this first-hand perspective, and backed with impressive research and evidence, the book addresses the disappointing failure of multiculturalism, Angela Merkel's U-turn on migration, the lack of repatriation and the Western fixation on guilt. Murray travels to Berlin, Paris, Scandinavia, Lampedusa and Greece to uncover the malaise at the very heart of the European culture, and to hear the stories of those who have arrived in Europe from far away. He ends with two visions of Europe – one hopeful, one pessimistic – which paint a picture of Europe in crisis and offer a choice as to what, if anything, we can do next.The Madness of Crowds:A Times and Sunday Times Book of the Year 'Douglas Murray fights the good fight for freedom of speech ... A truthful look at today's most divisive issues' – Jordan B. Peterson '[Murray's] latest book is beyond brilliant and should be read, must be read, by everyone' – Richard Dawkins 'How can you not know about The Madness of Crowds? It's actually the book I've just finished. You can't just not read these books, not know about them.' - Tom Stoppard In this devastating book, Douglas Murray examines the twenty-first century's most divisive issues: sexuality, gender, technology and race. He reveals the astonishing new culture wars playing out in our workplaces, universities, schools and homes in the names of social justice, identity politics and 'intersectionality'. Readers of all political persuasions cannot afford to ignore Murray's masterfully argued and fiercely provocative book, in which he seeks to inject some sense into the discussion around this generation's most complicated issues. He ends with an impassioned call for free speech, shared common values and sanity in an age of mass hysteria.This eBook bundle contains:The Strange Death of EuropeThe Madness of Crowds

Down & Dirty: The Plot to Steal the Presidency

Acclaimed journalist Jake Tapper explains what actually happened, who got away with what and how both sides, Democrats and Republicans, plotted to steal the presidency in 2000.

Down Girl: The Logic of Misogyny

'An important and compelling analysis of a phenomenon that's everywhere' Cordelia Fine, Big Issue'Offers a sharply cut prism through which to view our everyday experience' Afua Hirsch, The TLSA powerful, lucid analysis of the logic of misogyny from a remarkable feminist thinker, Down Girl is essential reading for the #MeToo era.Misogyny is a hot topic, yet it's often misunderstood. What is misogyny, exactly? Who deserves to be called a misogynist? How does misogyny contrast with sexism, and why is it prone to persist - or increase - even when sexist gender roles are waning? In Down Girl moral philosopher Kate Manne argues that misogyny should not be understood primarily in terms of the hatred or hostility some men feel toward all or most women. Rather, it is primarily about controlling, policing, punishing and exiling the "bad" women who challenge male dominance. And it is compatible with rewarding "the good ones" and singling out other women to serve as warnings to those who are out of order.

Down Girl: The Logic of Misogyny

Misogyny is a hot topic, yet it's often misunderstood. What is misogyny, exactly? Who deserves to be called a misogynist? How does misogyny contrast with sexism, and why is it prone to persist - or increase - even when sexist gender roles are waning? This book is an exploration of misogyny in public life and politics by the moral philosopher and writer Kate Manne. It argues that misogyny should not be understood primarily in terms of the hatred or hostility some men feel toward all or most women. Rather, it's primarily about controlling, policing, punishing, and exiling the "bad" women who challenge male dominance. And it's compatible with rewarding "the good ones," and singling out other women to serve as warnings to those who are out of order. It's also common for women to serve as scapegoats, be burned as witches, and treated as pariahs. Manne examines recent and current events such as the Isla Vista killings by Elliot Rodger, the case of the convicted serial rapist Daniel Holtzclaw, who preyed on African-American women as a police officer in Oklahoma City, Rush Limbaugh's diatribe against Sandra Fluke, and the "misogyny speech" of Julia Gillard, then Prime Minister of Australia, which went viral on YouTube. The book shows how these events, among others, set the stage for the 2016 US presidential election. Not only was the misogyny leveled against Hillary Clinton predictable in both quantity and quality, Manne argues it was predictable that many people would be prepared to forgive and forget regarding Donald Trump's history of sexual assault and harassment. For this, Manne argues, is misogyny's oft-overlooked and equally pernicious underbelly: exonerating or showing "himpathy" for the comparatively privileged men who dominate, threaten, and silence women. l

Down Girl: The Logic of Misogyny

Misogyny is a hot topic, yet it's often misunderstood. What is misogyny, exactly? Who deserves to be called a misogynist? How does misogyny contrast with sexism, and why is it prone to persist - or increase - even when sexist gender roles are waning? This book is an exploration of misogyny in public life and politics by the moral philosopher and writer Kate Manne. It argues that misogyny should not be understood primarily in terms of the hatred or hostility some men feel toward all or most women. Rather, it's primarily about controlling, policing, punishing, and exiling the "bad" women who challenge male dominance. And it's compatible with rewarding "the good ones," and singling out other women to serve as warnings to those who are out of order. It's also common for women to serve as scapegoats, be burned as witches, and treated as pariahs. Manne examines recent and current events such as the Isla Vista killings by Elliot Rodger, the case of the convicted serial rapist Daniel Holtzclaw, who preyed on African-American women as a police officer in Oklahoma City, Rush Limbaugh's diatribe against Sandra Fluke, and the "misogyny speech" of Julia Gillard, then Prime Minister of Australia, which went viral on YouTube. The book shows how these events, among others, set the stage for the 2016 US presidential election. Not only was the misogyny leveled against Hillary Clinton predictable in both quantity and quality, Manne argues it was predictable that many people would be prepared to forgive and forget regarding Donald Trump's history of sexual assault and harassment. For this, Manne argues, is misogyny's oft-overlooked and equally pernicious underbelly: exonerating or showing "himpathy" for the comparatively privileged men who dominate, threaten, and silence women. l

Down to the Wire: Confronting Climate Collapse

"The real fault line in American politics is not between liberals and conservatives.... It is, rather, in how we orient ourselves to the generations to come who will bear the consequences, for better and for worse, of our actions." So writes David Orr in Down to the Wire, a sober and eloquent assessment of climate destabilization and an urgent call to action. Orr describes how political negligence, an economy based on the insatiable consumption of trivial goods, and a disdain for the well-being of future generations have brought us to the tipping point that biologist Edward O. Wilson calls "the bottleneck." Due to our refusal to live within natural limits, we now face a long emergency of rising temperatures, rising sea-levels, and a host of other related problems that will increasingly undermine human civilization. Climate destabilization to which we are already committed will change everything, and to those betting on quick technological fixes or minor adjustments to the way we live now, Down to the Wire is a major wake-up call. But this is not a doomsday book. Orr offers a wide range of pragmatic, far-reaching proposals--some of which have already been adopted by the Obama administration--for how we might reconnect public policy with rigorous science, bring our economy into alignment with ecological realities, and begin to regard ourselves as planetary trustees for future generations. He offers inspiring real-life examples of people already responding to the major threat to our future. An exacting analysis of where we are in terms of climate change, how we got here, and what we must now do, Down to the Wire is essential reading for those wanting to join in the Great Work of our generation.

Down to the Wire: Confronting Climate Collapse

"The real fault line in American politics is not between liberals and conservatives.... It is, rather, in how we orient ourselves to the generations to come who will bear the consequences, for better and for worse, of our actions." So writes David Orr in Down to the Wire, a sober and eloquent assessment of climate destabilization and an urgent call to action. Orr describes how political negligence, an economy based on the insatiable consumption of trivial goods, and a disdain for the well-being of future generations have brought us to the tipping point that biologist Edward O. Wilson calls "the bottleneck." Due to our refusal to live within natural limits, we now face a long emergency of rising temperatures, rising sea-levels, and a host of other related problems that will increasingly undermine human civilization. Climate destabilization to which we are already committed will change everything, and to those betting on quick technological fixes or minor adjustments to the way we live now, Down to the Wire is a major wake-up call. But this is not a doomsday book. Orr offers a wide range of pragmatic, far-reaching proposals--some of which have already been adopted by the Obama administration--for how we might reconnect public policy with rigorous science, bring our economy into alignment with ecological realities, and begin to regard ourselves as planetary trustees for future generations. He offers inspiring real-life examples of people already responding to the major threat to our future. An exacting analysis of where we are in terms of climate change, how we got here, and what we must now do, Down to the Wire is essential reading for those wanting to join in the Great Work of our generation.

Downfall of Large German Listed Companies: A Two-Dimensional Analysis of Failure Factors (BestMasters)

Sebastian Frericks examines, based on a qualitative content analysis, the factors that lead large German listed companies to downfall. He finds factors and motives uncaredfor as well as new interrelations between variables that can be used to develop a future-looking risk sensitivity based on a going-concern-principle. Therefore, he first works out latent factors that are primarily responsible for not preventing a firm from losing its independency. In a second step the motives of sellers in a company sale process are examined. Within the following comprehensive cross-study, the author presents relations between motives, factors, field of business and type of downfall. The results provide new insights for any organization to address the probabilities of failure and downfall and to think beyond about securing the company's existence.