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Segment Reporting under IFRS 8 - Martin Nienhaus - Bog - Peter Lang AG - Plusbog.dk

Segment Reporting under IFRS 8 - Martin Nienhaus - Bog - Peter Lang AG - Plusbog.dk

The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

DKK 508.00
1

Taiwan under Tsai Ing-wen - Ewa Trojnar - Bog - Peter Lang AG - Plusbog.dk

Taiwan under Tsai Ing-wen - Ewa Trojnar - Bog - Peter Lang AG - Plusbog.dk

The presidency of Tsai Ing-wen coincided with momentous shifts in Taiwan''s domestic and international affairs. On the back of a growing popular mandate, President Tsai sought to assert the autonomy and independence of Taiwan. These moves were mirrored by an increasing nationalization under the grip of Xi Jinping who asserted China’s right to “unify” the island by force if necessary. These dynamics have propelled Taiwan to the limelight of international attention. This book offers a timely, detailed, and much needed analysis of the multitude of internal and external factors that have impacted the domestic and international affairs of Taiwan. The thoughtful and convincing analyses would be appreciated by policy-makers, think-tankers, and scholars alike. Professor Emilian Kavalski

DKK 364.00
1

Transfer of Movable Property under U.S. Law - Martin Lilja - Bog - Peter Lang AG - Plusbog.dk

Transfer of Movable Property under U.S. Law - Martin Lilja - Bog - Peter Lang AG - Plusbog.dk

This book discusses legal rules for three functional commercial conflict situations under the laws of the U.S.A., mainly analyzing the U.C.C., the Bankruptcy Code, Common Law and Equity. In this context, the term conflict situation is meant to address a certain type of conflict arising between certain parties – e.g. buyer, seller, creditors of buyer or seller, or other types of third parties, like former title-holders to the goods – having certain colliding interests in the same property. The three conflict situations addressed in this book are the protection of a buyer in the seller’s insolvency, the protection of a seller in the buyer’s insolvency, and the conflict between a person formerly entitled to the goods and a good faith acquirer.

DKK 550.00
1

The Rights of Armenian Minorities in Lebanon and Turkey under National and International Law - Kyfork Aghobjian - Bog - Peter Lang AG - Plusbog.dk

The Rights of Armenian Minorities in Lebanon and Turkey under National and International Law - Kyfork Aghobjian - Bog - Peter Lang AG - Plusbog.dk

The book examines the extent to which the rights of Armenian minorities to exist, to enjoy their own culture, to profess and practice their own religion, and to use their own language in the community with other members of their group as well as their right to equality, non-discrimination and participation are respected, protected and fulfilled as it is required under international human rights law. Armenians in Lebanon and Turkey constitute a minority on four separate levels: ethnic, national, linguistic and religious. By examining the ways national and international human rights laws are enforced and protected, or violated and ignored, the thesis highlights the problems facing Armenians in Lebanon and Turkey since recent history until nowadays, and provides benefits which would be of great value to human and minority rights discourses.

DKK 618.00
1

The Succession of Imperial Power under the Julio-Claudian Dynasty (30 BC – AD 68) - Paweå‚ Sawinski - Bog - Peter Lang AG - Plusbog.dk

The Succession of Imperial Power under the Julio-Claudian Dynasty (30 BC – AD 68) - Paweå‚ Sawinski - Bog - Peter Lang AG - Plusbog.dk

This book focuses on the problem of succession of the imperial power under the Julio-Claudian dynasty. In the first part of the work, the author analyses the succession policy of the princeps from the first imperial dynasty. On the basis of numerous literary texts, numismatic and epigraphic sources, he tries to establish which roles separate members of the imperial family played in the dynastic plans of Augustus and his successors. The second part of the book concentrates on the mechanisms of taking over the imperial power during the reign of the Julio-Claudian dynasty. Among other things, the author tries to find out which factors played a decisive role in electing next princeps from the dynasty and, what is more, what the model of appointing a new emperor looked like.

DKK 449.00
1

Non-Performance and Remedies under International Contract Law Principles and Indian Contract Law - Lars Meyer - Bog - Peter Lang AG - Plusbog.dk

Non-Performance and Remedies under International Contract Law Principles and Indian Contract Law - Lars Meyer - Bog - Peter Lang AG - Plusbog.dk

The survey compares the rules on contractual non-performance and remedies under the UNIDROIT Principles of International Commercial Contracts, the Principles of European Contract Law, and Indian statutory contract law (including the Indian Contract Act, 1872). Given that most Indian statutes were derived from English law and may therefore be viewed as «codified common law», this comparison may contribute to the question of whether, especially in view of contract law harmonisation in the EU, the civil-law and common-law traditions could be merged in a common code. Moreover, it may help identify legal differences that are relevant to doing business between India and Europe. The general conclusion of the survey is that the Principles and Indian statutory contract law share a close proximity especially because many of their provisions on non-performance and remedies appear to be derived from the same concepts and also provide for very similar consequences.

DKK 635.00
1

Shareholder Activism - Marion D. Hartmann - Bog - Peter Lang AG - Plusbog.dk

Shareholder Activism - Marion D. Hartmann - Bog - Peter Lang AG - Plusbog.dk

This book analyses and compares the benefits and drawbacks of shareholder activism in corporations under US American and German law, applying means of new institutional economics. The analysis concentrates on three fields of action of active shareholders in targeted corporations: nominations and elections, transaction decisions and financial decisions. The author evaluates and compares the effectiveness of the means which active shareholders use and of the limitations they face. She concludes that shareholder activism has benefits and drawbacks. Both require legal actions under the two jurisdictions, such as stronger nomination and election rights under US American law and more effective disclosure obligations under German law.

DKK 721.00
1

Harnessing Tangible and Intangible Assets in the context of European Integration and Globalization: Challenges ahead - - Bog - Peter Lang AG -

Harnessing Tangible and Intangible Assets in the context of European Integration and Globalization: Challenges ahead - - Bog - Peter Lang AG -

The volumes are dedicated to the 30th anniversary of "Costin C. Kiritescu" National Institute for Economic Research and its research network of the return under the aegis of the Romanian Academy. The NIER’s network of incorporated research institutes and centers under its scientific coordination include the Institute of National Economy, the Institute of Economic Forecasting, the Institute of Agricultural Economics, the Research Institute for Quality of Life, the Institute of World Economy, the Centre of Industry and Services Economics, the Centre for Financial and Monetary Research, the Centre for Studies and Research on Agricultural and Forest Biodiversity and the Centre for Economic Information and Documentation. Also, under NIER’s umbrella six unincorporated research entities are set up: the Centre for Complex Research, the Romanian Centre for Comparative Economics and Consensus, the Centre for Macroeconomic Modelling, the Centre for Demographic Research, the Centre for Renewable Energy and Energy Efficiency and the Centre for Mountain Economics.

DKK 910.00
1

Global Risks - - Bog - Peter Lang AG - Plusbog.dk

Global Risks - - Bog - Peter Lang AG - Plusbog.dk

Over the last decades and especially in the new millennium, global society is increasingly facing new risks and challenges on a global scale, demanding global solutions. With their articles on global risks, the authors have contributed to a topic that suffers from severe under-specification. Their contributions can be summoned up under three headings: Identification and Assessment, Normative Reflections and Alternative Modes of Governance. Each of the assembled articles shows, from very different academic perspectives, how international actors – states as well as regional and international organisations – deal with global risks that in today’s globalised world affect not only one state or region, but the international community as a whole.

DKK 570.00
1

Under Latin American Eyes Witold Gombrowicz in Argentinian Literature - Ewa Kobylecka Piwonska - Bog - Peter Lang AG - Plusbog.dk

Under Latin American Eyes Witold Gombrowicz in Argentinian Literature - Ewa Kobylecka Piwonska - Bog - Peter Lang AG - Plusbog.dk

This book explores the influence and reception of Witold Gombrowicz’s works in Argentina, where he spent over two decades and wrote much of his oeuvre. It examines the "Gombrowicz effect" in Argentinian literature, investigating who read his works, how his themes were integrated or ignored, and his impact on Argentinian culture and literature. Using comparative literature methods, the author analyses the case of Gombrowicz’s literary appropriation. The study starts with key Spanish translations of Gombrowicz’s texts and then assesses a series of Argentinian critical essays on his works. It focuses significantly on Argentinian writers, such as Ricardo Piglia, César Aira, and Osvaldo Lamborghini, who were influenced by Gombrowicz and engaged critically with his literature and his legendary life in Argentina.

DKK 430.00
1

Marcin Mielczewski and Music under the Patronage of the Polish Vasas - Barbara Przybyszewska Jarminska - Bog - Peter Lang AG - Plusbog.dk

Marcin Mielczewski and Music under the Patronage of the Polish Vasas - Barbara Przybyszewska Jarminska - Bog - Peter Lang AG - Plusbog.dk

The first monograph of the life and œuvre of Marcin Mielczewski (d. 1651) presents the best known Polish composer of seventeenth-century Europe. During the 1990s, while exploring a newly accessible collection of music manuscripts from Silesia (the Sammlung Bohn ) held in the Berlin Staatsbibliothek, the author found 37 compositions signed M.M., which she ascribed to Mielczewski. This discovery, representing more than half the composer’s known legacy, fuelled a considerable rise in interest in Mielczewski’s output among musicologists and musicians. In this book, the current state of knowledge about Marcin Mielczewski’s life and work is presented within the context of the musical patronage of King Ladislaus IV Vasa of Poland and his brother, Bishop Charles Ferdinand.

DKK 848.00
1

Dryports - Local Solutions for Global Transport Challenges - Jochen Tholen - Bog - Peter Lang AG - Plusbog.dk

Dryports - Local Solutions for Global Transport Challenges - Jochen Tholen - Bog - Peter Lang AG - Plusbog.dk

Global trade will increase over the coming years asking for solutions to cope with growing amounts of transported goods. Dryports can optimise the distribution of goods by accelerating transport flows, optimising logistics chains and improving the coordination of traffic infrastructures. The study presented in this book describes how and under what conditions dryports work efficiently as a complementary partner for seaports and as an option for future-oriented and sustainable logistics. The authors identify similarities and differences across four cases at: Bremen/Bremerhaven-Germany, Felixstowe-UK, Gothenburg/Falköping-Sweden, and Zeebrugge-Belgium and suggest under which conditions dryports have a good chance to succeed. The main conclusion is that spatial relief and environmental concerns in implementing and running a dryport do matter but, at the end of the day, competition and governance decide.

DKK 279.00
1

Regulation of Cloud Services under US and EU Antitrust, Competition and Privacy Laws - Sara Gabriella Hoffman - Bog - Peter Lang AG - Plusbog.dk

Regulation of Cloud Services under US and EU Antitrust, Competition and Privacy Laws - Sara Gabriella Hoffman - Bog - Peter Lang AG - Plusbog.dk

This book examines how cloud-based services challenge the current application of antitrust and privacy laws in the EU and the US. The author looks at the elements of data centers, the way information is organized, and how antitrust, competition and privacy laws in the US and the EU regulate cloud-based services and their market practices. She discusses how platform interoperability can be a driver of incremental innovation and the consequences of not promoting radical innovation. She evaluates applications of predictive analysis based on big data as well as deriving privacy-invasive conduct. She looks at the way antitrust and privacy laws approach consumer protection and how lawmakers can reach more balanced outcomes by understanding the technical background of cloud-based services.

DKK 544.00
1

Norman Manea - Claudiu Turcus - Bog - Peter Lang AG - Plusbog.dk

Norman Manea - Claudiu Turcus - Bog - Peter Lang AG - Plusbog.dk

The book offers the very first critical biography on Norman Manea, a widely respected writer and multiple Nobel Prize Nominee. It follows two main objectives: an aesthetic interpretation of his literature and a contextualization of his ethical discourse. Manea''s aesthetics is seen also as an Eastern European ethics, significant for the writer’s status while living and working under the Communist censorship in a totalitarian state and in the global context of World literature.

DKK 561.00
1

Frida Peemueller’s Memoirs of German Samoa 1910-1920 - - Bog - Peter Lang AG - Plusbog.dk

Frida Peemueller’s Memoirs of German Samoa 1910-1920 - - Bog - Peter Lang AG - Plusbog.dk

This volume is an annotated edition of Frida Peemüller’s memoirs of her time in German Samoa from 1910 to 1920. In her memoirs Frida Peemüller gives us a unique insight into what was happening in Samoa under the last years of the German administration, under New Zealand occupation during World War I, and in Germany itself at the outbreak of war, as she had returned to Germany in 1914 and was one of the very few Germans whom the New Zealand authorities permitted to re-enter Samoa. Her memoirs also give us a remarkable perspective on life in Aden in the early twentieth century, as it was on the ship returning her to her job with the American Consul in Aden that she met her future husband, the Samoan plantation owner Barnim Peemüller. The years they spent together on his Ululoloa plantation were to be, as she writes, the best years of their lives, as in 1920 they were repatriated by the New Zealand authorities back to a Germany that bore little resemblance to the country they remembered.

DKK 397.00
1

Capitalist Imperialism in Contemporary Theoretical Frameworks - Filip Ilkowski - Bog - Peter Lang AG - Plusbog.dk

Capitalist Imperialism in Contemporary Theoretical Frameworks - Filip Ilkowski - Bog - Peter Lang AG - Plusbog.dk

This book analyzes the controversy surrounding imperialism associated with capitalist development. The last dozen years passed under the shadow of two momentous events: the wars in Iraq and Afghanistan conducted in the framework of the broader «war on terror», and the economic crisis. They occurred against the backdrop of global economic integration, but also against the contradictions in its development. Those events and processes are explained in the theory of contemporary capitalist imperialism that the author attempts to reconstruct.

DKK 476.00
1

Cultures of Participation - - Bog - Peter Lang AG - Plusbog.dk

Cultures of Participation - - Bog - Peter Lang AG - Plusbog.dk

To speak of participation today raises a series of questions on how the presence and use of new media affect modes of social participation. From a variety of theoretical, empirical and methodological perspectives, the contributions in this volume explore participation in different social realms – from everyday life, interpersonal relationships, work and leisure activities to collective and political action. This collection demonstrates that participation is a localised notion, assuming a multitude of shapes under a variety of technological, political, socio-economic, linguistic and cultural conditions.

DKK 397.00
1

Cultural Diplomacy and Cultural Imperialism - - Bog - Peter Lang AG - Plusbog.dk

Cultural Diplomacy and Cultural Imperialism - - Bog - Peter Lang AG - Plusbog.dk

This book aims to contribute to the debate on European cultural policy and cultural diplomacy as well as to fill in the gap that exists in this under-researched field. Europe is still struggling in formulating its common cultural policy that will present Europe as a united and diverse entity to the world while the EU Member States invest efforts in promoting themselves only. This volume examines individual practices in 10 selected cases while the introduction study outlines main features of the EU cultural diplomacy.

DKK 439.00
1

Linguistic Construction of Ethnic Borders - - Bog - Peter Lang AG - Plusbog.dk

Linguistic Construction of Ethnic Borders - - Bog - Peter Lang AG - Plusbog.dk

This volume focuses on the linguistic constructs involved in ethnic borders. Ethnic borders have proven themselves to be surprisingly long-lived: in nearly all European countries and beyond, border demarcation, exclusion of foreigners, and minority conflicts are some of the most persistent challenges for nations and societies. Which linguistic factors play a role in the formation of these borders, especially those drawn along ethnic lines? Which linguistic constructs contribute to the negotiation, establishment and maintenance of ethnic groups and identities? Under which conditions can processes of linguistic convergence, hybrids, or transcultural identities be observed?

DKK 508.00
1

Participation & Identity - - Bog - Peter Lang AG - Plusbog.dk

Participation & Identity - - Bog - Peter Lang AG - Plusbog.dk

This volume focuses on the connection between participation constellations and identity construction as a specific, yet under-researched problem of text and media linguistics. It assembles empirical analyses of a wide range of corpora, ranging from naturally occurring talk-in-interaction over TV series and social media discourse to the linguistic landscapes of Namibia. In addition to insights into dynamic participation and identity constellations in the respective corpora, the articles develop new theoretical concepts and categories. This volume is of interest to advanced students and scholars in linguistics, media studies and sociology alike.

DKK 430.00
1

Higher Education Modelling - Michaela Glass - Bog - Peter Lang AG - Plusbog.dk

Higher Education Modelling - Michaela Glass - Bog - Peter Lang AG - Plusbog.dk

This book deals with the feasibility analysis of market-oriented Higher Education Institutions based on the data of international field survey. The topics under examinations require the use of qualitative methods: guideline-oriented open expert interviews in different countries for data collection, content analysis of the survey data, and proposal of a Balanced Scorecard application in the Higher Education Institution management. Based on the elements of New Public Management methodology the author elaborates a detailed development plan usable as a model to restructure a Higher Education Institution to cope with the challenges of the Future.

DKK 486.00
1

Transhumanism and Posthumanism in the Perspective of Biotechnologies - - Bog - Peter Lang AG - Plusbog.dk

Transhumanism and Posthumanism in the Perspective of Biotechnologies - - Bog - Peter Lang AG - Plusbog.dk

The dynamic development of biotechnologies and the deepening knowledge of natural and information sciences expand the possibilities of human modification. In this book, the ideas of transhumanism and posthumanism are analyzed from several philosophical perspectives, examining their overlap with artistic expression. The possible ontological, ethical, and social implications associated with the fulfillment of transhumanist and posthumanist visions are explored, as well as the validity of traditional philosophical concepts under these new conditions. Additionally, the influence of transhumanist and posthumanist ideas on literary, visual, cinematic, and digital art is analyzed, and interpretative possibilities are explored.

DKK 389.00
1

Modeling Fiscal Policy in the European Union - Robert Kruszewski - Bog - Peter Lang AG - Plusbog.dk

Modeling Fiscal Policy in the European Union - Robert Kruszewski - Bog - Peter Lang AG - Plusbog.dk

The book discusses optimal fiscal policy for an internationally integrating economy when public borrowing is constrained. Various innovations have been introduced: the agglomeration effect, the fiscal solvency concept, the harmonization of capital income tax base with formula apportionment and transaction tax on financial transactions. Tax structure consists of taxes on labor, capital and consumption, and bonds – the study looks at equilibrium tax rates under international tax competition pressure, and estimates them econometrically. It also offers policy recommendations as a contribution to the discussion about the desired scope of fiscal integration in the European Union.

DKK 338.00
1