Die Sicherung von Forderungen und ihre Beitreibung ist bereits im Inland von groBer Wichtigkeit fiir die Wirtschaft. Wer gute Ware liefert, wer gute Dienstleistungen erbringt, hat auch Anspruch auf gutes Geld. Leider zeigt aber die Erfahrung, daB nicht aIle Schuldner ihre Zahlungsverpflichtungen rechtzeitig und ordnungsgemaB erfiiIlen. Die sinkende Zahlungsmoral zeigt sieh in verstarktem MaBe in Zeiten schwacher Konjunktur: Zahlungsfahigkeit aber auch Zah- lungswilligkeit lassen nach, und mancher Glaubiger sorgt sich - nieht zu Unrecht - urn die rechtliche und wirtschaftliche Durchsetzung seiner AuBenstande. Erst in dieser Zeit merkt er - oft schmerzlich -, daB er es an der Debitoreniiberwachung hat fehlen lassen, daB ihm sogar jedes Debitorenmanagement fehlt. Dieses Debitorenmanagement bieten die Mitgliedsinstitute des Deutschen Factoring- Verb andes ihren Kunden als Dienstleistung; hierzu zahlt nieht nur die Debitorenbuch- hal tung, sondem auch die Uberwachung der eingeraumten Zahlungsziele, das auBerge- riehtliche und geriehtliehe Mahnverfahren, die Fiihrung von Debitorenprozessen und die Durchfiihrung von ZwangsvoIlstreckungsmaBnahmen. Sind diese bereits im Inlandsbereieh von erheblicher Bedeutung, so folgt aus der okonomischen Entwicklung des Europaischen Binnenmarktes die Einbeziehung von Debitoren im Ausland. Mogen Lander, die zur Europaischen Gemeinschaft zahlen, auch wirtschaftlich zusammenwachsen, mag der Handel zwischen ihnen bliihen und gedeihen, so mussen doch die Abnehmer deutscher Lieferer in ein geordnetes Debitorenmanage- ment einbezogen werden. Da trotz der Europaischen Einigung die Rechtsunterschiede zwischen den einzelnen Landem bleiben werden, muB der deutsche Exporteur auf Sieherung und Beitreibung seiner Forderungen gegen auslandische Abnehmer immer groBeres Gewicht legen.

John Dyson is one of the leading lawyers of his generation. After a successful career at the Bar, he rose to become a Justice of the Supreme Court and Master of the Rolls. In this compelling memoir, he describes his life and career with disarming candour and gives real insights into the challenges of judging. He also gives a fascinating account of his immigrant background, the impact of the Holocaust on his family and his journey from the Jewish community in Leeds in the 1950s to the top of his profession. Although he may be perceived as being a member of the Establishment, this arresting story shows how he continues to be influenced by his Jewish and European roots. Also available from Hart 'Justice: Continuity and Change' (2018).

Locates the inefficiencies of the traditional public enterprise model within its management and contextual factors. The former include overprotection from consumer liability, statutory power to commit wrongs with impunity, and legal limitations on their liability for negligence.

Great Fractured Moments in Courtroom History
Illustrated by Lee Lorenz

In America's courtooms, the verdict is laughter.

Sit back and enjoy a collection of verbatim exchanges from the halls of justice, where defendants and plaintiffs, lawyers and witnesses, juries and judges, collide to produce memorably insane comedy.

The Court: "The charge here is theft of frozen chickens. Are you the defendant, sir?"

Defendant: "No, sir, I'm the guy who stole the chickens."

On November 9, 2016, many Americans feared that their democracy was on the verge of collapse. But is it? In an erudite and brilliant evaluation of the current state of the US government, noted constitutional scholar Burt Neuborne administers a stress test to democracy and concludes that its unprecedented sets of constitutional protections, all endorsed by both major parties, stand between America and an authoritarian federal regime fronted by Donald Trump.

A young schoolboy hears his mother talking to his teacher. What has he done wrong? But his mother says nothing and he has to wait a long time to find out. This story really happened. Ubuntu Tyulu wrote it when he was a learner at Michael Oak Waldorf School in Cape Town, South Africa.

This collection contains twenty-one thought-provoking essays on the controversies surrounding the moral and legal distinctions between euthanasia and "letting die." Since public awareness of this issue has increased this second edition includes nine entirely new essays which bring the treatment of the subject up-to-date. The urgency of this issue can be gauged in recent developments such as the legalization of physician-assisted suicide in the Netherlands, "how-to" manuals topping the bestseller charts in the United States, and the many headlines devoted to Dr. Jack Kevorkian, who has assisted dozens of patients to die. The essays address the range of questions involved in this issue pertaining especially to the fields of medical ethics, public policymaking, and social philosophy. The discussions consider the decisions facing medical and public policymakers, how those decisions will affect the elderly and terminally ill, and the medical and legal ramifications for patients in a permanently vegetative state, as well as issues of parent/infant rights. The book is divided into two sections. The first, "Euthanasia and the Termination of Life-Prolonging Treatment" includes an examination of the 1976 Karen Quinlan Supreme Court decision and selections from the 1990 Supreme Court decision in the case of Nancy Cruzan. Featured are articles by law professor George Fletcher and philosophers Michael Tooley, James Rachels, and Bonnie Steinbock, with new articles by Rachels, and Thomas Sullivan. The second section, "Philosophical Considerations," probes more deeply into the theoretical issues raised by the killing/letting die controversy, illustrating exceptionally well the dispute between two rival theories of ethics, consequentialism and deontology. It also includes a corpus of the standard thought on the debate by Jonathan Bennet, Daniel Dinello, Jeffrie Murphy, John Harris, Philipa Foot, Richard Trammell, and N. Ann Davis, and adds articles new to this edition by Bennett, Foot, Warren Quinn, Jeff McMahan, and Judith Lichtenberg.

The Likelihood plays a key role in both introducing general notions of statistical theory, and in developing specific methods. This book introduces likelihood-based statistical theory and related methods from a classical viewpoint, and demonstrates how the main body of currently used statistical techniques can be generated from a few key concepts, in particular the likelihood.

Focusing on those methods, which have both a solid theoretical background and practical relevance, the author gives formal justification of the methods used and provides numerical examples with real data.

Audit is now an essential aspect of health care provision. Increasingly, computers are becoming an integral part of the clinical audit function and this book provides an introduction to the principles of this application. It assumes to prior knowledge of either computing or audit, and avoids technical jargon. The book's focus on principles should give it international relevance.;Part one explains basic computing principles, hardware, operating systems and software packages including databases, spreadsheets, word processing, focusing on the types of data they should be used with. Part two deals with the application of computers to audit, leading to an overview of how to design and manage a computerized audi project. Small, intermediate and large systems are considered.;This book has been written for medical, nursing, para-medical and health service managerial staff who are involved in some form of audit.

Offers complete, accessible information on every topic of concern to law students ranging from the LSAT, the Bar Exam, Law Review, computerized research and videotape study aids to obtaining that important clerkship or job. Includes recent data on demographics of law school applicants, current salaries for a variety of legal careers, nontraditional courses, legal clinics, detailed discussions regarding the latest law trends such as deregulation and insider trading. Will appeal to law students at all stages of their education.

This study provides a detailed description of the juridicial system of money transfer using the banking system within the Peoplea (TM)s Republic of China. A definitive analysis of the legal frame work of Chinese money transfer is given as well as a concise and succint overview of the development of banking in China and of payment transactions.

This book is for the student in the introductory course on deviant be havior and in related courses. A wide range of ideas and facts is set forth in a way that should be comprehensible to the student without prior knowledge of this area of study. In Chapter 1, "The Nature of Deviance," various ways of defining deviance are explored and one is settled upon: Deviance is behavior that is unusual, not typical, in a society or group. Chapter 2 is devoted to a preliminary consideration of several main currents of social thought that seek to explain why deviance comes about and is perpetrated. These explanations fall into four broad theo retical categories. First, there are those theories that view the major sources of deviance as having to do with the extent to which individ uals are bound into or dissociated from the group; these are termed social integration theories. Second, there are the cultural support the ories, which specify that there are subcultures of deviance, that is, bod ies of customs and values that advocate a given form of deviance and are socially transmitted from one person to another through the learn ing process. Third, there are social disorganization and conflict theo ries, which focus on the ways in which a lack of group organization and the presence of broad social and cultural conflicts bring about de viance."

Henry Manne was one of the early proponents of the study of law and economics. He founded the Center for Law and Economics, now at George Mason University, and has directed scores of law and economics seminars attended by economists, judges, lawyers, educators and policy-makers. Mannes book "Wall Street in Transition" redefined the commonly held theory of the corporate firm and brought unprecedented criticism from the Securities and Exchange Commission, which later came to embrace some of his views. His book, "Insider Trading and the Stock Market" jolted the conventional wisdom of its day. His articles in "Barron's" and the "Wall Street Journal" sparked debate of government policy, and his remaining canon traces a true portrait in the quest for classical liberty. The approximate running time: 87 minutes.

Wounded soldiers, injured workers, handicapped adults, and physically impaired children have all been affected by legislation that reduces their opportunities to live a functional life. In Disability as a Social Construct, Claire Liachowitz contends that disability is not merely a result of a handicap but can be imposed by society through devaluation and segregation of people who deviate from physical norms. She analyzes pertinent American legislation, primarily from 1770 to 1920, to provide a new perspective on the mechanisms that translate physical defects into social and civil inferiority.

Der Band 2 der Schriftenreihe "Frankfurter betriebswirtschaftliches Forum" enthalt weitere Vortrage zum neuen Bilanzrecht, die an der Universitat Frankfurt a. M. gehal- ten wurden. Gegenstand der Vortrage ist das Verhaltnis von Handels-und Steuerbi- lanz; insofern wird die Thematik des Band 1 "Einzelabschlul3 und Konzernabschlul3" fortgefiihrt und abgerundet. Das Interesse an den Veranstaltungen war wiederum sehr breit, was Wunder, sprachen doch Heinrich Beisse, Herbert Biener, Hermann Clemm, Manfred Grah, Rudolf J. Niehus, Hans Reintges, Arndt Raupach, Viktor Sarrazin, Manfred Sarx, Adalbert Uelner, Lothar Woerner. Finanzielle Zuwendungen der Wilhelm-Merton-Stiftung haben die Fortfiihrung der Veranstaltungsreihe ermoglicht. Hierfiir danken wir ebenso wie fi.ir die prafessionelle Arbeit des Betriebswirtschaftlichen Verlages Dr. Th. Gabler GmbH. WINFRIED MELLWIG ADOLF MOXTER DIETER ORDELHEIDE 5 Inhaltsverzeichnis Die Generalnorm des neuen Bilanzrechts und ihre steuerrechtliche Bedeutung Von Prof. Dr. h. c. Heinrich Beisse Vorsitzender Richter am Bundesfinanzhof I. Einleitung ......................... . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . II. GoB-Generalnorm und "true and fair view" . . . . . . . . . . . . . . . . . 15 . . . . . . 1. Konzeption des Gesetzgebers. . . . . . . . . . . . . . . . . . . . . . . . . 15 . . . . . . . . . 2. "True and fair view" - eine bilanzrechtliche Generalklausel? . . . . . . 17 3. Folgen einer solchen bilanzrechtlichen Generalklausel . . . . . . . . . . 18 . . III. Die Generalnorm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 . . . . . . . . . . . . . 1. Pramissen.................................................. 19 2. Auslegung des 264 Abs. 2 HGB ............................. 21 3. Reduktion des "true and fair view" . . . . . . . . . . . . . . . . . . . . . 22 . . . . . . . IV. Richtlinienkonformitat ......................................... 23 1. Fortwirkende Bedeutung der EG-Bilanzrichtlinie. . . . . . . . . . . . . . 23 . . . 2. Die Generalklausel der Richtlinie . . . . . . . . . . . . . . . . . . . . . . 25 . . . . . . . . 3. Korrekte Umsetzung der Richtlinie ............................ 26 V. Steuerrechtliche Bedeutung der Generalnorm . . . . . . . . . . . . . . . . . 27 . . . . . 1. Kontinuitat, Einheitlichkeit und Rechtssicherheit ................ 27 2. Weichenstellung: MaBgeblichkeitsgrundsatz . . . . . . . . . . . . . . . . 28 . . . . . 3. Steuerneutralitat des Bilanzrichtlinien-Gesetzes . . . . . . . . . . . . . . 29 . . . .

Explore M&A, in simple terms Mergers & Acquisitions For Dummies provides useful techniques and real-world advice for anyone involved with – or thinking of becoming involved with – transactional work. Whether you are a transactions pro, a service provider tangentially involved in transactions, or a student thinking of becoming an investment banker, this book will provide the insights and knowledge that will help you become successful. Business owners and executives will also find this book helpful, not only when they want to buy or sell a company, but if they want to learn more about what improves a company’s value. The evaluation process used by M&A professionals to transact a business sale is often quite different from the processes used by owners and executives to manage those businesses. In plain English terms that anyone can understand, this book details the step-by-step M&A process, describes different types of transactions, demonstrates various ways to structure a deal, defines methods to identify and contact targets, provides insights on how to finance transactions, reveals what helps and hurts a company’s valuation, offers negotiating tips, explains how to perform due diligence, analyzes the purchase agreement, and discloses methods to help ensure the combined companies are successfully integrated. If you’re getting involved with a merger or an acquisition, this book will help you gain a thorough understanding of what the heck is going on. Updates to this second edition include quality of earnings reports, representation and warranty insurance, how to hire investment bankers, changes to the offering documents, the rise of family offices, and the ubiquity of adjusted EBITDA (earnings before interest, tax, depreciation, and amortization) as a basis for valuation. Understand the merger and acquisition process in a simple, easy-to-understand manner Learn the nomenclature and terminology needed to talk and act like a player Determine how to hire the people who will help you conduct M&A deals Discover tips on how to successfully negotiate transactions Mergers & Acquisitions For Dummies is a great choice for business owners and executives, students, service providers, and anyone interested in M&A transactions.

In the last few years there has been a great revival of interest in culture-bound psychiatric syndromes. A spate of new papers has been published on well known and less familiar syndromes, and there have been a number of attempts to put some order into the field of inquiry. In a review of the literature on culture-bound syndromes up to 1969 Yap made certain suggestions for organizing thinking about them which for the most part have not received general acceptance (see Carr, this volume, p. 199). Through the seventies new descriptive and conceptual work was scarce, but in the last few years books and papers discussing the field were authored or edited by Tseng and McDermott (1981), AI-Issa (1982), Friedman and Faguet (1982) and Murphy (1982). In 1983 Favazza summarized his understanding of the state of current thinking for the fourth edition of the Comprehensive Textbook of Psychiatry, and a symposium on culture-bound syndromes was organized by Kenny for the Eighth International Congress of Anthropology and Ethnology. The strong est impression to emerge from all this recent work is that there is no substantive consensus, and that the very concept, "culture-bound syndrome" could well use some serious reconsideration. As the role of culture-specific beliefs and prac tices in all affliction has come to be increasingly recognized it has become less and less clear what sets the culture-bound syndromes apart."

Are all of the commonly accepted aims of the use of law justifiable? Which kinds of behavior are justifiably prohibited, which kinds justifiably required? What uses of law are not defensible? How can the legitimacy or the ille gitimacy of various uses of law be explained or accounted for? These are questions the answering of which involves one in many issues of moral principle, for the answers require that one adopt positions - even if only implicitly - on further questions of what kinds of actions or policies are morally or ethically acceptable. The present work, aimed at questions of these kinds, is thus a study in the ethical evaluation of major uses of legal coercion. It is an attempt to provide a framework within which many questions about the proper uses of law may be fruitfully discussed. The framework, if successful, can be used by anyone asking questions about the defensibility of particular or general uses of law, whether from the perspective of someone considering whether to bring about some new legal provision, from the perspective of someone concerned to evaluate an eXisting provision, or from that of someone concerned more abstractly with questions about the appropriate substance of an ideal legal system. In addressing these and associated issues, I shall be exploring the extent to which an ethics based on respect for persons and their autonomy can handle satisfactorily the problems arising here."

An ethnography of terrorism trials in Delhi, India, this book explores what modes of life are made possible in the everyday experience of the courtroom. Mayur Suresh shows how legal procedures and technicalities become the modes through which courtrooms are made habitable. Where India’s terror trials have come to be understood by way of the expansion of the security state and displays of Hindu nationalism, Suresh elaborates how they are experienced by defendants in a quite different way, through a minute engagement with legal technicalities. Amidst the grinding terror trials—which are replete with stories of torture, illegal detention and fabricated charges—defendants school themselves in legal procedures, became adept petition writers, build friendships with police officials, cultivate cautious faith in the courts and express a deep sense of betrayal when this trust is belied. Though seemingly mundane, legal technicalities are fraught and highly contested, and acquire urgent ethical qualities in the life of a trial: the file becomes a space in which the world can be made or unmade, the petition a way of imagining a future, and investigative and courtroom procedures enable the unexpected formation of close relationships between police and terror-accused. In attending to the ways in which legal technicalities are made to work in everyday interactions among lawyers, judges, accused terrorists, and police, Suresh shows how human expressiveness, creativity and vulnerability emerge through the law.

Changing Borders in Europe focuses on the territorial dimension of the European Union. It examines the transformation of state sovereignty within the EU, the emergence of varied self-determination claims, and the existence of a tailor-made architecture of functional borders, established by multiple agreements. This book helps to understand how self-determination pressures within the EU are creating growing concerns about member states' identity, redefining multi-level government in the European space. It addresses several questions regarding two transformative processes - blurring of EU borders and state sovereignty shifts - and their interrelations from different disciplinary perspectives such as political science, law, political economy and sociology. In addition, it explores how the variable geographies of European borders may affect the issue of national self-determination in Europe, opening spaces for potential accommodations that could be compatible with existing states and legal frameworks. This book will be of key interest for scholars, students and practitioners of EU politics, public administration, political theory, federalism and more broadly of European studies, international law, ethnic studies, political economy and the wider social sciences.