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Books > Law > General

The Supreme 15 - Cases and Study Materials for AP Government and Politics Exam (Hardcover): Gretchen Oltman, Johnna L. Graff,... The Supreme 15 - Cases and Study Materials for AP Government and Politics Exam (Hardcover)
Gretchen Oltman, Johnna L. Graff, Cynthia Wood Maddux
R1,774 Discovery Miles 17 740 Ships in 12 - 17 working days

This book is centered on the fifteen landmark cases as identified and required for students taking the College Board Advanced Placement® Government and Politics Exam. Reading U.S. Supreme Court cases can be a difficult task, especially in the limited time frame allotted to prepare for the exam. In keeping with the College Board’s admonition that students be able to read and understand the high-level language of primary sources, this book engages readers with the original language of the cases in a condensed form with the most integral pieces intact in order to prepare students for the complex thinking and analysis required for the course and the exam. More than simple summaries, these cases maintain the original language and include thought-provoking, challenging, questions to train readers to read like lawyers, not only for the exam, but for the rest of their lives as consumers of new and emerging case law.

The Supreme 15 - Cases and Study Materials for AP Government and Politics Exam (Paperback): Gretchen Oltman, Johnna L. Graff,... The Supreme 15 - Cases and Study Materials for AP Government and Politics Exam (Paperback)
Gretchen Oltman, Johnna L. Graff, Cynthia Wood Maddux
R959 Discovery Miles 9 590 Ships in 12 - 17 working days

This book is centered on the fifteen landmark cases as identified and required for students taking the College Board Advanced Placement® Government and Politics Exam. Reading U.S. Supreme Court cases can be a difficult task, especially in the limited time frame allotted to prepare for the exam. In keeping with the College Board’s admonition that students be able to read and understand the high-level language of primary sources, this book engages readers with the original language of the cases in a condensed form with the most integral pieces intact in order to prepare students for the complex thinking and analysis required for the course and the exam. More than simple summaries, these cases maintain the original language and include thought-provoking, challenging, questions to train readers to read like lawyers, not only for the exam, but for the rest of their lives as consumers of new and emerging case law.

Mass Hate - The Global Rise of Genocide and Terror (Paperback, Softcover Reprint Of The Original 1st Ed. 1996): Neil Jeffrey... Mass Hate - The Global Rise of Genocide and Terror (Paperback, Softcover Reprint Of The Original 1st Ed. 1996)
Neil Jeffrey Kressel
R1,468 Discovery Miles 14 680 Ships in 10 - 15 working days

Rarely does a book emerge that is a wake-up call to the world. "Mass Hate" is such a masterpiece. It explores why the brutality of humankind has erupted and flowed more expansively in the twentieth century than ever before. More importantly, this monumental work offers specific recommendations on how to stem this bloody global tide of slaughter, terror, and genocide--so that the twenty-first century does not bring more of the same, or worse.Neil Kressel--a respected authority on the psychology of international affairs, genocide, and terrorism--meticulously investigates why in the past eight decades mass hatred has reached genocidal proportions throughout the world. Genocide has occurred so often and blood has gushed so freely that one might consider the urge to kill one's neighbor an inborn characteristic of our species. Furthermore, the power to wreak bloody havoc on innocent civilians has become not only the sport of "soldiers," but of terrorists as well. In light of this, Kressel examines the motives for terrorist acts, specifically those of ultraextremist Muslims. "Given the possibility of nuclear devices falling into the hands of terrorists in the next century, we must now come to grips with the epidemic spread of hatred and violence." Our only hope lies in understanding the human impulse to hate and the forces that transform that impulse into brutish action. In his quest for a thorough understanding of what ignites mass slaughter, Kressel probes beyond the facile, stock answers that traditionally explain such horrors. He plumbs the depths of history, psychology, and political science to derive his own theories of what propels an average citizen to raise the machete to groups of innocent women and children and slash them to death, or to pull the lever to release pernicious gases upon defenseless people, and to do it again and again.The time has come for us all to join Dr. Kressel in investigating the mind of the hater and to learn to identify the circumstances that foment genocide and terrorism. By recognizing their antecedents, Dr. Kressel proposes ways to control, if not defeat, these twin forces of evil. The breathtaking sweep and depth of this trenchant work promises to make it a classic.In his investigation, he focuses on:

Winnie-the-Pooh's Abc (Hardcover): E.H. Shepard Winnie-the-Pooh's Abc (Hardcover)
E.H. Shepard
R294 R259 Discovery Miles 2 590 Save R35 (12%) Ships in 10 - 15 working days

Learning the alphabet is more fun when the setting is the Hundred Acre Wood. Familiar scenes from the Milne and Shepard classics introduce not only the concepts of letters and words, but also Pooh and his friends. This sturdy board book with an elegant, timeless look has been designed to attract the most discerning Pooh fans and to delight their favorite toddlers.

The Last Book in the Universe (Paperback): Rodman Philbrick The Last Book in the Universe (Paperback)
Rodman Philbrick
R230 R189 Discovery Miles 1 890 Save R41 (18%) Ships in 10 - 15 working days

This fast-paced action novel is set in a future where the world has been almost destroyed. Like the award-winning novel Freak the Mighty, this is Philbrick at his very best.
It's the story of an epileptic teenager nicknamed Spaz, who begins the heroic fight to bring human intelligence back to the planet. In a world where most people are plugged into brain-drain entertainment systems, Spaz is the rare human being who can see life as it really is. When he meets an old man called Ryter, he begins to learn about Earth and its past. With Ryter as his companion, Spaz sets off an unlikely quest to save his dying sister -- and in the process, perhaps the world.

Intellectual Property And The Law - The Comprehensive Guide to Protection of Intellectual Property (Paperback): Matthew Ward Intellectual Property And The Law - The Comprehensive Guide to Protection of Intellectual Property (Paperback)
Matthew Ward
R243 Discovery Miles 2 430 Ships in 12 - 17 working days
When Your Doctor Has Bad News - Simple Steps to Strength, Healing, and Hope (Paperback): Al B. Weir When Your Doctor Has Bad News - Simple Steps to Strength, Healing, and Hope (Paperback)
Al B. Weir; Foreword by Joni Eareckson Tada
R292 Discovery Miles 2 920 Ships in 12 - 17 working days

When the diagnosis is serious, what makes the difference between hope and despair? As a practicing oncologist, Dr. Al Weir works daily with patients who receive bad news. A medical doctor with a pastor s heart, Dr. Weir knows from experience that it s the patient s focus, not the diagnosis, that indicates whether one will slip into despair and hopelessness or have the courage to live each day fully. Resilience of spirit can powerfully influence recovery and healing, and within our crisis, the choices we make are important. When Your Doctor Has Bad News offers no easy answers, no quick outs. But it does equip you to weather the storm you are facing and emerge whole again. Practical tips provide questions for you to ask your doctor and choices you can make to achieve your best chances for healing. Real-life stories show how others have coped with life-threatening illness, walked with God, and won. You can deepen communion with God in the midst of medical crisis. When Your Doctor Has Bad News gives you proven principles that will enable you to choose a life worth living, no matter what news the doctor has given you. Dr. Weir . . . guides the reader---especially the one who has received bad news---past the soul-numbing shock of a dismal medical report. He reminds us of the soothing comfort available in the Word of God, of the heartwarming precepts upon which we can build a new life, and of the simple steps a family can take to promote hope and healing. ---Joni Eareckson Tada (from the introduction)"

Feeling Good - The Science of Well-Being (Hardcover, New): C.Robert Cloninger Feeling Good - The Science of Well-Being (Hardcover, New)
C.Robert Cloninger
R1,858 R1,540 Discovery Miles 15 400 Save R318 (17%) Ships in 12 - 17 working days

All human beings have spontaneous needs for happiness, self-understanding, and love. In Feeling Good: The Science of Well Being, psychiatrist Robert Cloninger describes a way to coherent living that satisfies these strong basic needs through growth in the uniquely human gift of self-awareness. The scientific findings that led Dr. Cloninger to expand his own views in a stepwise manner during 30 years of research and clinical experience are clearly presented so that readers can consider the validity of his viewpoint for themselves. The principles of well-being are based on a non-reductive scientific paradigm that integrates findings from all the biomedical and psychosocial sciences. Reliable methods are described for measuring human thought and social relationships at each step along the path of self-aware consciousness. Practical mental exercises for stimulating the growth of self-awareness are also provided. The methods are supported by data from brain imaging, genetics of personality, and longitudinal biopsychosocial studies.
Feeling Good: The Science of Well-Being will be of value to anyone involved in the sciences of the mind or the treatment of mental disorders. It will also interest theologians, philosophers, social scientists, and lay readers because it provides contemporary scientific concepts and language for addressing the perennial human questions about being, knowledge, and conduct.

A Capacity for Outrage - The Judicial Odyssey of J. Skelly Wright (Hardcover): A Capacity for Outrage - The Judicial Odyssey of J. Skelly Wright (Hardcover)
R2,704 Discovery Miles 27 040 Ships in 10 - 15 working days

Arthur Selwyn Miller's book, the first biography written about Judge J. Skelly Wright, deals with the important aspects of his career as a jurist and the impact of his decisions on the development of constitutional law. Each chapter deals with a specific area of public law: an explanation of the problem and an evaluation of Judge Wright's interpretation. Included are discussions of racial integration, freedom of speech, national security, crime control, and administrative law, as well as an analysis of judicial reasoning. Noting that Judge Wright's judicial career closely followed lines set forth by the Supreme Court under Chief Justice Earl Warren, Miller concludes with an evaluation of Judge Wright's entire career.

Rechtsfragen Im Exportgeschaft (Paperback, 1995 ed.): Klaus Bette, Ulrich Brink Rechtsfragen Im Exportgeschaft (Paperback, 1995 ed.)
Klaus Bette, Ulrich Brink
R1,786 Discovery Miles 17 860 Ships in 10 - 15 working days

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.

Statistical Inference Based on the likelihood - Based on the likelihood (Hardcover): Adelchi Azzalini Statistical Inference Based on the likelihood - Based on the likelihood (Hardcover)
Adelchi Azzalini; Series edited by Valerie Isham
R3,484 Discovery Miles 34 840 Ships in 12 - 17 working days

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.

Divorce in Texas - The Legal Process, Your Rights, and What to Expect (Paperback): Jim Mueller Divorce in Texas - The Legal Process, Your Rights, and What to Expect (Paperback)
Jim Mueller
R551 R465 Discovery Miles 4 650 Save R86 (16%) Ships in 10 - 15 working days

Providing accurate and objective information to help make the right decisions during a divorce in Texas, this guide provides answers to 360 queries such as How quickly can one get a divorce? Who decides who gets the cars, the pets, and the house? What actions might influence child custody? How are bills divided and paid during the divorce? How much will a divorce cost? and Will a spouse have to pay some or all attorney fees? Structured in a question-and-answer format, this divorce handbook provides clear responses to help build confidence and give the peace of mind needed to meet the challenges of a divorce proceeding.

Non-Market Controls and the Accountability of Public Enterprises in Tanzania (Paperback, 1st ed. 1994): Paschal Mihyo Non-Market Controls and the Accountability of Public Enterprises in Tanzania (Paperback, 1st ed. 1994)
Paschal Mihyo
R1,549 Discovery Miles 15 490 Ships in 10 - 15 working days

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.

China's Struggle for the Rule of Law (Paperback, 1st ed. 1994): Ronald C. Keith China's Struggle for the Rule of Law (Paperback, 1st ed. 1994)
Ronald C. Keith
R2,776 Discovery Miles 27 760 Ships in 10 - 15 working days

The 'rule of law' is more than the mere existence and application of law within the sphere of state activity. Contemporary Chinese debate on the 'rule of law' underlines the limiting of arbitrary government, the materialisation of 'human rights', legal protection of 'rights and interests' and the principle of equality in the impartial legal mediation of conflicts within society's 'structure of interests'. Based upon China interviews and a comprehensive survey of the domestic press and Chinese-language legal journal materials, this book places pre- and post-Tiananmen Square legal reform in political context. The evolving contents of specific laws across the departments of constitutional, administrative, criminal, civil and economic law are assessed in light of the politics and intellectual dynamic of China's legal circles in their struggle to create a 'rule of law'.

Justice Scalia - Rhetoric and the Rule of Law (Paperback, Abridged edition): Brian G Slocum, Francis J. Mootz Justice Scalia - Rhetoric and the Rule of Law (Paperback, Abridged edition)
Brian G Slocum, Francis J. Mootz
R1,022 Discovery Miles 10 220 Ships in 12 - 17 working days

Justice Antonin Scalia (1936-2016) was the single most important figure in the emergence of the "new originalist" interpretation of the US Constitution, which sought to anchor the court's interpretation of the Constitution to the ordinary meaning of the words at the time of drafting. For Scalia, the meaning of constitutional provisions and statutes was rigidly fixed by their original meanings with little concern for extratextual considerations. While some lauded his uncompromising principles, others argued that such a rigid view of the Constitution both denies and attempts to limit the discretion of judges in ways that damage and distort our system of law. In this edited collection, leading scholars from law, political science, philosophy, rhetoric, and linguistics look at the ways Scalia framed and stated his arguments. Focusing on rhetorical strategies rather than the logic or validity of Scalia's legal arguments, the contributors collectively reveal that Scalia enacted his rigidly conservative vision of the law through his rhetorical framing.

Chokehold - Policing Black Men (Hardcover): Paul Butler Chokehold - Policing Black Men (Hardcover)
Paul Butler
R734 R620 Discovery Miles 6 200 Save R114 (16%) Ships in 10 - 15 working days

With the eloquence of Ta-Nehisi Coates and the persuasive research of Michelle Alexander, a former federal prosecutor explains how the system really works, and how to disrupt it Cops, politicians, and ordinary people are afraid of black men. The result is the Chokehold: laws and practices that treat every African American man like a thug. In this explosive new book, an African American former federal prosecutor shows that the system is working exactly the way it s supposed to. Black men are always under watch, and police violence is widespread - all with the support of judges and politicians. In his no-holds-barred style, Butler, whose scholarship has been featured on 60 Minutes, uses new data to demonstrate that white men commit the majority of violent crime in the United States. For example, a white woman is ten times more likely to be raped by a white male acquaintance than be the victim of a violent crime perpetrated by a black man. Butler also frankly discusses the problem

The Complete Law School Companion - How to Excel at America's Most Demanding Postgraduate Curriculum (Paperback, 2nd... The Complete Law School Companion - How to Excel at America's Most Demanding Postgraduate Curriculum (Paperback, 2nd Revised edition)
Jeffery Deaver
R451 R380 Discovery Miles 3 800 Save R71 (16%) Ships in 10 - 15 working days

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.

Understanding And Controlling Inheritance Tax (Paperback): David Marsh Understanding And Controlling Inheritance Tax (Paperback)
David Marsh
R240 Discovery Miles 2 400 Ships in 12 - 17 working days
Changing Borders in Europe - Exploring the Dynamics of Integration, Differentiation and Self-Determination in the European... Changing Borders in Europe - Exploring the Dynamics of Integration, Differentiation and Self-Determination in the European Union (Hardcover)
Jacint Jordana, Michael Keating, Axel Marx, Jan Wouters
R4,175 Discovery Miles 41 750 Ships in 12 - 17 working days

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.

Das Rechtssystem des Bankuberweisungsverkehrs in der VR China (German, Hardcover, Reprint 2011): Hui Huang Das Rechtssystem des Bankuberweisungsverkehrs in der VR China (German, Hardcover, Reprint 2011)
Hui Huang
R3,302 Discovery Miles 33 020 Ships in 12 - 17 working days

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.

Conversation with Henry Manne DVD (Digital): Liberty Fund Conversation with Henry Manne DVD (Digital)
Liberty Fund
R535 R465 Discovery Miles 4 650 Save R70 (13%) Ships in 12 - 17 working days

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.

Liberal Suppression - Section 501(c)(3) and the Taxation of Speech (Hardcover): Philip Hamburger Liberal Suppression - Section 501(c)(3) and the Taxation of Speech (Hardcover)
Philip Hamburger
R1,360 Discovery Miles 13 600 Ships in 12 - 17 working days

In the course of exempting religious, educational, and charitable organizations from federal income tax, section 501(c)(3) of the Internal Revenue Code requires them to refrain from campaign speech and much speech to influence legislation. These speech restrictions have seemed merely technical adjustments, which prevent the political use of a tax subsidy. But the cultural and legal realities are more disturbing. Tracing the history of American liberalism, including theological liberalism and its expression in nativism, Hamburger shows the centrality of turbulent popular anxieties about the Catholic Church and other potentially orthodox institutions. He argues persuasively that such theopolitical fears about the political speech of churches and related organizations underlay the adoption, in 1934 and 1954, of section 501(c)(3)'s speech limits. He thereby shows that the speech restrictions have been part of a broad majority assault on minority rights and that they are grossly unconstitutional. Along the way, Hamburger explores the role of the Ku Klux Klan and other nativist organizations, the development of American theology, and the cultural foundations of liberal "democratic" political theory. He also traces important legal developments such as the specialization of speech rights and the use of law to homogenize beliefs. Ultimately, he examines a wide range of contemporary speech restrictions and the growing shallowness of public life in America. His account is an unflinching look at the complex history of American liberalism and at the implications for speech, the diversity of belief, and the nation's future.

Deviant Behavior - Patterns, Sources, and Control (Paperback, Softcover reprint of the original 1st ed. 1990): J.a. Humphrey, S... Deviant Behavior - Patterns, Sources, and Control (Paperback, Softcover reprint of the original 1st ed. 1990)
J.a. Humphrey, S Palmer
R1,572 Discovery Miles 15 720 Ships in 10 - 15 working days

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."

The American Revolution In The Law - Anglo-American Jurisprudence before John Marshall (Paperback, 1st ed. 1990): Shannon C.... The American Revolution In The Law - Anglo-American Jurisprudence before John Marshall (Paperback, 1st ed. 1990)
Shannon C. Stimson
R1,562 Discovery Miles 15 620 Ships in 10 - 15 working days

This study of the political and legal thought of the American Revolution and founding period explores the differences in the perceptions of judicial and jural power that characterized the conditions of law in late 18th century America, as compared to her British counterparts.

Handelsbilanz und Steuerbilanz (Paperback, 1989 ed.): Winfried Mellwig Handelsbilanz und Steuerbilanz (Paperback, 1989 ed.)
Winfried Mellwig
R1,810 Discovery Miles 18 100 Ships in 10 - 15 working days

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 . . . .

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