Die Verschmelzung als wirtschaftlich und rechtlich engste Form der Unternehmensverbindung stellt in einer dynamischen Wirtschaft ein nie an Aktualität einbüßendes Thema dar. Umfassend und fachübergreifend werden neben betriebswirtschaftlichen auch handels- und gesellschaftsrechtliche Aspekte sowie steuerliche Fragestellungen betrachtet. Dabei bildet die Darstellung des Verschmelzungsvorgangs in Handelsbilanzen von Überträgerin und Übernehmerin den Schwerpunkt der Analyse. Das Bewertungswahlrecht zwischen Buchwertverknüpfung und Anschaffungskostenansatz der Übernehmerin in § 24 UmwG wird ausführlich für verschiedene Gegenleistungen untersucht. Durch zahlreiche Beispiele, Tabellen und Abbildungen ist das Buch für Wissenschaft und Praxis gleichermaßen geeignet.

Recognizing that the quality of governance is a crucial factor in the overall development of a country, experts on government ethics and law enforcement examine the principles that need to be applied to create more effective and efficient governments. While focusing on the approaches adopted by the City of New York, case studies from around the world are also given.

As the essays make clear, it is difficult to over estimate the importance of authorities to set proper ethical standards and regulations while operating on the basis of transparency, predictability, and accountability. An important resource for scholars, researchers, and policy makers involved with public administration issues.

This book analyses French criminal procedure. It explores issues such as the status of the judge, the changing rights of the defence, and the immunity of the French President, offering valuable comparisons between France and other cultures. This volume aims to present the French system as it is today, in theory and in practice. The contributors represent a wide spectrum of academic, professional and national standpoints and are thus able to discuss the impact of judicial practices on the political and business arenas, in very broad context.

Title 8 presents regulations governing the process and procedures which impact immigration and naturalization. Additions and revisions to this section of the code are posted annually by January. Publication follows within six months.

Title 40 presents regulations governing care of the environment from the 14 subchapters of Chapter I and from the provisions regarding the Council on Environmental Quality found in Chapter V. Programs addressing air, water, pesticides, radiation protection, and noise abatement are included. Practices for waste and toxic materials disposal and clean-up are also prescribed. Additions and revisions to this section of the code are posted annually by July. Publication follows within six months.

In the wake of Brown v. Board of Education, racial equality in American public education appeared to have a bright future. But, for many, that brightness dimmed considerably following the Supreme Court's landmark decision in Milliken v. Bradley (1974). While the literature on Brown is voluminous, Joyce Baugh's measured and insightful study offers the only available book-length analysis of Milliken, the first major desegregation case to originate outside the South.

As Baugh chronicles, when the city of Detroit sought to address school segregation by busing white students to black schools, a Michigan statute signed by Gov. William Milliken overruled the plan. In response, the NAACP sued the state on behalf of Ronald Bradley and other affected parents. The federal district court sided with the plaintiffs and ordered the city and state to devise a "metropolitan" plan that crossed city lines into the suburbs and encompassed a total of fifty-four school districts. The state, however, appealed that decision all the way to the Supreme Court.

In its controversial 5-4 decision, the Court's new conservative majority ruled that, since there was no evidence that the suburban school districts had deliberately engaged in a policy of segregation, the lower court's remedy was "wholly impermissible" and not justified by Brown--which the Court said could only address de jure, not de facto segregation. While the Court's majority expressed concern that the district court's remedy threatened the sanctity of local control over schools, the minority contended that the decision would allow residential segregation to be used as a valid excuse for school segregation.

To reconstruct the proceedings and give all claims a fair hearing, Baugh interviewed lawyers representing both sides in the case, as well as the federal district judge who eventually closed the litigation; plumbed the papers of Justices Blackmun, Brennan, Douglas, and Marshall; talked with the main reporter who covered the case; and researched the NAACP files on Milliken. What emerges is a detailed account of how and why Milliken came about, as well as its impact on the Court's school-desegregation jurisprudence and on public education in American cities.

Title 40 presents regulations governing care of the environment from the 14 subchapters of Chapter I and from the provisions regarding the Council on Environmental Quality found in Chapter V. Programs addressing air, water, pesticides, radiation protection, and noise abatement are included. Practices for waste and toxic materials disposal and clean-up are also prescribed. Additions and revisions to this section of the code are posted annually by July. Publication follows within six months.

The Fifth Amendment is typically equated in both popular and legal discourse with the privilege against self-incrimination. This concept, Garcia reminds us, represents an incomplete view of the amendment. Often forgotten are the other two criminal clauses embodied in the text of the amendment: the right to a grand jury indictment for a serious crime and the freedom from double jeopardy for the same offense.

Garcia emphasizes the relationship among these criminal protections. Historical developments suggest that these seemingly disparate provisions have common threads: to provide constitutional protection for all trial-related rights. Underlying these constitutional provisions is the need to check the potential abuse of governmental power over the individual. Indeed, this theme permeated the historical backdrop to the Fifth Amendment. Finally, Garcia examples the practical ties of these clauses. The right to a grand jury indictment, the privilege against self-incrimination and the protection against double-jeopardy represent points in the continuum of the criminal justice process. An important resource for scholars and students involved with Amerian constitutional law, criminal justice, and criminology.

Traditionally, social theorists in the West have structured models of state social control according to the tenet that socialization is accomplished by means of external controls on behavior: undesirable actions are punished and desirable actions result either in material reward or a simple respite from the oppressive attentions of an authoritarian state. In this volume, the author presents the tradition of law in China as an exception to the Western model of social control. The Confucian bureaucracy that has long structured Chinese social life melded almost seamlessly with the Maoist revolutionary agenda to produce a culture in which collectivism and an internalized adherence to social law are, in some respects, congenital features of Chinese social consciousness. Through her investigation of the Maoist concept of revolutionary justice and the tradition of conformist acculturation in China, the author constructs a fascinating counterpoint to traditional Western arguments about social control.

Title 7 presents regulations governing the Office of the Secretary of Agriculture and forty subordinate departments and agencies. Regulated activities include: marketing services, food and consumer services, crop insurance, plant and animal inspection, agricultural research, natural resources, etc. Additions and revisions to this section of the code are posted annually by January. Publication follows within six months.

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.

Norway’s Supreme Court is one of the most powerful Supreme Courts in Europe. This position is in large parts due to the role and expansion of the law clerks on the Court. Beginning in 1957 with a single clerk, the number of law clerks has increased dramatically. Today, the clerks outnumber the justices, and their tasks have expanded considerably. In 1957 the task was to prepare civil appeals. Today, clerks assist in most stages of the Court’s decisional process, including the writing of the final decision. The expansion and institutionalisation of the clerk unit have enabled the justices to commence on policymaking and on developing the law. The law clerks have been key in the development of a more proactive and powerful Norwegian Supreme Court. This book is the first comprehensive study of law clerks in a European Supreme Court. It will be valuable to lawyers, historians and political scientists who care about the expanding role of courts and the impact of courts on politics, society, and the legal system.

Title 21 presents regulations promulgated by the Food and Drug Administration, the Drug Enforcement Administration, and the Office of the National Drug Control Agency in the area of food and drugs. These regulations encompass food and drugs for human and animal use, biologics, cosmetics, medical devices, radiological health, and controlled substances. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.

E.T. Meyer matrikuleer in Windhoek, gaan studeer in Suid-Afrika en gee daarna by verskeie skole in die destydse Suidwes onderwys. In sy drie bundels kortverhale, Die vlieende Ovambo, Waar’s my Tande en Tussen krokodille en Kavangovroue herroep hy die ligte kant en verrassende situasies wat hy destyds in hierdie ruwe omstandighede teegekom het.

Title 50 presents regulations governing the taking, possession, transportation, sale, purchase, barter, exportation and importation of wildlife and plants; wildlife refuges; wildlife research; fisheries conservation areas; fish and wildlife restoration; marine mammals; whaling; fisheries; tuna fisheries; and international fishing. Additions and revisions to this section of the code are posted annually by October. Publication follows within six months.