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.

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.

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.

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.

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.

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.

If America's environmental laws and regulations are left unchanged, they will ultimately contribute to the destruction of the human and natural environments. Dunn and Kinney argue that the environmental movement as it now operates is counterproductive; solutions can be found only through rational, non-political efforts based on reality, not ideological propaganda. The authors show what the facts are and how they have been distorted to benefit what are often misguided, self-serving political agendas. For anyone uncertain of the facts and baffled by conflicting viewpoints, "Conservative Environmentalism" will come as fresh air, bringing hope and encouragement that solutions are possible.

The greatest environmental gains in human history have occurred in democratic First World nations over the past century--nations that have not only expanded their natural resources but also improved the human condition. The environmental Left has largely ignored these gains, stressing imperfections and promoting fear through unfounded, unproven theories or deceptions. specious evidence. To solve the problems they see, the Left uses regulations that severely impede technology and efficient productivity--the very things that improve environmental conditions. Rather than supporting the regulation of industrial productivity, Dunn and Kinney argue for its expansion. The authors compare downside and upside effects of environmental actions in both First World and Third World countries and examine the negative effects that U.S. EPA and U.S. AID edits and proscriptions have on development and the environment.

Consider the horror we feel when we learn of a crime such as that committed by Robert Alton Harris, who commandeered a car, killed the two teenage boys in it, and then finished what was left of their lunch. What we don't consider in our reaction to the depravity of this act is that, whether we morally blame him or not, Robert Alton Harris has led a life almost unimaginably different from our own in crucial respects.

In "Does Law Morally Bind the Poor? or What Good's the Constitution When You Can't Buy a Loaf of Bread?," author R. George Wright argues that while the poor live in the same world as the rest of us, their world is crucially different. The law does not recognize this difference, however, and proves to be inconsistent by excusing the trespasses of persons fleeing unexpected storms, but not those of the involuntarily homeless. He persuasively concludes that we can reject crude environmental determinism without holding the most deprived to unreasonable standards.

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.

On March 8, 1971, the Supreme Court of the United States decided a case, "Griggs v. Duke Power Co.", brought by thirteen African American employees who worked as common laborers and janitors at one of Duke Power's facilities. The decision, in plaintiffs' favor, marked a profound and enduring challenge to the dominance of white males in the workplace. In this book, Robert Belton, who represented the plaintiffs for the NAACP Legal Defense Fund and argued the case in the lower courts, gives a firsthand account of legal history in the making--and a behind-the-scenes look at the highly complex process of putting civil rights law to work.

Title VII of the Civil Rights Act of 1964 eliminated much blatant discrimination, but after its enactment and before "Griggs," businesses held the view that a commitment to equality required only eliminating policies and practices that were intentionally discriminatory--the "disparate treatment" test.

In "Griggs v. Duke Power Co.," the Supreme Court ruled that a "disparate impact" test could also apply--that the 1964 Civil Rights Act extended to practices with a discriminatory "effect." In tracing the impact of the "Griggs" ruling on employment practices, this book documents the birth, maturation, death, and rebirth of the disparate impact theory, including its erosion by later Supreme Court decisions and its restoration by congressional action in the Civil Rights Act of 1991.

Belton conducts us through this historic case from the original lawsuit to the Supreme Court decision in "Griggs" and beyond as he traces the post-"Griggs" developments in the lower courts, the Supreme Court, and Congress; he provides informed insights into both litigators' and judges' perspectives and decision-making. His work situates the case in its legal, social, and historical contexts and explores the relationship between public and private enforcement of the law, with a focus on the Legal Defense Fund's litigation campaign against employment discrimination. A detailed examination of the development of legal principles under Title VII, this book tells the story of this seminal decision on equal employment law and offers an unprecedented close-up view of personal conviction, legal strategy, and historical forces combining to effect dramatic social change.

American judges and legal scholars have long misunderstood the intended meaning of the Ninth Amendment and its relationship to the Tenth. Because of misinterpretation, the Ninth and Tenth Amendments have not been used to fulfill their original purposes. The limited and unlimited powers of the federal government have been shaped greatly by that error. In this book the authors clarify the actual meaning of the Ninth Amendment and its connection to the Tenth Amendment in order to provide a clear understanding of the full potential of the two amendments. Historical and contemporary details are included to provide an appreciation of the intended purpose of the amendments. Issues regarding the misinterpretation of the Ninth and Tenth Amendments are clearly outlined and explained in depth, including such topics as: *The drafting of the Ninth and Tenth Amendments *Enumerated, necessary and proper, and reserved powers of the state governments and *Substantive due process. The book also includes a bibliographical essay with information on alternative sources for grasping the intended meaning of the amendments.

Traces the history of, and analyzes, the current status of the law on a number of prohibited acts forbidden to the federal government as prescribed in Article I, Section 9, of the United States Constitution. Most of these represent constraints on Congress with the exception of the statement that no money may be drawn from the U.S. Treasury except by appropriation, which increases the power of Congress. The provisions include prohibitions against suspending the privilege of the writ of habeas corpus except in cases of emergency and against passing bills of attainder and ex post facto laws. These prohibitions secure important freedoms for the citizens of the United States.

Among the other prohibitions discussed are a delay in stopping the slave trade, forbidding taxes on exports between states, forbidding giving preferences to ports of one state, and forbidding public officers from accepting things of value from foreign countries. Several of these provisions, such as those concerning bills of attainder, ex post facto laws, and the writ of habeas corpus laws are the bedrock of our free society. The provision on the need for appropriations enhances the role of Congress and sets up potential conflicts between it and the other two branches of government, conflicts that might lead to highly significant cases that will help to clarify to doctrine of the separation of powers. A table of cases, bibliographic essay, and an index to enable further pursuit of key topics is included to aid students, legal, and constitutional scholars.

Title 18 presents regulations governing the Department of Energy and other agencies overseeing the conservation of power and water resources. Agencies covered include: the Water Resources Council, the Tennessee Valley Authority, and other similar agencies. This title includes the Federal Power Act, Public Utility Regulatory Act, Natural Gas Act, Power Plant and Industrial Fuel Act, and the Interstate Commerce Act.