Published in 1997. After the collapse of the communist system, the political systems in Eastern Europe were unable to cope with increasing tensions between ethnic majorities and minorities. These tensions led to violent ethnic conflicts and civil wars, in particular in former Yugoslavia. In this phase of transition and nation-(re)building, ethnic groups strove for more political autonomy and even territorial secession. The newly independent states lacked democratic structures and traditions as well as civil manners that could be used for regulating ethnic conflicts. The idea of Civil Society provides both basic democratic mechanisms for a lasting co-existence in an ethnically plural society. The theoretical part of this book discusses the issues of conflict anatomy, causes for conflict, and democratic conflict resolution. The empirical part describes experiences of ethnic conflicts in former Yugoslavia (especially Slovenia, Croatia and Serbia) in Ukraine and Romania. Experiences from Switzerland and the United States demonstrate successful examples of ethnic conflict management and illustrations of the political culture within a Civil Society.

This title was first published in 2000: The papers presented in this volume are based on the discussions of a workshop which asked: how can ethnic and political cooperation be accomplished in ethnically and politically heterogeneous countries after the collapse of the communist regimes which left a void for nationalist and even chauvinist movements? The objectives are: to promote a better understanding of the contemporary "ethnic" conflicts and their social, cultural and political causes; to determine the historical, structural and political developments that have led to or intensified these conflicts; to analyze and develop positive role models for coping with such conflicts; to provide constructive proposals for future conflict resolution mechanisms; and to identify the crucial elements for building trust-generating institutions on the basis of the civil society model. The papers address ethnic conflicts in Eastern Europe, with a particular focus on the former republics of Yugoslavia. They aim to go beyond the analysis of causes and manifestations of such conflicts and to offer constructive ideas for the post-Civil-War period.

Published in 1997. After the collapse of the communist system, the political systems in Eastern Europe were unable to cope with increasing tensions between ethnic majorities and minorities. These tensions led to violent ethnic conflicts and civil wars, in particular in former Yugoslavia. In this phase of transition and nation-(re)building, ethnic groups strove for more political autonomy and even territorial secession. The newly independent states lacked democratic structures and traditions as well as civil manners that could be used for regulating ethnic conflicts. The idea of Civil Society provides both basic democratic mechanisms for a lasting co-existence in an ethnically plural society. The theoretical part of this book discusses the issues of conflict anatomy, causes for conflict, and democratic conflict resolution. The empirical part describes experiences of ethnic conflicts in former Yugoslavia (especially Slovenia, Croatia and Serbia) in Ukraine and Romania. Experiences from Switzerland and the United States demonstrate successful examples of ethnic conflict management and illustrations of the political culture within a Civil Society.

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Johann Wolfgang Goethe-Universitat Frankfurt am Main, Veranstaltung: Seminar Steuerliche Gewinnermittlung, Sprache: Deutsch, Abstract: Ruckstellungen sind auf der Passivseite ausgewiesene Bilanzpositionen, die dazu dienen, die betrieblichen Verpflichtungen des Kaufmanns vollstandig auszuweisen. Im handelsrechtlichen Ruckstellungskatalog werden insbesondere in 249 Abs. 1 Satz 1 HGB die Verbindlichkeits- und die Drohverlustruckstellung genannt. Aufgrund des Massgeblichkeitsgrundsatzes, welcher in 5 Abs. 1 EStG kodifiziert ist, sind Handels- und Steuerbilanz eng miteinander verbunden, da fur die steuerliche Gewinnermittlung das Betriebsvermogen nach handelsrechtlichen Grundsatzen ordnungsmassiger Buchfuhrung auszuweisen ist. Demnach sind in der Steuerbilanz grundsatzlich sowohl Verbindlichkeits- als auch Drohverlustruckstellungen anzusetzen. Mit der Einfuhrung des 5 Abs. 4a EStG und dem damit verbundenen Verbot zur Passivierung von Drohverlustruckstellungen wird die Massgeblichkeit der Handelsbilanz fur die Steuerbilanz in einem bedeutsamen Themenbereich durchbrochen. Aufgrund der steuerlichen Nichtanerkennung der Drohverlustruckstellung und der damit einhergehenden Erhohung der steuerlichen Bemessungsgrundlage gewinnt die Abgrenzung der beiden Ruckstellungen an Bedeutung. Nicht zuletzt vor dem Hintergrund, dass Steuerpflichtige geneigt sein konnten, Verbindlichkeitsruckstellungen anzusetzen, um einen Gewinnminderungseffekt der steuerlichen Bemessungsgrundlage zu erzielen. Folglich ist eine klare Abgrenzung beider Ruckstellungen unabdingbar und gewinnt auch fur die Praxis an Relevanz. Den Ausgangspunkt dieser Arbeit bildet eine kurze Darstellung der wesentlichen Charakteristika der Verbindlichkeits- und der Drohverlustruckstellung. Im nachsten Schritt wird eine Abgrenzung der beiden Ruckstellungen vorgenommen. Dabei muss besonders die Zwecksetzung der beiden Ruc