Enterprise foundations are foundations which own companies. The term is not widely known, but many will recognize the names of companies like Bosch, Bertelsmann, Carlsberg, Hershey, Rolex, Investor or Tata Sons, which are owned by foundations or equivalent entities - stiftungen, trusts, fonde, stichtingen etcetera - whose names reflect their legal and national origins. Although enterprise foundations have been around for more than a century, they have recently attracted attention as embodiments of the purpose-driven company advocated by Colin Mayer, the British Academy, the World Economic Forum, George Serafeim and others. Many foundations are non-profits without a personal profit motive, which sets them aside from other corporations. Instead, they are legally bound by their purpose, which is typically to secure the longevity and independence of the companies that they own and to contribute to society through philanthropy. As perpetuities which cannot be dissolved, they are long-term owners. However, not all enterprise foundations are equally idealistic. Some have strong ties to the founding family and continue to support its descendants. Others similarly have ties to the government organizations, cooperatives or associations that helped establish them. This book will delve into the motivations and circumstances resulting in these fascinating divergences. Enterprise foundation law differs greatly around the world. Very few countries, like Denmark, have codified civil and tax law on the topic. Some - such as, until recently, the US - have effectively banned them. Others, like Germany, seek to limit foundation involvement in the underlying businesses. The tax treatment of foundations also varies considerably. Clearly there is much to be learned by mapping and analyzing the diversity here. This book provides an overview of enterprise foundation law in six European countries - Germany, Austria, Sweden, Denmark, Switzerland and Italy - which all host a number of important foundation-owned companies. A chapter on the US discusses to what extent enterprise foundations are permissible in the US. The book provides answers to the following questions on the subject: - Does foundation law allow enterprise foundations? If yes, with what qualifications? - Are enterprise foundations commonly used? What are the reasons for their popularity or lack of it? - What rules are in place regarding the purpose a foundation must have? Does running an enterprise alone suffices as a purpose for a foundation? - Does the law impose specific rules on foundation governance? - Are enterprise foundations subject to supervision by a public body? - To what extent are foundation enterprises favoured by the tax system? This book is written by prominent law professors from seven different legal systems. A final, concluding chapter compares foundation law in the seven nations. Although all countries permit enterprise foundations in some forms, Enterprise Foundation Law in a Comparative Perspective demonstrates that great differences can be found in the relevant civil and tax laws, which influence their prevalence and governance.

What happens when Pastor Josh Allen is transplanted from Seattle to the Deep South and discovers his daughter is involved with a sexual addict? At the same time, one of his congregants deals with age discrimination, and he and his wife, Leah, discover a problem that will change their lives forever. As his world falls apart around him, Josh must build a new life in a town far from his Boston roots. Allen's Christian faith upholds him while he endures attacks on his simple life of helping others. Each week on the church's stage, he leads his flock, while behind the stage he fights the good fight for his family and his church.

The challenges courts face today all over the world can only be solved in close cooperation between judges and academics which crosses national borders. The anthology brings judges and academics together for a dialogue on judicial reforms. The book presents contributions by the judges on their judicial systems (China, Germany, Slovenia, England and Wales and Norway). The contributions by the academics take up different themes which have emerged in the country reports: The topics include comparative, normative and organisational perspectives on national court systems as well as international perspectives on courts as guarantors of individual rights in an increasingly globalised rule-of-law framework.

What happens when Pastor Josh Allen is transplanted from Seattle to the Deep South and discovers his daughter is involved with a sexual addict? At the same time, one of his congregants deals with age discrimination, and he and his wife, Leah, discover a problem that will change their lives forever. As his world falls apart around him, Josh must build a new life in a town far from his Boston roots. Allen's Christian faith upholds him while he endures attacks on his simple life of helping others. Each week on the church's stage, he leads his flock, while behind the stage he fights the good fight for his family and his church.

`Nearing Death Awareness: A Guide to the Language, Visions and Dreams of the Dying is an anthology covering the different aspects of, and sometimes names given to the concept of nearing death awareness. The author, Mary Anne Sanders, describes different types of nearing death awareness (NDA), including visions, dreams and symbolic language, and offers practical guidance for family and carers of the dying about how to respond appropriately and supportively to NDA behaviour. It aims to appeal to anyone who is likely to accompany a dying person or with an interest in spirituality.' - Working with Older People `This book is a sensitive and perceptive introduction to a new model of death as transition suggested by nearing death awareness as well as near death experience.' - Network Review `This book is useful for those faced with the death of a loved one, for those faced with a terminal illness as well as their carers and health care professionals.' - The Christian Parapsychologist, September 2007 `In Nearing Death Awareness, Mary Anne Sanders has provided a well thought out anthology covering the different aspects of, and sometimes names given to, the concept of Nearing Death Awareness. This book should provide clear, concise information and comfort to those who read it.' - Maggie Callanan, co-author of Final Gifts Dying is a complex experience for the dying person and their family, friends, and carers, that involves all aspects of what it means to be human: physical, mental, and spiritual. The author describes different types of Nearing Death Awareness (NDA), including visions, dreams, and symbolic language, and offers practical guidance for family and carers of the dying about how to respond appropriately and supportively to NDA behavior. This sensitive and informative book will make fascinating reading not only for anyone who is likely to accompany a dying person, but for anyone with an interest in spirituality.