In the 1990s many Latin American countries decided upon full or partial pension privatisation, and a similar wave of reforms is currently taking place in Eastern Europe. Privatising Old-Age Security aims to examine what may account for this paradigm change in an area previously considered difficult to reform. Attempting to explore and explain the similarities and differences in pension policy both intra- and inter-regionally, this book analyses the political economy of radical pension reform in using case studies from Argentina, Bolivia, Bulgaria, Croatia, Hungary, Peru, Poland and Uruguay. By shedding light on the political viability of market-oriented reforms the book is a valuable and unique contribution to the understanding of the political economy of policy reform. With its unprecedented selection of case studies and application of theoretical insights, this book will appeal to researchers and academics of economics, public finance, social policy administration and transition studies. Moreover, policymakers will be intrigued by the up-to-date analysis of recent pension reforms.

The present volume contains the proceedings of the workshop "Transformation of th Social Security: Pensions in Central-Eastern Europe," held on March 27-28, 1998 in Berlin. The workshop was realised in the context of the multi-disciplinary research programme "The Transformation of Economic Systems and the Reform of Societies in Central and Eastern Europe," currently conducted at Frankfurt Institute for Transformation Studies, European University Viadrina, Frankfurt (Oder). The programme, involving economists, cultural and political scientists, sociologists and jurists, is funded by Deutsche Forschungsgemeinschaft. The editors would like to express their appreciation for this invaluable source of financial support. Moreover, special thanks are due to two people who, in spite of a tight schedule, have done their best to improve the readability and appearance of this book: Melany Jacobs made skilful linguistic improvements to the original manuscripts, while Andreas Paul took great care over the final layout. Contents Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V List of Contributors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1X Introduction: Transforming Social Security - Pensions in Central-Eastern Europe Katharina MOiler, Andreas Ry/l and Hans-JOrgen Wagener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 I. Transition and Social Security in Central-Eastern Europe Social Security - A Second Phase Transformation Phenomenon? Hans-JOrgen Wagener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 The Transformation of Social Security in Central and Eastern Europe Krzysztof Hagemejer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 II. Issues and Role Models in the Pension Reform Debate The Controversy Between the Pay-As-You-Go System and the Fully-Funded System in Old-Age Security Hermann Ribhegge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 The Political Feasibility of Pension Reform in the Light of Demographic Change Friedrich Breyer and Klaus Stolte . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The book consolidates the transdisciplinary research of the project "CuveWaters: Integrated Water Resources Management in Central Northern Namibia (Cuvelai Basin) in the SADC-Region" funded by the German Federal Ministry for Education and Research (BMBF) and undertaken from 2004 to 2015 in Namibia. In these eleven years it was possible to accomplish all three phases of an ideal-typical transdisciplinary research process, from creating a common research object down to transdisciplinary dissemination. The transdisciplinary research approach was designed to tackle the life-world problems of food security, sanitation and access to water in a sustainable way. It aimed at integrating science, technology and society with the common goal of establishing a multi-resource mix for water use to improve the living conditions of people in the project region. This 'multi-resource mix' comprises water from different sources made available through adapted technological solutions which are socially embedded. The technological solutions identified with the Namibian partners were rainwater and floodwater harvesting, groundwater desalination, sanitation and water reuse. Each technological solution is reflected in terms of approach, technology, social aspects, management and governance issues, economic viability and sustainability evaluation. The book shows how technological innovation must go hand in hand with social innovation regarding knowledge, practices and institutions. A comprehensive report of the design, methodologies and procedures as well as the research findings and conclusions is provided here. The aim of the book is to share with researchers, professionals and practitioners the lessons learned during the project and provide guidance for replication.

As a painter, filmmaker, and photographer, Ulrike Ottinger has created an entire artistic universe, a Cosmos Ottinger. Her transdisciplinary approach is groundbreaking today but Ottinger is also a pioneer of queer art, post-colonial criticism, and the confrontation with fascism and persecution. These questions are all still urgent today: How can we locate contemporary feminist, queer, and aesthetic debates historically? And how does one situate these debates in a museum setting? The catalogue, edited by the Kunsthalle Baden-Baden, documents this part of her work but also addresses these theoretical and art historical questions raised by Ottinger's searching and investigative approach.

In diesem Open-Access-Buch erfolgt eine normative Auseinandersetzung mit der Bilanzierung von immateriellen Vermoegensgegenstanden nach HGB im Vergleich zu der Bilanzierung immaterieller Vermoegenswerte nach IFRS. Der Schwerpunkt der Analyse wird auf unterschiedlich ausgestaltete Kundenbeziehungen gelegt und gleichzeitig aktuelle Sachverhalte, bspw. die bilanzielle Behandlung von Kryptowahrungen und Cloudprodukten, thematisiert. Der Begriff des immateriellen Vermoegens nach GoB und IFRS wird anhand einer intensiven Auseinandersetzung mit den zugrunde liegenden Rechnungslegungskonzeptionen und den bisherigen Entwicklungen des immateriellen Vermoegensbegriffs kritisch evaluiert und darauf aufbauend eine punktuelle Weiterentwicklung der Konkretisierung fur strittige bzw. bislang ungeklarte Sachverhalte erarbeitet. Durch einen Ruckgriff auf die Property-Rights-Theorie wird daruber hinaus eine alternative Konkretisierungsmoeglichkeit untersucht.

Die Autorinnen und Autoren des vorliegenden Sammelbandes analysieren, wo innerhalb der turkischen Gesellschaft Prozesse der Grenzziehung eine Rolle spielen: zwischen Minderheiten und der Mehrheitsgesellschaft, innerhalb des Staatsapparats oder aussenpolitisch an den Grenzen zu Nachbarstaaten. Gleichzeitig wird untersucht, inwiefern diese Grenzen wieder in Frage gestellt oder gar uberwunden werden, im positiven wie negativen Sinne: zwischen Religion und Politik, innerhalb der nationalen Geschichtsschreibung sowie der Konstruktion von Erinnerungskulturen. Zudem rucken Kunst, Literatur, zivilgesellschaftliche und politische Gruppierungen und die Frage in den Blick, wie diese neue Freiraume schaffen und so Grenzen abbauen.