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Articles 81 à 100 sur 17522
Par Markus Hammer, Andreas Oestreicher. 2014
The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and…
their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is complemented by a quantitative comparison of the tax burden for a model investor investing assets nationally in the form of a collective investment. It will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.Par Christina Page. 2006
With a new preface by the author. In the tradition of Backlash and The Morning After, and in a political…
climate where Roe v. Wade is in serious jeopardy, a young activist reveals that the Pro-Life Movement’s real agenda is a war on contraception, family planning, and sexual freedom.Par Edward Larson. 1997
In the summer of 1925, the sleepy hamlet of Dayton, Tennessee, became the setting for one of the 20th century's…
most contentious dramas: the Scopes trial that pit William Jennings Bryan and the anti-Darwinists against a teacher named John Scopes into a famous debate over science, religion, and their place in public education That trial marked the start of a battle that continues to this day-in Dover, Pennsylvania, Kansas, Cobb County, Georgia, and many other cities and states throughout the country. Edward Larson's classic, Summer for the Gods, is the single most authoritative account of a pivotal event whose combatants remain at odds in school districts and courtrooms. For this edition, Larson has added a new preface that assesses the state of the battle between creationism and evolution, and points the way to how it might potentially be resolved. Pulitzer Prize WinnerPar Anja Eikermann. 2015
This book investigates the potential need for an international convention on forests and establishes a multifunctional concept of forests as…
a cornerstone for international forest regulation. Accordingly, it examines a variety of international instruments pertaining directly or indirectly to forests and explores their entangled, fragmented nature. While contending that the lack of consistency in international law impedes the development of a stand-alone international forest convention, at the same time it argues that the lessons learned from fragmentation as well as from the history of forest discourse on the international level open up new options for the regulation of forests in international law, based on (new) concepts of coordination and cooperation.Par N. A. Baarsma. 2010
Choice of law determines which national legal system applies to an international case. Currently many choice of law rules in…
the field of family law are regulated by national law. However, these national rules of the EU Member States are more and more displaced by common European rules. This book describes the changes brought by the Europeanisation of the choice of law on divorce. From the conclusions drawn in the field of divorce the concluding chapter discusses the changes of Europeanisation of international family law in a broader perspective.Par Dirk Bünger. 2011
It is the publicity about the Pollutant Release Inventory's data which creates an incentive for firms to achieve emission reductions.…
Accordingly, public access to environmental information constitutes a core characteristic of the aforementioned inventory. Here, in essence, two facets arise. First, with regard to the collection, it is disputed whether such information, which may comprise confidential commercial and industrial information in the EU as well as trade secrets in the US, can be protected under fundamental and constitutional property rights respectively. Second, in the context of dissemination and utilisation, it is arguable whether the information indeed impacts polluters and produces an outcome that secures a certain level of environmental protection. The author responds to the first issue by taking the EU and US jurisdictions into account and strives to analyse how this novel form of Internet disclosure liberates market mechanisms in the quest for effective and efficient emission reductions.Par George Mousourakis. 2011
Roman law forms a vital part of the intellectual background of many legal systems currently in force in Continental Europe,…
Latin America, East Asia and other parts of the world. Knowledge of Roman law, therefore, constitutes an essential component of a sound legal education as well as the education of the student of history. This book begins with a historical introduction, which traces the evolution of Roman law from the earliest period of Roman history up to and including Justinian's codification in the sixth century AD. Then follows an exposition of the principal institutions of Roman private law: the body of rules and principles relating to individuals in Roman society and regulating their personal and proprietary relationships. In this part of the book special attention is given to the Roman law of things, which forged the foundations for much of the modern law of property and obligations in European legal systems. Combining a law specialist's informed perspective with a historical and cultural focus, the book provides an accessible source of reference for students and researchers in many diverse fields of legal and historical learning.Par Nir Kshetri. 2010
This book is about the global cybercrime industry, which according to some estimates, is a US$1 trillion industry and is…
growing rapidly. It examines economic and institutional processes in the cybercrime industry, provides insights into the entrepreneurial aspect of firms engaged in cyber-criminal activities, takes a close look at cybercrime business models, explains the global variation in the pattern of cybercrimes and seeks to understand threats and countermeasures taken by key actors in this industry. This book's distinguishing features include the newness, importance, controversiality and complexity of the topic; cross-disciplinary focus, orientation and scope; theory-based but practical and accessible to the wider audience; and illustration of various qualitative and quantitative aspects of the global cybercrime industry.Par Jessica Mitford. 1971
This invaluable book really will enable you to prepare your own will. It will alert you to the many and…
broad ranging matters you should consider, and covers factual and legal requirements and technicalities in language that the lay-person can understand. Author, Gordon Bowley, draws on his thirty years as a family solicitor to suggest the best and most effective ways of ensuring that your estate is easy to deal with by those you leave behind and that it goes to those who you want to benefit. This revised and updated 4th edition includes changes in recent legislation and case law. It includes: - Advice on choosing executors - Specimen forms, sample wills and sample clauses - A glossary clearly explaining any necessary legal terms - Guidance on inheritance tax and tax saving in your will - Information on Living Wills and Powers of AttorneyPar Gordon Bowley. 2010
The majority of applications for probate that follow someone's death can be dealt with inexpensively by any reasonably intelligent person…
with time available and a little guidance. This easy-to-follow book clearly explains all the information you need to administer the deceased's estate; from dealing with the urgent practical matters to preparing and submitting the relevant forms, paying inheritance tax, and distributing the estate. You'll find specimen forms and letters and a list of useful addresses that will enable you to deal with it all yourself.Par Daniel Asen. 2016
In this innovative and engaging history of homicide investigation in Republican Beijing, Daniel Asen explores the transformation of ideas about…
death in China in the first half of the twentieth century. In this period, those who died violently or under suspicious circumstances constituted a particularly important population of the dead, subject to new claims by police, legal and medical professionals, and a newspaper industry intent on covering urban fatality in sensational detail. Asen examines the process through which imperial China's old tradition of forensic science came to serve the needs of a changing state and society under these dramatically new circumstances. This is a story of the unexpected outcomes and contingencies of modernity, presenting new perspectives on China's transition from empire to modern nation state, competing visions of science and expertise, and the ways in which the meanings of death and dead bodies changed amid China's modern transformation.Par Michele Statz. 2018
Each year, a number of youth who migrate alone and clandestinely from China to the United States are apprehended, placed…
in removal proceedings, and designated as unaccompanied minors. These young migrants represent only a fraction of all unaccompanied minors in the US, yet they are in many ways depicted as a preeminent professional and moral cause by immigration advocates.In and beyond the legal realm, the figure of the "vulnerable Chinese child" powerfully legitimates legal claims and attorneys' efforts. At the same time, the transnational ambitions and obligations of Chinese youth implicitly unsettle this figure. Youths' maneuvers not only belie attorneys' reliance on racialized discourses of childhood and the Chinese family, but they also reveal more broad uncertainties around legal frameworks, institutional practices, health and labor rights—and cause lawyering itself.Based on three years of fieldwork across the United States, Lawyering an Uncertain Cause is a novel study of the complex and often contradictory rights, responsibilities, and expectations that motivate global youth and the American attorneys who work on their behalf.Par Brendan Greene. 1984
This book gives the reader a flavour of the main issues arising in medical law, including the problems of consent…
to treatment, medical negligence, abortion and whether euthanasia should be legalized.Par Tom Gardiner. 2017
Having trouble in your marriage? This book is for you. Tom Gardiner, a Chicago lawyer, explains how post-nuptial agreements can…
address marital problems effectively. Unlike counseling that often is no more than a temporary fix, this book talks about agreements that will result in long-term change. If your spouse drinks too much, for instance, you both agree in a legally binding document about the changes that need to occur—and the consequences if they don't. There is another huge advantage to post-nups. If the behavior is not changed and divorce is triggered, the terms were set when the parties were both seeking to save the marriage—not when they're going through an acrimonious break-up. These terms are usually reasonable and fair—who gets the kids and when, a fair amount of alimony for a fair term, division of the property—all because the spouses are seeking a solution at the time. This book covers the human frailties that can cause problems in a marriage: financial problems, drinking, drug use, cheating, blended families, in-law problems, inheritance, religious issues and so on. It is a book not just for couples, but for therapists, religious leaders and others who seek to make marriages stronger and divorces civilized and fair.Par John M. Caher, Judith S. Kaye, Louis Grumet. 2016
Twenty years ago, in the middle of the night and on the last day of the legislative session, the New…
York State Legislature created a publicly funded school district to cater to the interests of a religious sect called the Satmar, an insular group of Hasidic Jews that objects to, among other things, female school bus drivers. The rapidly growing sect had bought land in rural Upstate New York, populated it solely with members of its faction, and created a village called Kiryas Joel that exerted extraordinary political pressure over both political parties. Marking the first time in American history that a governmental unit was established for a religious group, the legislature's action prompted years of litigation that eventually went to the US Supreme Court.As today's Supreme Court signals its willingness to view a religious viewpoint like any other speech and accord it equal protection, the 1994 case, Board of Education of Kiryas Joel Village School District v. Grumet, stands as the most important legal precedent in the fight to uphold the separation of church and state. In The Curious Case of Kiryas Joel, plaintiff Louis Grumet opens a window onto the Satmar Hasidic community, where language, customs, and dress have led to estrangement from and clashes with neighboring communities, and details the inside story of his fight for the First Amendment and against New York's most powerful politicians.Informed by numerous interviews with key figures such as Governor George Pataki, media accounts, court transcripts, and more, The Curious Case of Kiryas Joel not only tantalizes with a peek at cynical power politics driven by votes and Supreme Court justice squabbling and negotiation; it also provides an important demonstration of how a small, insular, and politically savvy religious group can grasp legal and political power. This story—a blend of politics, religion, cultural clashes, and constitutional tension—is an object lesson in the ongoing debate over freedom of versus freedom from religion.Par Phyllis Chesler. 2011
Updated and revised with seven new chapters, a new introduction, and a new resources section, this landmark book is invaluable…
for women facing a custody battle. It was the first to break the myth that mothers receive preferential treatment over fathers in custody disputes. Although mothers generally retain custody when fathers choose not to fight for it, fathers who seek custody often win--not because the mother is unfit or the father has been the primary caregiver but because, as Phyllis Chesler argues, women are held to a much higher standard of parenting. Incorporating findings from years of research, hundreds of interviews, and international surveys about child-custody arrangements, Chesler argues for new guidelines to resolve custody disputes and to prevent the continued oppression of mothers in custody situations. This book provides a philosophical and psychological perspective as well as practical advice from one of the country's leading matrimonial lawyers. Both an indictment of a discriminatory system and a call to action over motherhood under siege, Mothers on Trial is essential reading for anyone concerned either personally or professionally with custody rights and the well-being of the children involved.Par Wes Denham. 2010
Whether a defendant is charged with misdemeanor disorderly conduct or first-degree murder, this is an indispensable guide for those who…
want to support family members, partners, or friends facing criminal charges. Draining away the confusion by explaining legal proceedings and jail procedures, it identifies common bond scams and lawyer rip-offs and helps organize inmates to assist in their legal defense. In addition to the most common legal motions, challenges, and investigations, this resource also provides additional coverage on how to avoid fights, sex, gambling, and scams that can result in injury while in jail and cause additional criminal charges to be filed. Detailed budgeting forms to calculate the true, multiyear costs of legal defense--all the way through the years of probation, parole, and reentry into society--are also included.Par Stephen Case. 2018
This book provides a comprehensive, student-friendly and critical introduction to youth justice in England and Wales, offering a balanced evaluation…
of its development, rationale, nature and evidence base. It explores the evolution of definitions and explanations of youth offending and examines the responses to it that constitute youth justice. Bringing together theory and practice, this book provides a balanced exposition of contemporary youth justice debates, including detailed discussions of governmental rationales and practical issues and an extensive evaluation of critical academic positions. It includes a range of features designed to engage and inspire students: ‘Stop and think’: Activities challenging students to reflect on important issues. ‘Conversations’: Discussions of key themes and issues from the perspectives and experiences of relevant stakeholders, including policy makers and activists. ‘Telling it like it is’: Testimonies giving voice to the personalised, subjective and contentious viewpoints of youth justice influencers. ‘Controversies and debates’: Prompts to stimulate students to question and critique established knowledge and understanding by considering alternative angles. ‘Recurring theme alerts’: Boxes flagging up recurring themes in the developing construction of youth offending and youth justice. This book is essential reading for students taking courses in youth justice, youth offending, youth crime, youth work and social policy.Par Qingzhi Huan. 2010
This volume consists of analyses by experts from both the West and the East on the up-to-date development of Eco-socialism…
as a red-green politics within the context of capitalist globalisation. It investigates whether and/or in what sense Eco-socialism can offer a better explanation to the causes of ecological problems than the other Green discourses - such as deep ecology and ecological modernisation theory, and thus has more contributions to make in dealing with the deteriorating ecological crisis throughout the world.