956 research outputs found
Begrenzung der Gewinnverschiebung in Konzernen mittels der Zinsschranke : eine Steuerwirkungsanalyse
No full textIn 2017 the European Union (EU) implemented the Anti-Tax-Avoidance directive, known as the Anti-BEPS-directive, which has to be transformed into national law until 01.01.2019 by every member of the EU. In Art. 4 of the directive, the EU implemented a general interest barrier for companies within the EU. The goal of this paper is to investigate the impact of this implementation of the interest barrier on Austrian corporations with an explorative single-case study. Through theoretical sampling the Austrian corporation FACC Operations GmbH, which will be affected by the European interest barrier, was selected for the study. The single-case study should provide possible answers about the influence of the European interest barrier on Austrian corporations as well as its impact on the results after taxes. The findings show that the economic impact is not as high as it was expected. The European interest barrier has more impact on corporations, which were affected by an economic crisis, which means that the optional carry-forwards are mainly affected. In case of the FACC Operations GmbH, the carry-forward for exceeding borrowing costs is similar to the prohibition for deducting interests.von Mathias Mader, BSc.Masterarbeit Universität Innsbruck 201
Begrenzung der Gewinnverschiebung in Konzernen mittels der Zinsschranke : eine Steuerwirkungsanalyse
No full textIn 2017 the European Union (EU) implemented the Anti-Tax-Avoidance directive, known as the Anti-BEPS-directive, which has to be transformed into national law until 01.01.2019 by every member of the EU. In Art. 4 of the directive, the EU implemented a general interest barrier for companies within the EU. The goal of this paper is to investigate the impact of this implementation of the interest barrier on Austrian corporations with an explorative single-case study. Through theoretical sampling the Austrian corporation FACC Operations GmbH, which will be affected by the European interest barrier, was selected for the study. The single-case study should provide possible answers about the influence of the European interest barrier on Austrian corporations as well as its impact on the results after taxes. The findings show that the economic impact is not as high as it was expected. The European interest barrier has more impact on corporations, which were affected by an economic crisis, which means that the optional carry-forwards are mainly affected. In case of the FACC Operations GmbH, the carry-forward for exceeding borrowing costs is similar to the prohibition for deducting interests.von Mathias Mader, BSc.Masterarbeit Universität Innsbruck 201
Mauersegler weiter Wege. Mathias Enard: Kompass
No full textAnalysis of the peculiar scientific narrative in the novel of the Prix-Goncourt winning author Mathias Enard
Les commissions électorales en Afrique de l'Ouest
No full text[author: Mathias Hounkpe ; Ismaila Madior Fall]Electronic ed.: Abuja ; Bonn : FES, 201
Paul Bourget, écrivain engagé
No full textPaul Bourget, A committed writer, Yehoshua Mathias.
In the France of the early twentieth century, Paul Bourget's figure is that of a successful novelist who became gradually a «committed author». A monarchist, deeply conservative, passionate defender of religion and the family as the vital bases of the social order, he thus became the bard of the bourgeois ethic faced with the destabilization of modernity.Mathias Yehoshua. Paul Bourget, écrivain engagé. In: Vingtième Siècle, revue d'histoire, n°45, janvier-mars 1995. pp. 14-29
„Nature must be felt“ – Alexander von Humboldt, pioneer of an ecological worldview and protagonist of „transversal reason“
No full textDer Text erinnert zum 250sten Geburtsjahr an Alexander von Humboldt, ein Vordenker für eine ökologische Sicht der Welt und ein früher Protagonist „transversaler Vernunft“. Er ist als Ideengeber für die „neuen Naturtherapien“, für die Integrative Therapie und für eine ökologische Sicht in der Psychotherapie eine unverzichtbare Quelle. Einige aus dieser Perspektive wichtige Aspekte seines Denkens und Werkes werden aufgezeigt. Er ist ein Referenzautor für transversales und integratives Konzeptualisieren in unserer Zeit.The text commemorates the 250th year of birth of Alexander von Humboldt, a thought leader for an ecological view of the world and an early protagonist of „transversal reason“. He is an indispensable source of ideas for the „new nature therapies“, for integrative therapy and for an ecological viewpoint in psychotherapy. Some important aspects of his thinking and work are shown from this perspective. He is a reference author for transversal and integrative conceptualization in our time.https://www.fpi-publikation.de/gruene-texte/17-2019-petzold-h-g-mathias-wiedemann-u-natur-muss-gefuehlt-werden-alexander-v-humboldt/peerReviewedpublishedVersio
„Natur muss gefühlt werden“ – Alexander von Humboldt, Vordenker einer ökologischen Weltsicht und Protagonist „transversaler Vernunft“
No full textDer Text erinnert zum 250sten Geburtsjahr an Alexander von Humboldt, ein Vordenker für eine ökologische Sicht der Welt und ein früher Protagonist „transversaler Vernunft“. Er ist als Ideengeber für die „neuen Naturtherapien“, für die Integrative Therapie und für eine ökologische Sicht in der Psychotherapie eine unverzichtbare Quelle. Einige aus dieser Perspektive wichtige Aspekte seines Denkens und Werkes werden aufgezeigt. Er ist ein Referenzautor für transversales und integratives Konzeptualisieren in unserer Zeit.The text commemorates the 250th year of birth of Alexander von Humboldt, a thought leader for an ecological view of the world and an early protagonist of „transversal reason“. He is an indispensable source of ideas for the „new nature therapies“, for integrative therapy and for an ecological viewpoint in psychotherapy. Some important aspects of his thinking and work are shown from this perspective. He is a reference author for transversal and integrative conceptualization in our time.https://www.fpi-publikation.de/polyloge/25-2019-petzold-h-g-mathias-wiedemann-u-natur-muss-gefuehlt-werden-alexander-v-humboldt/peerReviewedpublishedVersio
How political are national identities? A comparison of the United States, the United Kingdom, and Germany in the 2010s
No full textThis is the final version of the article. Available from SAGE Publications via the DOI in this record.Original data supporting this research are available from the UK Data Archive (Study Number 851142): http://dx.doi.org/10.5255/UKDA-SN-851142/Research demonstrates the multi-dimensional nature of American identity arguing that the normative content of American identity relates to political ideologies in the United States, but the sense of belonging to the nation does not. This paper replicates that analysis and extends it to the German and British cases. Exploratory structural equation modeling attests to cross-cultural validity of measures of the sense of belonging and norms of uncritical loyalty and engagement for positive change. In the 2010s, we find partisanship and ideology in all three nations explains levels of belonging and the two content dimensions. Interestingly, those identifying with major parties of the left and right in all three countries have a higher sense of belonging and uncritical loyalty than their moderate counterparts. The relationship between partisanship, ideology, and national identity seems to wax and wane over time, presumably because elite political discourse linking party or ideology to identity varies from one political moment to the next.The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: Data collection was funded by a grant from the Economic and Social Research Council of the United Kingdom (RES-061-25-0405)
The reality of fiction: the ECO by Mathias Goeritz
No full textAbstract
This article covers the full biography of a building, the Experimental Museum El Eco, designed by Germanborn and Mexican émigré artist and architect Mathias Goeritz. It provides an approach intersecting the biography of the author, the history of the building, and prominent individuals of the two cultural traditions, German and Mexican, who participated in the creation of a very special and unique building: El Eco. On the one hand, the ethics of Expressionism, the interest in non-European art, the cult of primitivism and the aesthetic system of the pair of concepts abstraction-empathy, all stemming from German culture. On the other, the pantheistic religiosity of landscape, zoomorphism and anthropomorphism, the interest in masks, and the aesthetics of monumental scale, stemming from pre-Cortesian Mexican culture. Taking the stance of intertwining Mathias Goeritz parcours with those of individuals and issues from his German past and his Mexican future – highlighting the figures of Wilhelm Worringer, Paul Westheim, Luis Barragán, Edmundo O'Gorman, and Ida Rodríguez Prampolini – this article proposes a return trip from fiction to reality, following in the footsteps of the author and comparing them with the pathway of the very building El Eco
Oswald Mathias Ungers and Sol LeWitt: Variations
No full textOne of the fundamentals of Oswald Mathias Ungers work is the definition of a new unity between art and architecture. What this investigation is focused on is the identification of the intersection point between art and architecture, considering the project for the Entrance to the Kaiserthermen in Trier (20032007) as case study, revealing the system of theoretical, methodological and compositional correspondences. Plastic art is Ungers' main interlocutor: one of the author's most important references is Sol LeWitt (1928-2007), an artist he admired and collected. Setting the work of Oswald Mathias Unger and Sol LeWitt side by side, offers the opportunity to underline the shared interpretation that the two authors have of the world of forms postulated by Henri Focillon (1881-1943) in Life of Forms, according to which form, autonomous with respect to time and place, has its own universe, governed by its own laws, space and matter. According to these premises, we propose to read Trier's building through the instruments of art, following the hypothesis that in this project art embodies a creative and positive component in the definition of architecture, a cultural stimulus that guides the author in the design process
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