442 research outputs found
Michael Durst, Die Eschatologie des Hilarius von Poitiers. Ein Beitrag zur Dogmengeschichte des vierten Jahrhunderts, Bonn, 1987. (Hereditas : Studien zur alten Geschichte)
No full textFontaine Jacques. Michael Durst, Die Eschatologie des Hilarius von Poitiers. Ein Beitrag zur Dogmengeschichte des vierten Jahrhunderts, Bonn, 1987. (Hereditas : Studien zur alten Geschichte). In: Revue des Études Anciennes. Tome 90, 1988, n°1-2. pp. 231-232
Michael Durst, Die Eschatologie des Hilarius von Poitiers. Ein Beitrag zur Dogmengeschichte des vierten Jahrhunderts, Bonn, 1987. (Hereditas : Studien zur alten Geschichte)
No full textFontaine Jacques. Michael Durst, Die Eschatologie des Hilarius von Poitiers. Ein Beitrag zur Dogmengeschichte des vierten Jahrhunderts, Bonn, 1987. (Hereditas : Studien zur alten Geschichte). In: Revue des Études Anciennes. Tome 90, 1988, n°1-2. pp. 231-232
Was ist liturgische Kompetenz? Überlegungen zu einem liturgiedidaktischen Curriculum aus evangelisch-reformierter Perspektive
No full textThe relevance of intangible assets in German SMEs
No full textPurpose – The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose
of company succession in particular.
Design/methodology/approach – To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process.
Conducting a web-survey, 51 answers were received (response-rate 1⁄4 42.5 per cent) which could be used for the analyses.
Findings – Amongst others, the study showed that intangible assets are of a moderate relevance.
However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision-making process of an investor.
Research limitations/implications – The total population of German Association is 135.
The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small- to
medium-sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries.
Practical implications – The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs.
Originality/value – This paper is pioneering in the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.
Keywords Small to medium-sized enterprises, Intangible assets, Investors, Succession, Germany
Paper type Research pape
Guy Bedouelle, Große illustrierte Kirchengeschichte. Menschen – Themen – Bilder. Aus dem Französischen von Afra Hildebrandt und Michael Durst, Fribourg – Bâle – Vienne, Herder, 2005
No full textArnold Matthieu. Guy Bedouelle, Große illustrierte Kirchengeschichte. Menschen – Themen – Bilder. Aus dem Französischen von Afra Hildebrandt und Michael Durst, Fribourg – Bâle – Vienne, Herder, 2005. In: Revue d'histoire et de philosophie religieuses, 86e année n°3, Juillet-septembre 2006. pp. 443-444
Disciplinarity and literate activity in science: tracing pathways of becoming, writing and practice
No full textIn 2013, the Next Generation Science Standards outlined eight practices or “habits of mind” that students must possess in order to “do science”. Rather than accept these practices as truth, this dissertation explores, from the perspective of the university scientists, how they came to engage in scientific inquiry on-the-job and across various sites of engagement. Furthermore, I sought to understand how science is taken up in classrooms that are enacting curriculum undergirded by these nationally legislated standards. Specifically, this project focused on the literate practices of participants in the scientific community and in one secondary science. Using a variety of ethnographic methodologies included retrospective accounts, drawing protocols, tracing practice across sites of engagement, and auto-ethnography, this research provides a deep dive into how participants engage in science and create knowledge across sites. Findings from this study suggest a renewed attention to representations of scientific practice that recognizes and grapples with the breadth of resources, both linguistic and semiotic, that adult scientists and students in science classes exhibit in the construction of scientific knowledge.Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2021-08-01The student, Sarah Durst, accepted the attached license on 2019-05-14 at 15:17.The student, Sarah Durst, submitted this Dissertation for approval on 2019-05-14 at 15:21.This Dissertation was approved for publication on 2019-05-20 at 10:38.DSpace SAF Submission Ingestion Package generated from Vireo submission #13974 on 2019-11-26 at 13:00:49Made available in DSpace on 2019-11-26T20:48:59Z (GMT). No. of bitstreams: 2
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Previous issue date: 2019-05-20Embargo set by: Seth Robbins for item 112883
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A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
No full textThe OECD’s Inclusive Framework is currently considering two substantial tax reform plans, Pillar One and Pillar Two. These are intended to develop a global consensus on methods for taxing the digitalised economy, but in their current form would have broad implications for international tax architecture in general, and particularly for the control of base erosion and profit-shifting (BEPS).
This brief focuses on one component of Pillar One: Amount B. This would modify the OECD’s transfer pricing Transactional Net Margin Method (TNMM), as applied to ‘routine’ marketing functions of distribution companies. The TNMM, since its inception in 1995, has become central to tax administration in many countries. This is because multinational enterprises (MNEs) commonly establish ‘limited risk’ subsidiaries in countries where they operate, to perform not only distribution functions, but also manufacturing and service-provider functions. MNEs argue that because subsidiaries incur only limited business risks and perform only ‘routine’ functions, they should be permitted under the arm’s-length standard to earn relatively low profit margins
in-country, and to transfer the remainder of their profits, in the form of management fees and other intragroup payments, to affiliates in other countries. The result has been high levels of BEPS.
Tax administrations are supposed to use the TNMM to limit profit-shifting from limited risk subsidiaries, including subsidiaries
engaged in distribution, manufacturing and service provision. The tax authority must (i) perform a detailed, case-by-case ‘functional analysis’ of the controlled subsidiary, and (ii) using information from commercially available financial databases, carry out ‘comparables studies’ on entities performing similar functions to the controlled subsidiary, ideally in the same country. It must then use statistical analysis to compute an ‘arm’s-length range’ of permissible profit levels, proposing adjustments if reported taxable income falls below the bottom of the range. Summary of ICTD Working Paper 108 by Michael C. Durst
A plea for responsible and inclusive knowledge management at the world level
No full textPurpose – This essay aims to draw attention to the idea of a new research approach to knowledge management (KM) labelled responsible KM (rKM) as a possible answer to not only address the consequences of the pandemic but also other present and upcoming societal challenges. Design/methodology/approach – This essay has been prepared by a KM researcher who shares their own personal views and opinion regarding past and current societal developments and based on that offers a potentially new KM direction. Findings – Switching the focus to rKM may help address current and upcoming social challenges that can only be addressed jointly by the global community and which would also involve a new consideration of the“knowledge” resource. Originality/value – The essay proposes a new alternative approach to KM called rKM that is based on ideas that to the author’s knowledge have not been discussed in this way in the contemporary literature on KM.CC BY 4.0Article publication date: 30 December 2021Corresponding author Susanne Durst can be contacted at: [email protected]</p
The influence of institutional conditions on firms’ process innovation – evidence from firms based on a multi-country analysis
No full textPurpose - Our understanding of the influence of institutional conditions on process innovation is still limited, despite managers’ need to know which factors should be considered in decision-making and governments should be aware of how to foster process innovation through the provision of attractive institutions. Therefore, this paper aims to examine how institutional dimensions such as workforce, political instability, labor regulation, corruption, tax administration and transportation influence process innovation in smaller firms located in emerging countries other than the BRICS (Brazil, Russia, India, China and South Africa). Design/methodology/approach - A data set from the World Bank Enterprise Surveys questioning over 20,000 companies from 41 emerging countries supplemented by the gross domestic product (GDP) per capita for each country was used and analyzed by the means of general linear mixed models. The analysis emphasized small- and medium-sized enterprises (SMEs) and excluded BRICS countries. Findings - The findings demonstrate which institutional factors matter for process innovation depending on company size and GDP. Research limitations/implications - This paper advances research on the influence of institutions on firm innovation – the institution–process innovation relationship in emerging countries other than the BRICS in particular. By considering the role of company size and GDP per capita on the institution–process innovation relationship, the paper offers more nuanced insights compared with prior studies and thus makes a strong contribution to the innovation theory. The data used are not suitable for a longitudinal study the same refers to capturing the variety found in the countries even those coming from the same geographic area. Practical implications - The results provide practitioners, e.g. managers of SMEs, with concrete ideas on how to improve process innovation in their companies. Other actors such as policymakers too can benefit from the results as they will allow the design of more target group-oriented measures, aspects that can ultimately lead to more sustainable businesses. Originality/value - By focusing on process innovation and emerging countries, the paper contributes to growing research efforts in emerging countries beyond the BRICS. Thus, the results add more diversity to the study of process innovation and its influencing external (institutional) factors. The emphasis on SMEs also allows us to highlight differences between different categories of SMEs.CC BY 4.0Susanne Durst is the corresponding author</p
Universal labeling algebras as invariants of layered graphs
No full textIn this work we will study the universal labeling algebra A(Γ), a related algebra B(Γ), and their behavior as invariants of layered graphs. We will introduce the notion of an upper vertex-like basis, which allows us to recover structural information about the graph Γ from the algebra B(Γ). We will use these bases to show that several classes of layered graphs are uniquely identifi ed by their corresponding algebras B(Γ). We will use the same techniques to construct large classes of nonisomorphic graphs with isomorphic B(Γ). We will also explore the graded structure of the algebra A(Γ), using techniques developed by C. Duff y, I. Gelfand, V. Retakh, S. Serconek and R. Wilson to find formulas for the Hilbert series and graded trace generating functions of A(Γ) when is the Hasse diagram of a direct product of partially ordered sets.Ph. D.Includes bibliographical referencesby Susan Durs
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