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The OECD’s Global Minimum Tax and its Implementation in the EU – A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law
Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes, consultations and announcements, the OECD, with the active support of the EU, has created a framework for a global minimum tax (Pillar Two or GloBE). In the meanwhile, jurisdictions are faced with the practical difficulties of incorporating an incredibly complex set of rules into their domestic legal systems. This book aims to shed light on the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and aims to explore the relationship betwee...
Atomic Scale Interconnection Machines
This volume documents the first International Workshop on Atomic Scale Interconnection Machines organised by the European Integrated Project AtMol in June 2011 in Singapore. The four sessions, discussed here in revised contributions by high level speakers, span the subjects of multi-probe UHV instrumentation, atomic scale nano-material nanowires characterization, atomic scale surface conductance measurements, surface atomic scale mechanical machineries. This state-of-the-art account brings academic researchers and industry engineers access to the tools they need to be at the forefront of the atomic scale technology revolution.
Legal Theory of Auction
The widespread understanding of auction structure considers auction as consisting of three contracts: contract between the seller and the auctioneer, contract between the auctioneer and the buyer and the sale contract between the seller and the buyer. The book challenges this concept, arguing that the traditional tripartite concept of auction is too narrow and does not correspond to the actual structure of auction relations. Demonstrating that an auction structure consists of a plethora of legal relationships, including noncontractual relations, this book explores the legal concept of auction sale and the structure of accompanying relations. The book provides a historical overview of auction...
Geosonics
How do we listen to the earth? That is the central question posed in Geosonics: Listening Through Earth's Soundscapes. Working across sound studies, media theory, and environmental media studies, Joshua Dittrich explores the material and metaphorical geology of the sonic environment. In an epoch of climate crisis, environment is no longer a neutral background, site, or simple “surrounding”: environment is immanently implicated in the chains of mediation that make up the material and imaginative infrastructure of our lives. The analytical task of Geosonics is to tune into that infrastructure through sound. Drawing on influential work in sound studies around the concept of transduction, this book explores how listening does not take place in a pre-existing soundscape, but rather makes place by etching out a mediated, mutually constitutive set of relations between listeners, media, and environments.
Scanning Probe Microscopy
This book explains the operating principles of atomic force microscopy and scanning tunneling microscopy. The aim of this book is to enable the reader to operate a scanning probe microscope successfully and understand the data obtained with the microscope. The chapters on the scanning probe techniques are complemented by the chapters on fundamentals and important technical aspects. This textbook is primarily aimed at graduate students from physics, materials science, chemistry, nanoscience and engineering, as well as researchers new to the field.
New Chairs
Offering 67 examples of intriguing chairs, this book features chairs by famous names, such as the Campana brothers, Tom Dixon and Marcel Wanders, as well as by lesser-known designers. In addition to large-format images of the completed designs, it includes drawings, prototypes, and photographs of manufacturing processes.
Amsterdam
An endlessly entertaining portrait of the city of Amsterdam and the ideas that make it unique, by the author of the acclaimed Island at the Center of the World Tourists know Amsterdam as a picturesque city of low-slung brick houses lining tidy canals; student travelers know it for its legal brothels and hash bars; art lovers know it for Rembrandt's glorious portraits. But the deeper history of Amsterdam, what makes it one of the most fascinating places on earth, is bound up in its unique geography-the constant battle of its citizens to keep the sea at bay and the democratic philosophy that this enduring struggle fostered. Amsterdam is the font of liberalism, in both its senses. Tolerance for...
Official Gazette of the United States Patent and Trademark Office
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Can We Make Them Use These Strategies?
Um erfolgreich forschend lernen zu können, müssen Schülerinnen und Schüler bestimmte Handlungsweisen erlernen und einüben. In einer Prä-Post-Studie zum Strategielernen wurden das hypothesengeleitete Experimentieren und die Control-of-Variables-Strategie zunächst vermittelt. Danach sollten diese Strategien in zwei Experimentierumgebungen, unterstützt durch z.B. Prompts, angewandt werden. Da sowohl reale Experimente als auch Computersimulationen zum Strategielernen eingesetzt werden können, wurden vier Treatmentgruppen (real-real, real-virtuell, virtuell-real, virtuell-virtuell) miteinander verglichen. Neben Kontrollvariablen wie kognitive Fähigkeiten und Motivation wurden prä-post ...
Course Success in the Undergraduate General Chemistry Lab
Stetig hohe Studienabbruchquoten in den MINT-Fächern an deutschen Hochschulen, welche auch aus geringem Kurserfolg in einführenden Laborpraktika resultieren könnten, und die wachsende Kritik an der Qualität und Wirksamkeit ebendieser machen eine eingehende Betrachtung von Laborpraktika notwendig. Diese Studie untersuchte die Lernziele des Laborpraktikums Allgemeine Chemie für Lehramtsstudierende im ersten Semester sowie Faktoren für den Kurserfolg, um daraus Aussagen über den Stellenwert von Laborpraktika in der universitären Bildung, insbesondere für langfristigen Studienerfolg, abzuleiten. Dazu wurde ein theoretisches Modell zu Grunde gelegt, welches das Vorwissen der Studierenden...
