Grundprobleme der Kostenrechnung by Helmut Koch

By Helmut Koch

Mit dieser Schrift mochte ich mehrere Aufsatze gesammelt herausgeben, in denen Grund probleme der herkommlichen Kostenrechnung, bestehend aus Kostenarten-, Kosten stellen- und Kostentragerrechnung behandelt werden. Hierbei geht es vomehmlich um zwei Grundfragen der Kostenrechnung. Einmal wird das fundamentale challenge erortert, wie der der Kostenrechnung zugrunde liegende Allgemeinbegriff Stuckkosten zu definieren, d. h. begrifflich zu umreissen sei. primary ist diese Frage deshalb, weil mit ihrer Beantwortung zugleich das Prinzip, d. h. das im umfassendsten Sinne definierte Verfahren der herkommlichen Kostenrechnung im ganzen bestimmt wird. Denn die traditionelle Kostenrechnung besteht ja in nichts anderem als in der Konkretisation des Allgemeinbegriffes caught kosten. Mit dieser ersten Frage befassen sich der Aufsatz Zur Diskussion uber den Kostenbegriff (ZfhF, 1958, S. 355 ff.), der eigens fur dieses Buch verfasste Beitrag Zur Kontroverse: >wertmassiger(->pagatorischer( Kostenbegriff und die Arbeit Das Prinzip der traditionellen Stuckkostenrechnung (ZfB, 1965, S. 325 ff.). Zum anderen sei unter den etwas detaillierteren Verfahrensfragen der Kostenrechnung dasjenige challenge diskutiert, welches wohl als die schwierigste Prinzipienfrage gilt: das challenge der Gemeinkostenschlusselwahl. (Zum challenge des Gemeinkostenverteilungs schlussels: ZfbF, 1965, S. 169 ff.) Da diese Frage sowohl die Kostenartenrechnung als auch die Kostenstellen- und Kostentragerrechnung beruhrt, darf auch sie als ein Grund challenge bezeichnet werd

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European Union Common Foreign Policy: From EPC to CFSP Joint by M. Holland

By M. Holland

This ebook offers an exam of 1 of the 1st joint activities undertaken through the ecu Union below the typical international and safety coverage (CFSP) provisions of Maastricht. The case-study of South Africa is especially very important because it straddles either the CFSP and the eu Political Cooperation (EPC) sessions and hence similarities and constraints in policy-making and implementation will be made. The EC/EU coverage vis-a-vis South Africa is traced from 1977 via to the April 1994 South African elections. the sooner coverage interval of sanctions and optimistic measures are in comparison with the Nineteen Nineties guidelines of election commentary, the normalization of bilateral family and improvement coverage. basic conclusions in regards to the effectiveness and institutional points of joint activities are drawn and proposals for greater CFSP joint activities proposed. Vice-President of the fee, Sir Leon Brittan, has contributed a foreword to this volume.

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Britain's First Muslims: Portrait of an Arab Community by Fred Halliday

By Fred Halliday

Worry of the terrorist risk provoked by way of radical Islam has generated heated debates on multiculturalism and the mixing of Muslim migrant groups in to Britain. Yet little is understood approximately Britain’s first Muslims, the Yemenis. Yemenis begun settling in British port cities in the beginning of the twentieth century, and afterwards turned a part of the immigrant labour strength in Britain’s commercial towns. Fred Halliday's ground-breaking examine, established in Yemen and Britain, presents a desirable case examine for realizing the dynamics of immigrant cultures and the complexities of Muslim identification in Britain. Telling the tales of sailor groups in Cardiff and commercial staff in Sheffield, Halliday tracks the evolution of neighborhood organisations and the impression of British govt coverage on their improvement. He analyzes hyperlinks among the diaspora and the place of origin, and appears at how varied migrant teams in Britain relate to eachother less than the Muslim umbrella.  In a desirable new creation to his vintage research, Halliday explains the way it will help us comprehend British Islam in an age which has produced either al Qaeda and the Yemeni-born boxer Prince Naseem.

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Leopardi by Pietro Citati

By Pietro Citati

Giacomo Leopardi était né à Recanati en 1798. Sa vie brève s'acheva à Naples en 1837. Il avait trente-neuf ans. Pendant longtemps, nous n'avons european en France qu'une imaginative and prescient partielle et imprécise de cette determine majeure de los angeles littérature. Au terme d'un travail considérable accompli au cours des dernières décennies, nous disposons désormais de traductions complètes des oeuvres essentielles du grand poète et penseur italien, y compris sa volumineuse Correspondance et son colossal et fascinant Zibaldone. Ce livre arrive ainsi à aspect nommé.

Après une enfance heureuse, l. a. vie de Leopardi fut une blessure ouverte au coeur de sa jeunesse et jamais refermée. Il lui échut alors un destin sans autre miséricorde qu'une flamme intérieure portant los angeles pensée poétique à sa strength maximale et le verbe à sa plus haute perfection. Le temps où il vécut fut celui d'une stagnation et il jugea son époque "ridicule et glaciale". Après des années de réclusion à Recanati, où il se consuma dans des "études mortelles", Bologne, Pise, Florence et Naples scandèrent les étapes d'un chemin d'angoisse, de douleur, de désolation, de ardour, de solitude, mais aussi d'intense création et de quête jamais renoncée du bonheur. "Il est aussi most unlikely d'être heureux que de jamais cesser d'aspirer, par-dessus tout, voire uniquement, au bonheur", écrivait-il. Tout en suivant avec une empathie profonde l'itinéraire humain de Leopardi, Pietro Citati nous conduit au coeur de l'oeuvre d'un poète sizeable et d'un penseur génial dont l'une des contradictions fécondes consista à être un Moderne détestant l. a. modernité.

À propos de Pietro Citati

Pietro Citati est notamment l’auteur de livres consacrés à Goethe, Tolstoï, Kafka, Katherine Mansfield, Proust, Homère, Zelda et F. S. Fitzgerald. Son roman Histoire qui fut heureuse, puis douloureuse et funeste a obtenu le Prix Médicis étranger en 1991. En France, l’essentiel de son oeuvre est disponible aux Éditions Gallimard dans les collections L’Arpenteur et Folio.

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Business Site Selection, Location Analysis and GIS by Richard L. Church

By Richard L. Church

New built-in method of website choice makes it more straightforward to discover optimum sitesResponding to the more and more complicated nature of contemporary trade and alternate, this booklet integrates situation technological know-how and modeling with geographical details structures (GIS). As you improve throughout the textual content, you will find optimum strategies for sensible, real-life "siting" difficulties. moreover, the authors effectively display how this built-in procedure allows you to:Be extra effective and extra efficientProduce greater info and modelsDevelop higher strategies for arriving at a solutionProvide higher photograph representations of place alternativesBusiness web site choice, situation research, and GIS starts with a basic introduct-ory bankruptcy through introductory chapters on GIS and version construction basics. subsequent, the authors discover how you can use versions to research latest advertising and marketing and distribution structures in addition to the siting of a unmarried facility. finally, the ebook examines designing a process whereas making a number of simultaneous siting decisions.Each bankruptcy positive factors routines that show you how to placed your new talents and data into perform, fixing lifelike siting difficulties. moreover, all chapters comprise a bit that defines keywords and ideas in addition to a reference part that permits you to discover person issues in better depth.Clearly written and straightforward to stick with, this article doesn't require any must haves, making it appro-priate for undergraduate and graduate classes in addition to for any specialist who desires to make the most of the main complicated and powerful equipment for optimizing the positioning choice for a company.

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Atmospheric Halos by Walter Tape

By Walter Tape

About The Product

Published through the yankee Geophysical Union as a part of the Antarctic study Series.

Archdeacon caught was once seeing halos shaped in moonlight. Their daylight hours opposite numbers are unusually universal, not just within the arctic yet in temperate climates to boot. Many halos are attainable, forming arcs of coloured or white gentle nearly anyplace within the sky. Their occasional brilliance, kind, and unique shapes have inspired skywatchers for centuries.

This e-book introduces halos and attempts to express a few of their good looks. It tells a lot of what's recognized approximately them: how they come up, how such a lot of are attainable, and why a few are infrequent, whereas others happen each few days or so. No such insights, after all, are priceless for the joy of a halo demonstrate; certainly, an problematic reveal is one in every of Nature's wonders. however, knowing can upload to entertainment, specifically because the makings of a superb exhibit become as notable because the demonstrate itself.

Chapter 1 Halos from Plate Crystals (pages 1–12): Walter Tape
Chapter 2 Halos from Column Crystals (pages 13–27): Walter Tape
Chapter three Halos from Parry orientated Crystals (pages 29–44): Walter tape
Chapter four The 22° and forty six° Halos (pages 45–51): Walter Tape
Chapter five Why Are the infrequent Halos infrequent? (pages 53–57): Walter Tape
Chapter 6 The function of sunlight Elevation (pages 58–68): Walter Tape
Chapter 7 Subhorizon Halos (pages 69–76): Walter Tape
Chapter eight chilly climate Halos (page 77): Walter Tape
Chapter nine Organizing the Halos (pages 78–81): Walter Tape
Chapter 10 Pyramidal Crystals and abnormal Radius round Halos (pages 82–94): Walter Tape
Chapter eleven Hevel'S Halo and different Mysteries (pages 95–104): Walter Tape

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Alone on the Ice: The Greatest Survival Story in the History by David Roberts

By David Roberts

“An very important lacking tale from the heroic age of Antarctic exploration.”—Laurence Gonzales, writer of Deep Survival

On January 17, 1913, by myself and close to hunger, Douglas Mawson, chief of the Australasian Antarctic day trip, used to be hauling a sledge to come back to base camp. The canine have been long gone. Now Mawson himself plunged via a snow bridge, dangling over an abyss via the sledge harness. A line of poetry gave him the need to haul himself again to the surface.

Mawson was once occasionally lowered to crawling, and one evening he stumbled on that the soles of his ft had thoroughly indifferent from the flesh underneath. On February eight, whilst he staggered again to base, his positive factors unrecognizably skeletal, the 1st teammate to arrive him blurted out, “Which one are you?”

This exciting and virtually incredible account establishes Mawson in his rightful position as one of many maximum polar explorers and day trip leaders. it really is illustrated by means of a trove of Frank Hurley’s well-known Antarctic photos, many by no means earlier than released within the usa.

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Cambridge Handbook of Consciousness by Philip David Zelazo, Morris Moscovitch

By Philip David Zelazo, Morris Moscovitch

The Cambridge instruction manual of awareness is the 1st of its sort within the box, and its visual appeal marks a different time within the historical past of highbrow inquiry at the subject. After many years within which cognizance was once thought of past the scope of valid medical research, cognizance re-emerged as a favored concentration of study in the direction of the top of the final century, and it has remained so for almost twenty years. There at the moment are such a lot of various traces of research on recognition that the time has come whilst the sector might eventually make the most of a booklet that attracts them jointly and, by way of juxtaposing them, presents a complete survey of this fascinating box. An authoritative table reference, to be able to even be compatible as a sophisticated textbook.

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The Question of Palestine and the United Nations (Revised by United Nations

By United Nations

The problem of Palestine has drawn loads of realization of the foreign group and the United international locations for a few years. This revised variation of the book highlights the occasions and milestones during the finish of 2007. This 12 months marks the twentieth anniversary of the outbreak of the Palestinian emerging opposed to Israeli profession. The e-book describes the historical past of the query of Palestine, the function of the United international locations and the quest for peace, and illustrates the paintings of the United international locations in the direction of an everlasting cost.

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Environmental Economics: Theory and Policy in Equilibrium by Hans Wiesmeth

By Hans Wiesmeth

This textual content offers an research and research of the main crucial parts of environmental idea and coverage, together with foreign environmental difficulties. The technique is predicated on average theoretical instruments, specifically equilibrium research, and goals to illustrate how monetary rules may also help to appreciate environmental concerns and consultant policymakers. present subject matters together with weather swap, overfishing and built-in ways to environmental guidelines are rigorously analyzed during this framework, and a mess of sensible examples from a variety of components of the realm is presented.

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