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1. |
Record Nr. |
UNINA990009116350403321 |
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Autore |
Gribaudi, Maurizio <1951- > |
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Titolo |
1848 : la révolution oubliée / Maurizio Gribaudi & Michèle Riot-Sarcey |
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Pubbl/distr/stampa |
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Paris : La Découverte, ©2008 |
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ISBN |
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Descrizione fisica |
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Altri autori (Persone) |
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Disciplina |
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Locazione |
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Collocazione |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910640000803321 |
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Autore |
Glenk Caroline |
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Titolo |
Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen : Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA |
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Pubbl/distr/stampa |
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Baden-Baden, : Nomos Verlagsgesellschaft mbH & Co. KG, 2022 |
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Descrizione fisica |
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1 electronic resource (475 p.) |
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Collana |
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Steuerwissenschaftliche Schriften ; Band 83 |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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The thesis deals with the fundamental tax policy question on the |
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"correct" treatment of losses in partnerships and other tax-transparent entities.
It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently than in Germany (despite similar principles of company law) and in some cases very far-reaching option rights exist. The book deals in a differentiated manner with the "tech-niques" of dealing with corporate losses in corporations and partnerships as well as with the possibilities of an option for the non-transparent or transparent taxation, and culminates in a legislative proposal. |
Das Buch behandelt die steuerrechtspolitische Grundfrage nach der „richtigen“ Behandlung von Verlusten in Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen.
Als Basis dient ein Rechtsvergleich mit Ländern, in denen die Grenzlinie zwischen transparenter und intransparenter Besteuerung (trotz ähnlicher gesellschaftsrechtlicher Grundlagen) anders als in Deutschland gezogen wird und teils sehr weitreichende Optionsrechte bestehen. Das Buch setzt sich mit den „Techniken“ des Umgangs mit Unternehmensverlusten bei Kapital- und Personengesellschaften ebenso differenziert auseinander wie mit den Möglichkeiten einer Option für das Trennungsprinzip oder eine transparente Besteuerung und mündet in einen Gesetzesvorschlag. |
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3. |
Record Nr. |
UNINA9910781403503321 |
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Autore |
Kent M. <1950-> |
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Titolo |
Vegetation description and data analysis [[electronic resource] ] : a practical approach / / Martin Kent |
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Pubbl/distr/stampa |
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Chichester, West Sussex, UK ; ; Hoboken, NJ, : John Wiley & Sons, c2012 |
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ISBN |
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1-119-96239-0 |
1-283-33773-8 |
9786613337733 |
1-119-94478-3 |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (438 p.) |
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Collana |
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New York Academy of Sciences |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Plant communities - Data processing |
Plant communities |
Plant ecology - Data processing |
Plant ecology |
Vegetation surveys - Data processing |
Vegetation surveys |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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VEGETATION DESCRIPTIONAND DATA ANALYSIS; Contents; Preface to the second edition; Acknowledgements; Safety in the field; Chapter 1 The nature of quantitative plant ecology and vegetation science; Chapter 2 Environmental gradients, plant communities and vegetation dynamics; Chapter 3 The description of vegetation in the field; Chapter 4 The nature and properties of vegetation data; Chapter 5 Basic statistical methods for understanding multivariate analysis; Chapter 6 Ordination methods; Chapter 7 Phytosociology and the Zürich-Montpellier (Braun-Blanquet) School of subjective classification |
Chapter 8 Numerical classification, cluster analysis and phytosociologyChapter 9 Computer software for the analysis of vegetation and environmental/biotic data; Chapter 10 Future developments in vegetation science and quantitative plant ecology; References; Index; Color Plate |
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Sommario/riassunto |
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Vegetation Description and Data Analysis: A Practical Approach, Second Edition is a fully revised and up-dated edition of this key text. The book takes account of recent advances in the field whilst retaining the original reader-friendly approach to the coverage of vegetation description and multivariate analysis in the context of vegetation data and plant ecology. Since the publication of the hugely popular first edition there have been significant developments in computer hardware and software, new key journals have been established in the field and scope and application of vegetati |
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