... and profit are below certain thresholds in two consecutive years IFRS versus German GAAP (revised) Summary of similarities and differences Comparison of IFRS andGerman GAAP (revised) IFRS German ... entities, and to improve the disclosure requirements about consolidated and unconsolidated entities IFRS versus German GAAP (revised) Summary of similarities and differences Comparison of IFRS andGerman ... Comparison of IFRS andGerman GAAP (revised) Goodwill – initial recognition and measurement IFRS versus German GAAP (revised) Summary of similarities and differences IFRS German GAAP (revised)...
... called a Simonist and eke a Courtisan ,And here to every peasant and every common manMy knavery will very well appear.I called and cried to all who'd give me ear,To nobleman and knight and all above ... appears as a distinct and separate theology, is traceable in the fourteenth and fifteenth centuries in the mystical movement connected with the names of Meister Eckhart and Tauler Meister [66]Eckhart, ... need to poor handicraftsmen at per cent.; uniformity of coinage and of weights and measures was to be decreed, together with the abolition of the Roman and Canon law Legists, priests, and princes...
... J W and R R Moore (2003) Early Warning Models in Real Time Journal of Banking and Finance, Vol 27, pp 1979 - 2001 Hackethal, A (2004) German Banks and Banking Structure In: Schmidt, R H and J ... (1991) Identification of Problem Banks and Binary Choice Models Journal of Banking and Finance, Vol 15, pp 53 - 71 - 29 - Estrella, A., S Park and S Peristiani (2000) Captial Ratios as Predictors ... distressed German co-operative and savings banks Severe data limitations on German problem institutions have prevented analysis in the past Drawing on an original database of 96 co-operative and...
... J W and R R Moore (2003) Early Warning Models in Real Time Journal of Banking and Finance, Vol 27, pp 1979 - 2001 Hackethal, A (2004) German Banks and Banking Structure In: Schmidt, R H and J ... (1991) Identification of Problem Banks and Binary Choice Models Journal of Banking and Finance, Vol 15, pp 53 - 71 - 29 - Estrella, A., S Park and S Peristiani (2000) Captial Ratios as Predictors ... distressed German co-operative and savings banks Severe data limitations on German problem institutions have prevented analysis in the past Drawing on an original database of 96 co-operative and...
... called a Simonist and eke a Courtisan, And here to every peasant and every common man My knavery will very well appear I called and cried to all who'd give me ear, To nobleman and knight and all above ... stand it no longer, and flung basket and baby into the brook The changeling and the little devil played for a few moments with each other, rolling over and over, and crying, "Ho, ho, ho!" and ... children and true Christians, obeying God's command and fighting against the devil's order"; and, on the other hand, that "all who give the bishops a willing obedience are the devil's own servants, and...
... Children and Adolescents in Germany: Results of the German Health Interview and Examination Survey for Children and Adolescents (KiGGS) European Journal of Pain 2010, in press Cohen J (Ed.) Statistical ... paper ME has assisted in the statistical analyses and has revised the manuscript All authors have read and approved the final manuscript Acknowledgements The German Health Interview and Examination ... Interview and Examination Survey for Children and Adolescents (KiGGS) was funded by the German Ministry of Health, the Ministry of Education and Research and the Robert Koch Institute - 14 - References...
... per group and are expressed as mean ± SEM cell number ×104 There were no statistical differences between PBS-Ap and PBS, nor were there differences between GC frass-Ap and GC frass Statistical ... μg/ml) and supernatants were analyzed by ELISA for TH2 cytokine (IL-5 and IL-13) or TH1 cytokine (interferon (IFN) γ) expression as previously described [22] Histology Whole lungs were removed and ... embedded in paraffin, sectioned, and stained with haematoxylin and eosin (H&E) and Periodic Acid Schiff (PAS) To quantify mucin production, we counted airways and determined the percentage of...
... literally, means 'German law jurists', that is, jurists who study German law The misleading term refers to the jurists who studied Germanic law and those legal concepts in modern 19th century German law ... gifts Gift from hand to hand exempt from notarization The true nature of the gift from hand to hand Real and consensual contracts Dogmatic importance of the gift from hand to hand /wsta causa fratifffonis ... transfer system and some general concepts and principles (chapter 1) German law is treated in chapter Because of the German emphasis on dogmatics we shall find a lot of delicate distinctions and concepts...
... BASIC GERMAN: A GRAMMAR AND WORKBOOK Basic German: A Grammar and Workbook comprises an accessible reference grammar and related exercises in a single volume It introduces German people and culture ... (interrogative) and tends to be more ‘open’ The second starts with a finite verb and requires ‘yes’ or ‘no’ as an answer Similar use in English andGerman Both types are frequently used in English and German: ... complex aspects into simple segments Examples in English andGerman illustrate each point and introduce relevant vocabulary Checklists and exercises Integrated exercises allow immediate practice...
... einem Verwandten eines Verwandten eine Verwandte eine Verwandte einer Verwandten einer Verwandten -Verwandte -Verwandte -Verwandten -Verwandter Ein Verwandter von mir wohnt in Bonn (nom., masc.) ... Male persons and male animals: Female persons and female Young persons and young animals: animals: der Journalist, der Tiger die Journalistin, die Katze das Kind, das Küken Days, months and seasons: ... Hauptstadt von Deutschland ist Berlin The capital of Germany is Berlin Differences between Germanand English The use of the definite article can sometimes differ in English andGerman The definite...
... teachers and the advantages and disadvantages of instruction from native and nonnative speaker teachers We also discussed social factors such as age and gender of teachers and learners and how ... They should understand how to draw on students’ distinct learning styles, how schema theory can help teachers understand connections between reading and writing and how individual and cultural differences ... speaking teachers to excel because they have a first-hand understanding of the linguistic, social and cultural needs of their target audience and the language teaching situation Similarly, the contributions...
... science and literature, the essay genre, and the history of Germanics Among his book publications are Crossing boundaries: a theory and history of essayistic writing in German – () and ... common German heritage, and only with Christa Wolf ’s Kindheitsmuster (; Patterns of childhood ) does a German, who is also an East Germanand a German woman, critically reconstruct the past and ... between philosophy and literary form in German literature – He has published a book on Hegel’s religious and historical thought, History, spirit and experience (), and edited the collection...
... weaving of ‘‘lands and peoples’’ (Land und Leute), but as ‘‘spaces and races’’ (Raum und Volk) to be ordered by German mastery and organization For many, a new German identity and mission directed ... history has been enriched by the exploration of two parallel histories These are the social and cultural history of armed conXict, and the impact of military events on social and cultural history ... possibilities and practices, oVering ideas and conclusions about the East’s nature, its dangers and opportunities for Germany, forming a crucial cultural and psychological background and preexisting...
... (Vienna) and the other in 2008 (Salzburg) In Vienna, there is a stand-alone CAP curriculum In Switzerland, all medical schools are well established and have a long tradition In Switzerland as in Germany, ... sent to all 33 academic departments of CAP in the German- speaking parts of Europe: 26 in Germany, in Austria, and in Switzerland After mailings and some personal reminders, the response rate was ... faculty and through the exchange of students [15] Discussion The focus of the present survey was on teaching CAP to medical students in Austria, Germany, and the Germanspeaking part of Switzerland...
... terms, and not in psychologically individualistic ones Two cardinal models held sway: that of the quietist and that of the activist Through contemplation and meditation on the transcendental good and ... development from the era, Christoph Martin Wieland’s (–) Die Geschichte des Agathon (–; The history of Agathon) and Goethe’s Wilhelm Meisters Lehrjahre (–; Wilhelm Meister’s years of apprenticeship) ... prehistory leading up to the innovative moves by Meier, Mendelssohn and Philosophy and literature in the German Enlightenment Lessing That prehistory – largely ignored, yet intriguing and...
... common German heritage, and only with Christa Wolf ’s Kindheitsmuster (; Patterns of childhood ) does a German, who is also an East Germanand a German woman, critically reconstruct the past and ... aesthetic trend and Marxism The modernist acceptance of cognitive fragmentation and subjectivist perspectivism is, he says, incompatible with the Marxist demand for objective totality and singular ... in that Germany was less urbanised, centralised and industrialised, andGerman culture thus perhaps in terms of content more provincial, particularist and inward-looking Yet the characteristic...
... changing) the German present lies in the German past The German historical novel is thus only obliquely a realist form Historical fact sits uneasily with historicist ideology In the historical novels ... and a the old Germany was occupied and then abolished by the imperialist heir of the Revolution, the optimism and cosmopolitanism characteristic of both literary and philosophical strands ... political and philosophical ambivalence of historicism (and the potential convergence of its idealist and positivist strands) is made clear by its application to the study of contemporary German...
... Amit Das Gupta and Mona and Cesar Pastor for their hospitality during my trips to Berlin, and my friends in Bavaria and elsewhere for their support ‘at a distance’ My Dutch colleagues and friends: ... frequently associated with historical institutionalism, which sees institutions as ‘relatively persistent features of the historical landscape and one of the central factors pushing historical development ... during the 1990s, the 2001 pension reform under Minister Riester and the Hartz IV reform merging unemployment assistance and social assistance under Minister Clement (2003/2004) The two core questions...