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Das "Amtliche AO-Handbuch 2024" enthält alle notwendigen, aktuellen Bestimmungen zum Thema. Im Einzelnen sind dies: Abgabenordnung (AO) Anwendungserlass zur AO (AEAO) Einführungsgesetz zur AO (EGAO) Finanzgerichtsordnung (FGO) Ferner sind Auszüge aus anderen relevanten Gesetzen, BMF-Schreiben und Einzelerlassen abgedruckt. Zielgruppen: Steuerberaterinnen und Steuerberater Fachanwältinnen und Fachanwälte für Steuerrecht Finanzverwaltung Finanzrichterinnen und Finanzrichter Dozentinnen und Dozenten für Steuerrecht Studierende Steuerrecht

"Changing market dynamics, technological advances, and geopolitical stresses have transformed investment risk management over the last 20 years. As new and bespoke products have emerged, new risks and additional complexities have driven advances in risk management processes and analytics. Furthermore, investors' priorities are shifting with the rise of sustainability, resulting in the growth of environmental, social and governance (ESG) products and investment strategies. Given the abundance of change, risk managers have adapted their processes and tools to address market turbulence, structural bond market changes, product complexity, ESG strategies and regulatory oversight. Having a strong risk management culture coupled with comprehensive risk management processes allows risk managers to rapidly adapt to new circumstances. Using BlackRock's investment risk paradigm as the underlying structure, this book blends investment risk management practices with new concepts and models to help practitioners manage risk. While the book focuses primarily on fixed income risk practices, analytics and models, the concepts and theories presented can be applied to other asset classes. The book also shares lessons learned during and after the 2008 Financial Crisis as well as some preliminary thoughts on the impacts of the Coronavirus Pandemic"--

This Element develops a new Strategic Capabilities Framework for studying and steering complex socio-ecological systems. It is driven by the central question of what are the most essential capabilities that ought to be fostered for addressing the fundamental 21st Century environmental challenges and Earth system transformations. The author's objective is to innovate transformative ideas toward better climate and ocean governance that are of interest both to academics and policymakers in the field. Rather than investigating the design and effectiveness of institutions in governing the climate and the oceans, the authors offer an alternative approach starting from the assumption that global governance arrangements must be informed by the capabilities of the communities affected. This Element aims to offer out-of-the-box thinking about capabilities-focused and community-centered frameworks that align multi-level systems of governance with the fundamental challenges of global environmental change. This title is also available as Open Access on Cambridge Core.

"A gripping and authoritative account of the year that sealed the fate of the Nazis, from the bestselling historian. June 1944. In Operation Bagration, more than two million Red Army soldiers, facing 500,000 German soldiers, finally avenged their defeat in Operation Barbarossa in 1941. In the following three weeks, Army Group Centre lost 28 of its 32 divisions. The same month saw the Allies triumph on the beaches of Normandy, but, despite the myths that remain today, it was the events on the Eastern Front in 1944 that sealed Hitler's fate and destroyed Nazism. Sophisticated new forms of deception and ruthless Partisan warfare led to a dramatic shift in fortunes in favour of the Soviets - whilst a war within a war in Ukraine complicated the campaign on the Eastern Front. Drawing on previously untranslated sources, bestselling historian Jonathan Dimbleby describes and analyses this momentous year, covering the military, political and diplomatic story in his usual evocative style. We see how Soviet triumphs effectively gave Stalin authority to occupy Eastern Europe, whilst the two Western leaders - often sharply disagreeing amongst themselves - lacked the military or political muscle to challenge this new arrangement. Dimbleby's gripping, masterly narrative sets the drama of the relationships between the "big three" against the history being created on the battlefield, and shows how the Soviet victories in 1944 enabled Stalin to dictate the terms of the post-war settlement and lay the foundations for the Cold War"--Publisher's description

Nach dem Zweiten Weltkrieg blieben Tausende deutsche elternlose Säuglinge, Kinder und Jugendliche in Polen zurück. Teresa Willenborg zeichnet die Schicksale der vergessenen deutschen Kriegskinder nach und macht so ihre Erfahrungen sichtbar. Als "Kinder des Feindes" waren sie mit Vorurteilen und Ausgrenzung konfrontiert. Sie lebten in Heimen oder bei Pflegefamilien und mussten sich in einer fremden Umgebung und Kultur zurechtfinden, ihr Leben blieb geprägt von Traumata, Verlusten und Anpassungsschwierigkeiten. Manche Kinder fanden in Polen eine neue Heimat und ein neues Zuhause. Das vorliegende Buch analysiert Herausforderungen, denen sich auch heute Kinder und Jugendliche in Ländern, die vom Krieg erfasst wurden, stellen müssen: dem Verlust der Eltern, der Heimat, der Kindheit und damit einer stabilen Lebenssituation. Es zeigt zugleich, dass Kinder in der Lage sind, sich unter schwierigsten Bedingungen ein neues Leben aufzubauen.

"Crisis and decline in the working class were frequent themes in American popular culture during the 1970s. In contrast, more positive narratives about America's managerial and professional class appeared during the 1980s. Focusing on these two key decades, this book explores how portrayals of social class and associated work and labor issues including gender and race appeared in specific films, television shows, and music. Comparing and contrasting how forms of popular media portrayed both unionized and non-unionized workers, the book discusses how workers' perceptions of themselves were in turn shaped by messages conveyed through media. The book opens with an introduction which outlines the historical context of the immediate post-war period and the heightened social, political, and economic tension of the Cold War era. Three substantial chapters then explore film, television and music in turn, looking at key works including Star Wars, Coming Home, 9 to 5, Good Times, The Mary Tyler Moore Show, and the music of Bruce Springsteen and rap artists. Drawing on both primary and secondary sources, the book is principally situated within wider labor and working-class research, and the relatively new history of capitalism historical sub-field. This book is vital reading for anyone interested in issues around labor and work in the media, labor history, and popular culture history during two key decades in modern American history"--

In the aftermath of the COVID-19 pandemic, and in the midst of global economic turmoil, university students and staff face unprecedented challenges to their mental-wellbeing. With a focus on the UK experience, this book presents a thorough examination of the mental health challenges faced in university communities. Key topics covered include the role of alcohol, social media, and financial pressures, as well as specific challenges presented by ethnicity and gender. The book draws on case studies and media extracts to demonstrate the reality of mental health within universities in the current climate, and includes practice points and suggestions for action to improve policy going forward. This is a much-needed handbook for mental health professionals, including psychiatrists, clinical psychologists and GPs, social support workers and counsellors, as well as teaching staff, students and parents.