The book by strangers
Extraits
Pédagogie
Global Perspectives in Early Childhood Education
The idea for this book arose from presentations delivered at two conferences in Tartu and in Tallinn in Estonia. These conferences brought together many professionals and researchers working in early education, many from Europe, and also Australia and the USA. This book, written by 37 authors, consists of chapters about the development of early childhood education, children's developing skills and the early childhood curriculum, and about the role of early childhood teachers. Further topics are the role of parents in early childhood education, and the work with children with special needs in the preschool. The book will be of interest to those interested in early childhood practice and policy.
01/2011
Littérature étrangère
The redemption (book 3 club trilogy)
Série LE CLUB, volume 3. Menacée par le Club, Sarah a bien failli y laisser la vie. A peine s'est-elle remise sur pied que Jonas et elle décident de faire tomber le Club une bonne fois pour toute. Plus rien ne doit se dresser entre eux et ils doivent avoir une totale confiance l'un envers l'autre s'ils veulent démanteler le réseau criminel auquel ils ont affaire. Leur objectif va les mener à Las Vegas, où les attendent bien des périls. Car ils sont loin d'imaginer l'ampleur des manigances douteuses du Club... Traduit de l'anglais par Lucie Delplanque.
09/2016
12 ans et +
The Book of Ivy Tome 1
Au nom de quoi seriez-vous prêt à tuer ? A la suite d'une guerre nucléaire dévastatrice, la population des Etats-Unis s'est retrouvée décimée. Un groupe de survivants a fini par se former, mais en son sein s'est joué une lutte de pouvoir entre deux familles pour la présidence de la petite nation. Les Westfall ont perdu. Cinquante ans plus tard, les fils et les filles des adversaires d'autrefois sont contraints de s'épouser, chaque année, dans une cérémonie censée assurer l'unité du peuple. Cette année, mon tour est venu. Je m'appelle Ivy Westfall, et je n'ai qu'une seule et unique mission dans la vie : tuer le fils du président que je suis destinée à épouser. L'objectif, c'est la révolution, et le retour au pouvoir des miens. Peu importe qu'un coeur de chair et de sang batte dans sa poitrine, peu importe qu'un innocent soit sacrifié pour des raisons politiques. Peu importe qu'en apprenant à le connaître, je fasse une rencontre qui change ma vie. Mon destin est scellé depuis l'enfance. Bishop doit mourir. Et je serai celle qui le tuera. Née pour trahir et faite pour tuer... Sera-t-elle à la hauteur ? Book of Ivy est le premier roman d'Amy Engel, à la fois suspense insoutenable, dystopie cruelle et histoire d'amour torturée.
03/2015
Religion jeunesse
Rdv the book 2019. 365 méditations
A l'aide du RDV, le lecteur découvre quotidiennement un texte biblique, un commentaire du texte rédigé par l'un des auteurs et une mise en pratique. En quatre ans, et autant de livres, pas loin de la totalité de la Bible sera ainsi couverte. L'application pour Smartphone s'appuie sur le texte et le commentaire du jour pour aider le lecteur à approfondir sa méditation, à l'aide de vidéo, d'audio, de témoignage, d'images et de beaucoup d'autre contenu.
10/2018
Comics Super-héros
The Dark Knight returns. Book one
Le livre numérique (en anglais : ebook ou e-book), aussi connu sous les noms de livre électronique et de livrel, est un livre édité et diffusé en version numérique, disponible sous la forme de fichiers, qui peuvent être téléchargés et stockés pour être lus sur un écran (ordinateur personnel, téléphone portable, liseuse, tablette tactile), sur une plage braille, un dispositif de lecture de livres audio, ou un navigateur.
03/2021
Design
The Package Design Book. Volume 2
Parce qu'elle ne cesse jamais de s'étendre et d'innover, la conception d'emballage est un des secteurs les plus vivants, évolutifs et concurrentiels du design actuel. Il est influencé par de nombreux facteurs, comme les attentes croissantes des consommateurs, des stratégies marketing de plus en plus contraignantes, l'évolution des pratiques environnementales et la volonté d'adhérer aux revendications en termes de diversité, notamment culturelle. En se développant à cette cadence aussi rapide qu'astreignante, la conception d'emballage a englobé des ingrédients et des experts de tous horizons -designers, prestataires de service, fournisseurs de matériaux et imprimeurs - pour former un écosystème à part entière. Les Pentawards voguent sur cet essor et mettent le secteur en ébullition depuis 15 ans. Chaque année, la remise de ces prix établit une référence mondiale en termes de qualité en désignant les créations les plus éclectiques et futées. Le Package Design Book - Volume 2 présente les lauréats de la décennie passée et célèbre l'emballage comme forme d'art kaléidoscopique. Il expose les développements les plus récents et inattendus mais dresse aussi un panorama clair de l'évolution de cette industrie, notamment dans le domaine des nouveaux matériaux et de la responsabilité environnementale. A propos de la collection Bibliotheca Universalis : la compilation culturelle indispensable qui rend hommage à l'éclectisme de l'univers TASCHEN !
03/2023
Histoire et Philosophiesophie
Thinking about Physics
Physical scientists are problem solvers. They are comfortable "doing" science: they find problems, solve them, and explain their solutions. Roger Newton believes that his fellow physicists might be too comfortable with their roles as solvers of problems. He argues that physicists should spend more time thinking about physics. If they did, he believes, they would become even more skilled at solving problems and "doing" science. As Newton points out in this thought-provoking book, problem solving is always influenced by the theoretical assumptions of the problem solver. Too often, though, he believes, physicists haven't subjected their assumptions to thorough scrutiny. Newton's goal is to provide a framework within which the fundamental theories of modem physics can be explored, interpreted, and understood.
"Surely physics is more than a collection of experimental results, assembled to satisfy the curiosity of appreciative experts," Newton writes. Physics, according to Newton, has moved beyond the describing and naming of curious phenomena, which is the goal of some other branches of science. Physicists have spent a great part of the twentieth century searching for explanations of experimental findings. Newton agrees that experimental facts are vital to the study of physics, but only because they lead to the development of a theory that can explain them. Facts, he argues, should undergird theory.
Newton's explanatory sweep is both broad and deep. He covers such topics as quantum mechanics, classical mechanics, field theory, thermodynamics, the role of mathematics in physics, and the concepts of probability and causality. For Newton the fundamental entity in quantum theory is the field, from which physicists can explain the particle-like and wave-like properties that are observed in experiments. He grounds his explanations in the quantum field.
Although this is not designed as a standalone textbook, it is essential reading for advanced undergraduate students, graduate students, professors, and researchers. This is a clear, concise, up-to-date book about the concepts and theories that underlie the study of contemporary physics. Readers will find that they will become better-informed physicists and, therefore, better thinkers and problem solvers, too.
01/2000
Religion
Allaitement Divin. To be breastfed by the Lord
C'est à la sortie de couches après l'accouchement de mon 2nd fils, en Juillet 2012, que le Seigneur m'inspira d'écrire ce livre sur l'allaitement divin.L'allaitement maternel est de loin le mode d'alimentation qui est le plus recommandé par les institutions en relation avec l'enfance, et les spécialistes de la santé. Et cela pour plusieurs raisons. Tout comme l'Amour de DIEU pour l'Homme est la meilleure formule qui puisse être reçue par l'enfant de DIEU.C'est un reflet parfait de la relation entre DIEU et ses enfants. " Allaitement Divin " fera donc ce parallèle entre ces 2 images emblématiques, afin de nous porter dans une autre dimension de la relation avec DIEU.Car ainsi parle l'Eternel : Voici, je dirigerai vers elle la paix comme un fleuve, Et la gloire des nations comme un torrent débordé, Et vous serez allaités ; Vous serez portés sur les bras, Et caressés sur les genoux ". Esaïe : 66.12
02/2020
Mathématiques
Statistical and Data Handling Skills in Biology
All biologists need to be able to handle numbers, yet students of biology often approach this topic fearfully. This guide helps to, develop key skills for the study of biology in the minimum time through guided practise.
Statistical and Data Handling Skills in Biology is an easy-to-use handbook which concentrates on essentials. It explains why certain mathematical concepts can help in biology and describes them in simple language and pictures with few equations. Numerous worked examples and problems from real biological situations are provided. The book first shows how to handle numbers and S.I. units. It then explains why variation is such a problem in biology and shows how to use statistical tests to separate real effects from the background variation. Finally it explains how to choose appropriate statistical tests to, analyse data and how to improve the design of experiments. Students will develop confidence in dealing with numbers by working through the problems provided.
Key features include:
- takes a biological viewpoint;
- clear, concise coverage of essential concepts;
- helpful explanations and pictures with a minimum of equations;
- step-by-step guides to statistical tests;
- guidance on using computer-based statistical packages;
- decision charts for choosing statistical tests;
- worked examples and problems, with solutions provided.
This book makes an ideal companion for biologists at all levels, as a text for elementary courses for sixth form and first year undergraduate students, a self-study guide, or as a laboratory handbook for the working biologist.
01/2000
XXe siècle
Victory will be next ! A Diary, 6th June - 10th August 1944
The story takes place in Brittany, focussing on Rennes and Redon, i.e. about 200 kilometres (125 miles) from the D-Day landing beaches in Normandy, about fifteen minutes by plane as the crow flies. The months of June and July 1944 were very difficult for the allied troops. They relentlessly fought to block German reinforcements coming from the West and the South, which resulted in constant bombing and machine-gunning of the rear boundary of the front line, the area where we were living. As civilians, we did not take part in the fighting and everyday life alternated between calm periods, on the verge of being "normal", and tragic moments of great tension. ''Victory will be next ! " is a set of notes written at that moment in time, day by day, by a fifteen-year-old boy. They are, obviously, fragmented, even a little naive, But they are nonetheless a testimony of a snapshot of history within the larger picture of WWII. They should be taken as such.
03/2021
Littérature française
Handicapped
The mere fact of existing is already a battle of every moment, but that of being born a woman is seen as the most arduous of battles, in a society that considers women not only less than men, but below men. The simple attributes devolved to human being are sometimes denied to them, under the indifferent eye of the society. Who is to blame for this general contemptuous attitude vis-à-vis the woman ? The man ? Society ? Or the woman herself ? Woman parenthood, excision, rape, sexual harassment, the prison, early marriages and widowhood are core points tackled in the seven short stories of this book where the main characters ; Micheline, Amina, Jenaëlle, Ann-Lise, Lucie, Violet and Bernadette shall each take the reader through their stories using their own words. Based on true stories, these fictions are a personal move to throw more light on the stumbling blocks faced by the woman in her struggle for optimal fulfillment. Through the life stories clearly depicted in this book, most readers can picture their own lives, the lives of a mother, a sister, a friend or a daughter. Two objectives constitute the backbone of this book ; draw attention on the way the woman is perceived by the African society and Cameroon in particular and raise awareness in the woman so that she can come to understand that the key to her destiny lies within herself and nowhere else. Hence the need to portray womanhood as society sees it : a handicap.
10/2020
Essais
The wire by Sofilm
Vingt ans après la sortie de son pilote, The Wire (Sur écoute) reste sans aucun doute la plus grande fresque politique et criminelle de l'Amérique moderne. Dans cet ouvrage inédit richement illustré, les journalistes du magazine So film vous emmènent faire un tour à Baltimore, à la recherche d'Omar, de McNulty et tous les autres. Voilà le guide ultime pour se replonger dans les racines de la corruption et du trafic de drogue, aux origines du chef-d'oeuvre de David Simon.
03/2022
Sciences de la terre et de la
The Biomechanics of Insect Flight. Form, Function, Evolution
From the rain forests of Borneo to the tenements of Manhattan, winged insects are a conspicuous and abundant feature of life on earth. Here, Robert Dudley presents the first comprehensive explanation of how insects fly. The author relates the biomechanics of flight to insect ecology and evolution in a major new work of synthesis.
The book begins with an overview of insect flight biomechanics. Dudley explains insect morphology, wing motions, aerodynamics, flight energetics, and flight metabolism within a modern phylogenetic setting. Drawing on biomechanical principles, he describes and evaluates flight behavior and the limits to flight performance. The author then takes the next step by developing evolutionary explanations of insect flight. He analyzes the origins of flight in insects, the roles of natural and sexual selection in determining how insects fly, and the relationship between flight and insect size, pollination, predation, dispersal, and migration. Dudley ranges widely - from basic aerodynamics to muscle physiology and swarming behavior - but his focus is the explanation of functional design from evolutionary and ecological perspectives.
The importance of flight in the lives of insects has long been recognized but never systematically evaluated. This book addresses that shortcoming. Robert Dudley provides an introduction to insect flight that will be welcomed by students and researchers in biomechanics, entomology, evolution, ecology, and behavior.
01/2000
Religion
Revelation and Theology
This book examines the theological epistemologies of two of this century's most prominent theologians, Hans Urs von Balthasar and Karl Barth. Both theologians responded to modernist theologies by drawing from the best of their own traditions. Both tried to reinstate theology as a true science which takes its object, namely, the revelation of God in Jesus Christ, seriously. They therefore make excellent conversation partners. This book closely traces their arguments as they seek to formulate their understanding of theological knowledge and theological science from a christological and trinitarian perspective, based on the concrete self-disclosure of God in Jesus Christ.
11/1999
Mouvements artistiques
Hockney's Eye. The Art and Technology of Depiction
David Hockney is the best known and most widely admired painter in the world. This vibrant catalogue accompanies a major exhibition at the The Fitzwilliam Museum and the Heong Gallery in Cambridge, as well as the Teylers Museum in Haarlem, Netherlands. Throughout his long career, David Hockney has insistently explored diverse ways of depicting the visible world. He has scrutinised the methods of the old masters, and explored radical departures from their cherished assumptions The exhibition and accompanying book are the first to focus on this central theme in his art. "Western art" from the Renaissance until at least the late 19th century has been dominated by the depiction of nature. Was this to be accomplished by direct looking (called "eyeballing" by Hockney) or with the assistance of optical theory and devices, such as cameras ? Hockney has experimented with the full range of existing strategies, overtly using perspective in some of his classic pictures and rigorously investigating optical aids for the imitation of nature, including the camera obscura and camera lucida. Yet he has come to reject the photograph as the definitive image of what we see. Along the way, he has identified a "camera culture'' in European painting from 1400, arguing very controversially that the supreme naturalism of painters like Jan van Eyck are the product of optical devices. His book, Secret Knowledge (2001), with its majestic panorama of paintings over the course of five centuries, claims that art historians have missed the central aspect of painters' practice. The "Hockney thesis" has been received more favourably outside the professional world of art history than in it. His own artistic practice has been in vigorous dialogue with his radical thesis, and he has progressively demonstrated new and dynamic ways of characterising the visual world without perspective and other conventional techniques. This quest results a series of joyous challenges to our ways of seeing in the major exhibition in Cambridge at the Fitzwilliam Museum and in the Heong Gallery (Downing College). It will look at the whole span of Hockney's varied career and at the nature of the optical devices he has tested. His vision will be explored in the setting of traditional masterpieces of naturalistic observation, and in the context of modern sciences and technologies of seeing. The first section of the book looks at his thrilling experiments in seeing and representing in broad historical and contemporary contexts. This is followed by discussions of pre-photographic devices for capturing the appearances of things by optical means. The third section includes essays on Hockney's experiments from the perspectives of neuroscience and computer vision. In short, it reveals in a new way the working of Hockney's unique eye.
04/2022
Physique, chimie
Radiation chemistry. From basics to applications in material and life sciences
This book gives a progress report on the many and original contributions of radiation chemistry to the fundamental knowledge of the vast domain of chemical reactions and its applications. Radiation chemistry techniques indeed make it possible to elucidate detailed physicochemical mechanisms in inorganic and organic chemistry (including in space) and in biochemistry. Moreover, this comprehension is applied in materials science to precisely control syntheses by radiation, such as radiopolymerisation, radiografting, specific treatment of surfaces (textiles, paintings, inks, etc.), synthesis of complex nanomaterials, degradation of environmental pollutants and radioresistance of materials for nuclear reactors. In life sciences, the study of the effects of radiation on biomacromolecules (DNA, proteins, lipids) not only permits the comprehension of normal or pathological biological mechanisms, but also the improvement of our health. In particular, many advances in cancer radiotherapy, in the radioprotection of nuclear workers and the general population, as well as in the treatment of diseases and the radiosterilization of drugs, could be obtained thanks to this research. Abundantly illustrated and written in English by top international specialists who have taken care to render the subjects accessible, this work will greatly interest those curious about a scientific field that is new to them and students attracted by the original and multidisciplinary aspects of the field. At a time when radiation chemistry research is experiencing spectacular development in numerous countries, this book will attract many newcomers to the field.
05/2008
Droit
Porosités du droit. Textes en français et anglais
Comment penser un monde juridique transnational sinon comme composé de droits poreux ? Nous avons recueilli les réflexions de juristes qui sont professeurs, avocats et chercheurs de nombre de pays. Ils nous offrent des idées tantôt théoriques et abstraites, tantôt pragmatiques et concrètes. Nous les avons laissés parler en anglais ou en français plutôt que de les traduire, estimant que la compréhension de l'autre commence par l'écoute de sa voix. / How can one conceive of global legal transnationalism except as constituted by legal porosity ? This book brings together the perspectives of lawyers who are professors, practitioners and researchers from numerous countries. They offer ideas, as the case may be, theoretical and abstract, or pragmatic and specific. They speak in French or English rather than in translation, so that we may listen to them in their own voices.
01/2021
Monographies
Gustave Moreau. The Fables
Gustave Moreau (1826-1898) is one of the most brilliant and enigmatic artists associated with the French Symbolist movement. This book accompanies an exhibition of some of the most extraordinary works he ever made, unseen in public for over a century. Moreau's watercolours of the Fables of Jean de La Fontaine (1621-1695) were created between 1879 and 1885 for the art collector Antony Roux and their stylistic range encompasses historicism and the picturesque, orientalist fantasies and near-abstract chromatic experiments. They were exhibited to great acclaim in Paris in the 1880s and in London in 1886, where critics compared the artist to Edward Burne-Jones. One critic commented on Moreau's ' keen apprehension of the weird. ' There were originally 64 works in the series, which was subsequently acquired by Miriam Alexandrine de Rothschild (1884-1965), but nearly half were lost during the Nazi era. The surviving works have not been exhibited since 1906 and they have only ever been published in black and white. This book is the first to reproduce them in colour - many shown actual size. Created at the height of the French 19th-century revival of watercolour, the variety of subject matter and technique, their colouristic effects and the sophistication of Moreau's storytelling, will be a revelation to readers. Preparatory drawings for the Fables, including animal studies made from life in the Jardin des Plantes demonstrate the wide-ranging research that informed Moreau's visions. Prints after Moreau's Fables by Félix Bracquemond (1833-1914) translate the jewel-like colours into monochrome in some of the most innovative etchings of the age, while the most delicate effects of the watercolours were also transformed into vitreous enamels. In-depth accounts of each watercolour, explaining the story and exploring Moreau's response to it. The introduction will place the series in the long history of illustrations of La Fontaine's canonical work, whose sources include Aesop's fables and traditional European and Asian tales, as well as considering Moreau in the context of his own, turbulent, times.
08/2021
Non classé
Bonoure and Buxum
If married in church, medieval women vowed before God and their husbands to be ‘bonoure and buxum', that is, meek and obedient in bed and at table. This book is a study of wives in a variety of fourteenth- and fifteenth-century romance, fabliaux, cycle drama, life-writing, lyrics and hagiography. The volume examines key moments that defined life as a married woman : her eligibility to become a wife, the wedding ceremony, her conjugal rights and duties, childbirth and her contribution to the family economy. The book explores the way in which the literary representation of wives is in dialogue with discourses that strove to construct and regulate the role of ‘wife'; canon and secular law, marriage liturgy, medical treatises on the female body, sermons, manuals of spiritual instruction, biblical paradigms, conduct books and misogamous writings. Moreover, the volume examines the possibilities for subversion of these paradigms by listening to literary wives speak both within and against these discourses. Real women's attitudes, and strategies of subversion, are woven into the volume throughout, as recorded in church and manorial court records, in their wills and in their writing.
08/2006
Droit
Europe's Role in a South African Methodology
This work consists of essays on the so-called Middle Ages, seen from two perspectives. Writing from a sideline perspective, as opposed to the perspectives of historically mainstream theologies, in the first part of the book the author proposes a method for reading religious political texts with European philosophical insights but with a relevance for South Africa. This is done by comparing so-called Medieval texts with South African texts and situations within the demands of liberation, contextualisation, and communalism.In the second part of the book, from a female perspective, the author reevaluates the post-Biblical history of Christianity, criticising the terms "Patristics" and "Middle Ages". A South African women's theology is then offered as the outcome of the sideline perspective on the Bible, history and theology discussed in this book.
12/1991
Religion
Nebulae of Discourse
Nebulae of Discourse takes its inspiration from Peirce's philosophy, but merges its horizon with that of current critical theory, as well as confronts certain issues posed by post-Heideggerian hermeneutics. Its principal themes include the nebular nature of texts and of human subjectivity, questions of textual boundaries and limits, and interpretation construed as an ontological category. The book proposes a methodology which explores terrain feared by hermeneutics, but at the same time advocates a need for methodological rigour defied by deconstructive trends in post-structuralism. Unlike hermeneutics, this methodology recognizes the fact that there is no non-discursive reality ; unlike deconstruction, it refuses to rely on the innocence of praxis without theory. The conditions of possibility of contemporary discourse themselves require conditions of possibility : an infrastructure of discursive mechanisms, of signs and semioses that allow specific practices to take place and to be meaningful. It is this fundamental, rudimentary infrastructure that constitutes the book's main focus.
10/1997
Anglais apprentissage
Commercially speaking. Workbook
Commercially Speaking is an elementary to pre-intermediate level course in language and communication skills for students on vocational courses. It will be especially useful to those working towards a qualification to help them find work in a commercial environment where they will need to use some English. There is a strong focus on commercial correspondence and telephoning skills, which are practised within a realistic framework designed to reflect the situations students will meet on entering the workplace. This Workbookfollows the syllabus of the Student's Book, with greater emphasis on reading and writing tesks, and activities which can be carried out for homework or as extension activities in the classroom. Material from authentic sources is included where appropriate. Answers to Workbook exercises are included at the end of the corresponding unit in the Teacher's Book. The complete course comprises the Student's Book, this Workbook, a Teacher's Bookwith a complimentary diskand photocopiable progress tests, and one audio cassette.
01/1999
Littérature française
Wheelchair hop on hop off
Clotilde recounts her daily life during her studies with her chronic disease, often flanked by her trustworthy wheelchair. It's not always easy to manage studies, hospitalizations, internships, and outings in a wheelchair, all of which are affected by the uncertainties of a chronic disease ! Despite the moments of discouragement and the many obstacles, it is with humour, optimism and determination that the young woman continues to lead her life, which she shares with us through her encounters and days of varying fitness. This book is an invitation to change one's view of the wheelchair and disability by discovering its joys and sorrows !
09/2021
Non classé
Labouring Lives
Labouring Lives unravels the huge changes which have so fundamentally altered the life courses of ordinary women over the past one hundred and fifty years, namely the changes in marriage and fertility patterns. Using dynamic data from Dutch population registers and analytical techniques from the life course approach, the book offers new evidence on women's changing position in the labour market, their role in pre-nuptial sexuality, and their contribution to marriage and fertility change in the Netherlands between 1880 and 1960. The author reconstructs the socio-economic and demographic worlds of different groups of working and non-working women, and by doing so she is able to locate the various groups driving the changes. Advanced statistical tools enable the author to analyse differences in fertility strategies, stopping versus spacing, employed by various social and cultural groups in the Netherlands. This book leads to conclusions which challenge a number of orthodoxies in the field.
10/2014
Beaux arts
The fondation Louis Vuitton by Frank Gehry. Edition en Anglais
This volume recounts the story of an architectural, environmental, and technological adventure. It details the challenges posed by creating the newest addition to the Parisian skyline-a building that was conceived by Frank Gehry as the Fondation Louis Vuitton's premier work of art. Inspired by the new cultural institution, the book's carefully sequenced chapters reflect each episode in the series of challenges that arose. A work of reference on the process of designing and building the Fondation, the book offers solutions for architecture professionals while simultaneously remaining accessible and pertinent to the general reader. Featuring interviews with leading architects such as Frank Gehry and Paul Chemetov, technical explanations by the engineers who designed the building, historical essays, and a flash code to additional online content, the book also includes a diverse range of illustrations-from the Jardin d'Acclimation's archival drawings, to ground plans, elevations, spectacular views of the construction site, and 3-D simulations, as well as formal portraits of the construction workers by Charles Fréger. Together, the rich ensemble of elements demonstrates the vibrant atmosphere of this creative laboratory. The volume unveils itself little by little, just like Frank Gehry's edifice itself, revealing surprise after surprise in accordance with an unwavering, strong, and coherence design principle.
10/2014
Droit international
Hidden dividend distributions & hidden capital contributions, 2e édition. A technical guide
Luxembourg companies have a legal personality that is separate from that of their shareholder(s). Consequently, they may enter into agreements with their shareholders as they do with third parties. However, when the terms and conditions of those agreements do not adhere to the arm's length standard, tax adjustments may be required in accordance with the concepts of hidden dividend distribution and hidden capital contribution. Both concepts aim at a separation of the sphere of the company (which is itself subject to corporate income tax on its worldwide income) from that of its shareholders. As such, the concepts of hidden dividend distribution and hidden capital contribution are cornerstones of Luxembourg's transfer pricing rules. In addition, in the context of associated enterprises (in a group of companies), tax adjustments might be required under Article 56 of the Luxembourg Income Tax Law ("LITL"). Hence, a clear distinction must be made between agreements that adhere to the arm's length principle and agreements that, motivated by the shareholding relationship, shift advantages from the company to the shareholder or vice versa. Therefore, each contractual relationship between a company and its shareholder(s) must be considered. Luxembourg tax law does not provide for exhaustive definitions of hidden dividend distributions and hidden capital contributions. Both concepts have their origins in case law of the German Reich Tax Court (Reichsfinanzhof) and have been carefully extended and refined through the years by the German Federal Tax Court (Bundesfinanzhof). Since the publication of the first edition of this book back in 2011, the Luxembourg Courts had to decide in numerous cases involving both concepts. This book offers a one-of-a-kind, practical insight into the tax treatment of hidden dividend distributions, hidden capital contributions and triangular cases. Charts, case studies and checklists aid the reader in identifying and assessing the various cases in which hidden dividend distributions and hidden capital contributions may arise. A new chapter with practical case studies considers situations that may occur in the context of multinational groups, Luxembourg alternative funds and individual shareholders. Reading this thorough guide is indispensable for an in-depth understanding of the concepts of hidden dividend distribution and hidden capital contribution. Tax advisers, practitioners and tax students should gain substantially from the insights provided in this book.
01/2024
Technologies
Integral Bridges. A fundamental approach to the time-temperature loading problem
Integral bridges have become increasingly popular in the UK over recent years. Problems and costs associated with failed expansion joints in conventional bridges not only make integral bridges a cost-effective option but also means they have longer lifespans that their counterparts. The Highways Agency standards now require that, wherever possible, all new bridges of less than 60 m length should be of integral form.
The growing importance of integral bridges has highlighted the need for more information and guidance to assist in improving bridge design. This book presents the results of research commissioned by the Highways Agency into the thermally induced soil/structure interaction created by environmental temperature changes and the associated cyclical displacements imposed on the granular backfill of bridge abutments. It :
develops a better theoretical understanding of temperature-induced cyclic displacements ; in particular the strain ratcheting in backfill soil in contact with a 'stiff' structure, identifies the governing soil parameters and examines their influence, develops numerical modelling procedures to predict soil behaviour, identifies and quantifies the controlling features of bridge structures relevant to the interaction problem
This book provides essential information for bridge designers to aid their understanding of the cyclical changes in backfill pressures and settlement due to diurnal and annual changes in bridge deck temperature - a crucial factor when designing integral bridges.
01/2000
Droit
Activation Policies for the Unemployed, the Right to Work and the Duty to Work
Since the 1990s and the 2000s, Western social protection systems have experienced a turn towards activation. This turn consists of the multiplication of measures aimed at bringing those who are unemployed closer to participation in the labour market. These measures often induce a strengthening of the conditions that must be met in order to receive social benefits. It is in this well known context that the authors gathered in this book decided to take a closer look at the relationship between activation policies for the unemployed and the right and the duty to work. If activation measures are likely to increase transitions towards the labour market, we can also make the assumption that they may, particularly when they are marked with the seal of coercion, hinder or dramatically reduce the right to freely chosen work. In such circumstances, the realisation of the "right to work", which is often stated to be the aim of those who promote activation, tends in practice to be reduced to an increasing pressure being exerted on the unemployed. In this case, isn't it actually the duty to work that is particularly reinforced ? After an historical and philosophical perspective on the issue, this assumption is confronted with the developments observed in the United States and in France, and then with the guidelines laid down in international human rights instruments. What follows is a discussion of two alternatives to the dominant activation model : the basic income guarantee and the employment guarantee.
06/1987
Non classé
German-Irish Corporate Relationships
The book addresses the question of whether, in an age of internationalisation and globalisation, cultural differences are still relevant to German-Irish corporate relationships ? The first three chapters establish the theoretical framework for the analysis by exploring the notion of culture, profiling the business cultures of both countries, and examining existing approaches to the study of parent company-foreign subsidiary relationships. In the following three chapters, using interviews carried out with two sample groups (fifteen German parent companies and fourteen of their Irish operations ; seven Irish parent companies and nine of their German operations), the parent companies in both groups are examined to see whether they demonstrate characteristics which are in keeping with their national business cultures. Their foreign operations are then analysed as is the parent company-foreign subsidiary relationship to determine whether any parent company influences are visible. The general approaches adopted by the two groups of parent companies to their foreign operations are compared and contrasted. Finally differences in national attitudes and values are identified and their impact assessed.
02/2004
Technologies
SOIL MECHANICS AND FOUNDATIONS. CD-Rom included
With its simplicity in presentation, this new book makes the difficult concepts of soil mechanics and foundations much easier to understand! The author explains basic concepts and fundamental principles in the context of basic mechanics, physics, and mathematics. From Practical Situations and Essential Points to Practical Examples and Questions to Guide Your Reading the book is packed with helpful hints and pedagogy that make the material crystal clear.
This book also includes a CD-ROM that offers readers hands-on learning. The CD contains interactive animations of basic concepts, interactive problem solving, electronic quizzes, interactive computer programs for special topics, virtual labs and much more. With the help of this CD and text, anyone can quickly master the key principles behind soil mechanics and foundations.
KEY FEATURES
* A What you should be able to do list at the beginning of each chapter alerts readers to what they should learn after studying each chapter.
* The author maintains a solid level of technical rigor despite the simplicity in presentation.
* A large number of examples are worked out step-by-step to illustrate problem-solving techniques.
* The CD-ROM includes The Virtual Soils Laboratory, which allows readers to do sophisticated soil testing at their own convenience.
01/2000
