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 Free Download Altersvorsorgebesteuerung in Deutschland, USA und Europa: Eine ökonomische und steuerrechtliche Analyse By Sandra Schwarz (auth.) 2004 | 207 Pages | ISBN: 3824480492 | PDF | 11 MB Die "richtige" Besteuerung der Altersvorsorge ist ein viel diskutiertes Thema in den Steuerwissenschaften. Die derzeitigen steuerlichen Regelungen folgen keinem einheitlichen Konzept. Nach einem Urteil des Bundesverfassungsgerichts im Jahr 2002 ist der Gesetzgeber verpflichtet, bis zum 1.1.2005 eine Neuregelung zu treffen. Die Bundesregierung schlägt mit ihrem Entwurf eines Alterseinkünftegesetzes die nachgelagerte Besteuerung vor. Sandra Schwarz untersucht, ob die nachgelagerte Besteuerung aus ökonomischer Sicht mit einer Einkommensteuer systemkonform ist oder in Richtung Konsumsteuer weist. Auf der Basis einer Darstellung der Grundkonzeptionen einer Einkommen- und einer Konsumsteuer erfolgt eine Einordnung der steuerjuristischen Argumentation für die vor- bzw. die nachgelagerte Besteuerungsvariante. In einem Ländervergleich werden die Regelungen zur Altersvorsorgebesteuerung in den USA, Österreich und Schweden sowie Frankreich, Großbritannien und Spanien dargestellt und Reformempfehlungen für Deutschland abgeleitet.  Free Download Christopher Chant - Allied Fighters 1939-45 (The Essential Aircraft Identification Guide) Amber Books | 2008 | ISBN: 1905704690 | English | 200 pages | PDF | 120.85 MB The Essential Aircraft Identification Guide: Allied Fighters offers an highly-illustrated guide to Allied fighter aircraft in the European theatre during World War II. Featuring all the main models flown by the Allied air forces from 1939 to 1945, the book offers a wealth of detail, including unit markings, unit organization, numbers of aircraft flown by campaign and exhaustive specifications for each model. The book is arranged first by country and then chronologically by campaign so that every aspect of the air war in the European theatre is covered. The guide features fighters from throughout World War II, including early models, such as the French Morane Saulnier MS.406C.1, British Hawker Hurricane Mk I and Dutch Fokker D XXI, right up to the final defeat of Germany, including the most advanced fighters of the period, such as the Soviet Lavochkin La-7, USAAF P-51K Mustang and the British Gloster Meteor Mk I. The fighter had a variety of combat roles, and the guide features aircraft that were used for air-to-air combat (the Supermarine Spitfire), ground attack (the P-47 Thunderbolt), bomber escort (the ubiquitous P-51B Mustang), coastal defence (the Westland Whirlwind), night defence (Bristol Beaufighter) and photographic reconnaissance (the P-38 Lightning). Packed with more than 200 colour profiles and dozens of archive photographs of every major Allied fighter aircraft, The Essential Aircraft Identification Guide: Allied Fighters is an essential reference for modellers and World War II aviation enthusiasts.  Free Download Allelopathy: Current Trends and Future Applications By Paula Lorenzo, M. Iftikhar Hussain, Luís González (auth.), Zahid A. Cheema, Muhammad Farooq, Abdul Wahid (eds.) 2013 | 520 Pages | ISBN: 3642305946 | PDF | 6 MB Allelopathy is an ecological phenomenon by which plants release organic chemicals (allelochemicals) into the environment influencing the growth and survival of other organisms. In this book, leading scientists in the field synthesize latest developments in allelopathy research with a special emphasis on its application in sustainable agriculture. The following topics are highlighted: Ecological implications, such as the role of allelopathy during the invasion of alien plant species; regional experiences with the application of allelopathy in agricultural systems and pest management; the use of microscopy for modeling allelopathy; allelopathy and abiotic stress tolerance; host allelopathy and arbuscular mycorrhizal fungi; allelopathic interaction with plant nutrition; and the molecular mechanisms of allelopathy. This book is an invaluable source of information for scientists, teachers and advanced students in the fields of plant physiology, agriculture, ecology, environmental sciences, and molecular biology.  Free Download Frederick M. Dolan, "Allegories of America: Narratives, Metaphysics, Politics " English | ISBN: 150172780X | 2018 | 248 pages | PDF | 9 MB Allegories of America offers a bold idea of what, in terms of political theory, it means to be American. Beginning with the question What do we want from a theory of politics? Dolan explores the metaphysics of American-ness and stops along the way to reflect on John Winthrop, the Constitution, 1950s behavioralist social science, James Merrill, and William Burroughs.  Free Download All the Hearts You Eat by Hailey Piper English | October 15, 2024 | ISBN: 1803367644 | True EPUB | 448 pages | 1.3 MB A visceral and heartbreaking work of gothic horror about small town mysteries, local folklore and the things we leave behind when we're gone, from the Bram Stoker Award winning author of Queen of Teeth.  Free Download Alistair MacLean's War: How the Royal Navy Shaped his Bestsellers by Mark Simmons and Lee Child English | 2022 | ISBN: 1399019384 | 208 Pages | True ePUB | 9.54 MB
 Free Download Alice in the Land of Plants: Biology of Plants and Their Importance for Planet Earth By Yiannis Manetas (auth.) 2012 | 374 Pages | ISBN: 3642283373 | PDF | 2 MB Why is it that plants do not need to move? How does a nonmotile organism have sex or defend itself? Why are some plants virtually immortal? What is the mechanism that allows plants to exploit a practically inexhaustible extraterrestrial energy source? How do plants regulate the composition of our planet's atmosphere? Why have there not been mass extinctions among plants as there have been among animals? How do plants communicate with one another? In the end, are plants intelligent organisms?These are some of the questions the author discusses to demonstrate that plants are wrongly considered to be simple organisms lacking specific behaviour and intelligence. This book promises to be as pleasant a surprise as Alice's experience in the white rabbit's warren, in which she encountered a world very different from ours.The author explains the biology of plants following Einstein's maxim that everything should be made as simple as possible, but not simpler.
 Free Download Alfred Hitchcock All the Films: The Story Behind Every Movie, Episode, and Short by Bernard Benoliel, Gilles Esposito, Murielle Joudet, Jean-François Rauger English | October 29, 2024 | ISBN: 0762488689 | True EPUB | 648 pages | 2 MB Organized chronologically and covering every short film, television episode, and classic film that the "Master of Suspense" directed over the course of his illustrious, 60-year career, Alfred Hitchcock All the Films draws upon years of research to tell the behind the scenes stories of how each project was conceived, cast, and produced, down to the creation of the costumes, the search for perfect locations, and of course, the direction of some of cinema's most memorable scenes.  Free Download Mohamed Kenawi, "Alexandria's Hinterland: Archaeology of the Western Nile Delta, Egypt" English | ISBN: 1784910147 | 2014 | 253 pages | PDF | 31 MB This volume contains detailed information about 63 sites and shows, amongst other things, that the viticulture of the western delta was significant in Ptolemaic and Roman periods, as well as a network of interlocking sites, which connected with the rest of Egypt, Alexandria, North Africa and the Eastern Mediterranean and Aegean. Far from being a border area - as perhaps it had been in the Pharaonic period - the west Delta network exerted an important economic production influence over a very wide area. In addition, with access to medieval and later Arabic sources, Kenawi's discussion of the sites has an added dimension not found in the work of western scholars. Mohamed Kenawi's meticulous and determined work has resulted in an improved set of data for the Delta and shown how its potential can be tapped.  Free Download Kenneth Silver, "Alexandria and Qumran: Back to the Beginning" English | ISBN: 1784917281 | 2018 | 612 pages | PDF | 7 MB This year, 2017, marks 70 years since the discovery of the famous Dead Sea Scrolls at Khirbet Qumran by the Dead Sea in 1947. The Dead Sea Scrolls are one of the most well-known archaeological discoveries of the 20th century. This book addresses the proto-history and the roots of the Qumran community and of the Dead Sea Scrolls in the light of contemporary scholarship in Alexandria, Egypt. Alexandria, as the centre for Hellenistic Jews and the location of the Library of Alexandria, forms a key to understanding the theme of the book. The relationship of this context to the thoughts of the Essenes, the Jewish philosopher Philo of Alexandria, the Jewish Therapeutae of Egypt living in the neighbourhood of Alexandria and the Pythagoreans are especially studied in this work. Historical sources (both Jewish and Classical authors) and archaeological evidence are taken into account in the wider Graeco-Roman context. The connection between the Jewish Therapeutae in the Lake Mareotis region and the Palestinian Essenes is explained by the 'Jewish Pythagoras' based on the idea that the movements share the same philosophical tradition based on Judaism and Pythagoreanism. The prototypes of the Dead Sea Scrolls are explained in their Egyptian context, in association with the Library of Alexandria, the Egyptian temple manuals, and the formation of libraries in the Hellenistic period including that of Qumran. |
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