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Start your reading journey today on DL4ALL.org and unlock a world of imagination, knowledge, and inspiration!  Free Download Mezzanine-Kapital im Handels- und Steuerrecht: Eine Untersuchung zur Abgrenzung zwischen Eigenkapital und Fremdkapital By Schrecker, Tilman 2012 | 191 Pages | ISBN: 3428136926 | PDF | 1 MB Damit ein Unternehmen langfristig seine volkswirtschaftliche Aufgabe erfüllt, darf es mit seinen Ressourcen nicht verschwenderisch umgehen. Dazu gehört auch eine gut durchdachte Finanzierung. Eine effiziente Finanzierung ist dann gegeben, wenn Eigenkapital und Fremdkapital in einem angemessenen Verhältnis stehen. Um hierbei eine optimale Struktur zu erreichen, bietet sich Mezzanine-Kapital an. Dieses kann sowohl Eigenkapital als auch Fremdkapital sein.Tilman Schrecker beschreibt zunächst verschiedene Finanzinstrumente, die zum Mezzanine-Kapital zu zählen sind. Er zeigt, dass die notwendige Abgrenzung zwischen Eigenkapital und Fremdkapital innerhalb jedes Gesetzes bzw. Rechtsgebiets nach eigenen Kriterien zu erfolgen hat.Eigenkapital im handelsrechtlichen Sinn ist dann gegeben, wenn das überlassene Kapital an Verlusten teilnimmt, ein lediglich nachrangiger Rückzahlungsanspruch besteht und die Vergütung erfolgsabhängig ist. Eine häufig geforderte längerfristige Kapitalüberlassung ist nicht erforderlich.Die handelsbilanzielle Behandlung hat nicht unbedingt bindende Folgen für die Abbildung des Kapitals in der Steuerbilanz. Bei einer Kapitalgesellschaft beschreibt § 8 Abs. 3 Satz 2, 2. Alt. KStG die Eigenkapitalkriterien und durchbricht den Maßgeblichkeitsgrundsatz. Bei einer gewerblich tätigen Personengesellschaft folgt die Eigenkapitalqualifikation aus der Mitunternehmerstellung.  Free Download Cailah Jackson, "Mevlevi Manuscripts, 1268-c. 1400: A Study of the Sources" English | ISBN: 3031483669 | 2024 | 177 pages | EPUB | 19 MB This book provides a detailed and carefully researched catalogue of over 140 manuscripts related to the Mevlevi Sufis in their formative period during the thirteenth and fourteenth centuries. It also offers an in-depth and rigorous analysis of the manuscript material, which reveals much about the role of manuscripts in early Mevlevi life, the identity of disciples who were scribes and manuscript owners, and the geographical spread of the Sufi group. The Mevlevi Sufis were one of the most important and prominent socio-religious groups to emerge in late medieval Anatolia, following the Mongol conquests of the 1240s. Sometimes known colloquially as the 'whirling dervishes,' the Mevlevis became particularly powerful under Ottoman rule in the early modern period, even counting some sultans as their disciples. However, there is still much to learn about their earliest days, following the death of their 'patron saint' Jalal al-Din Rumi in 1273. Rumi is of course also notable as the authorof the  Free Download Metropolitain: An Ode to the Paris Metro by Andrew Martin English | 2023 | ISBN: 1472157885 | 256 Pages | True ePUB | 0.9 MB  Free Download Vincanne Adams, "Metrics: What Counts in Global Health " English | ISBN: 0822360977 | 2016 | 264 pages | EPUB | 612 KB This volume's contributors evaluate the accomplishments, limits, and consequences of using quantitative metrics in global health. Whether analyzing maternal mortality rates, the relationships between political goals and metrics data, or the links between health outcomes and a program's fiscal support, the contributors question the ability of metrics to solve global health problems. They capture a moment when global health scholars and practitioners must evaluate the potential effectiveness and pitfalls of different metrics-even as they remain elusive and problematic.  Free Download Metrical Discourses on Faith by the Blessed Mar Ephrem: Translated, With Introduction and Notes (Eastern Christian Texts in Translation, 4) By Andrew Hayes 2020 | 102 Pages | ISBN: 9042939346 | PDF | 1 MB Ephrem the Syrian's six Metrical Discourses on Faith reflect on issues central to or arising from the Arian controversy as it manifested in the Syriac-speaking churches: the unique status of the Son of God, the distinction between creator and creation, and especially the problem of human audacity in the quest for knowledge of God. Like Ephrem's other works, these discourses are replete with biblical language and brimming with creative symbolism. However, being less terse and allusive in style than many of his other poems, they also serve as a crucial exposition of some of his most fundamental ideas and a relatively accessible introduction to his thought as a whole. This is the first complete English translation of the whole collection, accompanied by a detailed introduction and copious explanatory notes.  Free Download Metric and Differential Geometry: The Jeff Cheeger Anniversary Volume by Xianzhe Dai, Xiaochun Rong English | PDF (True) | 2012 | 401 Pages | ISBN : 3034802560 | 5.2 MB Metric and Differential Geometry grew out of a similarly named conference held at Chern Institute of Mathematics, Tianjin and Capital Normal University, Beijing. The various contributions to this volume cover a broad range of topics in metric and differential geometry, including metric spaces, Ricci flow, Einstein manifolds, Kähler geometry, index theory, hypoelliptic Laplacian and analytic torsion. It offers the most recent advances as well as surveys the new developments.  Free Download Metric Structures for Riemannian and Non-Riemannian Spaces by Mikhail Gromov English | PDF | 2007 | 594 Pages | ISBN : 0817645829 | 26.4 MB Metric theory has undergone a dramatic phase transition in the last decades when its focus moved from the foundations of real analysis to Riemannian geometry and algebraic topology, to the theory of infinite groups and probability theory.  Free Download Metric Spaces of Non-Positive Curvature by Martin R. Bridson , André Haefliger English | PDF (True) | 1999 | 665 Pages | ISBN : 3540643249 | 66 MB The purpose of this book is to describe the global properties of complete simply connected spaces that are non-positively curved in the sense of A. D. Alexandrov and to examine the structure of groups that act properly on such spaces by isometries. Thus the central objects of study are metric spaces in which every pair of points can be joined by an arc isometric to a compact interval of the real line and in which every triangle satisfies the CAT(O) inequality. This inequality encapsulates the concept of non-positive curvature in Riemannian geometry and allows one to reflect the same concept faithfully in a much wider setting - that of geodesic metric spaces. Because the CAT(O) condition captures the essence of non-positive curvature so well, spaces that satisfy this condition display many of the elegant features inherent in the geometry of non-positively curved manifolds. There is therefore a great deal to be said about the global structure of CAT(O) spaces, and also about the structure of groups that act on them by isometries - such is the theme of this book. 1 The origins of our study lie in the fundamental work of A. D. Alexandrov.  Free Download Metric Foliations and Curvature by Detlef Gromoll , Gerard Walschap English | PDF (True) | 2009 | 185 Pages | ISBN : 3764387149 | 1.7 MB In the past three or four decades, there has been increasing realization that metric foliations play a key role in understanding the structure of Riemannian manifolds, particularly those with positive or nonnegative sectional curvature. In fact, all known such spaces are constructed from only a representative handful by means of metric fibrations or deformations thereof.  Free Download Methodist Worship: Mediating the Wesleyan Liturgical Heritage (Routledge Methodist Studies Series) By R. Matthew Sigler 2018 | 238 Pages | ISBN: 1138588725 | EPUB | 1 MB What makes Methodist worship "Methodist" or "Wesleyan?" How do Methodists evaluate emerging forms of worship in light of their own liturgical heritage? This book considers these questions by bringing to light the work and significance of three Methodist liturgists who have until now received precious little scholarly focus: Thomas O. Summers (1812-1882), Nolan B. Harmon (1892-1993), and James F. White (1932-2004). Exploring each one's contribution to the Methodist movement, it evaluates their continuing legacies as scholars and practitioners of Methodist worship. Importantly, the work of all these men occurred during times of cultural change, which gave rise to new ways of worship within the landscape of American Methodism. Addressing them in chronological order, this study shows how each figure enacted liturgical reform and renewal by drawing from the liturgical textual tradition inherited directly from John Wesley's Sunday Service of the Methodist in North America as well as the hymnody of Charles Wesley. It also demonstrates how they sought to inculturate the Wesleyan liturgical tradition in the midst of these significant changes.Evaluating historic and emerging trends in Methodist liturgical praxis, this is a book that will be of great interest to scholars of Methodism, the History of Religion, Liturgical Studies and Theology. |
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