Bilanzierung von immateriellen Vermögensgegenständen durch das BilMoG

2011 ◽  
Vol 52 (1) ◽  
pp. 22-27
Author(s):  
Jonas Rossmanith ◽  
Wilfried Funk ◽  
Carmen Eha
Keyword(s):  
Paradigm Shift ◽  
Intangible Assets ◽  
Commercial Code ◽  
New Challenges

Mit dem BilMoG ist die weitreichendste Reform des deutschen Bilanzrechts seit mehr als 20 Jahren in Kraft getreten. Dabei ist das neue Aktivierungswahlrecht für immaterielle Vermögensgegenstände des Anlagevermögens eine der bedeutendsten Neuerungen. Infolgedessen können nun die immateriellen Vermögenswerte auch im deutschen Jahresabschluss entsprechend abgebildet werden. Dies stellt auch das (KMU-)Controlling vor neue Herausforderungen. Obwohl die Modernisierung des HGB als vollwertige Alternative zu den IFRS sowie dem IFRS for SMEs insbesondere für deutsche KMU gilt, ist diese Weiterentwicklung nicht als Paradigmenwechsel zu interpretieren. Das neue Bilanzrecht hält auch weiterhin an den Eckpfeilern des alten HGB sowie am bisherigen System der GoB fest. Gleichzeitig bleibt die HGB-Bilanz nach wie vor Grundlage für die steuerliche Gewinnermittlung und Grundlage für die Ausschüttungsbemessung. In the course of BilMoG the most far-reaching reform of German accounting law for more than 20 years entered into force. One of the most signicant innovations is the option to capitalize intangible assets which in turn implicates new challenges for controlling. It should be noted that, although the modernization of the Commercial Code is a credible alternative to the IFRS and the IFRS for SMEs, this development should not be interpreted as a paradigm shift. Keywords: bilanzierung von immateriellen vermögensgegenständen

From Single Point Gauge to Spatio-Temporal Measurement of Ocean Waves: Prospects and Perspectives

2014 ◽  
Author(s):  
Paul C. Liu ◽  
J. C. Nieto Borge ◽  
German Rodriguez ◽  
Keith R. MacHutchon ◽  
Hsuan S. Chen
Keyword(s):  
Paradigm Shift ◽  
New World ◽  
Single Point ◽  
Ocean Waves ◽  
Data System ◽  
Preliminary Attempt ◽  
Recent Advancement ◽  
New Challenges ◽  
Spatio Temporal ◽  
Temporal Measurement

With the recent advancement of spatial measurements of ocean waves, we are clearly facing new challenges regarding how to handle an expanded new data system when it becomes widely available. In this paper we wish to present a preliminary attempt at confronting these prospects. Because the data is still very limited at present and also conceptually new, it’s a new, unfamiliar, and unrelenting world to pursue. We need a paradigm shift away from our familiar single-point conceptualization in order to effective approach the new world of truly spatial ocean waves.

The Journey of Local Knowledge Toward Designing Neighbourhood Regeneration

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Eunji WOO ◽  
Chorong KIM ◽  
Ki-Young NAM
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Local Knowledge ◽  
Paradigm Shift ◽  
Future Studies ◽  
New Methods ◽  
Participatory Processes ◽  
Neighbourhood Regeneration ◽  
New Challenges

This research explored design opportunities and new challenges with a paradigm shift toward participatory processes in neighbourhood regeneration. Further, it emphasized the significance of local businesses and their local knowledge to overcome the challenges faced by designers. Three types of local knowledge Handler was established based on the Literature Review: Possessor, Processor, and Implementer. Through content analysis on 30 practical cases, 18 types of Actors in the process of participatory neighbourhood regeneration were identified. Based on these findings, two ways of local businesses’ contributing to neighbourhood regeneration projects were proposed: as a knowledge reservoir, and as a neighbourhood guide. As future studies, the authors suggest 1) understanding the types and forms of local knowledge possessed by local businesses and how to motivate them to share their knowledge; and 2) devising new methods of participation for local businesses that can enhance designers’ capabilities in neighbourhood contexts.

scholarly journals URGENSI PERUBAHAN PARADIGMA PENEGAKAN HUKUM DALAM MENGHADAPI TANTANGAN ERA KONTEMPORER

2017 ◽  
Vol 33 (1) ◽  
Author(s):  
Primus Adiodatus Abi Bartama ◽  
Aloysius Wisnubroto
Keyword(s):  
Law Enforcement ◽  
Legal System ◽  
Paradigm Shift ◽  
Information Society ◽  
Human Life ◽  
Legal Issues ◽  
Dynamic Information ◽  
New Challenges ◽  
The Law

 Contemporary era with a dynamic information society presents new challenges in various fields of human life, one of them is law enforcement. The failure of law enforcement system in realizing substantial justice in a dynamic society is caused by paradigmatic legal issues. The problems which are going to be studied and answered are how the law enforcement paradigm shift urgency in facing the challenges of contemporary era. Through methods that are doctrinaire (normative-philosophical), it is found the limitations of law enforcement system that resulted in the law, particularly in the settlement through the judiciary, are not able to bring about justice because they are still hampered due to the paradigm of positivistic. Thus the paradigm shift becomes very urgent to overcome the limitations of the legal system is positivistic. The paradigm that is deemed in accordance with the needs of society that is dynamic  information society is a legal paradigm that is non-positivistic.Keyword: Law enforcement, Paradigm, Contemporary era, Justice system.INTISARIEra kontemporer dengan masyarakat informasinya yang dinamis menghadirkan tantangan-tantangan baru dalam berbagai bidang kehidupan manusia, salah satunya adalah masalah penegakan hukum. Kegagalan sistem penegakan hukum dalam mewujudkan keadilan yang substansial dalam masyarakat yang dinamis disebabkan karena permasalahan hukum yang bersifat paradgmatis. Permasalahan yang hendak dikaji dan dijawab adalah bagaimana urgensi perubahan paradigma penegakan hukum dalam menghadapi tantangan era kontemporer. Melalui metode yang bersifat doktriner (normatis-filosofis), diperoleh temuan bahwa keterbatasan sistem penegakan hukum yang mengakibatkan hukum, khususnya dalam penyelesaian perkara melalui lembaga peradilan, tidak mampu mewujudkan keadilan dikarenakan masih terbelenggun dengan paradigma hukum positif. Demikian perubahan paradigma menjadi sangat urgen untuk mengatasi keterbatasan sistem hukum positif. Paradigma yang dipandang sesuai dengan kebutuhan masyarakat informasi yang bersifat dinamis adalah paradigma hukum yang bersifat nonpositivistik.Kata Kunci: Penegakan hukum, Paradigma,Era kontemporer, sistem peradilan.

scholarly journals Legal clinics, a challenge for the teaching of law

2018 ◽  
Vol 5 (3) ◽  
pp. 101-108
Author(s):  
Maria Joao Mimoso ◽  
Maria do Rosario Anjos ◽  
Carlos Miranda
Keyword(s):  
Civil Society ◽  
Active Learning ◽  
Paradigm Shift ◽  
Bologna Process ◽  
Legal Services ◽  
Teaching Methodologies ◽  
Legal Cases ◽  
New Challenges ◽  
The Bologna Process

The teaching of law has experienced new challenges, especially with globalisation and the changes introduced by the Bologna process. However, it has been difficult to implement them before the insistence of the traditional methodology of expository lessons, deeply rooted in the cycles of law. One of the current challenging methodologies is the legal clinics, as a dynamic and providing tool for active learning and facilitating the acquisition of practical competences. The legal clinics offer the possibility of a teaching based on life cases, allowing students to observe the effective or simulated representation of legal cases, developing skills, also appealing to the values and ethics that are imposed on a future jurist, be a lawyer or a magistrate. The purpose of our study is to raise awareness of the paradigm shift in the teaching of law, especially in Portuguese schools. The legal clinics will raise awareness of civil society, instilling reliability in the legal services.   Keywords: Globalisation, law, legal clinics,teaching, methodologies.

A SYSTEMIC FRAMEWORK FOR ENVIRONMENTAL DECISION-MAKING

1999 ◽  
Vol 01 (01) ◽  
pp. 1-26 ◽  
Author(s):  
RITA VAN DER VORST ◽  
ANNE GRAFÉ-BUCKENS ◽  
WILLIAM R. SHEATE
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Sustainable Development ◽  
Paradigm Shift ◽  
Environmental Management System ◽  
Clean Technology ◽  
Environmental Decision Making ◽  
New Challenges ◽  
Philosophical Understanding ◽  
Environmental Decision

The context of sustainable development poses new challenges for traditional environmental decision-making tools, such as environmental impact assessment, environmental management system and life cycle assessment. Today these tools are expected to provide multi-disciplinary information to aid sustainability decisions, not just to inform decisions about environmental effects. This paper brings together the different perspectives of authors from EIA, EMS and clean technology/LCA to examine critically the separate tools in the context of sustainable development, and their inter-relationships, and identifies a "tool-user's dilemma": whether to use a tool as intended, to adapt it or develop something new. The paper examines the similarities of these key tools and recognises both a paradigm shift and a congruence in the way in which they have developed: from being merely tools, through being techniques to approaches. The paper concludes by suggesting an integrated framework within which the tools can continue to operate effectively, and one that helps resolve the tool-user's dilemma. Clean Technology is seen as providing a useful philosophical understanding for the operation of this outline framework.

scholarly journals The Securities Transfer Act— The Radical Reconceptualization of Property Rights in Investment Securities

2015 ◽  
Author(s):  
Mohamed F Khimji
Keyword(s):  
Property Rights ◽  
Intangible Assets ◽  
Functional Approach ◽  
Property Law ◽  
Policy Choices ◽  
Cross Border ◽  
Commercial Code ◽  
Legislative Model ◽  
The U.S ◽  
Conflict Of Law

The Securities Transfer Act (STA), which came into force in Alberta and Ontario on I January 2007, is based on the U.S. Uniform Commercial Code Revised Article 8 and reflects a radical reconceptualization of property law investment securities. This article analyzes the conceptual and policy choices behind the STA, focusing on the legislation's functional approach with respect to defining assets held by investors who hold securities through intermediaries, the property rights of such holders, cross-border settlement conflict of law rules, security interests investment property, and conveyancing rules. This article also responds to conceptual and policy-based criticisms directed at the legislative model employed by the STA. The author argues that the STA's functional approach nevertheless significantly contributes to a more accurate understanding of property rights in relation to intangible assets. Also, claims that property rights of prior holders are protected inadequately are analyzed and discussed. 

New challenges to image processing posed by cryo-Electron microscopy of single particles

1991 ◽  
Vol 49 ◽  
pp. 422-423
Author(s):  
Joachim Frank
Keyword(s):  
Electron Microscopy ◽  
Phase Contrast ◽  
Particle Orientation ◽  
Single Particles ◽  
Contrast Transfer Function ◽  
Virtual Absence ◽  
Cryo Electron Microscopy ◽  
Spatial Frequencies ◽  
New Challenges ◽  
Particle Images

Compared with images of negatively stained single particle specimens, those obtained by cryo-electron microscopy have the following new features: (a) higher “signal” variability due to a higher variability of particle orientation; (b) reduced signal/noise ratio (S/N); (c) virtual absence of low-spatial-frequency information related to elastic scattering, due to the properties of the phase contrast transfer function (PCTF); and (d) reduced resolution due to the efforts of the microscopist to boost the PCTF at low spatial frequencies, in his attempt to obtain recognizable particle images.

Patient Safety Law Presents New Challenges

2005 ◽  
Vol 38 (17) ◽  
pp. 80
Author(s):  
NELLIE BRISTOL
Keyword(s):  
Patient Safety ◽  
New Challenges
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