What are the grand dynamics that drive the history of economies? The laws of supply & demand, most economists would argue. For the history of European banking, this book offers an alternative explanation: Rather than market forces, the coincidence and coalitions of charismatic ideas and powerful interests is what shaped banking in Europe! In “Ideas, Interests and the Development of the European Banking Systems”, Florian Brugger traced decisive moments in the history of the European Banking Sector: from the time of the Italian City-States to the post World War I period, he shows how coalitions of ideas and interests built the tracks along which the European Banking Sector developed. Inspired by Max Weber he argues that economic organizations and institutions, like the Banking Sector, are embedded into three fundamental orders: the economic, the cultural and the political order. Enforced and institutionalized by vested interests, ideas of the cultural order legitimate and empower interests of the economic and political order. What is more, decisive moments were frequently characterized by coalitions of ideas and interests between parties that in normal times had nothing in common or were even confronting each other in a hostile way.
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.
In-situ high-resolution electron microscopy is a modern and powerful technique in materials research, physics, and chemistry. In-situ techniques are hardly treated in textbooks of electron microscopy. Thus, there is a need to collect the present knowledge about the techniques and achievements of in-situ electron microscopy in one book. Since high-resolution electron microscopes are available in most modern laboratories of materials science, more and more scientists or students are starting to work on this subject.In this comprehensive volume, the most important techniques and achievements of in-situ high-resolution electron microscopy will be reviewed by renowned experts. Applications in several fields of materials science will also be demonstrated.
NONTHERMAL PLASMAS FOR MATERIALS PROCESSING This unique book covers the physical and chemical aspects of plasma chemistry with polymers and gives new insights into the interaction of physics and chemistry of nonthermal plasmas and their applications in materials science for physicists and chemists. The properties and characteristics of plasmas, elementary (collision) processes in the gas phase, plasma surface interactions, gas discharge plasmas and technical plasma sources, atmospheric plasmas, plasma diagnostics, polymers and plasmas, plasma polymerization, post-plasma processes, plasma, and wet-chemical processing, plasma-induced generation of functional groups, and the chemical reactions on these groups along with a few exemplary applications are discussed in this comprehensive but condensed state-of-the-art book on plasma chemistry and its dependence on plasma physics. While plasma physics, plasma chemistry, and polymer science are often handled separately, the aim of the authors is to harmoniously join the physics and chemistry of low-pressure and atmospheric-pressure plasmas with polymer surface chemistry and polymerization and to compare such chemistry with classic chemistry. Readers will find in these chapters Interaction of plasma physics and chemistry in plasmas and at the surface of polymers; Explanation and interpretation of physical and chemical mechanisms on plasma polymerization and polymer surface modification; Introduction of modern techniques in plasma diagnostics, surface analysis of solids, and special behavior of polymers on exposure to plasmas; Discussion of the conflict of energy-rich plasma species with permanent energy supply and the much lower binding energies in polymers and alternatives to avoid random polymer decomposition Technical applications such as adhesion, cleaning, wettability, textile modification, coatings, films, etc. New perspectives are explained about how to use selective and mild processes to allow post-plasma chemistry on non-degraded polymer surfaces. Audience Physicists, polymer chemists, materials scientists, industrial engineers in biomedicine, coatings, printing, etc.
What are the grand dynamics that drive the history of economies? The laws of supply & demand, most economists would argue. For the history of European banking, this book offers an alternative explanation: Rather than market forces, the coincidence and coalitions of charismatic ideas and powerful interests is what shaped banking in Europe! In “Ideas, Interests and the Development of the European Banking Systems”, Florian Brugger traced decisive moments in the history of the European Banking Sector: from the time of the Italian City-States to the post World War I period, he shows how coalitions of ideas and interests built the tracks along which the European Banking Sector developed. Inspired by Max Weber he argues that economic organizations and institutions, like the Banking Sector, are embedded into three fundamental orders: the economic, the cultural and the political order. Enforced and institutionalized by vested interests, ideas of the cultural order legitimate and empower interests of the economic and political order. What is more, decisive moments were frequently characterized by coalitions of ideas and interests between parties that in normal times had nothing in common or were even confronting each other in a hostile way.
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