Download Die Rechnungslegung von Finanzderivaten bei Banken in by Liane Schirmer PDF

By Liane Schirmer

Vertreter von Wissenschaft und Praxis kritisieren in zunehmendem Maße die unzureichenden gesetzlichen Vorschriften zur handelsrechtlichen Rechnungslegung von derivativen Finanzinstrumenten bei Banken in Deutschland.

Anhand eines internationalen Vergleichs der Vorschriften von Deutschland, Japan und den united states weist Liane Schirmer nach, dass sich die deutschen Vorschriften zusehends von der Weiterentwicklung der internationalen Rechnungslegungsstandards abkoppeln. Die Autorin unterzieht die Vergleichsergebnisse einer kriteriengestützten Wertung aus Anteilseigner- und Gläubigersicht und plädiert für die Einführung der Fair-Value-Rechnungslegung von Finanzderivaten bei deutschen Banken de lege ferenda.

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Download Samurai, warfare and the state in early medieval japan by Karl F. Friday PDF

By Karl F. Friday

Karl Friday, an across the world recognized authority on jap warriors, offers the 1st entire research of the subject to be released in English. This paintings accommodates approximately 20 years of on-going learn and attracts on either new readings of basic resources and the latest secondary scholarship.

It overturns a number of the stereotypes that experience ruled perspectives of the interval. Friday analyzes Heian -, Kamakura- and Nambokucho-period battle from 5 thematic angles. He examines the foundations that justified armed clash, the mechanisms used to elevate and set up militia, the guns to be had to early medieval warriors, the capacity wherein they got them, and the thoughts and customs of battle.

A thorough, available and informative assessment, this research highlights the advanced informal relationships one of the constructions and assets of early medieval political strength, expertise, and the behavior of war.

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Download Emblems of the Rising Sun : Imperial Japanese Army Air Force by Peter Scott PDF

By Peter Scott

Книга logos of the emerging solar : Imperial jap military Air strength Unit Markings... logos of the emerging solar : Imperial eastern military Air strength Unit Markings 1935-1945 Книги Вооружение Автор: Peter Scott Год издания: 1999 Формат: pdf Издат.:Hikoki guides Страниц: 131 Размер: 23.05 ISBN: 1902109554 Язык: Английский0 (голосов: zero) Оценка:Surely the most colourful warplanes ever to work out energetic carrier, the airplane of the Imperial jap military Air strength carried the samurai regard for brightly coloured armor and gear into the twentieth century. The heraldic traditions of the soldiers of historic Japan came upon new expression because the logos for every type of air devices within the carrier of the Emperor. utilized by flying education colleges, fighter squadrons, bomber teams and, finally, suicide formations, all sprang from the japanese love of symbolism and layout. a few have been countless numbers of years previous, others existed for just a few weeks or months. each that may be validated from images is illustrated the following in excellent colour. This title's a hundred pages of complete colour drawings exhibit the logos either by means of unit and by way of plane variety, permitting the fanatic to quickly determine precisely which formation a selected airplane could have belonged to. various pictures illustrate the numerous diversifications of trademarks and different plane varieties which carried them. Organizational charts provide Orders of conflict in several theatres of battle, starting from Manchuria, China and Burma to the house Islands.

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Download Reflections in a Glass Door: Memory and Melancholy in the by Marvin Marcus PDF

By Marvin Marcus

Much has been written approximately Natsume Soseki (1867–1916), one in every of Japan’s such a lot celebrated writers. recognized essentially for his novels, he additionally released a wide and numerous physique of brief own writings (shohin) that experience lengthy lived within the shadow of his fictional works. The essays, which seemed within the Asahi shinbun among 1907 and 1915, include a desirable autobiographical mosaic, whereas taking pictures the spirit of the Meiji period and the beginning of recent Japan.

In Reflections in a tumbler Door, Marvin Marcus introduces readers to a wealthy sampling of Soseki’s shohin. the author revisits his Tokyo adolescence, recalling family members, pals, and co-workers and musing wistfully at the transformation of his urban and its previous neighborhoods. He painfully recounts his years in London, the place he immersed himself in literary examine at the same time he struggled with critical melancholy. a protracted abdominal disorder motives Soseki to mirror on his personal mortality and what he observed because the non secular afflictions of contemporary jap: rampant egocentrism and materialism. all through he adopts a couple of narrative voices and poses: the peevish husband, the harried novelist, the convalescent, the seeker of knowledge.

Marcus identifies reminiscence and depression as key issues in Soseki’s own writings and highlights their relevance in his fiction. He balances Soseki’s account of his Tokyo loved ones with that of his spouse, Natsume Kyoko, who left an easy list of existence along with her celebrated husband. Soseki crafted a relocating and convincing voice in his shohin, which may now be reflected and loved for his or her penetrating statement and honesty, in addition to the clean point of view they provide on one in every of Japan’s literary giants.

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Download Pacific Alliance: Reviving U.S.-Japan Relations by Kent E. Calder PDF

By Kent E. Calder

Regardless of the long-lasting significance of the U.S.–Japan defense alliance, the wider dating among the 2 international locations is this present day beset by way of sobering new problems. during this entire comparative research of the transpacific alliance and its political, monetary, and social foundations, Kent E. Calder, a number one Japan professional, asserts that bilateral kinfolk among the 2 international locations are dangerously eroding as either search broader innovations in a globally orientated world. Calder files the quiet erosion of America’s multidimensional ties with Japan as China rises, generations swap, and new forces come up in either American and jap politics. He then assesses outcomes for a twenty-first-century army alliance with bold coordination specifications, explores substitute international paradigms for facing the U.S., followed via Britain, Germany, and China, and provides prescriptions for restoring U.S.–Japan kin to energy once more.

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Download The Fable of the Keiretsu: Urban Legends of the Japanese by Yoshiro Miwa, J. Mark Ramseyer PDF

By Yoshiro Miwa, J. Mark Ramseyer

For Western economists and reporters, the main specific side of the post-war jap company international has been the keiretsu, or the insular company alliances between robust businesses. inside keiretsu teams, argue those observers, businesses preferentially exchange, lend funds, take and obtain technical and fiscal tips, and cement their ties via cross-shareholding agreements. within the fantasy of the Keiretsu, Yoshiro Miwa and J. Mark Ramseyer show that every one this speak is admittedly simply city legend.In their insightful research, the authors exhibit that the very notion of the keiretsu used to be created and propagated by way of Marxist students in post-war Japan. Western students in basic terms repatriated the legend to teach the culturally contingent nature of contemporary financial research. Laying waste to the thought of keiretsu, the authors debunk numerous similar “facts” besides: that jap companies retain particular preparations with a “main bank,” that companies are systematically poorly controlled, and that the japanese executive guided post-war progress. In demolishing those long-held assumptions, they provide one of many few trustworthy chronicles of the realities of jap enterprise. (20060313)

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Download So Lovely a Country Will Never Perish: Wartime Diaries of by Donald Keene PDF

By Donald Keene

The assault on Pearl Harbor, which brought about the larger East Asia warfare and its preliminary triumphs, aroused satisfaction and a number of alternative feelings one of the jap humans. but the only 12 months during which jap forces occupied territory from Alaska to Indonesia used to be through 3 years of negative defeat. however, until eventually the shattering finish of the warfare, many jap persevered to think within the invincibility in their kingdom. yet within the diaries of famous writers—including Nagai Kafu, Takami Jun, Yamada Futaru, and Hirabayashi Taiko—and the coed Watanabe Kazuo, various doubts have been vividly, notwithstanding privately, expressed.

Donald Keene, popular student of Japan, selects from those diaries, a few written through authors he knew good. Their revelations have been occasionally poignant, occasionally surprising to Keene. Ito Sei's fervent patriotism or even claims of racial superiority stand in stark distinction to the soft-spoken, kindly guy Keene knew. Weaving archival fabrics with own memories and the intimate debts themselves, Keene reproduces the passions aroused throughout the battle and the sharply contrasting reactions within the yr following Japan's quit. no matter if precise or fragmentary, those entries converse the truth of fake victory and all-too-real defeat.

Reviews:

Keene exhibits the advanced and sundry reactions to the war.

(Lorien Kaye The Age)

Keene has scoured the wartime diaries of various jap writers and judiciously woven excerpts into a sublime narrative that gives a few acute insights into the mentality of the japanese in the course of the years in their maximum crisis.

(Anthony Head instances Literary Supplement)

[A] excellent little book.

(Ian Buruma big apple assessment of Books)

These diaries provide illuminating own bills via proficient writers of what stipulations have been like in wartime and speedy postwar Japan. The book's association is obvious and logical, and the prose is brisk and tender. It makes an incredible contribution to the sector of jap studies.

(Steve Rabson, Brown college)

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