Thesis (doctoral)--Friedrich-Alexander-Universität zu Erlangen.

Thesis (doctoral)--Universität Breslau.

Many scholars suggest that credit networks were fundamental to the operation of early modern towns. Unfortunately, the majority of this scholarship ignores the role of women in the debt and credit system. The legal position of early modern women and the nature of the available sources mean that womens experiences are generally not documented in any significant numbers. Historians are therefore forced to speculate on how women might have been involved in borrowing and lending and often end up writing as though the female experience of credit was identical to mens experience of the system. The records of the Baillie Court of Aberdeen, Scotland offer a glimpse at women engaging in debt and credit transactions in large numbers and pursuing transactions that went awry. This study looks at 671 debt cases brought before Aberdeens court system in two years in the late seventeenth-century and reveals that women participated in 46% of these cases. Similar studies, focusing mainly on England, have found female participation in debt and credit to hover closer to the 15% range. While there are some unique characteristics that might explain how Aberdeen would see more women becoming involved in the court system, there is little evidence that Aberdonian women were unusually active in the debt and credit system as a whole, in comparison to the rest of early modern Europe. Instead, Aberdeens court records reveal what was likely a very common, but undocumented, experience in the rest of the pre-industrial world. As a result of this unprecedented level of documentation, we see women involved who would otherwise be invisible to us. The Baillie Court shows married women involved in far greater numbers than either single women or widows, a fact which goes against the traditional image of single and widowed women as the only ones involved in the credit system through their roles as moneylenders. Instead, we find another level of women using debt and credit to secure goods for their households and participating in the economy of the town. We find that, although women were heavily involved in borrowing and lending, their experience of that system was significantly different than that of early modern men. The causes of debt and the amounts for which people would both sue and be sued were substantially different depending on ones gender and marital status. While the statistics that come out of this study are impressive, the human stories are even more enlightening. By examining individual cases, we can see how women negotiated the debt and credit and how they shaped that system to their own needs.

Many scholars suggest that credit networks were fundamental to the operation of early modern towns. Unfortunately, the majority of this scholarship ignores the role of women in the debt and credit system. The legal position of early modern women and the nature of the available sources mean that womens experiences are generally not documented in any significant numbers. Historians are therefore forced to speculate on how women might have been involved in borrowing and lending and often end up writing as though the female experience of credit was identical to mens experience of the system. The records of the Baillie Court of Aberdeen, Scotland offer a glimpse at women engaging in debt and credit transactions in large numbers and pursuing transactions that went awry. This study looks at 671 debt cases brought before Aberdeens court system in two years in the late seventeenth-century and reveals that women participated in 46% of these cases. Similar studies, focusing mainly on England, have found female participation in debt and credit to hover closer to the 15% range. While there are some unique characteristics that might explain how Aberdeen would see more women becoming involved in the court system, there is little evidence that Aberdonian women were unusually active in the debt and credit system as a whole, in comparison to the rest of early modern Europe. Instead, Aberdeens court records reveal what was likely a very common, but undocumented, experience in the rest of the pre-industrial world. As a result of this unprecedented level of documentation, we see women involved who would otherwise be invisible to us. The Baillie Court shows married women involved in far greater numbers than either single women or widows, a fact which goes against the traditional image of single and widowed women as the only ones involved in the credit system through their roles as moneylenders. Instead, we find another level of women using debt and credit to secure goods for their households and participating in the economy of the town. We find that, although women were heavily involved in borrowing and lending, their experience of that system was significantly different than that of early modern men. The causes of debt and the amounts for which people would both sue and be sued were substantially different depending on ones gender and marital status. While the statistics that come out of this study are impressive, the human stories are even more enlightening. By examining individual cases, we can see how women negotiated the debt and credit and how they shaped that system to their own needs.

SANTRAUKA „ATSKIRŲ DARBUOTOJŲ GRUPIŲ SAUGOS IR SVEIKATOS GARANTIJOS“ Darbe atskleidžiama saugos ir sveikatos garantijos sampratos esmė. Darbo teisės doktrinoje įtvirtinto bendrumo ir diferenciacijos principo reikšmė, taikymo ribos, atskirų darbuotojų kategorijos, kuriems nustatomos papildomos saugos ir sveikatos garantijos. Darbo įstatymuose tokiais asmenimis pripažįstami: jauni asmenys (asmenys iki 18 metų), nėščios, neseniai pagimdžiusios ar krūtimi maitinančios moterys, neįgalieji, kuriems papildomų garantijų suteikimą lemia fiziologinės ar/ir psichologinės savybės. Tokių garantijų taikymas tik šioms kategorijoms priskirtiniems asmenims nebus laikomas diskriminacija likusiųjų atžvilgiu. Darbe kompleksiškai nagrinėjama nacionaliniais ir tarptautiniais teisės aktais nustatytos saugos ir sveikatos garantijos, lyginama su bendrosiomis. Sistemiškai analizuojamas Lietuvos Respublikos darbo kodeksas, kiti teisės aktai, nustatantys papildomas garantijas jauniems asmenims, nėščioms, neseniai pagimdžiusioms ar krūtimi maitinančioms moterims bei neįgaliesiems: sudarant darbo sutartį, sutarties vykdymo metu – reglamentuojant darbo, poilsio laiką, keičiant darbo sutarties sąlygas ar keičiant darbo sąlygas ypatingais atvejais, perkeliant prastovos atveju, taip pat darbo sutarčiai pasibaigiant. Iškeliamos saugos ir sveikatos normų įgyvendinimo problemos, jų taikymo ypatumai. / SUMMARY „SEPARATE GROUPS OF WORKERS SAFETY AND HEALTH GUARANTEE“ The paper reveals the health and safety guarantee the essence of the concept. Labor law doctrine laid down the principle of unity and differentiation, value, limits on the use of individual categories of workers, which provides for additional safety and health guarantee. Labor laws of such persons are recognized: young people (persons under 18 years of age), pregnant, have recently given birth or are breast-feeding women, the disabled, which leads to additional guarantees for the physiological and / or psychological characteristics. The application of such guarantees only those categories would not ascribable to individuals deemed to be discrimination against the rest. The paper examines the complex national and international statutory health and safety guarantees, compared with the general. Systematic analysis of the Labor Code of the Republic of Lithuania, other legislation granting additional guarantees to young persons, pregnant, have recently given birth or are breast-feeding women and people with disabilities: an employment contract, the contractor at the time - the regulation of labor, leisure time, changing the terms and conditions or changes in working conditions special cases, the transfer of the downtime, as well as the expiry of the contract of employment. Placed on safety and health law implementation issues, the application features. The application of such guarantees only those categories would... [to full text]

Metamemory effects under retroactive interference (RI) were tested using a modified RI paradigm in order to determine whether relatedness of word pairs impacts metamemory predictions and to investigate the bases of these predictions. Conflicting findings from prior research suggested that the relatedness of materials used to test RI could produce disparate effects; some studies showed association between memory and metamemory but other studies showed dissociation between the two. The experiments consisted of four phases: original and interpolated study, prediction, and test; participants were tested on the words encountered at original study. By comparing predictions to recall, we determined that memory and metamemory were dissociated under RI regardless of cue-target relatedness and regardless of the relatedness of targets from original to interpolated study. Additionally, the findings support the use of the accessibility heuristic to make metamemory predictions under RI. The results support a separate systems viewpoint.

This research the Kaohsiung Area University student cardholder will make two kind of analyses, One for aims at characteristic of the all sample, proposed sends the card bank to the overall market possible promotion. Two for depends on the life state variable to make an area to separate, discusses the cardholder separates the colony when the different market area, sends promotion tool and strategy which the card bank may use. And separates in the colony in the different market area, selects market of the goal marketing, and to factor of the effective influence proposed to sends the card bank actual also the effective suggestion. This research conclusion may induce is two kinds: One for aims at the overall market. In the product strategy aspect, the bank entrepreneur may use the high service quality to take the competitive advantage. In the price strategy aspect, gives compares the preferential benefit the interest rate and the handling charge. In the circuit strategy aspect, promotes staff of bank's talented person quality. In the promotion strategy aspect, ¡§the television advertisements propaganda¡¨ and ¡§recommendation the relatives and friends¡¨ is the main news origin. Two for aims at marketing suggestion the different life state. Among them, ¡§the impulse expends the sensitive group¡¨ when applies for the credit card, its news originates mainly from the network obtains the correlation data, can take to send the card bank well-knownness. Manages the card the motive mainly does not have to carry too many cashes recommendation of and for the transaction convenience for the relatives and friends. Moreover, makes the goal market by ¡§the price complimentary gift sensitive group¡¨. The product strategy aspect, picks the line of different commodity marketing strategy, the increase card design the fine degree. In the price strategy aspect, must pick the line of low circulation interest rate in the cost scope with to make up manages the expense. The circuit strategy aspect, the penetration advertisement media or the oral circuit (for example penetrate recommendation relatives and friends), by effective transmission to goal customer. In the promotion strategy aspect, picks the good dividend in the cost scope to accumulate the spot, the complimentary gift provides.

Thesis (doctoral)--Universität Heidelberg.

In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable from the perspective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves advantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)

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