11 research outputs found
Team 2: Situation Awareness of an Infantry Unit in a Chemical Environment
from Scythe : Proceedings and Bulletin of the International Data Farming Community, Issue 2 Workshop 14The German Federal Office of Defense Technology and
Procurement has been analyzing the influence of
networked sensors and effectors on military
capabilities. The background of our overall scenario is
peace support operations (PSO) in an urban
environment. The background for the actual technical
evaluations of sensors, effectors and the connecting
network is the following scenario vignette: Convoy
Protection
Reactivity measurements in the ETR critical facility /
"Reactors-General ; TID-4500, (13th Ed., Rev.)"--Cover."July 10, 1958"--Cover.Caption title.Includes bibliographical references (leaf 21).Work Performed by Phillips Petroleum Company for the Atomic Energy CommissionMode of access: Internet
Advanced test reactor critical facility safety analysis report /
"National Reactor Testing Station"--Cover."Reactor Technology ; TID-4500, (31st Ed.).""Issued: July 1964."Includes bibliographical references.Work Performed by Phillips Petroleum Company for the Atomic Energy CommissionMode of access: Internet
The relationship between financial and tax accounting in Germany — the authoritativeness and reverse authoritativeness principle
This paper focuses on the traditionally close relationship between financial and tax accounting in Germany by looking first at the historical developments. The so-called authoritativeness principle dates back to the late 19th century. By describing the different facets of the authoritativeness and the reverse author-itativeness principle, the reader will get a good overview of the historical relationship. Furthermore, the role of the highest fiscal court and the influence of some of its decisions is presented in detail. After discussing regulations concerning deferred taxation and methods of calculating those deferred taxes, the paper concludes with an estimation of future development, where it will be shown that the close relationship between commercial and tax accounts is politically stable, but that changes might be ahead with respect to the recent developments in the international accounting harmonisation debate.