A ‘Most Astonishing’ Circumstance: The Survival of Jewish POWs in German War Captivity during the Second World War

During the Second World War, more than 60,000 Jewish members of the American, British and French armed forces became prisoners of war in Germany. Against all expectations, these prisoners were treated in accordance with the 1929 Geneva Convention, and the majority made it home alive. This article seeks to explain this most astonishing circumstance. It begins by collating the references to the experiences of Western Jewish POWs from the historical literature to provide a hitherto-unseen overview of their treatment in captivity. It then asks what made their protection from persecution possible. To this end, it explores Germany’s wider motivations for its selective application of the Geneva Convention and highlights the role that military identity played in making its application seem necessary for all POWs from the Western front, including Jewish POWs

Bilanzierungsstandards im Kontext der Finanzmarktkrise

In this article we analyse the role of International Financial Reporting Standards (IFRS) in the Financial Crisis. In detail we investigate if IFRS accounting rules and the change of some of their standards encouraged procyclical effects before and during the Financial Crisis. Copyright 2009 die Autoren Journal compilation 2009, Verein für Socialpolitik und Blackwell Publishing Ltd.