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Analysis of Creationism in the United States from Scopes (1925) to Kitzmiller (2005) and its Effect on the Nation´s Science Education System

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ISBN: 9783863953393 Year: DOI: 10.17875/gup2018-1065 Language: English
Publisher: Universitätsverlag Göttingen
Subject: Biology
Added to DOAB on : 2018-04-19 11:01:54
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Creationism is based on a fundamental belief in the inerrancy of the bible and negatively affects science education because creationist proponents insist on the inclusion of supernatural explanations for the appearance of species, in particular the origin of humans. This detrimental effect on education is particularly relevant in the United States, where almost 70% of the population rejects the idea of naturalistic evolution and the majority of American students struggle to meet the college-readiness benchmarks in science and math. This dissertation provides a comprehensive look at the issue from historical, judicial and educational perspectives. Twenty-four legal cases in the United States regarding anti-evolutionary strategies were analyzed in detail. Strategic trends were identified ranging from the statewide banning of evolution in public schools to the required teaching of Creation Science. The exact effect of creationist political activity was discerned through the analysis of state science standards and textbook adoption processes, which illustrated the creationists’ ability to lobby for a diminished coverage of evolution in science standards and textbooks. It was found that despite attempts made by scientific and educational agencies to provide guidelines such as the Next Generation Science Standards, the majority of American state science standards continue to be sub-par and one of the major flaws of these standards is the overall attempt to weaken the coverage of evolution throughout the standards. A similar loss of quality occurs in textbooks since publishers engage in self-censorship in order to avoid controversial topics such as evolution in order to prevent their books from being rejected. An examination of the free-choice learning materials revealed that creationist proponents are very active and successful in producing books, films and museums for the sole purpose of promoting creationism. Moreover, a brief look at the creationist movement in Germany provided a powerful comparison to the United States and elucidated the key components necessary for a creationist movement to exist and flourish, namely the presence of fundamentalist willing to fight to get anti-evolutionary materials introduced into science classrooms. This study provides new insights into the creationist phenomenon, present not only in the United States but also increasingly present in European countries such as Germany. Understanding the detrimental link between creationism and science education will help the science community realize that this topic needs to be continually readdressed and that it is imperative that these creationist trends are not dismissed as inconsequential.

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Creationism --- USA

Hybride Finanzierungsinstrumente in der nationalen und internationalen Besteuerung der USA

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Book Series: Forschungsergebnisse der Wirtschaftsuniversitaet Wien ISBN: 9783631564387 Year: Pages: 376 DOI: 10.3726/b13934 Language: German
Publisher: Peter Lang International Academic Publishing Group
Subject: Economics
Added to DOAB on : 2019-01-15 13:32:24
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Ausgehend von einer allgemeinen Übersicht des US-amerikanischen Steuerrechts in Bezug auf Finanzierungen ist die steuerliche Abgrenzung zwischen Eigen- und Fremdkapital bei hybriden Finanzierungsinstrumenten in den Vereinigten Staaten zentrales Thema der Arbeit. Zusätzlich wird eine detaillierte Analyse steuerlicher Rechtsfolgen anhand von in den USA ermittierten Instrumenten wie DECS, MIPS, PHONES und PRIDES geboten. Abschließend wird die Frage nach grenzüberschreitenden steuerlichen Gestaltungsmöglichkeiten gestellt, die unter Umständen eine Doppelbesteuerung vermeiden oder eventuell gar zu einer doppelten Nichtbesteuerung führen könnten.

Affective Intellectuals and the Space of Catastrophe in the Americas

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ISBN: 9780814213780 9780814254950 Year: DOI: 10.26818/9780814213780 Language: English
Publisher: The Ohio State University Press Grant: Knowledge Unlatched - 103024
Subject: Sociology
Added to DOAB on : 2019-03-16 11:21:02
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Most importantly, the book shows how literature constitutes an alternative public sphere for Black people. In a society largely controlled by white supremacist actors and institutions, Black authors have conjured fiction into a space where hard questions can be asked and answered and where the work of combatting collective, racist suppression can occur without replicating oppressive hierarchies. Intimate Antagonisms uncovers a key theme in Black fiction and argues that literature itself is a vital institutional site within Black life. Through the examination of intimate conflicts in a wide array of twentieth- and twenty-first-century novels, Blake demonstrates the centrality of intraracial relations to the complexity and vision of Black social movements and liberation struggles and the power and promise of Black narrative in reshaping struggle.

Kapitalschutz der Aktiengesellschaft

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631560662 Year: Pages: 337 DOI: 10.3726/b14017 Language: German
Publisher: Peter Lang International Academic Publishing Group
Subject: Law --- Business and Management --- Economics
Added to DOAB on : 2019-01-15 13:32:20
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Das in der EU für Aktiengesellschaften kodifizierte Kapitalschutzsystem ist unter Rechtfertigungsdruck geraten und steht vor tiefgreifenden Veränderungen. Es sieht bisher neben der Aufbringung eines Mindestkapitals vielfältige Kapitalaufbringungs- und Kapitalerhaltungsregeln vor, die auf vom Vorsichtsprinzip geprägte Rechnungslegungsdaten im Einzelabschluss zurückgreifen. Auf der Annahme basierend, dass sich der Trend zur IFRS-Bilanzierung in Europa in den nächsten Jahren fortsetzen und zunehmend auch den Einzelabschluss betreffen wird, sind Vorschläge zur Reform des tradierten Gläubigerschutzsystems durch bilanzielle Kapitalerhaltung vorgelegt worden, die sich weitgehend an US-amerikanischen Kapitalschutzregulierungen orientieren. Nach den Plänen der EU-Kommission könnte es möglicherweise bereits 2009 zu einem Systemwechsel kommen. Vor diesem Hintergrund werden in dieser Arbeit unter anderem die Kapitalschutzregeln des Model Business Corporations Act und der Kapitalgesellschaftsrechte Delawares und Kaliforniens detailliert analysiert und aus ökonomischer Sicht kritisch beurteilt.

Goodwill Impairment

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Book Series: Bochumer Beitraege zur Unternehmensfuehrung ISBN: 9783631527078 Year: Pages: 350 DOI: 10.3726/b14014 Language: English
Publisher: Peter Lang International Academic Publishing Group
Subject: Business and Management --- Economics
Added to DOAB on : 2019-01-15 13:32:20
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In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers’ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms’ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

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