Bøger af Christoph Vogel

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Seminar paper from the year 2009 in the subject Politics - Region: Africa, grade: 1,0, University of Cologne (Forschungsinstitut für Politische Wissenschaft und Europäische Fragen), course: Multilateralism and the EU, language: English, abstract: Economic relations between the EU and ACP countries have a long tradition. After Yaoundéconventions in the 1960s, 1975 the first Lomé Agreement was established between ACPcountries and EC member states. Between 1975 and 2000 EU and ACP countries ran foursubsequent Lomé conventions replaced by Cotonou agreement now. Lomé was concerned tobe an agreement providing ACP countries better access to European markets in order to pusheconomic development and build up domestic production. The emergence of WTO in 1995changed the regulatory framework for regional trade agreements in such a way, that Lomé IVcould not pass into a fifth version. In order to be compliant with WTO measures, a newagreement was worked out 2000 in Cotonou. It came into power in 2002.The complete establishment of that treaty it is still far from becoming reality, as aconsiderable number of ACP countries have still not negotiated EPAs. A crucial issue in thesenegotiations is the division of ACP countries in six groups for regional EPAs. This divisiondoes not merge with other regional trade and political networks in Sub-Saharan Africa anddoes not include all ACP countries.With ¿good governance¿ having emerged as a ¿vital¿ issue in international politics andespecially in EU¿s agenda, a relevant number of non-economic issues found their way intoCotonou agreement. By linking trade agreements and development aid with the spread ofEuropean or Western democracy ¿standards¿ those different fields were brought into contact.The major question of the following research shall be, whether EU trade policy towards ACPcountries is supposed to be an instrument serving the diffusion of human rights and democracyor rather a ¿smoke screen¿ for a hidden economic agenda.This research will work with different approaches rooted in political science following thebasic assumption EU-ACP cooperation has always been a political relationship. In thefollowing theoretical chapter (neo-)realist interpretation will be put in contrast to Ian Manners¿¿normative¿ power approach using Lisbeth Aggestam¿s framework of role model theory.Further on, the research chapter will discuss characteristic matters of EU-ACP relations andput into focus chances and perils of conditional economic cooperation and development aid.

Seminar paper from the year 2009 in the subject Politics - Region: Africa, grade: 1,7, University of Cologne (Forschungsinstitut für Politische Wissenschaft und Europäische Fragen), course: Comparative Political Economy: Varieties of Capitalism, language: English, abstract: Since the last decade scientific research on capitalism has experienced a noticeably grownattention among scholars as well as politicians. One of the most discussed approaches in thisfield of comparative analysis of political economy is the ¿varieties of capitalism¿ theory1developed by Peter Hall and David Soskice. Their approach basically focuses on howdifferent actors may behave in a certain politico-economic state configuration and on howfar this configuration can determine a national type or variety of capitalism as well as theeconomic success of a political economy.This approach, though, has been designed with a view to the so-called ¿developedeconomies¿, which are to be found in Western and Central Europe as well as in NorthAmerica. In the era of globalization other economies have come into play, with theirperformances ranging from real success stories, as in several Asian economies, toconsiderable failure, as in most marginalized Sub-Saharan African economies.After presenting Hall and Soskice¿s approach and some of its criticisms in order togive a conceptual framework, this paper will provide a very brief overview of the politicaleconomy of colonialism, followed by a case-study analysis of the contemporary politicaleconomies of Uganda and the Democratic Republic of Congo (DRC).The main research question is to identify to which extent varieties of capitalismimported from colonial powers have fashioned today¿s economies in the chosen cases as¿economic models¿ or how far the empirically established colonial economic systems areresponsible for post-colonial developments. The former colonial power in Uganda, GreatBritain, will be considered as a Liberal Market Economy, whereas DRC¿s colonial power,Belgium, will be assigned the Coordinated Market Economies2 type. In order to avoidanalytical shortcomings, this paper also tries to take into consideration the discrepancybetween those models and the colonial reality as well as postcolonial developments, whichhave evolved due to domestic characteristics or as a consequence of a globalizing politicaleconomy.

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universität zu Köln (Seminar für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre), Veranstaltung: Betriebswirtschaftliche Steuerlehre, Sprache: Deutsch, Abstract: Über den Nutzen von Sicherungsgeschäften mittels Derivaten besteht in der Literatur und der Praxis Einstimmigkeit. Sie sind eine effektive und kostengünstige Möglichkeit Risiken zu reduzieren, Cashflows zu stabilisieren oder Marktpreisrisiken abzusichern. Dies gilt mittlerweile auch uneingeschränkt außerhalb des Finanzsektors. Folglich hat der Einsatz von derivativen Finanzinstrumenten in den letzten Jahren einen ungebremsten Aufschwung erfahren. Dabei werden insbesondere Derivate eingesetzt, um wirtschaftliche Risiken zu kompensieren bzw. zu reduzieren. Die zunehmende Internationalisierung der Rechnungslegung und die Anwendung internationaler Rechnungslegungsstandards in der EU durch die IAS-Verordnung sowie ein mögliches Vordringen der IAS/ IFRS bis in den deutschen Einzelabschluss machen es nötig, sich mit den einschlägigen Regelungen des Hedge-Accounting der IAS/ IFRS zu beschäftigen.Auch steuerlich ist die Bilanzierung von Sicherungsgeschäften von Interesse, da ab dem Veranlagungszeitraum 2006 durch den neu eingefügten § 5 Abs. 1a EStG die handelsrechtlich vorgenommene Bildung von Bewertungseinheiten für die Steuerbilanz maßgeblich sein soll.Im Rahmen dieser Diplomarbeit gilt es im Zusammenhang mit der Bilanzierung von Sicherungsgeschäften folgende drei Fragen zu beantworten:Frage 1: Bestehen Unterschiede zwischen HGB und IAS/ IFRS bei der Bilanzierung von Sicherungsgeschäften und wenn ja, welche?Frage 2: Wie ist die Neuregelung des § 5 Abs. 1a EStG zu bewerten, insbesondere auch vor der fraglichen Zukunft des Prinzips der Maßgeblichkeit der Handelsbilanz für die Steuerbilanz? Frage 3: Wie müsste eine Regelung zur Bilanzierung von Sicherungsgeschäften in einem losgelösten, eigenständigen Steuerbilanzrecht ausgestaltet sein, um zum einen die elementaren Besteuerungsgrundsätze zu beachten und zum anderen auch einen zutreffenden Ausweis von Sicherungsgeschäften in der Bilanz sicherzustellen?