Die vorliegende Festschrift wuerdigt das Lebenswerk von Thomas Toeben in seiner ganzen Breite. Die versammelten Beitraege der 46 Autoren spiegeln die Themenvielfalt und die fachliche Tiefe wider, die sein berufliches Wirken auszeichnen.

Besonders hervorzuheben ist seine Expertise im Bereich der steuerlichen Strukturierung von Private-Equity- und Venture-Capital-Investitionen sowie auf dem Gebiet des internationalen Steuerrechts.

Beleuchtet werden verschiedene Aspekte der steuerlichen Behandlung von Fonds, ihrer Investoren und Initiatoren, des Orts der Geschaeftsleitung und Betriebsstaetten, des Internationalen und europaeischen Steuerrechts sowie des Unternehmenssteuerrechts.

Herausgegeben von Dr. Helder Schnittker, Prof. Dr. Jens Schoenfeld und Michael Wendt

The chapters outline the evolution of introductions to law, including a reappraisal of the role of Roman law, and assess how the accepted conception of legal knowledge has changed over time. Adopting a comparative approach, Samuel contrasts introductions to law in the common and civil law fields and evaluates the differences in introductory books across various disciplines. Ultimately, the book reveals a tension between the traditional doctrinal analysis and emerging critical and subversive approaches to law.

A Critical Approach to Introductions to Law is a crucial resource for students and scholars of law, especially those with a focus on comparative law, legal theory, legal method and legal reasoning. It will particularly benefit those beginning their legal studies and those interested in research methods and teaching.

This book provides a comprehensive examination of Environmental, Social, and Governance (ESG) practices across developed and emerging markets, highlighting how corporations integrate sustainability and ethical governance into business strategy. It explores the evolution of ESG principles, the frameworks that guide disclosure and accountability, and the contrasting realities between mature and developing economies. Through seven well-structured chapters, the book reviews global ESG performance trends, compares regulatory environments, and analyses best corporate practices that drive long-term value creation. It features mini-case studies on top ESG performers such as Novartis, HSBC, Tata Power, and Yili Group, offering insights into cross-sector integration of sustainability in healthcare, finance, energy, and agri-food industries. The discussion also exposes greenwashing incidents and their implications for trust and transparency. Designed for students, researchers, and industry practitioners, this book is an essential reference on corporate sustainability, responsible investment, green finance, and the future of ESG-driven business.

This book presents a comprehensive coverage of various issues related to contract management and project Execution.?It explores the challenges of completing projects on time while adhering to contractual frameworks, addressing the complex realities and challenges faced by project managers. It examines how to manage unforeseen issues that were not anticipated during tender document preparation or how to interpret the contracts in favour of the project execution. By analysing real-world scenarios, the book delves into the need for innovative, case-specific solutions in the absence of clear precedents, providing a comprehensive framework for navigating these critical project management challenges and leave a trail behind.

It provides an in-depth analysis of real-world problems and solutions, and strategies to manage inevitable project changes, and emphasizes the importance of a pragmatic and equitable approach to contract conditions, ensuring they align with statutory legal frameworks while fostering balanced Employer-Contractor relationships.

It is designed for professionals and engineers engaged in construction of multi facet projects. It will be useful for students undertaking courses on project and contract management.

Martin Fertmann explores how Meta's Oversight Board has evolved into a significant actor shaping international human rights standards in online content moderation. Covering Facebook, Instagram, and Threads from 2020 to 2024, the analysis is grounded in the Board's founding documents, 65 decisions, and four advisory opinions. It reconstructs both the Board's self-description and its external perception, tracing its emergence as a source of normative authority within the digital sphere.
Using a rule-theoretical approach inspired by H. L. A. Hart's concept of secondary rules, the author examines the Board's internal validation structures and decision-making powers. Complementing this legal-theoretical framework, the study employs the spiral model of human rights socialization from international relations to contextualize the diffusion of human rights norms into private regulation.
The findings show that while the Board was initially bound to Meta's internal rules, it increasingly grounds its reasoning in international human rights standards derived from the UN Guiding Principles on Business and Human Rights. This shift establishes a normative hierarchy placing human rights above contractual terms. The study further demonstrates how the Board mediates between Meta, NGOs, and international institutions, gradually narrowing Meta's discretion and institutionalizing human rights within corporate governance. It thereby provides a rigorous contribution to debates on transnational norm formation and digital constitutionalism.

Der neue ?Plath" bietet umfassende Kommentierungen zu DSGVO, BDSG und zum TDDDG in einem Band. Im Mittelpunkt steht wie zuvor die DSGVO-Kommentierung, die Erlaeuterungen zum BDSG und zum TDDDG schliessen daran an.

Hervorzuheben ist die gelungene Verknuepfung der Kommentierungen, insbesondere dort, wo die DSGVO nationale Spielraeume fuer den Gesetzgeber vorsieht. Darueber hinaus wurden die Erwaegungsgruende zur DSGVO, die zahlreichen Stellungnahmen der Aufsichtsbehoerden und die Umsetzung der Regelungen in anderen europaeischen Laendern beruecksichtigt. Mit bewusst unternehmensbezogener Schwerpunktsetzung ordnen die Autoren pragmatisch und meinungsfreudig aktuelle Rechtsprechung, Stellungnahmen der Aufsichtsbehoerden, Guidelines des EDSA, die Umsetzung im europaeischen Ausland, Auslegungsfragen oder Literaturstimmen zuverlaessig ein.

This book proposes ecology of wisdom as a new field of study and interdisciplinary research, with Institutional Wisdom-in-Design at its core. It examines how Institutional Wisdom-in-Design can be identified, developed, and applied to transform global institutions, from schools and universities to research laboratories and international organizations. Through a methodologically structured exploration across a preface, an acknowledgement, an abstract, an introduction, fourteen chapters, and an epilogue, it introduces a unifying methodological framework to address new frontiers of institutional and interdisciplinary inquiry. Central themes in focus include an Institutional Copernican Revolution for academic and international bodies; the World-5 of Methodology of Wis-Design Improvement Science as a foundation for advancing moral progress in education, healthcare, and human rights; and Culture of Wisdom Inquiry driven science and technology to address global challenges. The volume develops a theory of Knowledge Resources Dynamics across the sciences and humanities, focused on human well-being interests in terms of Planetary Imperatives of Inclusive Sustainable Development. By linking Institutional Wisdom-in-Design with human well-being, it articulates a framework for rethinking the role of institutions in securing brighter prospects for humanity's future. Because ecological human well-being interests are seriously undermined by the unending race for competitive war-industries capable of proliferating "nuclear weapons bazaars" globally, it envisages a world-order which can free humanity from making new types of dangerous weapons, from investing in the proliferation of nuclear weapons, and from the looming totalitarian catastrophes such as a nuclear war.

This book builds on the scholarship by contributing a critical analysis of the shortfalls of LGBTQ+ laws in Africa and the areas of progress and possible paths forward. It outlines the state of LGBTQ+ rights across Africa and discusses the notion of queering African law. It explores regional approaches towards the protection of LGBTQ+ rights within Africa and the important role of activism in challenging anti LGBTQ+ laws notably through litigation, their successes, challenges and limitations. It discusses the tensions between cultural, historical and other factors that on one hand challenge progress but which on the other hand may also be avenues for advancing rights. In line with the argument of queer theory as relevant in Africa, the chapters draw on queer legal theory which allows for critical analysis that aims to advance "a reformation of legal discourse" on LGBTQ+ rights. This focus is timely given the introduction of harsher anti-homosexuality laws in some African countries. Through multdisciplinary contributions, it offers readers a nuanced analysis of the challenges towards truly queering African law and the possibilities for doing so.

Why do some countries build innovation systems that foster learning, experimentation, and technological progress, while others struggle to move beyond dependency and stagnation? This book examines this central question through a multidisciplinary lens, combining insights from innovation systems theory, institutional economics, development studies, and global political economy. It offers a comprehensive framework for understanding the systemic roots of innovation failure in emerging and transition economies. It shows how fragmented institutions, weak absorptive capacities, and short-term policy horizons create persistent barriers to learning and capability building and how these obstacles can be overcome through coordinated governance, strategic coherence, and adaptive policymaking. Drawing on real-world examples and comparative evidence, this book is appropriate for researchers, graduate students, and policymakers concerned with innovation, industrial policy, and economic transformation in developing and emerging economies.

Chapters examine key outliers and anomalies throughout economic history, including eBay, General Electric, the House of Rothschild and Madam C.J. Walker. The book offers in-depth investigations of businesses and leaders, focusing on the distinctive qualities that drive performance. It assesses anomalous events via parameters and processes, highlighting spatial, temporal, industry and organizational contexts that shift performance outcomes. Pairing analysis of real world examples with comparison groups, Ruef and Birkhead address our bias towards extreme cases and events, while employing methodological tools for learning from them through qualitative, frequentist and Bayesian approaches.

Managing Outliers and Anomalies is an insightful resource for scholars and students of entrepreneurship, leadership, organizations, sociology and public policy. The integrated case studies also make this essential reading for practitioners in business and entrepreneurship.

Chapters address critical current and emerging topics in the industry, such as the application of frontier technologies, new management concepts, professionalism and ethics. Contributing authors also consider broader global developments and their implications for the construction industry in the Global South such as decolonization, international trade policies, sustainability and disruptive events. By reviewing recent advances in the field and anticipating future research directions, this book provides key insights into future-proofing construction industries.

The Research Companion to Advances in the Construction Industry in the Global South is an essential resource for students and scholars of construction management and economics. Administrators, policy makers, practitioners in the construction value chain and industry stakeholders will also benefit from this book's practical insights.

This Open Access book shows how individuals and organizations can turn constraints into strengths and achieve meaningful results. Based on over two decades of research and fieldwork in Japan and Vietnam-covering topics like disability entrepreneurship, student ventures, community rebuilding, and everyday problem-solving-the book presents a micro-level framework connecting cognition, emotion, and action in adversity. It explains how resource "non-recognition" and hidden mismatches can be addressed through steps of appraisal and recombination, enabling people to generate value, resilience, and well-being without waiting for perfect conditions. By combining theory with narrative case studies, the book merges insights from resource-based views with positive psychology to demonstrate how happiness and performance can grow together. Written in an accessible style for general readers while maintaining scholarly rigor, it offers practitioners, students, and researchers practical tools: recognizing hidden resources, avoiding non-resource traps, designing roles and tasks, and fostering positive feedback loops of affect and efficacy. The result is a clear, evidence-based guide to living and working meaningfully within real-world constraints-beneficial for entrepreneurs, managers, educators, and anyone aiming for sustainable progress in resource-limited settings.

This book offers a rigorous and compassionate account of how people act under constraint. It isolates the appraisal-resources-emotions mechanism with rare clarity and shows, through well-chosen cases across settings, how modest shifts in framing can unlock consequential action. The result is a thoughtful, field-ready book that will serve researchers, educators, and policy makers who care about enabling enterprise where resources are tight and hopes are fragile.

Leo-Paul Dana, Professor of Entrepreneurship, Dalhousie University, Canada

This book consolidates cutting-edge research on consulting into a single volume, with a particular emphasis on the digital transformation of the consulting industry. It aims to make the state of the art in this field more accessible, foster better business practices, and inspire further research. The book illustrates how the COVID-19 pandemic transformed the consulting industry by increasing pressure while also fostering acceptance of digital consulting formats. It explores the opportunities and conditions that digital technologies create for extending, innovating, and differentiating consulting services. These include web-based consulting platforms, AI-driven applications, blockchain-based reputation systems, smart services, and client self-service solutions. In addition, it examines frameworks for assessing the virtualization potential of consulting processes and demonstrates how hybrid solutions can combine traditional and digital consulting models.
The book introduces practical artifacts and methods that help consultants critically reflect on their approaches. It also serves as a valuable resource for students in management, consulting, and IT-related programs who are considering a career in consulting or seeking to become informed consulting clients.

The accumulation of risks, at all levels of reality, that are currently assailing Humanity are not anecdotal. There are manifestations of the end of one civilization and the potential emergence, beyond chaos, of another one.

However, understanding the significance of this transformation, which is already underway, requires a distanciation from the techno-industrial "village" and its confinement within inherited and sef-evident certainties.

This approach invites the traveler to stand at another level of reality in order to discover a being that requires, in order to penetrate it, other logics than those that underpin the village's discourse. This distanciation is the beginning of a real prospective view of the unknown future.

Essential reading for scholars in critical management studies, systems theory, philosophy, and environmental humanities, this book offers a synthesis of historical analysis, cultural critique, and transdiscipinary reflection, calling for a radical reorientation of thought and practice in the face of planetary precarity.

This first volume explores the foundational principles and emerging opportunities in entrepreneurial education within a global and digital context. It brings together leading scholars to examine the philosophical, psychological, and pedagogical underpinnings of entrepreneurship education, as well as its role in structural change and societal development. The chapters address key themes such as innovation, globalization, public policy, and inclusive education, offering both theoretical insights and practical implications. Through a multidisciplinary lens, the volume highlights the transformative potential of entrepreneurial pedagogy in shaping future-ready learners and institutions. It is an essential resource for educators, researchers, and policymakers seeking to understand and advance entrepreneurship education in a rapidly evolving world.

Negotiations are rarely purely factual discussions - they involve psychology, strategy, and tactics. Those who react unprepared quickly lose influence. This practical guide shows you how to stay in control under pressure, actively steer the process, and act with confidence in critical moments. Through realistic case studies, you will learn what truly matters - from making strong demands to de-escalating tense situations. To negotiate successfully, you need more than arguments: you need a clear structure and the right approach. Discover proven strategies to break through deadlocks, manage escalations, and confidently handle uncertainty, tactical maneuvers, and complex dynamics. An indispensable resource for anyone conducting negotiations under pressure - whether in the boardroom, operational teams, digital environments, or crisis management. This handbook provides the essential tools.

What is the difference between a fire fighter and an architect? One deals with crises as they arise while the other is capable of building something that can withstand all weathers.

Using this analogy, this revised edition of Architects of Change provides you with the tools to grasp, leverage and harness the dynamics that shape tomorrow's markets. It encourages you to nurture an entrepreneurial mind-set to transform the way a business - or even an entire industry - operates.

With updated content taking into account two water-shed events - the post-pandemic reality and the emergence of generative AI - this second edition incorporates crucial lessons from recent years. It expands on how the pandemic introduced us to exponential change - a pattern we'll likely see replicated with climate change - and explores the intensifying impact of geopolitical rivalries and AI advancement.

Giving you the tools to analyse your environment and future trends to reinvent the way you do business, this book will teach you how to:

• Identify actors of change
• Conduct simulations about the future
• Assess threats of political instability
• Build a strategy for a profitable and sustainable firm amid ongoing uncertainty
• Become an architect of change yourself

Containing original interviews with industry insiders, this is a critical resource to help you thrive in the current business environment.

This book offers world-unique knowledge about outstanding Polish logicians of the first half of the 20th century. The book shows the achievements of Polish logicians, their influence on the development of science, interactions with philosophers and scientists from other countries, as well as cultural and social consequences. Containing over 140 entries accompanied by photographs of over half the discussed logicians, the volume is a comprehensive list of the period.

Topics in the book include many-valued logic, Lesniewski's system, set theory and its foundations, semantic theory of truth, natural deduction, intuitionistic logic, and methodology in philosophy of science. The book is intended for both beginners and advanced researchers of logic, both students and logicians, philosophers, historians of ideas and historians of science.

Understanding Context in Leadership invites readers to explore the often-overlooked element of leadership: the context in which it occurs. This accessible and thought-provoking text introduces students and new leadership learners to the essential practice of analyzing context as part of the leadership process. By examining the dynamic interplay between leaders, followers, and their environments, readers will learn how to observe, interpret, and respond to the many forces that shape leadership outcomes.

At the heart of the book is the SHAPE framework, a powerful tool for breaking down context into five key dimensions: Social, Historical, Attitudinal, Personal and Environmental.

Each chapter explores one SHAPE dimension through four lenses-self, organizational/team, institutional, and societal-offering a layered understanding of how context influences leadership at every level. Readers will gain practical strategies for observing and analyzing context, along with reflective prompts and tips to apply these insights in real-world settings.

Whether you're a student beginning your leadership journey or an educator guiding others, Understanding Context in Leadership provides the tools to lead with greater awareness, adaptability, and impact.

Entrepreneurship often brings to mind innovation, ambition, and strategic acumen, but it is also a field dominated by gendered narratives and masculine associations. Women entrepreneurs worldwide are breaking down these barriers, redefining entrepreneurial success, and developing strategies that reflect their unique experiences within gendered landscapes. Their journeys provide a valuable counterpoint to traditional stories of entrepreneurship, shifting the focus toward resilience, resourcefulness, and positive contributions that women bring to the entrepreneurial ecosystem.

This edited collection presents an in-depth examination of how women entrepreneurs across diverse global contexts navigate, challenge, and redefine the gendered dynamics of entrepreneurship. Drawing on a range of case studies and interviews from around the world, this volume is rooted in post-structural feminist theory and interpretative phenomenology to delve into the social constructions of gender and the subjective experiences of women entrepreneurs.

Backed by the Women and Economic Renewal Research Chair from the triple-accredited business school, Grenoble Ecole de Management, in Grenoble, France, Los Angeles-based Azusa Pacific University School of Business and Management in the United States, and an extensive international research network, the collection captures the voices of women who use local institutions, cultural practices, and their networks to succeed in sectors as varied as business, technology, and social enterprise.

From Africa, United States, Pakistan, France, Japan, India and China, these narratives collectively enrich the global conversation on women's entrepreneurship. Ideal for scholars, policymakers, and students of entrepreneurship and gender studies, this work offers a fresh perspective on the strategies and successes of women entrepreneurs, inspiring new avenues for research and practical approaches for supporting women in business worldwide.

This Open Access book provides a new perspective on startup ecosystems in East Asia - a region which has over decades shaped innovation and global competition. It specifically focuses on Japan, South Korea and Mainland China. The study of startup ecosystems in East Asia is of relevance not only because of their size and performance, but also because they continue to differ from their counterparts in Western countries in important ways. Country chapters sketch the dynamic development of East Asian startup ecosystems along diverse paths due to particular national conditions. Such differences matter for our understanding of startup ecosystems in general and their possible role for economic policy. East Asian startup ecosystems are mostly neglected by mainstream academic research in search for a universal model. The book systematically analyzes and compares startup ecosystems in East Asia considering their wider historical and national contexts. In this way, both commonalities and differences across East Asia are discerned. The chapters use both secondary sources as well as data from the authors' decade long collaborative work. The book aims to make these findings, which have so far only been presented in academic journals, accessible to a wider readership.

This book is a curated compilation of works from the Global Conference on Entrepreneurship and Economy in an Era of Uncertainty 2025 (EEEU-25). The book explores the critical role of entrepreneurship in the digital age, emphasizing the necessity of innovation for businesses to navigate global crises such as pandemics, geopolitical tensions, and economic disruptions. It illuminates the transformative impact of digital innovation on fostering entrepreneurial ventures while underscoring the significance of adept organizational management in nurturing and sustaining successful businesses. The relationships between entrepreneurship, housing, and property markets in the global economy, and the implications of globalization on local real estate dynamics is also explored, investigating how macroeconomic factors such as interest rates, inflation, and foreign exchange rates influence entrepreneurial opportunities in the housing and property sectors, as well as their connection to broader economic trends.

Covering topics such as the synergy between innovation and entrepreneurship, promoting sustainability in business practices, integrating supply chain and logistics management, and enhancing educational pursuits through entrepreneurial activities, this work provides valuable and practical insights for scholars and practitioners at the intersection of innovation, disruption, and entrepreneurship.

The Unexpected Game challenges the managerial illusion that uncertainty can be fully controlled. Instead, it demonstrates how organizations actively shape their relationship with the unexpected. By introducing the concepts of serendipity (turning surprises into opportunities), zemblanity (drifting into predictable failure), and bahramdipity (suppressing novel ideas under hierarchy), the book offers a fresh lens on how managerial action influences outcomes under uncertainty-at both individual and organizational levels. Blending theory, empirical cases, and practical diagnostic tools, it provides a framework for engaging with uncertainty more deliberately. Written for scholars, managers, and entrepreneurs, the book encourages a shift from attempting to eliminate uncertainty to learning how to navigate it wisely.