Bøger af Florian Mayer

Wie der Wirecard-Skandal exemplarisch belegt, entstehen aus privaten Aktienbeteiligungen nicht nur Gewinne, sondern auch Verluste. Der Autor zeigt auf, dass auch Jahre nach Einführung der Abgeltungsteuer keine klare Einigkeit herrscht, wie grundsätzlich Verluste aus der privaten Aktienbeteiligung steuerlich zu behandeln sind. Neben den zu erarbeitenden gesetzlichen Grundlagen aus dem Verlustblickwinkel einer Aktienbeteiligung liegt der Schwerpunkt u. a. in der Auseinandersetzung mit der hierzu bereits ergangenen Rechtsprechung. Als Ergebnis kommt der Autor zu dem Schluss, dass die ertragsteuerliche Verlustberücksichtigung aus privaten Aktiengeschäften nach Einführung der Abgeltungsteuer systematisch systemwidrig und verfassungsrechtlich verfassungswidrig ist.

Seminar paper from the year 2002 in the subject Sociology - Media, Art, Music, grade: 1 (A), University of Leeds (Culural Studies department), course: Media Theory, language: English, abstract: In many parts of our world today people dream a dream of magic and illusion, prosperity and happiness, which is essentially an American dream, exported by the wizards of branding, by companies like McDonald¿s, Nike, Coca-Cola and especially The Walt Disney Company (WDC). Known for being `the inventor of modern branding¿ and `modern synergy¿, the Disney company `has managed to insinuate its characters, stories, and image as good, clean, fun enterprise into the consciousness of millions around the earth¿. The WDC today boasts revenue of more than $25 billion from its operations in media networks, consumer products, studio entertainment, Internet, and parks and resorts, and employs 120,000 people worldwide. Furthermore, it can be seen as `the single most powerful and influential force in the globalization of Western culture'. Having themed parks in California (Disneyland, Anaheim), Florida (Walt Disney World, Orlando), France (Disneyland and Disney Studios Paris), Japan (Tokyo Disney Resort), China (Hong Kong Disneyland), and as rumours suggest having plans for parks in Shanghai and Delhi, Disney spreads its `value-laden environments¿ across the world. Thereby, it is `extending and expanding Classic Disney - `the Disney universe¿ or `Disney vision¿ - into a material and physical existence, as well as ¿providing a strong dose of All-American ideology¿. Since the theme parks `contribute significantly to Disney¿s overall corporate goals, providing ongoing revenues and promotion for other parts of the corporate empire¿ it is worthwhile to closer examine the parks which are viewed by many observers as `showcases for postmodernism¿ and `panegyrics to capitalism¿.

Research Paper (undergraduate) from the year 2003 in the subject Communications - Media and Politics, Politic Communications, grade: 84, University of Leeds (Communication and Cultural Studies), course: Advanced Cultural Production and Policy, language: English, abstract: The early internet, whose invention some authors compare to the revolution the exploitation of the power of steam brought about, was developed in the US in an university and military context and mainly financed by ARPA, the US Department of Defence Research Agency. In the 1970s in the US thought was given to the need to back up computing systems in case of nuclear attack which resulted in yoking the machines together, which then formed part of what we today call the internet. Its development from there has been viewed as being in the hands of its users. The fundamental principles of the internet were ¿free circulation of information, belief in the productiveness of confrontation and interaction, autonomy, and individual responsibility¿. What is more, because the academic and countercultural computing cultures were made up of intellectuals, these cultures were able to produce accounts of themselves with some advocates highlighting the capacity of the internet to (re)establish community and foster local cultures.In the following pages we will be looking at how the internet has altered existing social relations of production and consumption. It is being examined in how far the internet offers the opportunity ¿to challenge the authority of the producer, democratise production capability, and empower consumers¿ and in how far it remains a public space free of interference, both from government control and commercialism.

Essay from the year 2003 in the subject Cultural Studies - European Studies, grade: 86, University of Leeds (Trinity & All Saints College), course: National and Global Culture, language: English, abstract: For at least the last two-and-a-half decades, critical theory in the humanities and social sciences has been concerned, amongst other things, with exploring the myths and fictions of nationalist thought. Instead of the coherence of ¿imagined communities¿, or even the unity of the individual subject, it emphasises the multiple, shifting, fragmented and often contradictory modes of identification that characterise what are referred to variously as the ¿postmodern¿, ¿postcolonial¿, ¿posthistorical¿ or ¿postideological¿ conditions of the contemporary world. Yet recent history, specifically the decade following the end of the Cold War, has seen a rise in nationalist sentiments and struggles, and numerous wars have been fought over inclusive and exclusive conceptions of identity. Far from disappearing, arguments about national belonging and cultural difference have had increased prominence in the 1990s. In Europe, the reunified Germany, which had been at the centre of the ideological struggle between the East and the West during the Cold War has seen a resurgence of nationalism often manifested in aggression and discrimination against minorities. Contemporary bias crime in Germany increased significantly after reunification and remained at a relatively high, though fluctuating, level for the past decade. As a consequence, Germany today is not only struggling to come to terms with its National-Socialist past but also with the recent uprisings in nationalism and xenophobia and competing demands of difference and unity as it seeks to reconstruct itself in more humane and equitable ways. These issues are no less relevant today as we approach the end of 2007 - one year after a celebrated World Cup event, were Germany proclaimed "Zu Gast bei Freunden" - a year which saw racist incidents against minorities at so-called "Volksfesten" and other places erupt once again. In the following pages an attempt has been made to examine the causes and roots of the lasting crisis in German society by putting forward economic, psychological, political, historical, and cultural explanations.

Essay from the year 2003 in the subject Cultural Studies - Basics and Definitions, grade: 81/100, University of Leeds (Trinity and All Saints College), course: Advanced Cultural Analysis, language: English, abstract: By a general sense, ¿globalisation¿ has been referred to the emergence of a ¿global cultural system¿. It suggests that ¿global culture¿ is brought about by a variety of social and cultural developments such as the existence of a world satellite information system, the emergence of global patterns of consumption and consumerism, the cultivation of cosmopolitan life-styles, the emergence of global sports such as football and cricket world cups, spread of world tourism, the decline of the sovereignty of nation-states, world wide health problems such as AIDS, establishment of systems like League of Nations, United Nations and more importantly, the global consciousness of a single space - the ¿global village¿. Much academic labour has been expended on the question of whether globalisation in itself means homogenisation, or whether we are seeing a much more complex process of proactive and reactive patterns emerging, sometimes giving prominence to levelling factors, at other times privileging local, regional or national adaptive, transformative or oppositional countercurrents - or possibly even giving rise to multicultural arrangements and practices or different strategies of identity negotiation. It has been noted that the emerging global culture is not only homogenising but also creating new forms of literature, music, and art, in which, for example, the former colonies ¿write back¿ - to use the expression of Edward Said. Salman Rushdie is perhaps one of the most prominent examples, mixing traditional Indian myths and experiences with cosmopolitan London views. Also, new music emerges in cosmopolitan centres like Paris and London and also in Germany - where, amongst others, African, Afro-American, Asian and European rhythms, styles, languages and dialects meet. This hybridisation of cultures is being discussed here in more detail by examining the music genre of hip-hop and its development in Germany.

Essay from the year 2001 in the subject Cultural Studies - Basics and Definitions, grade: 1 (A), University of Leeds (Department for Communication and Cultural Studies), course: Communication & Cultural Studies, language: English, abstract: After, what has been a `very long, uneven and complicated process and is currently called globalisation¿, world capitalism and the underlying system of sovereign states have become `the first historical system to include the entire globe within its geography¿. The brands, images, and the cultural output of transnational companies of mainly North American origin are flooding almost every part of the world. What George Ritzer has called McDonaldization, `the rationalization of everyday interaction and individual identity¿ - the principles of a fast food restaurant that `more and more sectors of society are adopting transforms national economies into one global, interdependent economy¿. As a consequence, activities, which were previously carried out within a national or regulated international framework, will from now on be carried out globally, in accordance with the needs of the global marketplace, which is steadily growing. By 1980, it was estimated that there were over 10.000 transnational corporations of all national origins, and by the early 1990s more than three times as many. In the media sector the vision or the nightmare of a global business would look like this: one single mega-corp, which delivers down its cable, to our homes, every intellectual morsel (it thinks) we need. The films, sit-coms and documentaries it has made; the news it makes; the information and e-mail services it controls; the chat-rooms it monitors and the celebrities it has made famous. In the following this essay will examine how true this fantasy of total control is in reality by looking at two German conglomerates, KirchGruppe and Bertelsmann AG, which are currently expanding in Europe and the United States. Furthermore, the cultural effetcs of globalisation will be looked at in this context.

Seminar paper from the year 2003 in the subject Business economics - Offline Marketing and Online Marketing, grade: 79, University of Leeds (Trinity & All Saints College), course: Advanced Marketing, language: English, abstract: This paper presents a thorough marketing plan for the no-frills, low-cost airline EasyJet by following a professional and widely-used and accepted marketing planning structure. To familiarise the reader with the airline industry as well as EasyJet, the company under study here, the text starts with an introduction to EasyJet¿s corporate history and its current position within the airline industry.Then, an external and internal analysis of EasyJet¿s business follows which culminates in a SWOT analysis. The paper concludes with a marketing plan recommendation to further EasyJet¿s growth in international air transport.

Examination Thesis from the year 2003 in the subject Business economics - Offline Marketing and Online Marketing, grade: 78, University of Leeds (Trinity and All Saints College), course: Adnaced Marketing, language: English, abstract: At the heart of the traditional approach to business strategy lies the assumption that by applying a set of analytical tools, executives can predict the future of any business accurately enough to allow them to choose a clear strategic direction. However, what happens when the environment is so uncertain as is more and more the case today in our fast-paced society that no amount of backward-oriented amount of data and analysis will allow business leaders to predict the future.One approach that has been applied successfully more frequently over the last couple of years is future scenario planning, where different business environment scenarios are imagined, developed and possible business stratgies planned out by internal and external experts.In this paper firstly a thourough competitive analysis of the German beer market as well as the company under study - Karlsberg Brauerei, a local South-West German brewery - is performed. Then, two distinct future scenarios are being developed from the data and analysis. These future business scenarios are followed by detailed strategic plans that recommend different ways the company can move to take advantage of future developments in its market.

Diploma Thesis from the year 2003 in the subject Communications - Public Relations, Advertising, Marketing, Social Media, grade: 75, University of Leeds (Trinity & All Saints College), course: Media Dissertation, language: English, abstract: For better or for worse, we live in what has been called a brandscape - a branded world - today. We are at a time in history when brands go beyond being business platforms to becoming symbols of our times. An increasing proportion of our lives is mediated by brands like McDonald¿s, Sony and Budweiser, which often reflect the changing values of our society. Brands are more than just advertising, they are part of our culture. Think of Andy Warhol and Campbell¿s Soup and Norman Rockwell and Coca-Cola. Think of the digital brandscape with Google, Facebook and YouTube - brands knowing more about who we are, what we look like, who our friends are and what our dreams and wishes are, than any other brand, organisation or company, ever knew before. Products, people, countries - Britain, for example, tried to become a brand with its "Cool Britannia" slogan - and companies are all racing to turn themselves into brands - to make their image more likeable and understandable. Furthermore, brands dominate our working lives, and corporate logos are now in every civic space, from schools, universities and playgrounds to hospitals and art galleries. And this brandscape can be considered to be global: walk down a street in any city in the world and there will be enough brands to make you feel at home.At the same time, brands and branding culture represents, among other things, an issue of culture and politics. In some cases, brands have rightly or wrongly become a political battleground. Most recently in 2007, demonstrating left-wing youths in Copenhagen smashed outlets of global food and entertainment chains, over a conflict with the city government that sold their youth centre (Ungdomshuset) to a Christian sect, which tore it down. Thus, to discuss the role and future of (international and global) brands in society has become even more important. The following text examines whether brands as we know them are dead and makes recommendations to brand-owners over and beyond corporate social responsibility (CSR).

Florian Mayer beleuchtet am Beispiel von vier OECD-Staaten den Funktionsverlust und Funktionswandel des Staates: die Veränderung der Arbeitsteilung zwischen Staat und Markt und den Wandel vom Leistungs- zum Regulierungs-/Gewährleistungsstaat. Im Mittelpunkt steht dabei die Privatisierungspolitik: Trotz des allgemeinen Privatisierungstrends lassen sich Unterschiede zwischen den Staatstätigkeitsprofilen der OECD-Länder erkennen. Der Autor stellt Gemeinsamkeiten, Differenzen und Konvergenzprozesse in der Privatisierungspolitik der vier OECD-Länder Frankreich, Großbritannien, Italien und Deutschland dar. Abschließend erörtert er die entscheidende Frage: Sind die Privatisierungen von Dauer oder ist eine Renationalisierungswelle zu erwarten?