Suchergebnisse

Where was the locus of parapsychology – the academic involvement with the occult – during the 20th century? In this first attempt at an international comparison, the authors examine various institutional venues, including private salons, academic societies, and universities, while also addressing prominent opponents. Essays on practical applications of parapsychology and cinematic presentations supplement their findings.

What do China's dramatic transformations over the last 30 years imply for development studies and practice? China has lifted a record number of people out of poverty, and has had sustained levels of economic growth close to ten per cent per annum, albeit at well-documented environmental and social costs. China now appears to be developing effective responses to the global financial crisis, and fairly recently China's global role has seen an enormous surge. It is making these transformations with institutions that continue to surprise international observers, while China experts usually merely emphasise the pragmatic nature of its post-1978 reforms. The "rise of China", thus, is challenging our perspectives and practices in international development. While China's experience has largely remained outside the mainstream development debate, an increasing number of studies and essays have started to articulate the lessons from China's development path for the international development community, and particularly for Africa. This paper reflects on the different interpretations of these lessons, as well as the process of lesson learning, which so far has been strongly supply-driven. It further discusses China's new global economic and political role, and the position of China's aid as "soft power" within the new global structures. These new trends make it essential to reflect on how we understand development and globalisation. To do so we need better mutual understanding and particularly a better understanding of how and why China achieved what it did over the last 30 years, and its remaining challenges. This essay is a modest attempt to promote this.

The congress is held by some writers to be the present day antidote to modern man's isolation. Must this be seen as the reason for the constantly large participation in International Conferences on social welfare, in spite of the proliferation of seminars and meetings ?Undoubtedly social workers and representatives of allied professions are not immune from this modern trend. Thus, every two years, when the International Council on Social Welfare organises its international forum there is a veritable "Migration" of office holders in the social welfare field. They come from all quarters to pool, for a week, their experiences and ideas on the selected theme.

Intro -- Vorwort -- Inhaltsverzeichnis -- Einleitung -- 1. Kapitel: Grundlagen -- I. Der Dienstleistungsbegriff -- 1. Europa- und privatrechtlicher Definitionsansatz des Begriffs "Dienstleistung" -- a) Europarecht -- aa) Dienstleistungsfreiheit -- (1) Leistung -- (2) Entgeltlichkeit -- (3) Abgrenzung zu den anderen Grundfreiheiten -- (4) Zielsetzung der Dienstleistungsfreiheit -- bb) Gemeinsames Europäisches Kaufrecht -- b) Privatrecht - Nationales Vertragsrecht -- c) Ergebnis europa- und privatrechtlicher Dienstleistungsansatz -- 2. Steuerrechtliche Definitionsansätze des Begriffs "Dienstleistung" -- a) Europäische Ebene -- b) UN- und OECD-Musterabkommen -- c) Nationale Ebene -- aa) EStG -- bb) GewStG, AStG und BMF-Schreiben -- II. Internetbasierte Dienstleistungen -- 1. Digitale Dienstleister -- a) Internetserviceprovider -- b) Host- und Application-Service-Provider -- c) Cloudanbieter -- d) Plattformbetreiber -- e) App-Store -- f) App-Entwickler -- 2. Inhalteanbieter -- 3. Mischanbieter -- III. Besteuerungsgrundlagen -- 1. Direktgeschäfte -- 2. Betriebsstätten/Feste Niederlassungen -- 3. Tochtergesellschaften -- 4. Anknüpfungsmerkmale zur Aufteilung der Steuerhoheit -- a) Besteuerung dem Grunde nach -- b) Besteuerung dem Umfang nach -- IV. Zusammenfassung -- 1. Dienstleistungsbegriff -- 2. Internetbasierte Dienstleistungen -- 3. Besteuerungsgrundlagen -- 2. Kapitel: Indirekte Besteuerung - Umsatzsteuerliche Behandlung grenzüberschreitender, internetbasierter Dienstleistungen -- I. Regelungsebenen -- 1. Europäische Ebene -- 2. Internationale Ebene - Ansätze der OECD -- 3. Nationale Vorschriften und Fokus der Arbeit -- II. Umsatzsteuerbarkeit internetbasierter Dienstleistungen -- 1. Internetbasierte Lieferungen -- 2. Internetbasierte sonstige Leistungen -- 3. Unternehmen, Unternehmer und Entgelt -- a) Zugangsanbieter und Netzbetreiber.

The general aim of this paper is to elucidate Kant's juridical understanding of the duty not to lie and to situate it within his account of 'The right of a state' and of 'The right of nations'. The first section will introduce the distinction Kant draws between two senses in which a liar can be said to wrong another, namely, 'materially' and 'formally'. The second section will be devoted to clarifying what Kant means by a 'formal wrong' (or a 'wrong in general'), by focusing on his use of this concept in the context of international relations. The third section will examine why a liar can be said to always do wrong 'formally'. And the fourth section will show that what holds for individuals also holds for states in their mutual relationships: they are never to deceive one another, not even when innocent lives are at stake, because doing so would 'subvert the right of human beings as such'. [Reprinted by permission of Sage Publications Ltd., copyright holder.]