Suchergebnisse

Cover -- CONTENTS -- Glossary -- ECONOMIC OUTLOOK: CONTINUED FAVORABLE PERFORMANCE WITH BALANCED RISKS -- MACROECONOMIC AND FINANCIAL POLICIES: STRIKING THE RIGHT BALANCE -- A. Fiscal Policy -- B. Monetary, Exchange Rate, and Financial Market Policies -- C. Financial Sector -- MEDIUM-TERM CHALLENGES: RAISING LIVING STANDARDS WHILE HELPING EXTERNAL REBALANCING -- STAFF APPRAISAL -- BOX -- 1. The Malaysia Productivity Blueprint -- FIGURES -- 1. Growth and Exports -- 2. Inflation and Domestic Resource Constraints -- 3. Monetary Developments -- 4. Fiscal Policy Developments -- 5. Public Sector Fiscal Stance and Prospects -- 6. Capital Flows -- 7. Financial Sector Developments -- 8. Household Debt -- 9. House Prices -- 10. Financial Soundness Indicators -- TABLES -- 1. Selected Economic and Financial Indicators, 2013-19 -- 2. Indicators of External Vulnerability, 2013-17 -- 3. Balance of Payments, 2013-22 -- 4. Illustrative Medium-Term Macroeconomic Framework, 2013-22 -- 5. Summary of Federal Government Operations and Stock Positions, 2013-19 -- 6. Monetary Survey, 2013-19 -- 7. Banks' Financial Soundness Indicators, 2013-17 -- APPENDICES -- I. External Sector Assessment -- II. Staff Policy Advice from the 2016 and 2017 Article IV Consultations -- III. Risk Assessment Matrix -- IV. Public Debt Sustainability Analysis -- V. Calibration of Fiscal Objectives -- VI. External Debt Sustainability Analysis -- VII. Determinants of Nonresident Bond Flows -- VIII. FX Market Measures, 2016-17 -- IX. The Role of Female and Non-Citizen Workers in the Labor Market -- CONTENTS -- FUND RELATIONS -- STATISTICAL ISSUES.

Cover -- Inhalt -- Vorwort -- Einleitung und Übersicht -- I. Einkommensteuerrecht (EStG) -- 1. Einkunftsarten -- a. Steuergeheimnis, 30 AO -- b. Bankgeheimnis, 30 a AO -- 2. Steuerfreie Einnahmen, 3 EStG -- 3. Gewinnermittlung, 4 EStG -- 4. Gewinnermittlungszeitraum/Wirtschaftsjahr, 4a EStG -- 5. Altersvorsorge, 4b ff. EStG -- 6. Zinsschranke, 4h EStG -- 7. Pflicht zur Bilanzierung, 5 EStG -- 8. Bewertungsvorschriften 6 EStG -- 9. Absetzung für Abnutzung oder Substanzverringerung, 7 EStG -- 10. Einnahmen und Ausgaben, 8 EStG -- 11. Werbungskosten, 9 EStG -- 12. Vorsteuerabzug ( 9b EStG) -- 13. Kinderbetreuungskosten, 9c EStG -- 14. Sonderausgaben, 10 EStG -- 15. Spezialvorschriften der Einkunftsarten -- 16. Sonstige Einkünfte, 22 EStG -- 17. Altersentlastungsbetrag, 24 a EStG. -- 18. Entlastungsbetrag für Alleinerziehende, 24 b EStG -- 19. Veranlagungszeitraum, 25 EStG -- 20. Kinder, Freibeträge für Kinder, 32 EStG -- 21. Außergewöhnliche Belastungen, 33 EStG -- 22. Progressionsvorbehalt, 32 EStG -- 23. Abgeltungssteuer, 32d EStG -- 24. Tarif, 32 EStG -- 25. Lohnsteuer -- 26. Steuerabzug bei Bauleistungen, 48 EStG -- II. Körperschaftssteuerrecht (KStG) -- 1. Steuerpflicht -- a. Unbeschränkte Steuerpflicht, 1 KStG -- b. Beschränkte Steuerpflicht, 2 KStG -- 2. Einkommen, 8 KStG -- 3. Organschaft -- 4. Verdeckte Gewinnausschüttung (vGA), 8 III 2 HS 1 KStG -- 5. Verdeckte Einlagen -- 6. Steuersatz, 23 KStG -- 7. Steuerveranlagungsverfahren, 30 f. KStG -- III. Gewerbesteuerrecht (GewStG) -- 1. Steuerpflicht, 2 GewStG -- 2. Steuerbefreiung, 3 GewStG -- 3. Hebeberechtigte Gemeinde, 4 GewStG -- 4. Steuerschuldner, 5 GewStG -- 5. Besteuerungsgrundlage, 6 GewStG -- 6. Beginn der Gewerbesteuerpflicht -- 7. Ende der Gewerbesteuerpflicht -- IV. Umsatzsteuerrecht (UStG)

On 22 July 2011 a young man named Anders Behring Breivik carried out one of the most vicious terrorist acts in post-war Europe. In a carefully orchestrated sequence of actions he bombed government buildings in Oslo, resulting in eight deaths, then carried out a mass shooting at a camp of the Workers' Youth League of the Labour Party on the island of Utøya, where he murdered sixty-nine people, mostly teenagers. How could Anders Behring Breivik - a middle-class boy from the West End of Oslo - end up as one of the most violent terrorists in post-war Europe? Where did his hatred come from? In A Norwegian Tragedy, Aage Borchgrevink attempts to provide an answer. Taking us with him to the multiethnic and class-divided city where Breivik grew up, he follows the perpetrator of the attacks into an unfamiliar online world of violent computer games and anti-Islamic hatred, and demonstrates the connection between Breivik's childhood and the darkest pages of his 1500-page manifesto. This is the definitive story of 22 July 2011: a Norwegian tragedy. Aage Borchgrevink is an eminent Norwegian journalist and literary critic. He has worked as an advisor to the Helsinki Committee for Human Rights since 1993 and in 2004 was awarded the Ossietzky Award by the Norwegian P.E.N. Club for outstanding promotion of free speech.

Intro -- Contents -- List of Illustrations -- Acknowledgments -- Introduction -- Prologue: Indigenous Law -- Part I. Colonial Period -- 1. Conquest and Colonization -- 2. Structures and Courts -- 3. Legal Education and Lawyers -- 4. Sources -- 5. Personal Status -- 6. Land and Inheritance -- 7. Commercial Law -- 8. Slavery -- 9. Indian Status and Indian Land -- Part II. Independence and the Nineteenth Century -- 10. Constitutions, Codes, Caudillos, and Commerce -- 11. Private Law and Independence -- 12. Structures and Courts -- 13. Legal Education and Lawyers -- 14. Sources -- 15. Codification -- 16. Personal Status -- 17. Land and Inheritance -- 18. Commercial Law -- Part III. The Twentieth Century -- 19. From Europe to America -- 20. Structures and Courts -- 21. Legal Education and Lawyers -- 22. Sources -- 23. Personal Status -- 24. Land and Inheritance -- 25. Commercial Law -- 26. Land Reform -- 27. Development, Investment, Globalization, and an Exception -- 28. The Gap -- Conclusion: The Unfinished Business of Latin American Private Law -- Notes -- Introduction -- Prologue -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- Chapter 10 -- Chapter 11 -- Chapter 12 -- Chapter 13 -- Chapter 14 -- Chapter 15 -- Chapter 16 -- Chapter 17 -- Chapter 18 -- Chapter 19 -- Chapter 20 -- Chapter 21 -- Chapter 22 -- Chapter 23 -- Chapter 24 -- Chapter 25 -- Chapter 26 -- Chapter 27 -- Chapter 28 -- Conclusion -- Glossary -- Bibliography -- Index.

ZusammenfassungWährend der SARS-CoV-2-Pandemie waren Kinder durch
Schulschließungen in den Schuljahren 2019/20 und 2020/21
körperlich, psychisch und sozial belastet. Um im Schuljahr
2021/22 einen sicheren Präsenzbetrieb zu gewährleisten,
wurden an bayerischen Grund- und Förderschulen PCR-Pooltestungen zum
zeitnahen Nachweis von SARS-CoV-2-Infektionen durchgeführt. Diese Arbeit
analysiert die Ergebnisse der PCR-Pooltestungen im zeitlichen Verlauf
differenziert nach Region, Schultyp und Alter der Kinder. Die Positivraten (PR)
in den Klassen werden mit den Inzidenzen der Gleichaltrigen in Bayern sowie der
bayerischen Gesamtpopulation im Zeitverlauf verglichen. Die Daten stammen aus
Klassen der Grund- und Förderstufen mit 6- bis 11-jährigen
Schüler*innen, die vom 20.09.21 bis zum 08.04.22 an den
bayernweiten Pool-Testungen teilnahmen. Zweimal wöchentlich wurden
Proben erhoben. Diese bestanden aus einer PCR-Pool- und individuellen
PCR-Rückstellproben, die nur im Falle eines positiven Pooltests
ausgewertet wurden. Eine Klasse wurde als positiv gewertet, wenn innerhalb einer
Kalenderwoche (KW) mindestens eine Rückstellprobe aus dieser Klasse
positiv war. Eine Schule (Klasse) galt als infektionsbelastet, wenn drei oder
mehr Klassen dieser Schule (Schüler*innen dieser Klasse)
innerhalb einer KW positiv waren. Daten liegen aus 2430 Grundschulen (339
Förderschulen) mit 23 021 (2711) Klassen und 456 478
(29 200) Kindern vor. 1 157 617 Pools (davon
3,37% positiv) und 724 438 Rückstellproben (6,76
% positiv) wurden analysiert. Große Schulen zeigten
höhere PR als kleine. Ab Januar 2022 kam es unter Dominanz von
Omikron-Varianten zu einem massiven Anstieg der PR in ganz Bayern. Die Test-PR
der Rückstellproben waren niedriger als die zeitgleich gemeldeten
altersentsprechenden und allgemeinen Infektionsinzidenzen in der bayerischen
Gesamtbevölkerung. Bei den Pooltestungen zeigten sich nur
vergleichsweise selten positive Pools, im Durchschnitt waren vier Kinder pro
einhundert Pools positiv. Schulen und Klassen galten selten als
infektionsbelastet auch bei hohen Inzidenzen außerhalb der Schulen. Die
Kombination von PCR-Pooltestungen und Hygienemaßnahmen
ermöglichte einen weitgehend sicheren Präsenzunterricht
für Grund- und Förderschüler*innen im Schuljahr
2021/22.

The large-scale industrial use of polysaccharides to obtain energy is one of the most discussed subjects in science. However, modern concepts of biorefinery have promoted the diversification of the use of these polymers in several bioproducts incorporating concepts of sustainability and the circular economy. This work summarizes the major sources of agro-industrial residues, physico-chemical properties, and recent application trends of cellulose, chitin, hyaluronic acid, inulin, and pectin. These macromolecules were selected due to their industrial importance and valuable functional and biological applications that have aroused market interests, such as for the production of medicines, cosmetics, and sustainable packaging. Estimations of global industrial residue production based on major crop data from the United States Department of Agriculture were performed for cellulose content from maize, rice, and wheat, showing that these residues may contain up to 18%, 44%, and 35% of cellulose and 45%, 22%, and 22% of hemicellulose, respectively. The United States (~32%), China (~20%), and the European Union (~18%) are the main countries producing cellulose and hemicellulose-rich residues from maize, rice, and wheat crops, respectively. Pectin and inulin are commonly obtained from fruit (~30%) and vegetable (~28%) residues, while chitin and hyaluronic acid are primarily found in animal waste, e.g., seafood (~3%) and poultry (~4%).

Numerous policies have been formulated and implemented to strengthen waste separation management activities in many countries. Waste separation management policies (WSMPs) must be evaluated as the precondition for reducing deviations from policy implementation and improving waste separation performance. Based on text mining technology and the construction of a policy modeling consistency (PMC) index model, we conducted a quantitative evaluation of 22 WSMPs issued by central governmental departments and provinces in the Yangtze River Delta, China from 2013 to 2021 and analyzed their optimization paths. The results suggest that the PMC index of the selected WSMPs has an upward trend. The average PMC index of 22 WSMPs was 6.906, indicating good quality in the policy texts. The PMC index identified seven, nine, five, and one of the policies as being perfect, excellent, good, and acceptable, respectively. The characteristics of WSMPs were further illustrated through PMC surface charts. Based on this, optimization paths for WSMPs with lower PMC indexes are proposed, which indicate that existing WSMPs have great potential for optimization in terms of harsher constraint regulations, context-appropriate incentives, and cultivation of market participants. Finally, this study provides a beneficial reference for similar cities or countries to improve their performance in the management of waste separation and environmental protection.

Numerous policies have been formulated and implemented to strengthen waste separation management activities in many countries. Waste separation management policies (WSMPs) must be evaluated as the precondition for reducing deviations from policy implementation and improving waste separation performance. Based on text mining technology and the construction of a policy modeling consistency (PMC) index model, we conducted a quantitative evaluation of 22 WSMPs issued by central governmental departments and provinces in the Yangtze River Delta, China from 2013 to 2021 and analyzed their optimization paths. The results suggest that the PMC index of the selected WSMPs has an upward trend. The average PMC index of 22 WSMPs was 6.906, indicating good quality in the policy texts. The PMC index identified seven, nine, five, and one of the policies as being perfect, excellent, good, and acceptable, respectively. The characteristics of WSMPs were further illustrated through PMC surface charts. Based on this, optimization paths for WSMPs with lower PMC indexes are proposed, which indicate that existing WSMPs have great potential for optimization in terms of harsher constraint regulations, context-appropriate incentives, and cultivation of market participants. Finally, this study provides a beneficial reference for similar cities or countries to improve their performance in the management of waste separation and environmental protection.

This study aims to determine the entrepreneurial spirit of the Marind community on the Lampu Satu coast of Merauke. The focus of this research is to measure the level of entrepreneurial spirit possessed by the Marind community, which is the population of this study, the entire Marind community on the coast of Lampu Satu Merauke. This research is a quantitative research with sampling technique using simple random sampling as many as 30 people at random. The method of data collection was carried out by observation, interviews, documentation and questionnaires then after the data was collected it was continued with data analysis using descriptive statistical analysis with validity and reliability tests using SPSS 22. The results of research on 30 respondents showed that r count > r table. The validity test was carried out using SPSS with 22 being declared valid for all questions and the reliability test results were declared reliable because the Cronbach alpha value 0.60 was 0.956. For respondents' level of achievement of 5 indicators above the average of 80%. There is a need for further government intervention in training and socializing the importance of entrepreneurship by seeing the potential possessed by the Marind community to provide change and input for long-term survival to meet their daily economic needs.

Objectives: Carcinoma breast is most commonly diagnosed cancer in women. Fine-needle aspiration cytology (FNAC) and histopathology play very important role in diagnosing breast cancer. Main objective of this study is to compare the cytological and histopathological grading in invasive ductal carcinoma of breast. Methods: The study was conducted in the Department of Pathology, Government Medical College, Patiala. Fifty patients with palpable breast lump were selected. The age of whom varied from 30 to 86 years. FNAC was done, smears were prepared and stained with Romanowsky and Papanicolaou stains. Cytological grading was done according to Robinson's method. After surgery, the results were compared with histological grading according to Nottingham's Modification of Bloom–Richardson method. Results: On cytological grading of 50 cases, 25 (50%) cases were graded as Grade II, 21 (42%) as Grade I, and 4 (8%) as Grade III. Whereas on histological grading, Grades I, II and III tumors were 17 (34%), 22 (44%), and 11 (22%), respectively. Overall concordance of cytological grading with histological grading was 76% with a kappa value of 0.605 and p<0.001. Conclusion: The study showed that the cytological grade correlates well with the histological grade. Cytological grade can be of great value in evaluating the aggressiveness of tumor, neoadjuvant chemotherapy and can be used as a prognostic factor for better management of patients.

The aim of the research is to examine e-sports as a new game experience and socialization tool from a multidimensional perspective. The case study model, one of the qualitative research methods, was used in the study. The working group of this research consists of 22 teacher candidates studying at İnönü University, Faculty of Education, Department of Primary Education, Primary School Teaching Program in the 2020-2021 academic year. A total of 22 students, 10 males and 12 females, participated in the study. The students were determined by sampling criteria, one of the purposeful sampling methods, among those who have experience in e-sports. Data were collected with a semi-structured interview form developed by the researchers. While creating the form, support was received from 3 field experts. The interview form consisting of 4 open-ended questions prepared by the researcher was used for data collection in this study. The data collected in this study were analyzed by content analysis. According to the findings of the research, it was determined that the teacher candidates define e-sports as online participation-based digital games that require more internet use. While some of the teacher candidates' expressed the view that e-sports socialized, others argued that digital games cause screen addiction and disconnect the individual from sociality.

Статтю присвячено дослідженню чинників збереження психологічного благополуччя впандемічній ситуації. Аналізувалися зміни, які вносилися в життя, бачення майбутнього,ціннісно-смислові пріоритети, практики подолання невизначеності і небезпеки. У межахякісної методології використовувався метод тематичного наративного аналізу. Часпроведення дослідження – квітень-травень 2020 р. Визначено такі особистісні чинникизбереження психологічного благополуччя в умовах пандемії COVID-19: 1) здатність доадекватної, зваженої оцінки ситуації карантину, яку демонструють 45 % респондентів;2) часова компетентність особистості, її здатність усвідомлювати причинно-наслідкові зв'язкиміж минулим, теперішнім і майбутнім, що зафіксовано в половини респондентів (у рештиусвідомлення цих зв'язків утруднено); 3) здатність обирати спосіб збереження психологічногоблагополуччя відповідно до ціннісно-смислових характеристик життя, що проявляються увідповідних ландшафтах; до поширених під час пандемії ландшафтів віднесено прагматичний(22%), екзистенційний (21%), ландшафт саморозвитку (19%), комунікативний (17%) ісоцієтальний (14%); 4) здатність звертатися до практик подолання негативних станіввідповідно до попереднього досвіду поведінки в складних життєвих ситуаціях; а проте 37%продемонстрували неготовність помічати свої негативні стани і неволодіння практикамиподолання; найчастіше використовувалися креативно-дозвіллєві копінги (22 %), копінгиспільності (16%) і гіперзавантаженості (13 %). Показано, що пандемічні часи можуть статиперіодом не лише збереження, а й підвищення психологічного благополуччя. Асимілюючитравматичний досвід, людина формує готовність до необхідних змін у власномутеперішньому, більш панорамно бачить майбутнє і конструктивно обирає подальший векторжиттєтворення. Соціальна значущість дослідження обумовлена можливістю розробленнятаргетованих профілактичних заходів з урахуванням різних способів оцінки пандемічнихризиків, ставлення до майбутнього, провідних цінностей, практик самодопомоги.

The problems raised in this article are first, to examine the opinion of the judge in the decision Number 1957/Pdt.G/2018/PA.Js. Second and the implications of this decision. This is a normative legal research which is analyzed by using a qualitative descriptive method. The results of this study concluded that the judge used Article 22 of the KHES to examine the cases of the parties in the verdict No. 1957/Pdt.G/2018/PA.Js. The implication of the decision is that the judge declared the murabahah contract of the parties null and void because it was not in line with sharia compliance as stated in the legislation.Key Words: Akad validity; notary deed; sharia complianceAbstrakPermasalahan yang diangkat dalam artikel ini yaitu, pertama, mengkaji pendapat hakim dalam putusan Nomor 1957/Pdt.G/2018/PA.Js. Kedua, implikasi dari adanya putusan tersebut. Adapun penelitian ini adalah penelitian hukum normatif yang dianalisis menggunakan metode deskriptif kualitatif. Hasil penelitian ini menyimpulkan bahwa hakim menggunakan Pasal 22 KHES untuk memeriksa perkara para pihak dalam putusan putusan Nomor 1957/Pdt.G/2018/PA.Js. Implikasi putusan tersebut ialah hakim menyatakan akad murabahah para pihak batal demi hukum karena tidak sejalan dengan kepatuhan syariah sebagaimana tertuang dalam peraturan perundang-undangan.Kata Kunci: Keabsahan akad; kepatuhan syariah; akta notaris

[EN] For more than a decade, the European Union has been implementing an ambitious energy policy focused on reducing CO2 emissions, increasing the use of renewable energy and improving energy efficiency. This paper investigates the factors that hinder the application of renewable energy technologies (RETs) in existing university buildings in Spain and Portugal. Following a qualitative methodology, 33 technicians working in the infrastructure management offices of 24 universities have been interviewed. The factors identified have been classified into economic-financial, administrative and legislative barriers, architectural, urban planning, technological, networking, social acceptance, institutional and others. It is concluded that there have not been sufficient economic incentives to carry out RETs projects in this type of building. Conditioning factors can act individually or jointly, generating a greater effect. Most participants consider that there are no social acceptance barriers. Knowledge of these determinants can facilitate actions that help implement this technology on university campuses in both countries. ; This research received funds given by the Department of Civil Engineering and Building (University of Castilla-La Mancha), for covering part cost of manuscript¿s publication ; Fuentes-Del-Burgo, J.; Navarro Astor, E.; Monteiro Ramos, NM.; Martins, JP. (2021). Exploring the critical barriers to the implementation of renewable technologies in existing univeristy buildings. Sustainability. 13(22):1-24. https://doi.org/10.3390/su132212662 ; S ; 1 ; 24 ; 13 ; 22

The new European Peace Facility was approved on March 22, 2021. This mechanism replaces two previous instruments: the ATHENA mechanism and the African Peace Facility. It is still early to see the consequences, but this new mechanism will give the EU greater autonomy and efficiency in deploying military missions and supporting third parties in the military field. However, this new Fund has some drawbacks that should be considered. Therefore, this new tool represents a timid advance in the CSDP, although with the possibility of deploying a wider range of action. Everything depends on the will of the participants in this new Fund. ; El nuevo Fondo Europeo de Apoyo a la Paz fue aprobado el pasado 22 de marzo de 2021. Este mecanismo supone la sustitución de dos instrumentos anteriores; el mecanismo ATHENA y el African Peace Facility. Todavía es pronto para ver las consecuencias, pero está claro que este nuevo mecanismo le dará a la UE mayor autonomía y eficacia a la hora de desplegar misiones militares y apoyar a terceros en el ámbito militar. Sin embargo, este nuevo Fondo tiene algunos inconvenientes que conviene ponderar. Por lo tanto, esta nueva herramienta supone un tímido avance en la PCSD, aunque con posibilidades de desplegar un mayor rango de acción. Todo depende de la voluntad de los participantes de este nuevo Fondo.