Suchergebnisse

Der Erfolg von Restrukturierungen hängt regelmäßig entscheidend von der steuerlichen Behandlung von durch Sanierungsmaßnahmen ausgelösten Gewinnen ab. Die Anwendung der zu diesem Zweck geschaffenen Steuerbefreiung des § 3a EStG ist jedoch aufgrund zahlreicher Auslegungsfragen konfliktträchtig. Die Arbeit zeigt daher umfassend die bekannten und neu entstanden Probleme hinsichtlich ihres Anwendungsbereichs, der Voraussetzungen und Rechtsfolgen auf, entwickelt auf Basis der einschlägigen Literatur praxisgerechte Lösungen und bietet so eine verlässliche Hilfe für die Sanierungspraxis. In einem zweiten Schwerpunkt widmet sich die Arbeit einer Prüfung der Vereinbarkeit von § 3a EStG mit dem allgemeinen Gleichheitssatz des Art. 3 Abs. 1 GG.

This chapter, being halfway between abstract economic theory and policy analysis, addresses one of the most contested issues in comparative economic studies, namely the role of human deliberation versus spontaneity at the macroeconomic level. To arrive at new insights. It adopts a cross-regional perspective and speculates, if the counter-intuitive practices of China, based on pragmatism and experimentation, trial and error, has indeed been superior to social engineering, as practiced in various forms across Europe. It also highlights the limitations to theoretical generalizations, i.e., making claims that remain valid at any time and any place, as mainstream economics suggests of its own insights.

The Chinese Social Credit System (SCS), the first nationwide digitally implemented social rating system, aims to enhance trustworthiness within Chinese society and serves as a critical example of digital transformation of society. It is further designed to improve moral behavior, financial reliability, and social control. The implementation of the SCS is based on a large scale of personal information collection, processing, evaluation, and disclosure, which raises serious privacy concerns. This chapter briefly introduces the SCS before delving into the privacy issues raised by the SCS's two branches: the government-run SCS and the commercial branch. We discuss three major privacy concerns. First, personal information disclosed via the SCS blacklists and redlists is a considerable challenge to privacy and even security. Second, the SCS framework further facilitates personal data flows from the private sector to the government. Third, although the Chinese legal environment for privacy protection is evolving, enforcement is lacking. Finally, we shed light on using SCS data for research.

The Routledge Handbook of Feminist Bioethics is an outstanding resource for anyone with an interest in feminist
bioethics, with chapters covering topics from justice and power to the climate crisis. Comprising forty-two
chapters by emerging and established scholars, the volume is divided into six parts:
I Foundations of feminist bioethics
II Identity and identifications
III Science, technology and research
IV Health and social care
V Reproduction and making families
VI Widening the scope of feminist bioethics
The volume is essential reading for anyone with an interest in bioethics or feminist philosophy, and will prove
an invaluable resource for scholars, teachers and advanced students.

This chapter describes, justifies, presents the pros and cons of and illustrates the use of simulation
modeling as a handy, cost-effective and agile tool for policymakers. Simulation modeling
is flexible enough to accommodate different levels of detail, precision and time frameworks. It
also serves the purpose of a concrete communication platform that facilitates scenario analysis,
what-if alternatives and forward looking. We specifically define agent-based modeling within
the larger simulation domain, provide a brief overview of other computation modeling methodologies
and discuss the concepts of multiple models, verification, validation and calibration.
The conceptual framework section closes with a discussion of advantages and disadvantages of
using simulation modeling for policy at various stages of implementation. Finally, we present
a panorama of actual applications of simulation modeling in policy, with an emphasis on economic
analysis.

Das Sozialverwaltungsrecht spielt für die Praxis der Sozialen Arbeit eine wichtige Rolle: Von der Begleitung Arbeitssuchender über die Jugendhilfe bis zur Tätigkeit im ASD überlagern behördliche Zuständigkeiten, Verfahrensfragen und Rechtsschutzmöglichkeiten immer wieder fachlich-inhaltliche Aspekte. Die Kenntnis des Sozialverwaltungsrechts ist hier und in vielen anderen Bereichen der Sozialen Arbeit unverzichtbar. Der Grundkurs erleichtert den Einstieg in das Recht für die Soziale Arbeit mit vielen Beispielen, v. a. aus der Jugendhilfe. Eine umfassende Einführung in das Sozialverwaltungsrecht für die Soziale Arbeit. Für die 3. Auflage wurden alle Kapitel auf den aktuellen Stand gebracht. Mit zahlreichen Übersichten, Fällen und Musterlösungen!

Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Editors and Authors -- Main Messages -- Abbreviations -- Chapter 1 Rethinking Informality in South Asia: An Overview of the Findings -- Introduction -- Conceptual Framework -- South Asia's Informal Firms: Outsiders, Evaders, or Avoiders? -- Likely Effect of Reforms on the Informal Sector: Productivity Impacts -- Can Digital Platforms Address Demand Constraints on Informality? -- Barriers to Skills and Capital Accumulation in the Informal Sector -- Building Resilience: Offering Social Insurance in the Informal Sector -- Conclusion -- Notes -- References -- Chapter 2 Formal Sector Distortions, Entry Barriers, and the Informal Economy: A Quantitative Exploration -- Introduction -- Model -- Stylized Facts -- Conclusion -- Annex 2: Calibration Strategy, Concrete Examples of Idiosyncratic Distortions and Entry Barriers, and Formal Characterization of the Equilibrium -- Annex 2A: Calibration of Parameter Values in the Model -- Annex 2B: Further Examples of Idiosyncratic Distortions and Entry Barriers -- Annex 2C: Formal Definition of Firm-Level Outcomes and Equilibrium Conditions -- Notes -- References -- Chapter 3 The Value Added Tax, Cascading Sales Tax, and Informality -- Introduction -- Stylized Facts on Informality -- Theory and Model -- Calibration and Estimation -- Counterfactual Analysis -- Conclusion -- Annex 3A: The Downstream Index -- Annex 3B: Calculating the Share of Formal Inputs and Output -- Annex 3C: Background on Indian Tax Reform -- Annex 3D: Model Solution -- Annex 3E: A Granular Look at the Informal Sector -- Annex 3F: The Simulated Method of Moments Estimator -- Annex 3G: Moments and Cutoff Productivity -- Notes -- References -- Chapter 4 Responses of Firms to Taxation and the Link to Informality: Evidence from India's GST -- Introduction.

Detecting Malign Influence -- Misogyny, Women in Power, and Patterns of Social Media Harassment -- Stereotype Content Dictionary: A Semantic Space of 3 Million Words and Phrases Using Google News Word2Vec Embeddings -- Social Cybersecurity Analysis of the Telegram Information Environment During the 2022 Invasion of Ukraine -- The Dynamics of Political Narratives During the Russian Invasion of Ukraine -- Anger Breeds Controversy: Analyzing Controversy and Emotions on Reddit -- Building a healthier feed: Private location trace intersection driven feed recommendations -- Classifying Policy Issue Frame Bias in Philippine Online News -- Dismantling Hate: Understanding Hate Speech Trends Against NBA Athletes -- Feedback Loops and Complex Dynamics of Harmful Speech in Online Discussions -- Chirping Diplomacy: Analyzing Chinese Social-Cyber Maneuvers on Twitter -- Vulnerability Dictionary: Language Use During Times of Crisis and Uncertainty -- Tracking China's Cross-Strait Bot Networks Against Taiwan -- Assessing Media's Representation of Frustration Towards Venezuelan Migrants in Colombia -- Human Behavior Modeling -- Agent-Based Moral Interaction Simulations in Imbalanced Polarized Settings -- Investigating the Use of Belief Bias to Measure Acceptance of False Information -- Simulation of Stance Perturbations -- Integrating Human Factors into Agent-Based Simulation for Dynamic Phishing Susceptibility -- Designing Organizations of Human and Non-Human Knowledge Workers -- Modeling Human Actions in the Cart-Pole Game Using Cognitive and Deep Reinforcement Learning Approach -- CCTFv1: Computational Modeling of Cyber Team Formation Strategies -- Simulating Transport Mode Choices in Developing Countries -- User Identity Modeling to Characterize Communication Patterns of Domestic Extremists Behavior on Social Media -- Understanding Clique Formation in Social Networks - An Agent-Based Model of Social Preferences in Fixed and Dynamic Networks -- A Bayesian Approach of Predicting the Movement of Internally Displaced Persons -- Social-Cyber Behavior Modeling -- Few-Shot Information Operation Detection Using Active Learning Approach -- Dynamic Modeling and Forecasting of Epidemics Incorporating Age and Vaccination Status -- Inductive Linear Probing for Few-shot Node Classification -- Regression Chain Model for Predicting Epidemic Variables -- Physical Distancing and Mask Wearing Behavior Dataset Generator from CCTV Footage Using YOLOv8 -- Moving Beyond Stance Detection in Cross-cutting Communication Analysis -- Pandemic Personas: Analyzing Identity Signals in COVID-19 Discourse on Twitter.

Intro -- Countdown to Dallas -- Copyright -- Contents -- Introduction: Why Another Kennedy Book? -- Chapter One: The Vast Conspiracy-Industrial Complex -- Chapter Two: What Have We Learned Since 2013? -- Chapter Three: A More Innocent Era -- Chapter Four: A Violent and Unstable Childhood: Oswald, October 1939-October 1956 -- Chapter Five: Sharpshooter: Oswald in the Marines October 1956-September 1959 -- Chapter Six: Defector: Oswald in the Soviet Union September 1959-June 1962 -- Chapter Seven: Oswald Returns to America: June 1962-November 1962 -- Chapter Eight: The Final Year: November 22, 1962-November 21, 1963 -- Chapter Nine: November 22, 1963 -- Photos -- Bibliography -- Endnotes.

This chapter introduces the idea of a postformalist aesthetic theory of reconstructing remote artefacts aesthetic statuses. The case is immune to the misgivings about aesthetic enquiry prevalent in the humanities and social sciences, since it does not assume that recovering such statuses involves experiencing the artefacts potential to provide an intrinsically rewarding gratification of the senses, of the intellect, or of both together. Postformalist aesthetics sees itself as part of a broad investigation into the nature of evaluative attitudes towards visually conspicuous artefacts. Such a broad investigation represents a necessary step towards establishing whether an object was meant to merit aesthetic attention.

Saša Stanišić is one of the most important voices in contemporary German literature. This volume reveals new perspectives on Stanišić's work and his authorial persona. It focuses on previously neglected aspects, such as Stanišić's early prose, his online writing, practices of authorial staging, and the work he has done on the canon. It thus provides stimuli for further differentiation in scholarly discussions about the author and his texts.

The works of this proceedings can promote development of Urban Construction and Management Engineering, resource sharing, flexibility and high efficiency. Thereby, promote scientific information interchange between scholars from the top universities, research centers and high-tech enterprises working all around the world.

Cover -- Act 1 London, 1601 -- 1 -- 2 -- 3 -- 4 -- 5 -- 6 -- 7 -- 8 -- 9 -- 10 -- 11 -- 12 -- 13 -- 14 -- 15 -- 16 -- Act II -- 17 -- 18 -- 19 -- 20 -- 21 -- 22 -- 23 -- 24 -- 25 -- 26 -- 27 -- 28 -- 29 -- 30 -- Act III -- 31 -- 32 -- 33 -- 34 -- 35 -- 36 -- 37 -- 38 -- 39 -- 40 -- 41 -- 42 -- 43 -- 44 -- 45 -- 46 -- Acknowledgements -- A Note on the author -- A Note on the type.