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.

Die Bedrohungen durch die Klimakrise werden im Kulturbereich intensiv diskutiert und zwingen zum Handeln. Denn auch Kulturmacher*innen müssen Verantwortung für eine nachhaltige Gesellschaft übernehmen und ihre Produktionsweisen dahingehend umstellen. Doch wie kann die damit verbundene Transformation gelingen und welche kulturpolitischen Weichenstellungen sind notwendig? Zur Beantwortung dieser Fragen versammelt das Jahrbuch für Kulturpolitik 2021/22 bekannte Expert*innen aus Wissenschaft, Kulturpolitik, Kulturverwaltung und Kulturpraxis, die den Kulturwandel zur Nachhaltigkeit systematisch erfassen und Handlungsoptionen für die Zukunft aufzeigen.

Die Bedrohungen durch die Klimakrise werden im Kulturbereich intensiv diskutiert und zwingen zum Handeln. Denn auch Kulturmacher*innen müssen Verantwortung für eine nachhaltige Gesellschaft übernehmen und ihre Produktionsweisen dahingehend umstellen. Doch wie kann die damit verbundene Transformation gelingen und welche kulturpolitischen Weichenstellungen sind notwendig? Zur Beantwortung dieser Fragen versammelt das Jahrbuch für Kulturpolitik 2021/22 bekannte Expert*innen aus Wissenschaft, Kulturpolitik, Kulturverwaltung und Kulturpraxis, die den Kulturwandel zur Nachhaltigkeit systematisch erfassen und Handlungsoptionen für die Zukunft aufzeigen.

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.

The Persian Gulf 2021-22 is the ninth in the annual Persian Gulf Series published by MEI@ND. It is a detailed analysis of India's bilateral relations with the nine countries in the Persian Gulf region and the Gulf Cooperation Council (GCC), and focuses on the developments of 2020 and 2021. It offers a comprehensive account of the internal politics, economic situations, foreign policy, security challenges and social developments in the Persian Gulf countries and India's strategic, political, economic and cultural engagements with the region. The book also offers policy recommendations for India based on the current state of affairs. Sameen Hameed is Assistant Professor in Middle Eastern Studies in Jawaharlal Nehru University, New Delhi. Her areas of specialization include the Middle Eastern economy, India's economic relations with the Middle East and energy security issues. She has authored several research and policy papers, and is the editor of Youth Bloom in GCC (2022). Md. Muddassir Quamar is Associate Fellow at Manohar Parrikar Institute for Defence Studies and Analyses and holds a Ph.D. in Middle East studies from Jawaharlal Nehru University. He is a prolific writer on contemporary developments in the Middle East and India-Middle East relations. P. R. Kumaraswamy is Professor of contemporary Middle East in Jawaharlal Nehru University (JNU), New Delhi. Since joining JNU in September 1999, he has been researching, teaching, and writing on various aspects of the contemporary Middle East. His works include Squaring the Circle: Mahatma Gandhi and the Jewish National Home (2018) and India's Israel Policy (2010).

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!

"In More Than Words: Turn #MeToo into #ISaidSomething, Kirsten Anderson shares her remarkable journey from the debilitating despair of harassment to hope. After years of employment in a verbally abusive environment at the Iowa Statehouse, she lost her identity as an assertive, career-minded, confident, and empowered woman. Her relationship with her toxic employer ended when she was fired just hours after issuing a formal complaint. A legal and personal journey ensued. Anderson won her case. Since then, she has made it her mission to educate others about the complexities of sexual harassment, bullying, and retaliation in the workplace. By sharing the realities targets of harassment face, she intends to educate readers, help targets move forward and initiate change in toxic work environments to eliminate harassment once and for all"--