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Item Allgemeine Verlustverrechnungsbeschränkungen mit Mindestbesteuerungseffekt ein tragfähiges Konzept für das Einkommensteuerrecht?(2004) Schmehl, ArndtAllgemeine personenbezogene Beschränkungen der Verlustverrechnung (des Verlustausgleichs und des Verlustabzugs) werden in den letzten Jahren zunehmend als steuerpolitisches Mittel verwendet. Vorschriften dieser Art bewirken, insbesondere angesichts ihres Mindestbesteuerungseffekts, eine grundlegende Modifikation der gesetzlichen Definition von steuerlicher Leistungsfähigkeit. Gesetzliche Verwirklichung hat dies zunächst seit 1999 in § 2 Abs.3 S.2 8 EStG durch das Steuerentlastungsgesetz 1999/2000/2002 sowie neuerdings mit Wirkung ab 2004 unter gleichzeitiger Aufhebung der vorgenannten Norm in § 10d Abs.2 EStG durch das Gesetz zur Umsetzung der Protokollerklärung der Bundesregierung zur Vermittlungsempfehlung zum Steuervergünstigungsabbaugesetz (sog. Korb II) gefunden. Die Untersuchung geht der Frage nach, ob in dieser Entwicklung ein im Rahmen des EStG langfristig tragfähiges Konzept liegen kann. Zu diesem Zweck wird der Regelungstyp systematisch eingeordnet und im Verhältnis zu den Prinzipien des Einkommensteuerrechts und zum Verfassungsrecht analysiert. Die Studie führt unter anderem zu dem Ergebnis, dass die steuersystematischen und verfassungsrechtlichen Schwierigkeiten solcher Regelungen zwar, entgegen einem in der Diskussion vielfach erweckten Eindruck, grundsätzlich lösbar sein können. Die Zahl der gangbaren Wege ist jedoch letztlich gering. So ist § 2 Abs.3 S.2 8 EStG a.F. sowohl systematisch inkonsistent als auch verfassungswidrig, allerdings aus anderen Gründen als vom Bundesfinanzhof bisher angenommen wurde. § 10d Abs. 2 EStG n.F. hält hingegen steuersystematischen und verfassungsrechtlichen Anforderungen Stand.Item Ästhetische Reminiszenzen. Ägyptische Einflüsse im Werk Wassily Kandinskys und sein Verhältnis zum ,Orient‘ mit einem vergleichbaren Beispiel von Henri Matisse(2021-07-05) Al-Azzam, HashimUrelemente, Urwesenheiten und Ursprünglichkeiten sind fragliche Begriffe, die von dem Anthroposophen Rudolf Steiner verwendet und später von Künstlern der klassischen Moderne in Bezug auf die fern- und nahöstlichen Künste übertragen wurden. Künstler wie Wassily Kandinsky suchten in alten, außereuropäischen Kulturen und Traditionen neue künstlerische Formen. Kandinskys Sehnsucht nach dem ,Orient‘ spiegelt sich in seinen Bildern wider. ‚Orientalische‘ Bezüge können wie Interferenzen in seinem Werk reflektiert werden, die nachweislich aus künstlerischen und außerkünstlerischen Produktionen aus ,orientalischen‘ Traditionen stammen. Der vorliegende Aufsatz befasst sich mit dem Problem des Orientalismus im Zusammenhang mit der abstrakten Kunst.Item Aufklärerische Tendenzen in den Texten der Toten Hosen(1999) Einbrodt, Ulrich DieterToday, the 'Toten Hosen' are one of the most popular bands in Germany. Founded in 1982, they started as a quiet tip of German Punk lovers. In their lyrics, they early began to deal with the growing hatred against foreigners. The first song of that special genre was 'Ülüsü', which told of the conflict of a (german) boy who was in love with a girl without knowing her name - after hearing it, he gave up the relationship. Later, the band arranged the message more and more unmistakable to define their point of view, for example in the song 'Fünf vor Zwölf' and in the statement that it is high time to take a clear position to the topic 'hatred against foreigners'. In 1993, a new aspect was that they clearly denounce right wing radicalism with the song 'Sascha ... ein aufrechter Deutscher', which is analyzed more closely. The song contains several aspects that are connected to a budding right wing radicalism, such as unemployment, foreigners, Jews, assaults against those who seek asylum etc. The lyrics express the foolishness of the protagonist, his criminal deeds as an active terrorist and that someone else did the same mistakes 50 years ago - but Sascha has not learnt anything from that (history) at all. Obviously the song caused some reaction, because many broadcasting stations consider the lyrics to be misleading, and the Republican Party wanted the song to be banned. The music itself offers clues for interpretation: Why did the band choose not to play their usual punk / rock style? Why did they prefer 'foolish german folkmusic stuff' for the arrangement? The analysis shows that the musical elements of the song are cleverly combined with the message of the lyrics and that the band was aware of the effect it would have. This song is only one climax in the discussion on right wing radicalism. The subject - as other songs of the 'Toten Hosen' and the social situation show - is far from being settled and done, so the song and its meaning is not and cannot be obsolete, at least as long as these problems will last.Item Die basisdemokratischen Kommunikationsgrundrechte aus Art. 8 Abs. 1 GG und Art. 5 Abs. 1 S. 1 1. Var. GG unter dem Blickwinkel des ordre public sowie neuerer Rechtsprechung(2010) Duru, BorisDie basisdemokratischen Kommunikationsgrundrechte aus Art. 8 Abs. 1 GG und Art. 5 Abs. 1 S. 1 1. Var. GG werden unter dem Blickwinkel des ordre public sowie anhand neuerer Rechtsprechung dazu dargestellt.Item Geschichte des Bibliothekssystems der JLU(2004) Friedmann, BernhardEine Einführung in die Geschichte des Giessener Bibliothekssystems von den Anfängen als Universitätsbibliothek bis heute (2004).Item Die Haftung aufsichtspflichtiger Personen(2011) Duru, BorisDie in der Öffentlichkeit weit verbreitete Ansicht, Eltern hafteten für ihre Kinder, ist in zweifacher Hinsicht fehlerhaft. Eltern haften für das Verhalten ihrer Kinder nicht. Sie haften nur ihr eigenes Verhalten. Darüber hinaus haften Eltern nicht ausnahmslos und uneingeschränkt. Eltern halten nur bei Vorliegen eigenen Verschuldens. Anhand aktueller Rechtsprechung wird das Spannungsverhältnis zwischen Schutz der Allgemeinheit und der Aufsichtspflicht, den kindlichen Eigenarten sowie dem Erziehungsgedanken aufgezeigt.Item Hidden behind his instruments or acting as entertaining frontman: Where is the keyborder?(2000) Einbrodt, Ulrich DieterDuring rock and pop history, the instrument of a keyboarder changed from a big instrument - the grand piano - over the heavy hammond organ to smallersynthesizers. Even today, he or she can choose what types of keyboards he likes to play or he can play several ones at the same time. The different keyboards with their individual sounds stand for a specific musical style, for example, the piano is the instrument of rock ´n´ roll and the sound ofthe electronic organ represents the time of beat music. When a keyboarder has decided what style and instrument he will play, how will keyboarders arrange their performance on stage? Or in other words: Where isthe keyboarder´s place on stage? This main question will be accompanied by others: Can he be seen by the audience, is he sitting or standing? Can he see theaudience or the rest of the band? An interesting problem for keyboarders is the line of sight, corresponding to the problem in which angle to the stage the instrument has to be set up. These twoproblems are influenced by at least two other factors: The size of the instrument and the size of the stage. The article wants to bring light to these questions with the help of several keyboard artists and their typical way of handling these questions. Starting with Rock´n´ Roll-Stars Little Richard and Jerry Lee Lewis with their grand pianos, the article moves over to the British Beat Bands of the 60´s with their small electronicorgans and their places on stage, including backline places (which animated the keyboarders to play while standing in order to be seen by the audience). Hard rock brought new fame to the Hammond organ, often set far left or right on the stage and in right angle to the stage. With a growing demand for more sounds and midi and multi-preset-keyboards not yet invented, keyboarders found themselves, slowly but irresistibly,surrounded by their instruments in the 70´s, which is pointed out by Pink Floyd and Keith Emerson. The article mentions also the advantages of new preset keyboards which might help to reduce the amount of equipment on stage and - on the other hand - itdemonstrates the visual role of a big equipment for a life performance and how some keyboarders manage to be 'entertaining frontmen'.Item Implicit prices of attributes of fine German Riesling: magnitude and heterogeneity(2023-03) Fedoseev, Vladimir; Fedoseeva, Svetlana; Herrmann, RolandPurpose: The authors analyse how wine attributes affect prices of fine German Riesling wines, provide estimates of the magnitude and heterogeneity of the attributes' implicit prices and draw conclusions on the pricing of fine wine and the research methodology. Design/methodology/approach: Implicit prices of attributes of fine German Rieslings are estimated with fixed-effects regressions and their heterogeneity across quantiles of the conditional price distribution is tested with quantile-regression techniques. The analysis is based on a unique online data set for prices and characteristics of collectible wines. Findings: Quality levels according to the German Prädikat system, additional quality awards for exceptional quality, the wine region, age or vintage as well as ullage and the bottle condition are relevant when explaining the price of cellarable wine. Additionally, the influence of the firm´s individual reputation is very strong. Relative price premiums for some major attributes of fine German Riesling change significantly across quantiles of the conditional price distribution. Other attributes are characterized by a rather stable relative (but not absolute) price premium. Originality/value: This is, to the best of our knowledge, the first hedonic price analysis which concentrates exclusively on fine German Riesling wine. By applying both classical and quantile regressions, the authors are able to derive new insights on quality-price linkages in this growing segment of collectible wine and on the research methodology.Item The Juxtaposition of Good and Bad or: Legal and Illegal Downloads - The MP3 Format and its Chances for Musicians and Fans(2001) Einbrodt, Ulrich DieterSince its invention by the Fraunhofer institute1 some years ago, the MP3format for wave file compression has stirred up musicians, recordcompanies, and the music business as a whole. Remember: One minuteof an audio file in wave format in stereo with 44,1 kHz sampling rate,which gives a CD-like quality, will take about 10 MB, thus a short songin wave file format uses 30 to 50 MB, a file size which is nearlyimpossible to transfer over the Internet unless there is a cable internetconnection, a cheap flat rate and still lots of time.Item Kontroversen christlicher Rockmusik(1999) Einbrodt, Ulrich DieterWhat has rock music to do with christianity or religion? Why should theology examine rock music? Is rock music always combined with unchristian, evil matters or might there be religious elements even in heavy metal? The theologist Tillich explains that theology should deal with matters that concern us definitely. As popular lyrics of rock songs are about love, everyday problems, personal relations, nature, exploitation, dissatisfaction, unemployment, lack of money, war, spare time, hope, fun, sex and lots of other topics which surely concern all of us, rock music cannot be ignored by theologists. Examples of popular music - pop, rock, hard rock and heavy metal - are given to show different approaches to religious themes. Sometimes the religious view is obvious, sometimes hidden. In gospel rock-songs the meaning is clear, but had most of 50s parents known that Elvis Presley, whom they found to be shocking in singing and moving, recorded many songs with candid, undeniable religious aspects? Many of the fans of The Byrds were unaware that their song 'Turn turn Turn' was directly taken out of the bible, and it should be mentioned that the Beatles´ lyrics contain elements worthy to think of, even for parsons. The questions of loneliness, comfort and hope are not unknown topics for rock songs, no matter which musical style carries the message. The religious matter becomes more difficult when songs about evil or the devil itself are concerned. Might these songs pay homage or do they contain a warning? If so, how it is expressed? Terms like 'Black Metal' and 'White Metal' are common among the Heavy Metal-Scene, but as the lyrics of the white part are more easily classified as purely of christian content, the black counterpart is prone to much dispute. The article specifies the problems concerned with 'supposed' unchristian music styles and offers help for interpretation.Item Legale MP3-Downloads: Musik 2. Klasse oder geniale Anwendung neuer medialer Distributionsmärkte?(1999) Einbrodt, Ulrich DieterThe innovative MP3-format for audio-files that makes quick transfer possible by compressing the usual wave-material down to one eleventh, gave the internet a new aspect: Legal and illegal downloads of thousands of soundfiles have become a daily procedure. As the illegal ones are a problem for musicians and record companies because of copyrights, the legal files offer new chances: For the first time musicians feel able to distribute their own works quickly, easily and worldwide without spending lots of money for advertising or waiting for a record company contract. The internet-site 'MP3.com' is one of the first and greatest sites to offer these legal mp3-downloads. The article demonstrates how the music is arranged here in musical categories, ranging from easy listening to heavy metal and covering all styles, and how additional information on the musicians is given in order to make search easier. Preview-options allow to listen to files before download and will give help for the decision if the download may be worth it. Many musicians who offer their songs for download offer also CD´s that are selfmade and produced by their own. These media are not available in stores, for the bands and musicians do not have a traditional distribution system. These independent newcomer musicians use the new mp3-media to give legal and free appetizers for the rest of their work, which then can be bought comparatively low-priced. The quality of this music that is still relatively or completely unknown to the public does not differ much from the material we can hear on the radio: There will be songs you like and songs you dislike, ther are many files of suberb and interesting arrangements in all styles. Even music lovers and music sociologists will see the chance: Listening to songs that nobody else has might be a stimulus to search for new talents and sounds.Item Die Partei- bzw. Beteiligtenfähigkeit des Bundeskanzlers im Rahmen des Bundesorganstreitverfahrens nach Art. 93 Abs. 1 Nr. 1 GG i.V.m. §§ 13 Nr. 5, 63-67 BVerfGG(2010) Duru, BorisDie Partei- bzw. Beteiligtenfähigkeit des Bundeskanzlers im Rahmen des Bundesorganstreitverfahrens wird in der Literatur kontrovers diskutiert.Diese Meinungsstreitigkeit wird für die Fallbearbeitung aufbereitet.Item Playing zombified versions of the end of the world(2015) Mosel, MichaelSince their first appearance in 1984 s THE EVIL DEAD (a game based on the movie with the same name), zombies have been regular guests in video games. This paper seeks to outline current developments in the depiction of the zombie apocalypse in video games. Its thesis is that video games that present a zombie apocalypse tend to fall into the category of action genre. Within the spectrum of this genre, two different poles can be identified: On the one end are games which can be identified as shooter genre; whereas on the less action-packed end are games which can be classified as survival horror games. Within this spectrum of genres, a couple of different gameplay types can be identified. On the one end of the spectrum is PLANTS VS. ZOMBIES (2010) which is a tower defense game. The player s objective here is to defend his mansion by planting aggressive plants against waves of the undead. The video game THE WALKING DEAD (2012) is an interactive drama with short action-interruptions when zombies attack. LEFT4DEAD (2008) and LEFT4DEAD 2 (2009) are typical first person shooters in which the player has lots of ammunition and fights hordes of the undead. Among these undead are so called special infected, zombies with tactical thinking, bringing lots of variation and complexity into the otherwise rather repetitive gameplay. On the other end of the spectrum is PROJECT ZOMBOID (still in development but open for public testing), often described as an open world zombie survival video game. It features traditional mechanics of survival games like the need to consume food or sleep, as well as pain and mental disorders. In this game the fun stems from the player s ability to survive among the rather stupid and slow undead, as long as he does not alert too many zombies to his position. This rather broad spectrum of zombie games points out the necessity of intensifying genre studies. Aki Järvinen (2002) has rightfully pointed out that the study of computer game genres is still in its infancy. In 2006 Rune Klevjer (2006) even testified to the existence of genre blindness in game studies. Since then, little has been done apart from Bernard Perron s anthology (2009) about survival horror video games. Ludologists claim that understanding narrative is not relevant for understanding video games (Apperley 2006, 19). Typically I favor this ludological position, but as the comparison of zombie games shows, the existence of zombies in game which can be seen as a narrative factor does impact gameplay considerably. Zombies in gameplay are not intelligent opponents who can outsmart the player but they do make up for this with their sheer masses and/or their ability to attack out of nowhere. Since gameplay is the key factor for ludologists in defining interactivity/ergodicity, it is clear that narrative topics can and do influence genre categorizations. Also Zombies can be regarded as a transgeneric phenomenon similar to film noir. They can emerge in a wide array of games to bring action sequences, fear and most of the time an unexplainable threat to the protagonists.ReferencesApperley, Thomas H. 2006. Genre and game studies: Toward a critical approach to video game genres . Simulation & Gaming 37 (1) (März 1): 6 23. doi:10.1177/1046878105282278. http://sag.sagepub.com/content/37/1/6.abstract.Järvinen, Aki. 2002. Game Studies 0102: Aki Järvinen The Halo Review . http://gamestudies.org/0102/jarvinen/.Klevjer, Rune. 2006. hc11: Rune Klevjer Genre Blindness Digital Games Research Association (DiGRA) . http://www.digra.org/hardcore/hc11.Perron, Bernard, Hrsg. 2009. Horror video games : essays on the fusion of fear and play. Jefferson N.C.: McFarland & Co.Item Rahmenverträge für Fahrwegkapazität : zwischen Investitionsanreizen und Markteintrittsbarrieren(2013) Warnecke, ChristianeDer Artikel untersucht die Rolle von langfristigen Infrastrukturzugangs-Verträgen nach Artikel 17 der Richtlinie 2001/14/EG, den sogenannten Rahmenverträgen, für Investitionen und Markteintritte von Eisenbahnverkehrsunternehmen (EVU). Da es zur Dauer der Infrastrukturzugangsrechte bisher kaum Literatur gibt, wird eine umfassende Bestandsaufnahme zur Bedeutung von Rahmenverträgen für alle Schienenverkehrsmärkte gemacht. Ziel der EU mit der Kann-Bestimmung zu Rahmenverträgen ist, die Planungssicherheit der EVU bei ihren langfristig angelegten Investitionen zu erhöhen und Investitionen zu fördern. Damit folgt sie grundsätzlich den Erkenntnissen der Transaktionskostentheorie. Die Diskussion der aktuellen EU Vorgaben für Rahmenverträge und einiger Umsetzungsbeispiele aus Deutschland und Europa zeigt allerdings, dass das Ziel der Investitionsförderung nicht notwendigerweise erreicht wird, dass aber durch die langfristigen Verträge Markteintrittsbarrieren entstehen können. So gibt es bei diesem Thema noch viele offene Punkte für die europäische Regulierung, die der Artikel diskutiert.Item Die rechtliche Verantwortlichkeit Minderjähriger(2011) Duru, BorisIn der Bestimmung der rechtlichen Verantwortlichkeit junger Menschen unterscheiden sich Privat- und Strafrecht. In diesem Beitrag wird Gemeinsamkeiten und Unterschiede des strafrechtlichen und des privatrechtlichen Zurechnungsinstituts nachgegangen. Der Schwerpunkt des Beitrages liegt auf der Behandlung der rechtlichen Verantwortlichkeit Minderjähriger nach privatrechtlichen Bestimmungen. Die privatrechtliche Zentralvorschrift des § 828 BGB hat der Gesetzgeber geändert. Das Haftungsprivileg für Minderjährige hat durch den neugefassten § 828 Abs. 2 BGB zwar eine Wandlung erfahren, jedoch sind neue Fragen hinzugekommen. Diesen hat sich die höchstrichterliche Rechtsprechung teilweise angenommen. In diesem Beitrag sollen die Qualität des in § 828 BGB niedergelegten Haftungsprivileg und dessen Auswirkungen erörtert werden.Item Rezension zu Gersdorf, Hubertus: Verwaltungsprozessrecht (Studienbuch)(2010) Duru, BorisRezension zu:Gersdorf, Hubertus: Verwaltungsprozessrecht,4., völlig neu bearb. Aufl. Heidelberg, C.F. Müller, 2009,XIII, 159 S., ISBN 978-3-8114-9702-3Start ins RechtsgebietJura auf den Punkt gebrachtItem Rezension zu Sachs, Michael: Verfassungsprozessrecht, 3. Auflage 2010(2010) Duru, BorisRezension zu: Sachs, Michael: Verfassungsprozessrecht3. Aufl. 2010,Tübingen : Mohr Siebeck [u.a.]ISBN 978-3-8252-2560 (UTB)ISBN 978-3-16-150410-5 (Mohr Siebeck)Item Rezension zu Wienbracke, Mike: Verwaltungsprozessrecht(2010) Duru, BorisRezension zu: Wienbracke, Mike: Verwaltungsprozessrecht,Heidelberg, C.F. Müller, 2009,X, 231 Seiten,ISBN 978-3-8114-7045-3JURIQ-ErfolgstrainingJura auf den Punkt gebracht