Zubehör-Wohnungseigentum ohne Eintragung ins Hauptbuch – nicht nur aus der Sicht des Praktikers

Holzner begründet in seinem Aufsatz wobl 2010, 157, warum Zubeh?r-WE ohne Eintragung in das Hauptbuch nicht rechtswirksam begründet werden kann. Gewichtige Argumente aus der herrschenden Lehre, Teilen der Judikatur und der Rechtspraxis sprechen gegen diese Ansicht.     

Wasser als Ware

Zusammenfassung  Nur selten liefern tagespolitische Entwicklungen einen derart anschaulichen Hintergrund für die rechtwissenschaftliche Befassung mit einer Thematik wie im Fall des 302. Wasserrechtlichen Kolloquiums des Instituts für das Recht der Wasser- und Entsorgungswirtschaft an der Universit?t Bonn. Von den Folgen der Naturkatastrophe in Birma über die Hintergründe der Konflikte im Nahen Osten bis hin zu den ?rtlich ganz nahe liegenden Verteilungsschwierigkeiten zwischen den spanischen Regionen – die Trinkwasserversorgung der Bev?lkerung ist eine immer dr?ngendere Herausforderung. Die damit verbundenen Schwierigkeiten waren auch Ausgangspunkt der Einleitung durch Prof. Dr. Dr. Wolfgang Durner LL.M., Direktor des Instituts, der die in der Folge künftig noch gesteigerte Bedeutung des Wassers als Handelsware hervorhob. Der Thematik “Wasser als Ware” widmete sich im anschlie?enden Vortrag Dr. Stefan Lorenzmeier LL.M. Auch er betonte eingangs nochmals die Problematik der künftigen Trinkwasserversorgung gerade in Zeiten des Klimawandels und wies auf die Folgen, beispielsweise verst?rkte Migrationsbewegungen, hin. Im Kern bezogen sich die Ausführungen des Referenten indessen auf das Wasser als Gegenstand des Welthandelsrechts. In zwei gro?en Abschnitten betraf der Vortrag einerseits die Problematik, inwieweit Wasser zun?chst überhaupt als Gegenstand des Welthandelsrechts in Betracht kommt. An diese unter bestimmten Voraussetzungen positiv zu beantwortende Frage schloss sich andererseits die überlegung an, ob die unter Umst?nden unerwünschten rechtlichen Folgen des welthandelsrechtlichen Regimes – etwa die Einschr?nkung der einzelstaatlichen M?glichkeiten der Ausfuhrrestriktion – durch Ausnahmetatbest?nde beseitigt oder gemildert werden k?nnen.     

German Income Tax Policy Between Equity and Efficiency

Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen's doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German income-tax system. Schmoller's and Wagner's contrasting conceptions of income taxation are discussed. The role of the tax law as an instrument of interventionism within the framework of the social market economy, especially through the use of tax incentives, is highlighted. Contrary to Dr. Hansen, the author adopts an Austrian viewpoint and argues that both the (catallactic) efficiency and equity of tax incentives are disputable, especially but not uniquely through their (ab)use in tax shelter constructions.     

The Case for Supply-Side Economics Revisited: The Effect of Time Preference

Despite some legitimate criticisms that are acknowledged, the basic idea behind the Laffer curve analysis of the 1980s is theoretically sound. Some of the fallacies and flaws that subsist in standard accounts of the general effects of taxation can be related to the fact that time preference is not taken into account. The primary significance of time preference has been insufficiently recognized in the mainstream literature. Apart from Buchanan's refinements of the Laffer curve analysis and besides the widespread recognition of the phenomenon of time preference by economists of the so-called Austrian school, amazingly little attention has been paid to it. This article constitutes an attempt to help remedy this situation. Moreover the Austrian analysis provides valuable insights concerning the problem of the incidence of taxation that haven't received proper recognition either.     

GSR2005—Continuity of the ENFSI Proficiency Test on Identification of GSR by SEM/EDX

Abstract:  Within the framework of the ENFSI Expert Working Group "Firearms" a proficiency test on the detection and identification of GSR by energy-dispersive scanning electron microanalysis (SEM/EDX) is carried out in a 2 years term. The latest test was performed in 2005/2006 and was denoted as GSR2005 . Seventy-five laboratories from 28 countries participated in this proficiency test and submitted in total 83 independent data-sets. The participating laboratories were requested to determine the total number of PbSbBa containing particles on a synthetic test sample following their own laboratory specific methods of automated GSR particle search and detection by SEM/EDX. Furthermore size and position of the detected particles had to be reported by the laboratories and were evaluated statistically. The results were compiled by means of z -scores according to the IUPAC and EURACHEM guidelines—assessing individual laboratory achievements (inter-laboratory) as well as intra-laboratory performance—and were compared to the results of the previous proficiency test run GSR2003 ( 1 ). The comparison shows that there is a noticeable improvement in the method's detection capability.     

The European Commission's Opinions under Article 6(4) of the Habitats Directive

The contribution examines the Opinions which the European Commissionhas issued so far under Article 6(4) of Directive 92/43 (HabitatsDirective). It examines Member States' reasoning for justifyingthe application of Article 6(4) of the Habitats Directive inthe light of the European Court of Justice rulings, and comesto the conclusion that probably not one of the cases submittedwould have been accepted by the Court.     

Defensive Gun Uses: New Evidence from a National Survey

The number of civilian defensive gun uses (DGUs) against criminal attackers is regularly invoked in public policy debates as a benefit of widespread private ownership of firearms. Yet there is considerable uncertainty for the prevalence of civilian DGUs, with estimates ranging from 108,000 (using the National Crime Victimization Survey) to 2.5 million (using smaller telephone surveys) per year. In this paper we analyze the results of a new national random-digit-dial telephone survey to estimate the prevalence of DGU and then discuss the plausibility of the results in light of other well-known facts and possible sources of bias in survey data for sensitive behaviors. Because DGU is a relatively rare event by any measure, a small proportion of respondents who falsely report a gun use can produce substantial overestimates of the prevalence of DGU, even if every true defensive gun user conceals his or her use. We find that estimates from this new survey are apparently subject to a large positive bias, which calls into question the accuracy of DGU estimates based on data from general-population surveys. Our analysis also suggests that available survey data are not able to determine whether reported DGU incidents, even if true, add to or detract from public health and safety.     

Maintenance of the ENFSI proficiency test program on identification of GSR by SEM/EDX (GSR2003)

Within the framework of the ENFSI Expert Working Group "Firearms," every second year, a proficiency test on the detection and identification of GSR by SEM/EDX is carried out. This proficiency test is a development and extension of the previous proficiency test GSR2001. The test material was again designed by the organization panel and manufactured by an external company for SEM accessories. This time the participating laboratories were requested to determine the total number of PbSbBa containing particles on a test sample following their own laboratory specific methods of automated GSR particle search and detection by SEM/EDX. One synthetic particle sample (SPS) with artificial GSR particles was dispatched to all participants. This paper summarizes the results of the study and assesses the overall performance of the participating laboratories. Furthermore an extended statistical evaluation and a comparison with previous studies was carried out.     

Weighing the “burden of ‘acting white’”: Are there race differences in attitudes toward education?

Recent reports by ethnographic researchers and media sources suggest that many African American students view academic success as a form of “acting white,” and that peer pressure reduces their level of effort and performance. This article analyzes the National Education Longitudinal Study of 1988 to answer three questions: (1) do blacks experience greater alienation toward school than non-Hispanic whites?; (2) do blacks incur social penalties from their peers for succeeding academically?; and (3) if so, are these “achievement penalties” greater than those for whites? Our analysis suggests the answer to each of the three questions is “apparently not.”