Anwendung des UGB schon aufgrund von Vorbereitungsgeschäften?

Das neue Unternehmensgesetzbuch, in Kraft seit 1. 1. 2007, nimmt von der Anwendung seines Vierten Buchs (Unternehmergesch?fte) diejenigen Gesch?fte einer natürlichen Person aus, welche lediglich die Voraussetzungen für die Aufnahme eines Unternehmensbetriebs iSd § 1 UGB schaffen sollen (§ 343 Abs 3 UGB). Diese Ausnahmeregelung wirft neben der Frage ihres pers?nlichen Anwendungsbereichs die praktisch noch erheblich wichtigere nach ihrer Ausdehnung auf die übrigen Bücher des UGB auf.     

Soziologie der Freundschaft

The article argues that nowadays research on friendship has reached a dead end. The only thing everyone in the field agrees on is: “friendship matters”. But how and what for is completely contingent, conceptionally as well as methodically. Alternatively the paper argues that the phenomenon of friendship becomes clearer when looked at under four functional aspects: first as a compensating practice of care for those who can’t trust in family bonds nor in welfare contracts; second as an intermediate social form that lasts longer than membership and partnership alike; third as a mirror of lifelong socialization of the self; and forth as a diffuse resource of organization and association. All aspects concern the enigma of voluntary bonds in a society of individuals.     

Specialization and Prestige in the Legal Profession: The Structure of Deference

The process of specialization is now well advanced within the legal profession, and the specialties have acquired clearly varying levels of prestige among the practicing bar. What are the characteristics of the specialties, or of the lawyers who practice in them, that might account for these variations in prestige? In describing the prestige differences and several of the variables that might be thought to account for them, the authors analyze the results of a survey of a large random sample of Chicago lawyers. Among the findings are a strong relationship between prestige within the legal profession and the type of clients that the specialty serves, a substantial correlation between prestige and the degree of intellectual challenge presented by the subject matter of the specialty, and the perhaps surprising result that prestige is not significantly associated with the income earned by lawyers practicing in the specialty. The authors conclude that legal specialties that regularly confront personal suffering lose social standing as a result, that prestige within the profession is directly proportional to the degree to which the specialty facilitates the conduct of corporate enterprise, and that the varying prestige of the specialties is likely to affect the political and professional power of the lawyers who practice in them and to influence the patterns of recruitment of lawyers into law practice.