Die beschr?nkte K?rperschaftsteuerbefreiung gemeinnütziger Bauvereinigungen als im europarechtlichen Sinn staatliche Beihilfe?

Der vorliegende Beitrag geht der Frage nach, inwieweit die grunds?tzliche K?rperschaftsteuerbefreiung nach dem Wohnungsgemeinnützigkeitsgesetz anerkannter gemeinnütziger Bauvereinigungen für den Kernbereich ihrer wohnungswirtschaftlichen T?tigkeiten in einem Spannungsfeld zur europ?ischen Beihilfenproblematik steht.     

Juvenile Delinquency and Victimization in Cyprus

Criminological and criminal justice research is a relatively new academic discipline in Cyprus. The current paper first examines and critiques official data on juvenile delinquency in Cyprus. As expected, the findings on delinquency and victimization gathered from self-reported surveys suggest higher rates of delinquency than those based on official statistics. This paper is based for a large part on data obtained from the International Self-reported Delinquency Study (ISRD-2), a national survey of 2385 Cypriot 12–16 year old pupils concerning a number of delinquency risk and protective factors. Those results were compared to the data collected as part of the ISRD-2 in five European Union (EU) member states, which – like Cyprus - joined the EU in 2004. This comparison focuses on data in the capitals of the six countries concerned. Research and delinquency prevention implications are discussed.     

Agreements of Economic Integration and the Choice of National Environmental Policies

This paper analyzes the question whether and in which respect agreements of (regional) economic integration affect the choice of environmental policies by individual countries. We focus our interdisciplinary analysis on the agreements of the World Trade Organization (WTO), the European Union (EU) and the European Economic Area (EEA). We find that these agreements primarily restrict a country's choice among possible instruments to achieve a certain environmental level or target, but do, in principle, not restrict its choice with regard to the environmental target or level itself. We also show that this type of restriction is likely to benefit the individual countries and the world as a whole because it tends to promote the implementation of more efficient environmental policy instruments. A brief analysis of the case of Switzerland illustrates this point.     

Carbon monoxide poisoning from indoor barbecues--incidents reported to the German-speaking Poison Information Centers and the German Federal Institute for Risk Assessment (BfR) in Berlin

From 2008 to the end of 2009 the Joint Poison Information Center (PIC) in Erfurt observed 7 incidents involving 17 persons (1 fatality) with signs of carbon monoxide poisoning from indoor barbecues (COFIB). To find out whether COFIB is a regional or a general phenomenon in Germany, Austria and Switzerland, all information about COFIBs recorded by the 11 German-speaking Poison Information Centers and the BfR Berlin were retrospectively analyzed for the period 2000 to 2009. In all, 60 COFIBs (accidental: 90.0 %, suicidal: 8.3%, reason unknown: 1.7%) involving 146 individuals were reported. The number of incidents increased from one case with 2 persons in 2000 to 18 cases involving 34 persons in 2009. The 146 victims (female 26.7%, male 27.4%, gender unknown 45.9%; adults 58.2%, children 24.7%, age unknown 17.1%) lived in 15 of the 16 federal states of Germany and in Switzerland. The highest number of victims was found in Bavaria (23), Brandenburg (18), and Baden-Wuerttemberg (18). The symptoms according to the Poisoning Severity Score were none to mild in 60.3%, moderate in 13.7%, severe in 11.6%, fatal in 6.9% and unratable in 7.5%. No clear correlation was found between the carboxyhemoglobin concentration and the severity of the symptoms. As a rising number of COFIBs often involving several individuals was observed from 2000 to 2009, the general public was informed about the risks of indoor barbecues.     

Sociodemographic and diagnostic characteristics of homicidal and nonhomicidal sexual offenders

The aims of this study were to compare the prevalence of psychiatric disorders and "psychopathy" in homicidal and nonhomicidal sexual offenders and to investigate the specificity of previous studies on psychiatric morbidity of a sample of sexual murderers. Information from court reports of 166 homicidal and 56 nonhomicidal sex offenders was evaluated using standardized instruments (SCID-II, PCL-R) and classification systems (DSM-IV). Sexual murderers were diagnosed more often with a personality disorder (80.1% vs. 50%; p < 0.001), especially schizoid personality disorder (16.3% vs. 5.4%; p < 0.05), as well as with sexual sadism (36.7% vs. 8.9%; p < 0.001) and sexual dysfunctions (21.7% vs. 7.1%; p < 0.05). Additionally, they had more often used alcohol during the offense (63.2% vs. 41%; p < 0.05). The results indicate that sexual murderers have more and a greater variety of psychiatric disorders when compared to nonhomicidal sex offenders.     

Erhaltungspflicht des Vermieters im MRG-Vollanwendungsbereich; Mietzinsminderung verdrängt Zurückbehaltungsrecht

Dort, wo die Erhaltungspflicht des § 3 MRG zum Tragen kommt, ist kein Platz mehr für eine Anwendung der Erhaltungspflichten des § 1096 Abs 1 erster Satz ABGB. § 3 MRG erweitert zwar die Erhaltungspflicht des Vermieters auf allgemeine Teile, diese Erhaltungspflicht ist aber auch daran gebunden, dass ein Grund des § 3 Abs 2 MRG gegeben ist. Der "dynamische" Erhaltungsbegriff gilt nur zur gesetzlichen Erhaltungspflicht. Das dem Mieter durch § 1096 ABGB gew?hrte zwingende Zinsminderungsrecht verdr?ngt für seinen Anwendungsbereich das allgemeine Zurückbehaltungsrecht des § 1052 ABGB.     

Do Politics in Europe Benefit from Politicising Corruption?

In this article, two unexplored trends in European electoral politics are highlighted. Using newly collected data the article tracks the politicisation of corruption in electoral campaigns from 1981 to 2011, an electoral strategy that has been increasing over time in most European countries. It then empirically tests two aspects of this campaign strategy. First, what are the factors that are systematically associated with a party’s decision to politicise corruption? Second, what are the electoral effects in terms of relative vote share for parties that politicise corruption? Using an original data-set that employs multi-level data (parties nested in countries) the results demonstrate first that politicisation of corruption occurs systematically more often among established parties from the main opposition, new parties and parties on the political right, and occurs as a function of country-level corruption, district magnitude and public party financing. Second, it is found that the main opposition and new parties that use such a campaign strategy make significant electoral gains relative to the previous election compared to parties that do not politicise corruption. Yet gains are offset in low-corruption countries. The findings demonstrate salient implications for research on party systems, corruption studies and democratic legitimacy, among other areas of investigation.     

Terrorism in Colombia: Logic and Sources of a Multidimensional and Ubiquitous Phenomenon

This article examines contemporary uses of terrorism in Colombia. Combining an historical analysis with the most complete database available on political violence, we illustrate how terrorism in Colombia constitutes a specific strategy that can be distinguished from other manifestations of violence. We argue that Colombia's non-state armed groups have turned terrorism into a pivotal element of their repertoires of action. These parties have not only increased their reliance on this strategy and introduced more refined forms such as de-territorialized terrorism, but also have specialized in particular terrorist attacks that suit their general objectives. While paramilitary groups rely mostly on massacres and forced disappearance, guerrillas concentrate on agitational terrorism including kidnappings and indiscriminate bombings.