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81.
82.
Wolf-Dieter Arnold 《wohnrechtliche bl?tter: wobl》2010,23(1):27-28
§ 6 Abs 2 UStG 1994 (idF Abg?G 1998); § 12 Abs 1 UStG 1994: Die Berechtigung zum Vorsteuerabzug ist im Hinblick auf einen
beabsichtigten steuerpflichtigen Grundstücksumsatz nicht anders zu behandeln als im Fall einer geplanten steuerpflichtigen
Vermietung. Bei nachweislicher Absicht einer Option zur Steuerpflicht beim Verkauf von Wohnungen steht demzufolge das Recht
des Vorsteuerabzuges im Zeitpunkt des Vollzuges der Leistung zu. Aussagen in Gesetzesmaterialien, die keinen Niederschlag
im Gesetzeswortlaut gefunden haben, sind unbeachtlich. 相似文献
83.
Wolf-Dieter Arnold 《wohnrechtliche bl?tter: wobl》2009,22(9):294-295
Die vom VwGH im Anschluss an das Urteil des EuGH in der Rs C-460/07 vom 23. 4. 2009, Sandra Puffer, entwickelte Judikatur
(Leiterkenntnis 28. 5. 2009, 2009/15/ 0100) findet bei gemischt genutzten Geb?uden auch Anwendung, wenn die unternehmerische
Teilnutzung infolge einer Vermietung durch eine Vermietungsgemeinschaft erfolgt. 相似文献
84.
Gerald T. Hotaling Saundra G. Atwell Arnold S. Linsky 《Journal of youth and adolescence》1978,7(4):393-403
This article examines how stressful life-events relate to the occurrence of illness in a nonclinical random sample of adolescents and what processes intervene in this relationship. Three alternative models of the life events and illness relationship are compared. Data support a “direct stress and illness model” as opposed to either a “sick role behavior model” or a “mental health model.” Social support from parents appears to mediate the life events-illness relationship. Undesirable and ambiguous life events have more impact on illness than desirable events do. Results are discussed in terms of adolescence as a unique developmental stage. 相似文献
85.
This study examined the relationship of sex-role typology, medical and psychiatric symptomatology, and personality functioning in adolescents. Seventy-nine males and 101 females with an average age of 18.3 were administered the Bem Sex Role Inventory (BSRI), Offer Self Image Questionnaire (OSIQ), Self Rating Depression Scale (SRDS), and Cornell Medical Index (CMI). In comparison to males, females reported significantly more medical and psychiatric symptomatology, including depression. Females were also found to have more concern and empathy for others and a better developed superego. They reported greater involvement in making future plans and were more conservative in their sexual attitudes. Sex-role typology yielded no significant differences on the medical and psychiatric scales, but consistent differences were found on the OSIQ, a measure of adolescent personality functioning. In general, the results indicated that androgynous teenagers in every case differed from the undifferentiated ones, with the masculine and feminine groups occupying a mid-position. Androgynous individuals always showed a more favorable adjustment. Undifferentiated individuals had a poorer defensive structure, less adequate coping mechanisms and affective integration, more confusion about body boundaries, and more difficulty in object relations. Androgynous individuals, in short, possessed adaptive capabilities and resources, such as effective coping techniques, emotional integration, communication skills, and a well-defined self-concept (i.e., ego strength and a high level of psychological integration). Since these results were obtained on a measure constructed solely to assess adolescent functioning, it seems possible to screen and identify adolescents who may be entering adulthood lacking the emotional, social, and occupational capacity to function in an optimal fashion.Received Ph.D. from University of Rhode Island. Current interests are adjustive dimensions of sex role in adolescents, adolescent psychopathology and psychotherapy.Currently pursuing a doctorate in human development at the University of Maryland. Holds an M.A. in clinical psychology from George Mason University. Interests include sex-role development, determination of psychological test parameters of anorexia nervosa.Completing an M.A. in clinical psychology at George Mason University. Besides sex-role and social dimensions, interests center on adolescent psychotherapy. 相似文献
86.
87.
Harmonised Trade Mark Law in Europe By Ulrich Hildebrandt 2005,Cologne: Carl Heymanns Verlag Price: 48, Hardback, ISBN: 3-452-25922-6. pp.150 Dr Ulrich Hildebrandt, a lawyer in private practice in Berlinand a lecturer at the Heinrich-Heine-University in Düsseldorf,has had an interesting and useful idea. In this book he hasproduced a compilation of the case law of the European Courtof Justice interpreting the Council Directive 89/104 to approximatethe laws of the Member States relating to trade marks (includingdecisions 相似文献
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Arnold Wissemann John Rogers Bea Duffield 《Australian Journal of Public Administration》2003,62(4):59-69
This article examines the forces of change that have been operating on a state agriculture department over recent decades. These forces of change include pressures for the department to meet community expectations on issues such as animal welfare and ecological sustainability — issues which were not emphasised in its former focus on agricultural production. The article then goes on to look at the responses that have occurred in a public sector agency to these forces and what these may mean for the future of this traditionally conservative arm of government in terms of changes to what have been its primary client groups and its most important priorities. 相似文献