Recht auf Vorsteuerabzug (schon) bei Vermietungsabsicht (nicht erst ab tatsächlicher Vermietung)

?ndert eine (hier: gemeinnützige) Bauvereinigung ihre Absicht, Eigentumswohnungen (unter unechter Umsatzsteuerbefreiung) zu verkaufen, so steht ihr ab Vermietungsabsicht (zB ab Abschluss von Nutzungsvertr?gen) der Vorsteuerabzug zu und nicht erst ab der tats?chlichen Erzielung eines Umsatzes durch Vermietung.     

High Risk Behaviors Among Victims of Sibling Violence

Despite the fact that sibling abuse has been documented as the most common form of intrafamilial abuse, it has been largely overlooked. Using data from the 2007 Delaware Secondary School Student Survey (N = 8,122), this paper focuses on four objectives: to estimate prevalence of sibling abuse, examine the relationship between sibling violence and high risk behaviors such as substance use, delinquency and aggression, explore the interplay of sibling abuse and other forms of family violence in predicting high risk behaviors, and test theory. Results suggest that sibling violence occurs more frequently than other forms of child abuse. Results also confirm that sibling violence is significantly related to substance use, delinquency, and aggression. These effects remain significant after controlling for other forms of family violence. The data suggest support for feminist theory and social learning theory.     

Reinigung von Gemeinschaftsräumen iZm der Vermietung

Art 6 Abs 1 und Art 13 Teil B Buchst b 6. Mehrwertsteuerrichtlinie (Art 24 Abs 1, Art 25 Buchst a, b und c, Art 135 Abs 1 Buchst l und Abs 2 Mehrwertsteuersystemrichtlinie); § 10 Abs 2 Z 4 UStG 1994: Die Vermietung eines Grundstücks und die Dienstleistung der Reinigung seiner Gemeinschaftsr?ume sind als selbst?ndige voneinander trennbare Ums?tze anzusehen (sodass diese Dienstleistung nicht unter die Bestimmung des Art 13 Teil B Buchst b der 6. Mehrwertsteuerrichtlinie [Art 135 Abs 1 Buchst l der Mehrwertsteuersystemrichtlinie] f?llt).     

THE ROAD FROM ADDICTION RECOVERY TO PRODUCTIVITY: ENDING DISCRIMINATION AGAINST PEOPLE WITH ALCOHOL AND DRUG PROBLEMS

People with alcohol or other drug problems face discriminatory public and private policies that restrict their access to appropriate health care, employment, and public benefits, discouraging them from seeking treatment, robbing them of hope for recovery, and costing society millions of dollars. Join Together, a project of Boston University School of Public Health, formed a national policy panel in the spring of 2002 to address this discrimination. The panelists developed the two principles and ten recommendations contained in this report, relying principally upon the written and oral testimony they received. Join Together was assisted in this effort by the American Bar Association's (ABA) Standing Committee on Substance Abuse, which facilitated the panel's initial hearing at the ABA's Annual Meeting in August 2002.     

Eyes left! Some comments on Christo van Staden's ‘Claiming the African Mind’

SUMMARY

This commentary piece charts the ways in which cultural studies, both in relation to Communication Studies and other disciplines, has emerged over some 20 years in South Africa. This development is considered in contrast with Christo van Staden's commentary piece ‘Claiming the African mind’ in Communicatio (vol 22 no 2, pp 71–76). After tracing social, political and intellectual origins of one strand of cultural studies in South Africa, that which has evolved at the Centre for Cultural and Media Studies (CCMS) at the University of Natal, the article recounts some of the considerations which have emerged for the practice of interdisciplinary cultural studies since 1990. The article concludes by outlining some of the efforts under way in CCMS to confront these challenges in the spirit of the Centre's previous approaches and attitudes.