Überdurchschnittlich großes Arbeitszimmer (ca 150 m<Superscript>2</Superscript>)

Der Einwand der Amtsbeschwerde, ein repr?sentatives Arbeitszimmer (Haush?lfte) im Ausma? von etwa 150m², das auch für Besprechungen verwendet wird, sei kein Arbeitszimmer, ist unberechtigt. Für die AfA ist beim Arbeitszimmer auf die tats?chliche Nutzungsdauer abzustellen. Die lit e (1,5% AfA) ist beim Arbeitszimmer unanwendbar, weil dieses nicht der Erzielung von Einkünften aus Vermietung und Verpachtung dient.     

Auch der Rechtsnachfolger des ausgeschlossenen Wohnungseigentümers kann die Ausschlussbestimmung nicht mit Individualantrag bekämpfen

Auch einem Rechtsnachfolger eines aus der Miteigentümergemeinschaft ausgeschlossenen Wohnungseigentümers steht kein Recht zu, mittels Individualantrages die Ausschlussbestimmung (auf Grund derer der Ausschluss erfolgt ist) beim VfGH zu bek?mpfen.     

Unzulässigkeit eines Individualantrages auf Aufhebung des Mietrechtlichen InflationslinderungsG

Der Individualantrag eines Hauseigentümers auf Aufhebung des Mietrechtlichen Inflationslinderungsgesetzes betreffend die ?nderung von Richtwerten ist infolge Zumutbarkeit der Beschreitung des gerichtlichen Rechtsweges in einem mietrechtlichen Au?erstreitverfahren unzul?ssig und daher zurückzuweisen.     

Attributions of Blame and Responsibility in Sexual Harassment: Reexamining a Psychological Model

Kelley’s (Nebr Symp Motiv 15:192–238, 1967) attribution theory can inform sexual harassment research by identifying how observers use consensus, consistency, and distinctiveness information in determining whether a target or perpetrator is responsible for a sexual harassment situation. In this study, Kelley’s theory is applied to a scenario in which a male perpetrator sexually harasses a female target in a university setting. Results from 314 predominantly female college students indicate that consistency and consensus information significantly affect participants’ judgments of blame and responsibility for the situation. The authors discuss the importance of the reference groups used to derive consensus and distinctiveness information, and reintroduce Kelley’s attribution theory as a means of understanding observers’ perceptions of sexual harassment.     

Development and validation of a liquid chromatography-tandem mass spectrometry assay for hair analysis of atomoxetine and its metabolites: Application in clinical practice

Atomoxetine (ATX) is a potent inhibitor of the noradrenaline reuptake transporter approved since 2002 for the treatment of attention-deficit/hyperactivity disorder (ADHD) in children, adolescents, and adults as alternative treatment to methylphenidate. A procedure based on liquid chromatography-tandem mass spectrometry (LC-MS/MS) has been developed for the determination of ATX and its main metabolites (4-hydroxyatomoxetine - 4 hydroxyATX - and N-desmethylatomoxetine - des-methylATX) in hair of one treated child and five treated adolescents. Since hair samples can be easily collected without the need for specials skills and exposing a patient to discomfort, hair testing of ATX and eventually of its metabolites should be useful, especially in case of pediatric patients, to check compliance in a wider time-window. After addition of duloxetine as internal standard, hair samples were overnight digested with 2ml 1M NaOH at 45°C. Then, analytes were extracted from alkaline solution with two different 2ml aliquots of tert-butyl methyl ether. Chromatographic separation was achieved at ambient temperature using a reverse-phase column and a mobile phase of 40% of water-60% 5mM ammonium acetate, 50mM formic acid, 4mM trifluoroacetic acid in acetonitrile-water (85:15, v/v). The mass spectrometer was operated in positive ion mode using multiple reaction monitoring. The method was linear over the concentration range 0.2-50ng/mg hair for the all analytes under investigation, with an intra- and inter-assay imprecision and inaccuracy always less than 20% and an analytical recovery between 33.1% and 76.1%, depending on the considered analyte. Only ATX and 4-hydroxyATX were detected in hair samples with concentrations varying from 0.2 to 2.0ng/mg hair and from 0.3 to 1.0ng/mg, respectively. Notwithstanding the absence of any dose-hair concentration relationship, hair monitoring of ATX and concomitant medications commonly administrated in ADHD children and adolescents can be crucial in verifying long-term compliance to prescribed medication in individuals displaying a non negligible tendency to refuse drugs and to lie on the adherence to therapy as a specific symptom of the disease.     

Vorsteuerabzug bei Vorsorgewohnung

§ 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.     

Vermietete Eigentumswohnung mit eigenem Wasserzähler

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.     

Adolescent life changes and illness: A comparison of three models

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.     

The relationship of sex role to physical and psychological health

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.     

Sex,sex roles,and self-image

The purpose of this research was to compare the self-images of male and female children in order to determine whether females were at a particular disadvantage and, if so, why. A random sample of 1988 children from grades 3–12 were interviewed in Baltimore in 1968. Findings show more disturbance among White adolescent females than among White males or Black females: White girls become much more self-conscious and show greater self-image instability and somewhat lower self-esteem. Three sets of factors appear to explain part of these differences: (1) attitudes toward present and future sex role, (2) peer relationships in general and opposite sex relationships in particular, and (3) attitudes toward changing looks in adolescence.The work of the first author is currently supported by a Research Development Award from the National Institute of Mental Health, No. 5-K1-MH-41, 688-03. The work was also partly supported by USPHS Grants 1-F3-MH-41, 688-01 and MH-197541-01.The data were collected in 1968.Received her Ph.D. from Columbia University and has been interested in the social determinants of the self-image and in studies of the social psychological consequences of organ transplantation.Received her Ph.D. from the University of Maryland and is interested in social psychology in general and sex roles in particular.