Zurechnung von Einkünften aus Vermietung und Verpachtung

Wird eine Eigentumswohnung vermietet, so sind die Einkünfte und Ums?tze daraus zwar nicht zwingend dem Alleineigentümer der Eigentumswohnung zuzurechnen, doch bedarf es für die Zurechnung an eine andere Person konkreter und wirksamer Rechtsgründe. Das ist beispielsweise bei Einr?umung eines Fruchtgenusses der Fall.     

Dienstwohnung als notwendiges Betriebsverm?gen?

Dauerhaft Dienstnehmern überlassene Wohnungen stellen insbesondere dann Betriebsverm?gen dar, wenn die Wohnungsüberlassung Teil der Entlohnung des Dienstnehmers ist, ausnahmsweise auch dann, wenn wegen Wohnungsnot im Nahebereich des Betriebs die Bereitstellung einer Mietwohnung erforderlich ist, um Dienstnehmer zu akquirieren.     

Übertragung der Einkunftsquelle beim Zuwendungsfruchtgenuss

Beim Zuwendungsfruchtgenuss bezieht der Fruchtnie?er origin?re Einkünfte nur dann, wenn sich die Einr?umung des Fruchtgenusses als übertragung der Einkunftsquelle darstellt. Dies ist für die Fruchtnie?ung an einem Geb?ude, aus dem Einkünfte aus Vermietung und Verpachtung flie?en, ua nur dann der Fall, wenn der Fruchtnie?er auch die ihm obliegenden Lasten tr?gt. Anderenfalls wird nicht die Einkunftsquelle übertragen, sondern werden lediglich die dem Eigentümer zuzurechnenden Einkünfte weitergegeben (Einkommensverwendung).     

Bureaucratic expertise,overconfidence, and policy choice

Classic theory on bureaucracy suggests that one primary source of bureaucratic power in public administration and the policy‐making process derives from bureaucratic issue‐specific expertise. Studies in psychology and behavioral economics suggest that experienced experts tend to be overconfident in estimating their expertise, but few researchers have examined whether experienced bureaucrats are prone to overconfidence and, if so, how overconfidence may correlate with their policy choice. Drawing on past theoretical and empirical literature, this study is the first to investigate these questions by using survey data collected from 579 officials in various agencies related to climate change mitigation and adaptation. Our analyses demonstrate that (a) the level of issue‐specific expertise perceived by individual bureaucrats is positively associated with their work experience/job relevance to climate change, (b) more experienced bureaucrats tend to be more overconfident in assessing their expertise, and (c) overconfidence, independently of sociodemographic characteristics, attitudinal factors and political ideology, correlates positively with bureaucrats’ risk‐taking policy choices.     

Organising Response to Extreme Emergencies: The Victorian Bushfires of 2009

How can people and organisations best respond to emergency events that are significantly beyond the boundaries of what they had generally anticipated, expected, prepared for – or even imagined? What forms of organisations are likely to be best able to cope with such events – and what procedures and practices will aid in their ability to do so? Obviously, extreme events – events that are in scope or scale or type beyond the range of our ordinary experience and expectations – by definition will occur only relatively rarely (and very rarely to any given emergency organisation). Nonetheless, when they do occur they tend to be of defining importance to the people and institutions that are thrust into them and that must find their way through them. September 11, 2001 in Manhattan and at the Pentagon in Arlington, Virginia; the Indian Ocean Tsunami in 2004; Hurricane Katrina on the Gulf Coast of the United States (US) in 2005; major earthquakes like the ones in Pakistan in 2005, Wenchuan in 2008, Haiti in 2010, Chile in 2010, and Christchurch in 2010 – these and other catastrophic events catapult people and response agencies into a new, unfamiliar, and largely unexplored dimension.     

Relationship Trajectories and Psychological Well-Being Among Sexual Minority Youth

Dating in adolescence plays an integral part in the development of sexual and social identities. This process is particularly salient for sexual minority youth who face additional obstacles to their identity formation due to their marginalized status. We investigated the influence of participating in a same-sex relationship (SSR) or an opposite-sex relationship (OSR) on sexual minority youths’ psychological well-being (i.e., symptoms of depression, anxiety and internalized homophobia, and self-esteem) in an ethnically-diverse sample of 350 youth (55% male) between the ages of 15–19 years, recruited from three GLBT drop-in centers in the New York City area. Using longitudinal data, we examined youths’ SSR and OSR over time. Multivariate regression analyses suggest that involvement in a SSR was positively associated with changes in self-esteem in males, and negatively correlated with changes in internalized homophobia in females. We discuss the implications for positive development in sexual minority adolescent populations.     

Innovation and Implementation in the Public Sector: An Examination of Public Entrepreneurship

This article develops an empirical measure of public entrepreneurship and uses it to discover the correlates that distinguish between those participants in a policy domain who are seen as more or less important in the entrepreneurial process. Looking at two rural regions dealing with telemedicine technologies, the authors examine the role of personal attributes and situational attributes in predicting who will emerge as the most mentioned public entrepreneurs on these issues in their community. Status in the local community, membership in the health professions, and strong local focus and ties are the most instrumental variables in distinguishing between those in a policy domain who are more likely to be identified as entrepreneurial. The authors provide an empirical test that can, for the first time, identify in a comparative context the traits that distinguish more entrepreneurial individuals from less entrepreneurial ones (or nonentrepreneurial ones) participating in the same policy domain.