Entziehung der Gemeinnützigkeit – Zuerkennung der aufschiebenden Wirkung nur hinsichtlich von Verwertungsma?nahmen (im Rahmen der Exekution wegen der Geldforderung)

Dem Antrag, der Beschwerde die aufschiebende Wirkung zuzuerkennen, wird (nur) insoweit stattgegeben (und im übrigen nicht stattgegeben), a) als für die Dauer des verfassungsgerichtlichen Verfahrens die Zwangsversteigerung von Liegenschaften und der Verkauf von Gegenst?nden im Rahmen der Fahrnisexekution ausgeschlossen wird (VfGH) bzw b) dass zwar nicht die Einleitung und der Vollzug exekutiver Ma?nahmen gehemmt ist, wohl aber bei Liegenschaften und Fahrnissen im Rahmen (bereits oder künftig) eingeleiteter Exekutionsma?nahmen Verwertungshandlungen zu unterbleiben haben (vgl § 54c Abs 2 und § 84a Abs 2 EO). Bislang gesetzte Exekutionsschritte bleiben aufrecht (VwGH).     

The juvenile court,the U.S. constitution and when the Twain meet

As an aid in developing an understanding of why the most basic of constitutional rights were not demanded in juvenile court hearings (waiver and adjudicatory) by the U.S. Supreme Court until 1966–1967, almost three-fourths of a century after that court was established, a brief overview of the two domains of relevant interaction, due process and juvenile justice, is presented. Finally, the resulting perspectives are used in considering why certain rights have not been granted to children. The most likely future scenario in this constitutional area is then presented.     

Doppelte Haushaltsführung

Anerkennung von Mehraufwendungen durch eine doppelte Haushaltsführung (als Abzugsposten von der Bemessungsgrundlage für die Einkommensteuer) auch dann, wenn nur die Miete am Besch?ftigungsort vom Abgabepflichtigen gezahlt wird (die Miete am Wohnsitz jedoch vom Lebensgef?hrten).     

Comparison of the criminal statistics of the United States and the Federal Republic of Germany

A systematic procedure for comparing the criminal statistics of the United States and the Federal Republic of Germany is presented. The procedure was developed after (1) reviewing and translating applicable paragraphs of the Federal Republic of Germany's Penal Code and (2) reviewing both the formal and informal processes used in both countries for recording crime statistics. Subsequently, a detailed comparison of criminal statistics was made using this comparative procedure.     

Die Organisation von Wertzuschreibungen: Zur Bedeutung von Drittparteien für die Signalisierung moralischer Qualitäten in Märkten

Moral qualities of food are usually communicated through labels. Such quality signalling serves to increase the value of a given product. However, the signalled qualities are uncertain and presume a significant degree of trust. The article examines how moral qualities are developed procedurally and analyses the advanced landscape of labelling in Swiss retail trade. It is shown that the construction of moral qualities is based on the involvement of various third parties. These include (1) charitable organizations which are responsible for defining the different quality standards, (2) competing profit-oriented certification organizations which attest conformity with their respective standards, as well as (3) public authorities which accredit the certification organizations and thereby provide them with legitimacy. The article shows that the interplay of third parties conceals the uncertainty of valorized products and reveals that values based on moral quality standards are developed in the valuation processes upstream of the actual market transaction.     

Abnormal Daily Temperature and Concern about Climate Change Across the United States

The relatively low level of concern about climate change among Americans has important implications for climate policy. While many studies have examined individual characteristics associated with climate change attitudes, fewer studies have considered the effects of environmental conditions on such attitudes. Here, we use two national samples of American adults to explore the impact of abnormal daily temperatures on levels of concern about climate change. We test the hypotheses that (1) abnormally warm temperatures, and (2) both abnormally warm and abnormally cool temperatures are associated with higher levels of concern. Using a generalized ordinal logit, we find that the quadratic form of deviation from mean temperature on the date of the survey is significantly associated with higher levels of concern, thus supporting the second hypothesis. We discuss several theoretical frameworks that may explain this result including availability bias, mental models, and implicit stimuli, and the implications for climate policy.     

Public Support for Climate Change Policy: Consistency in the Influence of Values and Attitudes Over Time and Across Specific Policy Alternatives

This study examines the factors that explain public preferences for a set of climate change policy alternatives. While scholarly work indicates a relationship between attitudes and values on views toward specific issues, the literature often examines general support for issues rather than specific policy proposals. Consequently, it is unclear the extent to which these attitudes and values affect specific policy considerations. This project examines public support for five climate change policy options in two national surveys taken three years apart. The empirical analysis reveals that time is a factor and that those who are liberal, have strong ecological values, report greater concern for climate change, and trust experts are consistently more supportive of the climate policy options considered here. The results shed new light on the nuanced views of the American public toward climate change.