Werbungskosten und Vorsteuerabzug bei einer leerstehenden (zuvor vermieteten) Eigentumswohnung

Eine – neben Vermietungsanstrengungen unternommene – Suche nach K?ufern führt, wenn in den Vorjahren eine Vermietung erfolgt ist, nicht dazu, dass nicht weiterhin die Vermietungsabsicht im Vordergrund stünde (und somit nicht mehr Einkünfte aus Vermietung und Verpachtung anzunehmen w?ren und/oder davon auszugehen w?re, dass die Eigentumswohnung nicht mehr der Erzielung von Ums?tzen aus der Vermietung und Verpachtung diene). Bei langen Leerstehungen muss allerdings zur Aufrechterhaltung einer steuerlich anzuerkennenden Vermietungsabsicht eine "deutliche Anpassung der angebotenen Mietkonditionen" vorgenommen werden. Umsatzsteuerrechtlich ist hiebei uU (wenn die Vermietung nicht zu Wohnzwecken erfolgt) auch ma?geblich, ob eine Option zur Steuerpflicht der Vermietung erfolgt.     

African-Caribbean women, (post)? Diaspora,and the meaning of home

ABSTRACT

Drawing on bell hooks, Audre Lorde and Carole Boyce-Davies, this paper develops an ethical framework to provide a gendered analysis of relative power inside and outside the home. In doing so, it considers the ways in which our view of home as African-Caribbean women, impacts our understanding of '(post) diaspora' (Dunn, Leith, and Suzanne Scafe. 2019. “African-Caribbean Women: Migration, Diaspora, Post-Diaspora.” Caribbean Review of Gender Studies 13: 1–16) in the UK. Insofar as home is central to the idea of diaspora, I suggest that home must be conceptualised as an interdependent 'adult's' home rather than a dependent 'child's' home. On this reading, in the context of global power relations, I caution that while offering a useful and necessary point of departure from diaspora, the use of 'post' could be deployed to undermine an unapologetically intersectional black politics. As such, I claim the (Post) Diaspora Network's methodology, rather than the term itself, best demonstrates the liberatory intent and importance of a (post) diaspora subjectivity.     

African security and global militarism

ABSTRACT

This Special Issue asks: what is the current place of militarism in relation to security where Africa is concerned? It aims to contribute to emerging debates interested in critical inquiry of the relation between militarism and security, and to explore its diverse articulations in African settings. We advance an international political sociological (IPS) approach to militarism in order to explore militarised security politics as a field of contested practices and logics. We discuss why this approach enables us to uncover the interconnected historical patterns and power relations in which practices and logics of security and militarism become linked and grounded in simultaneously local and transnational African settings.     

Access and coverage: which farmers do plant clinics reach in Uganda?

This article reports on a study that assessed farmers’ access to, and coverage of, five plant clinics operating from market places in two districts of Uganda. Despite the noticeable geographic and thematic coverage of the services, placing plant clinics at markets did not automatically ensure equitable access and high farmer attendance. Clinic users were predominantly middle-aged male farmers and overall attendance was relatively low. Uganda has taken plant clinics to scale in recent years due to their potential to strengthen the country’s responsiveness to pests and diseases. Optimising farmer reach and ensuring equity in access requires reviewing clinic placement, timing, and mobilisation strategies.     

Food security composite indices: implications for policy and practice

Food security is a major topic in academic and international debates. Numerous indicators have been proposed in order to establish which countries are in need of improved food security status, but the lack of consensus as to which indicator of food insecurity is the most appropriate has motivated scholars to propose composite indexes. Building composite indexes involves multiple choices. This Viewpoint warns how discretional choices of algorithms to compute composite indexes for food security may alter the findings. By commenting on the implications that different measurement choices may have in terms of global indexes, the Viewpoint raises provocative practical and political concerns.     

Participatory system dynamics modelling for dairy value chain development in Nicaragua

The use of system dynamics tools can add valuable insights when identifying and evaluating priorities for pro-poor value chain upgrading. However, to better understand the complex systems in agricultural value chains and to develop useful models, a participatory modelling process is important. This article highlights the group model building process of the dairy value chain in Matiguás, Nicaragua, one of a few examples of participatory model building in developing countries. The results confirm several benefits with participatory system dynamics modelling, including team learning, a greater understanding of the value of modelling, and a tool for decision-making and priority setting.     

Using subsidised seed to catalyse demand-driven bean seed systems in Malawi

Through an innovative public-private partnership, Demeter Agricultural Limited, along with the Malawi National Bean Programme and the International Center for Tropical Agriculture, supplied 2,559 tons of certified bean seed between 2009 and 2012 through the government's Targeted Farm Input Programme. Farmers were satisfied with the variety supplied, timeliness of the operation, pack size, and information provided. Growing numbers also accessed new improved varieties, from 264,661 households in 2009 to 344,200 in 2012. These emerging farmers’ demands and the subsequent DAL responses suggest a base for building sustainable delivery systems. However, decentralised seed-based systems will be needed for promoting varieties suited to micro-ecological niches.     

Implementing national food policies to promote local family agriculture: Belo Horizonte's story

Policies in Brazil promoting family agriculture such as the Food Acquisition Programme (PAA) and the 30% minimum procurement law for the National School Meals Programme have had varying success across the country. To understand why these policies work effectively only in some areas, the implementation processes must be clarified. This exploratory, ethnographic study identifies the causal mechanisms involved in implementing PAA and the 30% law in the city of Belo Horizonte. The findings reveal that although beneficial, large supply volumes and transportation costs are challenges faced by farmers in the implementation process.     

Study by next generation sequencing of sudden cardiac death (SCD)

Sudden cardiac death (SCD) is one of the most common causes of death; most SCD are related to secondary arrhythmias, to structural heart disease, or to primary electrical abnormalities of the heart.A significant number of SCD, especially among young people, are due to genetic heart disorders, both with structural and arrhythmogenic abnormalities. However SCD occurs also in patients with negative clinical history, autopsy is not always conclusive for a diagnosis.Recent technological advances in DNA sequencing, have led to the commercialization of genetic testing now widely available in clinical practice. In particular, next generation sequencing, allows the large-scale and rapid assessment of entire genomes.Analysis of SCD with a NGS panel of 174 genes was performed in our laboratory in order to identify the genetic causes and thus to direct the clinician to an accurate clinical and genetic screening of relatives.Two SDC were studied:Case 1: female, 57, without story of syncope and no previously highlighted cardiac alteration, died post cardiac arrest; negative family history. Autopsy was apparently negative.Case 2: male, 52, who died during a football game; negative family history, neurological episodes occurred before death was reported by close relative. Autopsy was positive for ventricular hypertrophic.In both cases we made a genetic diagnosis.