USt aus freihändiger Verwertung einer Liegenschaft als Sondermassekosten

Optiert der Masseverwalter bei der freih?ndigen Verwertung einer Liegenschaft für Umsatzsteuerpflicht, so ist die anfallende Umsatzsteuer den Sondermassekosten zuzuordnen. Die dann abzugsf?higen Vorsteuern erh?hen andererseits den an Absonderungsgl?ubiger ausschüttbaren Betrag. Die Bestimmung der sich daraus ergebenden endgültigen H?he der Sondermassekosten obliegt dem Konkursgericht.     

Vergleichswiderruf durch Telefax beim falschen Gericht

Erfolgt die Bekanntgabe eines Vergleichswiderrufs wie vereinbart durch Telefax, aber an die Telefaxnummer eines falschen Gerichts, so wahrt dies die Frist für den Widerruf nicht, wenn das Telefax tats?chlich erst versp?tet bei der Einlaufstelle des zust?ndigen Gerichts einlangt; m?gen sich auch beide Gerichte im gleichen Geb?ude befinden.     

Zuständigkeit für Klage auf Aufteilung einer Nachlasssache

Die Klage auf Aufhebung der Miteigentumsgemeinschaft an einer einzelnen Nachlasssache kann Erbteilungsklage iSv § 77 Abs 2 JN sein.     

DNA typing in populations of mule deer for forensic use in the Province of Alberta

The present study involves the development of forensic DNA typing tests and databases for mule deer in the Province of Alberta. Two multiplex PCR reactions interrogating 10 loci were used to analyze samples from three populations of mule deer. Additionally, an amelogenin based sex-typing marker was used to determine the gender of samples. Results show that the tests and databases are appropriate for use in forensic applications. Additionally, the results indicate that there is little population structure in mule deer in Alberta and that no changes to management of this game species are suggested.     

Venue Preference and Earthquake Mitigation Policy: Expanding the Micro‐Model of Policy Choice

Seismologists have reported that a majority of recent earthquakes in Oklahoma have been triggered by the activities of oil and gas companies. Despite this fact, there is evidence of strong opposition toward earthquake mitigation policy. In this article, we argue that how individuals define issues affect their policy choice. Furthermore, we incorporate the concept of venue shopping from the literature on macro theories of the policy process to investigate the effect of problem definition in shaping individual venue preference for policy choice. Using unique survey data, we find that problem definition, particularly issue causality and issue image, is strongly related to individual support for earthquake mitigation policy. However, a more nuanced relationship between individual problem definition and venue preference is observed. Our findings contribute to scholarly endeavors to understand the politics of problem definition at an individual level, which may be the precursor of understanding policy choices at the institutional level.     

Patterns of Local Policy Disruption: Regulatory Responses to Uber in Ten North American Cities

Since its inception in 2009, Uber has grown into a technology behemoth, with operations in over 70 countries and 500 cities around the world. Along the way, it has successfully forced regulatory upheaval in hundreds of local taxi markets controlled by municipal authorities. In this sense, Uber is not only a market disruptor, but also a policy disruptor. This paper examines the nature of such policy disruption at the local level by reviewing regulatory responses to Uber in ten North American cities. We find that regulatory outcomes are a function of two factors: Uber’s government relations strategy, either cooperative or confrontational, and the degree to which local governments perceive Uber as complementary or harmful to the existing marketplace. We conclude by proposing a typology of regulatory responses to Uber as a basis to identify patterns in the behavior of municipal regulatory authorities and political leaders.     

The devil we know and the angel that did not fly: An examination of devil/angel shift in twitter fracking “debates” in NY 2008–2018

Recent work has applied the Narrative Policy Framework (NPF) to examine narrative strategies in policy debates on social media platforms. We contribute to the literature by applying the NPF to fracking policy debates in New York using well-established Natural Language Processing tools, including sentiment analysis. We combine this computational approach with a qualitative hand-coding of pro- and antifracking Twitter influentials. This approach allows us to consider a much larger corpus of tweets over a much longer time frame than has been done thus far. We adapt and test NPF propositions related to the use of the devil/angel shift strategies before and after a major state-wide policy change, that is, a state-wide moratorium on high volume hydraulic fracturing or fracking. Overall, we find evidence for the use of the devil shift narrative strategy by the pro-fracking coalition aimed at the Governor prior to the moratorium. After the moratorium, the relative percentage of Tweets containing devil shift sentiments decreases as the pro-fracking coalition generally downshifts in its use of angel shift language without a corresponding increase in devil shift language, whereas, conversely, the anti-fracking coalition generally downshifts in its use of devil shift language without a general increase in angel shift language. When we shifted our analysis to Tweets containing fracking and the Governor, we found a similar postban decrease in devil shift language among anti-fracking users. Our findings offer lessons for using computational tools in the NPF as an approach to expand analytic ability and for the operationalization of concepts such as narrative strategies and policy entrepreneurs.     

Recht eines Berufsfußballers auf Beschäftigung

Grunds?tzlich ist hoch qualifizierten Berufsfu?ballern ein Recht auf Besch?ftigung zuzubilligen. Es umfasst allerdings nicht das Recht auf Einsatz in der Kampfmannschaft. Die Teilnahme am Training der Kampfmannschaft muss aber jedenfalls erm?glicht werden.     

Integrity verification of user space code

We present a novel approach for the construction and application of cryptographic hashes to user space memory for the purposes of verifying the provenance of code in memory images. Several key aspects of Windows behaviour which influence this process are examined in-depth. Our approach is implemented and evaluated on a selection of malware samples with user space components as well as a collection of common Windows applications. The results demonstrate that our approach is highly effective at reducing the amount of memory requiring manual analysis, highlighting the presence of malicious code in all the malware sampled.     

H7N2禽流感病毒分离株血凝素蛋白全基因的序列分析

为进一步分析H7N2禽流感病毒(AIV)分离株血凝素(HA)基因的特性,参照已发表序列设计了1对引物,采用RT-PCR获得了1条约1.7 kb的DNA片段,测序后进行了同源性比较、HA基因系统发育进化树分析和氨基酸编码分析。结果表明,所测的2个分离株的HA基因全长1 664 bp,编码除信号肽以外的HA蛋白的全部544个氨基酸,其中包括HA1的323个氨基酸,HA2的221个氨基酸。2个分离株HA基因核苷酸序列的同源性为99.4%;与GenBank中AIV标准株A/Afri.Star./Eng-Q/983/79(H7N1)的同源性最高,分别为99.4%和99.0%;与美国A/Chicken/NewYork/13142-5/94(H7N2)株同源性很低(仅65.0%),而与以色列、意大利H7N2AIV的同源性较高(为96%~97%);2个分离株在HA基因进化树中均处于H7亚型AIV的欧亚群系分支内。推导氨基酸的序列分析表明,其HA蛋白裂解位点的氨基酸序列为-GR-GLF-,仅包含1个碱性氨基酸(R-)残基,符合低致病力AIV的基因特征。