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Zum Werk Steuerlich haben Immobilien verschiedenartige, teils sehr komplexe Bezüge. Welcher steuerliche Laie ahnt, dass eine Immobilie ertrag- und umsatzsteuerlich, je nach Nutzungsart und Mieter in den einzelnen Gebäudeteilen, unterschiedliche Sphären haben kann? Welcher Berater ahnt, dass auch ausländische Immobilien, die wegen eines Doppelbesteuerungsabkommens hinsichtlich der Mieteinkünfte steuerfrei gestellt sind, gleichwohl als sog. Zähl...

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Zum Werk Das Buch, das sich als Beitrag aus der Praxis für die Praxis versteht, soll jungen Zivilrichterinnen und Zivilrichtern, aber auch Referendarinnen und Referendaren in der Zivilstation, den Start in der Zivilabteilung am Amtsgericht bzw. im Einzelrichterdezernat der Zivilkammer erleichtern und ihnen von Anfang an den nötigen Überblick und die Sicherheit im Umgang mit dem Aktenbestand geben. Der Aufbau des Buches orientiert sich am typis...

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This book argues that the imagination of the worker-citizen, inherent in citizens' constitutional duty to work, is the very foundation of constitutional citizenship and its social justice agenda. The design of social justice in the constitution takes labour as its core ideological and political commitment, seeking to treat workers fairly for their social contribution through work. Employing this constitutional design, this book evaluates the r...

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Mood disorders affect around 1 in 5 people, but the diagnosis and management of these conditions can be challenging. This practical handbook presents a comprehensive overview of these disorders, as well as detailed guidelines for their treatment. The handbook takes a transdisciplinary approach to mood disorders, focusing not only on the biological aspects but also on psychosocial features of importance for optimal diagnosis and management. Con...

In ancient Greece both epinikian songs and inscribed epigrams were regularly composed to celebrate victory at athletic festivals. For the first time this book offers an integrated approach to both genres. It focuses on the ultimate source of information about athletic victory, the angelia or herald's proclamation. By examining the ways in which the proclamation was modified and elaborated in epinikian song and inscribed epigram, Peter Miller d...

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The understanding of and adherence to professional ethics is fundamental in navigating the moral encounters and dilemmas that all psychologists face in their daily work, whether in research or professional practice. Core values and principles remain stable. However, as more complex and conflicting societal contexts come into play, the individual psychologist and the professional community need support in upholding a solid moral integrity. The ...

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This collection of four short courses looks at group representations, graph spectra, statistical optimality, and symbolic dynamics, highlighting their common roots in linear algebra. It leads students from the very beginnings in linear algebra to high-level applications: representations of finite groups, leading to probability models and harmonic analysis, eigenvalues of growing graphs from quantum probability techniques, statistical optimalit...

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Master the fundamentals of undergraduate electromagnetics with this concise and accessible textbook, linking theoretical principles to real-world engineering applications. Lightning, nuclear fusion, superconductors: over 80 real-world TechNote case studies throughout the book show how key electromagnetic principles work in a wide variety of natural effects and man-made devices. Learn in confidence: over 170 annotated step-by-step examples, wit...

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