Einkommensteuer/Lohnsteuer: 88 praktische Fälle
In: Steuer-Seminar
In: Praktische Fälle des Steuerrechts Band 2
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In: Steuer-Seminar
In: Praktische Fälle des Steuerrechts Band 2
In: Growth and change: a journal of urban and regional policy, Band 55, Heft 2
ISSN: 1468-2257
AbstractThis paper examines the spatial‐temporal evolution of urban spatial structure across 269 Chinese prefectural cities from 2002 to 2019. Our analysis identifies a consistent trend toward a more polycentric configuration in the 25 Chinese mega‐cities during this period, primarily due to population growth and a supportive policy environment. However, the evolutionary pathways of small‐ and medium‐sized cities unfolded in a rather complex and diverse manner, with some becoming more polycentric while the majority adhering to a monocentric trajectory. In these cases, population growth is usually associated with a more monocentric pattern, characterized by rapid expansion of the urban core, while polycentric development is primarily attributed to specific spatial policies that support the emergence of subcenters. We conclude that polycentric development, while potentially suitable for mega‐cities to alleviate diseconomies of scale, may be less appropriate for small‐ and medium‐sized cities as it may constrain growth associated with agglomeration economies. We suggest that the development and implementation of regional spatial policy should be considerate of local historical paths and contextual factors. Finally, we propose a stylized framework to more accurately reflect the diverse and complex nature of urban spatial structure evolution in Chinese prefectural cities.
In: Habitat international: a journal for the study of human settlements, Band 74, S. 18-26
SSRN
Working paper
In: Urban affairs review, Band 45, Heft 1, S. 92-118
ISSN: 1552-8332
This article examines the evolving policy context of municipal open-space acquisition in New Jersey. The authors hypothesize that voters' interest in open-space protection is sensitive to changes in state policy and that municipal acquisition may have exclusionary effects. The authors examine local acquisition practices using three different approaches: voting behavior, municipal acquisition, and parcel-level characteristics of acquired lands. They find that support for preservation is responsive to growth pressures and changing state policy environments. They also present evidence that municipalities are targeting land able to accommodate higher-density development in their preservation efforts and that municipalities that preserve open space are also active in transferring away their affordable housing obligations.
In: WSI-Mitteilungen: Zeitschrift des Wirtschafts- und Sozialwissenschaftlichen Instituts der Hans-Böckler-Stiftung, Band 75, Heft 3, S. 251-253
ISSN: 0342-300X
In: Schriften zum Sozial- und Arbeitsrecht Band 363
In: Schriften zum Sozial- und Arbeitsrecht Band 363
Die Kündigung des Arbeitsverhältnisses wird idealiter rechtmäßiger Weise ausgesprochen, weil der Kündigende alle Umstände des Sachverhalts kennt und richtig würdigt. Doch nicht selten gibt es die Situation, dass Umstände, die nach Ausspruch der Kündigung auftreten, eine eigene Relevanz entwickeln: Der Verdacht, der Grundlage der Kündigung war, stellt sich als falsch heraus. Die Krankheit, die die Kündigung auslöste, ist ausgeheilt. Der Arbeitnehmer, dem gekündigt wurde, entschuldigt sich oder leugnet die Tat. -- Können solche Umstände bei der Rechtmäßigkeit der Kündigung eine Rolle spielen? Und wenn ja, auf welche Weise? Welche zeitlichen Grenzen gibt es für die Beurteilung der Kündigung? Diesen Desideraten widmet sich die Arbeit. Sie versucht, eine dogmatische Schneise zu schlagen, und zum einen zu begründen, welcher Zeitpunkt der überzeugende ist, zum anderen aber deutlich werden zu lassen, warum die Ausnahmen, die von Rechtsprechung und Literatur gemacht werden, viel zu weit geraten sind. / »The Relevant Point in Time for the Assessment of the Employment Relationship's Termination and the Significance of Subsequent Circumstances« -- Upon the termination of an employment relationship, a situation often presents itself where circumstances that arise after the termination, gain their own significance. Can such circumstances play a role in the legality of the termination? Which time limits are there for the assessment of the termination? These questions are the focus of this work. It provides the dogmatic foundation to the relevant point in time for the assessment of the termination and, subsequently, justifies whether exceptions thereto are permissible.
Die Autorin (Jahrgang 1957) ist 4-fache Mutter, Politikwissenschaftlerin, Christdemokratin, Mitglied des Päpstlichen Rates für die Familie und Ordensdame des Malteserordens. Ihr Buch über alte Probleme und neue Rollen der Frau ist zu pragmatisch, um einfach in die konservativ-katholische Ecke gestellt zu werden. Dem "aggressiven Gleichheitsfeminismus" der 70er-Jahre unterstellt sie fehlendes "anthropologisches Verständnis". Er habe negiert, was die Mehrheit aller Frauen wünscht: Kinder und (große) Familie. Ihre Forderung nach Vereinbarkeit von Beruf und Familie ist durchaus hochaktuell. Ebenso ihr Postulat der Unterschiedlichkeit von Frau und Mann samt daraus abzuleitenden unterschiedlichen beruflichen Bedingungen - statt Imitation der Männerwelt. Erst so ließe sich modernes Frau-Sein zur Blüte bringen ... Leicht zustimmen lässt sich ihrem Wunsch nach einer "Verweiblichung der Weltpolitik", schwerer ihrem Feldzug gegen das Recht auf Abtreibung ... Ansprechend das Cover mit gegenübergestellter Schwangerer und Berufstätiger, beide zufrieden lächelnd. (2) (Heidrun Küster)
In: Environment and planning. A, Band 56, Heft 2, S. 525-545
ISSN: 1472-3409
Polycentric urban regions have been advocated for, and justified as enhancing both economic growth and overall competitiveness while also creating more equitable and balanced metropolitan regions. We examine the role of regional polycentricity in effectuating certain desirable outcomes, specifically enhancing economic productivity and minimizing spatial disparities simultaneously in German urban regions ( Großstadtregionen) as a case study. Using econometric analysis of both functional and morphological polycentricity measures, our results indicate that polycentric development can effectively reduce regional disparities in urban regions, but not simultaneously promote economic productivity. These findings confirm previous studies that progress toward one goal hampers progress toward another. Further investigation at a finer scale suggests that the borrowed size effect is essentially a "win-loss" game between peripheries and urban core(s) within the same urban region. Peripheries benefit from the spillovers generated by nearby urban core(s), thereby narrowing regional economic gaps and leading to more equitable regions. However, the gains of the peripheries are canceled out by the losses of the urban cores, and polycentric development has an insignificant overall effect on regional economic productivity.
In: Raumforschung und Raumordnung: Spatial research and planning, Band 80, Heft 6, S. 659-677
ISSN: 1869-4179
Today, most countries in the global north have developed and implemented urban growth management (UGM) programs and policies aimed at mitigating the impacts and negative externalities of urban sprawl and achieving a more compact urban form. However, there is substantial disagreement about their effectiveness and effects of these programs. In this paper, we systematically review the extensive literature on growth management to better understand a) the current state of the practice of UGM, and b) the determinants of successful UGM implementation. Compared to previously available literature syntheses, which focus heavily on North American research, we also take into account studies based in Europe and some Asian and Oceanic countries. From this literature, we identify several key factors to successful growth management implementation: a multi-level governance approach, intersectoral policy coordination, a regionally adapted mix of policy instruments, balancing development needs with preservation goals, and the ability to develop positive narratives around growth management.
In: Journal of urbanism: international research on placemaking and urban sustainability, Band 14, Heft 2, S. 129-144
ISSN: 1754-9183
In: Journal of urban affairs, Band 40, Heft 5, S. 639-656
ISSN: 1467-9906