dtv-Bibliothek; Literatur-Philosophie-Wissenschaft; 6121 ... : (de)Der "Malleus maleficarum", deutsch "Der Hexenhammer", Erstdruck 1487, steht am Beginn der blutigen Epoche
der europäischen Hexenverfolgungen. Als Handbuch der Hexenjäger zählt er zu den verhängnisvollsten Büchern der Weltliteratur. [...]
Gegenstand dieser Arbeit sind offene und praktisch relevante Fragen der Ertragsbesteuerung erwerbswirtschaftlich ausgerichteter Unternehmen des Kultur- bzw. Kunstbetriebes.
Die ertragsteuerlichen Besonderheiten der im Kulturbetrieb weit verbreiteten gemeinnützigen, körperschaftlich organisierten Unternehmen sollen demgegenüber von [...]
In the development of modern criminal law, corporate crime has become a primary concern because corporations, as separate legal entities from the individuals within them, are
increasingly involved in various widespread legal violations. Therefore, discussions regarding the construction of "corporate fault" in the new Draft Criminal Code [...]
In this article, we examine whether and how the institutional context matters when understanding individuals' giving to philanthropic organizations. We posit that both the
individuals' propensity to give and the amounts given are higher in countries with a stronger institutional context for philanthropy. [...]
Globalization and digitalization of international sales creates needs to harmonize rules of international commercial contracts. The question is whether the harmonization should
be done by binding rules or using soft law tools or through digitalization. In this article I argue on favor of harmonization through international contracts law [...]
Digitale Plattformen ermöglichen es, Aufgaben gegenüber einer Vielzahl von Personen (sog. Crowdworkern) auszuschreiben, um zügig und kostengünstig Ergebnisse geliefert
zu bekommen. Die rechtlichen Vorgaben, die dabei zugunsten von Crowdworkern greifen, sind noch nicht abschließend erforscht. [...]
International audience ; This performative text, consisting of writing and visualizations, explores children’s voices within court proceedings connected to the legal recognition
of intended mothers within lesbian-parented families. The research used long-term ethnographic observations and biographical interviews focused on French and Italian [...]
The article argues that the current problems regarding the rule of law under the Fidesz-regime (2010–2018) are due to continuities of legal thought of the 19th century. The
Western liberal conception of the rule of law has little ground to become rooted in Hungary because of the country’s incompatible legal and political traditions, [...]
