3 resultados para pleading privilege

em Digital Peer Publishing


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It is a challenging time to be a social scientist. Many of the concepts and categories we took for granted have been revealed as temporally and geographically specific. It is now widely accepted that the nation-state is no longer the sole container for economic, political and social processes, if indeed it ever was. This is where Kevin Stenson begins his paper. He traces the re-ordering of both state and nation, highlighting recent discussions about the unbundling and rescaling of the state and outlining how increasing ethnic and cultural diversity challenge homogeneous conceptions of the nation. In Stenson’s account these are largely empirical processes that are the basis for the important questions he raises about changing understandings of publics and social order, and their implications for the local governance of community safety. He contrasts two alternative positions; the ‘universal human rights position’ which refuses to privilege the interests of majority populations, and a more ‘communitarian and nationalistic position’ which he argues is most likely to be deployed by right wing politicians and interests groups. Drawing from extensive research in the Thames Valley region of the United Kingdom, he shows how these two understandings have both shaped the local policy response to crime and disorder.

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If the profession of social work is to have a future we must know where it came from, and the series of portraits of our pioneers is one of the paths into the origins of that profession. I feel grateful to the publishers for this online-journal and also honoured to be asked to continue the series on pioneers in social work. I gladly comply because, in connection with my research on Alice Salomon and other social workers who were expelled from Germany and other Nazi-occupied territories (Wieler1989 and 1995) I had the pleasure and privilege of meeting and interviewing Walter Friedländer shortly before he passed away. It is years ago that I visited him in his home among stacks of books and piles of papers. My memories are vivid. I still see his sparkling eyes and hear his soft voice with a very heavy German accent. I was most impressed by his memory of historical events and people which, it seemed, only a large hard-drive could retain these days. Now, I wish I had asked more questions but instead, we will have to rely largely on primary and secondary literature and box upon box of archival materials. I draw heavily on the comprehensive German and Jewish Intellectual Emigré Collection (http://library.albany.edu/speccoll/findaids/ger003.htm) which consists of nearly 50 cubic feet and another collection of the German Central Institute („Deutsches Zentralinstitut für Soziale Fragen-DZI“) in Berlin (www.dzi.de). Some of the more current archival materials were lost in a flood, and much of Friedländer’s early memorabilia up to 1933 was lost in Germany. There are also internet resources with widely differing information. I hope that I will not have overlooked too much in order to do justice to this remarkable pioneer and colleague. In order to appreciate and pay tribute to Walter Friedländer and his contributions we will have to reconsider the historical and international context of more than the 93 years of his life span: the German Monarchy, the Weimar Republic, Nazi-Fascism, Swiss, French and American exile and numerous visits to other countries.

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This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. An alternative flat inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.