James Bond will return: der serielle Charakter der James Bond-Filme

Die James Bond-Filme: seit über 40 Jahren sind sie ein unübersehbarer Bestandteil der Populärkultur. Anfang der 60er Jahre unter völlig anderen historischen, sozialen und nicht zuletzt filmtechnischen Voraussetzungen aus der Taufe gehoben, gelingt es ihnen auch heute noch, ein Massenpublikum für sich zu gewinnen. Inwiefern kann man bei einer so langen Laufzeit überhaupt noch von einer homogenen Serie sprechen? Und was für Gemeinsamkeiten, Unterschiede und auch Weiterentwicklungen von der ursprünglichen Machart sind hier zu beobachten? Dies sind die Grundfragen der vorliegenden Dissertation. Bei der Benennung der seriellen Eigenschaften werden sowohl inhaltliche als auch dramaturgische und filmtechnisch-formale Aspekte betrachtet. Die Figurenkonstellation von Held, Gegenspieler und der weiblichen Hauptfigur, die zwischen den beiden steht und häufig die Seiten wechselt, ist ein Schema das - kaum variiert - schon in den Romanvorlagen Ian Flemings zum Einsatz kam und auch das Rückgrat der Film-Plots bildet. Dennoch ließ dieses Gerüst den mittlerweile fünf verschiedenen Darstellern, die James Bond nacheinander verkörperten, genügend Freiraum für das Ausarbeiten eines eigenen Rollenkonzepts, das auf ihren speziellen Schauspielstil ausgerichtet war. Dadurch erhielt die James Bond-Figur jeweils eine Neuinterpretation, die sich insbesondere in ihrem sozialen Habitus bemerkbar macht, der je nach Darsteller zwischen provokantem Aufsteigertyp und aristokratischem Gentleman changierte. Zum unverwechselbaren Erkennungsmerkmal der Bond-Serie avancierte die so genannte 'gun-barrel'-Sequenz, die in den ersten Sekunden jedes Films abläuft. Auch die sich anschließende Vortitelsequenz, eine auf Spannung oder Action angelegte Szene, die einen Vorgeschmack auf den folgenden Film liefern soll, ist ein Element, das der Machart von Fernsehserien entnommen ist. Neben diesen bewusst eingesetzten Markenzeichen lässt sich auch in der Gestaltungsweise der Filme - in Kameraführung, Schnitt, Musik und Set Design - eine stilistische Kontinuität feststellen, die insbesondere dadurch bedingt ist, dass die Serie seit jeher von den Produzenten ähnlich wie ein Familienunternehmen geführt wurde und - zumindest bis Ende der 80er Jahre - auch die kreativen Köpfe der Filme konsequent im eigenen Team ausgebildet wurden.

Tax Treaty Override

What exactly is tax treaty override ? When is it realized ? This thesis, which is the result of a co-directed PhD between the University of Bologna and Tilburg University, gives a deep insight into a topic that has not yet been analyzed in a systematic way. On the contrary, the analysis about tax treaty override is still at a preliminary stage. For this reason the origin and nature of tax treaty override are first of all analyzed in their ‘natural’ context, i.e. within general international law. In order to characterize tax treaty override and deeply understand its peculiarities the evaluation of the effects of general international law on tax treaties based on the OECD Model Convention is a necessary pre-condition. Therefore, the binding effects of an international agreement on state sovereignty are specifically investigated. Afterwards, the interpretation of the OECD Model Convention occupies the main part of the thesis in order to develop an ‘interpretative model’ which can be applied every time a case of tax treaty override needs to be detected. Fictitious income, exit taxes and CFC regimes are analyzed in order to verify their compliance with tax treaties based on the OECD Model Convention and establish when the relevant legislation realizes cases of tax treaty override.

Legal presumptions in national tax systems (Italy and Belgium) and in EU law

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

Economic Policies to Address the Environmental Consequences of Global Reuse

This paper summarizes a two-country model that solves for optimal tax rates to achieve efficiency in an economy with international trade in used consumer electronics. If only the developed nation can tax the disposal of e-waste, then the global Pareto Optimum can be obtained by either imposing an import tariff on used consumer electronics or subsidizing the return of e-waste for disposal in the developed country. The global Pareto Optimum can also be obtained by reducing the disposal tax in the developed country to a level below the external marginal cost of disposal should no other policy option be available.

Fluids and barriers of the CNS establish immune privilege by confining immune surveillance to a two-walled castle moat surrounding the CNS castle

Neuronal activity within the central nervous system (CNS) strictly depends on homeostasis and therefore does not tolerate uncontrolled entry of blood components. It has been generally believed that under normal conditions, the endothelial blood-brain barrier (BBB) and the epithelial blood-cerebrospinal fluid barrier (BCSFB) prevent immune cell entry into the CNS. This view has recently changed when it was realized that activated T cells are able to breach the BBB and the BCSFB to perform immune surveillance of the CNS. Here we propose that the immune privilege of the CNS is established by the specific morphological architecture of its borders resembling that of a medieval castle. The BBB and the BCSFB serve as the outer walls of the castle, which can be breached by activated immune cells serving as messengers for outside dangers. Having crossed the BBB or the BCSFB they reach the castle moat, namely the cerebrospinal fluid (CSF)-drained leptomeningeal and perivascular spaces of the CNS. Next to the CNS parenchyma, the castle moat is bordered by a second wall, the glia limitans, composed of astrocytic foot processes and a parenchymal basement membrane. Inside the castle, that is the CNS parenchyma proper, the royal family of sensitive neurons resides with their servants, the glial cells. Within the CSF-drained castle moat, macrophages serve as guards collecting all the information from within the castle, which they can present to the immune-surveying T cells. If in their communication with the castle moat macrophages, T cells recognize their specific antigen and see that the royal family is in danger, they will become activated and by opening doors in the outer wall of the castle allow the entry of additional immune cells into the castle moat. From there, immune cells may breach the inner castle wall with the aim to defend the castle inhabitants by eliminating the invading enemy. If the immune response by unknown mechanisms turns against self, that is the castle inhabitants, this may allow for continuous entry of immune cells into the castle and lead to the death of the castle inhabitants, and finally members of the royal family, the neurons. This review will summarize the molecular traffic signals known to allow immune cells to breach the outer and inner walls of the CNS castle moat and will highlight the importance of the CSF-drained castle moat in maintaining immune surveillance and in mounting immune responses in the CNS.