Steuerzahlverhalten quantifizieren

2021 ◽  
Vol 62 (2) ◽  
pp. 473-503
Author(s):  
Korinna Schönhärl

Abstract From the 1880s scientists developed methods to measure (dishonest) tax payment behaviour. The first part of this article provides an overview of these methods and their development. The second part enquires into the function of measuring methods in the societal discourse about (honest) tax payments. The tax morale research of Günter Schmölders, carried out in the 1950s and 1960s, is then examined as a case study. The focus of interest is on the political advice that Schmölders gave, as based on his empirical results, and on the ideal image of the citizen and society which underlay the scientific method.

2020 ◽  
Vol 14 (2) ◽  
pp. 47-56
Author(s):  
Daniar Wikan Setyanto ◽  
Santosa Soewarlan ◽  
Sumbo Tinarbuko

The heroine is a character who has succeeded in embracing the public imagination in terms of self-image and became the ideal image of female, including in Indonesia. The character of Srimaya/ Valentine is a heroine character coming from local comic taken into Indonesia’s movies. The image presented on Srimaya/ Valentine is the symptom of capitalism in the Indonesian’s movies, the character is also one of the case studies in image reconstruction product or the representation of female using their image as a heroine. The discourse of female representation in the character of Srimaya/ Valentine does not only show about image idealized however it also represents the ideology of post-feminism as well as a politic of identity presented in the world of local films. The achievement of identity exceeds physical image from female because, in character, there are many symbols about feminists. This research was done to know the discourse of identity in view of post-feminism delivered in the film of Valentine(2017).


2019 ◽  
Vol 2 ◽  
Author(s):  
Kathrin Bouvot

The aim of my paper is to discuss the question of whether in the politicalclimate lying is to be seen as a skill, something that an effective politician must do,or whether it is an absolute “no go” realm. Are lying and deception necessary“skills” for achieving success in politics? Is truthfulness in politics a contradictionin itself? Is the political business as such not dirty by nature? When we think aboutthe remarkable number of lies which have been concocted and distributed bypoliticians in the recent past, the impression that politics and lies indeed go handin-hand emerges, and that the ideal image of politics as a rational instrument forthe formulation of generally binding objectives is fraudulent. Should a distinctionbe made between lies that pursue harmful goals and lies that aim to achieve a goodaim? Should politicians be morally justified to lie in order to realise well-meantpolitical objectives?


Pro Memorie ◽  
2021 ◽  
Vol 23 (2) ◽  
pp. 206-236
Author(s):  
Tim van Polanen

Abstract Hermanus Noordkerk was a famous barrister in eighteenth-century Amsterdam. After his death multiple necrologies were written in which the general tone was laudatory. This article investigates the reliability of the necrologies by answering the question why Noordkerk became such a famous barrister. What qualities did he have that made him so memorable? It becomes clear that together with his virtuous character Noordkerk was considered to be an inventive lawyer as well as an outstanding pleader and that, by combining these three characteristics, he embodied for contemporaries the ideal barrister. But besides, Noordkerk had another quality: he had the ability to exploit the public interest of a court case for the benefit of his client. Due to the political dynamics within an early modern city this might have been important for Noordkerk’s fame. The case study of Noordkerk thus sheds light on the qualities that a barrister should have in an early modern city.


Author(s):  
Ruth Sheldon

For over four decades, events in Palestine-Israel have provoked raging conflicts between members of British universities, giving rise to controversies around free speech, ‘extremism’, antisemitism and Islamophobia within higher education, which have been widely reported in the media and subject to repeated interventions by politicians. But why is this conflict so significant for student activists living at such a geographical distance from the region itself? And what role do emotive, polarised communications around Palestine-Israel play in the life of British academic institutions committed to the ideal of free expression? This book invites students, academics and members of the public who feel concerned with this issue to explore the sources of these visceral encounters on campus. Drawing on original ethnographic research with conflicting groups of activists, it explores what is at stake for students who are drawn into struggles around Palestine-Israel within changing university spaces facing pressures associated with neoliberalism and the ‘War on Terror’. It begins from this case study to argue that, in an increasingly globalised world that is shaped by entangled histories of the Nazi Holocaust and colonial violence, members of universities must develop creative and ethical ways of approaching questions of justice. Tragic Encounters and Ordinary Ethics curates an ethnographic imagination in response to the political tensions arising out of the continuing violence in Palestine-Israel. It invites students and academics to attend to lived experiences within our own university institutions in order to cultivate ethical forms of communication in response to conflicts of justice.


2009 ◽  
Vol 29 (2) ◽  
pp. 132-140
Author(s):  
V. V. Maliarenko ◽  
◽  
A. S. Lukashеv ◽  
A. S. Golikov ◽  
O. V. Кhyzhniak ◽  
...  

The authors discuss the main approaches to the determination of the ideal image of Ukraine’s political leader from the viewpoint of the theories of leader’s traits and the situative and personal-situative theories. The main types, species, and forms of the leadership are considered, and the basic trends in the political consciousness of Kharkiv’s citizens (such as the instrumentalism, economization of approaches, increase in indifference to the political process, totalization of the consciousness, etc.) are demonstrated by the results of a series of focus-group interviews.


Author(s):  
Kristina Dietz

The article explores the political effects of popular consultations as a means of direct democracy in struggles over mining. Building on concepts from participatory and materialist democracy theory, it shows the transformative potentials of processes of direct democracy towards democratization and emancipation under, and beyond, capitalist and liberal democratic conditions. Empirically the analysis is based on a case study on the protests against the La Colosa gold mining project in Colombia. The analysis reveals that although processes of direct democracy in conflicts over mining cannot transform existing class inequalities and social power relations fundamentally, they can nevertheless alter elements thereof. These are for example the relationship between local and national governments, changes of the political agenda of mining and the opening of new spaces for political participation, where previously there were none. It is here where it’s emancipatory potential can be found.


ALQALAM ◽  
2013 ◽  
Vol 30 (1) ◽  
pp. 158
Author(s):  
Yusuf Somawinata

This article aims at describing the obseroance of wasiat wajibah (compulsory bequeathment) in the Islamic court of Banten, analyzing the provision of the substitute heir and adopted children in the Compilation of  Islamic Law (KHI). In addition, the ideal laws to manage the innheritance rules in Indonesia. This article is library research by using doctrinal approach and using case study and survey methods. The data was, then, analyzed by using analytical descriptive and analytical correlative methods. The result showed that the observance of wasiat wajibah in the Islamic court of  Banten employed by judges is by using the Mawali Hazairin’s Doctrine. The criteria of the adoption of substitute heir and adopted children in the KHI is the attempts of Ulama and many judgees junst in giving legal justice and certainty to the society.   Key Words: Islamic Inheritance Law, Compilation of Islamic Law, Islamic court of  Banten


2020 ◽  
Vol 40 (2) ◽  
Author(s):  
Haruo Nakagawa

Akin to the previous, 2014 event, with no data on voter ethnicity, no exit polls, and few post-election analyses, the 2018 Fiji election results remain something of a mystery despite the fact that there had been a significant swing in voting in favour of Opposition political parties. There have been several studies about the election results, but most of them have been done without much quantitative analyses. This study examines voting patterns of Fiji’s 2018 election by provinces, and rural-urban localities, as well as by candidates, and also compares the 2018 and 2014 elections by spending a substantial time classifying officially released data by polling stations and individual candidates. Some of the data are then further aggregated according to the political parties to which those candidates belonged. The current electoral system in Fiji is a version of a proportional system, but its use is rare and this study will provide an interesting case study of the Open List Proportional System. At the end of the analyses, this study considers possible reasons for the swing in favour of the Opposition.


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