scholarly journals Erbschaft- und Schenkungsteuer in Polen und in Deutschland. Konstruktionselemente der Steuer: Steuerpflichtiger, Steuergegenstand, unbeschränkte und beschränkte Steuerpflicht, Erbschaft- und Schenkungsteuer bei Nacherbfolge. Erster Teil

2020 ◽  
Vol 30 ◽  
pp. 13-29
Author(s):  
Stefan Babiarz ◽  
Keyword(s):  
Civil Law ◽  
German Law ◽  
Tax Structure ◽  
Structural Elements ◽  
Subject And Object ◽  
The Subject ◽  
The Difference

The following conclusions can be drawn from a comparison of the structural elements of the tax structure in the Polish and German Acts on the tax on inheritance and donations: – there are no significant differences in the design of the taxpayer and the object of taxation (and the existing ones are related to different civil law solutions – donation in case of death, agreement as to succession), – the difference is in the taxation of subsequent succession, not provided for in the Polish civil law, and in the taxation of specific bequest, unknown in the German law, – the tax point is determined differently, as the German Act already taxes the due revenue (legitim), However, the German Act provides less favourable solutions for taxpayers in terms of e.g. the subject and object of taxation. It is, therefore, considered to be restrictive for taxpayers.

Subject vs. Object

2019 ◽  
pp. 79-102
Author(s):  
George P. Fletcher
Keyword(s):  
Human Subjects ◽  
Common Law ◽  
Civil Law ◽  
Criminal Procedure ◽  
Criminal Court ◽  
Criminal Trials ◽  
Ideal Types ◽  
Subject And Object ◽  
The Difference ◽  
Substantive Law

This chapter determines the difference between subject and object. The distinction between subject and object pervades the substantive law of war and, in general, the distinction between common law and civil law modes of criminal procedure and their relative influences on the procedures of the International Criminal Court (ICC). Criminal trials presuppose human subjects, agency, and judgment. The players in every trial take on different functions in common law and civil law trials. The notion of the accused’s guilt or innocence as an object of investigation takes on a stronger significance in civilian trials. The chapter then explores the ideal types of common law and civil law criminal procedure: one stressing the subjects as the determinative element and the other emphasizing the object of investigation.

scholarly journals Is Imagination Fundamental? on the Issue of the Genesis of Subjectivity

2019 ◽  
Vol 9 (1) ◽  
pp. 5081-5085
Keyword(s):  
Two Dimensions ◽  
The Self ◽  
The Other ◽  
Dialectical Method ◽  
Types Of Knowledge ◽  
Subject And Object ◽  
The Subject ◽  
The Difference ◽  
The One ◽  
The Relationship

Based on the issue of the genesis of subjectivity, the authors of the article turn to the Hegelian model, which captures the two-sided and fundamentally changeable nature of the relationship between subject and object. The article substantiates the idea that imagination, being considered outside of the context of psychologization or reduction of it only to the reproductive aspect, is a source of binary differences fundamental to philosophical thought. Following Hegel’s dialectical method, the authors note that the presence of the image already indicates the difference between the two dimensions of consciousness and knowledge. The image expresses the primary truth of substance and, at the same time, the way it is subjectively given. There is a differentiation of the subjective moment of Being with the realization of fantasy. All formations of Spirit are interpretations of the figurative series, primal scenes, the analog of which was studied by classical psychoanalysis. From this perspective, the genesis of such subjective modes as consciousness, self-consciousness and mind inevitably includes symbolization, interpretation of the "Self" images, cognizing, willing and acting in various situations and contexts. The study of the concepts developed by Hegel, Kennouche, Verene and Merleau-Ponty allows concluding about two arguments in favor of the fundamentality of imagination. This refers, on the one hand, to subjective imagination that generates meanings and the need for their interpretation and, on the other hand, to the initial form of synthesis, on the basis of which, the subject and object of cognition, formations of consciousness and types of knowledge characteristic of them are further distinguished. The image, being the first meeting of the concrete and universal, is capable of setting the plot of one or another form of subjectivity.

scholarly journals Magyar magánjogászok a német jog hatásáról és a jogfosztásról (1920–1944)

DÍKÉ ◽  
2021 ◽  
Vol 2020 (2) ◽  
pp. 55-66
Author(s):  
Bernadett Krausz
Keyword(s):  
Civil Law ◽  
German Law ◽  
The Subject ◽  
The Right

The study aims to discover the Hungarian relations to the Academy for German Law between 1920–1944 and the influence of German law to Hungarian Civil law. It also analyses the reaction of Hungarian jurists to the right restrictions and deprivations of the Horthy era concerning Civil law, whether they welcomed or criticized them and more importantly, if they spoke about them at all publicly. I examined the legal papers that were published in the subject period, namely the Journal of Law, Civil Law and Hungarian Legal Review in order to seek answers.

scholarly journals Concept and characteristics of the right to thing

2021 ◽  
pp. 5-9
Author(s):  
Olesia IVANENKO ◽  
Artem VOLOSHYN
Keyword(s):  
Social Relations ◽  
Civil Law ◽  
Special Property ◽  
Ancient Rome ◽  
Structural Elements ◽  
The Subject ◽  
The Times ◽  
Definition Of ◽  
The Right

Introduction. The right to thing and its law institutions has repeatedly become the subject of scientific research of both Ukrainian and foreign scientists. However, despite the significant number of scientific researches on this issue, the definition of the right to thing has not been enshrined in legislation of Ukraine. This indicates that the right to thing remains one of the most complex and least studied law categories of civil law. The purpose of this paper is to define the concept of the right to thing and outline its features that distinguish it from other institutions of civil law. In accordance with the goal, the main objectives of this study are to formulate a definition of the right to thing, define its system and elements, outline the types of the right to thing in accordance with the well known classifications. Results. This paper is devoted to the study of certain aspects of the right to thing as a subjective right. This legal category is well known to modern scholars, since it dates back to the times of Ancient Rome and has come down to our days without significant changes. But various kinds of social relations, their development, the appearance of new types have a significant impact on the right to thing in general, its features, structural elements, and so on, so the study of this subjective civil law remains relevant. This paper examines the concept of the right to thing, which remained outside the attention of the domestic legislator; classification of the right to thing; characteristics of the right to thing and its correlation with the liability rights; it is determined that the right to thing and the special property are the key law institutions of the right to thing; the methods of defending the right to thing are indicated in this paper. Conclusion. The right to thing is a right that enshrines the ownership of a tangible thing to a particular person, direct control over it in a clearly defined scope of powers and endowed with protection from any person who violates this right.

Vier Arten von Römern unter den Franken im 6. bis 8. Jh.

2016 ◽  
Vol 133 (1) ◽  
pp. 459-468
Author(s):  
Detlef Liebs
Keyword(s):  
Criminal Law ◽  
Civil Law ◽  
Roman Law ◽  
Procedural Law ◽  
The Status ◽  
The Difference ◽  
Law Texts ◽  
Fourth Kind

Abstract Four kinds of Romans in the Frankish kingdoms in the 6th to 8th centuries. Roman law texts from Merowingian Gaul make a difference between cives Romani, Latini and dediticii, all considered as Romans. This difference mattered only to slaves who had been freed. The status of Latin and dediticius was hereditary, whereas the descendants of one who had been freed as civis Romanus were free born Romans, who should be classified as a proper, a fourth kind of beeing Roman; it was the standard kind. The difference was important in civil law, procedural law and criminal law, especially in wergeld, the sum to be payed for expiation when somebody had been killed: Who had killed a Roman, had to pay different sums according to the status of the killed.

Learning Language Levels in Students Accurate with a History Academic Achievement History

2017 ◽  
Vol 1 (2) ◽  
pp. 137
Author(s):  
Noorlela Binti Noordin ◽  
Abdul Razaq Ahmad ◽  
Anuar Ahmad
Keyword(s):  
Academic Achievement ◽  
Statistical Inference ◽  
Quantitative Data ◽  
Quantitative Methods ◽  
Descriptive Statistics ◽  
Language Test ◽  
The Subject ◽  
The Difference ◽  
Learning Language ◽  
The Relationship

This study was aimed to evaluate the Malay proficiency among students in Form Two especially non-Malay students and its relationship to academic achievement History. To achieve the purpose of the study there are two objectives, the first is to look at the difference between mean of Malay Language test influences min of academic achievement of History subject among non-Malay students in Form Two and the second is the relationship between the level of Malay proficiency and their academic achievement for History. This study used quantitative methods, which involved 100 people of Form Two non-Malay students in one of the schools in Klang, Selangor. This study used quantitative data were analyzed using descriptive statistics and statistical inference with IBM SPSS Statistics v22 software. This study found that there was a relationship between the proficiency of Malay language among non-Malay students with achievements in the subject of History. The implications of this study are discussed in this article.

The Idea of a Meaningful Synthesis of Marxist and Non-Marxist Systems of Political Economy as a Mirror of Intellectual Turmoil (About V.T. Ryazanov’s Book «Modern Political Economy: Prospects of Neo-Marxist Synthesis»)

2019 ◽  
pp. 74-98
Author(s):  
A.B. Lyubinin
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Economic Status ◽  
Economic Science ◽  
Objective Reality ◽  
Commodity Production ◽  
Subjective Assessments ◽  
The Subject ◽  
The Difference ◽  
Political Economic

Review of the monograph indicated in the subtitle V.T. Ryazanov. The reviewer is critical of the position of the author of the book, believing that it is possible and even necessary (to increase the effectiveness of General economic theory and bring it closer to practice) substantial (and not just formal-conventional) synthesis of the Marxist system of political economy with its non-Marxist systems. The article emphasizes the difference between the subject and the method of the classical, including Marxist, school of political economy with its characteristic objective perception of the subject from the neoclassical school with its reduction of objective reality to subjective assessments; this excludes their meaningful synthesis as part of a single «modern political economy». V.T. Ryazanov’s interpretation of commodity production in the economic system of «Capital» of K. Marx as a purely mental abstraction, in fact — a fiction, myth is also counter-argued. On the issue of identification of the discipline «national economy», the reviewer, unlike the author of the book, takes the position that it is a concrete economic science that does not have a political economic status.

Rhythm

2018 ◽  
Author(s):  
Lexi Eikelboom
Keyword(s):  
Social Sciences ◽  
Twentieth Century ◽  
Human Existence ◽  
Embodied Experience ◽  
Giorgio Agamben ◽  
The Social ◽  
Contemporary Philosopher ◽  
The Subject ◽  
The Difference ◽  
Theoretical Category

This book argues that, as a pervasive dimension of human existence with theological implications, rhythm ought to be considered a category of theological significance. Philosophers and theologians have drawn on rhythm—patterned movements of repetition and variation—to describe reality, however, the ways in which rhythm is used and understood differ based on a variety of metaphysical commitments with varying theological implications. This book brings those implications into the open, using resources from phenomenology, prosody, and the social sciences to analyse and evaluate uses of rhythm in metaphysical and theological accounts of reality. The analysis relies on a distinction from prosody between a synchronic approach to rhythm—observing the whole at once and considering how various dimensions of a rhythm hold together harmoniously—and a diachronic approach—focusing on the ways in which time unfolds as the subject experiences it. The text engages with the twentieth-century Jesuit theologian Erich Przywara alongside thinkers as diverse as Augustine and the contemporary philosopher Giorgio Agamben, and proposes an approach to rhythm that serves the concerns of theological conversation. It demonstrates the difference that including rhythm in theological conversation makes to how we think about questions such as “what is creation?” and “what is the nature of the God–creature relationship?” from the perspective of rhythm. As a theoretical category, capable of expressing metaphysical commitments, yet shaped by the cultural rhythms in which those expressing such commitments are embedded, rhythm is particularly significant for theology as a phenomenon through which culture and embodied experience influence doctrine.

scholarly journals Comprehension and Eye Movements in the Processing of Subject- and Object-Relative Clauses: Evidence from Dyslexia and Individual Differences

2021 ◽  
Vol 11 (7) ◽  
pp. 915
Author(s):  
Marianna Stella ◽  
Paul E. Engelhardt
Keyword(s):  
Working Memory ◽  
Individual Differences ◽  
Eye Movements ◽  
Relative Clauses ◽  
Sentence Type ◽  
Main Effect ◽  
Subject And Object ◽  
The Subject ◽  
Processing Difficulty ◽  
Object Relative

In this study, we examined eye movements and comprehension in sentences containing a relative clause. To date, few studies have focused on syntactic processing in dyslexia and so one goal of the study is to contribute to this gap in the experimental literature. A second goal is to contribute to theoretical psycholinguistic debate concerning the cause and the location of the processing difficulty associated with object-relative clauses. We compared dyslexic readers (n = 50) to a group of non-dyslexic controls (n = 50). We also assessed two key individual differences variables (working memory and verbal intelligence), which have been theorised to impact reading times and comprehension of subject- and object-relative clauses. The results showed that dyslexics and controls had similar comprehension accuracy. However, reading times showed participants with dyslexia spent significantly longer reading the sentences compared to controls (i.e., a main effect of dyslexia). In general, sentence type did not interact with dyslexia status. With respect to individual differences and the theoretical debate, we found that processing difficulty between the subject and object relatives was no longer significant when individual differences in working memory were controlled. Thus, our findings support theories, which assume that working memory demands are responsible for the processing difficulty incurred by (1) individuals with dyslexia and (2) object-relative clauses as compared to subject relative clauses.

scholarly journals The enzymes of B. coli communis . Part V.—(a) anaerobic growth followed by anaerobic and aerobic fermentation. (b) the effects of aeration during the fermentation

1921 ◽  
Vol 92 (644) ◽  
pp. 135-150
Keyword(s):  
Anaerobic Growth ◽  
Aerobic Growth ◽  
Aerobic Fermentation ◽  
The Subject ◽  
The Difference ◽  
Effect Of Oxygen ◽  
Present Section ◽  
Ferment Glucose

In the present communications the effect of oxygen upon the fermentation of glucose and upon the growth of the bacteria, in so far as this affects fermentation, is considered. To this end the organisms have been grown both aerobically and anaerobically, and subsequently made to ferment glucose, both aerobically and anaerobically, with the object of comparing the products of decomposition in the two cases. There are clearly two problems : firstly, the effect of exposure to oxygen during growth upon the subsequent fermentation, whether aerobic or anaerobic, and, secondly, the effect of oxygen admitted during the fermentation. The first question relates to the part played by oxygen in the formation of enzymes, the second to the part played by oxygen in their action on carbohydrates. The first question is considered, though in but a preliminary way, in Section A, the second, more fully, in Section B. Section A. Object of the Experiments . Two results were aimed at in these experiments. Firstly, to compare the products of fermentation of glucose anaerobically, after anaerobic growth, with the products of fermentation anaerobically after previous growth aerobically. And, secondly, to obtain information as to the effect of introducing oxygen during the fermentation itself. This latter consideration, however, though brought to notice by these experiments, is considered only incidentally here because it forms the subject of Section B. In the present section we wish to direct attention particularly to those differences which exist between the fermentation after anaerobic and aerobic growth, not upon the effect of aeration during the fermentation. To point out the difference which previous growth aerobically or anaerobically has made, several analyses from previous experiments are included in Table IV side by side with the completely anaerobic experiments of Tables I, II, and III.

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