Bewertung von Kunst im Recht

2021 ◽  
Author(s):  
Henriette Boecken
Keyword(s):  
Civil Law ◽  
Legal Issues ◽  
Tax Law ◽  
Legal Requirements ◽  
Work Of Art ◽  
Legal Standards ◽  
Monetary Value ◽  
Works Of Art ◽  
Legal Context ◽  
Business Property

This work systematically presents the legal issues of art valuation in tax law and civil law and develops legal standards for the valuation of works of art in private and business property. In a basic section, the market-related peculiarities of the valuation object "work of art" are first described. Based on this, the legal requirements that the monetary value of a work of art must meet in the respective legal context are determined for the most practically relevant valuation occasions. In each case, it is also examined how the valuation problems can be overcome at the procedural level with the involvement of art experts.

Kaki Manusia Sebagai Objek Estetik Penciptaan Fotografi Seni

2014 ◽  
Author(s):  
Dira Herawati
Keyword(s):  
Social Situation ◽  
Work Of Art ◽  
Social Phenomena ◽  
Aesthetic Object ◽  
Human Foot ◽  
Works Of Art ◽  
The Social ◽  
The Creation ◽  
Art Photography ◽  
Artistic Images

Accountability report is a written description of creative experiences as an artist or a photographer of aesthetic exploration efforts on the image and the idea of a human as a basic stimulant for the creation of works of art photography. Human foot as an aesthetic object is a problem that relates to various phenomena that occur in the social sphere, culture and politics in Indonesia today. Based on these linkages, human feet would be formulated as an image that has a value, and the impression of eating alone in the creation of a work of art photography. Hence the creation of this art photography entitled The Human Foots as Aesthetic Object  Creation of Art Photography. Starting from this background, then the legs as an option object art photography, will be managed creatively and systematically through a phases of creation. The creation phases consist of: (1) the exploration of discourse, (2) artistic exploration, (3) the stage of elaboration photographic, (4) the synthesis phase, and (5) the stage of completion. Methodically, through the phases of the creative process  through which this can then be formulated in various forms of artistic image of a human foot. The various forms of artistic images generated from the foots of its creation process, can be summed up as an object of aesthetic order 160 Kaki Manusia Sebagai Objek Estetik Penciptaan Fotografi Seni in the photographic works of art. It is specifically characterized by the formation of ‘imaging the other’ behind the image seen with legs visible, as well as of the various forms of ‘new image’ as a result of an artistic exploration of the common image of legs visible. In general, the whole image of the foot in a photographic work of art has a reflective relationship with the social situation, cultures, and politics that developed in Indonesian society, by value, meaning and impression that it contains.Keywords: human foots, aestheti,; social phenomena, art photography, images

scholarly journals The Tax Law Status of Standalone Subdivisions of Russian Organizations

Financial law ◽  
2020 ◽  
Vol 10 ◽  
pp. 17-21
Author(s):  
Karina T. Anisina ◽  
Keyword(s):  
Russian Federation ◽  
Legal Issues ◽  
Tax Law ◽  
The Russian Federation ◽  
Tax Status

The article discusses the features of the tax status of separate divisions of Russian organizations. It is noted that the tax legis-lation of the Russian Federation does not disclose the types of separate divisions. Since depending on the type of separate division, such legal issues as the procedure for registering at the location of the separate division and the types of activities performed depend on it.

scholarly journals Canadian Challenges in Implementing the Kyoto Protocol: A Cause for Harmonization

2020 ◽  
Author(s):  
Elisabeth DeMarco ◽  
Robert Routliffe ◽  
Heather Landymore
Keyword(s):  
Kyoto Protocol ◽  
Emissions Trading ◽  
Legal Issues ◽  
Current Status ◽  
Trading System ◽  
Trading Systems ◽  
Legal Context ◽  
Ghg Reduction ◽  
The Impact ◽  
Emissions Trading System

On 17 December 2002, Canada ratified the Kyoto Protocol to the United Nations Framework Convention on Climate Change (Kyoto Protocol), taking on binding targets to reduce Canadian emissions of greenhouse gases (GHGs). Canada's ratification decision and the proposed domestic emissions trading system forming part of Canada's Kyoto implementation plan continue to be the source of considerable disagreement and conflict between the provinces and thefederal government regarding: the practical challenges associated with multiple Canadian jurisdictions implementing emissions trading systems: the current status and legal issues associated with covenants between industry and government(s) to enforce GHG reduction targets; the legal jurisdiction over domestic emissions trading system(s); and the impact on interprovincial and international trade. Each ofthese issues is examined in the unique Canadian legal context. The authors conclude that many ofthe most significant challenges may be mitigated through harmonization and coordination byfederal and provincial governments in a manner that allows for local concerns to be addressed without fragmenting the Canadian emissions markets.

Legal support of professional activity

2021 ◽  
Author(s):  
Gennadiy Pracko
Keyword(s):  
Higher Education ◽  
Civil Law ◽  
Legal Issues ◽  
Basic Knowledge ◽  
Professional Activity ◽  
Business Activity ◽  
Educational Standards ◽  
Theory Of Law ◽  
State Educational

This course book is devoted to the issues of legal support of various types of professional activity. Each chapter allows you to master basic knowledge in various legal areas – the textbook examines the basics of the theory of law, constitutional, environmental, administrative, labor and civil law, as well as the basics of business activity, economic disputes and forms of their resolution. The course book is produced in accordance with state educational standards of higher education and is intended for students and everyone interested in relevant legal issues related to a multifaceted professional activity.

The Medieval Image, I

2019 ◽  
pp. 196-223
Author(s):  
Thomas Nail
Keyword(s):  
Middle Ages ◽  
Work Of Art ◽  
Works Of Art ◽  
Aesthetic Field ◽  
The Aesthetic ◽  
The Church ◽  
The Middle Ages

Chapter 10 presents a realist aesthetics (versus constructivist) and a kinetic materialism (versus formal idealism) that focuses on the material kinetic structure of the work of art itself, inclusive of milieu and viewer. What the author calls “kinesthetics” is a return to the works of art themselves as fields of images, affects, and sensations. The chapter more specifically offers a focused study of the material kinetic conditions of the dominant aesthetic field of relation during the Middle Ages. The argument here and in the next chapter is that during the Middle Ages, the aesthetic field is defined by a tensional and relational regime of motion. This idea is supported by looking closely at three major arts of the Middle Ages: glassworks, the church, and distillation. The next chapter likewise considers perspective, the keyboard, and epistolography.

1. What is art history?

2020 ◽  
pp. 1-30
Author(s):  
Dana Arnold
Keyword(s):  
Art History ◽  
Art Criticism ◽  
Art Appreciation ◽  
Cultural Issues ◽  
Work Of Art ◽  
Works Of Art ◽  
The Social ◽  
Over Time

‘What is art history?’ discusses the term art history and draws distinctions between it and art appreciation and art criticism. It also considers the range of artefacts included in the discipline and how these have changed over time. The work of art is our primary evidence, and it is our interaction between this evidence and methods of enquiry that forms art history. Art appreciation and criticism are also linked to connoisseurship. Although art is a visual subject, we learn about it through reading and we convey our ideas about it mostly in writing. The social and cultural issues articulated by art history are examined through an analysis of four very different works of art.

Seduction in Works of Art

2017 ◽  
pp. 165-187
Author(s):  
Laura González
Keyword(s):  
Jean Baudrillard ◽  
Work Of Art ◽  
Academic Knowledge ◽  
The Core ◽  
Works Of Art

What is it about certain things that occupy our thought until we get hold of them, until we somehow possess them? Why is it that we hopelessly, predictably, inevitably fall for certain works of art? What is it about certain objects that seduce us? This chapter seeks to study the seductiveness of objects, something that also preoccupied Jean Baudrillard and is found at the core of his thinking. The work studies a very particular kind of object: the work of art, although consumption and captology, designed objects and other types of objecthood are also used as examples. The perspective adopted here, however, is not related to the historical or economic contexts of the objects. The truth about seduction will not be sought (it would deceive, anyway); or, indeed, an interpretation for the purposes of academic knowledge, which would kill it; or, again, its representation, which would be a flawed and false undertaking, if not impossible.

A Reply To Miss Smith

Philosophy ◽  
1958 ◽  
Vol 33 (124) ◽  
pp. 57-57
Author(s):  
W. D. Glasgow
Keyword(s):  
Work Of Art ◽  
Works Of Art ◽  
The Subject ◽  
Spiritual Reality ◽  
Objective Reference ◽  
Do So

The word “objective” is of course the trouble–maker here, Miss Smith assumes that if an aesthetic statement is held to be objective (or to have an objective reference) then it is the physical existence of the work of art (the picture or the sound of the music) that constitutes the objectivity: i.e. if a work of art is exteroceptively perceivable, then an aesthetic statement involving it is objective. Some writers, however (usually philosophical idealists) have held that in genuine works of art there is manifested an ultimate spiritual Reality (it might be called God) which we apprehend when we appreciate such works. On this theory, an aesthetic statement (“This picture is beautiful”) has an objective reference if the subject of it (the work of art) succeeds in expressing or communicating such a supersensible Reality: if it fails to do so, then the statement is subjective, i.e. it can be analysed completely into a statement about our feelings or emotions (e.g. “I like this picture”).

Kritische Analyse der Besteuerung indirekter Grundstücksübertragungen

2020 ◽  
Author(s):  
Birthe Sommer
Keyword(s):  
Real Estate ◽  
Tax Law ◽  
Current Debate ◽  
Legal Certainty ◽  
The Real ◽  
The Real Estate ◽  
Legal Standards ◽  
Application Analysis ◽  
Detailed Application ◽  
Transfer Tax

Due to constantly increasing tax burdens and numerous successive legal adjustments, the real estate transfer tax is becoming increasingly relevant. While demands for legal reform in this respect are becoming louder, the goal of this thesis is to find a consistent, coherent and comprehensible new design for share deal regulations in the context of the real estate transfer tax. Based on a wide variety of case constellations, the study conducts a detailed application analysis of the legal standards for share deals (§ 1, paras. 2a, 3 and 3a of the GrEStG, Germany’s law on the aforementioned tax) de lege lata, followed by an analysis of various alternative proposals in this respect and their eventual implementation. The evaluations are based on a comprehensive catalogue of criteria, including economic effectiveness, planning and legal certainty, and systematic coherence. The study concludes by considering both their incorporation into the real estate transfer tax law and consistency within the overall system of German tax law. Due to the study’s diverse analytical perspectives, its results provide information and new impetus for the current debate on share deals.

Ethical and Legal Standards in Social Work: Consistency and Conflict

2005 ◽  
Vol 86 (2) ◽  
pp. 163-169 ◽  
Author(s):  
Frederic G. Reamer
Keyword(s):  
Decision Making ◽  
Social Work ◽  
Social Workers ◽  
Legal Issues ◽  
Ethical Standards ◽  
Comprehensive Overview ◽  
Case Examples ◽  
Legal Standards ◽  
Ethical And Legal Issues ◽  
The Relationship

Social workers frequently encounter circumstances involving ethical and legal issues. In many instances, relevant ethical and legal standards complement each other; however, in some circumstances, ethical and legal standards conflict. This article provides a comprehensive overview of the relationship between U.S. ethical and legal standards in social work. The author presents a conceptually based typology of 4 types of relationships between legal and ethical standards. Case examples are included. The author concludes with a decision-making framework designed to enhance social workers' constructive management of difficult decisions involving ethical and legal standards.

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