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Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The focus of the article is the section called "Roaming Charges" in the European Journal of International Law. It showcases photographs of places and people, aiming to evoke multiple and conflicting emotions and associations. It is further reported that the photographs capture moments of dignity, rooted in the ontological value of human dignity that is equal and unique for every individual.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents the discussion on health care system. Topics include incidence rate being so low and therefore having a higher sticker price to recoup the investments on the R&D; and advise against conceding representation and leadership to the "official" ALS Association. ALS patients, their families, caregivers, and friends across the physical and digital world.

The article presents the discussion on capitalism and liberal democracy being a holy combination. Topics include Asian histories demonstrating ancient territorial grievances, border disputes, and new security threats as well as interconnected Asian colonial histories and interwoven major ethnic strands; and recent diplomatic systems of ties, trading relationships, and political associations.

The article presents the discussion on NCAA playing an important role in many Americans' lives. Topics include association being justified the restrictions on compensation to student-athletes on the basis of amateurism; falling at the intersection of higher education, sports, and money; and purchasing foreign-made inputs or food distributors agreeing to discontinue products with high-fructose corn syrup.

In the last third of XIX century, associationism was seen by Chilean workers and abroad, as an opportunity to improve life conditions and participation inside the state. Through the study in Concepcion city, we looked to elucidate how this form of organization of workers was constituted as a paradigm and negotiation form of the population, exceeding the mere labor sphere. We also sustain that the associationist practice strengthened the state hegemony building throughout the recognition and legitimacy given by civil society to the state, from a subordinated position. [ABSTRACT FROM AUTHOR]

Copyright of Dynamis is the property of Dynamis - Facultad de Medicina de la Universidad de Granada and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In Setka v Carroll [2019] VSC 571, the Supreme Court of Victoria rejected an attempt to use private causes of action and remedies to vindicate civil rights to participate in a political party. The decision stands in stark contrast to earlier English and Australian decisions, which have used injunctions restraining breaches of contract or the deprivation of proprietary interests to prevent wrongful expulsions and enforce political parties' rules. This note considers the weaknesses of private law remedies in protecting party members' rights, and the possibility of more conventional judicial review of party decisions. [ABSTRACT FROM AUTHOR]

Harriet Townsend was an Eastern Cape businesswoman who established a jewellery and retail shop in the frontier town of Cradock in the 1840s, importing superior goods via Port Elizabeth and Cape Town, and using outworkers to finish plain goods to a high standard and make bespoke items to order. The business received considerable assistance from a group of merchant advisors. It developed rapidly and achieved a considerable turnover, with its customer base and the role of its outworkers providing information about networks of association. The extensive economic involvements of other women in Harriet Townsend's family, and those who acted as her outworkers, are traced. A number of business records spanning the period it operated over are examined in detail to explore its scope and the impact of prevailing economic circumstances. A spiral of increasing business and stock purchases on one hand, and increasing debt on the other, had to be managed. Harriet Townsend's remarriage coincided with a contraction of activity, but the business nonetheless continued although at a lower level, suggesting strong interest and commitment. The article shows that the settler women in the Townsend networks led busy economic and business lives, establishes the connections that supported this, provides detail of the business practices involved, and argues that the economic contribution of the Townsend business was at a financially important level. Harriet Townsend was a publicly visible businesswoman and the existence of her network of skilled outworkers indicates a more general pattern concerning settler women's economic contributions. [ABSTRACT FROM AUTHOR]

The extensive partner network associated with the sharing economy brands has given the business models a new identity. Given the growth of this business model, the factors driving long-term associations with these brands need exploration. This research uses a mixed-method research design to explore the critical factors underlying sustainable brand commitment in sharing economy models (study 1) using a focus group design with 112 and to develop a theoretical model encompassing the role of partner relationship quality and partner-brand association in creating sustainable brand commitment (study 2). Study 2 model is empirically tested with 420 samples using the structural equation modelling technique. The results of both studies indicate that trust plays the most significant role in enhancing partner relationship quality and building partner-brand association. Incentive is found to be insignificant in developing partner-relationship quality. The research results have contributed to the existing knowledge of branding and psychological commitment theories. The research findings have added significant value to the existing literature on sharing economy models and contribute meaningful implications for the industry and practitioners. • Trust is key in building quality partner relationships in the sharing economy. • Sustainable brand commitment relies on developing partner relationship quality. • Assistance in the sharing economy fosters better partner relationships. • Incentivizing sharing economy services creates positive partner-brand association. [ABSTRACT FROM AUTHOR]

Unincorporated associations are often viewed as the simplest form that a not-for-profit (NFP) organisation can take. It is estimated that the majority of NFP organisations in Australia (approximately 440,000 of 600,000 organisations) are unincorporated associations. It is essential that directors of unincorporated associations understand how the income tax and GST regimes apply to their organisations. This article poses the following questions: What is an unincorporated association? Is it a legal entity, akin to a corporation, or something different? What are the legal and tax consequences of being a member of an unincorporated association? The answers to these questions are important to determine the legal liability and responsibilities of directors and members of unincorporated associations, as well as their liability to income tax and GST. [ABSTRACT FROM AUTHOR]

The paper deals with the support of the German Social Democracy to the Portuguese trade union movement during the transition to democracy. It shows how after the Revolution the Ebert Foundation extended to the trade unions its successful cooperation with the Socialist Party and by this replaced the Icftu, which up to that moment had fruitlessly led European initiatives aimed to strengthen moderates and avoid the communist dominance in the single trade union confederation, Intersindical. The author holds the thesis, provisional due to the inaccessibility of Portuguese sources, that the Ebert Foundation was fundamental for the definitive consolidation of the socialist union movement that led to the creation of a new trade union confederation, the Ugt. [ABSTRACT FROM AUTHOR]

The article examines position document and free entity declaration of conflicts of interest of the Argentine Association of Dietitians and Nutritionists Dietitians. It notes that conflict of interest (CDI) arises when primary interest of a health professional generates and disseminates knowledge to improve that attention. It adds that the existence of conflict implies that a behavior or decision is altered.

We disaggregate the self-employed into incorporated and unincorporated to distinguish between "entrepreneurs" and other business owners. We show that the incorporated self-employed and their businesses engage in activities that demand comparatively strong nonroutine cognitive abilities, while the unincorporated and their firms perform tasks demanding relatively strong manual skills. People who become incorporated business owners tend to be more educated and--as teenagers--score higher on learning aptitude tests, exhibit greater self-esteem, and engage in more illicit activities than others. The combination of "smart" and "illicit" tendencies as youths accounts for both entry into entrepreneurship and the comparative earnings of entrepreneurs. Individuals tend to experience a material increase in earnings when becoming entrepreneurs, and this increase occurs at each decile of the distribution. [ABSTRACT FROM AUTHOR]

With a view to EU democracy, Jürgen Habermas introduced the idea that the relationship between the roles of state citizens and European citizens should be understood as a form of 'divided sovereignty'. This notion is a constructive solution to theoretical problems resulting from the goal of realizing national and European democracy at the same time, but one might suspect that one of the suggested roles comes more naturally to most citizens. While state citizenship can draw on national identities, EU citizenship appears artificial and constructed, and hence not very attractive. I argue that the contraposition of 'natural' vs. 'artificial' sovereigns is inadequate. Both parts of divided sovereignty need to be understood in a constructivist sense as they are attributed to legal associations. Much in the same way as the idea of national sovereignty had to be appropriated in learning processes, citizens could grow into the role of EU sovereigns. [ABSTRACT FROM AUTHOR]

Participation of unincorporated associations in court and administrative proceedings is a tool of public participation which is a part of basic principles of performance of a democratic country and a civil society. By means of abiding by those principles administrative bodies and courts respect the rule of law and it becomes a standard. The rule of public participation can be as well treated as a part of the basic civil rights stipulated in the Constitution. By respecting the right of unincorporated associations to participate in court and administrative proceedings in environmental protection-related cases the goals and functions of environmental protection law can be accomplished.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The trust represents, according to the father of English modern legal history, Frederic William Maitland, „the greatest and most distinctive achievement performed by Englishmen in the field of jurisprudence”. Its special flexibility, has transformed the trust, initially linked with the common law systems, into a legal instrument adopted and integrated, specifically during the last few years, under civil law systems with which, previously, it has been deemed to be incompatible. The objective of this study is to review to which extent the trust is present and/or may be integrated under Romanian law, considering the modernist split patrimony theory introduced by the Romanian legislation under the Civil Code, as of its October 1st, 2011, its entry intoforce date. The research methods that we envisage using are the following: the comparative analysis, through which we aim at reflecting the legal existence of the trust under various legal systems, specifically the common law systems, and the economic analysis within which we propose to describe the economic reasons for which the trust is so widely used in the international business arena. We assess that the importance of this study is considerably greater in the international environment of the sole European and world wide market under which the existence of legal instruments (such as the trust) accessible to certain persons (natural, but more specifically legal persons) and out of reach to others, confers the former with a major competitive advantage. [ABSTRACT FROM AUTHOR]

The author discusses the significance of teaching Revised Uniform Partnership Act (RUPA) and common law subjects to expose students to alternative teaching methods in reference to the case Moren ex rel. Moren v. Jax Restaurant, taught by him in his Agency & Partnership course. According to the author, such practices engage students in reading critically and responding to arguments.

The author discusses the importance of covering the agency law and the law of unincorporated business entities (UBEs) in the teaching of business associations course. Topics discussed include ignorance of agency issues in the law by practicing lawyers, reference of the U.S. Court of Appeals 9th Circuit case United States v. Bonds dealing with agency issues and need for lawyers to understand agency law in order to better understand the law of UBEs and corporate law.