Introduction to the German Tax System: A Review of Case Law and Literature Relating to Real Estate Including Real Estate Valuation

The article refers to the case law and literature on real estate law and its taxation. Among other things, it discusses real estate valuation. But also the tax component such as the taxation of real estate on sale is considered. It also deals with the real estate tax and the real estate transfer tax. The article is intended to give an overview of the German tax system and the taxable business assets

Troubles with Bayesianism: An introduction to the psychological immune system

A Bayesian mind is, at its core, a rational mind. Bayesianism is thus well-suited to predict and explain mental processes that best exemplify our ability to be rational. However, evidence from belief acquisition and change appears to show that we do not acquire and update information in a Bayesian way. Instead, the principles of belief acquisition and updating seem grounded in maintaining a psychological immune system rather than in approximating a Bayesian processor

An introduction to the new Productivity Information Management System (PIMS)

The productivity information management system (PIMS), is described. The main objective of this computerized system is to enable management scientists to interactively explore data concerning DSN operations, maintenance and repairs, to develop and verify models for management planning. The PIMS will provide a powerful set of tools for iteratively manipulating data sets in a wide variety of ways. The initial version of PIMS will be a small scale pilot system. The following topics are discussed: (1) the motivation for developing PIMS; (2) various data sets which will be integrated by PIMS; (3) overall design of PIMS; and (4) how PIMS will be used. A survey of relevant databases concerning DSN operations at Goldstone is also included

Introduction to Using the Window System

This document is a draft copy of a portion of the Lisp Machine window system manual. It is being published in this form now to make it available, since the complete window system manual is unlikely to be finished in the near future. The information in this document is accurate as of system 67, but is not guaranteed to remain 100% accurate. To understand some portions of this document may depend on background information which is not contained in any published documentation. This paper is a portion of a document which will explain how a programmer may make use of and extend the facilities in the Lisp machine known collectively as the Window System.MIT Artificial Intelligence Laborator

An introduction to the perplex number system

AbstractThe perplex number system is a generalization of the abstract logical relationships among electrical particles. The inferential logic of the new number system is homologous to the inferential logic of the progression of the atomic numbers. An electrical progression is defined categorically as a sequence of objects with teridentities. Each identity infers corresponding values of an integer, units and a correspondence relation between each unit and its integer. Thus, in this logical system, each perplex numeral contains an exact internal representational structure; it carries an internal message. This structure is a labeled bipartite graph that is homologous to the internal electrical structure of a chemical atom. The formal logical operations are conjunctions and disjunctions. Combinations of conjunctions and disjunctions compose the spatiality of objects. Conjunctions may include the middle term of pairs of propositions with a common term, thereby creating new information. The perplex numerals are used as a universal source of diagrams.The perplex number system, as an abstract generalization of concrete objects and processes, constitutes a new exact notation for chemistry without invoking alchemical symbols. Practical applications of the number system to concrete objects (chemical elements, simple ions and molecules, and the perplex isomers, ethanol and dimethyl ether) are given. In conjunction with the real number system, the relationships between the perplex number system and scientific theories of concrete systems (thermodynamics, intra-molecular dynamics, molecular biology and individual medicine) are described

Introduction to the Palestinian Criminal Justice System

The study on the Palestine System of Criminal Justice presents a theoretically exciting and politically most relevant case study on the transition of criminal justice under conditions of military conflicts, social unrest and limited economic resources. The situation in Palestine insofar parallels that of other countries which have gone or are still going through transitional periods characterized by a range of social problems among which insecurity and violence, a weak state, a weak economy and a weak civil society figure prominently. Problems of insecurity, however, are related to mistrust and with that to the obvious need to re-establish trust as a basic social condition. The challenges that come with the task of building up trust are manifold as complexity of this task and the need for parallel processes of building state institutions, providing for the rule of law and justice, building a strong market economy and a civil society do not lend themselves to a simple and straight forwarded answer. The attempt to build trust always carries the risk of failure. A basic condition for building trust concerns the accommodation for concerns of security and justice which will be possible only if institutions and procedures are established that convey the credible message of being impartial and effective in delivering security, justice and freedom from the fear of physical violence. Insofar, at the core of the process that has to be initiated lies building and maintaining of administrative and judicial institutions that can provide for security and justice. In many cases this will amount to building up a state and those powers that are essential elements of a state: executive powers, judiciary and legislature. In fact, most of the proposals that have been made with respect to re-building societies after extended periods of violence clearly speak out for re-establishing a state and state institutions. A strong state, although sometimes perceived to be the source of many problems, certainly is required. In many conflict and post conflict areas it is not the strong state but the lack or the weakness of a monopoly of legitimate power (and violence) which is the problem. Only a functioning state will be able to create again "trust among people". Insofar, relevant links are assumed to exist between security, the state and trust. The study on the Palestine system of criminal justice presented by Mr. Abdelbaqi provides for basic information on the existing legal structures and institutions as well as the reforms needed to improve the existing legislation, institutions and practices. The study is part of the Max-Planck-Institutes ongoing research on criminal justice in transitions and will certainly result in substantial theoretical advances