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Kinderbetreuung als «Hobby»? Ein Plädoyer für eine zeitgemässe steuerrechtliche Qualifikation der Kinderbetreuungskosten als Gewinnungskosten
No full textGemäss der aktuellen Steuerrechtspraxis können Kinderbetreuungskosten nicht als berufsbedingte Kosten (sog. Gewinnungskosten) abgezogen werden, sondern nur betragsmässig beschränkt im Rahmen eines allgemeinen Abzugs. Diese Einstufung geht massgeblich auf die bundesgerichtliche Rechtsprechung sowie daran anschliessende Gesetzgebung zurück. Angesichts der aus dieser Situation folgenden sozialen und wirtschaftlichen Konsequenzen stellt sich die Frage, ob diese rechtliche Wertung noch zeitgemäss ist. Der als Denkanstoss konzipierte Beitrag geht dieser Frage nach und zeigt im Rahmen einer Analyse der Rechtsprechung und Rechtswissenschaft Möglichkeiten zur steuerrechtlichen Qualifikation der Kinderbetreuungskosten als Gewinnungskosten auf.
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Selon la pratique actuelle en droit fiscal, les frais de garde d\u27enfants ne peuvent pas être déduits en tant que frais professionnels (appelés frais d\u27acquisition du revenu), mais seulement de manière limitée en termes de montant dans le cadre d\u27une déduction générale. Cette classification résulte en grande partie de la jurisprudence du Tribunal fédéral et de la législation qui s\u27en est suivie. Au vu des conséquences sociales et économiques qui en découlent, il convient de se demander si cette appréciation juridique est encore d\u27actualité. L\u27article, conçu comme un outil de réflexion, se penche sur cette question et présente, dans le cadre d\u27une analyse de la jurisprudence et de la doctrine, les possibilités de qualifier fiscalement les frais de garde d\u27enfants en tant que frais d\u27acquisition du revenu
Data Donation Module: A Web Application for Collecting and Enriching Data Donations
No full textCurrently, few tools are openly available that researchers can use to collect data donations. The Data Donation Module (DDM) presented in this paper addresses this gap and provides a new solution for collecting data donations from citizens. The DDM is a web application that provides researchers with the means to guide participants through the data donation process, define rules on how the personal data provided by the participants are preprocessed and filtered before being transmitted to the researchers, and optionally enrich the donated data with the participants’ self-reports, collected through an integrated questionnaire. The design of the DDM builds on a particular set of principles that distinguishes it from other data donation tools. First, it can be deployed at an institutional level and can support multiple data donation projects simultaneously. Second, it emphasizes the usability of the application for both participants and researchers. Third, it offers additional built-in data enrichment features, such as the possibility to include information contained in a data donation in the integrated questionnaire. In this paper, we further elaborate on these principles, present the DDM’s core functionalities from both the participants’ and the researchers’ perspectives, and provide an outlook on the application’s accessibility and sustainability
Digitally-assisted iconology: A method for the analysis of digital media
Get PDFExploring medium-to-large datasets of social media imagery can be challenging. This paper describes a digitally-assisted iconology, a hybrid methodology that includes machine learning and data analytics for sorting through medium-sized datasets of images that lack metadata to describe their pictorial content. The method plays to the strengths of current digital technologies. Using machine learning, pictures are first clustered in a preliminary stage based upon basic formal presentational characteristics. Thematic analysis follows this preliminary stage, based upon an expansion of Aby Warburg’s “pre-coined expressive values”, which are frequently found in pictures displaying high levels of user reception. Once clustered via these two separate stages, the researcher can then drill down using familiar forms of visual analysis to explore how similar concepts have been rendered in different ways. The analysis may be augmented by exploring the commentary appended to these pictures, which adds a further level of detail providing insight into end-user interpretations. The approach – including its drawbacks – is demonstrated via a consequential dataset of pictures shared on Twitter in 2015, after a Syrian child was found drowned off the Turkish shore. Derivative imagery based upon the original photographs referenced longstanding iconographic themes
Left-Wing Educational Climbers: On the Interplay of Political Socialization, Educational Aspirations, and Emotions
No full textWas passiert, wenn junge Menschen nach höheren Bildungsabschlüssen als ihre Eltern streben – und dabei in Berührung mit linken Milieus, ihren Akteur*innen und Weltanschauungen kommen? Das Verhältnis von Linksaffinität und Bildungsaufstieg bildet den Ausgangspunkt des vorliegenden Beitrags, in dessen Zentrum die affektive Dimension dieses Zusammenspiels steht. Unter Rückgriff auf praxistheoretische Perspektiven werden biografisch-narrative Erzählungen Studierender aus dem linksaffinen Alltagsmilieu analysiert und es wird danach gefragt, welche Rolle Gefühle für ihre Bildungswege spielen. Zusammenfassend lassen sich zwei bedeutsame Pole eines Spektrums rekonstruieren: Emotionen als Antrieb und Emotionen als Hemmnis im Bildungsaufstieg. Die jeweilige Beschaffenheit von Emotionen ist dabei verbunden mit zwei Konstellationen in Aufstiegsbiografien: der Möglichkeit, sich ideologische Deutungsmuster anzueignen, sowie der Möglichkeit, Zugang zu ermächtigenden Kollektiven zu erhalten. Wie das Verhältnis von Bildungsaufstieg und linksaffiner politischer Sozialisation schlussendlich emotional gestimmt ist, lässt sich vor dem Hintergrund der biografischen Ausgestaltung eben jener Konstellationen verstehen.What happens when young people strive for higher educational qualifications than their parents – and come into contact with left-wing milieus, their actors, and world views? The relationship between left-wing affinity and social mobility through education forms the starting point of this article. We focus on the affective dimension of this interplay. Drawing on practice-theoretical perspectives, we analyze biographical narratives of students from the left-affine milieu and the role that emotions play in their educational paths. In summary, two significant poles of a spectrum can be reconstructed: Emotions as a driver and emotions as an obstacle in social mobility. The respective nature of emotions is linked to two biographical constellations: the possibility of appropriating ideological patterns and the possibility of gaining access to empowering collectives. Against the background of the biographical configuration of these constellations, we understand the relationship between social mobility through education and left-wing political socialization as specifically emotionally tuned
Sensitivity as a catalyst for social and individual emancipation and transformation processes?
No full textIst die Entwicklung von sozialer und politischer Sensibilität eine Voraussetzung für gesellschaftliche und individuelle Emanzipations- und Transformationsprozesse? Werden Gesellschaften immer sensibler und damit auch zunehmend emanzipierter oder ist womöglich eher das Gegenteil der Fall? Können wir zu sensibel werden und damit das soziale Miteinander zerstören? Der vorliegende Diskussionsbeitrag geht diesen Fragen anhand von kurzen Thesen nach, die bewusst zur Diskussion gestellt werden, und möchte dazu einladen, verschiedene Perspektiven zu betrachten, um ein tieferes Verständnis für die komplexen Zusammenhänge von sozialer und politischer Sensibilität sowie ihrer Bedeutung für individuelle und gesellschaftliche Emanzipations- und Transformationsprozesse zu entwickeln.Is the development of social and political sensitivity a prerequisite for social and individual emancipation and transformation processes? Are societies becoming ever more sensitive and thus increasingly emancipated, or is the opposite possibly the case? Can we become too sensitive and thus destroy social interaction? This contribution to the discussion explores these questions on the basis of short theses that are deliberately put up for discussion and would like to invite you to consider different perspectives in order to develop a deeper understanding of the complex interrelationships between social and political sensitivity and their significance for individual and social emancipation and transformation processes
Denticles: dental pulp calculi
No full textDenticles (pulp stones) are round to oval hard substance formations of various sizes that occur in the dental pulp or in the area of the pulpal dentin wall. They can occur free, without connection to the pulp wall (free denticles), fused to the pulp wall (adherent denticles) or embedded in the pulp wall (interstitial denticles)
Risk analysis Erosive Tooth Wear (ETW): checklist for a quick assessment of the risk factors for ETW in the dental practice
No full textErosive Tooth Wear (ETW) is the loss of tooth structure without bacterial involvement. As the resulting loss of tooth structure is irreversible, an early evaluation of the multifactorial etiology, accurate diagnosis and regular follow-up are essential. The ETW is dynamic and its progression should be continuously monitored.
A risk analysis table was developed to systematically record risk factors for ETW (Fig. 2). This allows ETW management to be integrated more efficiently into clinical practice and the progression to be documented over the years. If ETW is assumed, the risk analysis should be performed and updated at least every two years. In the assessment, risk-promoting and risk-inhibiting factors are marked, added together and compared. If the negative factors predominate, measures should be taken to minimize the risk for ETW.
The main purpose of the risk analysis is therefore to evaluate the individual etiology, counteract negative factors, promote positive factors and prevent progression.Erosive Tooth Wear (ETW) is the loss of tooth structure without bacterial involvement. As the resulting loss of tooth structure is irreversible, an early evaluation of the multifactorial etiology, accurate diagnosis and regular follow-up are essential. The ETW is dynamic and its progression should be continuously monitored.
A risk analysis table was developed to systematically record risk factors for ETW (Fig. 2). This allows ETW management to be integrated more efficiently into clinical practice and the progression to be documented over the years. If ETW is assumed, the risk analysis should be performed and updated at least every two years. In the assessment, risk-promoting and risk-inhibiting factors are marked, added together and compared. If the negative factors predominate, measures should be taken to minimize the risk for ETW.
The main purpose of the risk analysis is therefore to evaluate the individual etiology, counteract negative factors, promote positive factors and prevent progression
Dopo Artemisia: scrittrici e artiste nel secondo Novecento italiano
No full textL’articolo affronta l’eredità di Artemisia (1947), capolavoro di Anna Banti, nel panorama del romanzo dell’artista del secondo Novecento italiano, tenendo in considerazione in particolar modo le opere delle scrittrici. Il romanzo di Banti determina una discontinuità nella tradizione del Künstlerroman italiano, non solo per il valore intrinseco dell’opera, ma perché per la prima volta romanzizza la vicenda di una donna, e per di più realmente esistita, coniugando così il romanzo dell’artista con la biofiction. Non sono molte nel periodo considerato le opere di autrici che affrontano il tema della creatività artistica dando uno specifico rilievo alla dimensione di genere; in maniera significativa, alcune di queste autrici ricorrono per farlo alla misura breve della narrazione. In questo contributo si analizzano nello specifico Pamela, o la bella estate di Fausta Cialente, Autoritratto involontario di Gianna Manzini e Ridere con Manet di Marisa Volpi. In questi racconti l’artista svolge ruoli diversi, non sempre è protagonista, non sempre è una donna e non sempre è realmente esistita. In tutti e tre i casi, tuttavia, la sua rappresentazione offre l’occasione per definire il set per un riconoscimento esistenziale o poetico (da parte dell’autrice stessa o della sua controfigura finzionale), confermando la vocazione metaletteraria di questo genere. Questi racconti, inoltre, come già Artemisia, mostrano la difficoltà per questa generazione di scrittrici di radicare la rappresentazione della creatività femminile all’interno di una coscienza civile e politica esplicita, benché queste rappresentazioni contribuiscano a definire il terreno di coltura latamente progressista e femminista su cui nasceranno le rappresentazioni della artista del nuovo millennio (Mazzucco, Scego).
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The article examines the legacy of Artemisia (1947), Anna Banti’s masterpiece, in the context of the Italian Künstlerroman of the second half of the twentieth century, paying particular attention to women’s works. Banti’s text establishes a discontinuity in the tradition of the Italian artist’s novel, not only because of its intrinsic value, but also because it fictionalizes for the first time the story of a woman—a woman who really existed and who, as a result, makes it possible to combine the artist’s novel with biofiction. In the period under consideration, there are not many texts by women’s writers that address the theme of artistic creativity through a gender lens; significantly, some of the writers who take on this approach use short narrative forms. This article focuses specifically on Pamela, o la bella estate by Fausta Cialente, Autoritratto involontario by Gianna Manzini, and Ridere con Manet by Marisa Volpi. In these texts, the artist plays different roles, is not always the protagonist, is not always a woman, and did not always exist. In all three cases, however, the portrait of the artist provides an opportunity to define the set for an existential or poetic recognition (either by the author herself or by her fictional counterpart), confirming the metaliterary vocation of this genre. Moreover, like Artemisia, these stories show the difficulty of this generation in rooting the representation of women’s creativity within an explicitly civic and political consciousness, even as they contribute to defining the progressive and feminist ground on which later representations of the artist are based (Mazzucco, Scego)
Dental injuries in Swiss children – an analysis of Swiss national health insurance data from the year 2019
No full textThis study, the first to analyze accident data from a major compulsory Swiss health insurer (Concordia), reviewed 5,063 dental accident reports of 122,370 children under the age of 16. The predominant cause of injury was a "fall," with "playing" being the foremost activity mentioned and "ground" identified as the primary object of impact. The analysis of the involved objects showed that dental injuries occur most frequently with scooters, bicycles, and stairs. In 2019, 8.14% of children aged one and insured by Concordia suffered a dental injury. By age 16, 58.8% of all children had experienced a dental injury. 0.72% had suffered a primary dentition crown fracture with pulp involvement. Regarding their permanent teeth, 0.21% suffered an avulsion, 0.84% another luxation injury, 0.65% a crown fracture with pulp involvement, and 0.16% a root fracture. A significant increase in injuries per day was observed after the summer holidays. On weekends, there were 28% fewer injuries per day on average than on weekdays. Despite differences among the cantons, the dataset can be considered to be representative for Switzerland. Accident descriptions were often too brief for detailed prevention strategies. Detailed accident information is essential for effective structural measures, which are more effective than promoting behavioural changes. A detailed recording could also be used to draw up a list of the objects frequently involved in accidents. An updated insurance form with an improved nomenclature, the option of digital submission, photo uploads and AI-supported data recording could greatly improve the quality and interpretability of injury data
Selbstbestimmung von Menschen mit Behinderungen im Bereich Wohnen: Grund- und menschenrechtliche Pflichten und Kompetenzen von Bund und Kantonen
No full textDie Selbstbestimmung von Menschen mit Behinderungen im Bereich Wohnen ist durch Behindertenrechtskonvention und Bundesverfassung gewährleistet. Einem selbstbestimmten Leben stehen aber nach wie vor Hindernisse wie bspw. fehlende Unterstützungsdienste im Weg. Mit Motion 24.3003 wird auf Bundesebene die Revision einschlägiger Rechtsgrundlagen gefordert. Der Bundesrat verweist seinerseits auf offene Fragen zu den jeweiligen Kompetenzen. Der vorliegende Beitrag nimmt diese politische Debatte zum Anlass, um die Kompetenzverteilung im Bereich des autonomen Wohnens zu untersuchen. In einer völkerrechtskonformen Verfassungsauslegung werden zunächst die grund- und menschenrechtlichen Pflichten zur Förderung des selbstbestimmten Wohnens dargelegt. Im Anschluss vertieft der Beitrag die eng verflochtenen Kompetenzen von Bund und Kantonen gemäss Art. 112b und 112c Bundesverfassung mit der Schlussfolgerung, dass Bund und Kantone verpflichtet sind, autonome Wohnformen zu fördern und auf institutionelle Formen der Unterbringung soweit wie möglich zu verzichten. Dies erfordert entsprechende Anpassungsleistungen im jeweiligen Kompetenzbereich.
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L\u27autonomie de logement des personnes en situation de handicap est protégée par la Convention de l\u27ONU relative aux droits des personnes handicapées et la Constitution fédérale suisse. Cependant, certains obstacles, comme le manque de services de soutien, réduisent sensiblement cette liberté. La motion 24.3003 demande une révision des normes constitutionnelles pertinentes. La présente contribution se penche sur les questions soulevées par le Conseil fédéral concernant la répartition des responsabilités liées à l\u27autonomie de logement. En se fondant sur une interprétation conforme au droit international de la Constitution, elle expose d\u27abord les obligations en matière de droits fondamentaux et de droits de l\u27homme visant à promouvoir cette autonomie. Elle examine ensuite en détail les compétences partagées entre la Confédération et les cantons, telles que définies aux articles 112b et 112c de la Constitution. Il en ressort que la Confédération et les cantons sont tenus d\u27encourager les formes de logement autonome et de limiter autant que possible l\u27usage d\u27hébergements institutionnels, ce qui nécessite des ajustements dans leurs compétences respectives