German Center for Lung Research ANNUAL REPORT
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Arbeitskreis Quantitative Steuerlehre
arqus Arbeitskreis Quantitative Steuerlehre www.arqus.info Diskussionsbeitrag Nr. 3 Caren Sureth / Ralf Maiterth Wealth Tax as Alternative Minimum Tax ? − The Impact of a Wealth Tax on Business Structure and Strategy − April 2005 arqus Diskussionsbeiträge zur Quantitativen Steuerlehre arqus Discussion Papers on Quantitative Tax Research ISSN 1861-8944 Wealth Tax as Alternative Minimum Tax ? – The Impact of a Wealth Tax on Business Structure and Strategy – Caren Sureth∗ † and Ralf Maiterth∗∗ April 2005 ∗ Prof. Dr. Caren Sureth, University of Paderborn, Faculty of Business Administration and Economics, Warburger Str. 100, D-33098 Paderborn, Germany, e-mail: [email protected] † corresponding author ∗∗ Dr. Ralf Maiterth, University of Hanover, Department of Economics, K¨onigsworther Platz 1, D-30167 Hanover, Germany, e-mail: [email protected] Wealth Tax as Alternative Minimum Tax ? – The Impact of a Wealth Tax on Business Structure and Strategy – Abstract An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation. Referring to data from annual reports and the German Central Bank we model enterprises of different structure, industry, size and legal status. We show that companies in the service sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital intensive industries. This result runs counter to well-known effects of a common wealth tax. Capital intensive firms, e.g. in the metal industry, are levied with definitive wealth tax only if they have large loss carry-forwards or extremely volatile profits. -
Original Articles International Patterns of Tuberculosis and the Prevalence of Symptoms of Asthma, Rhinitis, and Eczema
Thorax 2000;55:449–453 449 Original articles Thorax: first published as 10.1136/thorax.55.6.449 on 1 June 2000. Downloaded from International patterns of tuberculosis and the prevalence of symptoms of asthma, rhinitis, and eczema Erika von Mutius, Neil Pearce, Richard Beasley, Soo Cheng, Ondine von Ehrenstein, Bengt Björkstén, Stephan Weiland, on behalf of the ISAAC Steering Committee Abstract national patterns of the prevalence of these Background—An ecological analysis was diseases2 are largely unknown. In particular, conducted of the relationship between they cannot be explained by the established tuberculosis notification rates and the putative risk factors such as allergen exposure prevalence of symptoms of asthma, aller- and air pollution which do not appear to be gic rhinoconjunctivitis, and atopic eczema strongly related to the underlying population in 85 centres from 23 countries in which prevalence.2–5 This has led to consideration of standardised data are available. These factors that may programme the initial suscep- essentially comprised countries in Europe tibility to asthma and/or atopy which have as well as the USA, Canada, Australia, and changed in temporal association with the New Zealand. increasing trends in prevalence worldwide, are Methods—Tuberculosis notification rates consistent with international prevalence pat- were obtained from the World Health terns, and for which biological plausibility exists Organization. Data on the prevalence of with respect to an underlying mechanism. symptoms of asthma, rhinitis, and eczema One such hypothesis is that the lack of expo- in 235 477 children aged 13–14 years were sure in early childhood to infections such as University Children’s based on the responses to the written and tuberculosis, measles, and diphtheria may Hospital, Klinikum video questionnaires from the Inter- increase the risk of developing atopic disorders http://thorax.bmj.com/ Innenstadt, Munich, national Study of Asthma and Allergies in 67 Germany such as asthma. -
Authority and Democracy in Postwar France and West Germany, 1945–1968*
Authority and Democracy in Postwar France and West Germany, 1945–1968* Sonja Levsen Albert-Ludwigs-Universität Freiburg In a radio interview in 1966, Theodor Adorno severely criticized what he saw as the faults of the German attitude toward authority. He claimed that “even in the literature on education—and this really is something truly frightening and very German—we find no sign of that uncompromising support for education for ma- turity, which we should be able to take for granted. In the place of maturity we find there a concept of authority, of commitment, or whatever other name these hideosities are given, which is decorated and veiled by existential-ontological arguments which sabotage the idea of maturity. In doing so they work, not just implicitly but quite openly, against the basic conditions required for a democ- racy.”1 Adorno’s diagnosis was characteristic of German educational debates in the late 1960s. It echoed concerns that were common not only among left-wing intellectuals but also in growing segments of the German public. German edu- cation, in this view, tended to undervalue critical thinking and maturity (Mün- digkeit) and was impregnated by an ideology of authority that counteracted the principles of democracy. Intellectuals in the 1960s saw this “authoritarianism” as the base mentality upon which National Socialism had grown and viewed its persistence in the Federal Republic as a “very German” phenomenon, a vestige of the Nazi period. Motivated by the diagnosis of a democratic deficit in 1960s Germany, Theo- dor Adorno delivered a series of radio speeches to the German public. -
Gene-Environment Interactions in Chronic Inflammatory Disease
commentarY Gene-environment interactions in chronic inflammatory disease Harald Renz, Erika von Mutius, Per Brandtzaeg, William O Cookson, Ingo B Autenrieth & Dirk Haller Chronic inflammatory diseases represent a major challenge for both clinical research and patient care, and evidence indicates that these disorders develop as a result of complex gene-environment interactions. Better understanding of their cause-and-effect relationship is the basis for emerging proposals for therapy and prevention. ince the end of World War II there has been The European Science Foundation brought polymorphisms, which has shown that there Sa substantial increase in the incidence of together an international group of experts on are overlapping susceptibility genes in these chronic inflammatory disease that seems to fol- subjects ranging from epidemiology to epigenet- inflammatory disorders3. A prototypic example low a geographical pattern of industrialization ics for a 5-day meeting (19–22 October 2010) in is the discovery of polymorphisms in ORMDL3 and urban living1. This includes allergic condi- Barcelona, Spain2, intended to help define stra- in both asthma and IBD4,5. tions (asthma, allergic rhinoconjunctivitis, food tegic directions for research into this increasing Despite the identification of many potential allergies and eczema), as well as autoimmune public health concern. In this first meeting of the susceptibility genes6,7, their individual effects disorders such as type 1 diabetes, chronic inflam- Forward Look initiative of the European Science seem to be quite modest. Thus, for many dis- matory bowl disease (IBD) and neurodegenera- Foundation, discussions focused on the grand eases, the alleles that have been identified by tive disease. Genetics cannot account for the challenges that face research into gene-envi- genome-wide association studies explain only increase in prevalence over time (Fig. -
Is Amazon the Next Google?
A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Budzinski, Oliver; Köhler, Karoline Henrike Working Paper Is Amazon the next Google? Ilmenau Economics Discussion Papers, No. 97 Provided in Cooperation with: Ilmenau University of Technology, Institute of Economics Suggested Citation: Budzinski, Oliver; Köhler, Karoline Henrike (2015) : Is Amazon the next Google?, Ilmenau Economics Discussion Papers, No. 97, Technische Universität Ilmenau, Institut für Volkswirtschaftslehre, Ilmenau This Version is available at: http://hdl.handle.net/10419/142322 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially -
Workshop on Intelligent Techniques for Web Personalization (ITWP)
Organizing Committee Workshop on Intelligent Techniques for Web Personalization (ITWP) Cochairs Bamshad Mobasher, School of Computer Science, DePaul University, Chicago, Illinois, USA (E-mail: [email protected]) Sarabjot Singh Anand, Department of Computer Science, University of Warwick, Coventry, UK (E-mail: [email protected]) Alfred Kobsa, School of Information and Computer Sciences, University of California, Irvine, CA, USA (E-mail: [email protected]) Program Committee Liliana Ardissono (University of Torino, Italy) Esma Aimeur (Université de Montréal, Canada) Bettina Berendt (Humbolt University, Germany) Peter Brusilovsky (University of Pittsburgh, USA) Robin Burke (DePaul University, USA) John Canny (University of California, Berkeley) Susan Dumais (Microsoft Research, USA) Yuval Elovici (Ben-Gurion University of the Negev, Israel) Alexander Felfernig (University Klagenfurt, Austria) Rayid Ghani (Accenture, USA) Nicola Henze (University of Hannover, Germany) Andreas Hotho (University of Karlsruhe, Germany) Thorsten Joachims (Cornell University) Mark Levene (University College, London, UK) Stuart E. Middleton (University of Southampton) Dunja Mladenic (Josef Stefan Institute, Slovenia) Alexandros Nanopulos (Aristotle University of Thessaloniki, Greece) Olfa Nasraoui (University of Memphis, USA) Claire Nedellec (Université Paris Sud, Paris, France) George Paliouras (Demokritos National Centre, Athens, Greece) Seung-Taek Park (Yahoo! Research, USA) Enric Plaza (Institut d'Investigació en Intel.ligència Artificial, Catalonia, Spain) -
Childhood Allergies and Asthma: New Insights
Available online at www.sciencedirect.com ScienceDirect Childhood allergies and asthma: New insights on environmental exposures and local immunity at the lung barrier 1 1,2 Hermelijn H Smits , Lucie¨ n EPM van der Vlugt , 3,4 2 Erika von Mutius and Pieter S Hiemstra While certain bacteria and respiratory viruses promote local mucus-producing goblet cells and club cells. It not only inflammation and disease onset, a more diverse colonization of acts as a selective physical barrier against inhaled com- the different species in the (gut) microbiome may be linked to ponents, but is also actively involved in host defense, more regulatory responses and protection against asthma and inflammation and immunity [1]. This is illustrated by the allergies. These processes are also influenced in part by food ability of airway epithelial cells to mount robust antimi- intake, both targeting the composition of the gut microbiome crobial responses, produce pro-inflammatory mediators and influencing the immune system via metabolites. Early life and contribute to resolving inflammation. Airway epithe- environmental microbial exposure also contributes to lial cells are also actively involved in regulation of adap- protection against asthma and allergy and is linked with an tive immunity, and may orchestrate Th2 immunity and early activation of the innate immune system and the tolerance in allergy and asthma by for example recruiting development of regulatory immune responses. Although and activating dendritic cells (DC) and type 2 innate greater mechanistic insight is needed, it is tempting to lymphoid cells (ILC2) [2]. Recent studies have highlight- speculate that part of the environmental effect can be ed a role for the epithelial barrier and its interaction with explained by modulation of the microbiome composition at the innate immune system in preventing or reducing mucosal surfaces, epithelial barrier function and/or local allergic and/or asthmatic symptoms [3,4]. -
Progress and Visions in Quantum Theory in View of Gravity Bridging Foundations of Physics and Mathematics October 01 – 05, 2018
The conference is supported by: Conference of the Max Planck Institute for Mathematics Johannes-Kepler-Forschungszentrum Sonderforschungsbereich in the Sciences Leibniz-Forschungsschule für Mathematik Designed Quantum States of Matter Max Planck Institute Progress and Visions in Quantum Theory in View of Gravity Bridging foundations of physics and mathematics October 01 – 05, 2018 SPEAKERS ABSTRACT Markus Aspelmeyer – UNIVERSITY OF VIENNA The conference focuses on a critical discussion of the status Časlav Brukner – IQOQI VIENNA and prospects of current approaches in quantum mechanics Tian Yu Cao – BOSTON UNIVERSITY and quantum fi eld theory, in particular concerning gravity. In Dirk Deckert – LUDWIG MAXIMILLIAN UNIVERSITY OF MUNICH contrast to typical conferences, instead of reporting on the Chris Fewster – UNIVERSITY OF YORK most recent technical results, participants are invited to discuss Jürg Fröhlich – ETH ZURICH Lucien Hardy – PERIMETER INSTITUTE • visions and new ideas in foundational physics, in particular Olaf Lechtenfeld – UNIVERSITY OF HANOVER concerning foundations of quantum fi eld theory Shahn Majid – QUEEN MARY UNIVERSITY OF LONDON • which physical principles of quantum (fi eld) theory can be Gregory Naber – DREXEL UNIVERSITY considered fundamental in view of gravity Hermann Nicolai – MPI FOR GRAVITATIONAL PHYSICS • new experimental perspectives in the interplay of gravity Rainer Verch – LEIPZIG UNIVERSITY and quantum theory. DISCUSSANTS In tradition of the meetings in Blaubeuren (2003 and 2005), Leipzig (2007) and Regensburg (2010 and 2014), the conference Eric Curiel – MCMP MUNICH / BHI HARVARD brings together physicists, mathematicians and philosophers Claudio Dappiaggi – UNIVERSITY OF PAVIA working in foundations of mathematical physics. Detlef Dürr – LUDWIG MAXIMILLIAN UNIVERSITY OF MUNICH Michael Dütsch – UNIVERSITY OF GÖTTINGEN The conference is dedicated to Eberhard Zeidler, who sadly Christian Fleischhack – PADERBORN UNIVERSITY passed away on 18 November 2016. -
Curriculum Vitae DR
Curriculum Vitae DR. UTE RÖMER January 2016 Department of Applied Linguistics and ESL Phone (office): 404 413 5592 Georgia State University Email: [email protected] 25 Park Place NE, Suite 1500 Website: www.uteroemer.com Atlanta, GA 30303 EDUCATION 2004 Ph.D. in English Linguistics, University of Hanover, Germany (summa cum laude) 2000 M.A. in English Language and Literature (major), Education (minor), and Chemistry (minor), University of Cologne, Germany 1999 Staatsexamen (graduate degree; State Examination, to qualify as a secondary school teacher) in English Language and Literature (major), Chemistry (major), and Education (minor), University of Cologne, Germany ACADEMIC POSITIONS Georgia State University, Atlanta, GA, Department of Applied Linguistics & ESL Assistant Professor (2011 – present) University of Reading, Reading, UK, Centre for Literacy and Multilingualism Associate member (2015 – present) University of Florida, Gainesville, FL, Corpus Linguistics Lab Affiliate faculty member (2012 – present) University of Michigan, Ann Arbor, MI, English Language Institute Director of the Applied Corpus Linguistics Unit (Research Area Specialist) (2007 – 2011) Leibniz University of Hanover, Hanover, Germany, English Department Assistant Professor of English Linguistics (2005 – 2007) Researcher and lecturer in English Linguistics (2003 – 2004) University of Cologne, Cologne, Germany, English Department Research assistant and corpus consultant (2002 – 2003) Graduate student teaching assistant (1996 – 1998) GRANTS AND AWARDS 2016 Spaan Research Grant awarded by Cambridge Michigan Language Assessments (CaMLA) for work on a project entitled “Validating the MET speaking test through phraseological analysis: A corpus approach to language assessment” (with Jayanti Banerjee); $6,000 CURRICULUM VITAE – DR UTE RÖMER 2 2014 Scholarly Support Grant awarded by Georgia State University to support the completion of a book entitled “Language Usage, Acquisition, and Processing: Cognitive and Corpus Investigations of Construction Grammar”; $22,712 2012 C. -
Series Asthma 2020 1 Primary Prevention of Asthma: from Risk and Protective Factors to Targeted Strategies for Prevention Rachel
20TL11343 THELANCET-D-20-11343R1 Series [PII_REPLACE] Rachel B Embargo: September 7, 2020—23:30 (BST) This version saved: 11:07, 04-Sep-20 Doctopic: Review and Opinion Asthma 2020 1 Primary prevention of asthma: from risk and protective factors to targeted strategies for prevention Erika von Mutius, Hermelijn H Smits Asthma is a complex disease that often starts in childhood. Genomic and environmental factors as well as aberrant Published Online immune maturation early in life can contribute to the onset of disease, with great disparity over time and geographical September 7, 2020 https://doi.org/10.1016/ regions. Epidemiological studies have scrutinised environmental exposures and attempted to translate these PII exposures into prevention strategies. Some approaches for patients with asthma have been successful (eg, smoking See Comment Lancet Respir Med ban, the Finnish Asthma Programme), and primary prevention of wheeze in pre-school children (age 0–5 years) by 2020; published online Sept 7. the supplementation of vitamin D or fish oil, or both, to pregnant women seems promising. Several recent prevention http://dx.doi.org/10.1016/ initiatives are based on strong asthma-protective environmental microbial exposures associated with traditional rural S2213-2600(20)30400-8 lifestyles. Preclinical studies with various bacterial lysates, bacterial and dietary metabolites, or helminthic compounds This is the first in a Series of have yielded promising results that await translation into clinical practice. Given the immense societal and individual three papers about reducing the burden of asthma burden of asthma, there is an urgent need to further develop novel strategies to eradicate the disease. -
Diffusion Fundamentals VI – Conference Program
Pre-School "Fundamentals of Diffusion and Spreading": The conference is preceded by a pre-school on Sunday, August 23rd, introducing into basics of diffusion and spreading. Sunday, August 23rd, 2015 Pre-School "Fundamentals of Diffusion and Spreading" Lectures, part 1: Diffusion Step by Step 12:30 – 14:30 Armin Bunde (University of Giessen, Germany), Jörg Kärger (University of Leipzig, Germany) 14:30 – 15:00 Coffee break Lectures, part 2: Diffusion Applications 15:00 – 17:00 Jürgen Caro (University of Hanover, Germany), Gero Vogl (University of Vienna, Austria) Diffusion Fundamentals VI – Conference Program The conference will take place at Dresden University of Technology, Chemistry Building (Bergstraße 66, 01069 Dresden, Germany). The lectures will be given in the lecture theatre CHE S89 on the ground floor. Maps of the surrounding are shown in the programme booklet and on the conference website. Sunday, August 23rd, 2015 Welcome Party and Evening Lecture 16:00 Opening of Registration 17:30 – 18:30 Welcome party with refreshments and finger food, part 1 Hans Joachim Meyer (Minister for Higher Education, Research and Culture of Saxony (ret.), Germany) 18:30 – 19:15 Evening lecture: A global Language or a World of Languages – introduced by Hans Wiesmeth (TU Dresden, Vice-President of SAW, Germany) – 19:15 – 20:30 Continuation of welcome party Diffusion Diffusive Spreading in Nature, Technology and Society Basic Principles of Theory, Experiment and Application Fundamentals August 23rd – 26th, 2015 @ Dresden, Germany Monday, August 24th, -
The Interrelations Between the Skin Microbiota, Allergic Diseases and Exposure to Microbes in Residential Environments
The biodiversity hypothesis of allergy: The interrelations between the skin microbiota, allergic diseases and exposure to microbes in residential environments JENNI LEHTIMÄKI LUOVA - Doctoral Programme in Wildlife Biology Research Department of Biosciences, Faculty of Biological and Environmental Sciences University of Helsinki ACADEMIC DISSERTATION To be presented for public examination with the permission of the Faculty of Biological and Environmental Sciences of the University of Helsinki in Lecture hall 2, Infocenter Korona (Viikinkaari 11), on December 1st at 12.00 o’clock noon. HELSINKI 2017 SUPERVISED BY: Professor Ilkka Hanski (2014-2016) University of Helsinki Docent Lasse Ruokolainen University of Helsinki Professor Tiina Laatikainen National Institute for Health and Welfare; University of Eastern Finland MEMBERS OF THE THESIS ADVISORY COMMITTEE: Professor Tari Haahtela Helsinki University Central Hospital Docent Kimmo Saarinen Allergy and Asthma Federation Research Unit REVIEWED BY: Professor Erika von Mutius Munich University Children's Hospital Docent Anne Salonen University of Helsinki EXAMINED BY: Professor Harald Renz Philipps University of Marburg CUSTOS: Assistant Professor Arild Husby University of Helsinki ISBN 978-951-51-3837-8 (paperback) ISBN 978-951-51-3838-5 (PDF) http://ethesis.helsinki.fi Unigrafia Helsinki 2017 To all children, parents, dogs, dog owners, and daycare-workers who made this possible. Contents ABSTRACT 6 TIIVISTELMÄ 7 SUMMARY 9 1. INTRODUCTION ................................................................................................................................