RESEARCH REPORT 2020 2 Editorial 5
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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. -
Guidelines for Research Faculty
RESEARCH FACULTY EXCERPT from the “Handbook of the Faculty of Arts & Sciences” DARTMOUTH COLLEGE March 2020 HANOVER, NEW HAMPSHIRE Table of Contents RESEARCH FACULTY ........................................................................................................................................... 2 Introduction ........................................................................................................................................................... 2 Specifications ......................................................................................................................................................... 2 Eligibility................................................................................................................................................................. 3 Procedures for Initial Appointments, Reappointments and Promotion ................................................................ 3 Other Appointments .......................................................................................................................................... 4 Research Assistant ................................................................................................................................................. 5 Resident Scholar, Visiting Scholar .......................................................................................................................... 5 Postdoctoral Scholar ............................................................................................................................................. -
Curriculum Vitae Professor Dr. Herta Flor
Curriculum Vitae Professor Dr. Herta Flor Name: Herta Flor Main areas of research: pain and phantom phenomena, role of learning/memory processes Herta Flor is distinguished for seminal discoveries in the field of pain and phantom phenomena including the cortical processing of pain-related information in humans. Her research focuses on the interaction of brain and behavior, in particular the question how behavior and experience influence neural processes and how neural processes alter behavior and experience. Academic and Professional Career Since 2000 Scientific Director, Department of Cognitive and Clinical Neuroscience, Central Institute of Mental Health, Mannheim and Professor and Chair for Neuropsychology and Clinical Psychology, Medical Faculty Mannheim, Heidelberg University, Germany 1999 - 2000 Interim Professor (C4) for Clinical Psychology, University of Marburg, Germany 1995 - 2000 Professor and Chair of Clinical Psychology, Department of Psychology, Humboldt- University Berlin, Germany 1993 - 1995 Professor of Clinical and Somatic Psychology, Department of Psychology, Humboldt- University Berlin, Germany 1991 - 1993 Heisenberg Fellow of the Deutsche Forschungsgemeinschaft, Department of Clinical and Physiological Psychology, University of Tübingen, Germany 1990 - 1991 Interim Professor of Clinical Psychology, Department of Psychology, University of Marburg, Germany Nationale Akademie der Wissenschaften Leopoldina www.leopoldina.org 1 1990 Habilitation, Clinical Psychology and Psychophysiology, Faculty of Social and Behavioral -
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. -
Curriculum Vitae
Curriculum vitae Personal details: Dr. rer. nat. Frank-Michael Schleif Hechtstrasse 41 01097 Dresden, Germany Phone: 0351 / 32041753 Email: [email protected] male, born 11. 12. 1977 in Leipzig, Germany single, nationality: German Professional address: Dr. rer. nat. habil. Frank-Michael Schleif School of Computer Science The University of Birmingham Edgbaston Birmingham B15 2TT United Kingdom Email: [email protected] Education: 2013 Habilitation (postdoctoral lecture qualification) 2004-2006 PhD studies in machine learning. PhD Thesis on Prototype based Machine Learning for Clinical Proteomics (magna cum laude), supervised by Prof. Barbara Hammer (University of Clausthal) 1997-2002 Studies of computer science, Diploma thesis: Moment based methods for cha- racter recognition, supervised by Prof. Dietmar Saupe (University of Leipzig, now University of Konstanz) Professional experience 2014{now Marie Curie Fellow (own project) Probabilistic Models in Pseudo- Euclidean Spaces (IEF-EU funding) in the group of Reader Peter Tino, University of Birmingham 2010{2013 Postdoctoral Researcher Project leader in the project Relevance learning for temporal neural maps (DFG) and Researcher at the Chair of Prof. Barbara Hammer (Technical University of Clausthal until April 2010, now University of Bielefeld) 2009{2011 Part-Project leader in the project Fuzzy imaging and deconvolution of mass spectra in system biology (FH-Mittweida / Bruker) 2008{now Part-Project leader in the project Biodiversity funded by the state of Saxony. Research and development for signal processing and pattern recognition al- gorithms for the analysis of mass spectrometry data of bacteria biodiversity. 2006{2009 Postdoctoral Researcher Researcher & part project leader in the project MetaStem (University hos- pital Leipzig, BMBF). -
Training in Cultural Policy and Management International Directory of Training Centres
Training in Cultural Policy and Management International Directory of Training Centres Europe Russian Federation Caucasus Central Asia 2003 UNESCO Division of Cultural Policies and Intercultural Dialogue 1, Rue Miollis F-75732 Paris cedex 15 Tel: +33 1 45 68 55 97 Fax: +33 1 45 68 43 30 e-mail: [email protected] www.unesco.org/culture ENCATC 19, Square Sainctelette B-1000 Brussels Tel: +32.2.201.29.12 Fax: + 32.2.203.02.26 e-mail: [email protected] - [email protected] www.encatc.org Training in Cultural Policy and Management International Directory of Training Centers Europe, Russian Federation, Caucasus, Central Asia May 2003 Survey commissioned to the European Network of Cultural Administration Training Centres (ENCATC) by UNESCO. This publication is available only in English. Publisher: UNESCO Content: European Network of Cultural Administration Centres in cooperation with UNESCO Foreword: Ms Katérina Stenou, UNESCO, Director, Division of Cultural Policies and Intercultural Dialogue Introduction: Ms GiannaLia Cogliandro, ENCATC, Executive Director Data collection:May 2002 - May 2003 This publication is also available on the internet: www. encatc.org and www.unesco.org/culture Contact data can be found at the end of this publication © UNESCO/ENCATC Reproduction is authorized provided the source is acknowledged. The opinions expressed in this document are the responsibility of the authors and do not necessarily reflect the official position of UNESCO. The information in the second part of the document was reproduced as provided by the institutions participating in this survey. The institutions carry the responsibility for the accuracy and presentation of this information. -
Curriculum Vitae Prof. Dr. Rer. Nat. Stefan A. Rensing Born
Curriculum vitae Prof. Dr. rer. nat. Stefan A. Rensing born: June 1967 Department of Biology, married, two children University of Marburg, Germany fon +49 6421 28-21940 [email protected] Scientific education Institution Degree Year(s) Field of Study Supervised by University of Freiburg Diploma (Biology) 1986-1993 Cell Biology P. Sitte / U.-G. Maier University of Freiburg Dr. rer. nat. 1993-1995 Cell Biology P. Sitte / U.-G. Maier University of Freiburg Habilitation 2007 Bioinformatics/Systems Biology Positions 1995 - 1996 PostDoc, University of Bayreuth (Prof. U.-G. Maier) Cell biology and molecular phylogeny of Cryptophyceae 1996 - 1998 PostDoc, University of Freiburg (Prof. G. Neuhaus) 2+ [Ca ] Signal transduction in soybean suspension culture cells 1998 - 1999 PostDoc, Federal Institute for Viticulture (Dr. H.-H. Kassemeyer) Hibernation and control of grapevine powdery mildew 1999 - 2003 Senior scientist and lab head, BASF Plant Science / University of Freiburg (Prof. R. Reski) Functional genomics using the moss Physcomitrella patens 2003 - 2007 Group leader Computational Biology, University of Freiburg (Prof. R. Reski) Transcriptome and genome annotation of P. patens, comparative genomics, phylogenomics 2007 - 2008 Head Core Facility Data Management, Freiburg Initiative for Systems Biology (FRISYS) 2007 - 2011 Lecturer Bioinformatics and Systems Biology, University of Freiburg (FRISYS) 2010 - 2012 Prof. (adj.) for Bioinformatics and Systems Biology, University of Freiburg since 2012 Visiting scientist, Institute of Biology II, University of Freiburg 2012 - 2019 Prof. (W2) for Plant Cell Biology, University of Marburg 2018 Declined call to University College London, Quain Chair of Botany since 2019 Prof. (W3) for Plant Cell Biology, University of Marburg since 2019 Vice Dean, Department of Biology, University of Marburg Website http://plantco.de Scientific activities Technology transfer 1997 - 2003 CEO of dnaX, production of embedded DNA pendants 2006 - 2008 Scientific consultant of dnaX/Dr. -
1 Dr. Georg Leube Current Office Address: Universitätsstr. 6 Edmund
Dr. Georg Leube Current office address: Universitätsstr. 6 Edmund-Siemers-Allee 1, Flügel Ost 95440 Bayreuth, Germany 20146 Hamburg [email protected] [email protected] CURRICULUM VITAE Date of birth December 30, 1987 AREAS OF SPECIALIZATION AND INTEREST Iconographies of authority in Persianate and Islamicate cultures, Islamic historiography and historical memory, interaction and exchange in Islamic and Mediterranean written cultures, material culture studies, prosopographical approaches to Islamic history, history of Islamic sciences. ACADEMIC QUALIFICATION 2017 / 7 – current: Habilitation, University of Bayreuth (Islamic Studies). 2012 / 1 – 2014 / 12: Ph.D., University of Bayreuth (Islamic Studies). 2006 / 10 – 2011 / 12: Magister Artium, University of Freiburg, Germany (Islamic Studies, Ancient Greek, and Political Economy). 2008 / 10 – 2009 / 3: Economic History, Cairo University, Egypt. ACADEMIC POSITIONS 2020 / 10 – 2022 / 9: Representation of a Professorship (50%) in Islamic Studies, University of Hamburg. 2016 / 5 – current: Akademischer Rat (equivalent to assistant professor / adjunct lecturer), Islamic Studies, University of Bayreuth. 2015 / 3 – 2016 / 4: Wissenschaftlicher Mitarbeiter (research assistant) / Postdoc with DYNTRAN, Dynamics of Transmission: Families, Authority and Knowledge in the Early Modern Middle East (15th-17th centuries), Iranian Studies, University of Marburg. 2012 / 1 – 2014 / 12: Wissenschaftlicher Mitarbeiter (research assistant), Islamic Studies, University of Bayreuth. ADMINISTRATIVE RESPONSIBILITIES 2016 / 5 – 2019 / 4: Responsible moderator of the programs in Arabic and Islamic Studies within the BA-major in „Culture and Society“, University of Bayreuth. 2018 / 4 – 2018 / 9: Representation of the Chair of Islamic Studies, University of Bayreuth. 2016 / 5 – 2018 / 9: Responsible moderator of the BA-minor in „Arabic and Islamic Language and Culture Studies“, University of Bayreuth. -
Appointments to the Faculty of Design
Harvard University Graduate School of Design Handbook for Academic Appointments 1 | Page 4 INTRODUCTION 5 APPOINTMENTS TO THE FACULTY OF DESIGN 5 List of Appointments 6 General Conditions for the Development of the Faculty 7 Additional Criteria Applying to Tenured and Junior Appointments 8 Instruction and Research Conducted by Faculty 8 Appointment of Former GSD Faculty 8 Joint Appointments in other Harvard Faculties 8 Affiliate Status 8 Emeritus Status 9 Voting Status in the Faculty 9 Senior Faculty Council 9 Department Chairs 9 Nondiscrimination and Nepotism 9 Affirmative Action 10 APPOINTMENT DESCRIPTIONS 10 Senior Faculty Appointments: Tenured 10 Professor (tenured) 10 Professor in Practice (tenured) 11 Emeritus Status for Professor or Professor in Practice (tenured) 12 Senior Faculty Appointments: Non-Tenured 12 Professor in Residence (non-tenured) 13 Professor in Practice/Senior Lecturer (non-tenured) 14 Junior Faculty Appointments: Non-Tenured 14 Associate Professor (non-tenured) 16 Associate Professor in Practice (non-tenured) 18 Assistant Professor (non-tenured) 19 Instructor/Assistant Professor (non-tenured) 20 Assistant Professor in Practice (non-tenured) 22 Faculty Affiliate Appointments: Non-Tenured 23 Multi-Year and Annual Appointments: Non-Tenured 23 Design Critic (non-tenured) 24 Lecturer (non-tenured) 26 Instructor (non-tenured) 26 Visiting Professor, Visiting Associate Professor, Visiting Assistant Professor (non-tenured) 27 PROCEDURES INVOLVED IN APPOINTMENT PROCESS 27 Maintenance and Creation of Positions 30 Documentation -
2007 Conference Abstracts
Abstracts 49th Annual Conference Western Social Science Association WSSA 49th Annual Conference Abstracts i Abstracts 49th Annual Conference Western Social Science Association CALGARY, ALBERTA, CANADA April 11 to April 14, 2007 Abstracts are organized by section. Within Sections, the abstracts appear alphabetically by the last name of the first author. A Table of Contents appears on the next page. WSSA 49th Annual Conference Abstracts ii Section Coordinators Listing ...................................................................................... iii African American and African Studies ........................................................................ 1 American Indian Studies .............................................................................................. 4 American Studies........................................................................................................ 15 Anthropology............................................................................................................... 18 Arid Lands Studies...................................................................................................... 19 Asian Studies .............................................................................................................. 20 Association for Borderlands Studies ........................................................................ 27 Canadian Studies ........................................................................................................ 58 Chicano Studies/Land Grants -
Prof. Dr. Med. Jörg Schirra
CURRICULUM VITAE and SUMMARY OF RESEARCH EXPERIENCE Prof. Dr. med. Jörg Schirra Personal data: Name Prof. Dr. med. Jörg Schirra Adress prof: Dept. of Internal Medicine II – Großhadern University of Munich, LMU Marchioninstr. 15 81377 Munich, Germany Phone.: +49-89-4400-72282, -73031 Fax.: +49-89-4400-75280 e-mail: [email protected] Education and occupational history: 1970 - 1974 Primary School Saarwellingen, Saarland, Germany 1974 - 1983 High School: Staatliches Humanistisches Gymnasium in Saarlouis/ Saarland 01/1984 - 03/1985 Compulsary Military Service (paratroops and medic) 04/1985 - 09/1991 Medical studies at 04/1985 - 09/1987 Albert-Ludwigs-University of Freiburg, Germany 10/1987 - 10/1991 Philipps-University of Marburg, Germany 24/03/1988 I. Staatsexamen (first state examen) 28/08/1990 II. Staatsexamen (second state examen) 09/1990 - 09/1991 Practical year at the Medical Hospital in Fulda, Germany 08/10/1991 III. Staatsexamen (third state examen), master of med sci 01/1988 - 07/1992 Doctoral theses (PhD) at the Institute of Neurochemistry of the University of Marburg 11/1991 - 10/1993 Research fellow in the Dept. of Gastroenterology, Philipps-University of Marburg, Prof. Dr. R. Arnold 11/1993 - 09/1996 Research fellow in the Clinical Research Unit of Gastrointestinal Endocrinology of the Deutsche Forschungsgemeinschaft, Dept. of Gastroenterology, Philipps-University of Marburg, Prof. Dr. B. Göke. 10/1996 - 05/2000 Research fellow in the Dept. of Gastroenterology, Philipps-University of Marburg, Prof. Dr. R. Arnold 17/05/2000 Master of internal medicine 17/10/2001 Postdoctoral lecture qualification (University of Marburg) 11/07/2002 Postdoctoral lecture qualification (University of Munich) Curriculum vitae · Prof. -
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