Europe University Ranking 2017
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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. -
DAS PHONETISCHE INSTITUT DER UNIVERSITÄT HAMBURG (1910–2006) Magnús Pétursson Institut Für Phonetik, Allgemeine Sprachwissenschaft Und Indogermanistik, Hamburg
Simpozij OBDOBJA 35 DAS PHONETISCHE INSTITUT DER UNIVERSITÄT HAMBURG (1910–2006) Magnús Pétursson Institut für Phonetik, allgemeine Sprachwissenschaft und Indogermanistik, Hamburg UDK 81'34:929Topori{i~ J. V prispevku je kratko pojasnjena povezanost profesorja Jo`eta Topori{i~a s Foneti~nim in{titutom Univerze v Hamburgu. Profesor Topori{i~ je namre~ kot {tipendist Humboldtove ustanove izkoristil pomemben del svojega ~asa za znanstveno dejavnost na Univerzi v Ham- burgu. Hamburg, eksperimentalna fonetika, tonemi, intonacija, vizualizacija akusti~nih prvin The paper briefly presents the connection between Professor Jo`e Topori{i~ and the Institute of Phonetics at the University of Hamburg. As a scholarship holder of the Humboldt Foundation, Professor Topori{i~ was most of that time engaged in scholarly activities at the University of Hamburg. Hamburg, experimental phonetics, tonemes, intonation, visualisation of acoustic elements Das Phonetische Institut der Universität Hamburg wurde 1910 als »Phonetisches Laboratorium«, eine Abteilung im Afrikanischen Seminar des Kolonialinstituts (1908–1919), dem Vorläuferinstitut der Universität Hamburg, gegründet. Die vordringliche Aufgabe des Afrikanischen Seminars war die Erforschung der afrikanischen und ostasiatischen Kolonialsprachen in den damals deutschen Kolo- nien. Dies sollte mithilfe der modernsten Forschungsmethoden, den experimentell- phonetischen Methoden, durchgeführt werden. Ein junger Wissenschaftler, Giulio Panconcelli-Calzia (1878–1966), wurde mit der Leitung des Phonetischen Labo- ratoriums beauftragt. Unter seiner Führung (von 1910 bis 1949) erlangte das Phonetische Laboratorium, das mit der Gründung der Universität Hamburg im Jahr 1919 eine selbständige Forschungseinrichtung wurde, großes Ansehen und wurde weltbekannt. Neben der intensiven Erforschung allgemein phonetischer Fragestellungen wurden bald erste Versuche zur Behandlung sprech- und hörgeschädigter Menschen unternommen. Im Ersten Weltkrieg wurden sprachgeschädigte und traumatisierte Soldaten behandelt. -
The Palgrave Handbook of Digital Russia Studies
The Palgrave Handbook of Digital Russia Studies Edited by Daria Gritsenko Mariëlle Wijermars · Mikhail Kopotev The Palgrave Handbook of Digital Russia Studies Daria Gritsenko Mariëlle Wijermars • Mikhail Kopotev Editors The Palgrave Handbook of Digital Russia Studies Editors Daria Gritsenko Mariëlle Wijermars University of Helsinki Maastricht University Helsinki, Finland Maastricht, The Netherlands Mikhail Kopotev Higher School of Economics (HSE University) Saint Petersburg, Russia ISBN 978-3-030-42854-9 ISBN 978-3-030-42855-6 (eBook) https://doi.org/10.1007/978-3-030-42855-6 © The Editor(s) (if applicable) and The Author(s) 2021. This book is an open access publication. Open Access This book is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence and indicate if changes were made. The images or other third party material in this book are included in the book’s Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the book’s Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specifc statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. -
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. -
2021 Wave Electronics and Its Application in Information and Telecommunication Systems»
XXIV International Conference WECONF-2021 «2021 WAVE ELECTRONICS AND ITS APPLICATION IN INFORMATION AND TELECOMMUNICATION SYSTEMS» (IEEE Conference Record #51603) 31 May to 04 June 2021 CONFERENCE PROGRAM St-Petersburg 2021 ОРГАНИЗАТОРЫ КОНФЕРЕНЦИИ САНКТ-ПЕТЕРБУРГСКИЙ ГОСУДАРСТВЕННЫЙ УНИВЕРСИТЕТ АЭРОКОСМИЧЕСКОГО ПРИБОРОСТРОЕНИЯ (ГУАП) ИНСТИТУТ РАДИОТЕХНИКИ И ЭЛЕКТРОНИКИ ИМ. В. А. КОТЕЛЬНИКОВА РОССИЙСКОЙ АКАДЕМИИ НАУК, г. МОСКВА АО «МОРИОН», г. САНКТ-ПЕТЕРБУРГ ИЗДАТЕЛЬСКИЙ ДОМ «МЕДИА ПАБЛИШЕР», г. МОСКВА IEEE – INSTITUTE OF ELECTRICAL AND ELECTRONICS ENGINEERS OSA – THE OPTICAL SOCIETY SPIE – INTERNATIONAL SOCIETY FOR OPTICS AND PHOTONICS РЕГИОНАЛЬНЫЙ ЦЕНТР НТИ ПО НАПРАВЛЕНИЮ «ТЕХНОЛОГИИ БЕСПРОВОДНОЙ СВЯЗИ И ИНТЕРНЕТА ВЕЩЕЙ» ПО СЕВЕРО-ЗАПАДНОМУ ФЕДЕРАЛЬНОМУ ОКРУГУ СЕКЦИИ КОНФЕРЕНЦИИ* CHAPTER 1. Acoustooptics (Акустооптика) CHAPTER 2. Acoustoelectronics (Акустоэлектроника) CHAPTER 3. Methods and devices of information processing (Методы и устройства обработки информации) CHAPTER 4. Data processing and transmission in information and telecommunication systems (Обработка и передача информации в инфокоммуникационных системах) CHAPTER 5. Round table «Acoustoelectronics and acoustooptics: problems, prospects and applications» (Круглый стол «Акустооптика и акустоэлектроника: проблемы, перспективы и области применения») CHAPTER 6. Electromechanics and control systems (Встроенные микроэлектронные системы) CHAPTER 7. Microelectronic Embedded Systems (Электромеханика и системы управления) CHAPTER 8. Modeling and situational quality management in -
International Student Guide Welcome !
International Student guide www.univ-paris-diderot.fr Welcome ! Dear students from around the world, You have decided to come and study at Université Paris Diderot, the only multi-disciplinary university in Paris. Each year, around 6,000 foreign students register with Université Paris Diderot either individually or in the context of a mobility programme. To make your arrival and integration within the university easier, we suggest that you start by preparing for the various administrative and educational formalities awaiting you before and after your arrival, not to mention the many services available on the university campus, now. This guide is at your disposal to assist you in passing your courses at Université Paris Diderot. The International relations office Welcome to Université Paris Diderot pg. 5 Living in Paris pg. 31 Presentation of Université Paris Diderot Administrative formalities • A bit of background pg. 6 • Visas and residence permits pg. 32 • Courses pg. 8 • Social and medical cover pg. 35 • Foreign students pg. 9 • International relations office (BRI) pg. 9 Financing your programme • Grants from the French government pg. 38 Study organisation • Specific programmes pg. 39 • The LMD reform pg.10 • CROUS (Student services) grants from pg. 40 the Ministry of National Education (MEN) • The European Credit Transfer pg. 11 System (ECTS) Contents • The university calendar pg. 12 Working in France • Legislation pg. 41 How to register • Job vacancies pg. 43 • Registration at the university pg. 13 • Students registering individually pg. 14 Accommodation • Students on mobility programmes p. 24 • Types of accommodation pg. 44 • Financial assistance for housing pg. 51 Learning French • Intensive course in French language pg. -
CURRICULUM VITAE Nicolas Chevalier, Born 26Th of January 1983, French
CURRICULUM VITAE Nicolas Chevalier, born 26th of January 1983, French EDUCATION 2007 – 2010 PhD in Physics, Pierre & Marie Curie University, Saclay, France, top honors Thesis in experimental biophysics: « The influence of organic surfaces on the heterogeneous nucleation of calcium carbonate », under the supervision of Dr. P. Guenoun, LIONS laboratory, CEA Saclay. 2001 – 2006 M.S. in Physics, Swiss Federal Institute of Technology, EPFL, Lausanne, Switzerland Thesis work: modeling of crystal growth in gels, Prof. M. Droz, University of Geneva. 2003 – 2004 Lomonossov State University (MSU), Physics Faculty, Russia. 3rd Year abroad 2000 Scientific Baccalaureate, Lycée Français de Vienne, Austria, with top honors WORK EXPERIENCE 2016 – CNRS CR2 Researcher, Biophysics & Physical Embryology Laboratoire Matière Systèmes Complexes (MSC), Paris Diderot University, France Together with my collaborators, I Demonstrated that the first digestive movements in the embryo are due to mechanosensitive smooth muscle calcium waves and that they drive the anisotropic morphogenesis of the intestine. I developed the first robust protocol to grow embryonic intestinal explants in culture. Demonstrated key roles of the enteric nervous system in coordinating contractions of longitudinal and circular smooth muscle layers, giving rise to peristaltic transport. I demonstrated how the pressure-sensitive reflex of the intestine arises during embryonic development by asymmetric mechanosensitive neural inhibition of the smooth muscle layer. Revealed a nematic orientation phase transition of neurons in the developing mouse gut, driven by extracellular matrix (second harmonic generation microscopy). Developed novel methods to quantify the biophysical frictional properties of hair fibers, and elaborated a method to produce hydrophobic powders with important industrial applications. Collaborated with biologists to quantify intestinal motility in a desmin KO mouse model (A. -
Determinants of Home Parenteral Nutrition Dependence and Survival of 268 Patients with Non-Malignant Short Bowel Syndrome
Clinical Nutrition 32 (2013) 368e374 Contents lists available at SciVerse ScienceDirect Clinical Nutrition journal homepage: http://www.elsevier.com/locate/clnu Original article Determinants of home parenteral nutrition dependence and survival of 268 patients with non-malignant short bowel syndrome Aurelien Amiot a,c, Bernard Messing a,c, Olivier Corcos a,c, Yves Panis b,c, Francisca Joly a,c,* a Department of Gastroenterology and Nutrition Support, PMAD, Beaujon Hospital, APHP, Clichy, France b Department of Colorectal Surgery, PMAD, Beaujon Hospital, APHP, Clichy, France c Paris Diderot University, Paris, France article info summary Article history: Background & aims: Short bowel syndrome (SBS) is a rare and severe condition where home parenteral Received 9 April 2012 nutrition (HPN) dependence can be either permanent or transient. The timing of HPN discontinuation Accepted 13 August 2012 and the survival, according to SBS characteristics, need to be further reported to help plan pre-emptive intestinal transplantation and reconstructive surgery. Keywords: Methods: 268 Non-malignant SBS patients have been followed in our institution since 1980. HPN Short bowel syndrome dependence and survival rate were studied with univariate and multivariate analysis. Home parenteral nutrition Results: Median follow-up was 4.4 (0.3e24) years. Actuarial HPN dependence probabilities were 74%, Intestinal adaptation 64% and 48% at 1, 2 and 5 years, respectively. In multivariate analysis, HPN dependence was significantly decreased with an early (<6 mo) plasma citrulline concentration >20 mmol/l, a remaining colon >57% (4/7) and a remnant small bowel length >75 cm. Among the 124 patients who became HPN independent, 26.5% did so more than 2 years after SBS constitution. -
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) -
Efficacy of Online Nutritional Coaching in Patients with Type 2 Diabetes and Abdominal Obesity
Wednesday, November 8, 2017 Press release Efficacy of online nutritional coaching in patients with type 2 diabetes and abdominal obesity A study coordinated by Dr. Boris Hansel and Prof. Ronan Roussel, from the Diabetes- Endocrinology and Nutrition Department at Hôpital Bichat – Claude-Bernard, AP-HP and the Cordeliers Research Center (Inserm/Pierre and Marie Curie University, Paris Diderot, Paris Descartes University) shows that online nutritional coaching -an automated nutritional support program- improves dietary habits and glycemic control in patients with type 2 diabetes and abdominal obesity. These results were published in the Journal of Medical Internet Research, JMIR on November 8, 2017. Several nutritional coaching offers (personal support) have appeared on the internet in recent years, particularly in France. Whether a passing craze or a genuine revolution in nutritional management methods, online coaching is emerging as part of the treatment of chronic disorders. It is now being tested in certain hospitals, such as Hôpital Bichat-Claude Bernard, AP-HP, in order to achieve online support practically comparable to face-to-face contact. Eating a balanced diet and taking appropriate regular physical exercise are the basis for treating type 2 diabetes and excess weight. However, for many diabetics, these recommendations are difficult to apply in the long term due to the lack of specific guidance in determining where efforts should be focused. While online support tools have been shown, in certain cases, to be effective, no French studies have tested online nutritional coaching to date, particularly for diabetes and/or abdominal obesity, in terms of reducing calorie intake and increasing physical exercise, resulting in weight loss similar to that achieved through hospital follow-up. -
International Winter Schools in Russia
International winter schools in Russia COUNTRY OVERVIEW Geography Russia spans from the eastern plains of Europe to the Pacific Ocean in Asia, making it the largest country in the world. The coasts of Russia are washed by 12 seas and three oceans. There is hardly any country in the world where such a variety of scenery and vegetation can be found: steppes in the south, plains and forests in the midlands, tundra and taiga in the north, highlands and deserts in the east. There are 11 time zones in Russia, which is more than in any other country in the world. Climate Due to its vast territory, Russia is a country of natural contrasts. The northern part of the country is located in arctic and subarctic climate zones, while the southern regions have a subtropical climate. Normally Moscow, St. Petersburg and Kazan have very warm summers and fairly cold winters, while Tomsk in Siberia often has temperatures of -40 C or colder in winter. Culture Despite its vast area the population is 146 million people, less than the United States, Brazil or Pakistan. However, it is extremely diverse culturally. There are about 185 ethnic groups, whereas Slavs (the first inhabitants of Russia, Ukraine and Belarus) comprise the major ethnicity. Russian is the only official language across the country, but there are more than 25 different languages that are considered official in certain regions. Economy Russia is the biggest gas and second biggest oil exporter in the world and also has vast stocks of precious metals. Other important sectors include information technology, defense, agriculture and aerospace.