Karl-Heinrich Anders Studied Computer Science at the University of Stuttgart and Obtained the Master's Degree
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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. -
Zoning Ordinance 2021
Zoning Ordinance 2021 Hanover, New Hampshire July 13, 2021 Zoning Ordinance of the Town of Hanover New Hampshire Adopted by Town Meeting: March 2, 1976 Amended by Town Meeting: March 8, 1977 March 12, 1991 May 9, 2006 March 14, 1978 March 10, 1992 May 8, 2007 March 13, 1979 March 9, 1993 May 13, 2008 March 11, 1980 May 10, 1994 May 12, 2009 November 4, 1980 May 9, 1995 May 11, 2010 March 10, 1981 May 14, 1996 May 10, 2011 March 9, 1982 May 13, 1997 May 8, 2012 November 2, 1982 May 12, 1998 May 14, 2013 March 8, 1983 May 11, 1999 May 13, 2014 March 13, 1984 May 9, 2000 May 12, 2015 March 12, 1985 May 8, 2001 May 10, 2016 March 11, 1986 May 14, 2002 May 9, 2017 March 10, 1987 October 29, 2002 May 8, 2018 March 8, 1988 May 13, 2003 May 14, 2019 March 14, 1989 May 11, 2004 July 7, 2020 March 13, 1990 May 10, 2005 July 13, 2021 Table of Contents ARTICLE I. AUTHORITY, PURPOSE, APPLICABILITY ................................................... 1 101 Authority ....................................................................................................................... 1 102 Purpose .......................................................................................................................... 1 103 Title ............................................................................................................................... 1 104 Effective date ................................................................................................................ 1 105 Amendments ................................................................................................................ -
Baden-Württemberg Exchange Program
Baden-Württemberg Exchange Program Baden-Württemberg Exchange Program offers doctoral students the opportunity to spend up to one year at one of the top institutions of higher education in southern Germany. The participating institutions include: • University of Freiburg (http://www.uni-freiburg.de/) • University of Heidelberg (https://www.uni-heidelberg.de/index_e.html) • University of Hohenheim (https://www.uni-hohenheim.de/en) • Karlsruhe Institute of Technology (http://www.kit.edu/english/) • University of Konstanz (https://www.uni-konstanz.de/en/) • University of Mannheim (https://www.uni-mannheim.de/en/) • University of Stuttgart (https://www.uni-stuttgart.de/en/index.html) • University of Tübingen (https://uni-tuebingen.de/en/) • Ulm University (https://www.uni-ulm.de/en/) The exchange program offers many attractive features: • An opportunity to conduct research or study at no tuition cost to Yale doctoral students at the German institutions, as well as easily collaborate with German faculty and students • If interested, taking a German language course or a substantial language program (depending on the length of the exchange) to familiarize students with German culture and customs • A generous scholarship from the Baden-Württemberg Foundation (900 Euros/month) which makes the program affordable (additional funding may be available through MacMillan Center) • Flexible length of the exchange: semester, year or summer (students must apply for at least three months of exchange) • Dormitory housing (in single rooms) with German and -
The Stuttgart Region – Where Growth Meets Innovation Design: Atelier Brückner/Ph Oto: M
The Stuttgart Region – Where Growth Meets Innovation oto: M. Jungblut Design: Atelier Brückner/Ph CERN, Universe of Particles/ Mercedes-Benz B-Class F-Cell, Daimler AG Mercedes-Benz The Stuttgart Region at a Glance Situated in the federal state of Baden- The Stuttgart Region is the birthplace and Württemberg in the southwest of Germa- home of Gottlieb Daimler and Robert ny, the Stuttgart Region comprises the Bosch, two important figures in the history City of Stuttgart (the state capital) and its of the motor car. Even today, vehicle five surrounding counties. With a popula- design and production as well as engineer- tion of 2.7 million, the area boasts a highly ing in general are a vital part of the region’s advanced industrial infrastructure and economy. Besides its traditional strengths, enjoys a well-earned reputation for its eco- the Stuttgart Region is also well known nomic strength, cutting-edge technology for its strong creative industries and its and exceptionally high quality of life. The enthusiasm for research and development. region has its own parliamentary assembly, ensuring fast and effective decision-mak- All these factors make the Stuttgart ing on regional issues such as local public Region one of the most dynamic and effi- transport, regional planning and business cient regions in the world – innovative in development. approach, international in outlook. Stuttgart Region Key Economic Data Population: 2.7 million from 170 countries Area: 3,654 km2 Population density: 724 per km2 People in employment: 1.5 million Stuttgart Region GDP: 109.8 billion e Corporate R&D expenditure as % of GDP: 7.5 Export rate of manufacturing industry: 63.4 % Productivity: 72,991 e/employee Per capita income: 37,936 e Data based on reports by Wirtschaftsförderung Region Stuttgart GmbH, Verband Region Stuttgart, IHK Region Stuttgart and Statistisches Landesamt Baden-Württemberg, 2014 Stuttgart-Marketing GmbH Oliver Schuster A Great Place to Live and Work Top Quality of Life Germany‘s Culture Capitals 1. -
Studying in the Land of the Future!
Baden-Württemberg DAS LAND DER ZUKUNFT! Entdecken Sie die attraktiven Deutschland Studien- und Forschungsbedingungen unseres Landes! Baden- Württemberg We’re here to help. Welcome to Baden-Württemberg Do you have questions about studying or conducting research in Baden-Württemberg? Perhaps you are thinking about pursuing your academic career in Baden-Württemberg, you are looking for partners for knowledge-sharing or joint research projects, or you would like to visit us to gain some first-hand impressions? Then Baden-Württemberg International is here STUDYING IN to help: [email protected] Baden-Württemberg International (bw-i) is the centre of compe- tence of the German state of Baden-Württemberg for the inter- THE LAND nationalisation of business and science. We lend support to domestic and foreign companies, clusters and networks, research institu- tions and universities as well as to regions and municipalties by serving as the central first point-of-contact in all questions relat- ing to internationalisation. OF THE FUTURE! Find out more ! Visit www.bw-studyguide.de and www.bw-career.de/en/home find out more about studying and conducting research in Baden-Württemberg. Follow us and on Facebook: Instagram: bw-studyguide study_in_bw Baden-Württemberg DAS LAND DER ZUKUNFT! Entdecken Sie die attraktiven Deutschland Studien- und Forschungsbedingungen unseres Landes! Baden- Württemberg WELCOME TO BADEN-WÜRTTEMBERG Contents 4 – 17 18 – 23 24 – 27 THE STATE OF BADEN- RESEARCH UNIVERSITIES OF We’re here to help. Welcome to Baden-Württemberg WÜRTTEMBERG UNIVERSITIES APPLIED SCIENCES Do you have questions about studying or conducting research in Baden-Württemberg? Perhaps you are thinking about Discover everything that Study with the best at Applied study at the pursuing your academic career in Baden-Württemberg, you are Baden-Württemberg the state’s nine research 23 state-run universities looking for partners for knowledge-sharing or joint research has to offer: its economy, universities. -
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. -
Workshop: Possessive Relations: Interpretation, Syntax and Argument
Workshop: Possessive relations: interpretation, syntax and argument structure University of Stuttgart Call deadline: 16-August-2017 Possession is a semantic relation holding between two referents: the possessor and the pos- sessee. A marker/construction is said to express possession relation if it can minimally express ownership of some object by a person. However, morphosyntactic means used to code ownership such as English have usually express many more related meanings (possession sensu lato) such as part-whole, kinship, location, experiencer/beneficiary, attributive or social relations (inter alia, Belvin 1996). Alongside with this versatility in meaning there is also significant variation in the morphosyntactic means that code possession. E.g., languages vary as to whether they employ the intransitive presentational/existential strategy (BE type) with no dedicated lexical verb or the transitive strategy with a special possession verb (HAVE type) for the predicative possession (cf. Stassen 2013); there is even more variation with internal possession: genitive case/adpositions, possessive agreement indexes, zero, etc. (cf. Aikhenvald & Dixon 2013; Börjars et al. 2013; Jacob 2003). Finally, other constructions have been claimed to involve possession: different kinds of external-possessor constructions (EPC), e.g., the “possessor promotion to dative”, the locative EPC, restrictive-topic or applicative con- structions, etc. (cf. Payne & Barshi 1999; Lee-Schoenefeld 2006; Pylkkänen 2008). The workshop aims at bringing together linguists working on possession from different angles and with different theoretical persuasions. Topics on any aspect of possession such as the following ones are welcome: Interpretation: To what extent can the particular interpretation be derived from the meaning of the parts and how much is determined by pragmatic reasoning and context (e.g., Vikner & Jensen 2002; Seržant 2016)? Syntax: Are subtypes of possession associated with different structures or are they derived from one underlying locative structure (Boneh & Sichel 2010 vs. -
Baden-Württemberg Exchange Program
Baden-Württemberg Exchange Program Program Overview This program is a North Carolina Exchange program hosted by UNC Greensboro. In this unique program, North Carolina students have the chance to study at one of the Baden-Wuerttemberg Universities in Germany, and in exchange, Baden-Wuerttemberg students have the opportunity to study at one of the participating North Carolina public institutions. Program Facts Application & Eligibility Locations Program Dates *University of Mannheim (Mannheim) (Karlsruhe, Konstanz, Tübingen, and Hohenheim ) Heidelberg University (Heidelberg) Full Academic Year .................... Aug, Sept, or Oct to July *University of Hohenheim (Stuttgart) Spring .........................................Jan, Feb, or April to July *Karlsruhe Institute of Technology (KIT) (Karlsruhe) *University of Konstanz (Konstanz) Application Deadlines University of Stuttgart (Stuttgart) Fall/Academic Year ...................................... Mid-February *University of Tübingen (Tübingen) Spring ......................................................... Early October University of Ulm (Ulm) University of Freiburg *spring options Eligibility • (All but Mannheim) Minimum equivalency of two years of German Type of Program ............................................... Exchange • (Mannheim) Two years of German if taking German Program Dates classes • Must a degree-seeking student (Most Locations) • Have at least sophomore standing Full Academic Year ........................ October to September • Have at least a 2.75 cumulative GPA Spring -
Excellence in Engineering and Science Made in Germany TU9 Alliance
Excellence in Engineering and Science Made in Germany TU9 Alliance Technische Leibniz Universität University Berlin Hannover Technische Universität Braunschweig Technische RWTH Universität Aachen Dresden University Technische Universität Darmstadt Karlsruhe Institute of Technology Technical University University of Stuttgart of Munich TU9 Mission Statement TU9 — German Universities of Technology Excellence in Engineering and Science Made in Germany TU9 is the Alliance of leading Universities of Technology in Germany: RWTH Aachen University, Technische Universität Berlin, Technische Universität Braunschweig, Technische Universität Darmstadt, Technische Universität Dresden, Leibniz University Hannover, Karlsruhe Institute of Technology, Technical University of Munich, and University of Stuttgart. Tradition, excellence, and innovation are the hallmarks of TU9 Universities. Founded during the Industrial Age, they contributed decisively to tech nological progress back then and continue to do so today. They enjoy an outstanding reputation around the world as renowned research and teaching institutions that promote the transfer of knowledge and tech nology between universities and practice. As such, they train exceptional young academics for careers in science, business, and administration and assume social responsibility. TU9 Universities foster top-class inter- national networks and diverse cooperation with industry, making them a key element of the German science and innovation landscape. The excellent research and teaching at TU9 Universities are based on independence, plurality, and freedom of expression. TU9 Universities have always been places of intellectual and cultural diversity where inter nationalization and integration are a matter of course. TU9 Universities embody ▪ tradition & innovation, ▪ excellence & interdisciplinarity, ▪ cooperation & competencies, and the world of tomorrow. TU9 Universities … excel in pioneering creative research in engineering and the natural sciences. -
Media Release Re Woolworths Media Release
Goodman to build 45,000 sqm facility for Volkswagen Commercial Vehicles in Hanover Date 2 November 2011 Release Immediate Goodman Group (Goodman) has signed a major pre-committed development in Germany with Volkswagen Commercial Vehicles on a new built-to-suit production facility in Hanover. The external supply centre has an area of approximately 45,000 sqm and will incorporate just-in-time supply for the production of the Amarok, one of Volkswagen’s commercial vehicles. Today’s announcement confirms Goodman’s position as the market leader in the development and management of logistics facilities in Germany. “Goodman has a strong track record in the development of logistics facilities for the automotive industry, which we have demonstrated through projects in recent months that include BMW in Leipzig, Mercedes-Benz in Malsch. We are delighted to have been selected by Volkswagen Commercial Vehicles as their project partner and with the confidence placed in us and our proven experience in delivering quality logistics space for our customers. We also hope to be more involved in the Hanover region in the future,” said Andreas Fleischer, Goodman Country Manager for Germany. For the current project, Goodman acquired a total area of 83,000 sqm in the “Schwarze Heide“ (Black Heath) commercial area of Hanover, near Volkswagen’s commercial vehicle production facility. The site has convenient links to the A2 and A353 as well as to Hanover Airport and the Nordhafen port in Hanover. The new building offers approximately 45,000 sqm of undercover storage area. Volkswagen will use 30,000 sqm of this space as storage for the just-in-time supply in the Amarok production. -
List of Doctors and Hospitals in Baden-Württemberg
List of Doctors and Hospitals in Baden-Württemberg The Frankfurt Consular District includes Hessen, Rheinland-Pfalz, Baden-Württemberg Nordrhein-Westfalen and the Saarland in the Federal Republic of Germany. (July 2014) The following is only a partial list of English-speaking medical professionals in the Frankfurt Consular District. The choice of a physician is a personal matter and the American Consulate is not in a position to make specific recommendations. The American Consulate General assumes no responsibility for the professional ability or integrity of the persons whose names appear on this list. The names are arranged alphabetically by city (according to field or specialty), and the order in which they appear has no significance. Important! American Citizens living or traveling abroad should be sure they have adequate medical insurance that will cover expenses incurred abroad. Medicare and Medicaid are only valid in the United States. Some private American medical insurance companies will pay for expenses abroad, but most require that the patient pay the bill first, then file for reimbursement. It is common practice in Germany for health care providers to expect payment up front before providing services to individuals not covered by the German health care system. The United States Consulate General does not have funding to help cover medical expenses of American citizens in Germany. Emergency phone numbers: Emergencies (all kinds): 110 Police 110 Ambulance 112 Fire 112 Poison Center for Baden-Württemberg: 0761-19240 Page 1 of 13 HOSPITALS AND CLINICS (Krankenhäuser und Kliniken) STUTTGART Bethesda Krankenhaus Stuttgart Hohenheimer Str. 21, 70184 Stuttgart GmbH Tel.: 0711-2156-0, Fax: 0711-2156-290 Website: www.bethesda-stuttgart.de Klinikum Stuttgart Bürgerhospital Tunzhofer Str. -
Mayors for Peace Lead City Hannover, Germany
Mayors for Peace Lead City Hannover, Germany Mayors for Peace 11th Executive Conference 2019 in Hannover Thomas Hermann, Deputy Mayor of Hannover 1 Table of Contents 1. Hannover’s role as lead city for German members (2014 – 2019) 2. German website 3. Projects to promote activities among member cities: Flag Day 4. Contributions from Germany 5. Art and peace exhibition “50 Cities – 50 Traces” 6. Ginkgo Project 7. German Mayors for Peace Conference 8. Appeal to the National Government 9. Youth involvement 10. Raising Public Awareness 11. Flyer of events (2017 – 2019) 2 Hannover’s role in Germany 2015 - 2019 Hannover is lead city ▪ Lead City of Germany since 2015 ▪ Vice-president and Executive City since 1983 ▪ Hiroshima and Hannover are sister cities since 1982 Recruiting new members ▪ more than 660 members in 16 federal states ▪ almost 300 new members joined in the past 5 years ▪ sent the sister cities request to all German members and encouraged the mayors to join Mayors for Peace 3 German Mayors for Peace website www.mayorsforpeace.de ▪ integrated in www.hannover.de ▪ launched in October 2016 ▪ clear structure ▪ up-to-date with rotating header ▪ lots of photos ▪ picture gallery of the flag day in member cities 6 main topics: 1. Who are the Mayors for Peace? 2. Activities 3. Flag Day 4. Cooperation with NGOs 5. Hiroshima Secretariat 6. Material and background information 4 Projects to promote activities among member cities The Flag Day, July 8 • over 300 member cities participate • we organize activities in cooperation with ➢ NGOs ➢ local