When Taxation Changes the Course of the Year – Fiscal Year Adjustments and the German Tax Reform 2000/2001

The paper examines 157 German listed corporations that had the option of changing their fiscal year to achieve a possible tax reduction in connection with the major tax reform of 2000/2001. The tax reduction from a change was larger, the larger the expected profits. However, with costs of changing the fiscal year, not all firms that expect a tax reduction from a change may do so. The paper presents empirical evidence that the propensity to change the fiscal year was significantly related to the amount of expected tax savings. This suggests that the corporate tax reduction – in combination with the special German transitory provisions – induced a deadweight loss: corporations incurred a non-tax cost to avoid a tax cost.tax reform, deadweight loss, fiscal year

Environmental Protection, Energy Policy and Poverty Reduction – Synergies of an Integrated Approach

This paper describes the mechanisms that link poverty reduction with climate and energy policy. First, there is a brief analysis of the relationship between ongoing climate change, energy use and poverty. This analysis is followed by an overview of different policy options that have the potential to fight poverty while simultaneously limiting global warming and environmental degradation. Mitigating climate change, transforming the energy systems in developing countries and financing adaptation to climate change are pointed out as central policy fields governments and developing agencies should focus on. Furthermore, one can argue that new technologies to increase energy efficiency and the dissemination of renewable energy systems have an especially strong impact on poverty. Access to clean and cost-efficient energy has a direct effect on the income generation potentials of the poor. Finally, this paper identifies appropriate financing mechanisms to implement the aforementioned strategies.

Comparison of nutrition education approaches on fruit and vegetable intake in older adults

Most Americans do not consume recommended intakes of fruits and vegetables (F/Vs). Hands-on nutrition education applies social cognitive theory as participants practice preparing F/Vs. This study compared a four-week hands-on nutrition education program (L+HO) with lecture only (L) in older adults with assessments at baseline and weeks four and eight. Twenty-three women over the age of 50 participated in either four, 90-minute weekly L+HO classes (n = 14) or four, 40-minute weekly L nutrition education classes (n = 9). Vegetable intake significantly increased at four weeks compared to baseline for both intervention groups. Vegetable intake increased at eight weeks compared to baseline but was only significant for the L group. Fruit intake increased for both intervention groups with significance observed only when the groups were combined for the overall impact of nutrition education. Results did not support a greater increase in F/V intake in the L+HO group for various possible reasons

Students' Conceptualisations of "Peace" and "War" in Drawing-Text Combinations: A Metapragmatic Multimodal Analysis

In this article, we investigate (partly guided) conceptualisations of "peace" (and "war") in children's school drawings and their accompanying textual framings. We draw on a transdisciplinary framework grounded in ethnography and metapragmatics, combining tools from socio‐pragmatic (critical) approaches to multimodal discourse. Our data consists of authentically generated, photographed image‐text worksheets that were publicly displayed on the fence of a primary school in a small town in Northern Italy in April 2022. Combining qualitative and quantitative analytical procedures, the (textual and multimodal) conceptualisations range from peace as a very concrete mode of secure‐relaxed experience of basic relationships, of home and togetherness, and of self, to peace as care and unity on a more (global‐)political scale. Contrary to ideologies on children's drawings as naïve‐unmediated "windows" to inner states, our analysis shows how the trans‐/locally re‐/produced repertoire(s) of multimodal frozen mediated actions (including emblematic patterns such as emojis, peace‐flags, comics‐speech bubbles, etc.) are deployed ranging from realistic scenes to abstract and complex visual designs. Thereby, children show themselves as literate and often humorous‐creative practitioners of visual communication