Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Intermediate report 2015

[Introduction] This 2015 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2015 the analyses of the previous projects within the former Framework Contract TAXUD/2008/CC/099 and the current Framework Contract TAXUD/2013/CC/120. Following the methodology used in previous work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on corporations in each country, but also includes analyses of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME). This report is organized as follows. Section A introduces the tax parameters for the period 1998 - 2015 covered by this report. These tax parameters form the basis of the computations of effective tax rates. Section B provides worked examples for several countries for a better understanding of the model. Section C then provides detailed results for domestic investment in all countries covered in this report. In addition to results focusing on the corporate level, this report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level for three different types of shareholders when calculating effective tax rates on domestic investment. Section D presents estimates for effective tax burdens of cross-border investment if all countries were either locations of investment or locations of the investor. Finally, Section E provides effective tax burdens of SMEs in selected countries. Please note that all results presented in this report refer to the legal situation as of 1 July 2015

Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2013/CC/120: Final report

[Introduction] This 2016 report of the project TAXUD/2013/CC/120 presents estimates of the effective tax rates on investment in the EU member states, FYROM and Turkey as well as Norway, Switzerland, Canada, Japan and the United States. The work presented in this report updates for the year 2016 the analyses of the previous projects within the former Framework Contract TAXUD/2008/CC/099 and the current Framework Contract TAXUD/2013/CC/120. Following the methodology used in previous work, we apply the Devereux and Griffith framework to compute effective tax levels. The report considers primarily taxes on corporations in each country, but also includes analyses of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME). Background information to the applied model can be found in Devereux and Griffith (1999, 2003), Schreiber et al. (2002) and European Commission (2008, p. 3-54). In addition, the European Commission has recently published studies on the specific impact of interest and inflation rates, tax planning and the debt/equity bias on forward-looking effective tax rates. This report is organized as follows. Section A introduces the tax parameters for the period 1998 - 2016 covered by this report. These tax parameters form the basis of the computations of effective tax rates. Section B provides worked examples for several countries for a better understanding of the model. Section C then provides detailed results for domestic investment in all countries covered in this report. In addition to results focusing on the corporate level, this report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level for three different types of shareholders when calculating effective tax rates on domestic investment. Section D presents estimates for effective tax burdens of cross-border investment if all countries were either locations of investment or locations of the investor. Finally, Section E provides effective tax burdens of SMEs in selected countries. Please note that all results presented in this report refer to the legal situation as of 1 July 2016

Modified bibenzimidazole ligands as spectator ligands in photoactive molecular functional Ru-polypyridine units? Implications from spectroscopy

The photophysical properties of Ruthenium-bipyridine complexes bearing a bibenzimidazole ligand were investigated. The nitrogens on the bibenzimidazole-ligand were protected, by adding either a phenylene group or a 1,2-ethandiyl group, to remove the photophysical dependence of the complex on the protonation state of the bibenzimidazole ligand. This protection results in the bibenzimidazole ligand contributing to the MLCT transition, which is experimentally evidenced by (resonance) Raman scattering in concert with DFT calculations for a detailed mode assignment in the (resonance) Raman spectra

A Brief Review of Our Agile Teaching Formats in Entrepreneurship Education

Companies are confronted with increasingly demanding environments, including globalization, technologization, intergenerationality, and crises such as the coronavirus pandemic. To accept uncertainties as a challenge and to recognize opportunities for development, well-educated and resilient founders are needed who can foster innovation and sustainable development within society and the economy. The majority of today’s entrepreneurs have an academic background. Hence, institutions for higher education need to provide comprehensive educational offerings and support initiatives to train and sensitize future entrepreneurs. Therefore, since 2013, agile teaching formats have been developed in our project at a Bavarian university of applied sciences. In two stages, we founded a limited company for hands-on experimentation with entrepreneurship and also conceptualized an elective course and an annual founders’ night. Based on a theoretical model and continuous teaching evaluations, we adjusted the individual modules to suit the target group. The objective is to promote the acquisition of key competencies and exert a positive influence on the startup quotient in the region. There are six startups by students who can be traced back to our project. This indicates that a target-group-oriented educational program encourages motivation and awareness of entrepreneurial thinking and action among students

Hole injection dynamics from two structurally related Ru-bipyridine complexes into NiOx is determined by the substitution pattern of the ligands

The dyes bis[2,2′-bipyridine][4,4′-dicarboxy-2,2′-bipyridine]ruthenium(II) dihexafluorophosphate, [Ru(bpy)2dcb](PF6)2 (Ru1), and tris[4,4′-bis(ethylcarboxy)-2,2′-bipyridine]ruthenium(II) dihexafluorophosphate, [Ru(dceb)3](PF6)2 (Ru2), attached to NiOx nanoparticle films were investigated using transient absorption and luminescence spectroscopy. In acetonitrile solution the dyes reveal very similar physical and chemical properties, i.e. both dyes exhibit comparable ground state and long-lived, broad excited state absorption. However, when immobilized onto a NiOx surface the photophysical properties of the two dyes differ significantly. For Ru1 luminescence is observed, which decays within 18 ns and ultrafast transient absorption measurements do not show qualitative differences from the photophysics of Ru1 in solution. In contrast to this the luminescence of photoexcited Ru2 on NiOx is efficiently quenched and the ultrafast transient absorption spectra reveal the formation of oxidized nickel centres overlaid by the absorption of the reduced dye Ru2 with a characteristic time-constant of 18 ps. These findings are attributed to the different localization of the initially photoexcited state in Ru1 and Ru2. Due to the inductive effect (−I) of the carboxylic groups, the lowest energy excited state in Ru1 is localized on the dicarboxy-bipyridine ligand, which is bound to the NiOx surface. In Ru2, on the other hand, the initially populated excited state is localized on the ester-substituted ligands, which are not bound to the semiconductor surface. Hence, the excess charge density that is abstracted from the Ru-ion in the metal-to-ligand charge-transfer transition is shifted away from the NiOx surface, which ultimately facilitates hole transfer into the semiconductor

Antimicrobial resistance and genotypic profiles of Salmonella Saintpaul isolated along beef processing and distribution continuum

Salmonella Saintpaul (SSa) is increasingly reported from food and foodborne outbreak cases. Pulsed field gel electrophoresis (PFGE) is used for screening and tracking of Salmonella infections. Widespread use of antimicrobial agents in humans and food animals could result in antimicrobial resistant Salmonella serotypes. The aim of this study was to characterize S. Saintpaul (n = 28) isolated from various sampling locations at abattoir and meat processing plant lines in Ethiopia for phenotypic antimicrobial resistance and genotypic diversity, and to track its transfer routes. Sampling location, steps and occasions were considered for each isolate description. Antimicrobial sensitivity testing was performed against seven different antimicrobial agents using disc diffusion method. PFGE with XbaI® enzymatic genomic digestion with BioNumerics® analysis was used for genotypic diversity. Of all the isolates tested, only 17.9% were pan susceptible, and 82.1% were resistant to at least one and at most to three antimicrobials. All isolates were susceptible to gentamycin, trimethoprim-sulfamethoxazol and trimethoprim. Resistance to oxytetracycline (82.2%) was predominant followed by 3.6% resistance to each of chloramphenicol, neomycin and polymyxin B. PFGE analysis revealed three distinguishable clusters of pulsotypes but the majority of the isolates (25/28) belonged to cluster-I (SSaX1-4) pulsotype. Indistinguishable/similar cluster of (SSaX 1-4) isolates among and between sampling location, steps and occasions were observed. Majorities of S. Saintpaul (88%) in the cluster-I pulsotype were resistant to oxytetracycline. Our study indicated that oxytetracycline resistance is very common among the S. Saintpaul isolates studied; and the isolates were diverse with similar resistance profiles within the same genomic pulsotypes. Transfer of S. Saintpaul within, between and across sampling locations, during the same or different occasion were determined from SSaX 1-4 pulsotype while cluster-II (SSaX5) indicates transfer from abattoir to butchery. The unique isolate in cluster-III (SSaX6) shows the presence of other possible source of S. Saintpaul for the beef chain contamination

Impact of Industrial Noise on Speech Interaction Performance and User Acceptance when Using the MS HoloLens 2

Even though assistance systems offer more potential due to the increasing maturity of the inherent technologies, Automatic Speech Recognition faces distinctive challenges in the industrial context. Speech recognition enables immersive assistance systems to handle inputs and commands hands-free during two-handed operative jobs. The results of the conducted study (with n = 22 participants) based on the counterbalanced within-subject design demonstrated the performance (word error rate and information transfer rate) of the HMD HoloLens 2 as a function of the sound pressure level of industrial noise. The negative influence of industrial noise was higher on the word error rate of dictation than on the information transfer rate of the speech command. Contrary to expectations, no statistically significant difference in performance was found between the stationary and non-stationary noise. Furthermore, this study confirmed the hypothesis that user acceptance was negatively influenced by erroneous speech interactions. Furthermore, the erroneous speech interaction had no statistically significant influence on the workload or physiological parameters (skin conductance level and heart rate). It can be summarized that Automatic Speech Recognition is not yet a capable interaction paradigm in an industrial context

Electron transfer in a covalent dye–cobalt catalyst assembly – a transient absorption spectroelectrochemistry perspective.

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Investigating Light-Driven Hole Injection and Hydrogen EvolutionCatalysis at Dye-Sensitized NiO Photocathodes: A CombinedExperimental−Theoretical Study

International audienceDye-sensitized photoelectrochemical cells form an emerging technology for the large-scale storage of solar energy in the form of (solar) fuels because of the low cost and easy processing of their constitutive photoelectrode materials. Such hybrid photoelectrodes consist of molecular dyes grafted onto transparent semiconducting metal oxides in combination with catalytic centers. The optimization of the performances of such hybrid photoelectrodes requires a detailed understanding of the light-driven electron transfer processes occurring first at the interface between the semiconducting material and the dye and then between the dye and the catalytic center. Here we address the first of these issues and use quantum chemistry to determine the structural and electronic features of the interfaces between a push-pull dye and the p-NiO (100) surface. We show that these calculations are in good agreement with transient absorption spectroscopic measurements on a prototypical dye-sensitized photocathode system able to evolve hydrogen in the presence of a cobaloxime catalyst in solution

Dye-sensitized PS-b-P2VP-templated nickel oxide films for photoelectrochemical applications.

International audienceMoving from homogeneous water-splitting photocatalytic systems to photoelectrochemical devices requires the preparation and evaluation of novel p-type transparent conductive photoelectrode substrates. We report here on the sensitization of polystyrene-block-poly-(2-vinylpyridine) (PS-b-P2VP) diblock copolymer-templated NiO films with an organic push-pull dye. The potential of these new templated NiO film preparations for photoelectrochemical applications is compared with NiO material templated by F108 triblock copolymers. We conclude that NiO films are promising materials for the construction of dye-sensitized photocathodes to be inserted into photoelectrochemical (PEC) cells. However, a combined effort at the interface between materials science and molecular chemistry, ideally funded within a Global Artificial Photosynthesis Project, is still needed to improve the overall performance of the photoelectrodes and progress towards economically viable PEC devices