„Irdische Herren“? – Lasitius’ Zemopacios onomastisch betrachtet

The present paper presents evidence for treating the expression Zemopacios in Lasitius’ De diis samagitarum […] as referring to the totality of divinities enumerated in the text’s catalogue of gods. Such an extension of reference was made possible by secondarily motivating the name as if connected with žemas “low”. Consequently, Zemopacios adopted traits of an appellativum.Der folgende Aufsatz argumentiert dafür, dass sich Zemopacios in der Götterliste von Lasitius’ De diis Samagitarum […] auf alle im nachfolgenden Text aufgezählten Gottheiten bezieht. Eine solche Ausweitung des Bezugsrahmens wurde ermöglicht durch eine sekundäre Bezugnahme des Theonyms auf das Adjektiv žemas „niedrig“. Dies hatte zur Folge, dass sich der Name den Appellativa annäherte

Verteilungswirkungen der Reformpläne der Großen Koalition : Rentner und Familien sind die Hauptprofiteure

Das stabile Wirtschaftswachstum der vergangenen Jahre hat finanzielle Spielräume im deutschen Staatshaushalt geschaffen. Diese will die neu gebildete Große Koalition unter anderem nutzen, um breite Bevölkerungsschichten zu entlasten. Im Koalitionsvertrag von CDU/CSU und SPD sind dazu eine ganze Reihe von sozial- und steuerpolitischen Reformmaßnahmen aufgeführt, deren Verteilungseffekte in der vorliegenden Untersuchung abgeschätzt werden. Um das Ausmaß der Verteilungseffekte festzustellen, wird das verfügbare Haushaltseinkommen vor und nach der Reform ermittelt. Unterstellt wird auch, dass sämtliche Maßnahmen heute eingeführt werden, auch wenn deren Umsetzung selbstverständlich für unterschiedliche Zeitpunkte geplant ist. Folgende Maßnahmen werden in den Berechnungen berücksichtigt: die weitgehende Abschaffung des Solidaritätszuschlags, die Erhöhung des Kindergeldes und des Kinderfreibetrags, die Abschaffung der Obergrenze beim Kinderzuschlag, die Abschaffung der Kita-Gebühren, die Absenkung der Beiträge zur Arbeitslosenversicherung und die paritätische Finanzierung der Krankenversicherungsbeiträge zu gleichen Teilen durch Beschäftigte und Betriebe. Außerdem werden die Stabilisierung des Rentenniveaus bei 48 Prozent und die Ausweitung der Mütterrente untersucht

Hemorrhagic shock after endoscopic biopsy of sigmoid cancer: pseudoaneurysm of the rectal superior artery

An 86-year-old man without significant comorbidity presented with weight loss, diarrhea, and iron deficiency anemia. No signs of gastrointestinal bleeding were noticed. Colonoscopy was performed, and sigmoid cancer was suspected (a). Biopsies were obtained, which confirmed colonic adenocarcinoma. Eight hours after the endoscopy, the patient developed massive hematochezia, followed by hemodynamic instability (blood pressure 60/30 mm Hg; heart rate 120 bpm; and hemoglobin drop from 9.8 g/dL to 6.1 g/dL within 2 hours). After stabilization with intravenous fluids, norepinephrine, and transfusion of 1 unit of red blood cells, endoscopy was repeated and ruled out ongoing bleeding. A computed tomography scan confirmed a mass of the sigmoid colon, which extended along the inferior mesenteric artery and to the os sacrum. Within the sigmoid wall, extravasation of the contrast medium was seen into a structure of 2.3 × 1.7 cm. Computed tomography reconstructions suspected pseudoaneurysm of the inferior mesenteric artery (Figures B, C). In the absence of distant metastases, surgical resection was attempted urgently. However, owing to infiltration of the aortic wall, curative resection was impossible and colostomy was performed. Angiography confirmed a large pseudoaneurysm of the rectal superior artery, and embolization was performed successfully. The further course was unremarkable

Determinants of Web-based CSR Disclosure in the Food Industry

Purpose –Web-based CSR disclosure bears a variety of advantages for firms. Determining factors for web-based CSR disclosure have been analyzed in several papers. However, only limited research has been conducted on both, the food industry and small and midsized enterprises. This paper is one contribution to fill this gap as we investigate web-based CSR communication of food processors including SME.Design/methodology/approach – We analyzed corporate communication on the websites of N=71 food producers from North Rhine-Westphalia, Germany using dictionary-based content analysis. Based on an ordered logit model the relationship between CSR communication and size, profitability, indebtedness and closeness to market was estimated. Economic data were obtained from the commercial database Dafne.Findings – Our results reveal that larger firms provide relatively more CSR information than smaller firms. There was no significant relationship between CSR disclosure and profitability or indebtedness of a company and ambiguous ones with regard to the determinant ‘closeness to market’. Regarding the different areas of communication we found that social compared to environmental aspects were underrepresented.Practical implications – Social aspects of CSR could be used for differentiation at the market. Furthermore as smaller firms provide relatively fewer information on CSR it might be worthwhile to analyze central impediments for CSR communication for those companies.Originality/Value – This paper contributes to the ongoing discussion about firms’ CSR communication. It provides for a convenience sample of 71 food processing firms’, including SME, insight regarding the determinants for CSR disclosure on firms’ websites. With the focus on the food industry and the inclusion of SMEs we contribute with our study to two under-researched areas

Determinants of Web-based CSR Disclosure in the Food Industry

Purpose –Web-based CSR disclosure provides a variety of advantages for firms. Determining factors for web-based CSR disclosure have been analyzed in several papers. However, only limited research has been conducted on both, the food industry and small and midsized enterprises. This paper is one contribution to fill this gap as we investigate web-based CSR communication of food processors including SME.Design/methodology/approach – We analyzed corporate communication on the websites of 71 food producers from North Rhine-Westphalia, Germany using dictionary-based content analysis. Based on an ordered logit model the relationship between CSR communication and size, profitability, indebtedness and closeness to market was estimated. Economic data were obtained from the commercial database DAFNE.Findings – Our results reveal that larger firms provide relatively more CSR information than smaller firms. There was no significant relationship between CSR disclosure and profitability or indebtedness of a company and an ambiguous relationship with regard to the determinant ‘closeness to market’. Regarding the different areas of communication we found that social compared to environmental aspects were underrepresented.Practical implications – Social aspects of CSR could be used for differentiation in the market. Furthermore, as smaller firms provide relatively less information on CSR it might be worthwhile to analyze the central impediments for CSR communication for those companies.Originality/Value – This paper contributes to the ongoing discussion about firms’ CSR communication. From a convenience sample of 71 food processing firms, including SME, it provides insight regarding the determinants for CSR disclosure on firms’ websites. With the focus on the food industry and the inclusion of SME we contribute with our study to two under-researched areas

Vorsätzliche Schädigung von Anlegern im europaweiten arbeitsteiligen Wertpapierver­trieb: der internationale Gerichtsstand nach der EuGWO

Käufer risikoreicher Finanzmarktprodukte, die im Zuge der Finanzmarktkrise dramatisch an Wert verloren haben, sind in aller Regel daran interessiert, die Marktakteure, die sie in den Genuss der Wertpapiere gebracht haben, in die Haftung zu nehmen. Im heute üblichen arbeitsteiligen Strukturvertrieb von Kapitalmarktprodukten [1] kommen dafür mehrere Anspruchsgegner in Betracht. Zwischen Anleger und Emittent besteht regelmäßig eine dichte Kette von unterschiedlichen Finanzmarktintermediären, wie etwa Anlageberater, Anlagevermittler, Abschlussprüfer, Depotbanken oder Vermögensverwalter, die ihre spezialisierten Dienstleistungen am Markt anbleten und so den Absatz von Finanzprodukten fördern. In Österreich wird in diesem Zusammenhang aktuell diskutiert, in wie weit ein Kreditinstitut, das sich auf die Ausführung von Wertpapiergeschäften sowie die Depotführung beschränkt, Aufklärungspflichten gegenüber einem Anleger treffen, der sich von einem selbstständigen ('kundennäheren') Anlageberater betreuen lässt. Die vorliegende Entscheidung des EuGH in der Rs C-288/11, Melzer/MF Global UK Ltd [2], bietet Gelegenheit zwei in diesem Zusammenhang bislang noch nicht umfassend behandelte Fragen zu beleuchten: die internationale Zuständigkeit sowie deliktische Schadenersatzansprüche des Anlegers bei grenzüberschreitendem Strukturvertrieb von Finanzmarktprodukten

Parafoveal and foveal N400 effects in natural reading:A timeline of semantic processing from fixation-related potentials

The depth at which parafoveal words are processed during reading is an ongoing topic of debate. Recent studies using RSVP-with-flanker paradigms have shown that implausible words within sentences elicit N400 components while they are still in parafoveal vision, suggesting that the semantics of parafoveal words can be accessed to rapidly update the sentence representation. To study this effect in natural reading, we combined the co-registration of eye movements and EEG with the deconvolution modeling of fixation-related potentials (FRPs) to test whether semantic plausibility is processed parafoveally during Chinese sentence reading. For one target word per sentence, both its parafoveal and foveal plausibility were orthogonally manipulated using the boundary paradigm. Consistent with previous eye movement studies, we observed a delayed effect of parafoveal plausibility on fixation durations that only emerged on the foveal word. Crucially, in FRPs aligned to the pre-target fixation, a clear N400 effect emerged already based on parafoveal plausibility, with more negative voltages for implausible previews. Once participants fixated the target, we again observed an N400 effect of foveal plausibility. Interestingly, this foveal N400 was absent whenever the preview had been implausible, indicating that when a word’s (im)plausibility is already processed in parafoveal vision, this information is not revised anymore upon direct fixation. Implausible words also elicited a late positive complex (LPC), but exclusively in foveal vision. Our results provide convergent neural and behavioral evidence for the parafoveal uptake of semantic information, but also indicate different contributions of parafoveal versus foveal information towards higher-level sentence processing