Empirical analyses of compliance costs and client advocacy in Germany

Diese Dissertation beinhaltet drei Beiträge zu Steuerbefolgungskosten deutscher Unternehmen und zur Rolle deutscher Steuerberater als Interessenvertreter ihrer Mandanten. Die erste Studie untersucht die Auswirkung der Einnahmenüberschussrechnung auf die Befolgungskosten kleinerer Unternehmen in Deutschland. Die deskriptiven Ergebnisse zeigen, dass die Einnahmenüberschussrechnung den Zeitaufwand und die Befolgungskosten signifikant verringert. Allerdings sind die Ergebnisse der multivariaten Analyse nicht eindeutig und davon abhängig, welcher Proxy für die Unternehmensgröße verwendet wird. Die zweite Studie analysiert den Effekt der Einnahmenüberschussrechnung auf die externen Befolgungskosten. Eine Umfrage unter deutschen Steuerberatern deutet darauf hin, dass die Einnahmenüberschussrechnung die externen Befolgungskosten um ca. 30% reduziert. Die Höhe der Steuerberatergebühren wird durch Merkmale wie den Unternehmensstandort beeinflusst. Die dritte Studie befasst sich mit dem Einfluss des Konkurrenzdrucks auf das Ausmaß der Interessenvertretung deutscher Steuerberater. Ein hoher wahrgenommener Konkurrenzdruck und eine geringe Konzentration des Steuerberatermarktes sind mit einer stärkeren Interessenvertretung verbunden. Da die wahrgenommene Konkurrenz unternehmens-spezifische Faktoren erfasst, wird dieses Maß als der am besten geeignete Proxy für den Wettbewerbsdruck angesehen

Potenziale im Informationsmanagement in ökologischproduzierenden Ketten der Schweinefleischerzeugung

EU regulation 834/2007 harmonises the reglementations for the organic production within the EU. Nevertheless, due to national distinctions, the European organic pork production differs in structure of their supply chains (heterogeneity of production and processing). A broad spectrum in characteristics of organic meat programs are consequences. As a result of increasing requirements to quality assurance of products (such as EU regulation 178/2002), traceability becomes more important. Hence, the relevant information has to be selected and data have to be evaluated. These challenges also have to be managed by organic pig producers. A well structured information management, not only internal, but also inter-organisational is essential. This study shows potentials for improving information management in organic pork production chains in Europe

MANAGEMENT VON QUALITÄTSDATEN - EINE EMPIRISCHE ANALYSE IN WERTSCHÖPFUNGSKETTEN DER ÖKOLOGISCH WIRTSCHAFTENDEN SCHWEINEBETRIEBE IN DEUTSCHLAND

Informationsmanagement, Ökologische Schweinefleischproduktion, Wertschöpfungskette, Qualität, Agribusiness, Farm Management, Food Consumption/Nutrition/Food Safety,

Mathematical Programming Models to Increase Land and Water Use Efficiency in Semi-arid NE-Brazil

Construction of the Itaparica dam and reservoir induced changes in the agricultural production systems of the Itaparica micro-region, at the lower-middle São Francisco river basin. Extensive traditional systems were replaced by e.g. irrigated fruit production. However, over twenty years after the dam construction, many farmers are still facing income insecurity. A survey, consisting of expert interviews and structured on-farm interviews, has been conducted to analyze current production systems. A Linear Programming farm optimization model was applied to determine optimal land allocation considering changing production conditions. Income depended strongly on low wages for day laborers, free irrigation water, and stable prices of the main crop, coconut. Diversification of production and improved market access can help to improve farmers’ income situation. Moderate water pricing can raise the awareness of water scarcity and lead to implementation of water saving production methods

Elementare Phänomene der Lebenssituation: Ausschnitte aus einem Jahrzehnt soziologischen Arbeitens

Die Autorin hinterläßt Arbeiten, die einen wichtigen Beitrag zur Theoriebildung und Methodenentwicklung in der intepretativen Soziologie darstellen und durch eine eindrucksvolle Kontinuität in der Entwicklung von Fragestellungen und Untersuchungsstrategien gekennzeichnet sind: Es geht um so elementare Phänomene wie die Entstehung menschlichen Lebens, das Wissen um den eigenen Ursprung, die Beziehung zum eigenen Körper, das Vertrauen in die Tragfähigkeit signifikanter Beziehungen - und darum, was geschieht, wenn das alltagsweltliche Fundament brüchig wird. Verlusterfahrungen, Sozialisationsverletzungen, Normalisierungsversuche und Grenzen von Verarbeitungsmöglichkeiten (etwa im Zusammenhang mit Reproduktionsmedizin und Pränataldiagnostik) treten in den Blick. Im Zentrum dieses Bandes stehen Arbeiten, in denen das Interesse an elementaren Phänomenen der Lebenssituation in der Auseinandersetzung mit drei Gegenstandsbereichen verfolgt wird: der Entstehung von Adoptivfamilien, dem Verlust von "Natürlichkeit" am Beispiel von Zeugung und Schwangerschaft, der Lebensgeschichte von Arbeitsmigrantinnen. Gleichzeitig wird die Praxisrelevanz der Untersuchungen sichtbar: sowohl im Hinblick auf die Selbstreflexion von "Betroffenen" und Professionellen als auch für die öffentliche Diskussion um einen ethisch verantwortlichen Umgang mit neuartigen Handlungsmöglichkeiten und Handlungs- und Legitimationszwängen

Mechanical properties and compositional characteristics of beet (Beta vulgaris L.) varieties and their response to nitrogen application

Mechanical properties of sugar beet are important during harvesting and processing. To potentially correlate mechanical properties with structural features of cell wall polymers, four different Beta varieties (Beta vulgaris L.) were characterized for their mechanical properties and cell wall composition. In addition, the influence of nitrogen fertilization was analyzed. Additional nitrogen fertilization only slightly influenced mechanical properties and cell wall composition. Hardly any structural differences of cell wall polysaccharides were observed for all Beta varieties. Slight differences in alcohol insoluble residue and protein contents, in amino acid profiles of proteins, and in esterification degree of pectins were found. The Beta varieties differed in their contents of cell wall bound phenolic components, and particularly in their dry matter contents. Analyses of mechanical properties of the Beta varieties demonstrated differences in tissue firmness and compressive strength. However, no evidence was found that the observed differences of cell wall composition are responsible for the divergent mechanical properties, with the exception of water contents that were higher in samples with less compressive strength

Socio-economic aspects of irrigation agriculture as livelihood for rural families in Brazil’s semi-arid northeast

Along the lower-middle São Francisco River, in the semi-arid region of northeast Brazil, irrigated agriculture contributes to reduce rural poverty. In the framework of the Itaparica Reservoir construction, three irrigation schemes were implemented in the Pernambuco state to compensate the local population for flooded land. Despite favourable production conditions for irrigated agriculture, many smallholders in the irrigation schemes are facing poverty. To identify socio-economic key indicators on farm income, expert interviews (n=16) and a household survey (n=120) were conducted. The effect of socio-economic factors and crop choice on farm income was investigated by analysis of variance. Insufficient infrastructure, limited market access and low market power, volatility of producer prices, lack of credit availability, unequal distribution of irrigable land, and insufficient social capital and knowledge about irrigated fruit production threatened the smallholders’ livelihoods. Crop choice and availability of irrigable areas were the main characteristics of prosperous smallholders, whereas knowledge intensive and capital intensive perennials as well as high value annual cash crops with high risks of yield losses were the most profitable crops. Thus, wealthier farmers were more likely to generate high farm income. Agricultural extension, investments in infrastructure, especially in improved market access and value-adding facilities, and off-farm income alternatives are recommended to provide adequate income to the local population and prevent rural exodus

Method for in-field texture analysis of sugar beet roots using a handheld penetrometer

Methodology for analysing textural properties of sugar beet roots in the laboratory has previously been established. It has been shown to be reliable and of value in exploring relationships between textural properties, damage rates, and storability of varieties. In this paper, a methodology for the assessment of textural properties in-field, prior to harvest, using an inexpensive handheld penetrometer is examined. Three sugar beet varieties were grown in Belgium, the Netherlands, and Sweden during 2019. Textural properties were assessed in-field with the handheld penetrometer 2, 1 and 0 months prior to harvest, and with the laboratory penetrometer directly after harvest. Comparison of the results showed generally strong correlations. A power analysis suggests a difference in mean Handheld Pressure of 0.10 MPa could be found significant within a large trial with a block design. The reliability of the handheld penetrometer was further assessed in the Swedish national variety trials over three years (2019-2021). Correlation coefficients of 0.86 and 0.94 were found between mean Handheld Pressure for 2019 and 2020, and 2020 and 2021 respectively. The handheld penetrometer can be applied as an economic means of quantifying differences in textural properties of sugar beet varieties. Clear operating procedure and training must exist

Dynamic Up-Regulation of PD-L1 in the Progression of Oral Squamous Cell Carcinoma

The introduction of immune checkpoint inhibition for recurrent and metastatic head and neck cancer has brought a new treatment option for patients suffering from advanced oral cancers without a chance for curation using surgery or radiotherapy. The application of immune checkpoint inhibitors in most cases is based on the expression levels of PD-L1 in the tumor tissue. To date, there is a lack of data on the dynamic regulation of PD-L1 during disease progression. Therefore, this study aimed to evaluate the expression levels of PD-L1 in a large cohort of patients (n = 222) with oral squamous cell carcinoma including primary and recurrent tumors. Semiautomatic digital pathology scoring was used for the assessment of PD-L1 expression levels in primary and recurrent oral squamous cell carcinoma. Survival analysis was performed to evaluate the prognostic significance of the protein expression at different stages of the disease. We found a significant up-regulation of PD-L1 expression from primary disease to recurrent tumors (mean PD-L1 H-scores: primary tumors: 47.1 ± 31.4; recurrent tumors: 103.5 ± 62.8, p < 0.001). In several cases, a shift from low PD-L1 expression in primary tumors to high PD-L1 expression in recurrent tumors was identified. Multivariate Cox regression analysis did not reveal a significantly higher risk of death (p = 0.078) or recurrence (p = 0.926) in patients with higher PD-L1 expression. Our findings indicate that the exclusive analysis of primary tumor tissue prior to the application of checkpoint blockade may lead to the misjudgment of PD-L1 expression in recurrent tumors