Gebührenerlass – verdeckte Subvention oder Selbstverständlichkeit?

Sport wird einerseits wie jede andere Tätigkeit in der Gesellschaft mit öffentlichen Abgabelasten beschwert, andererseits im Vergleich zu ähnlichen Tätigkeiten steuerlich geschont und sogar öffentlich unterstützt. Diese Ambivalenz der steuerlichen Behandlung des Sports hat wiederholt Fragen nach der öffentlichen Finanzierung des Sportes aufgeworfen: Inwieweit sind Leistungen der öffentlichen Hände gerechtfertigt, inwieweit lösen Sportveranstaltungen den Tatbestand der Besteuerung aus? Dieser von Hans-Peter Büch, Wolfgang Maennig und Hans-Jürgen Schulke herausgegebene Band versucht, unter dem Motto „Science meets Practice“ ausgewählte Fragestellungen zu dieser Problematik aus wissenschaftlicher und sportpolitischer Sicht zu beantworten.On the one hand, sport like any other activity in society is burdened with public taxes, and on the other hand, in comparison to similar activities, is tax-free and even publicly supported. This ambivalence of tax treatment of sport has repeatedly raised questions about the public financing of sport: To what extent are services provided by the public sector justified, and to what extent do sporting events trigger taxation? This volume, edited by Hans-Peter Büch, Wolfgang Maennig and Hans-Jürgen Schulke, attempts to answer selected questions on this problem from a scientific and sports-political point of view under the motto "Science meets Practice"

Linguistik und Naturwissenschaften

Finke P, Müller HM. Linguistik und Naturwissenschaften. In: Berndsen J, Doppler C, Gibbon D, et al., eds. Linguistik: Die Bielefelder Sicht. Bielefeld: Aisthesis; 1997: 135-138

Experimentelle Neurolinguistik

Müller HM, Weiss S, Rickheit G. Experimentelle Neurolinguistik. In: Berndsen J, Doppler C, Gibbon D, et al., eds. Linguistik: Die Bielefelder Sicht. Bielefeld: Aisthesis Verlag; 1997: 125-128

Linguistik: Die Bielefelder Sicht

Berndsen J, Doppler C, Gibbon D, et al. Linguistik: Die Bielefelder Sicht. Bielefeld: Aisthesis-Verlag; 1997

Sportfinanzierung – Spannungen zwischen Markt und Staat

Sport wird einerseits wie jede andere Tätigkeit in der Gesellschaft mit öffentlichen Abgabelasten beschwert, andererseits im Vergleich zu ähnlichen Tätigkeiten steuerlich geschont und sogar öffentlich unterstützt. Diese Ambivalenz der steuerlichen Behandlung des Sports hat wiederholt Fragen nach der öffentlichen Finanzierung des Sportes aufgeworfen: Inwieweit sind Leistungen der öffentlichen Hände gerechtfertigt, inwieweit lösen Sportveranstaltungen den Tatbestand der Besteuerung aus? Dieser von Hans-Peter Büch, Wolfgang Maennig und Hans-Jürgen Schulke herausgegebene Band versucht, unter dem Motto „Science meets Practice“ ausgewählte Fragestellungen zu dieser Problematik aus wissenschaftlicher und sportpolitischer Sicht zu beantworten.On the one hand, sport like any other activity in society is burdened with public taxes, and on the other hand, in comparison to similar activities, is tax-free and even publicly supported. This ambivalence of tax treatment of sport has repeatedly raised questions about the public financing of sport: To what extent are services provided by the public sector justified, and to what extent do sporting events trigger taxation? This volume, edited by Hans-Peter Büch, Wolfgang Maennig and Hans-Jürgen Schulke, attempts to answer selected questions on this problem from a scientific and sports-political point of view under the motto "Science meets Practice"

Vitamin D receptor amounts across different segments of the gastrointestinal tract in Brown Swiss and Holstein Frisean cows of different age

During different stages of lactation, different requirements of calcium have to be met depending on the milk amount. Vitamin D receptors (VDR) regulate calcium homeostasis by increasing the entry of Ca into blood from bone stores and dietary sources. The purpose of this study was to investigate if age and breed of cows influence VDR amounts across different segments of the gastrointestinal tract. Thirty-six cows were used (18 Brown Swiss, 18 Holstein Friesan, both > 5.5 years or < 4.5 years). Tissue specimens of the intestines were collected from the cows. Formaldehyde-fixed and microwave-treated paraffin sections were used for VDR immunohistochemistry employing a biotinylated monoclonal rat antibody and streptavidin peroxidase technique. The results showed that nuclei and cytoplasm of enterocytes stained positively for VDRs. Strongest immunoreactions were observed in intermediate and basal glandular cells. No significant differences were observed between the different groups. Vitamin D receptors immunoreactivities were prominent in duodenal mucosa, lower in jejunum and in colon, decreased further in ileum and were lowest in caecum. Decreases in number of positively marked cells and staining intensities resulted in reduced immunoreactions. The results of this study indicate that VDR are highly expressed at the site of maximal intestinal calcium absorption. No significant influence of age and breed was observed. The animals used were not in a negative Ca balance. The cows were all in the stage of late or mid lactation. During these periods, the Ca requirements are low and the diets are high in Ca concentration; and the animals are adapted to these circumstances. Passive absorption in adult animals seems to dominate when Ca intake is adequate or high. The active absorption may play a considerably more significant role during the peripartal period, when Ca homeostatic mechanisms are challenged because of tremendous Ca demand at the initiation of lactation

Vitamin D receptor distribution in intestines of domesticated sheepOvis ammon f. aries

The biologically active form of vitamin D, i.e., 1,25-dihydroxycholecalciferol or calcitriol, plays an important role in bone metabolism and calcium homeostasis, which is often disturbed at the onset of lactation in high milk-yielding domestic ruminants. Gene transcription is modulated via vitamin D receptors, but nongenomic effects of vitamin D via membrane receptors have also been described. In the intestines, vitamin D promotes calcium absorption via vitamin D receptors. Vitamin D receptors are of clinical relevance, but have not been systematically assessed within all segments of the intestine in any species. Thus, we present for the first time an immunohistochemical study of the distribution patterns of the vitamin D receptor protein in sheep, which may be the basis for present and future investigations on mineral homeostasis in domestic ruminants. Tissue probes of the intestines were collected from five lambs and five nonlactating and nonpregnant dams, fixed in formalin, embedded in paraffin, and used for the assessment of vitamin D receptor protein. Nuclear vitamin D receptor immunoreaction was scored semiquantitatively and exhibited a segment-specific distribution pattern. Goblet cells always were devoid of any vitamin D receptor immunoreaction. Surface epithelial cells and enterocytes of the crypt openings generally demonstrated only a weak immunoreaction. Basally and/or intermediately located crypt epithelial cells exhibited stronger immunoreactions in duodenum, jejunum, and colon descendens. This basal/intermediate to superficial gradient was most pronounced in the duodenum and less evident in jejunum and colon descendens and not observed in ileum and cecum. There were no age-dependent variations in vitamin D receptor protein expression. Results demonstrate that intestinal vitamin D receptor distribution patterns are segment-specific and strongest immunoreactions correlate with highest intestinal calcium absorptive activities, as reported in literature. Strong expression of vitamin D receptors within the lower half of crypts also suggests a role for calcitriol in epithelial differentiation and cellular homeostasis