Gewerbesteuer: reformieren oder ersetzen?

Die Gemeindefinanzen befinden sich auch aufgrund der in jüngster Zeit stark zurückgegangenen Gewerbesteuereinnahmen in einem schlechten Zustand. Angesichts dieser Situation rief die Bundesregierung im März letzten Jahres eine Kommission zur Reform der Gemeindefinanzen ein, die u.a. Vorschläge zur Modernisierung bzw. Ersetzung der Gewerbesteuer erarbeitete. Vertiefend behandelte die Kommission dabei zwei Modelle, das so genannte BDI/VCI-Modell und das so genannte Kommunalmodell. Prof. Dr. Martin Junkernheinrich, Universität Trier und Mitglied dieser Kommission, stellt diese Vorschläge im Einzelnen vor. Klaus Bräunig, BDI, und Alfons Kühn, DIHT, plädieren in ihren Beiträgen, entsprechend dem BDI/VCI-Modell, für die Ersetzung der Gewerbesteuer durch eine kommunale Einkommen- und Gewinnsteuer, während Prof. Dr. Albert J. Rädler, München, der Revitalisierung der Gewerbesteuer den Vorzug gibt. Prof. Dr. Lorenz Jarass, Fachhochschule Wiesbaden und ebenfalls Mitglied der Kommission, schlägt einen schrittweisen Übergang von der Gewerbesteuer zu einer kommunalen Betriebssteuer vor.Gemeindefinanzierung, Gewerbesteuer, Finanzreform, Deutschland

Methicillin resistant S. aureus (MRSA) in the pork food chain in Germany

This paper gives an overview on studies carried out in Germany on the prevalence of MRSA on different stages of the pork food chain. Prevalence studies were carried out on herd level for breeding (201 herds) and fattening pits (290 herds), at abattoirs (n=1026 pigs), in a pork processing facility and in pig meat at retail. MRSA were characterized using spa-typing SCCmec-typing and testing for antimicrobial resistance

MRSA in herds of fattening pigs in Germany- Associated risk factors

We investigated the association of putative risk factors with the prevalence of MRSA in herds of fattening pigs. Dust samples of 282 herds in Germany were collected in 2008. lnfonnation regarding herd characteristics and management practices was collected in a standardized questionnaire. Dust samples were pooled per farm and cultured using selective enrichment and chromogenic media. Presumptive MRSA-isolates were confirmed by multiplex-PCR for the detection of 16S rDNA, nuc and mecA genes. The association of management factors with prevalence was detennined using univariate logistic regression. Multivariate models were not used on account of substantial multicollinearity between the variables

Prospects for measuring the gravitational free-fall of antihydrogen with emulsion detectors

The main goal of the AEgIS experiment at CERN is to test the weak equivalence principle for antimatter. AEgIS will measure the free-fall of an antihydrogen beam traversing a moir\'e deflectometer. The goal is to determine the gravitational acceleration g for antihydrogen with an initial relative accuracy of 1% by using an emulsion detector combined with a silicon micro-strip detector to measure the time of flight. Nuclear emulsions can measure the annihilation vertex of antihydrogen atoms with a precision of about 1 - 2 microns r.m.s. We present here results for emulsion detectors operated in vacuum using low energy antiprotons from the CERN antiproton decelerator. We compare with Monte Carlo simulations, and discuss the impact on the AEgIS project.Comment: 20 pages, 16 figures, 3 table

Annihilation of low energy antiprotons in silicon

The goal of the AE$\mathrm{\bar{g}}$IS experiment at the Antiproton Decelerator (AD) at CERN, is to measure directly the Earth's gravitational acceleration on antimatter. To achieve this goal, the AE$\mathrm{\bar{g}}$IS collaboration will produce a pulsed, cold (100 mK) antihydrogen beam with a velocity of a few 100 m/s and measure the magnitude of the vertical deflection of the beam from a straight path. The final position of the falling antihydrogen will be detected by a position sensitive detector. This detector will consist of an active silicon part, where the annihilations take place, followed by an emulsion part. Together, they allow to achieve 1$$ precision on the measurement of $\bar{g}$ with about 600 reconstructed and time tagged annihilations. We present here, to the best of our knowledge, the first direct measurement of antiproton annihilation in a segmented silicon sensor, the first step towards designing a position sensitive silicon detector for the AE$\mathrm{\bar{g}}$IS experiment. We also present a first comparison with Monte Carlo simulations (GEANT4) for antiproton energies below 5 MeVComment: 21 pages in total, 29 figures, 3 table

A Wasp Manipulates Neuronal Activity in the Sub-Esophageal Ganglion to Decrease the Drive for Walking in Its Cockroach Prey

BACKGROUND: The parasitoid Jewel Wasp hunts cockroaches to serve as a live food supply for its offspring. The wasp stings the cockroach in the head and delivers a cocktail of neurotoxins directly inside the prey's cerebral ganglia. Although not paralyzed, the stung cockroach becomes a living yet docile 'zombie', incapable of self-initiating spontaneous or evoked walking. We show here that such neuro-chemical manipulation can be attributed to decreased neuronal activity in a small region of the cockroach cerebral nervous system, the sub-esophageal ganglion (SEG). A decrease in descending permissive inputs from this ganglion to thoracic central pattern generators decreases the propensity for walking-related behaviors. METHODOLOGY AND PRINCIPAL FINDINGS: We have used behavioral, neuro-pharmacological and electrophysiological methods to show that: (1) Surgically removing the cockroach SEG prior to wasp stinging prolongs the duration of the sting 5-fold, suggesting that the wasp actively targets the SEG during the stinging sequence; (2) injecting a sodium channel blocker, procaine, into the SEG of non-stung cockroaches reversibly decreases spontaneous and evoked walking, suggesting that the SEG plays an important role in the up-regulation of locomotion; (3) artificial focal injection of crude milked venom into the SEG of non-stung cockroaches decreases spontaneous and evoked walking, as seen with naturally-stung cockroaches; and (4) spontaneous and evoked neuronal spiking activity in the SEG, recorded with an extracellular bipolar microelectrode, is markedly decreased in stung cockroaches versus non-stung controls. CONCLUSIONS AND SIGNIFICANCE: We have identified the neuronal substrate responsible for the venom-induced manipulation of the cockroach's drive for walking. Our data strongly support previous findings suggesting a critical and permissive role for the SEG in the regulation of locomotion in insects. By injecting a venom cocktail directly into the SEG, the parasitoid Jewel Wasp selectively manipulates the cockroach's motivation to initiate walking without interfering with other non-related behaviors

RFID Tracking of Sublethal Effects of Two Neonicotinoid Insecticides on the Foraging Behavior of Apis mellifera

The development of insecticides requires valid risk assessment procedures to avoid causing harm to beneficial insects and especially to pollinators such as the honeybee Apis mellifera. In addition to testing according to current guidelines designed to detect bee mortality, tests are needed to determine possible sublethal effects interfering with the animal's vitality and behavioral performance. Several methods have been used to detect sublethal effects of different insecticides under laboratory conditions using olfactory conditioning. Furthermore, studies have been conducted on the influence insecticides have on foraging activity and homing ability which require time-consuming visual observation. We tested an experimental design using the radiofrequency identification (RFID) method to monitor the influence of sublethal doses of insecticides on individual honeybee foragers on an automated basis. With electronic readers positioned at the hive entrance and at an artificial food source, we obtained quantifiable data on honeybee foraging behavior. This enabled us to efficiently retrieve detailed information on flight parameters. We compared several groups of bees, fed simultaneously with different dosages of a tested substance. With this experimental approach we monitored the acute effects of sublethal doses of the neonicotinoids imidacloprid (0.15–6 ng/bee) and clothianidin (0.05–2 ng/bee) under field-like circumstances. At field-relevant doses for nectar and pollen no adverse effects were observed for either substance. Both substances led to a significant reduction of foraging activity and to longer foraging flights at doses of ≥0.5 ng/bee (clothianidin) and ≥1.5 ng/bee (imidacloprid) during the first three hours after treatment. This study demonstrates that the RFID-method is an effective way to record short-term alterations in foraging activity after insecticides have been administered once, orally, to individual bees. We contribute further information on the understanding of how honeybees are affected by sublethal doses of insecticides

Laser excitation of the n=3 level of positronium for antihydrogen production

We demonstrate the laser excitation of the n = 3 state of positronium (Ps) in vacuum. A combination of a specially designed pulsed slow positron beam and a high-efficiency converter target was used to produce Ps. Its annihilation was recorded by single-shot positronium annihilation lifetime spectroscopy. Pulsed laser excitation of the n = 3 level at a wavelength lambda approximate to 205 nm was monitored via Ps photoionization induced by a second intense laser pulse at lambda = 1064 nm. About 15% of the overall positronium emitted into vacuum was excited to n = 3 and photoionized. Saturation of both the n = 3 excitation and the following photoionization was observed and explained by a simple rate equation model. The positronium's transverse temperature was extracted by measuring the width of the Doppler-broadened absorption line. Moreover, excitation to Rydberg states n = 15 and 16 using n = 3 as the intermediate level was observed, giving an independent confirmation of excitation to the 3 P-3 state

The AEgIS experiment at CERN: Measuring antihydrogen free-fall in earth's gravitational field to test WEP with antimatter

The AEgIS (Antimatter Experiment: Gravity, Interferometry, Spectroscopy) experiment is designed with the objective to test the weak equivalence principle with antimatter by studying the free fall of antihydrogen in the Earth's gravitational field. A pulsed cold beam of antihydrogen will be produced by charge exchange between cold Ps excited in Rydberg state and cold antiprotons. Finally the free fall will be measured by a classical moir\ue9 deflectometer. The apparatus being assembled at the Antiproton Decelerator at CERN will be described, then the advancements of the experiment will be reported: positrons and antiprotons trapping measurements, Ps two-step excitation and a test-measurement of antiprotons deflection with a small scale moir\ue9 deflectometer

Measuring the free fall of antihydrogen

After the first production of cold antihydrogen by the ATHENA and ATRAP experiments ten years ago, new second-generation experiments are aimed at measuring the fundamental properties of this anti-atom. The goal of AEGIS (Antimatter Experiment: Gravity, Interferometry, Spectroscopy) is to test the weak equivalence principle by studying the gravitational interaction between matter and antimatter with a pulsed, cold antihydrogen beam. The experiment is currently being assembled at CERN's Antiproton Decelerator. In AEGIS, antihydrogen will be produced by charge exchange of cold antiprotons with positronium excited to a high Rydberg state (n > 20). An antihydrogen beam will be produced by controlled acceleration in an electric-field gradient (Stark acceleration). The deflection of the horizontal beam due to its free fall in the gravitational field of the earth will be measured with a moire deflectometer. Initially, the gravitational acceleration will be determined to a precision of 1%, requiring the detection of about 105 antihydrogen atoms. In this paper, after a general description, the present status of the experiment will be reviewed