23 research outputs found
Die Erben der roten Mandarine: Wer führt China in die Zunkunft? By Edgar Bauer. [Erlangen: Straube, 1990. 272 pp. ISBN 3 927491 152.]
Gesellschaftsgeschichte und Theoriebildung in der marxistischen chinesischen Historiographie. By Erich Pilz. [Wien: Verlag der Österreichischen Akademie der Wissenschaften, 1991. 356 pp. ÖS490, DM 70.00. ISBN 3 7001 1918 6.]
Promoting Business Pension Schemes by "Riester" and by Lump-sum Taxation Acc. To § 40b EStG: Theory and Measurement - Does the Abolishment of § 40b EStG Deteriorate the Income Situation of Retirees?
In order to focus on a unique way how to stimulate the establishment of business pension schemes in Germany, it is recently proposed to abolish the possibility to tax contributions to business pension schemes at a rather low flat rate. Instead, a general scheme of taxing old age pensions while leaving contributions tax free should be introduced. The present paper studies if this proposed tax change deteriorates the income situation of workers receiving business pensions. For the average worker, abolishing the flat tax rate regime does not reduce old age income net of taxes. Only if the employer - and not the employee - finances the contributions to the business pension scheme, a reduction in old age net income is likely. The reason for this outcome is that the employer has to pay a social security tax on the contributions to the business pension scheme if the flat tax rate regime is abolished. If, however, all contributions to business pension schemes were treated identically in the social security system independent of the way how contributions to business pension systems are stimulated, abolishing the flat tax rate regime is not disadvantageous to the average worker.Taxation, business pension schemes
Förderung der betrieblichen Altersvorsorge durch "Riester-Förderung" und Pauschalbesteuerung nach §40b EStG: Theorie und Messung
Reicher Ertrag trotz magerer Böden − Die Rettungsgrabung auf dem mehrperiodigen Fundplatz Baccum, Stadt Lingen, Emsland
International audienc
Mapping validation by probabilistic reasoning
In the semantic web environment, where several independent ontologies are used in order to describe knowledge and data, ontologies have to be aligned by defining mappings among the elements of one ontology and the elements of another ontology. Very often, mappings are not derived from the semantics of the ontologies that are compared. Rather, mappings are computed by evaluating the similarity of the ontologies terminology and/or of their syntactic structure. In this paper, we propose a new mapping validation approach. The approach is based on the notion of probabilistic mappings and on the use of probabilistic reasoning techniques to enforce a semantic interpretation of similarity mappings as probabilistic and hypothetical relations among ontology elements