Ergebnisse eines Vergleichs von Rechtsformen landwirtschaftlicher Unternehmen in mittel- und osteuropäischen Ländern

Ziel der Analyse zu den Rechtsformen landwirtschaftlicher Unternehmen war es, Kenntnisse darüber zu gewinnen, welche Rechtsformen sich im Transformationsprozeß herausgebildet haben, welchen Umfang sie einnehmen, durch welche Merkmale sie gekennzeichnet sind und ob die Besteuerung Einfluß auf die Wahl der Rechtsform hat. Im Bericht wird dargelegt, welche Rechtsformen landwirtschaftlicher Unternehmen in den untersuchten Ländern entstanden sind, welche natürliche und welche juristische Personen sind sowie wieviel Gründungsmitglieder und Mindestkapital vorhanden sein müssen. Weiterhin werden Erkenntnisse zur Haftung und Nachschußpflicht, Geschäftsführung und handelsrechtlichen Prüfung, Gewinnverteilung, Buchführungspflicht und weitere Fragen vorgestellt. Die geringere Anzahl von Unternehmen mit nach der Rechtsform hoher Mindestkapitalausstattung kann als Hinweis darauf gewertet werden, daß die Wahl der Rechtsform durch diese beeinflußt worden ist. Die Besteuerung ist, wie zu erwarten, zwischen den Ländern unterschiedlich. Um den Einfluß der Besteuerung auf die Wettbewerbsfähigkeit der landwirtschaftlichen Unternehmen verschiedener Länder erfassen zu können, wäre es deshalb zweckmäßig, für definierte Unternehmen mit gleicher Faktorausstattung und gleicher Produktion, die Steuerbelastung zu ermitteln. Innerhalb der Länder bestehen zwischen den Rechtsformen bei der Gewerbesteuer, der Vermögensteuer, der Grundsteuer und der Mehrwertsteuer keine oder nur geringe Unterschiede. Die Körperschaftsteuer bzw. Einkommensteuer für Unternehmen wird hingegen im allgemeinen von den Bauernbetrieben und einigen natürlichen Personen nicht erhoben. Allerdings gilt für diese dann die Einkommensteuer für natürliche Personen. Auch bei der Kapitalertragsteuer bestehen Unterschiede zwischen natürlichen und juristischen Personen. Da unter den Gesellschaften vorwiegend Genossenschaften und Kapitalgesellschaften entstanden sind (nur wenige Personengesellschaften) kann geschlossen werden, daß die Wahl der Rechtsform nicht oder nur gering durch die Besteuerung beeinflußt worden ist. Die Entscheidung für Einzelunternehmen wurde, wie in Veröffentlichungen dargelegt, vor allem durch die während der Wende bestehenenden politischen, ideologischen und z.T. auch ökonomischen Bedingungen beeinflußt, weniger durch die Besteuerung. Das schließt nicht aus, daß deren Einfluß auf die Wahl der Rechtsform in Zukunft zunehmen wird.The objective of this analysis was to gain an insight into the following issues: which legal forms of agricultural enterprises have emerged in the transition process; what share they have in agricultural land; what their characteristics are; whether taxation has played a role in the choice of legal form. The report shows which legal forms of agricultural enterprises have developed in the countries studied, whether they are natural persons or legal persons, and the number of charter members and the minimum capital required. The paper also presents findings on liability and contingent liability to put up further capital, business management and auditing, profit sharing, the legal obligation to keep accounts, and other issues. The number of enterprises with relatively high minimum capital for a specific legal form is rather small; this indicates its impact on the choice of legal form. As could be expected, taxation varies between countries. In order to assess the impact of taxation on the competitiveness of agricultural enterprises in different countries, it would therefore be useful to calculate the tax burden for specific forms of enterprises that have the same factor endowment and the same type of production. Within countries, taxation of all legal forms of enterprise is very similar or identical for trade tax, capital tax, real property tax and value added tax. Agricultural enterprises and some natural persons generally do not pay corporate income tax, but income tax for natural persons instead. In the area of capital gains taxation, there are also differences between natural and legal persons. Since most enterprises are either agricultural cooperatives or corporations (and only few of them partnerships), one can conclude that taxation has had very little impact, or none at all, on the choice of legal form. As has been shown in previous publications, the decisions made by individual enterprises were mainly influenced by political, ideological and partly also economic conditions during the initial break-up of the communist bloc. Taxation played only a minor role then, but it may have an increasingly large impact on the choice of legal form in the future

Ergebnisse eines Vergleichs von Rechtsformen landwirtschaftlicher Unternehmen in mittel- und osteuropäischen Ländern

Ziel der Analyse zu den Rechtsformen landwirtschaftlicher Unternehmen war es, Kenntnisse darüber zu gewinnen, welche Rechtsformen sich im Transformationsprozeß herausgebildet haben, welchen Umfang sie einnehmen, durch welche Merkmale sie gekennzeichnet sind und ob die Besteuerung Einfluß auf die Wahl der Rechtsform hat. Im Bericht wird dargelegt, welche Rechtsformen landwirtschaftlicher Unternehmen in den untersuchten Ländern entstanden sind, welche natürliche und welche juristische Personen sind sowie wieviel Gründungsmitglieder und Mindestkapital vorhanden sein müssen. Weiterhin werden Erkenntnisse zur Haftung und Nachschußpflicht, Geschäftsführung und handelsrechtlichen Prüfung, Gewinnverteilung, Buchführungspflicht und weitere Fragen vorgestellt. Die geringere Anzahl von Unternehmen mit nach der Rechtsform hoher Mindestkapitalausstattung kann als Hinweis darauf gewertet werden, daß die Wahl der Rechtsform durch diese beeinflußt worden ist. Die Besteuerung ist, wie zu erwarten, zwischen den Ländern unterschiedlich. Um den Einfluß der Besteuerung auf die Wettbewerbsfähigkeit der landwirtschaftlichen Unternehmen verschiedener Länder erfassen zu können, wäre es deshalb zweckmäßig, für definierte Unternehmen mit gleicher Faktorausstattung und gleicher Produktion, die Steuerbelastung zu ermitteln. Innerhalb der Länder bestehen zwischen den Rechtsformen bei der Gewerbesteuer, der Vermögensteuer, der Grundsteuer und der Mehrwertsteuer keine oder nur geringe Unterschiede. Die Körperschaftsteuer bzw. Einkommensteuer für Unternehmen wird hingegen im allgemeinen von den Bauernbetrieben und einigen natürlichen Personen nicht erhoben. Allerdings gilt für diese dann die Einkommensteuer für natürliche Personen. Auch bei der Kapitalertragsteuer bestehen Unterschiede zwischen natürlichen und juristischen Personen. Da unter den Gesellschaften vorwiegend Genossenschaften und Kapitalgesellschaften entstanden sind (nur wenige Personengesellschaften) kann geschlossen werden, daß die Wahl der Rechtsform nicht oder nur gering durch die Besteuerung beeinflußt worden ist. Die Entscheidung für Einzelunternehmen wurde, wie in Veröffentlichungen dargelegt, vor allem durch die während der Wende bestehenenden politischen, ideologischen und z.T. auch ökonomischen Bedingungen beeinflußt, weniger durch die Besteuerung. Das schließt nicht aus, daß deren Einfluß auf die Wahl der Rechtsform in Zukunft zunehmen wird. -- G E R M A N V E R S I O N: The objective of this analysis was to gain an insight into the following issues: which legal forms of agricultural enterprises have emerged in the transition process; what share they have in agricultural land; what their characteristics are; whether taxation has played a role in the choice of legal form. The report shows which legal forms of agricultural enterprises have developed in the countries studied, whether they are natural persons or legal persons, and the number of charter members and the minimum capital required. The paper also presents findings on liability and contingent liability to put up further capital, business management and auditing, profit sharing, the legal obligation to keep accounts, and other issues. The number of enterprises with relatively high minimum capital for a specific legal form is rather small; this indicates its impact on the choice of legal form. As could be expected, taxation varies between countries. In order to assess the impact of taxation on the competitiveness of agricultural enterprises in different countries, it would therefore be useful to calculate the tax burden for specific forms of enterprises that have the same factor endowment and the same type of production. Within countries, taxation of all legal forms of enterprise is very similar or identical for trade tax, capital tax, real property tax and value added tax. Agricultural enterprises and some natural persons generally do not pay corporate income tax, but income tax for natural persons instead. In the area of capital gains taxation, there are also differences between natural and legal persons. Since most enterprises are either agricultural cooperatives or corporations (and only few of them partnerships), one can conclude that taxation has had very little impact, or none at all, on the choice of legal form. As has been shown in previous publications, the decisions made by individual enterprises were mainly influenced by political, ideological and partly also economic conditions during the initial break-up of the communist bloc. Taxation played only a minor role then, but it may have an increasingly large impact on the choice of legal form in the future.

An object-based classification approach for mapping "migrant housing" in the mega-urban area of the Pearl River Delta (China)

Urban areas develop on formal and informal levels. Informal development is often highly dynamic, leading to a lag of spatial information about urban structure types. In this work, an object-based remote sensing approach will be presented to map the migrant housing urban structure type in the Pearl River Delta, China. SPOT5 data were utilized for the classification (auxiliary data, particularly up-to-date cadastral data, were not available). A hierarchically structured classification process was used to create (spectral) independence from single satellite scenes and to arrive at a transferrable classification process. Using the presented classification approach, an overall classification accuracy of migrant housing of 68.0% is attained

Observation of the formation of anisotropic silver microstructures by evanescent wave and electron microscopy

Using a well-known galvanic displacement reaction, ~25–40 μm long silver ribbons grown after mixing ~50 nm copper particles with AgNO3 solution were observed as a function of Ag+ concentration and their growth was characterized in real-time and in situ by evanescent wave (EW) microscopy. At low Ag+ concentration, chain-like structures consisting of both Ag and Cu were observed. When the sequence of mixing these two reactants was reversed, different Ag microstructures (platelets and dendrites) were formed and were also characterized by EW microscopy. Dependence of the morphology of all these microstructures on silver ion concentration was determined by EW microscopy in conjunction with scanning and transmission electron microscopy

Evaluation of the availability of nursing quality indicators in German FHIR implementations

Standardized nursing data sets facilitate data analysis and help to improve nursing research and quality management in Germany. Recently, governmental standardization approaches have favored the FHIR standard and helped to define it as the state of the art for healthcare interoperability and data exchange. In this study, we identify common data elements used for nursing quality research purposes by analyzing nursing quality data sets and databases. We then compare the results with current FHIR implementations in Germany to find most relevant data fields and overlaps. Our results show that most of the patient focused information has already been modelled in national standardization efforts and FHIR implementations. However, representation of data fields describing nursing staff related information, such as experience, workload or satisfaction, is missing or lacking

MAXIMIZING THE CHEMICAL REMOVAL OF CERIA ABRASIVES IN CMP FOR SILICON OXIDE AND METAL POLISHING

Cerium oxide or ceria has garnered a wide range of applications due to its redox active nature. This redox activity is due to oxygen vacancies on the surface of the ceria creating a layer of mixed oxide with the unstable oxide Ce2O3 (Ce[superscript 3+]) present at the same time as the bulk oxide CeO2 (Ce[superscript 4+]). Possible applications for ceria include water splitting, oxidation of carbon monoxide, oxidation of reactive oxygen species and polishing of glass films. In recent years, ceria nanoparticles have been used for polishing thermal silicon oxide during the early steps of semiconductor fabrication in a process referred to as chemical mechanical planarization (CMP). The advantage of these particles is their ability to abrade an oxide surface chemically using the aforementioned redox properties, as well as mechanically. To meet the needs of manufacturing, mainly removal rate and surface roughness, the particles used must have well controlled physical properties such as size and shape for mechanical removal and ratio of cerium oxidation state for chemical removal. This study encompasses three parts following the design of ceria slurries, their implementation in the existing silicon oxide polish and applying these findings to create novel slurries for polishing metals. To design ceria slurry, the ratio of Ce[superscript 3+]/Ce[superscript 4+] on the surface of abrasive was maximized by altering the slurries’ chemical environment. Maximizing this ratio increases the proportion of active Ce[superscript 3+] sites which participate in removal reactions. The effect of chemical environment on the Ce[superscript 3+]/Ce[superscript 4+] ratio was determined through XPS analysis of the Ce 3d spectrum. The knowledge gained in this first section informed the design of ceria slurries for the following two parts to maximize their effectiveness. The second part of this thesis applies this knowledge to create ceria iv slurries that polished thermal oxide with higher material removal rate (MRR) and lower postpolish roughness than slurries that are currently being used in industry. The basis of ceria polishing is known as the tooth-comb model. In this model oxygen at Ce[superscript 3+] sites will undergo a condensation reaction with oxygen on the surface to be polished. As the particle leaves this will rip material off of the wafer surface. While the tooth-comb model was proposed for polishing silica, the final part of this thesis seeks to generalize it to encompass polishing any oxide given the correct conditions. To demonstrate this, I created ceria slurries to polish metals relevant to the semiconductor industry (copper, tungsten and ruthenium) with polishing metrics that equal or exceed those of industry standard slurries.NASUNY Polytechnic InstituteDepartment of Nanoscale Science & EngineeringPh

Towards a FHIR-based framework for analyzing nursing-related data in smaller sized care facilities

Data-driven decision making can improve the situation for caregivers and residents in nursing homes. However, smaller facilities often lack the technical and personnel resources required to prepare and analyze data. We introduce a conceptual framework to enable data transformation and analyzation in smaller nursing homes. We deployed a prototype pipeline at a German nursing home, where we demonstrated the feasibility and effectiveness of our approach

Sediment geochemistry of streams draining abandoned lead / zinc mines in central Wales: the Afon Twymyn

Purpose Despite the decline of metal mining in the UK during the early 20th century, a substantial legacy of heavy metal contamination persists in river channel and floodplain sediments. Poor sediment quality is likely to impede the achievement of ’good’ chemical and ecological status for surface waters under the European Union Water Framework Directive. This paper examines the environmental legacy of the Dylife lead/zinc mine in the central Wales mining district. Leachable heavy metal concentrations in the bed sediments of the Afon Twymyn are established and the geochemical partitioning, potential mobility and bioavailability of sediment-associated heavy metals are established. Materials and methods Sediment samples were collected from the river bed and dry-sieved into two size fractions (<63 μm and 64–2,000 μm). The fractionated samples were then subjected to a sequential extraction procedure to isolate heavy metals (Pb, Zn, Cu, Cd, Fe, Mn) in three different geochemical phases. Sediment samples were then analysed for heavy metals using ICP-AES. Results and discussion The bed sediment of the Afon Twymyn is grossly polluted with heavy metals. Within the vicinity of the former mine, Pb concentrations are up to 100 times greater than levels reported to have deleterious impacts on aquatic ecology. Most heavy metals exist in the most mobile easily exchangeable and carbonate-bound geochemical phases, potentially posing serious threats to ecological integrity and constituting a significant, secondary, diffuse source of pollution. Metal concentrations decrease sharply downstream of the former mine, although there is a gradual increase in the proportion of readily extractable Zn and Cd. Conclusions Implementation of sediment quality guidelines is important in order to achieve the aims of the Water Framework Directive. Assessments of sediment quality should include measurements of background metal concentrations, river water physico-chemistry and, most importantly, metal mobility and potential bioavailability. Uniformity of sediment guidelines throughout Europe and flexibility of targets with regard to the most heavily contaminated mine sites are recommended