Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion

This paper discusses the DIT, which is a tax reform proposal of the German Council of Economic Experts. Assessing an income tax system is a complex task. In doing so, you have to review the conditions of the international tax and locational competition, the ability-to-pay principle, the efficiency of the tax system, the possibilities of tax arbitrage and last but not least you have to balance this factors against the background of the costs of a reform concept. The conclusion of the paper is that the DIT is a too oversized and expensive concept to attract FDIs, which additionally creates diverse problems and hazards

Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion

n.a. -- This paper discusses the DIT, which is a tax reform proposal of the German Council of Economic Experts. Assessing an income tax system is a complex task. In doing so, you have to review the conditions of the international tax and locational competition, the ability-to-pay principle, the efficiency of the tax system, the possibilities of tax arbitrage and last but not least you have to balance this factors against the background of the costs of a reform concept. The conclusion of the paper is that the DIT is a too oversized and expensive concept to attract FDIs, which additionally creates diverse problems and hazards.

A new perspective at the ship-air-sea-interface: the environmental impacts of exhaust gas scrubber discharge

As shipping traffic continues to increase, there is growing concern about the impacts this may have on the marine environment ranging from species-level to ecosystem services. Commercial shipping uses low-cost heavy fuel emitting significant amounts of sulphur, nitrogen, metals, organic compounds and aerosols to the atmosphere during combustion (Eyring et al. 2005). As most of these compounds have a limited residence time in the atmosphere they are deposited relatively close to the source and dissolve in the surface ocean. Several abatement techniques exist for achieving the required emission limits included in MARPOL Annex VI and EU Sulphur Directive EU 2012/35 such as novel engine technologies, exhaust gas recirculation or fuel emulsifiers etc. Open-loop exhaust gas cleaning systems (‘scrubbers’) belong to the commonly used and cheaper technologies (as alternative to expensive low-sulphur fuel for shipping companies) but are ecologically questionable

Interaktive E-Learning-Module in der Humangenetik : Einsatz und Evaluation im Rahmen der Medizinstudierenden- und Humanbiologen-Ausbildung

Einleitung: Die vorliegende Studie beschreibt unser Online-Lehrmaterial Humangenetik im Zusammenhang mit dem k-MED-Projekt (Knowledge in Medical Education) an der Philipps-Universität Marburg. Es besteht aus fünf E-Learning-Modulen: Zytogenetik, Chromosomenstörungen, Formalgenetik, Grundlagen der molekularen Diagnostik sowie Kongenitale Abnormitäten und Fehlbildungssyndrome. Diese E-Module sollen ein einheitliches Wissensniveau der Studierenden gewährleisten und die Dozenten in der Präsenzlehre entlasten. Methoden: Die fünf E-Learning-Module Humangenetik wurden auf freiwilliger Basis einer großen Personengruppe von ca. 3300 Studierenden am Fachbereich Humanmedizin der Universität Marburg über eine Dauer von vier Jahren angeboten. Die Teilnehmer bestanden aus Naturwissenschaftlern (Humanbiologie) im 5. Fachsemester und Studierenden der Humanmedizin, die sich entweder in der Vorklinik (1. Semester) oder im klinischen Studienabschnitt (7./8. Semester) befanden. Von diesen wurden Daten zur Akzeptanz in Form von Usertrackingdaten und klausur-begleitenden Fragebögen erhoben. Ergebnisse und Schlussfolgerung: Die Evaluation zeigte eine breite Akzeptanz unserer Lehrmodule über einen Zeitraum von acht Semestern. Obwohl das Angebot freiwillig ist, werden die Online-Kurse Humangenetik konstant oder sogar in zunehmendem Maße zwischen Wintersemester 2005/06 und Sommersemester 2009 genutzt. Fazit: Unser E-Learning-Modell Humangenetik wird von Studierenden aus unterschiedlichen Semestern und Studiengängen am Fachbereich Humanmedizin gut angenommen und genutzt. Bei sorgfältiger Pflege der Online-Kurse steigern moderate Anpassungen sowohl Akzeptanz als auch Benutzungshäufigkeit in signifikanter Weise. Die Anwendung der E-Learning Module erscheint uns auch in der Ausbildung von MTAs oder Pflegekräften sinnvoll, um ein ausreichendes Grundwissen in Humangenetik zu gewährleisten. Schlüsselwörter: Humangenetik, Evaluation, Multimedia, E-Learnin

A new perspective at the ship-air-sea interface: the environmental impacts of exhaust gas scrubber discharge

Shipping emissions are likely to increase significantly in the coming decades, alongside increasing emphasis on the sustainability and environmental impacts of the maritime transport sector. Exhaust gas cleaning systems (“scrubbers”), using seawater or fresh water as cleaning media for sulfur dioxide, are progressively used by shipping companies to comply with emissions regulations. Little is known about the chemical composition of the scrubber effluent and its ecological consequences for marine life and biogeochemical processes. If scrubbers become a central tool for atmospheric pollution reduction from shipping, modeling, and experimental studies will be necessary to determine the ecological and biogeochemical effects of scrubber wash water discharge on the marine environment. Furthermore, attention must be paid to the regulation and enforcement of environmental protection standards concerning scrubber use. Close collaboration between natural scientists and social scientists is crucial for progress toward sustainable shipping and protection of the marine environment

Agent–Based Keynesian Macroeconomics - An Evolutionary Model Embedded in an Agent–Based Computer Simulation

Subject of the present study is the agent-based computer simulation of Agent Island. Agent Island is a macroeconomic model, which belongs to the field of monetary theory. Agent-based modeling is an innovative tool that made much progress in other scientific fields like medicine or logistics. In economics this tool is quite new, and in monetary theory to this date virtual no agent-based simulation model has been developed. It is therefore the topic of this study to close this gap to some extend. Hence, the model integrates in a straightforward way next to the common private sectors (i.e. households, consumer goods firms and capital goods firms)and as an innovation a banking system, a central bank and a monetary circuit. Thereby, the central bank controls the business cycle via an interest rate policy; the according mechanism builds on the seminal idea of Knut Wicksell (natural rate of interest vs. money rate of interest). In addition, the model contains also many Keynesian features and a flow-of-funds accounting system in the tradition of Wolfgang Stützel. Importantly, one objective of the study is the validation of Agent Island, which means that the individual agents (i.e. their rules, variables and parameters) are adjusted in such a way that on the aggregate level certain phenomena emerge. The crucial aspect of the modeling and the validation is therefore the relation between the micro and macro level: Every phenomenon on the aggregate level (e.g. some stylized facts of the business cycle, the monetary transmission mechanism, the Phillips curve relationship, the Keynesian paradox of thrift or the course of the business cycle) emerges out of individual actions and interactions of the many thousand agents on Agent Island. In contrast to models comprising a representative agent, we do not apply a modeling on the aggregate level; and in contrast to orthodox GE models, true interaction between heterogeneous agents takes place (e.g. by face-to-face-trading).Multi-agent system , agent-based macroeconomic computer simulation , stock-flow consistent, monetary theory , Keynesian model, Wicksellian model, monetary policy

Interleukin-1β sequesters hypoxia inducible factor 2α to the primary cilium.

BACKGROUND: The primary cilium coordinates signalling in development, health and disease. Previously we have shown that the cilium is essential for the anabolic response to loading and the inflammatory response to interleukin-1β (IL-1β). We have also shown the primary cilium elongates in response to IL-1β exposure. Both anabolic phenotype and inflammatory pathology are proposed to be dependent on hypoxia-inducible factor 2 alpha (HIF-2α). The present study tests the hypothesis that an association exists between the primary cilium and HIFs in inflammatory signalling. RESULTS: Here we show, in articular chondrocytes, that IL-1β-induces primary cilia elongation with alterations to cilia trafficking of arl13b. This elongation is associated with a transient increase in HIF-2α expression and accumulation in the primary cilium. Prolyl hydroxylase inhibition results in primary cilia elongation also associated with accumulation of HIF-2α in the ciliary base and axoneme. This recruitment and the associated cilia elongation is not inhibited by blockade of HIFα transcription activity or rescue of basal HIF-2α expression. Hypomorphic mutation to intraflagellar transport protein IFT88 results in limited ciliogenesis. This is associated with increased HIF-2α expression and inhibited response to prolyl hydroxylase inhibition. CONCLUSIONS: These findings suggest that ciliary sequestration of HIF-2α provides negative regulation of HIF-2α expression and potentially activity. This study indicates, for the first time, that the primary cilium regulates HIF signalling during inflammation

Agent–Based Keynesian Macroeconomics - An Evolutionary Model Embedded in an Agent–Based Computer Simulation

Subject of the present study is the agent-based computer simulation of Agent Island. Agent Island is a macroeconomic model, which belongs to the field of monetary theory. Agent-based modeling is an innovative tool that made much progress in other scientific fields like medicine or logistics. In economics this tool is quite new, and in monetary theory to this date virtual no agent-based simulation model has been developed. It is therefore the topic of this study to close this gap to some extend. Hence, the model integrates in a straightforward way next to the common private sectors (i.e. households, consumer goods firms and capital goods firms)and as an innovation a banking system, a central bank and a monetary circuit. Thereby, the central bank controls the business cycle via an interest rate policy; the according mechanism builds on the seminal idea of Knut Wicksell (natural rate of interest vs. money rate of interest). In addition, the model contains also many Keynesian features and a flow-of-funds accounting system in the tradition of Wolfgang Stützel. Importantly, one objective of the study is the validation of Agent Island, which means that the individual agents (i.e. their rules, variables and parameters) are adjusted in such a way that on the aggregate level certain phenomena emerge. The crucial aspect of the modeling and the validation is therefore the relation between the micro and macro level: Every phenomenon on the aggregate level (e.g. some stylized facts of the business cycle, the monetary transmission mechanism, the Phillips curve relationship, the Keynesian paradox of thrift or the course of the business cycle) emerges out of individual actions and interactions of the many thousand agents on Agent Island. In contrast to models comprising a representative agent, we do not apply a modeling on the aggregate level; and in contrast to orthodox GE models, true interaction between heterogeneous agents takes place (e.g. by face-to-face-trading)