Einkommensteuer, Konsumsteuer und die ausgelassenen Chancen der Einkommenserzielung - eine Erwiderung

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Einkommensteuer, Konsumsteuer und die ausgelassenen Chancen der Einkommenserzielung

In der Diskussion um eine Reform der Einkommensbesteuerung hat das ifo Institut jüngst in einem Gutachten eine Besteuerung der Zinseinkünfte in Frage gestellt, da dies einer Bestrafung der Zukunftsvorsorge gleichkomme und die Kapitalbildung diskriminiere. Professor Gerold Krause-Junk und Regina Müller setzen sich mit den steuerpolitischen Konsequenzen einer Abkehr von der Zinsbesteuerung auseinander. --

Über die Mehrdimensionalität sozialer Ausschließungen

Die vorliegende Diplomarbeit beschäftigt sich mit dem Phänomen des mehrdimensionalen Ausschlusses. Betroffen davon ist (unter anderem) die Ethnie der Beas in Alsószentmárton, einem Dorf an der Peripherie im Süden Ungarns. In diesem Dorf leben fast ausschließlich Angehörige der Beas, die der Minorität der Roma zugerechnet werden. Ihre ethnische Zugehörigkeit stigmatisiert sie zu besonderen Anderen. Aufgrund dessen sind sie weitestgehend vom Arbeitsmarkt ausgeschlossen. Bedingt dadurch sind sie kaum in der Lage, für ihren Lebensunterhalt selbst aufzukommen. Ohne staatliche Alimentation sowie Unterstützung durch den Verein »Caritas – Sankt Martin e.V.« ist ihr Überleben nicht gesichert. Im Rahmen einer ethnographischen Studie und der Methode der teilnehmenden Beobachtung wird in der vorliegenden Arbeit der Frage nachgegangen, inwiefern die Bildungskonzepte von Óvoda, dem Caritas – Kindergarten sowie Tanoda, dem Caritas – Hort von Alsószentmárton die festgestellten sozialen Ausschließungen in Form von Armut, ethnischer Zugehörigkeit und Fremdheit beeinflussen. Vor dieser Folie wird versucht, die Konstruktion politischer Machtverhältnisse erkennbar zu machen und auf hierarchisierende Deutungen hin zu befragen sowie die Bildungsbedingungen zu beschreiben, der sich die Beas aus Sicht der Anderen stellen müssten, um den Erfordernissen der Moderne und der damit verbundenen Modernisierung entsprechen zu können. Um in Zukunft soziale, ökonomische und politische Teilhabe erlangen zu können. Eine kritische Annäherung an eine ethnische Minorität im Kontext von Exklusion, Vielheit und sozialer Differenz.The present thesis is concerned with the phenomenon of a multidimensional exclusion. Affected by this (among others) is the ethnic group of Beas in Alsószentmárton, a village in the peripheral south of Hungary. This village is almost exclusively inhabited by members of the Beas, which are classified with the minority of the Romani. Their ethnicity stigmatizes them as strangers of their own special kind. Due to this fact they are to the greatest extent excluded from the labor market. Hence they are barely capable to earn their livelihood. Without alimentation by the state and support by the society »Caritas – Sankt Martin e.V.« their survival is not ensured. In the course of an ethnographical survey and the application of the ‘participating-observation-approach’ the present thesis attempts to go further into the question of how the educational concepts of Óvoda, the Caritas kindergarten, and Tanoda, the Caritas after-school-care-center of Alsószentmárton, influence the apparent social exclusions in terms of poverty, ethnicity and strangeness. Against this background, the attempt is being made to identify the structure of political power dynamic and to analyze them regarding their hierarchical construction. Furthermore, the aim of this thesis is to describe the educational conditions the Beas are being set by the majority in order to comply with their requirements of modern age and the corresponding modernization. Thereby gaining social, economical and political participation in the future. A critical approach to an ethnic minority in the context of exclusion, plurality and social discrepancy is being made

Horizontale oder vertikale Transfers zur Durchsetzung eines horizontalen Finanzausgleichs

Unterschiede in der finanziellen Leistungsfähigkeit von Gebietskörperschaften nachgelagerter Ebenen können über horizontale oder vertikale Ausgleichszahlungen abgebaut werden. Während der bundesdeutsche Finanzausgleich beide Komponenten kennt, praktizieren andere große Föderationen wie die USA oder Kanada ausschließlich das vertikale Verfahren. Eine zentrale Rolle in der internationalen Diskussion spielt dabei die finanzpolitische Autonomie nachgelagerter Gebietskörperschaften. Da sich nach diesem Kriterium keine eindeutigen Prioritäten zugunsten der einen oder anderen Ausgleichsmethode gewinnen lassen, konzentriert sich die weitere Analyse auf mögliche Verteilungs- und Allokationswirkungen

Photochromic materials via sol-gel process

Powders and thin films of photochromic glasses containing AgBr or AgCl microcrystals were synthesized via sol-gel process. Up to 10 wt%, of Ag⁺, bonded with suitable complexing agents, were introduced into the matrix system consisting of xSiO₂-(1 - x)Al₂O₃ (x = 0.7... 1). After drying and heat treatment the AgX microcrystals (X = Cl, Br) were characterized by X-ray diffraction and high-resolution TEM. The photochromic properties were measured using a diode array UV-VIS spectrometer

Metapholio: A mobile app for supporting collaborative note taking and reflection in teacher education

Mobile technologies open up new ways of fostering reflection in teacher education. With the intention of tying reflection closer to the actions in the classroom, facilitating multimedia recordings, providing prompts for reflection and fostering discussions between pre-service teachers, experienced teachers and university mentors, we developed the “Metapholio” app and tested it in the context of teaching internships. This app supports pre-service teachers in collecting noteworthy moments in the classroom by providing functionalities for individual and collaborative note taking. Notes can be created in the form of written text, photography, audio recordings and video recordings. Each note can be commented on and discussed with invited peers, experienced teachers and university mentors, who can also record moments themselves. Furthermore, the app makes it possible to select notes and attach them to more general written or spoken reflections on teaching and learning. Theoretical frameworks and writing prompts that are part of the app serve as scaffolds for such reflections. Peers, teachers and mentors can be invited to join the conversation on reflections. With the help of this app, pre-service teachers can, moreover, create their own multimedia mobile portfolio, which acts as a hybrid space for professional development in teacher education

Sol-gel derived coatings with completely reversible photochromism

Besides the photochromic glasses based on silver halides especially the cuprous halide containing materials are of practical importance. Due to their high absorption coefficient the cuprous halides are particularly suited for the preparation of thin photochromic films. Using the sol-gel technique silicon alkoxide based coating solutions with continuously distributed photoactive components were prepared. From these sols single or multilayer coatings were produced by dipping. The precipitation of the cuprous halide microcrystals as carriers of the photochromic properties of the coatings proceeded during a subsequent heat treatment (temperature range of 100 to 800 °C). Thus it was possible for the first time to produee photochromic coatings with a pronounced darkening and with complete reversibility of the photochromic reactions at room temperature

The Cellular DExD/H-Box RNA-Helicases UAP56 and URH49 Exhibit a CRM1-Independent Nucleocytoplasmic Shuttling Activity

Cellular DExD/H-box RNA-helicases perform essential functions during mRNA biogenesis. The closely related human proteins UAP56 and URH49 are members of this protein family and play an essential role for cellular mRNA export by recruiting the adaptor protein REF to spliced and unspliced mRNAs. In order to gain insight into their mode of action, we aimed to characterize these RNA-helicases in more detail. Here, we demonstrate that UAP56 and URH49 exhibit an intrinsic CRM1-independent nucleocytoplasmic shuttling activity. Extensive mapping studies identified distinct regions within UAP56 or URH49 required for (i) intranuclear localization (UAP56 aa81-381) and (ii) interaction with REF (UAP56 aa51-428). Moreover, the region conferring nucleocytoplasmic shuttling activity was mapped to the C-terminus of UAP56, comprising the amino acids 195-428. Interestingly, this region coincides with a domain within Uap56p of S. pombe that has been reported to be required for both Rae1p-interaction and nucleocytoplasmic shuttling. However, in contrast to this finding we report that human UAP56 shuttles independently from Rae1. In summary, our results reveal nucleocytoplasmic shuttling as a conserved feature of yeast and human UAP56, while their export receptor seems to have diverged during evolution

Intergenerational transmission of unemployment : evidence for German sons

This paper studies the association between the unemployment experience of fathers and their sons. Based on German survey data that cover the last decades we find significant positive correlations. Using instrumental variables estimation and the Gottschalk (1996) method we investigate to what extent fathers' unemployment is causal for offsprings' employment outcomes. In agreement with most of the small international literature we do not find a positive causal effect for intergenerational unemployment transmission. This outcome is robust to alternative data structures and to tests at the intensive and extensive margin of unemployment