The History of the Relationship of the Wisconsin Synod to the Missouri Synod Until 1925

The purpose of this thesis will be to examine the events and, as much as possible, the motives that finally led to fellowship between the two synods; in addition the fifty- odd years of struggle for complete union will be surveyed with a view to indicating the seal of the zeal of the attempt, the frustrations, and some possible reasons for the ultimate failure

Economic Analysis of Tax Law from a Sustainability Perspective

Since sustainable taxation requires certain tax designs, the question arises if tax rules are adequate from a sustainability perspective. Answering this question presupposes a framework of economic analysis of law. The mainstream approach of economic analysis of law deduces social order rules from the general value of neoclassical efficiency. Yet, efficiency is not an adequate social order value for sustainable tax law, and neoclassical theory is not an adequate underlying theory. Thus, the present Article outlines a framework that discusses how to design sustainable tax rules. It emphasizes that this framework needs methodological rules, empirically confirmed theories like the political-cultural market approach, and the reference to ethical concepts of relevant social values (in contrast to dogmatizing efficiency). This Article argues that Sustainable Development Goals (SDGs) in general are adequate social order values for an economic analysis of tax law. On this basis, the Article outlines how to develop a sustainable tax law. It shows that a decision-neutral tax law is neither realizable nor reasonable. Furthermore, it argues that the substantiation of achieving more equality (SDG 10), e.g., the interpretation of ability to pay, the discussion of companies’ fair share of tax, or the discussion of whether a one-book system is adequate requires detailed theoretical and ethical analysis. The same holds for answering the question whether environmental taxes are an adequate means to motivating actors to behave in an eco-friendly way (SDGs 7, 11, 12). Even this Article’s short analysis shows that tax rules that are in line with sustainability will differ considerably from tax rules that comply with the mainstream approach of economic analysis of law

In The Forge of Los: Tolkien and the Art of Creative Fantasy

Examines a number of concepts in Tolkien’s works—fall and redemption, good and evil, transcendence and transformation, touching on creativity, fate, and the hero’s journey along the way. Relates the final stage of the hero-journey, bringing back the boon, to the role of the artist in maintaining a sense of Recovery in our relationship with the world

Place and Adoption

Place and Adoption is a collection of personal essays that explores the meaning of many types of relationships, such as familial bonds, faith-based communities, and the natural world. The importance of place and how the author connects to her geography, through travel and observation, is at the heart of this collection

New π-Extended 1,1′-Disubstituted Ferrocenes with Thioate and Dithioate End Groups

Extended π systems based on 1,1′-aryl or (2-arylethynyl) disubstitution at ferrocene with thioate or dithioate end groups are reported. In the context of molecular electronics, such end groups are possible alternative end groups for the attachment of molecular wires at gold surfaces. The respective thioates were successfully prepared in high yields via the respective carboxylic acid derivatives. Subsequent treatment with Lawesson's reagent led to the respective dithioates. However, this did not work in the presence of triple bonds, in these cases, product mixtures were formed. On the basis of literature evidence with Woollin's reagent, the selenium analog of Lawesson's reagent, one product was tentatively characterized as a double cyclization product of two triple bonds and two molecules of Lawesson's reagent. Preliminary experiments towards the formation of gold complexes by reaction with a Johnphos gold(I) salt are included

Zur Problematik einer theoretisch fundierten steuerlichen Gewinnermittlung

Die Frage nach einer „betriebswirtschaftlich adäquaten“ steuerlichen Gewinnermittlung hat in jüngerer Zeit im wissenschaftlichen Diskurs wieder verstärkt Beachtung gefunden. Ursächlich hierfür ist der Vorschlag, IAS/IFRS als „Starting Point“ für die steuerliche Gewinnermittlung zu wählen. Die steuerliche Gewinnermittlung ist theoretisch fundiert, wenn sie Zielen der Besteuerung entspricht, die ihrerseits aus einem zugrunde gelegten Wirtschaftsordnungsverständnis abgeleitet wurden. In der Betriebswirtschaftlichen Steuerlehre wird häufig auf ein neoklassisches Wirtschaftsordnungsverständnis und daraus folgend auf Ziele wie Investitionsneutralität oder erwünschte Investitionswirkungen rekurriert. Gegen ein solches Wirtschaftsordnungsverständnis werden in diesem Beitrag zahlreiche Argumente vorgetragen. Geht man hingegen von einem evolutorischen Wirtschaftsordnungsverständnis aus, resultieren hieraus als Ziele der Besteuerung „Relevanz von Liquiditätsproblemen“, „Vorteilhaftigkeit von Marktentscheidungen“ und „Förderung der Variationsfähigkeit“. Hieraus lassen sich grundlegende Prinzipien einer steuerlichen Gewinnkonzeption ableiten. Dabei wird unter anderem deutlich, dass die Steuerbilanzkonzeption des geltenden deutschen Rechts in ihren Grundzügen den aus einem evolutorischen Wirtschaftsordnungsverständnis hergeleiteten Zielen entspricht.IAS/IFRS referred to as „starting point“ characterizes the proposition to outline discrete tax accounting principles. As far as possible and reasonable this concept should refer to IAS/IFRS. In relation to this suggestion the form of the determination of taxable profits is being recently again discussed. The question of the form of the determination of taxable income is only answerable in context with selected goals. These goals derive from a superior notion of economics. The goals of the determination of taxable income stated in literature are critically analysed and rejected in this article. Besides the necessary but not sufficient goal of objectiveness other guidelines of taxation can be stated if a notion of evolutionary economics is assumed. These guidelines are the “relevance of solvency problems”, the “profitability of market decisions” and the “possibilities of variation and their support”. As a result fundamental tax accounting principles can be obtained

Cobalt- und Eisen-katalysierte C-H-Aktivierung zur Herstellung planar-chiraler Ferrocen-Derivate

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Steuerhinterziehung als Straftatbestand: eine Analyse in wirtschaftsethischer Perspektive

"Der vorliegende Beitrag untersucht, ob in wirtschaftsethischer Perspektive Argumente für den Straftatbestand Steuerhinterziehung sprechen. Die Analyse erfolgt auf der Grundlage eines vertragstheoretischen Bezugsrahmens und der Situationslogik Poppers. Sie kommt zu dem Ergebnis, dass in dieser Perspektive Gründe für einen Straftatbestand Steuerhinterziehung angeführt werden können, die durch entgegenstehende Argumentationen im ökonomischen Schrifttum nicht in Frage gestellt werden. Die hier vorgelegte Begründung eines solchen Straftatbestands wirkt sich auf zahlreiche Besteuerungsfragen aus." (Autorenreferat)"In the present article is analyzed if from a business ethical point of view there is good reason to qualify tax evasion as a criminal offence. The analysis is based on the fictitious agreement among parties in the contractual setting and with reference to Popper's logic of situation. The result of this analysis is that from this viewpoint compelling arguments are at hand for the qualification of tax evasion as a criminal offence which cannot be queried by the counter-arguments put forward in the economical literature. The substantiation stated here that tax evasion constitutes a criminal offence has consequences on numerous issues of taxation. It entails, for example, a critical attitude towards tax amnesty." (author's abstract

Analysis of Adenosine 2a Receptors During the Immune Recognition of Foreign and Self-Antigens

University of Minnesota Ph.D. dissertation. May 2017. Major: Microbiology, Immunology and Cancer Biology. Advisors: Daniel Mueller, Michael Farrar. 1 computer file (PDF); ix, 92 pages.Purinergic receptors are attractive therapeutic targets that can regulate several facets of the immune system. This dissertation examines the role of purinergic G protein-coupled Adenosine 2a (A2aR) receptors in regulating adaptive immune responses during the primary response to vaccination and during self-antigen recognition in the context autoimmunity. Administration of A2aR agonist CGS-21680 (CGS) can alter CD4 T cell differentiation by diverting helper T cells away from a germinal center follicular helper T cells (GC-Tfh) linage that promotes the survival, differentiation, isotype class-switching, and affinity maturation of B cells. Although GC-Tfh cells are beneficial during the clearance of certain pathogens, they also can be detrimental if they malfunction and mistakenly provide help to pathogenic self-specific B cells. Previous studies suggest that A2aRs acts as a barrier to autoimmunity by limiting inflammatory responses. Our studies support this claim by showing that prophylactic treatment with CGS blocks autoimmune arthritis. A2aR agonist treatment caused a reduction in the frequency and number of pathogenic GC-Tfh cells and isotype class-switched plasmablasts that respond to autoantigen. CGS treatment of mice after the early onset of mild arthritis also had a therapeutic benefit and blocked disease progression. CGS therapy reduced the number pathogenic GC-Tfh cells and autoantibody titers, suggesting that A2aR downstream signals may serve to limit dangerous GC-Tfh cell effectors that contribute to autoimmune disease manifestations, thus making it an attractive target for future immunotherapies