On income tax avoidance: the case of Germany

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude. --

Benthic oxygen exchange in a live coralline algal bed and an adjacent sandy habitat: an eddy covariance study

Coralline algal (maerl) beds are widespread, slow-growing, structurally complex perennial habitats that support high biodiversity, yet are significantly understudied compared to seagrass beds or kelp forests. We present the first eddy covariance (EC) study on a live maerl bed, assessing the community benthic gross primary productivity (GPP), respiration (R), and net ecosystem metabolism (NEM) derived from diel EC time series collected during 5 seasonal measurement campaigns in temperate Loch Sween, Scotland. Measurements were also carried out at an adjacent (~20 m distant) permeable sandy habitat. The O2 exchange rate was highly dynamic, driven by light availability and the ambient tidally-driven flow velocity. Linear relationships between the EC O2 fluxes and available light indicate that the benthic phototrophic communities were lightlimited. Compensation irradiance (Ec) varied seasonally and was typically ~1.8-fold lower at the maerl bed compared to the sand. Substantial GPP was evident at both sites; however, the maerl bed and the sand habitat were net heterotrophic during each sampling campaign. Additional inputs of ~4 and ~7 mol m-2 yr-1 of carbon at the maerl bed and sand site, respectively, were required to sustain the benthic O2 demand. Thus, the 2 benthic habitats efficiently entrap organic carbon and are sinks of organic material in the coastal zone. Parallel deployment of 0.1 m2 benthic chambers during nighttime revealed O2 uptake rates that varied by up to ~8-fold between replicate chambers (from -0.4 to -3.0 mmol O2 m-2 h-1; n = 4). However, despite extensive O2 flux variability on meter horizontal scales, mean rates of O2 uptake as resolved in parallel by chambers and EC were typically within 20% of one another

Dynamic Response of Circular Plates Subjected to Moving Massive Loads

Techniques are presented for studying the dynamic response of circular disks excited by moving loads. The loading system, consisting of a mass, spring, and dashpot, travels in a circular path concentric with the disk at constant angular velocity. For cases involving elastically-supported rigid disks, the equations of motion for the disk and moving load may be written as a set of coupled Hill­ Mathieu equations, typical of moving mass problems. By applying relatively simple transformations the equations may be rewritten as a set of coupled linear differential equations with constant coefficients. The problem is then reduced to solving an ordinary eigenvalue problem. When the eigenvalues are pure imaginary numbers, they correspond to the frequency components in the motion of the moving mass, and describe the disk motion as well. In certain regions the eigenvalues have positive real parts, corresponding to motions which are unbounded in time. There are three distinct regions of instability which appear in the rigid disk problem. A stiffness in stability region occurs immediately above the critical speed of the disk, and is caused by load stiffness. At higher speeds, a region of instability due to modal coupling appears. Finally, if the load speed exceeds a certain terminal velocity (determined primarily by the mass of the load), an unstable solution will always exist. The dynamic response of circular elastic disk s with similar loading is investigated using the conventional eigenfunction expansion technique. The system of coupled Hill-Mathieu equations obtained by applying this method r educes to an ordinary eigenvalue problem when certain transformations are made. Thus, many modes may be included in the solution, although it is generally sufficient to consider only a few modes. Solutions to the eigenvalue problem reveal regions of instability directly analogous to those observed in the rigid disk examples.</p

Typische Konstellationen der Beschäftigung ausländischer Arbeitnehmer. Ergebnisse einer Cluster-Analyse von Betrieben des verarbeitenden Gewerbes

"Im folgenden wird der Versuch gemacht - auf der Basis der Angaben von 1969 Betrieben des verarbeitenden Gewerbes aus dem Jahre 1976 - Arbeitsplätze nach Qualifikationsanforderungen und nach Attraktivität der Arbeitsbedingungen zu strukturieren und zu ermitteln, wo ausländische Arbeitnehmer typischerweise eingesetzt werden. Nach Darstellung der relevanten Hypothesen und des Designs des verwendeten Cluster-Verfahrens (Verwendung eines eigenkonstruierten Ähnlichkeitsindex) werden die Ergebnisse ausführlich geschildert: Es zeigt sich, daß ausländische Arbeitnehmer insbesondere dort eingesetzt werden, wo Großserienfertigung vorherrscht bzw. wo die Fluktuation hoch ist und/oder die Arbeitsbedingungen charakterisiert sind durch viel Schicht-, Akkord- und Prämienlohnarbeit. Bei der Clusterung nach Variablen der Qualifikationsstruktur lassen sich insgesamt 13 Betriebstypen ermitteln, bei der Clusterung nach Variablen der Arbeitsbedingungen insgesamt 11. Eine Gegenüberstellung der Betriebstypisierungen zeigt, daß insbesondere Art der eingesetzten Fertigungsverfahren, Qaulifikationsstruktur, Geschlechter-Split und Nationalität der gewerblich Beschäftigten sowie die Arbeitsbedingungen miteinander in Beziehung stehen. Differenziert man die Fertigungsverfahren nach ihrer Ausbringungsmenge, so läßt sich vereinfachend über die Typen hinweg folgender Bezug herstellen: Einzel-, Klein- und Mittlere Serienfertigung: Gelernte und deutsche Frauen Mittlere und Großserienfertigung: ausländische Frauen Großserien-, Massen- und kontinuierliche Prozeßfertigung: un-, angelernte deutsche und ausländische Männer Massenfertigung durch Halbautomaten (Typ mit viel Frauen): Gelernte und deutsche Frauen."ausländische Arbeitnehmer, verarbeitendes Gewerbe, Qualifikationsanforderungen, Arbeitsbedingungen

First Detection of Salmonella enterica Serovar Choleraesuis in Free Ranging European Wild Boar in Sweden

Following the first detection of Salmonella enterica subsp. enterica, serovar Choleraesuis (S. Choleraesuis) in a Swedish pig herd for more than 40 years and subsequent detection of the same serotype in an enclosure with kept wild boar, a national surveillance for S. Choleraesuis in free living wild boar was launched. A total of 633 wild boar sampled within the active and the enhanced passive surveillance were examined for Salmonella enterica serovars by culture. Of these, 80 animals were culture positive for S. Choleraesuis var. Kunzendorf. All positive animals, including those in the original outbreaks, originated from counties located in the southern and eastern parts of Sweden. Fifty-eight isolates were selected for sequence typing, revealing a relatively homogenous population of S. Choleraesuis with two distinct genetic clusters containing isolates from the southern counties in one and the counties further northeast in the other. Sequenced isolates from domestic pig farms all clustered with wild boar in the same region. S. Choleraesuis appears highly contagious in dense wild boar populations, making it a relevant model for other infectious diseases that may be transmitted to pigs. The many potential routes of introduction and spread of S. Choleraesuis warrant further investigations in order to prepare for other disease threats

Co-created community contracts support biosecurity changes in a region where African swine fever is endemic-Part II: Implementation of biosecurity measures

Smallholder subsistence pig production is common in Uganda and African swine fever (ASF) is endemic in the country, with its spread driven by human activities along the smallholder value chain. Previous research in the study area has revealed that many stakeholders are aware of how ASF is spread, its prevention and control, and have a generally positive attitude towards biosecurity. Despite this, even basic biosecurity is largely lacking. Costs, as well as a lack of adaptation to the local context, culture and traditions have been identified as factors hindering biosecurity implementation. Community engagement and local ownership of disease problems are increasingly recognised as important for improving disease prevention and control. The objective of this study was to investigate the capacity of participatory action at community level with broad inclusion of stakeholders to improve biosecurity in the smallholder pig value chain. Specific attention was paid to participants' perceptions and experiences of implementing the biosecurity measures included in their co-created community contracts. The study was conducted in Northern Uganda in villages purposively selected on the basis of previous occurrences of ASF. In each village, farmers and traders were also purposively selected. At a first meeting, basic information about ASF was shared and participants presented with a list of biosecurity measures adapted for farmers and traders respectively. Participants discussed each measure in farmer and trader subgroups, decided on the mea-sures to implement for one year, and signed a community contract to this effect. The following year, interviews were again undertaken and implementation support given. Interview data were coded and thematically analysed. Each subgroup chose a minimum of three and a maximum of nine measures, with wide variations between villages in their selection of measures. At the follow-ups, none of the subgroups had fully implemented what had been agreed in their contract, but all had changed some of their biosecurity routines. Some frequently recom-mended biosecurity measures, such as not borrowing breeding boars, were not considered feasible. Relatively simple and cheap biosecurity measures were rejected for reasons of cost, highlighting the participants' general level of poverty and the relevance of poverty as a specific factor governing disease control results. The partic-ipatory methodology allowing for discussions, co-creation and the option to refuse measures seemed to facilitate the implementation of measures that had initially been thought to be controversial. The broad community approach was deemed to be positive for strengthening community identity, cooperation and implementation

African swine fever epidemiology and control

African swine fever is a devastating disease that can result in death in almost all infected pigs. The continuing spread of African swine fever from Africa to Europe and recently to the high–pig production countries of China and others in Southeast Asia threatens global pork production and food security. The African swine fever virus is an unusual complex DNA virus and is not related to other viruses. This has presented challenges for vaccine development, and currently none is available. The virus is extremely well adapted to replicate in its hosts in the sylvatic cycle in East and South Africa. Its spread to other regions, with different wildlife hosts, climatic conditions, and pig production systems, has revealed unexpected epidemiological scenarios and different challenges for control. Here we review the epidemiology of African swine fever in these different scenarios and methods used for control. We also discuss progress toward vaccine development and research priorities to better understand this complex disease and improve control

Limitations and opportunities of smallholders' practical knowledge when dealing with pig health issues in northern Uganda

Pig production has a short history in Uganda. The majority of pigs are kept by smallholder farmers in rural areas where access to veterinary services is limited, and pig keeping has been suggested as a potential pathway out of poverty for smallholders. Previous research has identified the disease of African swine fever (ASF) as a major threat, causing high mortalities in pigs. With no available cure or vaccine, the only option is to implement biosecurity measures, i.e. strategies that prevent the spread of ASF. This paper draws on data from four months of ethnographic fieldwork in rural northern Uganda. Combining methods of participant observation, semi-structured interviews, focus group discussions and a survey, the aim was to improve understanding of smallholders' perceptions and responses to pig health issues such as ASF. Applying the concept of practical knowledge, this paper analyses the potential and limitations of smallholders' practice-based knowledge as a means of dealing with pig health issues. The results show that while pigs were appreciated locally for providing an income, many informants found it difficult to deal with pig diseases effectively. Consequently, informants commonly expressed a need for other kinds of knowledge in their pig production, indicating that veterinary advice can play an important role in reducing the negative impact of pig health issues. For animal health provision to have relevance in this context, however, veterinary practitioners must pay close attention to smallholders' priorities and ways of knowing in their livestock keeping. Results further show that pig health issues made some informants abandon pig production altogether. To enhance the potential of pig production as a poverty mitigation strategy in Uganda, research and policy need to focus on ways of bettering general conditions for smallholder pig keeping, including improving the quality of and access to veterinary services in rural areas

A β Strand Lock Exchange for Signal Transduction in TonB-Dependent Transducers on the Basis of a Common Structural Motif

SummaryTransport of molecules larger than 600 Da across the outer membrane involves TonB-dependent receptors and TonB-ExbB-ExbD of the inner membrane. The transport is energy consuming, and involves direct interactions between a short N-terminal sequence of receptor, called the TonB box, and TonB. We solved the structure of the ferric pyoverdine (Pvd-Fe) outer membrane receptor FpvA from Pseudomonas aeruginosa in its apo form. Structure analyses show that residues of the TonB box are in a β strand which interacts through a mixed four-stranded β sheet with the periplasmic signaling domain involved in interactions with an inner membrane sigma regulator. In this conformation, the TonB box cannot form a four-stranded β sheet with TonB. The FhuA-TonB or BtuB-TonB structures show that the TonB-FpvA interactions require a conformational change which involves a β strand lock-exchange mechanism. This mechanism is compatible with movements of the periplasmic domain deduced from crystallographic analyses of FpvA, FpvA-Pvd, and FpvA-Pvd-Fe