108 research outputs found
"... im Himmel gefühlt" : religiöse Gefühle am Beispiel von Jenseitsvorstellungen und Krankheitsbewältigung
An evidence-based decision assistance model for predicting training outcome in juvenile guide dogs
Working dog organisations, such as Guide Dogs, need to regularly assess the behaviour of the dogs they train. In this study we developed a questionnaire-style behaviour assessment completed by training supervisors of juvenile guide dogs aged 5, 8 and 12 months old (n = 1,401), and evaluated aspects of its reliability and validity. Specifically, internal reliability, temporal consistency, construct validity, predictive criterion validity (comparing against later training outcome) and concurrent criterion validity (comparing against a standardised behaviour test) were evaluated. Thirty-nine questions were sourced either from previously published literature or created to meet requirements identified via Guide Dogs staff surveys and staff feedback. Internal reliability analyses revealed seven reliable and interpretable trait scales named according to the questions within them as: Adaptability; Body Sensitivity; Distractibility; Excitability; General Anxiety; Trainability and Stair Anxiety. Intra-individual temporal consistency of the scale scores between 5±8, 8±12 and 5±12 months was high. All scales excepting Body Sensitivity showed some degree of concurrent criterion validity. Predictive criterion validity was supported for all seven scales, since associations were found with training outcome, at at-least one age. Thresholds of z-scores on the scales were identified that were able to distinguish later training outcome by identifying 8.4% of all dogs withdrawn for behaviour and 8.5% of all qualified dogs, with 84% and 85% specificity. The questionnaire assessment was reliable and could detect traits that are consistent within individuals over time, despite juvenile dogs undergoing development during the study period. By applying thresholds to scores produced from the questionnaire this assessment could prove to be a highly valuable decision-making tool for Guide Dogs. This is the first questionnaire-style assessment of juvenile dogs that has shown value in predicting the training outcome of individual working dogs
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?
This paper is a substantial revision of a paper presented at the 71st Annual Congress
of the International Institute of Public Finance (Dublin, 20–23 August, 2015), which was issued under the
title Tackling Spillovers by Taxing Corporate Income in the European Union at Source, as CPB Discussion
Paper 324 (February 2016) and as CESifo Working Paper No. 5790 (March 2016).This paper surveys and evaluates the corporation tax systems of the Member
States of the European Union on the basis of a comprehensive taxonomy of actual
and potential regimes, which have as their base either profits; profits, interest and royalties;
or economic rents. The current regimes give rise to various instate and interstate
spillovers, which violate the basic tenets—neutrality and subsidiarity—of the single
market. The trade-offs between the implications of these tenets—harmonization and
diversity, respectively—can be reconciled by a bottom-up strategy of strengthening
source-based taxation and narrowing differences in tax rates. The strategy starts with
dual income taxation, proceeds with final source withholding taxes and rate coordination,
and is made complete by comprehensive business income taxation. Common
base and cash flow taxation are not favored.http://link.springer.com/journal/10797am2017Economic
6. Grundprobleme und Leitlinien kirchlicher Schriftinterpretation bis zur Reformationszeit
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