The FernUniversität Hagen - a University in Transition

In: A.J. Kallenberg and M.J.J.M. van de Ven (Eds), 2002, The New Educational Benefits of ICT in Higher Education: Proceedings. Rotterdam: Erasmus Plus BV, OECRThe University of Hagen (FernUniversität) is the only distance teaching university in Germany. This contribution addresses the university’s transition to a fully virtual university. it does not intend to add another paper to the numerous existing ones, but, after some general remarks, to act as a kind of guided tour by presenting links to more detailed descriptions of the addressed components

First North American species of the European genus Archaemegaptilus from the Upper Carboniferous Pottsville Formation of northern Alabama (Palaeodictyoptera: Archaemegaptilidae)

A new palaeodictyopteran (Palaeodictyopterida: Palaeodictyoptera) taxon is described based on a nearly complete hind wing found in the Pottsville Formation (Upper Carboniferous) of Bibb County, Alabama.  Archaemegaptilus blakelyi Beckemeyer & Engel, new species, is the sixth insect genus and species described from the Pottsville of Alabama and the second palaeodictyopteran from those deposits.  It is the third valid species assigned to the family Archaemegaptilidae.  Previously known species are A. kiefferi Meunier, from the Commentry of France and A. schloesseri Brauckmann et al., from the Hagen-Vorhalle of Germany

“Hagene, der vil ungetriuwe man”? Courtly Rivalry, Loyalty Conflict, and the Figure of Hagen in the Nibelungenlied

The variety of scholarly approaches to the Middle High German poem Das Nibelungenlied has generated a wide range of conflicting analyses of the character of Hagen, a figure who plays a key role in both the plot and the interpretation of the work. This thesis proposes that viewing Hagen’s relationship with Siegfried in relation to the poem’s central theme of loyalty (triuwe) allows for an analysis that integrates both the positive and negative aspects of Hagen’s character. By examining the depiction of courtly rivalry in four contemporary Middle High German works (Herzog Ernst B, Wolfdietrich A, Tristan, and Parzival), I outline the basic features of this common medieval narrative structure and then apply the same framework to a close reading of the relationship between Hagen and Siegfried in the Nibelungenlied. I also argue that the incorporation of the courtly rivalry motif as a unifying theme of the text allows the poet to take a stance on the broader issue of loyalty conflict, a topic which appears frequently in contemporary literature and had particular relevance within the political climate of medieval Germany. My reading of the character of Hagen can thus hopefully shed new light on the thematic structure of the Nibelungenlied as well as on the relationship between the poem and the literary and historical context in which it was written

The design of fiscal rules and forms of governance in European Union countries

This paper uses a new data set on budgetary institutions in Europe to examine the impact of fiscal rules and budget procedures in EU countries on public finances. It briefly describes the main pattern of budgetary institutions and their determinants across the EU 15 member states. Empirical evidence for the time period 1985-2004 suggests that the centralisation of budgeting procedures restrains public debt. In countries with one-party governments or coalition governments where parties are closely aligned and where political competition among them is low, this is achieved by the delegation of decision-making power to the minister of finance. Fiscal contracts that require countries to set multi-year targets and that reinforce those targets increase fiscal discipline in countries with ideologically dispersed coalitions and where parties regularly compete against each other

Monetary targeting in practice : the German experience

From the mid-seventies on, the central banks of most major industrial countries switched to monetary targeting. The Bundesbank was the first central bank to take this step, making the switch at the end of 1974. This changeover to monetary targeting was due to the difficulties which the Bundesbank - like other central banks - was facing in pursuing its original strategy, and whichcame to a head in the early seventies, when inflation escalated. A second factor was the collapse of the Bretton Woods system of fixed exchange rates, which created the necessary scope for national monetary targeting. Finally, the advance of monetarist ideas fostered the explicit turn towards monetary targets, although the Bundesbank did not implement these in a mechanistic way. Whereas the Bundesbank has adhered to its policy of monetary targeting up to the present, nowadays monetary targeting plays only a minor role worldwide. Many central banks have switched to the strategy of direct inflation targeting. Others favour a more discretionary approach or a policy which is geared to the exchange rate. In the academic debate, monetary targeting is often presented as an outdated approach which has long since lost its basis of stable money demand. These findings give riseto a number of questions: Has monetary targeting actually become outdated? Which role is played by the concrete design of this strategy, and, against this background, how easily can it be transferred to European monetary union? This paper aims to answer these questions, drawing on the particular experience which the Bundesbank has gained of monetary targeting. It seems appropriate to discuss monetary targeting by using a specific example, since this notion is not very precise. This applies, for example, to the money definition used, the way the target is derived, the stringency applied in pursuing the target and the monetary management procedure

Fiscal Rules and Fiscal Performance in the EU and Japan

Fiscal rules specify quantitative targets for key budgetary aggregates. In this paper, we review the experience with such rules in Japan and in the EU. Comparing the performance of fiscal policy in the 1980s and 1990s until 2003, we find that the fiscal rule of the 1980s exerted some but not much disciplinary influence on Japanese fiscal policy. The fiscal rule of the Maastricht Treaty had a significant impact on political budget cycles in the EU, but did little to constrain fiscal policy in the large member states. Since the start of the European Monetary Union, the disciplinary effect of the fiscal rule in the EU has vanished. Next, we discuss the importance of budgetary institutions for the effectiveness of fiscal rules. In Europe, a number of countries adopted strong fiscal rules, i.e., a fiscal rule combined with a design of the budget process enabling governments to commit to the rule. We find that strong fiscal rules have been effective. We conclude with some suggestions for the design of a strong fiscal rule in Japan

"Like wildfire" The east German rising of June 1953

Before the archives of the East German state were opened in the early 1990s the rising of June 1953 had already been well documented, largely on the basis of eyewitness reports and the East German press. It was thought that up to 372,000 workers took strike action, and that many of these participated, along with several hundred thousand others, in marches, rallies, occupations and other forms of direct action. Much was known about the sequence of events, the demands voiced, and about some of the individuals involved. As the first of several mass uprisings against Stalinist regimes, but doubtless also due to the breathtaking speed with which a strike at a Berlin building site spread to other workplaces and thence to streets and public squares nationwide, it attracted a good deal of attention from historians. An abundance of books, articles and pamphlets followed

Методы оценки налогооблагаемой прибыли в Германии

Оценка налогооблагаемой прибыли имеет важнейшее значение для налоговой нагрузки в сфере бизнеса и поэтому является предметом политических дискуссий и претерпевает постоянные изменения. С учетом актуальности проблемы, сформулирована цель исследования: анализ законодательно установленных методов оценки налогооблагаемой прибыли в Германии, их достоинств и недостатков, а также особенностей их практического применения. Данный анализ может быть использован для изучения перспектив совершенствования налоговой системы и развития бизнеса в России. В статье рассматриваются сферы применения различных методов оценки прибыли. Выявлено, что важнейшими из них являются метод полного сравнения операционных активов компании (налоговый баланс) и метод основанный на оценке чистой прибыли. Главное отличие этих методов в том, что первый построен на основе сопоставления балансов на начало и конец года, что и позволяет сравнивать операционные активы, а второй базируется на принципе денежного потока (поступления и расходования денежных средств). В работе подробно описывается применение указанных методов. Проведенный анализ показал, что сравнение операционных активов компании является более точным методом, хотя и гораздо более дорогостоящим, чем отчетность, основанная на методе чистой прибыли. Анализ подтверждается практическими примерами.The assessment of taxable earnings is of fundamental importance for the corporate tax burden. Therefore it is often subject of political discussions and is either witnessing a constant process of change. Against this background, the aim of this paper is to analyse the structure of the assessment of taxable earnings in Germany. This can be used to obtain information on the possibilities for future national developments in Russia. We start with an overview of the areas of application of the different methods for the assessment of earnings. It shows that the complete comparison of a company’s operating assets (so-called tax balance sheet) and the statement based on the net income method are the most important methods. The fundamental difference between this two methods: the statement based on the net income method is controlled by the inflow and outflow principle (flow value statement), the stock value statement, which makes it necessary to draw up two balance sheets (one at the start of the year and one at the end of the year, underlies the comparison of the company’s operating assets. Therefore the analysis focuses on these two methods. It shows, that the complete comparison of a company’s operating assets is more accurate but although much more costly than the statement based on the net income method. The analysis is supported by practical examples, which are also used to illustrate the differences between the two main methods