Supporting Memorization and Problem Solving with Spatial Information Presentations in Virtual Environments

While it has been suggested that immersive virtual environments could provide benefits for educational applications, few studies have formally evaluated how the enhanced perceptual displays of such systems might improve learning. Using simplified memorization and problem-solving tasks as representative approximations of more advanced types of learning, we are investigating the effects of providing supplemental spatial information on the performance of learning-based activities within virtual environments. We performed two experiments to investigate whether users can take advantage of a spatial information presentation to improve performance on cognitive processing activities. In both experiments, information was presented either directly in front of the participant or wrapped around the participant along the walls of a surround display. In our first experiment, we found that the spatial presentation caused better performance on a memorization and recall task. To investigate whether the advantages of spatial information presentation extend beyond memorization to higher level cognitive activities, our second experiment employed a puzzle-like task that required critical thinking using the presented information. The results indicate that no performance improvements or mental workload reductions were gained from the spatial presentation method compared to a non-spatial layout for our problem-solving task. The results of these two experiments suggest that supplemental spatial information can support performance improvements for cognitive processing and learning-based activities, but its effectiveness is dependent on the nature of the task and a meaningful use of space

A Tax on Tax Revenue. The Incentive Effects of Equalizing Transfers: Evidence from Germany

Several recent studies suggest that equalizing transfers in a federal system may distort the tax policy decisions of states. We study this issue for the German federal fiscal system. In a simple theoretical model, we first identify a substitution and an income effect of equalizing transfers. Our main hypothesis is that both effects should tend to reduce tax revenue of German states. We perform various empirical tests which confirm this hypothesis.

Distribution of Complex and Core Lipids within New Hyperthermophilic Members of the Archaea Domain

Core and complex lipids of several new hyperthermophilic archaeal isolates were analyzed. The organisms belong to the Sulfolobales,Archaeoglobus, Pyrobaculum, and Methanococcus. A detailed structural investigation of complex lipids of Pyrobaculum species is reported. The different lipid structures are of help for a rapid and simple phylogenetic classification of the new isolates. They are in agreement with the classification based on other features

Empathy in dogs: With a little help from a friend – a mixed blessing

Kujala (2017) presents an extensive overview of existing research on canine emotions in comparison to those of other non-human animals and humans. This commentary provides some additional research results on the intensively debated field of empathy in dogs. We focus on recent advances in the understanding of a fundamental building block of empathy — emotional contagion — and on dogs’ remarkable sensitivity for human emotions, including the skills of assistance dogs

Konfiskatorischer Finanzausgleich verlangt eine Reform

In jüngster Zeit wird in der politischen Diskussion heftig über den Finanzausgleich gestritten. Wo liegen die Schwächen des bestehenden Systems? Wie kann eine Reform aussehen? --

Weniger Wachstum und Steueraufkommen durch den Finanzausgleich

Das Urteil des Bundesverfassungsgerichts vom November 1999 macht eine Neuregelung des Finanzausgleichs nötig. Aus wirtschaftswissenschaftlicher Sicht ist vor allem die Anreizstruktur des Systems verbesserungsbedürftig. Welche ökonomischen Folgen hat das derzeitige System? Welche Reformmöglichkeiten gibt es? --

Das Maßstäbegesetz auf dem Prüfstand

Im Februar legte das Bundesfinanzministerium einen Entwurf für das vom Verfassungsgericht geforderte Maßstäbegesetz zum Länderfinanzausgleich vor. Darin sollen die Vorgaben der Finanzverfassung konkretisiert und allgemeine Maßstäbe für den Finanzausgleich kodifiziert werden. Die Vorgaben betreffen zum einen die vertikale Finanzverteilung zwischen Bund und Ländern und zum anderen den umverteilenden horizontalen Finanzausgleich. Mittlerweile haben die Länder zum Entwurf der Bundesregierung Stellung genommen. In dem Beitrag stellt das ifo Institut zusammen mit Prof. Dr. Bernd Huber, Universität München, und Dr. Karl Lichtblau, Institut der Deutschen Wirtschaft, Köln, diesen Entwurf im Einzelnen vor und analysiert ihn unter finanzwissenschaftlichen Gesichtspunkten. Im Ergebnis zeigt sich, dass bezüglich der vertikalen Steuerverteilung das vorgeschlagene Maßstäbegesetz zu mechanisch auf das Deckungsquotenverfahren abzielt, was mit Fehlanreizen verbunden ist. So kann eine Ebene - und dabei vor allem der Bund - ihre Aufgaben und damit auch Ausgaben ausweiten und mittels höherer Umsatzsteueranteile eine nahezu vollständige Refinanzierung erreichen. Für die horizontalen Umverteilungselemente berücksichtigt der vom Bund vorgelegte Entwurf die von finanzwissenschaftlicher Seite vorgebrachten Argumente gegen das bestehende Finanzausgleichssystem. So sollen den Ländern von zusätzlichen Einnahmen höhere Eigenanteile verbleiben und damit die empirisch nachgewiesenen negativen Anreizwirkungen des Länderfinanzausgleichs abgemildert werden. In Bezug auf die Berücksichtigung möglicher Mehrbedarfe sollte das Gesetz um Bestimmungen ergänzt werden, welche die konkrete Ermittlung von Kostenunterschieden zwischen Ländern regeln.Deutschland; Horizontaler Finanzausgleich

MECHANICAL LOAD AND MUSCULAR EXPENDITURE IN ALPINE SKIRACING

High external forces acting in alpine ski racing have been published in several studies (Babiel et al. 1997, Mueller et al. 2002). As a consequence alpine skiing athletes spend great efforts on increasing their muscular strength in conditioning training accompanied by different methods of performance diagnostics (Mueller et al. 2002). The presented study tries to compare individually the muscular abilities in lab with the demand on strength during competitive skiing

COMPLEMENTARY USE OF DESIGN METHODOLOGIES IN EDUCATIONAL ENGINEERING DESIGN PROJECTS: A CASE STUDY

The challenge of a nowadays well-grounded engineering education is preparing industry ready graduates, that is, to provide students with the skills to master the complexity of products in terms of innovation, invention and problem solving combined with soft skills abilities. This addresses particularly the engineering design education, which in general should be mainly based on practical studies represented by engineering design projects. In order to supply industry with work-ready practitioners, the effectiveness and efficacy of design education respectively design projects is a crucial aspect. This article presents some findings of an efficient use of design methodologies and techniques when carrying through design projects in the faculty of Mechanical Engineering and Mechatronics at the University of Applied Sciences, Deggendorf, Germany. Engineering design projects are compulsory for students within their curriculum. The projects aim at fostering and stimulating students creativity by means of a complementary use of design methodologies and techniques. By taking advantage of this approach the systematic generation of ideas in the course of a design project is presented, which eventually led to the development of an innovative product