Perspektiven des europäischen Steuerwettbewerbs

Im Zuge der europäischen Integration gewinnt die Koordination und Harmonisierung der Fiskal- und insbesondere der Steuerpolitik der einzelnen Mitgliedstaaten zunehmend an Bedeutung. Wie groß ist die Gefahr eines ungezügelten Steuerwettbewerbs oder gar einer Steuersenkungsspirale, wenn die Harmonisierung nicht zustande kommt? Können in diesem Fall wichtige öffentliche Güter nicht mehr bereitgestellt werden? --

Measuring customer involvement in new service developments

Service marketing managers are being required to develop new services that succeed in the market and are valuable for customers. Services Marketing literature therefore stresses the need to innovate with customers and to integrate their view into the new service developed. However, consensus about the positive effects of customer involvement in new service development (NSD) has not been reached. Drawing on the theory of organisational knowledge creation and the concept of marketing orientation, we argue that customer involvement is not related to successful new services per se. However, we propose it contributes to the increase of a firm’s customer knowledge stock, the tacit and explicit dimension. The study results demonstrate that the increase in a firm’s tacit customer knowledge stock significantly affects market success, project success and sustainable competitive advantage, while the increase of explicit customer knowledge stock positively influences the acceptance of new service concept ideas initiated by customers. Both the explicit and tacit customer knowledge stock is positively influenced by the level of customer involvement. Furthermore, the internal resource-based antecedents to customer involvement decisions are investigated. Our findings illustrate that a firm’s prior tacit knowledge about customers inhibits integration of customers in NSD, whereas prior explicit customer knowledge positively affects customer involvement. As for market-driven NSD, customer orientation, and project innovativeness, the study shows different effects on stages of customer involvement. Finally, the research reveals that service firms manage customer involvement differently related to the facets of the construct, namely (1) methods and (2) stages of customer involvement. Distinct management approaches are compared and contrasted to unearth salient decision parameters. The research is based on interviews, one expert survey and one main survey, incorporating 131 respondents of diverse service firms in nine countries. Responses have been analysed in two structural equation models by Partial Least Squares (PLS) and explored by cluster analysis. We suggest that Service Marketing managers should be more attentive to the act of customer knowledge creation to manage customer integration in NSD effectively. Particularly, they should be aware of the role of tacit customer knowledge in order to develop successful new services. A tight customer orientation is not worthwhile throughout NSD, since new markets may be neglected when working too close with current customers. Furthermore, contrary to prevalent research, NSD executives should combine beneficial methods of customer involvement instead of focusing on one method. Using different methods helps managers to create divergent perspectives on customer preferences and needs, required to generate new ideas. Finally, we propose that customer involvement in NSD should not be seen as a short-term investment

Zur aktuellen Diskussion des Just-Retour in der EWU: Seigniorage-Wettbewerb und Verteilungsspielraeume aus fiskalischer Sicht

With the forthcoming single currency the current discussion on fair returns not only focuses on the transfers to the EC but also on the implicit gains and losses in seigniorage revenues for each single participant of the EMU. After a short clarification of differient concepts of seigniorage and their pros and cons, a comparative survey of the latest research on seigniorage distribution within the EMU is given. Comparing the results it becomes obvious that the potential gains and losses are massive (up to -90 billion DEM in total seigniorage wealth and up to 5,3 billion DEM p.a. in the case of Germany) and will hence cause severe political pressure to correct the distribution scheme for the revenues of the ECB towards a fairer distribution of seigniorage, for which this paper suggests an alternative key of distribution. Although this view might be somewhat shortsighted the question might be raised whether this quid pro quo proceeding is compatible with ideas of solidarity and fiscal federalism as laid down in the European treaties.seigniorage, fiscal integration, monetary integration, fair retour, federalism, solidarity

Geld und Wachstum in der Neoklassik bis Tobin (1965)

Given the current debate on the worldwide decline of inflation (disinflation) this paper examns the influence of money on economic growth. The focus is on neoclassical growth modells (Solow-Swan based). In particular the role of money in the genuine article of Tobin (1965) is evaluated, where the single purpose of money is serving as a medium of exchange and as a store of value. Furthermore money serves as a mean to overcome deflationary deadlocks. The question whether money fosters economic growth can not be solved due to reduced monetary modelling within the Tobin model.money, growth, portfolio-effect, disinflation, neoclassic

Online counseling via e-mail for breast cancer patients on the German internet: preliminary results of a psychoeducational intervention

Objectives: The internet offers new possibilities in psychosocial patient care. However, empirical data are lacking for oncological patients. A field-experimental study was conducted to obtain initial data to enable evaluation of the effectiveness of online counseling via e-mail for breast cancer patients. A secondary objective was to explore how patients reached by the service can be characterized on psychosocial status and illness

Clinical Impact of Atrial Fibrillation in Patients with Pulmonary Hypertension

BACKGROUND: Pulmonary hypertension (PH) is associated with progressive impairment of right ventricular function, reduced exercise capacity and a poor prognosis. Little is known about the prevalence, clinical manifestation and impact of atrial fibrillation (AF) on cardiac function in PH. METHODS: In a four year single-centre retrospective analysis 225 patients with confirmed PH of various origins were enrolled to investigate the prevalence of AF, and to assess the clinical manifestation, 6-minute walk distance, NT-proBNP levels, echocardiographic parameters and hemodynamics obtained by right heart catheterization in PH with AF. RESULTS: AF was prevalent in 31.1%. In patients with PH and AF, parameters of clinical deterioration (NYHA/WHO functional class, 6-minute walk distance, NT-proBNP levels) and renal function were significantly compromised compared to patients with PH and sinus rhythm (SR). In the total PH cohort and in PH not related to left heart disease occurrence of AF was associated with an increase of right atrial pressure (RAP) and right atrial dilatation. While no direct association was found between pulmonary artery pressure (PAP) and AF in these patients, right ventricular function was reduced in AF, indicating more advanced disease. In PH due to left heart failure the prevalence of AF was particularly high (57.7% vs. 23.1% in other forms of PH). In this subgroup, left atrial dilatation, increase of pulmonary capillary wedge pressure, PAP and RAP were more pronounced in AF than in SR, suggesting that more marked backward failure led to AF in this setting. CONCLUSION: PH is associated with increased prevalence of AF. Occurrence of AF in PH indicates clinical deterioration and more advanced disease

Intraoperative Defibrillation Testing of Subcutaneous Implantable Cardioverter‐Defibrillator Systems—A Simple Issue?

Background: The results of the recently published randomized SIMPLE trial question the role of routine intraoperative defibrillation testing. However, testing is still recommended during implantation of the entirely subcutaneous implantable cardioverter‐defibrillator (S‐ICD) system. To address the question of whether defibrillation testing in S‐ICD systems is still necessary, we analyzed the data of a large, standard‐of‐care prospective single‐center S‐ICD registry. // Methods and Results: In the present study, 102 consecutive patients received an S‐ICD for primary (n=50) or secondary prevention (n=52). Defibrillation testing was performed in all except 4 patients. In 74 (75%; 95% CI 0.66–0.83) of 98 patients, ventricular fibrillation was effectively terminated by the first programmed internal shock. In 24 (25%; 95% CI 0.22–0.44) of 98 patients, the first internal shock was ineffective and further internal or external shock deliveries were required. In these patients, programming to reversed shock polarity (n=14) or repositioning of the sensing lead (n=1) or the pulse generator (n=5) led to successful defibrillation. In 4 patients, a safety margin of <10 J was not attained. Nevertheless, in these 4 patients, ventricular arrhythmias were effectively terminated with an internal 80‐J shock. // Conclusions: Although it has been shown that defibrillation testing is not necessary in transvenous ICD systems, it seems particular important for S‐ICD systems, because in nearly 25% of the cases the primary intraoperative test was not successful. In most cases, a successful defibrillation could be achieved by changing shock polarity or by optimizing the shock vector caused by the pulse generator or lead repositioning.<br

Genomic islands: tools of bacterial horizontal gene transfer and evolution

Bacterial genomes evolve through mutations, rearrangements or horizontal gene transfer. Besides the core genes encoding essential metabolic functions, bacterial genomes also harbour a number of accessory genes acquired by horizontal gene transfer that might be beneficial under certain environmental conditions. The horizontal gene transfer contributes to the diversification and adaptation of microorganisms, thus having an impact on the genome plasticity. A significant part of the horizontal gene transfer is or has been facilitated by genomic islands (GEIs). GEIs are discrete DNA segments, some of which are mobile and others which are not, or are no longer mobile, which differ among closely related strains. A number of GEIs are capable of integration into the chromosome of the host, excision, and transfer to a new host by transformation, conjugation or transduction. GEIs play a crucial role in the evolution of a broad spectrum of bacteria as they are involved in the dissemination of variable genes, including antibiotic resistance and virulence genes leading to generation of hospital ‘superbugs’, as well as catabolic genes leading to formation of new metabolic pathways. Depending on the composition of gene modules, the same type of GEIs can promote survival of pathogenic as well as environmental bacteria