Untersuchungen von Traubensaft aus den Jahren 2007-2010 von unterschiedlichen Produktionssystemen mit drei Bildschaffenden Methoden

33 encoded grape samples from 2007-2010 were taken from a long-term field trial on the comparison of different organic and conventional production systems at Geisenheim, Germany. The samples were examined with the image forming methods biocrystallization, capillary dynamolysis and circular chromatography. The pictures of the encoded samples were i. differentiated and ii. characterised. The origin of 31 out of 33 encoded samples derived from ‘conventional’, ‘bio-organic’, ‘bio-dynamic‘ production was determined with highest accuracy

Lockere Trauben durch biodynamischen oder ökologischen Weinbau?

Der ökologische sowie Biodynamische Weinbau können sich über hohe Zuwachsraten der letzten Jahre erfreuen. In einem Projekt namens INBIODYN wurde mit der Rebsorte Riesling (Vitis vinifera L.) in Geisenheim, Rheingau, die Auswirkungen der integrierten (gute fachliche Praxis), biologisch-organisch (EU VO 834/07 plus ECOVIN Standard) und biologisch-dynamisch (EU VO 834/07 plus DEMETER Standard) Wirtschaftsweise auf die Wüchsigkeit, die physiologische Aktivität der Pflanzen, die Traubenstruktur und die Trauben-, Most -und Weinqualität unter Praxisbedingungen untersucht werden. Die Ergebnisse zeigten u.a. eine Veränderung des Geiztriebswachstums, welches das Mikroklima in der Traubenzone negativ beeinflussen kann. Die Geiztriebblattfläche unter Biologisch-dynamischer Bewirtschaftung war in den drei Versuchsjahren signifikant geringer als die unter integrierter Bewirtschaftung

Ökologischer und biodynamischer Weinbau in der Forschung – Langzeitversuch INBIODYN

In 2006 wurde ein weinbaulicher Feldversuch zum Vergleich verschiedener Bewirtschaftungssysteme (integriert, biologisch-organisch, biologisch-dynamisch) an der Hochschule Geisenheim University in Geisenheim, Rheingau, etabliert. Ertrag, Schnittholzgewicht und Zuckergehalt der Moste unterschied sich signifikant zwischen den Bewirtschaftungssystemen in einem Untersuchungszeitraum von 7 Jahren (2006-2012). Die integrierte Variante zeigte ein signifikant höheres Schnittholzgewicht, einen signifikant höheren Ertrag und signifikant niedrigeren Zuckergehalt des Mostes im Vergleich zu den beiden biologischen Systemen. Zwischen der biologisch-organischen und der biologisch-dynamischen Variante wurde kein Unterschied beobachtet. Weiter unterschieden sich die Bewirtschaftungssysteme weder im Gesamtsäuregehalt noch im pH der Moste. Gründe für das unterschiedliche Wachstum, den unterschiedlichen Ertrag und der unterschiedlichen Mostqualität wie z.B. die Nährstoff- und Wasserverfügbarkeit und die Häufigkeit auftretender Krankheiten in den unterschiedlichen Varianten müssen diskutiert werden. Ein Rückgang von Schnittholzgewicht und Ertrag unter ökologischer im Vergleich zu integrierter Bewirtschaftung wurde bereits in vorhergehenden Studien belegt. Allerdings sind die hier vorgestellten Untersuchungsergebnisse der erste Anhaltspunkt für veränderte Zuckergehalte im Most und somit für veränderte Produktqualität durch unterschiedliche Bewirtschaftungssysteme im Weinbau

Untersuchung von Traubensaft mit den drei Bildschaffenden Methoden Kupferchloridkristallisation, Steigbildmethode und Rundfilterchromatographie

Ten encoded grape samples from 2006 were taken from a long-term field trial on the comparison of different organic and conventional production systems at Geisenheim, Germany. The samples were examined with the picture forming methods biocrystallization according to Pfeiffer, capillary dynamolysis according to Wala and circular chromatography according to Pfeiffer. The pictures of the encoded samples were i. differentiated and ii characterised. Two encoded samples of each of the five production methods ‘conventional’, ‘bio-organic’, ‘bio-dynamic without horn silica’,‘bio-dynamic with three horn silica applications’ and ‘bio-dynamic with four horn silica applications’ were clearly differentiated with highest accuracy, i.e. 100%

The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation

In this paper we investigate the incentive effects of corporate taxes in an agency setting with a principal facing an investment opportunity including an abandonment option. We are particularly interested in the interplay of taxation and the real option on the principal's incentives to motivate the agent to work hard. First, we extend the well-known studies on tax effects on decision making under uncertainty to moral hazard settings. In a benchmark case we find that, as confirmed in current literature, the corporate income tax has no incentive effect. If the principal accounts for the real option we show that paradoxical tax effects may occur. Also, with respect to the effect of the real option on the incentive problem we show that the option makes it less attractive for the principal to induce the agent to exert a high effort

Arbeitskreis Quantitative Steuerlehre The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation The impact of corporate taxes and flexibility on entrepreneurial decisions

Abstract In this paper we investigate the incentive effects of corporate taxes in an agency setting with a principal facing an investment opportunity including an abandonment option. We are particularly interested in the interplay of taxation and the real option on the principal's incentives to motivate the agent to work hard. First, we extend the well-known studies on tax effects on decision making under uncertainty to moral hazard settings. In a benchmark case we find that, as confirmed in current literature, the corporate income tax has no incentive effect. If the principal accounts for the real option we show that paradoxical tax effects may occur. Also, with respect to the effect of the real option on the incentive problem we show that the option makes it less attractive for the principal to induce the agent to exert a high effort

Decarbonisation of the energy system

Three quarters of the European Union's greenhouse gas emissions stem from burning coal, oil and natural gas to produce energy services, including heating for buildings, transportation and operation of machinery. The transition to climate neutrality means these services must be provided without associated emissions. It is not possible today to determine tomorrow's optimal clean energy system, largely because the cost, limitations and capability developments of competing technologies cannot be predicted. Energy systems with widely diverging shares of "green fuels", in the form of electricity, hydrogen and synthetic hydrocarbons, remain conceivable. We find the overall cost of these systems to be of the same order of magnitude, but they involve larger investments at different stages of value chains. A large share of synthetic hydrocarbons would require more investment outside the EU, but less in domestic infrastructure and demand-side appliances, while electrification requires large investment in domestic infrastructure and appliances. Current projections show an overall cost advantage for direct electrification, but projections will evolve and critical players may push hard for alternative fuels. Policy will thus play a major role in shaping this balance. Political decisions should, first, push out carbon-emitting technology, primarily through carbon pricing. The more credible and predictable this strategy is over the coming decades, the smoother will be both divestment from brown technologies and investment in green technologies. Second, policy needs to help ensure that enough climate-neutral alternatives are available in time. Clear public support should be given to three system decisions about which we are sufficiently confident: the massive roll-out of renewable electricity generation; the electrification of significant shares of final energy consumption; and rapid phase-out of coal from electricity generation. For energy services where no dominant system has yet emerged, policy should forcefully explore different solutions by supporting technological and regulatory experimentation. Given the size and urgency of the transition, the current knowledge infrastructure in Europe is insufficient. Data on the current and projected state of the energy system remains inconsistent, either published in different places or not at all. This impedes the societal discussion. The transition to climate neutrality in Europe and elsewhere will be unnecessarily expensive without a knowledge infrastructure that allows society to learn which technologies, systems, and polices work best under which circumstances

Decarbonisation of energy: Determining a robust mix of energy carriers for a carbon-neutral EU

[Key Findings] The Fit for 55 package foresees a significant speeding up of European decarbonisation. This requires many new and upgraded policy frameworks. The European Commission has already proposed extensive reforms to the EU's energy and climate policy framework, and more are forthcoming before the end of 2021. The purpose of this report is to provide insight into the rationale behind these revisions. Spe-cifically, this is done by informing policymakers about the implications of different fuel mixes in a decarbonised EU in 2050. We explore three scenarios with differing demand assumptions for electricity, hydrogen and alternative green gases