SINGLE MOTHERS EMPLOYED IN THE FORMAL WORK SECTOR IN GERMANY AND SOUTH AFRICA

This article seeks to disrupt the dominant discourses of victimhood related to single-mother family status.  Drawing on a sustainable livelihood framework, we present data from in-depth interviews held with 25 single mothers sampled in Hagen, Germany, and in Gauteng and KwaZulu-Natal provinces in South Africa. We discuss how participants engaged in positive human capital development, building social capital and tapped into multiple income streams for economic security. Given the intersectional injustices that single mothers face, the strengths the women drew on in their lives is worth noting. We conclude that single mothers have created a new narrative for themselves beyond a pathological on

Economic experiences and sustainable livelihoods of single mothers employed in the formal work sector in Germany and South Africa

Abstract: This article seeks to disrupt the dominant discourses of victimhood related to single-mother family status. Drawing on a sustainable livelihood framework, we present data from in-depth interviews held with 25 single mothers sampled in Hagen, Germany, and in Gauteng and KwaZulu-Natal provinces in South Africa. We discuss how participants engaged in positive human capital development, building social capital and tapped into multiple income streams for economic security. Given the intersectional injustices that single mothers face, the strengths the women drew on in their lives is worth noting. We conclude that single mothers have created a new narrative for themselves beyond a pathological one

Biographical Motivations of Pilgrims on the Camino de Santiago

The question of what leads people from a biographical perspective to go on pilgrimage has been a research object in the Department of Sociology at the FernUniversität in Hagen, Germany. This qualitative study examines the biographical constellations which have led to the decision to go on pilgrimage and therefore a typology of biographical motivations was developed. To achieve the aim of a typology, methods of qualitative research were used. The database consists of narrative interviews that were undertaken mostly with German pilgrims. The life stories of the pilgrims were analysed with Grounded Theory Methodology and made into a typology of five main types of pilgrims: balance pilgrim, crisis pilgrim, time-out pilgrim, transitional pilgrim, new start pilgrim

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

A comparison between different propagative schemes for the simulation of tapered step index slab waveguides

The performance and accuracy of a number of propagative algorithms are compared for the simulation of tapered high contrast step index slab waveguides. The considered methods include paraxial as well as nonparaxial formulations of optical field propagation. In particular attention is paid to the validity of the paraxial approximation. To test the internal consistency of the various methods the property of reciprocity is verified and it is shown that for the paraxial algorithms the reciprocity can only be fulfilled if the paraxial approximation of the power flux expression using the Poynting vector is considered. Finally, modeling results are compared with measured fiber coupling losses for an experimentally realized taper structure