Refine
Year of publication
Document Type
- Article (13)
- Monograph/Edited Volume (1)
- Doctoral Thesis (1)
- Other (1)
- Postprint (1)
Is part of the Bibliography
- yes (17)
Keywords
- Abgaben (1)
- Abgabenbescheide (1)
- Beiträge (1)
- Biodiversity experiments (1)
- Biodiversity theory (1)
- Conservation management (1)
- Decision-making (1)
- Ecosystem functions and services (1)
- Entrepreneurship (1)
- Finanzwissenschaften (1)
Institute
- Institut für Physik und Astronomie (7)
- Wirtschaftswissenschaften (2)
- Hasso-Plattner-Institut für Digital Engineering gGmbH (1)
- Institut für Biochemie und Biologie (1)
- Institut für Ernährungswissenschaft (1)
- Institut für Geowissenschaften (1)
- Mathematisch-Naturwissenschaftliche Fakultät (1)
- Sozialwissenschaften (1)
- Wirtschafts- und Sozialwissenschaftliche Fakultät (1)
- Öffentliches Recht (1)
Entrepreneurship is a regional and persistent phenomenon. We jointly investigate spatial dependence and serial dynamics of new business formation. Using panel data from all 402 German counties for 1996-2011, we estimate dynamic spatial panel data models of start-up activity in the high-tech and manufacturing industries. We consider regions of different sizes and systematically search for the most suitable spatial weights matrices. We find substantial spatial dependence as well as time persistence of start-up activity, especially in the high-tech industry. This suggests that local start-up activity has positive extemal effects and that entrepreneurship policy could play an efficiency-enhancing role.
Durch den Deutschen Rechnungslegungs Standard 20 und die sog. CorporateSocial Responsibility-Richtlinie sind nichtfinanzielle Kennzahlen im Rahmen der Unternehmenssteuerung zunehmend in den Fokus gerückt. Trotz dieser regulatorischen Signale etabliert sich deren Nutzung in der Praxis nur langsam. Im vorliegenden Beitrag wird daher ein Überblick über die Bedeutung, die Hintergründeund den Stand der Implementierung nicht finanzieller Kennzahlen in der Unternehmenssteuerung im Allgemeinen und insbesondere im Hinblick auf das Steuerungssystem der Vorstandsvergütung gegeben.
Das Kommunalabgabengesetz für das Land Brandenburg (KAG) ist eine für alle Kommunalverwaltungen, Zweckverbände und Anwälte wichtige Rechtsmaterie. Den 20 Paragrafen steht eine Fülle von Fragen nach Auslegung und Anwendung des Gesetzes gegenüber, die von der Rechtsprechung mit zahlreichen Entscheidungen beantwortet werden.
Mit dem Werk "Kommunalabgabengesetz für das Land Brandenburg" liegt ein umfassender Kommentar vor, der sich mit der Auslegung des brandenburgischen Kommunalabgabengesetzes (KAG) und der dazu ergangenen Rechtsprechung befasst. Die zahlreichsten Gerichtsentscheidungen beinhaltet die Kommentierung zu § 6 (Benutzungsgebühren) Einerseits darf der Titel für sich in Anspruch nehmen, auch nicht speziell juristisch ausgebildete Nutzer in die Rechtsvorschriften zum KAG Brandenburg einzuführen. Andererseits will es aber auch den mit dem Abgabenrecht befassten Fachleuten in Verwaltungen, Verbänden, Gerichten und Kanzleien eine solide Grundlage für möglichst rechtssichere Entscheidungen bieten.
Der engen räumlichen Nähe wegen beinhaltet das Werk die Abgabenrechtlichen Vorschriften des Landes Berlin.
Unique column combinations (UCCs) are a fundamental concept in relational databases. They identify entities in the data and support various data management activities. Still, UCCs are usually not explicitly defined and need to be discovered. State-of-the-art data profiling algorithms are able to efficiently discover UCCs in moderately sized datasets, but they tend to fail on large and, in particular, on wide datasets due to run time and memory limitations. <br /> In this paper, we introduce HPIValid, a novel UCC discovery algorithm that implements a faster and more resource-saving search strategy. HPIValid models the metadata discovery as a hitting set enumeration problem in hypergraphs. In this way, it combines efficient discovery techniques from data profiling research with the most recent theoretical insights into enumeration algorithms. Our evaluation shows that HPIValid is not only orders of magnitude faster than related work, it also has a much smaller memory footprint.
This cumulative dissertation consists of five chapters. In terms of research content, my thesis can be divided into two parts. Part one examines local interactions and spillover effects between small regional governments using spatial econometric methods. The second part focuses on patterns within municipalities and inspects which institutions of citizen participation, elections and local petitions, influence local housing policies.
Through an intertemporal budget constraint, jurisdictions may gain advantages in tax and spending competition by 'competing' on debt. While the existing spatial econometric literature focuses on tax and spending competition, very little is known about spatial interaction via public debt. If jurisdictions compete for mobile capital to finance public spending, they may compete in debt levels as well as taxes. We use a theoretical model to derive the reaction of jurisdictions' debt levels to their neighbors' debts. We then estimate the spatial interdependence of public debt among German municipalities using a panel on municipalities in the two largest German states from 1999 to 2006. We find significant and robust interaction effects between debt levels of neighboring municipalities, which we compare to spatial tax and spending interactions. The results indicate that a municipality increases its per capita debt by 16-33 Euro as a reaction to an increase of 100 Euro in neighboring municipalities. (C) 2015 Elsevier B.V. All rights reserved.
The hormone calcitonin (CT) is primarily known for its pharmacologic action as an inhibitor of bone resorption, yet CT-deficient mice display increased bone formation. These findings raised the question about the underlying cellular and molecular mechanism of CT action. Here we show that either ubiquitous or osteoclast-specific inactivation of the murine CT receptor (CTR) causes increased bone formation. CT negatively regulates the osteoclast expression of Spns2 gene, which encodes a transporter for the signalling lipid sphingosine 1-phosphate (S1P). CTR-deficient mice show increased S1P levels, and their skeletal phenotype is normalized by deletion of the S1P receptor S1P(3). Finally, pharmacologic treatment with the nonselective S1P receptor agonist FTY720 causes increased bone formation in wild-type, but not in S1P(3)-deficient mice. This study redefines the role of CT in skeletal biology, confirms that S1P acts as an osteoanabolic molecule in vivo and provides evidence for a pharmacologically exploitable crosstalk between osteoclasts and osteoblasts.
Although genetic diversity is one of the key components of biodiversity, its drivers are still not fully understood. While it is known that genetic diversity is affected both by environmental parameters as well as habitat history, these factors are not often tested together. Therefore, we analyzed 14 microsatellite loci in Abax parallelepipedus, a flightless, forest dwelling ground beetle, from 88 plots in two study regions in Germany. We modeled the effects of historical and environmental variables on allelic richness, and found for one of the regions, the Schorfheide-Chorin, a significant effect of the depth of the litter layer, which is a main component of habitat quality, and of the sampling effort, which serves as an inverse proxy for local population size. For the other region, the Schwabische Alb, none of the potential drivers showed a significant effect on allelic richness. We conclude that the genetic diversity in our study species is being driven by current local population sizes via environmental variables and not by historical processes in the studied regions. This is also supported by lack of genetic differentiation between local populations sampled from ancient and from recent woodlands. We suggest that the potential effects of former fragmentation and recolonization processes have been mitigated by the large and stable local populations of Abax parallelepipedus in combination with the proximity of the ancient and recent woodlands in the studied landscapes.
Abstract
Although genetic diversity is one of the key components of biodiversity, its drivers are still not fully understood. While it is known that genetic diversity is affected both by environmental parameters as well as habitat history, these factors are not often tested together. Therefore, we analyzed 14 microsatellite loci in Abax parallelepipedus, a flightless, forest dwelling ground beetle, from 88 plots in two study regions in Germany. We modeled the effects of historical and environmental variables on allelic richness, and found for one of the regions, the Schorfheide-Chorin, a significant effect of the depth of the litter layer, which is a main component of habitat quality, and of the sampling effort, which serves as an inverse proxy for local population size. For the other region, the Schwabische Alb, none of the potential drivers showed a significant effect on allelic richness. We conclude that the genetic diversity in our study species is being driven by current local population sizes via environmental variables and not by historical processes in the studied regions. This is also supported by lack of genetic differentiation between local populations sampled from ancient and from recent woodlands. We suggest that the potential effects of former fragmentation and recolonization processes have been mitigated by the large and stable local populations of Abax parallelepipedus in combination with the proximity of the ancient and recent woodlands in the studied landscapes.
Resonant inelastic x-ray scattering spectra excited at the O1s(-1)pi* resonance of liquid acetone are presented. Scattering to the electronic ground state shows a resolved vibrational progression where the dominant contribution is due to the C-O stretching mode, thus demonstrating a unique sensitivity of the method to the local potential energy surface in complex molecular systems. For scattering to electronically excited states, soft vibrational modes and, to a smaller extent, intermolecular interactions give a broadening, which blurs the vibrational fine structure. It is predicted that environmental broadening is dominant in aqueous acetone.