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In order to predict which ecosystem functions are most at risk from biodiversity loss, meta-analyses have generalised results from biodiversity experiments over different sites and ecosystem types. In contrast, comparing the strength of biodiversity effects across a large number of ecosystem processes measured in a single experiment permits more direct comparisons. Here, we present an analysis of 418 separate measures of 38 ecosystem processes. Overall, 45 % of processes were significantly affected by plant species richness, suggesting that, while diversity affects a large number of processes not all respond to biodiversity. We therefore compared the strength of plant diversity effects between different categories of ecosystem processes, grouping processes according to the year of measurement, their biogeochemical cycle, trophic level and compartment (above- or belowground) and according to whether they were measures of biodiversity or other ecosystem processes, biotic or abiotic and static or dynamic. Overall, and for several individual processes, we found that biodiversity effects became stronger over time. Measures of the carbon cycle were also affected more strongly by plant species richness than were the measures associated with the nitrogen cycle. Further, we found greater plant species richness effects on measures of biodiversity than on other processes. The differential effects of plant diversity on the various types of ecosystem processes indicate that future research and political effort should shift from a general debate about whether biodiversity loss impairs ecosystem functions to focussing on the specific functions of interest and ways to preserve them individually or in combination.
Very few principles have been unraveled that explain the relationship between soil properties and soil biota across large spatial scales and different land-use types. Here, we seek these general relationships using data from 52 differently managed grassland and forest soils in three study regions spanning a latitudinal gradient in Germany. We hypothesize that, after extraction of variation that is explained by location and land-use type, soil properties still explain significant proportions of variation in the abundance and diversity of soil biota. If the relationships between predictors and soil organisms were analyzed individually for each predictor group, soil properties explained the highest amount of variation in soil biota abundance and diversity, followed by land-use type and sampling location. After extraction of variation that originated from location or land-use, abiotic soil properties explained significant amounts of variation in fungal, meso-and macrofauna, but not in yeast or bacterial biomass or diversity. Nitrate or nitrogen concentration and fungal biomass were positively related, but nitrate concentration was negatively related to the abundances of Collembola and mites and to the myriapod species richness across a range of forest and grassland soils. The species richness of earthworms was positively correlated with clay content of soils independent of sample location and land-use type. Our study indicates that after accounting for heterogeneity resulting from large scale differences among sampling locations and land-use types, soil properties still explain significant proportions of variation in fungal and soil fauna abundance or diversity. However, soil biota was also related to processes that act at larger spatial scales and bacteria or soil yeasts only showed weak relationships to soil properties. We therefore argue that more general relationships between soil properties and soil biota can only be derived from future studies that consider larger spatial scales and different land-use types.
Universitäten erbringen wohlfahrtsfördernde Leistungen für die Gesellschaft, insbesondere indem sie Studierende ausbilden, über Forschung neues Wissen erzeugen sowie den Wissens- und Technologietransfer in Wirtschaft und Gesellschaft hinein betreiben. Die Erbringung dieser Leistungen wird ermöglicht durch eine größtenteils öffentliche Finanzierung, die nicht nur in Zeiten wirtschaftlicher Krisen und Spargebote gerne hinterfragt wird. Die Politik ist daher ebenso wie die Hochschulen gut beraten, die Mittelzuweisungen immer wieder neu zu legitimieren. Die vorliegende Studie untersucht die sozioökonomischen Effekte der Universität Potsdam und schließt so vorhandene Informationslücken. Die Autoren zeigen, dass auch indirekte und unerwartete Effekte eine große Rolle spielen können, was die Wirkung einer Universität auf Wirtschaft und Wohlstand angeht.
Unternehmenssteuerrecht
(2024)
Das Unternehmenssteuerrecht gilt als schwierige Spezialmaterie. Wer in diesem praktisch wichtigen Rechtsgebiet den Durchblick behalten will, muss die relevanten Zusammenhänge verstehen. Der stringente Aufbau und zahlreiche – zumeist an die BFH-Rechtsprechung angelehnte – Beispiele des „Hüttemann/Schön" erleichtern ebenso wie viele Querverweise den Überblick und die Durchdringung der Zusammenhänge.
Das Werk eröffnet nicht nur interessierten Studierenden der Rechtswissenschaften, Wirtschaftswissenschaften und Steuerwissenschaften einen systematischen Zugang zum Unternehmenssteuerrecht. Er richtet sich auch an Praktiker, die bei ihrer beratenden und gestaltenden Tätigkeit auf hinreichende Kenntnisse und ein vertieftes Verständnis dieses Rechtsgebiets angewiesen sind.