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Besteuerung von Unternehmensgewinnen im Licht des Konzepts der konsumorientierten Einkommensteuer
(2011)
Die Dissertation widmet sich dem Problem der fiskalischen Konsequenzen der konsumorientierten Steuern, die die unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf die zinsbereinigte Gewinnsteuer (allowance for corporate equity) eingegrenzt. Die Untersuchung beruht auf theoretischen Überlegungen sowie einer eigenen Simulationsanalyse. Den Schwerpunkt bilden dabei zwei Kategorien, zwischen denen ein kausaler Zusammenhang vorliegt: die Gestaltung der Bemessungsgrundlage einerseits und die Erfüllung der Fiskalfunktion andererseits. Das Hauptziel der Arbeit ist es, die fiskalischen Konsequenzen einer nach dem Konzept der Konsumorientierung modifizierten Bemessungsgrundlage der Gewinnsteuern zu überprüfen. Die Abschätzung der fiskalischen Konsequenzen wird aufgrund der vier folgenden Bereiche vorgenommen: (1) theoretische Konzepte der konsumorientierten Einkommensteuer, (2) bisherige Umsetzungen der Konzepte der konsumorientierten Gewinnsteuer, (3) bisherige Untersuchungen der konsumorientierten Gewinnsteuer, (4) eine eigene Simulation der fiskalischen Konsequenzen der konsumorientierten Gewinnsteuer. Um das Hauptziel der Arbeit zu erreichen, werden acht in Form von Teilfragen ausformulierte Untersuchungsprobleme gelöst. Sie betreffen sowohl die theoretischen Ausführungen, als auch die empirische Untersuchung. Dabei entsprechen sie den einzelnen Untersuchungsschritten, die in den aufeinander folgenden Kapiteln der Arbeit durchgeführt werden. Anhand der Analyse der bisherigen wissenschaftlichen Erkenntnisse und der praktischen Umsetzungen des Konzepts der konsumorientierten Steuern wurde die folgende Haupthypothese aufgestellt: Der Ausfall des Steueraufkommens, der ein direkter Effekt der Gestaltung der Bemessungsgrundlage nach dem Konzept der Konsumorientierung ist, schließt die Fiskalfunktion der Gewinnsteuern nicht aus. Das Verfahren, das eine Verifizierung der Haupthypothese zum Ziel hat, erfolgt durch eine Untersuchung von drei Teilhypothesen: der Hypothese über die Nullsteuer, der Hypothese über den differenzierten Aufkommensausfall und der Hypothese über die Konzentration der Steuerschuld. In der Dissertation werden empirische Daten aus drei Quellen benutzt. Sie umfassen einen Teil der in Polen in den Jahren 2004-2008 tätigen Unternehmen und ermöglichen es, eine Simulationsanalyse des Aufkommensausfalls durchzuführen. Diese bedient sich der Methodik der Mikro- und Gruppensimulation, was in den bisherigen Untersuchungen zur Unternehmensbesteuerung ein eher selten anzutreffender Ansatz ist. Die gewonnenen Ergebnisse zeigen, dass die Steuereinnahmen aus der Einkommensteuer und der Körperschaftsteuer durch die Modifizierung der Bemessungsgrundlage deutlich reduziert werden. Die relativ große fiskalische Bedeutung der beiden Steuern bleibt jedoch erhalten und der Ausfall des Steueraufkommens, der direkt nach der Einführung einer konsumorientierten Steuerreform eintreten würde, wäre der „Preis“ für eine bessere, weniger verzerrende Bemessungsgrundlage. Die Dissertation liefert Ergebnisse, die für die Gestaltung der Steuerpolitik in Polen wie auch in anderen Ländern relevant sind. Dies scheint insbesondere im Kontext des häufig diskutierten Umbaus des Systems der Einkommen- und Gewinnbesteuerung bedeutsam. Darüber hinaus bildet die Arbeit einen Ausgangspunkt für weitere, vertiefte Untersuchungen zu den möglichen Gestaltungsformen der Einkommen- und Gewinnsteuern wie auch zu deren Folgen. Die Methode der Steuersimulation kann weiterentwickelt werden und in anderen Analysen der potenziellen Konsequenzen von Steuerreformen Anwendung finden.
Business process models are used within a range of organizational initiatives, where every stakeholder has a unique perspective on a process and demands the respective model. As a consequence, multiple process models capturing the very same business process coexist. Keeping such models in sync is a challenge within an ever changing business environment: once a process is changed, all its models have to be updated. Due to a large number of models and their complex relations, model maintenance becomes error-prone and expensive. Against this background, business process model abstraction emerged as an operation reducing the number of stored process models and facilitating model management. Business process model abstraction is an operation preserving essential process properties and leaving out insignificant details in order to retain information relevant for a particular purpose. Process model abstraction has been addressed by several researchers. The focus of their studies has been on particular use cases and model transformations supporting these use cases. This thesis systematically approaches the problem of business process model abstraction shaping the outcome into a framework. We investigate the current industry demand in abstraction summarizing it in a catalog of business process model abstraction use cases. The thesis focuses on one prominent use case where the user demands a model with coarse-grained activities and overall process ordering constraints. We develop model transformations that support this use case starting with the transformations based on process model structure analysis. Further, abstraction methods considering the semantics of process model elements are investigated. First, we suggest how semantically related activities can be discovered in process models-a barely researched challenge. The thesis validates the designed abstraction methods against sets of industrial process models and discusses the method implementation aspects. Second, we develop a novel model transformation, which combined with the related activity discovery allows flexible non-hierarchical abstraction. In this way this thesis advocates novel model transformations that facilitate business process model management and provides the foundations for innovative tool support.
The Casimir-Polder interaction between a single neutral atom and a nearby surface, arising from the (quantum and thermal) fluctuations of the electromagnetic field, is a cornerstone of cavity quantum electrodynamics (cQED), and theoretically well established. Recently, Bose-Einstein condensates (BECs) of ultracold atoms have been used to test the predictions of cQED. The purpose of the present thesis is to upgrade single-atom cQED with the many-body theory needed to describe trapped atomic BECs. Tools and methods are developed in a second-quantized picture that treats atom and photon fields on the same footing. We formulate a diagrammatic expansion using correlation functions for both the electromagnetic field and the atomic system. The formalism is applied to investigate, for BECs trapped near surfaces, dispersion interactions of the van der Waals-Casimir-Polder type, and the Bosonic stimulation in spontaneous decay of excited atomic states. We also discuss a phononic Casimir effect, which arises from the quantum fluctuations in an interacting BEC.
Non-mycorrhizal fungal endophytes are able to colonize internally roots without causing visible disease symptoms establishing neutral or mutualistic associations with plants. These fungi known as non-clavicipitaceous endophytes have a broad host range of monocot and eudicot plants and are highly diverse. Some of them promote plant growth and confer increased abiotic-stress tolerance and disease resistance. According to such possible effects on host plants, it was aimed to isolate and to characterize native fungal root endophytes from tomato (Lycopersicon esculentum Mill.) and to analyze their effects on plant development, plant resistance and fruit yield and quality together with the model endophyte Piriformospora indica. Fifty one new fungal strains were isolated from desinfected tomato roots of four different crop sites in Colombia. These isolates were roughly characterized and fourteen potential endophytes were further analyzed concerning their taxonomy, their root colonization capacity and their impact on plant growth. Sequencing of the ITS region from the ribosomal RNA gene cluster and in-depth morphological characterisation revealed that they correspond to different phylogenetic groups among the phylum Ascomycota. Nine different morphotypes were described including six dark septate endophytes (DSE) that did not correspond to the Phialocephala group. Detailed confocal microscopy analysis showed various colonization patterns of the endophytes inside the roots ranging from epidermal penetration to hyphal growth through the cortex. Tomato pot experiments under glass house conditions showed that they differentially affect plant growth depending on colonization time and inoculum concentration. Three new isolates (two unknown fungal endophyte DSE48, DSE49 and one identified as Leptodontidium orchidicola) with neutral or positiv effects were selected and tested in several experiments for their influence on vegetative growth, fruit yield and quality and their ability to diminish the impact of the pathogen Verticillium dahliae on tomato plants. Although plant growth promotion by all three fungi was observed in young plants, vegetative growth parameters were not affected after 22 weeks of cultivation except a reproducible increase of root diameter by the endophyte DSE49. Additionally, L. orchidicola increased biomass and glucose content of tomato fruits, but only at an early date of harvest and at a certain level of root colonization. Concerning bioprotective effects, the endophytes DSE49 and L. orchidicola decreased significantly disease symptoms caused by the pathogen V. dahliae, but only at a low dosis of the pathogen. In order to analyze, if the model root endophytic fungus Piriformospora indica could be suitable for application in production systems, its impact on tomato was evaluated. Similarly to the new fungal isolates, significant differences for vegetative growth parameters were only observable in young plants and, but protection against V. dahliae could be seen in one experiment also at high dosage of the pathogen. As the DSE L. orchidicola, P. indica increased the number and biomass of marketable tomatoes only at the beginning of fruit setting, but this did not lead to a significant higher total yield. If the effects on growth are due to a better nutrition of the plant with mineral element was analyzed in barley in comparison to the arbuscular mycorrhizal fungus Glomus mosseae. While the mycorrhizal fungus increased nitrogen and phosphate uptake of the plant, no such effect was observed for P. indica. In summary this work shows that many different fungal endophytes can be also isolated from roots of crops and, that these isolates can have positive effects on early plant development. This does, however, not lead to an increase in total yield or in improvement of fruit quality of tomatoes under greenhouse conditions.
The present thesis was born and evolved within the RAdial Velocity Experiment (RAVE) with the goal of measuring chemical abundances from the RAVE spectra and exploit them to investigate the chemical gradients along the plane of the Galaxy to provide constraints on possible Galactic formation scenarios. RAVE is a large spectroscopic survey which aims to observe spectroscopically ~10^6 stars by the end of 2012 and measures their radial velocities, atmospheric parameters and chemical abundances. The project makes use of the UK Schmidt telescope at Australian Astronomical Observatory (AAO) in Siding Spring, Australia, equipped with the multiobject spectrograph 6dF. To date, RAVE collected and measured more than 450,000 spectra. The precision of the chemical abundance estimations depends on the reliability of the atomic and atmosphere parameters adopted (in particular the oscillator strengths of the absorption lines and the effective temperature, gravity, and metallicity of the stars measured). Therefore we first identified 604 absorption lines in the RAVE wavelength range and refined their oscillator strengths with an inverse spectral analysis. Then, we improved the RAVE stellar parameters by modifying the RAVE pipeline and the spectral library the pipeline rely on. The modifications removed some systematic errors in stellar parameters discovered during this work. To obtain chemical abundances, we developed two different processing pipelines. Both of them perform chemical abundances measurements by assuming stellar atmospheres in Local Thermodynamic Equilibrium (LTE). The first one determines elements abundances from equivalent widths of absorption lines. Since this pipeline showed poor sensibility on abundances relative to iron, it has been superseded. The second one exploits the chi^2 minimization technique between observed and model spectra. Thanks to its precision, it has been adopted for the creation of the RAVE chemical catalogue. This pipeline provides abundances with uncertains of about ~0.2dex for spectra with signal-to-noise ratio S/N>40 and ~0.3dex for spectra with 20>S/N>40. For this work, the pipeline measured chemical abundances up to 7 elements for 217,358 RAVE stars. With these data we investigated the chemical gradients along the Galactic radius of the Milky Way. We found that stars with low vertical velocities |W| (which stay close to the Galactic plane) show an iron abundance gradient in agreement with previous works (~-0.07$ dex kpc^-1) whereas stars with larger |W| which are able to reach larger heights above the Galactic plane, show progressively flatter gradients. The gradients of the other elements follow the same trend. This suggests that an efficient radial mixing acts in the Galaxy or that the thick disk formed from homogeneous interstellar matter. In particular, we found hundreds of stars which can be kinetically classified as thick disk stars exhibiting a chemical composition typical of the thin disk. A few stars of this kind have already been detected by other authors, and their origin is still not clear. One possibility is that they are thin disk stars kinematically heated, and then underwent an efficient radial mixing process which blurred (and so flattened) the gradient. Alternatively they may be a transition population" which represents an evolutionary bridge between thin and thick disk. Our analysis shows that the two explanations are not mutually exclusive. Future follow-up high resolution spectroscopic observations will clarify their role in the Galactic disk evolution.
In the living cell, the organization of the complex internal structure relies to a large extent on molecular motors. Molecular motors are proteins that are able to convert chemical energy from the hydrolysis of adenosine triphosphate (ATP) into mechanical work. Being about 10 to 100 nanometers in size, the molecules act on a length scale, for which thermal collisions have a considerable impact onto their motion. In this way, they constitute paradigmatic examples of thermodynamic machines out of equilibrium. This study develops a theoretical description for the energy conversion by the molecular motor myosin V, using many different aspects of theoretical physics. Myosin V has been studied extensively in both bulk and single molecule experiments. Its stepping velocity has been characterized as a function of external control parameters such as nucleotide concentration and applied forces. In addition, numerous kinetic rates involved in the enzymatic reaction of the molecule have been determined. For forces that exceed the stall force of the motor, myosin V exhibits a 'ratcheting' behaviour: For loads in the direction of forward stepping, the velocity depends on the concentration of ATP, while for backward loads there is no such influence. Based on the chemical states of the motor, we construct a general network theory that incorporates experimental observations about the stepping behaviour of myosin V. The motor's motion is captured through the network description supplemented by a Markov process to describe the motor dynamics. This approach has the advantage of directly addressing the chemical kinetics of the molecule, and treating the mechanical and chemical processes on equal grounds. We utilize constraints arising from nonequilibrium thermodynamics to determine motor parameters and demonstrate that the motor behaviour is governed by several chemomechanical motor cycles. In addition, we investigate the functional dependence of stepping rates on force by deducing the motor's response to external loads via an appropriate Fokker-Planck equation. For substall forces, the dominant pathway of the motor network is profoundly different from the one for superstall forces, which leads to a stepping behaviour that is in agreement with the experimental observations. The extension of our analysis to Markov processes with absorbing boundaries allows for the calculation of the motor's dwell time distributions. These reveal aspects of the coordination of the motor's heads and contain direct information about the backsteps of the motor. Our theory provides a unified description for the myosin V motor as studied in single motor experiments.
The complete consumption of the oceanic domain of a tectonic plate by subduction into the upper mantle results in continent subduction, although continental crust is typically of lower density than the upper mantle. Thus, the sites of former oceanic domains (named suture zones) are generally decorated with stratigraphic sequences deposited along continental passive margins that were metamorphosed under low-grade, high-pressure conditions, i.e., low temperature/depth ratios (< 15°C/km) with respect to geothermal gradients in tectonically stable regions. Throughout the Mesozoic and Cenozoic (i.e., since ca. 250 Ma), the Mediterranean realm was shaped by the closure of the Tethyan Ocean, which likely consisted in numerous oceanic domains and microcontinents. However, the exact number and position of Tethyan oceans and continents (i.e., the Tethyan palaeogeography) remains debated. This is particularly the case of Western and Central Anatolia, where a continental fragment was accreted to the southern composite margin of the Eurasia sometime between the Late Cretaceous and the early Cenozoic. The most frontal part of this microcontinent experienced subduction-related metamorphism around 85-80 Ma, and collision-related metamorphism affected more external parts around 35 Ma. This unsually-long period between subduction- and collision-related metamorphisms (ca. 50 Ma) in units ascribed to the same continental edge constitutes a crucial issue to address in order to unravel how Anatolia was assembled. The Afyon Zone is a tectono-sedimentary unit exposed south and structurally below the front high-pressure belt. It is composed of a Mesozoic sedimentary sequence deposited on top of a Precambrian to Palaeozoic continental substratum, which can be traced from Northwestern to southern Central Anatolia, along a possible Tethyan suture. Whereas the Afyon Zone was defined as a low-pressure metamorphic unit, high-pressure minerals (mainly Fe-Mg-carpholite in metasediments) were recently reported from its central part. These findings shattered previous conceptions on the tectono-metamorphic evolution of the Afyon Zone in particular, and of the entire region in general, and shed light on the necessity to revise the regional extent of subduction-related metamorphism by re-inspecting the petrology of poorly-studied metasediments. In this purpose, I re-evaluated the metamorphic evolution of the entire Afyon Zone starting from field observations. Low-grade, high-pressure mineral assemblages (Fe-Mg-carpholite and glaucophane) are reported throughout the unit. Well-preserved carpholite-chloritoid assemblages are useful to improve our understanding of mineral relations and transitions in the FeO-MgO-Al2O3-SiO2-H2O system during rocks’ travel down to depth (prograde metamorphism). Inspection of petrographic textures, minute variations in mineral composition and Mg-Fe distribution among carpholite-chloritoid assemblages documents multistage mineral growth, accompanied by a progressive enrichment in Mg, and strong element partitioning. Using an updated database of mineral thermodynamic properties, I modelled the pressure and temperature conditions that are consistent with textural and chemical observations. Carpholite-bearing assemblages in the Afyon Zone account for a temperature increase from 280 to 380°C between 0.9 and 1.1 GPa (equivalent to a depth of 30-35 km). In order to further constrain regional geodynamics, first radiometric ages were determined in close association with pressure-temperature estimates for the Afyon Zone, as well as two other tectono-sedimentary units from the same continental passive margin (the Ören and Kurudere-Nebiler Units from SW Anatolia). For age determination, I employed 40Ar-39Ar geochronology on white mica in carpholite-bearing rocks. For thermobarometry, a multi-equilibrium approach was used based on quartz-chlorite-mica and quartz-chlorite-chloritoid associations formed at the expense of carpholite-bearing assemblages, i.e., during the exhumation from the subduction zone. This combination allows deciphering the significance of the calculated radiometric ages in terms of metamorphic conditions. Results show that the Afyon Zone and the Ören Unit represent a latest Cretaceous high-pressure metamorphic belt, and the Kurudere-Nebiler Unit was affected by subduction-related metamorphism around 45 Ma and cooled down after collision-related metamorphism around 26 Ma. The results provided in the present thesis and from the literature allow better understanding continental amalgamation in Western Anatolia. It is shown that at least two distinct oceanic branches, whereas only one was previously considered, have closed during continuous north-dipping subduction between 92 and 45 Ma. Between 85-80 and 70-65 Ma, a narrow continental domain (including the Afyon Zone) was buried into a subduction zone within the northern oceanic strand. Parts of the subducted continent crust were exhumed while the upper oceanic plate was transported southwards. Subduction of underlying lithosphere persisted, leading to the closure of the southern oceanic branch and to subduct the front of a second continental domain (including the Kurudere-Nebiler Unit). This followed by a continental collisional stage characterized by the cease of subduction, crustal thicknening and the detachment of the subducting oceanic slab from the accreted continent lithosphere. The present study supports that in the late Mesozoic the East Mediterranean realm had a complex tectonic configuration similar to present Southeast Asia or the Caribbean, with multiple, coexisting oceanic basins, microcontinents and subduction zones.
Complete protection against flood risks by structural measures is impossible. Therefore flood prediction is important for flood risk management. Good explanatory power of flood models requires a meaningful representation of bio-physical processes. Therefore great interest exists to improve the process representation. Progress in hydrological process understanding is achieved through a learning cycle including critical assessment of an existing model for a given catchment as a first step. The assessment will highlight deficiencies of the model, from which useful additional data requirements are derived, giving a guideline for new measurements. These new measurements may in turn lead to improved process concepts. The improved process concepts are finally summarized in an updated hydrological model. In this thesis I demonstrate such a learning cycle, focusing on the advancement of model evaluation methods and more cost effective measurements. For a successful model evaluation, I propose that three questions should be answered: 1) when is a model reproducing observations in a satisfactory way? 2) If model results deviate, of what nature is the difference? And 3) what are most likely the relevant model components affecting these differences? To answer the first two questions, I developed a new method to assess the temporal dynamics of model performance (or TIGER - TIme series of Grouped Errors). This method is powerful in highlighting recurrent patterns of insufficient model behaviour for long simulation periods. I answered the third question with the analysis of the temporal dynamics of parameter sensitivity (TEDPAS). For calculating TEDPAS, an efficient method for sensitivity analysis is necessary. I used such an efficient method called Fourier Amplitude Sensitivity Test, which has a smart sampling scheme. Combining the two methods TIGER and TEDPAS provided a powerful tool for model assessment. With WaSiM-ETH applied to the Weisseritz catchment as a case study, I found insufficient process descriptions for the snow dynamics and for the recession during dry periods in late summer and fall. Focusing on snow dynamics, reasons for poor model performance can either be a poor representation of snow processes in the model, or poor data on snow cover, or both. To obtain an improved data set on snow cover, time series of snow height and temperatures were collected with a cost efficient method based on temperature measurements on multiple levels at each location. An algorithm was developed to simultaneously estimate snow height and cold content from these measurements. Both, snow height and cold content are relevant quantities for spring flood forecasting. Spatial variability was observed at the local and the catchment scale with an adjusted sampling design. At the local scale, samples were collected on two perpendicular transects of 60 m length and analysed with geostatistical methods. The range determined from fitted theoretical variograms was within the range of the sampling design for 80% of the plots. No patterns were found, that would explain the random variability and spatial correlation at the local scale. At the watershed scale, locations of the extensive field campaign were selected according to a stratified sample design to capture the combined effects of elevation, aspect and land use. The snow height is mainly affected by the plot elevation. The expected influence of aspect and land use was not observed. To better understand the deficiencies of the snow module in WaSiM-ETH, the same approach, a simple degree day model was checked for its capability to reproduce the data. The degree day model was capable to explain the temporal variability for plots with a continuous snow pack over the entire snow season, if parameters were estimated for single plots. However, processes described in the simple model are not sufficient to represent multiple accumulation-melt-cycles, as observed for the lower catchment. Thus, the combined spatio-temporal variability at the watershed scale is not captured by the model. Further tests on improved concepts for the representation of snow dynamics at the Weißeritz are required. From the data I suggest to include at least rain on snow and redistribution by wind as additional processes to better describe spatio-temporal variability. Alternatively an energy balance snow model could be tested. Overall, the proposed learning cycle is a useful framework for targeted model improvement. The advanced model diagnostics is valuable to identify model deficiencies and to guide field measurements. The additional data collected throughout this work helps to get a deepened understanding of the processes in the Weisseritz catchment.
The Arctic is a particularly sensitive area with respect to climate change due to the high surface albedo of snow and ice and the extreme radiative conditions. Clouds and aerosols as parts of the Arctic atmosphere play an important role in the radiation budget, which is, as yet, poorly quantified and understood. The LIDAR (Light Detection And Ranging) measurements presented in this PhD thesis contribute with continuous altitude resolved aerosol profiles to the understanding of occurrence and characteristics of aerosol layers above Ny-Ålesund, Spitsbergen. The attention was turned to the analysis of periods with high aerosol load. As the Arctic spring troposphere exhibits maximum aerosol optical depths (AODs) each year, March and April of both the years 2007 and 2009 were analyzed. Furthermore, stratospheric aerosol layers of volcanic origin were analyzed for several months, subsequently to the eruptions of the Kasatochi and Sarychev volcanoes in summer 2008 and 2009, respectively. The Koldewey Aerosol Raman LIDAR (KARL) is an instrument for the active remote sensing of atmospheric parameters using pulsed laser radiation. It is operated at the AWIPEV research base and was fundamentally upgraded within the framework of this PhD project. It is now equipped with a new telescope mirror and new detection optics, which facilitate atmospheric profiling from 450m above sea level up to the mid-stratosphere. KARL provides highly resolved profiles of the scattering characteristics of aerosol and cloud particles (backscattering, extinction and depolarization) as well as water vapor profiles within the lower troposphere. Combination of KARL data with data from other instruments on site, namely radiosondes, sun photometer, Micro Pulse LIDAR, and tethersonde system, resulted in a comprehensive data set of scattering phenomena in the Arctic atmosphere. The two spring periods March and April 2007 and 2009 were at first analyzed based on meteorological parameters, like local temperature and relative humidity profiles as well as large scale pressure patterns and air mass origin regions. Here, it was not possible to find a clear correlation between enhanced AOD and air mass origin. However, in a comparison of two cloud free periods in March 2007 and April 2009, large AOD values in 2009 coincided with air mass transport through the central Arctic. This suggests the occurrence of aerosol transformation processes during the aerosol transport to Ny-Ålesund. Measurements on 4 April 2009 revealed maximum AOD values of up to 0.12 and aerosol size distributions changing with altitude. This and other performed case studies suggest the differentiation between three aerosol event types and their origin: Vertically limited aerosol layers in dry air, highly variable hygroscopic boundary layer aerosols and enhanced aerosol load across wide portions of the troposphere. For the spring period 2007, the available KARL data were statistically analyzed using a characterization scheme, which is based on optical characteristics of the scattering particles. The scheme was validated using several case studies. Volcanic eruptions in the northern hemisphere in August 2008 and June 2009 arose the opportunity to analyze volcanic aerosol layers within the stratosphere. The rate of stratospheric AOD change was similar within both years with maximum values above 0.1 about three to five weeks after the respective eruption. In both years, the stratospheric AOD persisted at higher rates than usual until the measurements were stopped in late September due to technical reasons. In 2008, up to three aerosol layers were detected, the layer structure in 2009 was characterized by up to six distinct and thin layers which smeared out to one broad layer after about two months. The lowermost aerosol layer was continuously detected at the tropopause altitude. Three case studies were performed, all revealed rather large indices of refraction of m = (1.53–1.55) - 0.02i, suggesting the presence of an absorbing carbonaceous component. The particle radius, derived with inversion calculations, was also similar in both years with values ranging from 0.16 to 0.19 μm. However, in 2009, a second mode in the size distribution was detected at about 0.5 μm. The long term measurements with the Koldewey Aerosol Raman LIDAR in Ny-Ålesund provide the opportunity to study Arctic aerosols in the troposphere and the stratosphere not only in case studies but on longer time scales. In this PhD thesis, both, tropospheric aerosols in the Arctic spring and stratospheric aerosols following volcanic eruptions have been described qualitatively and quantitatively. Case studies and comparative studies with data of other instruments on site allowed for the analysis of microphysical aerosol characteristics and their temporal evolution.
Der Begriff Gesundheit wurde von der WHO definiert als „nicht nur die Abwesenheit von Krankheit, sondern, positiv als Naturrecht formuliert, vollständiges körperliches, seelisches und soziales Wohlbefinden“. Deswegen hat die WHO mit dem Gesundheitsministerium in Syrien das Programm „Gesunde Dörfer“ seit 1996 gestaltet. Es zielt darauf, den wirtschaftlichen, sozialen und gesundheitlichen Zustand der Landbevölkerung zu verbessern, insbesondere soll es den großen Unterschied zwischen Stadt und Land vermindern. Das Projekt stellt sich die Aufgabe, den Einfluss des Programms auf Wirtschafts- und Gesundheitsparameter im Vergleich mit anderen Kontrolledörfern zu analysieren. Hierzu werden Umfragedaten in Syrien ausgewertet. Die Auswertung der Befragung in der vorliegenden Arbeit zeigte, dass das Programm seine Ziele bezüglich der Verbesserung der Gesundheits- und Lebensqualität erreicht Erfolgreich war das Programm „Gesunde Dörfer“ auch, mit Ausnahme der nördlichen und östlichen Region, in der Verringerung der Anzahl arbeitender Kinder, in der Förderung der Frauen eine Beschäftigung aufzunehmen bzw. ein Studium zu absolvieren sowie in der Reduzierung der Analphabetenrate.