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Die Arbeit beschäftigt sich mit Einwirkungen des Unionsrechts auf Doppelbesteuerungsabkommen. Werden Doppelbesteuerungsabkommen zwischen Staaten geschlossen, die zugleich Mitglied der Europäischen Union sind, haben diese zusätzlich das Unionsrecht, insbesondere die Grundfreiheiten und Richtlinien, zu beachten. Die Arbeit beschäftigt sich mit der Frage, wie das grundsätzlich vorrangige Unionsrecht auf die Regelungen der Doppelbesteuerungsabkommen einwirkt, wann diese Regelungen dennoch anzuwenden sind und wie die Vorschriften für das jeweils nationale Steuerrecht sowie die Doppelbesteuerungsabkommen ausgestaltet werden dürfen.
Auf der Grundlage verschiedener Entscheidungen des Europäischen Gerichtshofs schafft die Arbeit eine Grundlage für die verlässliche Beurteilung vorliegender und künftiger Fälle, findet dabei einen Ausgleich zwischen dem Unionsrecht und dem jeweils nationalen Steuerrecht und zeigt Möglichkeiten für die Staaten auf, Steuervermeidungsmodelle zu verhindern.
Early numeracy is one of the strongest predictors for later success in school mathematics (e.g., Duncan et al., 2007). The main goal of first grade mathematics teachers should therefore be to provide learning opportunities that enable all students to develop sound early numeracy skills. Developmental models, or learning progressions, can describe how early numerical understanding typically develops. Assessments that are aligned to empirically validated learning progressions can support teachers to understand their students learning better and target instruction accordingly. To date, there have been no progression-based instruments made available for German teachers to monitor their students’ progress in the domain of early numeracy. This dissertation contributes to the design of such an instrument. The first study analysed the suitability of early numeracy assessments currently used in German primary schools at school entry to identify students’ individual starting points for subsequent progress monitoring. The second study described the development of progression-based items and investigated the items in regards to main test quality criteria, such as reliability, validity, and test fairness, to find a suitable item pool to build targeted tests. The third study described the construction of the progress monitoring measure, referred to as the learning progress assessment (LPA). The study investigated the extent to which the LPA was able to monitor students’ individual learning progress in early numeracy over time. The results of the first study indicated that current school entry assessments were not able to provide meaningful information about the students’ initial learning status. Thus, the MARKO-D test (Ricken, Fritz, & Balzer, 2013) was used to determine the students’ initial numerical understanding in the other two studies, because it has been shown to be an effective measure of conceptual numerical understanding (Fritz, Ehlert, & Leutner, 2018). Both studies provided promising evidence for the quality of the LPA and its ability to detect changes in numerical understanding over the course of first grade. The studies of this dissertation can be considered an important step in the process of designing an empirically validated instrument that supports teachers to monitor their students’ early numeracy development and to adjust their teaching accordingly to enhance school achievement.
Precision agriculture (PA) strongly relies on spatially differentiated sensor information. Handheld instruments based on laser-induced breakdown spectroscopy (LIBS) are a promising sensor technique for the in-field determination of various soil parameters. In this work, the potential of handheld LIBS for the determination of the total mass fractions of the major nutrients Ca, K, Mg, N, P and the trace nutrients Mn, Fe was evaluated. Additionally, other soil parameters, such as humus content, soil pH value and plant available P content, were determined. Since the quantification of nutrients by LIBS depends strongly on the soil matrix, various multivariate regression methods were used for calibration and prediction. These include partial least squares regression (PLSR), least absolute shrinkage and selection operator regression (Lasso), and Gaussian process regression (GPR). The best prediction results were obtained for Ca, K, Mg and Fe. The coefficients of determination obtained for other nutrients were smaller. This is due to much lower concentrations in the case of Mn, while the low number of lines and very weak intensities are the reason for the deviation of N and P. Soil parameters that are not directly related to one element, such as pH, could also be predicted. Lasso and GPR yielded slightly better results than PLSR. Additionally, several methods of data pretreatment were investigated.
The DNA in living cells can be effectively damaged by high-energy radiation, which can lead to cell death. Through the ionization of water molecules, highly reactive secondary species such as low-energy electrons (LEEs) with the most probable energy around 10 eV are generated, which are able to induce DNA strand breaks via dissociative electron attachment. Absolute DNA strand break cross sections of specific DNA sequences can be efficiently determined using DNA origami nanostructures as platforms exposing the target sequences towards LEEs. In this paper, we systematically study the effect of the oligonucleotide length on the strand break cross section at various irradiation energies. The present work focuses on poly-adenine sequences (d(A₄), d(A₈), d(A₁₂), d(A₁₆), and d(A₂₀)) irradiated with 5.0, 7.0, 8.4, and 10 eV electrons. Independent of the DNA length, the strand break cross section shows a maximum around 7.0 eV electron energy for all investigated oligonucleotides confirming that strand breakage occurs through the initial formation of negative ion resonances. When going from d(A₄) to d(A₁₆), the strand break cross section increases with oligonucleotide length, but only at 7.0 and 8.4 eV, i.e., close to the maximum of the negative ion resonance, the increase in the strand break cross section with the length is similar to the increase of an estimated geometrical cross section. For d(A₂₀), a markedly lower DNA strand break cross section is observed for all electron energies, which is tentatively ascribed to a conformational change of the dA₂₀ sequence. The results indicate that, although there is a general length dependence of strand break cross sections, individual nucleotides do not contribute independently of the absolute strand break cross section of the whole DNA strand. The absolute quantification of sequence specific strand breaks will help develop a more accurate molecular level understanding of radiation induced DNA damage, which can then be used for optimized risk estimates in cancer radiation therapy.
The notion of ‘epiphenomenon’ is usually used to exclude certain
aspects of a scientific object because they are considered to be deduced from others. In linguistics, restrictions of the research object were made, invoking the notion of ‘epiphenomenon’, which was partially done with a polemical attitude, and was always responded to polemically. The best-known definition of languages as an epiphenomenon is that proposed by Chomsky, who declared that the specific realisations of language do not warrant scientific attention, but there were early relegations of properties of individual languages to the domain of an epiphenomenon of grammar, to the domain of an art and not a science. These relegations from a certain point of abstraction did advance theories of language, even though they took a point of abstraction that did not correspond to the complexity of language.
Das bayerisch-ligistische Kriegskommissariat kontrollierte das weitestgehend autonome Söldnerheer im Dreißigjährigen Krieg. Es gilt daher als ein beispielhaftes Forschungsobjekt zur fürstlichen Macht dieser Zeit. Während sich die Forschung bisher auf die normative Ebene beschränkte, unternimmt diese Arbeit durch die Auswertung von Feldakten und Privatkorrespondenzen sowie anhand der Methoden der Prosopographie und Netzwerkanalyse eine multiperspektivische Annäherung an das Thema. Die Verwicklungen verschiedener Kompetenzen und Funktionen des sozialen Netzwerks für die Amtsausführung des Kriegskommissariats werden zu Tage gefördert. Damit trägt die Arbeit zur Erfassung der Vielfältigkeit der Herrschaft in der Frühen Neuzeit bei.
Geht das unter die Haut?
(2020)