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Aus der Einleitung: Angesichts der erkannten Defizite des deutschen Steuer- und Transfersystems rücken Forderungen nach einer grundlegenden Umgestaltung in jüngster Vergangenheit verstärkt in das Zentrum der öffentlichen Diskussion. So werden einerseits infolge der zahlreichen verfassungsgerichtlichen Änderungsvorgaben neben der bereits in Angriff genommenen einkommensteuerlichen Freistellung des Existenzminimums auch vielfältige Anpassungen in Vermögen-, Erbschaft- und Grundsteuern notwendig. Gleichzeitig erscheinen Maßnahmen zur Verbesserung der Anreizstruktur erforderlich, die wiederum erhebliche Rückwirkungen auf die zukünftige Struktur des Einkommensteuertarifs (insbesondere dessen Grenzsteuersatzverlauf) haben dürften. Andererseits forciert die Vielzahl der festzustellenden Umweltprobleme die Forderung nach einer instrumentalen Neuorientierung mit verstärkter Betonung des Einsatzes von Lenkungsabgaben. Zur Verwendung der aus umweltorientierten Abgaben resultierenden Einnahmen wird vorgeschlagen, diese in gleicher Höhe in Form kompensierender Senkungen der Einkommensteuer an die Steuerpflichtigen weiterzugeben, so daß eine Erhöhung der volkswirtschaftlichen Steuerquote ausgeschlossen wird. Diese Umstrukturierung des Steuersystems weg von direkten und hin zu indirekten Steuern ließe sich zugleich verbinden mit einer allgemeinen Sicherung eines Grundeinkommens in der Form, daß die existierende Sozialhilfe durch eine "Negative Einkommensteuer" ersetzt würde. Diese Fundamentalreform des Steuerund Transfersystems könnte nicht nur zu einer wesentlichen Verbesserung ökonomischer Anreizwirkungen beitragen, sondern zugleich über die ausgelösten Lenkungswirkungen zu einer modernen, ökologieorientierten Wirtschaftsstruktur führen. Als Kompensationsmaßnahmen sind auch nachhaltige Verringerungen der Lohnnebenkosten denkbar, die die Standortbedingungen für die Unternehmen in Deutschland deutlich verbessern könnten.
Sightings and migration patterns of 65 bean and 65 white-fronted geese are reported. These geese were tagged and serologically screened. 19 of the 53 birds sighted had serologic evidence of Newcastle Disease. The migration patterns of the wild geese provided further evidence that the main resting and wintering sites of migratory waterfowl are likely to be important for the inter- and intraspecies transmission of avian diseases.
The Cassini-Huygens Cosmic Dust Analyzer (CDA) is intended to provide direct observations of dust grains with masses between 10(-19) and 10(-9) kg in interplanetary space and in the jovian and saturnian systems, to investigate their physical, chemical and dynamical properties as functions of the distances to the Sun, to Jupiter and to Saturn and its satellites and rings, to study their interaction with the saturnian rings, satellites and magnetosphere. Chemical composition of interplanetary meteoroids will be compared with asteroidal and cometary dust, as well as with Saturn dust, ejecta from rings and satellites. Ring and satellites phenomena which might be effects of meteoroid impacts will be compared with the interplanetary dust environment. Electrical charges of particulate matter in the magnetosphere and its consequences will be studied, e.g. the effects of the ambient plasma and the magnetic held on the trajectories of dust particles as well as fragmentation of particles due to electrostatic disruption. The investigation will be performed with an instrument that measures the mass, composition, electric charge, speed, and flight direction of individual dust particles. It is a highly reliable and versatile instrument with a mass sensitivity 106 times higher than that of the Pioneer 10 and I I dust detectors which measured dust in the saturnian system. The Cosmic Dust Analyzer has significant inheritance from former space instrumentation developed for the VEGA, Giotto, Galileo, and Ulysses missions. It will reliably measure impacts from as low as I impact per month up to 104 impacts per second. The instrument weighs 17 kg and consumes 12 W, the integrated time-of-flight mass spectrometer has a mass resolution of up to 50. The nominal data transmission rate is 524 bits/s and varies between 50 and 4192 bps
Wild birds are considered a potential reservoir or a carrier of viral diseases and may therefore play a role in the epidemiology of economically important or zoonotic diseases. In 2001 and 2002, a survey with special emphasis oil virus isolation in migrating waders and some other birds were conducted. In one of the most important inland resting sites for migratory waterfowl, tracheal and cloacal swabs were collected from 465 waders representing 19 different species, and 165 other birds that were not captured on purpose. A total of 42 avian viruses were isolated, 34 of these were identified as paramyxoviruses (PMVs). The majority of isolates came from waders and wild ducks, and were characterized as PMV-1. In contrast, PMV-4 was found in wild ducks only, PMV-6 was mainly detected in wader species. Four avian influenza viruses (ATVs), belonging to H4 and H3 haemagglutinin subtype, were isolated from wild duck species. Furthermore, four reo-like viruses were isolated from one particular wader species for the first time. The majority of virus positive birds were < 1 year old and did not show any clinical symptoms. There was no evidence for the presence of West Nile virus in these birds. These results confirm that the restricted resting sites in Western Europe must be considered as important locations for the intra- and interspecies transmission of avian viruses
The complexes [(HgCl2)(2)((ch)(2)30S(4)O(6))] (1), [HgCl,(mn21S(2)O(5))] (2), [HgCl2(ch18S(2)O(4))] (3) and [HgI(meb12S(2)O(2))](2)[Hg2I6] (4) have been synthesized, characterized and their crystal structures were determined. In [(HgCl2)(2)((ch)(2)3OS(4)O(6))] two HgCl2 units are discretely bonded within the ligand cavity of the 30-membered dichinoxaline-tetrathia-30-crown-10 ((ch)(2)30S(4)O(6)) forming a binuclear complex. HgCl2 forms I : I "in-cavity" complexes with the 21-membered maleonitrile-dithia-21-crown-7(mn21S(2)O(5)) ligand and the 18-membered chinoxaline- dithia-18-crown-6 (ch18S(2)O(4)) ligand, respectively. The 12-membered 4-methyl-benzo-dithia-12-crown-4 (meb12S(2)O(2)) ligand gave with two equivalents HgI2 the compound [HgI(meb12S(2)O(2))](2)[Hg2I6]. In the cation [HgI(meb12S(2)O(2))](+) meb12S(2)O(2) forms with the cation HgI+ a half-sandwich complex
Ein neues Ziel-Inhalts-Konzept des Rahmenlehrplans nimmt in dieser Lehrerhandreiche Gestalt an. Fachwissenschaftliche und didaktische Instruktionen sowie ein ideenreicher Arbeitsteil (Materialien und Aufgaben) helfen bei der Unterrichtsvorbereitung. Aus dem Inhalt: - ein integratives Antike-Projekt untersucht Möglichkeiten und Grenzen gesellschaftlicher Teilhabe in Athen und der römischen Republik; - Augustus und Alexander als Zentralgestalten universaler Monarchie und Reichsbildung werden in der biografischen Rekonstruktion und im historischen Kontext lebendig; - das Thema Erinnerungskultur in der Antike und heute verweist auf Grundprobleme der Geschichtskultur; - Anregungen zur Arbeit mit dem Spielfilm „Alexander“ als historische Quelle führen an rezeptionsgeschichtliche und medienspezifische Aspekte historischen Lernens heran
Large open-source software projects involve developers with a wide variety of backgrounds and expertise. Such software projects furthermore include many internal APIs that developers must understand and use properly. According to the intended purpose of these APIs, they are more or less frequently used, and used by developers with more or less expertise. In this paper, we study the impact of usage patterns and developer expertise on the rate of defects occurring in the use of internal APIs. For this preliminary study, we focus on memory management APIs in the Linux kernel, as the use of these has been shown to be highly error prone in previous work. We study defect rates and developer expertise, to consider e.g., whether widely used APIs are more defect prone because they are used by less experienced developers, or whether defects in widely used APIs are more likely to be fixed.