Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany

The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

A consumer research project as the basis for the development of a marketing plan for a new spirit brand producing gin in Germany

This work project is about developing a marketing plan for a new gin brand in Germany. It is based on consumer and market research, including Portugal as a trend market for the qualitative research. For the undertaking it is seen as fundamental to understand the industry as well as the consumer needs, attitudes and preferences. Furthermore, it is important to consider the estimation of opinion leaders and trendsetters in the industry. In this context it turned out that barkeepers have a key-influencing role for the stimulation of demand. Based on the insights from this research as well as on the gained market knowledge, the marketing plan was developed. The goal is to convince other brand users to switch brands.

Men's grooming in Germany: A consumer research and discussion of current consumer attitudes

The objective of this dissertation was to explore the German men’s grooming market and to discuss the usage and purchase behavior of young male adults. After a brief market analysis, this dissertation evaluates the results of qualitative and quantitative research. The conducted research explored the consumer’s reasoning for and attitude towards personal grooming, and their attitude towards product attributes and the aging process. The dissertation concludes that men attach high value to personal grooming but only to the extent that their personal need is satisfied. As the male involvement in MG is highly dependent on each consumer’s individual needs, the market requires a careful segmentation.

A comparison analysis of the marketing strategy of Lufthansa and Emirates in Germany

The objective of this paper is to perform an analysis of the marketing strategy of Lufthansa and Emirates in Germany. Since both airlines use a similar approach to increase brand awareness an in-depth analysis is implemented in order to identify potential differences. Hereby, consumer insights about the perception and expectation travellers have in common will be analyzed and assessed with quantitative data. Both airlines are well positioned in terms of their marketing strategy, but when Emirates is strengthen its marketing campaign with that pace, the Gulf carrier will certainly make use of its economic strength and can become a frightening threat for the Lufthansa Group on long-haul destinations. Finally, recommendations for future marketing activities for both airlines will be given.

Direito da religião

This dissertation stands out the religious and social role of Christian religious minorities in Portuguese society, where the vast majority of the believers profess the Catholic faith. This work serves to demystify the widespread prejudice against minorities and clarify its place in the religious phenomenon in Portugal. We intend to define the concept of Religion, missing in the Portuguese legislation, framing it in Portuguese constitutional history, which allows us to evaluate the relations State/Catholic Church and State/religious minorities, since Liberalism. We attempt to measure how the legal system accepts the religious phenomenon and how to deal with religious diversity, according to the principle of religious freedom postulated in the Constitution of the Portuguese Republic. It is also our intention to relate the concepts of sect and religious minority, which tendentiously are misunderstood. In order to understand the underlying dynamics of religious minorities, we take the example of the Portuguese Evangelical Alliance, which we monitored closely throughout the investigation. We will give some space for a small analysis of the state and social discrimination experienced by the minorities. With this work we can conclude in general that Portugal, despite its weak religious diversity, has a good advance on the religious freedom. The Portuguese State has made a remarkable effort to cooperate with the churches, an effort that must be continued in order to fill some gaps found, particularly in the absence of legislation regarding the criminalization of religious discrimination and competence of the Committee on Religious Freedom in case of a possible complaint. We prove similarly that there is also a special attention to the Catholic Church in the composition of the Committee on Religious Freedom and the Committee Broadcast Time of Religious Confessions. In the end, we prove that the society is the major source of discrimination against minorities.