Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70-80% of civic income. This paper examines civic budgets and 'behind-the-scenes' deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70–80% of civic income. This paper examines civic budgets and ‘behind-the-scenes’ deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Organic Interfaces; or, How Human Beings Augment Their Digital Devices

It is a central premise of the advertising campaigns for nearly all digital communication devices that buying them augments the user: they give us a larger, better memory; make us more “creative” and “productive”; and/or empower us to access whatever information we desire from wherever we happen to be. This study is about how recent popular cinema represents the failure of these technological devices to inspire the enchantment that they once did and opens the question of what is causing this failure. Using examples from the James Bond films, the essay analyzes the ways in which human users are frequently represented as the media connecting and augmenting digital devices and NOT the reverse. It makes use of the debates about the ways in which our subjectivity is itself a networked phenomenon and the extended mind debate from the philosophy of mind. It will prove (1) that this represents an important counter-narrative to the technophilic optimism about augmentation that pervades contemporary advertising, consumer culture, and educational debates; and (2) that this particular discourse of augmentation is really about technological advances and not advances in human capacity.

A Dynamic Approach to Stakeholder Theory: A Case Study of Labor - Management Relations at General Motors

The purpose of this thesis is to identify areas for improvement in the current stakeholder management literature. The current stakeholder management theories were analyzed to determine their benefits and detriments. To determine how these theories work in a corporation, General Motors was selected as a single-case study to determine the patterns of stakeholder management over time. These patterns demonstrated the need for dynamic stakeholder management over time, with an emphasis on collaboration and the necessity of recognizing the greater stakeholder network surrounding the corporation. Proper stakeholder management in the early years of General Motors would have prevented its failure, while the organizational culture as a path-dependent variable made it difficult for General Motors to alter long-standing stakeholder relationships.

Campus Architecture and Student Culture in American Higher Education

Human-environment interaction theory, as it specifically relates to architectural determinism, has an indispensible impact on student culture on college campuses. Under the assumptions of architectural determinism, this thesis examines the relationship between architecture and student culture on 30 American college campuses. Specifically, this thesis looks at uniformity of architectural style and color and the prevalence of traditional styles of architecture in relation to the institutions' campus cultures. The results of the study found that a significant relationship exists between student culture and uniformity of building color, but not between student culture and uniformity of style or the prevalence of traditional styles on a given campus. The thesis concludes with a discussion of the findings, limitations of the study, and suggestions for further research.