El principio de neutralidad interna en el IVA

La tesis estudia el principio de neutralidad en su vertiente interna y su aplicación efectiva en el IVA. Se centra en los principales aspectos de la configuración jurídica del impuesto: derecho de deducción, exenciones y tipos reducidos. Se realiza en primer lugar una aproximación teórica al principio desde un punto de vista jurídico y también económico. Una vez construido el principio se acomete una comparación de las distintas clases de impuestos indirectos que pueden establecerse y se analiza su cumplimiento del principio de neutralidad fiscal. El énfasis es mayor en los impuestos en cascada, impuestos monofásicos minoristas y en el IVA. El objetivo de la tesis es, por tanto, concretar el contenido del principio, desarrollar sus implicaciones económicas principales y analizar el grado de cumplimiento real de la Directiva IVA. Desde el punto de vista del derecho de deducción y de las exenciones el estudio se apoya en el análisis de la jurisprudencia del Tribunal de Justicia de la Unión Europea, donde se profundizará en cuestiones como la utilización de bienes de uso mixto, la consideración de costes como directos o generales y las formas de ejercicio del exceso de deducción (devolución y compensación). Además, la tesis muestra las principales excepciones al principio de neutralidad establecidas en la Directiva IVA: prohibiciones al derecho de deducción, exenciones y tipos reducidos. En esta parte también se apoyará el estudio en la jurisprudencia del TJUE, que ha construido en gran medida los criterios de interpretación de estas excepciones. En conclusión, el objetivo de la tesis es medir si la directiva IVA cumple con el principio de neutralidad fiscal, para lo que deberá haberse especificado primero su significado concreto y se habrá debido diferenciar entre sus dos dimensiones: interna y externa.

La neutralità della rete

La tesi analizza il problema della Net Neutrality, prendendo in esame le aziende telefoniche italiane e la loro posizione rispetto al problema.

Symbolic Dynamics Analysis: a new methodology for foetal heart rate variability analysis

Cardiotocography (CTG) is a widespread foetal diagnostic methods. However, it lacks of objectivity and reproducibility since its dependence on observer's expertise. To overcome these limitations, more objective methods for CTG interpretation have been proposed. In particular, many developed techniques aim to assess the foetal heart rate variability (FHRV). Among them, some methodologies from nonlinear systems theory have been applied to the study of FHRV. All the techniques have proved to be helpful in specific cases. Nevertheless, none of them is more reliable than the others. Therefore, an in-depth study is necessary. The aim of this work is to deepen the FHRV analysis through the Symbolic Dynamics Analysis (SDA), a nonlinear technique already successfully employed for HRV analysis. Thanks to its simplicity of interpretation, it could be a useful tool for clinicians. We performed a literature study involving about 200 references on HRV and FHRV analysis; approximately 100 works were focused on non-linear techniques. Then, in order to compare linear and non-linear methods, we carried out a multiparametric study. 580 antepartum recordings of healthy fetuses were examined. Signals were processed using an updated software for CTG analysis and a new developed software for generating simulated CTG traces. Finally, statistical tests and regression analyses were carried out for estimating relationships among extracted indexes and other clinical information. Results confirm that none of the employed techniques is more reliable than the others. Moreover, in agreement with the literature, each analysis should take into account two relevant parameters, the foetal status and the week of gestation. Regarding the SDA, results show its promising capabilities in FHRV analysis. It allows recognizing foetal status, gestation week and global variability of FHR signals, even better than other methods. Nevertheless, further studies, which should involve even pathological cases, are necessary to establish its reliability.

Das aktuelle Debattenbuch im politischen Feld : eine Analyse anhand von Fallbeispielen /// Arbeitsblätter für die Sachbuchforschung ; 19

Diese Forschungsarbeit zeigt erstmalig anhand von drei Fallbeispielen [„Lob der Disziplin. Eine Streitschrift“ von Bernhard Bueb, „Das Methusalem-Komplott“ von Frank Schirrmacher und „Deutschland schafft sich ab“ von Thilo Sarrazin] und aufbauend auf Bourdieus Theorie des politischen Feldes welche Wirkung s. g. Debattenbücher auf das gesellschaftliche Diskursfeld, die Politik und die Wissenschaft haben können. Die Arbeit gliedert sich in drei Teile. In einem ersten Schritt werden Unterschiede und Gemeinsamkeiten der Autoren und Werke herausgearbeitet. Es wird gezeigt welche Inszenierungsstrategien vorliegen und wie diese den Autor auf das Kräftemessen im politischen Feld vorbereiten. Im Anschluss wird im zweiten Schritt geklärt, wie sich der Autor im politischen Feld positioniert und welchen Einfluss er auf das bestehende Kräfteverhältnis politischer Akteure ausübt. Im letzten Schritt wird diesem Einfluss abstrahierend auf das gesellschaftliche Wirkungspotenzial von Debattenbüchern geschlossen. Unter Zuhilfenahme von Zeitungsartikeln, die bis zu 6 Monaten nach Erscheinungstermin des jeweiligen Titels, in Der Spiegel, Die Zeit und der Frankfurter Allgemeine Sonntagszeitung veröffentlicht wurden, wurde klar, dass Debattenbücher dann erfolgreich sind, wenn sie eine Meinung, die konträr zum gesellschaftlichen Konsens steht, provokativ und emotional aufbereiten und der Autor bereit ist, als Meinungsträger seine Thesen in der öffentlichen Debatte zu vertreten. So gestaltet regt das Debattenbuch – auch wenn es langfristig keinen Effekt auf das zentrale gesellschaftliche Diskursfeld hat - zur „Selbstfindung durch Emotionen“ an. Auf vermeintliche Sachlichkeit anspielend wirkt es, weil es den Lesern gesellschaftliche Konfliktherde auf emotionalem Wege bewusst werden lässt und so Impulse zur Veränderung setzt.

Applicazione dell'IVA e rilevanza degli obblighi strumentali nella analisi giuridica del modello impositivo

L'imposta sul valore aggiunto è caratterizzata da un meccanismo applicativo complesso preordinato al raggiungimento della neutralità in cui rivestono fondamentale rilevanza particolari obblighi strumentali richiesti al contribuente (fatturazione, registrazioni contabili, dichiarazioni). Il presente progetto di ricerca è finalizzato a valutare la propensione e funzionalità del meccanismo applicativo rispetto al generale principio di neutralità dell’imposta e la valenza svolta dagli obblighi strumentali rispetto alla qualificazione della fattispecie impositiva.

The Art of Aidagara: Ethics, Aesthetics, and the Quest for an Ontology of Social Existence in Watsuji Tetsurō’s Rinrigaku

This paper provides an analysis of the key term aidagara (“betweenness”) in the philosophical ethics of Watsuji Tetsurō (1889-1960), in response to and in light of the recent movement in Japanese Buddhist studies known as “Critical Buddhism.” The Critical Buddhist call for a turn away from “topical” or intuitionist thinking and towards (properly Buddhist) “critical” thinking, while problematic in its bipolarity, raises the important issue of the place of “reason” versus “intuition” in Japanese Buddhist ethics. In this paper, a comparison of Watsuji’s “ontological quest” with that of Martin Heidegger (1889-1976), Watsuji’s primary Western source and foil, is followed by an evaluation of a corresponding search for an “ontology of social existence” undertaken by Tanabe Hajime (1885-1962). Ultimately, the philosophico-religious writings of Watsuji Tetsurō allow for the “return” of aesthesis as a modality of social being that is truly dimensionalized, and thus falls prey neither to the verticality of topicalism nor the limiting objectivity of criticalism.

Metacommunity Dynamics Of Benthic Macroinvertebrates In A Large River

Metacommunity ecology focuses on the interaction between local communities and is inherently linked to dispersal as a result. Within this framework, communities are structured by a combination of in-site responses to the immediate environment (species sorting), stochasticity (patch dynamics), and connections to other communities via distance between communities and dispersal (neutrality), and source-sink dynamics (mass effects; see Chapter 1 for a detailed description of metacommunity theory, the study site, and macroinvertebrate communities found). In Chapter 2 I describe spatial scale of study and dispersal ability as both have the ability to influence the degree to which communities interact. However, little is known about how these factors influence the importance of all metacommunity dynamics. I compared dispersal mode of immature aquatic insects and dispersal ability of winged adults across multiple spatial scales in a large river. The strongest drivers of river communities were patch dynamics, followed by species sorting, then neutrality. Active dispersers during aquatic lifestages on average exhibited lower patch dynamics, higher species sorting, and significant mass effects compared to passive dispersers. Active and strong dispersers also had a scale-independent influence of neutrality, while neutrality was stronger at broader spatial scale for passive and weak dispersers. These results indicate as dispersal ability increases patch dynamics decreases, species sorting increases, and neutrality should decrease. The perceived influence of neutrality may also be dependent on spatial scale and dispersal ability. In Chapter 3 I describe how river benthic macroinvertebrate communities may influence tributary invertebrate communities via adult flight and tributaries may influence mainstem communities via immature drift. This relationship may also depend on relative mainstem and tributary size, as well as abiotic tributary influence on mainstem habitat. To investigate the interaction between a larger river and tributary I sampled mainstem benthic invertebrate communities and quantified habitat of a 7th order river (West Branch Susquehanna River) above and below a 5th order tributary confluence, as well as 0.95-3.2 km upstream in the tributary. Non-metric multidimensional scaling showed similar patterns of clustering between sampling locations for both habitat characteristics and invertebrate communities. In addition, mainstem river communities and habitat directly downstream of the tributary confluence cluster tightly together, intermediate between tributary and mid-channel river samples. In Bray-Curtis dissimilarity comparisons between tributary and mainstem river communities the furthest upstream tributary communities were least similar to river communities. Middle tributary samples were also closest by Euclidean distance to the upstream mainstem riffle and exhibited higher similarity to mid-channel samples than the furthest downstream tributary communities. My results indicate river and tributary benthic invertebrate communities may interact and likely result in direct and indirect mass effects of a tributary on the downstream mainstem community by invertebrate drift and habitat restructuring via material delivery from the tributary. I also showed likely direct effects of adult dispersal from the river and oviposition in proximal tributary locations where Euclidian, rather than river, distance may be more important in determining river-tributary interactions.

Basistests Suisse Sport Test Konzept: Validierung einer sportmotorischen Basistestbatterie für den Schul- und Nachwuchssport

Physical fitness can be evaluated in competitive and school sports with different field tests under different conditions and goals. To produce valid results, a field test must be practical and reach high standards of test criteria (objectivity, reliability, validity). The purpose of this study was to investigate the test criteria and the practicability of a group of field tests called «SUISSE Sport Test Konzept Basis Feldtestbatterie». For 20-m sprint, ventral trunk muscle test, standing long jump, 2-kg medicine ball shot, obstacle course and cooper-test, test quality and practicability were evaluated. 221 children and adolescents from competitive sports and different school levels took part in the study. According to school level, they were divided into 3 groups (P: 7–11.5 y, S1: 11.6–15.5 y, S2: 15.6–21.8 y). Objectivity was tested for time or distance measurement in all tests as well as for error rating in obstacle test. For reliability measurement, 162 subjects performed the field tests twice within a few weeks. For validity results of standing long jump were compared with counter movement jump performance on a force plate. Correlation analysis was performed and level of significance was set for p < 0.05. For accuracy standard error was calculated. All tests achieved sufficient to excellent objectiv - ity with correlation-coefficient (r) lying between 0.85 and 0.99. Reliability was very good (r = 0.84–0.97). In cooper- and trunk test, reliability was higher for athletes than for pupils (trunk test: r = 0.95 vs. r = 0.62, cooper-test: r = 0.90 vs. r = 0.78). In those tests the reliability decreases with increasing age (cooper-test: P: r = 0.84, S1: r = 0.69, S2: r = 0.52; trunk-test: P: r = 0.69, S1: r = 0.71; S2: r = 0.39). Validity for standing long jump was good (r = 0.75–0.86). The standard error of the mean was between 4–8%, with the exception for cooper-test (athletes: 6%, pupils: 11%) and trunk test (athletes: 14%, pupils: 46%). The results show that the evaluated group of field tests is a practicable, objective and reliable tool to determine physical skills in young athletes as well as in a scholar setting over a broad age range. Most of the tests achieved the test criteria with the grades good to excellent. The lower coefficient of reliability for cooper- and trunk test by the pupils could be explained by motivational problems in this setting. For up to 20 subjects, a tester can accomplish the tests within 3 h. Finally, age-dependent grades were elaborated

PHYLOGENETIC ANALYSES, GENE DOSAGE EFFECT AND SELECTION IN MEMBERS OF THE LATERAL BOUNDARY DOMAIN (LBD) GENES TRANSCRIPTION FACTOR FAMILY

Wood formation is an economically and environmentally important process and has played a significant role in the evolution of terrestrial plants. Despite its significance, the molecular underpinnings of the process are still poorly understood. We have previously shown that four Lateral Boundary Domain (LBD) transcription factors have important roles in the regulation of wood formation with two (LBD1 and LBD4) involved in secondary phloem and ray cell development and two (LBD15 and LBD18) in secondary xylem formation. Here, we used comparative phylogenetic analyses to test potential roles of the four LBD genes in the evolution of woodiness. We studied the copy number and variation in DNA and amino acid sequences of the four LBDs in a wide range of woody and herbaceous plant taxa with fully sequenced and annotated genomes. LBD1 showed the highest gene copy number across the studied species, and LBD1 gene copy number was strongly and significantly correlated with the level of ray seriation. The lianas, cucumber and grape, with multiseriate ray cells showed the highest gene copy number (12 and 11, respectively). Because lianas’ growth habit requires significant twisting and bending, the less lignified ray parenchyma cells likely facilitate stem flexibility and maintenance of xylem conductivity. We further demonstrate conservation of amino acids in the LBD18 protein sequences that are specific to woody taxa. Neutrality tests showed evidence for strong purifying selection on these gene regions across various orders, indicating adaptive convergent evolution of LBD18. Structural modeling demonstrates that the conserved amino acids have a significant impact on the tertiary protein structure and thus are likely of significant functional importance.

RESILIENT WOMEN, METISTIC SCIENTISTS: A MULTIPLE CASE STUDY OF HOW WOMEN NEGOTIATE THEIR SITUATEDNESS IN SCIENCE FIELDS

The concept of feminist metistic resilience postulates that the voiceless, the marginalized and the minority in societies employ strategies in order to turn tables in their favor. This study presents a qualitative analysis of how women, considered to be the minority, negotiate their situatedness in science fields in order to effect change in their lives or that of the society and why they become successful. By “situatedness,” I refer to the everyday life of women as they live and encounter people, society and culture, especially, the life of women who have transcended the culturally stipulated role of women and are excelling in a male dominated field. The study, in different dimensions, conceptualizes the reason for the fewer number of women in science; looks at how scientific methods and practices inhibit the development of women in science; and, finally, interrogates the question of objectivity in science. It becomes apparent, through feminist metistic resilience, that women become successful when they accept conventional practices in scientific arrangements and structures. They accept the practices by embracing and not questioning structures and arrangements that have shaped the field of science and by shifting shapes and assuming different forms in order to adapt to conditions they encounter. Apart from adapting and shape shifting, the women also become successful through environmental and social influences. My analysis suggests that more women can be encouraged to pursue science when women practicing science begin to question structures and arrangements that have shaped the practice of science over the centuries. The overall findings of the research provide implications for policy makers, educators and feminist researchers.

Plurality of tree species responses to drought perturbation in Bornean tropical rain forest

Drought perturbation driven by the El Niño Southern Oscillation (ENSO) is a principal stochastic variable determining the dynamics of lowland rain forest in S.E. Asia. Mortality, recruitment and stem growth rates at Danum in Sabah (Malaysian Borneo) were recorded in two 4-ha plots (trees ≥ 10 cm gbh) for two periods, 1986–1996 and 1996–2001. Mortality and growth were also recorded in a sample of subplots for small trees (10 to <50 cm gbh) in two sub-periods, 1996–1999 and 1999–2001. Dynamics variables were employed to build indices of drought response for each of the 34 most abundant plot-level species (22 at the subplot level), these being interval-weighted percentage changes between periods and sub-periods. A significant yet complex effect of the strong 1997/1998 drought at the forest community level was shown by randomization procedures followed by multiple hypothesis testing. Despite a general resistance of the forest to drought, large and significant differences in short-term responses were apparent for several species. Using a diagrammatic form of stability analysis, different species showed immediate or lagged effects, high or low degrees of resilience or even oscillatory dynamics. In the context of the local topographic gradient, species’ responses define the newly termed perturbation response niche. The largest responses, particularly for recruitment and growth, were among the small trees, many of which are members of understorey taxa. The results bring with them a novel approach to understanding community dynamics: the kaleidoscopic complexity of idiosyncratic responses to stochastic perturbations suggests that plurality, rather than neutrality, of responses may be essential to understanding these tropical forests. The basis to the various responses lies with the mechanisms of tree-soil water relations which are physiologically predictable: the timing and intensity of the next drought, however, is not. To date, environmental stochasticity has been insufficiently incorporated into models of tropical forest dynamics, a step that might considerably improve the reality of theories about these globally important ecosystems.

A cognitive analysis of English cognate objects

In this paper, from the perspective of Cognitive Grammar, we consider the question of what kind of verbs can take cognate objects (COs) and what kind of verbs cannot. We investigate the syntactic properties of COs, such as the ability to take modifiers, the passivizability of cognate object constructions (COCs), and the it-pronominalization of COs. It is our contention that a detailed classification of verbs that occur in COCs is required in order to capture the relation between the syntactic properties and the modification of COs. While classifying verbs, we focus on three conceptual factors: the force of energy of the subject, a change of state of the subject, and the objectivity of the cognate noun. The study reveals that these three parameters enable us to capture the difference in the interpretation of COs in relation to modification and syntactic tests.

Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. An alternative flat inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.

Das Thema „Energie“ in der wissenschaftlichen Zukunftsforschung

Der Umbau der durch den Einsatz fossiler Energieträger dominierten Energiesysteme steht weit oben auf der politischen Agenda. Angesichts des fortschreitenden Klimawandels, der Ressourcenverknappung und des ökonomischen Aufholens der Schwellen- und Entwicklungsländer wird diese Frage immer dringlicher. Zahlreiche politische, gesellschaftliche, ökonomische und ökologische Herausforderungen sind mit diesem Umbau verbunden. Angesichts der Langlebigkeit der heute gebauten Infrastrukturen ergibt sich hieraus ein zentrales Feld für die wissenschaftliche Zukunftsforschung. Der Einsatz von Energieszenarios ist über Jahre erprobt und trotz zahlreicher methodischer und inhaltlicher Unsicherheiten bei der Erarbeitung der Szenariostudien bleiben sie unersetzlich – sofern sie wissenschaftliche Standards hinsichtlich der Wertneutralität und Überprüfbarkeit erfüllen. Auch in der geographischen Forschung findet sich das Thema „Energie“ wieder verstärkt auf der Agenda. Bereits vor dem Hintergrund der Ölpreiskrisen in den 1970er-Jahren setzten sich Geographinnen und Geographen mit Energiethemen auseinander – angesichts des anstehenden Umbaus der Energiesysteme wird auch wieder die Frage aktuell, inwiefern sich die Transformation des Energiesystems und die Raumstruktur gegenseitig beeinflussen. Dabei werden nicht nur inhaltliche Fragen aufgeworfen, vielmehr ist auch zu klären, wie sich das Thema „Energie“ in die etablierten geographischen Forschungsdisziplinen von der Klimageographie über die Wirtschafts- und Bevölkerungsgeographie bis hin zur Siedlungsgeographie eingliedern lässt. Die Ausführungen im vorliegenden Artikel gehen noch einen Schritt weiter und werfen die Frage auf, inwiefern sich durch die Verbindung geographischer Forschung und Energiethemen auch ein neues methodisches Experimentierfeld auftut. Konkret wird aufgezeigt, dass die Geographie verstärkt den Blick in die Zukunft wagen und sich von der Analyse rezenter Strukturen lösen sollte. Die Frage der zukünftigen Raumstrukturen angesichts des Umbaus der Energiesysteme ist von zentraler Bedeutung, unter Anwendung von Methoden der wissenschaftlichen Zukunftsforschung muss die Geographie hier antworten liefern.