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.

Optimization of export support systems: How to promote exports from Portugal to Germany in the area of information technology and electronics

This work project focuses on developing new approaches which enhance Portuguese exports towards a defined German industry sector within the information technology and electronics fields. Firstly and foremost, information was collected and a set of expert and top managers’ interviews were performed in order to acknowledge the demand of the German market while identifying compatible Portuguese supply capabilities. Among the main findings, Industry 4.0 presents itself as a valuable opportunity in the German market for Portuguese medium sized companies in the embedded systems area of expertise for machinery and equipment companies. In order to achieve the purpose of the work project, an embedded systems platform targeting machinery and equipment companies was suggested as well as it was developed several recommendations on how to implement it. An alternative approach for this platform was also considered within the German market namely the eHealth sector having the purpose of enhancing the current healthcare service provision.

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.

Analysis of a controversial decision process: the case of the pumped hydro storage power plant Atdorf in Germany

Based on the report for the unit “Métodos Interactivos de Participação e Decisão A” (Interactive methods of participation and decision A), coordinated by Prof. Lia Maldonado Teles de Vasconcelos and Prof. Nuno Miguel Ribeiro Videira Costa. This unit was provided for the PhD Program in Technology Assessment in 2015/2016.

"Sculpto immagine episcopali": jacentes episcopais em Portugal (séc. XIII-XIV)

Na Idade Média portuguesa, a preocupação pela salvaguarda da memória individual e da imagem social, manifestada através dos jacentes, dispostos sobre as arcas tumulares, teve nos bispos os primeiros cultores. São ainda do século XIII as primeiras representações de prelados que constituem, no conjunto, um grupo muito homogéneo, denotando uma clarividência exemplar nas propostas iconográficas. Destacam-se, pelo número de exemplares conservados, dois núcleos, o de Coimbra e o de Évora, significando de algum modo a importância das respectivas dioceses nesta época. Ao nível artístico, propriamente dito, a obra fundamental é a do monumento encomendado pelo arcebispo de Braga, Dom Gonçalo Pereira: única obra de que se conhece o contrato de encomenda e os escultores seleccionados – Mestres Pêro e Telo Garcia –, é reveladora também de originalidades iconográficas e possuidora de uma qualidade de execução que a colocam como um marco das virtualidades que a escultura do século XIV vinha conhecendo em Portugal. No século XV, a representação de jacentes episcopais desaparece quase por completo, marcando, de forma significativa e algo desconcertante, o fim de um ciclo iconográfico fundamental no contexto da tumulária medieval portuguesa e do papel activo (e pioneiro) que aquela classe social havia desempenhado no referido campo artístico.

Biologia de Anofelinos Amazônicos. XIII. Estudo do ciclo biológico de Anopheles nuñez-tovari Gabaldon, 1940 (Diptera, Culicidae)

No estudo do ciclo biológico de Anopheles nuñez-tovari foram analisadas 108 posturas, totalizando 13.999 ovos. A média de ovos postos por postura foi de 128,83 + 4,85 e uma taxa de eclosão elevada de 84,06%. Foi constatado qe 89% dos ovos eclodem com 48 horas após a oviposição, mostrando, no total, um período médio de eclosão de 1,86 + 0,004 dias. A média de ovos eclodidos por postura foi de 109,39 + 5,26. Os dados de correlação entre ovos postos e ovos eclodidos evidenciaram que à medida que aumenta o número de ovos por postura há também um aumento correspondente na taxa de eclosão . Contudo, quando as posturas são reunidas em intervalos de classe de 40 ovos, constatou-se que não há correlação para algumas delas. Para as fases imaturas, verificou-se que existem diferenças no tempo de desenvolvimento, sendo o estádio 4o - pupa - o mais longo, apresentando uma média de 3,15 + 0,03 dias. A menor média foi observada para os estádios 2o - 3o com 1,46 + 0,02 dias. Valores intermediários foram constatados para os estádios 1o - 2o, 3o - 4oe estágio de pupa - adulto (2,34 + 0,02; 1,67 + 0,02 e 1,54 + 0,01 dias, respetivamente). Para o ciclo completo ovo-adulto observou-se um tempo médio de desenvolvimento de 12,02 + 0,04 dias. As maiores taxas de mortalidade foram verificadas para o 4o. estádio (19,6%0) e para o estádio até a emergência do imago, foi de 71,40%, sendo um valor elevado segundo os dados da literatura. A comparação dos períodos do desenvolvimento entre A. nuñez-tovari com A. darlingi e A. trannulatuspossibilitou considerar A. nuñez-tovari como mais próxima da primeira espécie.

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.

Simuliidae (Diptera, Culicomorpha) no Brasil: XIII sobre Inaequaliumlundi sp.n.

É descrita uma nova espécie para o gênero Inaequalium (Coscarón & Wygodzinsky, 1984), Inaequaliumlundi sp.n. É proposto um novo grupo de espécies dentro de Inaequalium. Os imaturos de Inaequaliumlundi sp.n. foram coletados em cursos d'água em uma altitude de 2.800 m no complexo geológico denominado Pico da Neblina, Amazonas, Brasil.

Adult learning and education policies in Germany, Portugal and Sweden: An analysis of national reports to CONFINTEA VI

The chapter presents a theoretical proposal of three analytical models of Adult Learning and Education (ALE) policies. Some analytical categories and the corresponding dimensions are organised according to the ALE rationale which is typical of each social policy model. Historical, cultural and educational features are mentioned in connexion with the different policy models and its interpretative capacity to making sense of policies and practices implemented in Germany, Portugal and Sweden. !e analysis includes the states of the art and the official representations of ALE produced by the respective national authorities through national reports which were presented to CONFINTEA VI (2009).

Quantity or quality? The professionalization of social media communication in Portugal and Germany: a comparison

As the worldwide growth of social media usage and institutionalization by organizations rise worldwide little is known about the degree of professionalization that has occurred. By comparing data between two asynchronous countries this research project offers insights into its strategic usage as well as discovering an interesting dynamic between activity and professionalization.

Report of the United States Geological Survey of the territories. F.V. Hayden, United States geologist in charge ... [Final reports or monographs. vol. I]-III, V-XIII.

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