Analysis of breeding bird communities along an urban-rural gradient in Berlin,Germany, by Hasse Diagram Technique

Breeding bird communities in Berlin were investigated at five study sites, which represent an structural urban-rural gradient, from densely built-up areas with sealed ground to green areas such as large parks. In this paper, we tested the Hasse Diagram Technique (HDT), an approach belonging to partial order theory, for its appropriateness to extract information about changes in species composition from our data set. As expected, the overall number of bird species was positively correlated with the urban-rural gradient, increasing from 12 found in the city center to 28 in an urban park. By HDT analysis, four different sub-groups of birds could be identified, contributing differentially to the increase in species number: (1) ubiquists, i.e., species found at each study site, (2) a sub-group, the species’ number of which was positively correlated with the urban-rural gradient, increasing with increasingly green areas, (3) a sub-group, the species’ number of which was negatively correlated with the urban-rural gradient, decreasing with a declining density of buildings, and (4) species, the distribution of which did not show any correlation with the urban-rural gradient. The results show that HDT is a suitable tool for formalized analysis of the pattern of species’ communities along an environmental gradient.     

Family Policies in Germany and France: The Role of Enterprises and Social Partners

Although France and Germany are commonly classified as Bismarckian welfare regimes, they differ significantly in terms of family policy. For a long time, social and family policy in (West) Germany was focused on the male-breadwinner model of married couples. This was based on the expectation that women, in particular married women with children, would withdraw from the labour market permanently, or at least temporarily. Whereas care by mothers was massively subsidized by state family policy, the expansion of the childcare infrastructure was neglected and progressed only very slowly compared to the situation in many other countries of Europe. France, on the contrary, is one of the European countries where childcare services are particularly widespread, giving mothers the option to combine paid work and motherhood. Nevertheless, significant changes are happening in both countries. Concern over the demographic trends and low birth rates (in particular in Germany) have refocused attention on family policy in recent years. In Germany, it has now become a key field of debate and policy, and new actors have appeared on the scene. This article proposes to compare the latest developments in both countries, highlighting the contribution of enterprises and social partners to work–life balance, re-analysing the different types of familialism characterizing both countries.     

IGLOO: An integrated framework for sustainable return to work in workers with common mental disorders

ABSTRACT

Current research on return to work (RTW) for employees with common mental disorders suffers from two limitations. First, research mostly focuses on the influence of resources during the absence period ignoring the resources which may facilitate sustainable RTW, i.e. employees continuing to work and thrive at work post-return. Second, research tends to view the work and non-work domains separately and fails to consider the interaction of resources at the individual, group, leader and organisational levels, once back at work. In the present position paper, we present an integrated framework and a preliminary definition of sustainable RTW. Based on current occupational health psychology theory and existing research on RTW, we develop ten propositions for the resources in and outside work, which may promote sustainable RTW. In addition to the individual, group, leader, and organisational levels, we also argue for the importance of the overarching context, i.e. the societal context and the culture and legislation that may promote sustainable RTW. Our framework raises new questions that need to be addressed to enhance our understanding of how key stakeholders can support employees with common mental health disorders staying and thriving at work.     

Multiple Monte Carlo testing,with applications in spatial point processes

The rank envelope test (Myllymäki et al. in J R Stat Soc B, doi: 10.1111/rssb.12172, 2016) is proposed as a solution to the multiple testing problem for Monte Carlo tests. Three different situations are recognized: (1) a few univariate Monte Carlo tests, (2) a Monte Carlo test with a function as the test statistic, (3) several Monte Carlo tests with functions as test statistics. The rank test has correct (global) type I error in each case and it is accompanied with a p-value and with a graphical interpretation which determines subtests and distances of the used test function(s) which lead to the rejection at the prescribed significance level of the test. Examples of null hypotheses from point process and random set statistics are used to demonstrate the strength of the rank envelope test. The examples include goodness-of-fit test with several test functions, goodness-of-fit test for a group of point patterns, test of dependence of components in a multi-type point pattern, and test of the Boolean assumption for random closed sets. A power comparison to the classical multiple testing procedures is given.     

Biografien von Coacherinnen

Biographies of female coaches. Conscious and unconscious aspects of the career development The article presents the major results of a qualitative research project. It shows the conscious and unconscious dynamics of the family-background which influence the career development of adults. The authors also show how this background becomes a resource and gets professionalised in the new field of coaching. A theoretic and methodic part flanks this article.     

Steuerfreiheit von Gewinnen aus der Ver?u?erung von Kapitalgesellschaftsanteilen durch nat��rliche Personen?

Subject of this article is the question for the taxation of capital gains of holdings in corporations, in which tax effects are reduced. Thereby tax effects are explicated under realistic uncertainty. Under realistic uncertainty tax effects are possible in case of taxation of capital gains, but not mandatory. Furthermore the analysis shows that for capital gains from concealed reserves each form of taxation will entail tax effects. This also applies to tax exemption. In the case of capital gains from profit reserves in the applicable corporate income tax system, tax exemption of capital gains from profit reserves and immediate write-off of profit reserves itself evoke tax effects. In the current corporate tax system only the distribution induced write-down of a shareholding to going concern value reduces tax effects. Nevertheless, this only applies to personal corporations, for public corporations tax effects have to be accepted. Beyond the valid tax system, tax effects must also be expected in a tax system, in which the corporate tax is integrated in the income tax and in which capital gains from profit reserves are tax-exempt. In comparison, the Dual Income Tax as proposed by the German Council of Economic Experts is a better solution for the problem of tax effects caused by the tax exemption of capital gains.     

Evaluation of the importance of ornamental plants for pollinators in urban and suburban areas in Stuttgart,Germany

Urban Ecosystems - Urban landscapes are often characterized by a wide range of diverse flowering plants consisting of native and exotic plants. These flower-rich habitats have proven to be...     

Forschungsziele der Betriebswirtschaftlichen Steuerlehre in der Kritik

In this article the understanding of the scientific functions of business taxation represented by Jochen Hundsdoerfer, Dirk Kiesewetter and Caren Sureth is critically analyzed. It is argued that hypotheses on the influence of taxes on decisions, as far as they are based on neoclassical models, are not applicable to explain the actions of tax payers. These arguments at the same time object the realization of a neutral tax system. They further contradict the realization of a tax system, which is supposed to have an impact or which avoids taxes to have an effect on decisions, provided that the criticized hypotheses are used as a basis. Fiscal law standards should rather fulfil the principle of equability of taxation. It is supposed that such fiscal law standards have an effect on decisions of tax payers, which are contradictory to the aim of an equable taxation. Therefore hypotheses from scientific experience of the actual effect of taxes on decisions must be taken into account. Hence the object of this analysis is to investigate the real influence of taxes on decisions detached from neo-classical models.