Search
Now showing items 21-30 of 216
Dissertation
Verfassungsrechtliche Analyse der Modernisierung des Besteuerungsverfahrens
(2023)
Große Teile des „Gesetz[es] zur Modernisierung des Besteuerungsverfahrens“ traten am 1. Januar 2017 in Kraft. Mit diesem Gesetz wollte der Gesetzgeber eine Zeitenwende im steuerlichen Verfahrensrecht einläuten, indem er die seit langem in der Verwaltungspraxis verwendete Möglichkeit, Verwaltungsakte ausschließlich automationsgestützt zu erlassen, erstmals gesetzlich regelte. Kernstück dieses Gesetzgebungspaketes ist die erstmalige gesetzliche Regelung eines Risikomanagementsystems zur Prüfung von Steuererklärungen.
In ...
Dissertation
![Open Access](/themes/Mirage2/images/Open_Access_logo_PLoS_transparent.svg)
Characterisation of Cold Asphalt Mixtures with the Addition of Active Fillers
(2023)
Climate change, the limited availability of natural resources, and energy crises are putting pressure on the global societies? to employ low-energy and low-emission technologies for road pavement construction. Cold Recycled Materials (CRM) is an efficient and low-impact solution. CRM with Bituminous Emulsion (CRM-BE) is one of the most common types of CRM. CRM-BEs are created at ambient temperature by combining a high amount of Reclaimed Asphalt (RA) with Bitumen Emulsion (BE). BE used in CRM is typically composed ...
Dissertation
Capital Accumulation, Sector Productivity, and Economic Growth
(2023)
This dissertation is motivated by the research results of Benigno and Fornaro (2014). Benigno and Fornaro (2014) research, how low interest rates impact the productivity of economies.
This dissertation implements extensions of the Benigno and Fornaro (2014) model, that particularly address the capital accumulation, the production functions, and the technology accumulation. In doing so, this dissertation shows that some of the Benigno und Fornaro (2014) research results require specific assumptions, to qualitatively ...
Aufsatz
![Open Access](/themes/Mirage2/images/Open_Access_logo_PLoS_transparent.svg)
Characterisation of the lactation curve of Gyr and Sardo Negro cattle
(2023-07)
The objectives were to characterize the lactation curves (LC) of tropical Gyr and Sardo Negro (SN) cattle from Mexico for the design of breeding and management programs for these breeds. A total of 3561 records of 504 lactations and 3927 records of 449 lactations were used for Gyr and SN, respectively. Three lactation lengths (LL) were evaluated, namely 240 (240d), 270 (270d), and 300 (300d) days, with five non-linear models (NLM): Wood, Wiltmink, Cobby, Brody, and Sikka. Milk production was obtained at the beginning ...
Working paper
Foreign Capital and Economic Development
(2023-07)
The Irish political economy is notable for the sustained and central role of foreign investment in driving economic growth, notably via the commercial activities of multinational corporations, and more recently financial services. Beginning in the 1950s, the Irish state began to move away from its protectionist policies of import-substituting industrialization, and transitioned towards a liberalized, export-led industrialization model of economic growth in order to achieve its developmental catch-up. This has resulted ...
Dissertation
Die Beschreibung professioneller Handlungskompetenz von (angehenden) Lehrkräften in schulischen Praxisphasen
(2023)
Die Dissertation untersucht die subjektive Beschreibung professioneller Handlungskompetenz von (angehenden) Lehrkräften in schulischen Praxisphasen und ist in vier Teilkapitel gegliedert.
Der theoretische Rahmen bildet den ersten Teil der Arbeit und befasst sich mit der Frage, was die professionelle Handlungskompetenz von Lehrkräften ist, wie sie erfasst werden kann und welche theoretische Einordnung vorzunehmen ist. Drei Abschnitte geben Aufschluss über das Modell der professionellen Handlungskompetenz von ...
Dissertation
![Open Access](/themes/Mirage2/images/Open_Access_logo_PLoS_transparent.svg)
Geospatial crop yield modeling for climate change risk transfer, impact assessment, and adaptation strategies
(2023)
Changing climate and weather patterns increase the pressure on food production systems worldwide, significantly impacting livelihoods and economies at various scales. Understanding and adapting/mitigating climate change are essential to cope with the adverse effects of climate change. Biophysical crop modeling offers a unique way to assess the pros and cons of different adaptation strategies because they integrate physical and biological principles to simulate the use and allocation of captured resources mechanistically. ...
Dissertation
Analysis of a Coupled Fluid-Elastic Interaction Problem
(2023-01)
In this thesis, a non-linear system of partial differential equations is studied, describing the motions of an elastic structure which is immersed into an incompressible viscous fluid. The displacement of the elastic structure is modelled by a Lamé system and the fluid velocity as well as the fluid pressure are described by the Navier-Stokes equations. The structure and the fluid are coupled via two boundary conditions at the interface which correspond to continuity of velocities and forces. As the elasticity is ...