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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
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 ...
Dissertation
The Representation of Motion Events
(2022)
The thesis at hand approaches the conceptualization of motion events from a theoretical point of view as well as on the basis of a corpus study and two experimental designs. The research focuses on the investigation of different factors determining the conceptualization and verbalization of motion events by examining both cognitive variables and grammatical factors.
Preprint
Do spatial climate messages increase pro-environmental engagement? Evidence from a survey experiment on public transport
(2022)
Using a survey experiment among a special sample composed of art house cinema visitors, we investigate whether spatial climate messages increase subjects’ willingness to pay for an inclusion of public transport fares in cinema tickets as well as their willingness to use public transport in case such a combined ticket is introduced. Based on previous findings, we expect emphasizing the positive impact of public transport usage on the local level to have a greater effect on subjects’ preferences for public transport ...
Aufsatz
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 ...
Aufsatz
Pyrolytic transformation of indigenous biomass wastes into biochar: an insight into char structure and physicochemical characteristics
(2022-08-20)
Biochar, the product obtained by the pyrolysis of organic materials with little or no available air, acts as a longterm recalcitrant source of organic carbon when applied to soil. In the present study an in-farm method has been standardized for the pyrolytic conversion of four indigenous biomass resources into biochar. The biomass feedstocks viz. bovine bone (BB), coconut shell (CS), rubberwood (RW) and water hyacinth (WH) were dried and subjected to proximate, ultimate, biochemical analysis and were subjected to ...
Dissertation
Industry 4.0-driven additive manufacturing for operations in the circular economy
(2023-06)
This dissertation focuses on exploring how key elements of Industry 4.0 (I4.0), such as additive manufacturing (AM) and quantitative techniques/simulation, instigate the operations of an organisation towards the circular economy (CE). AM represents the technological foundation of future manufacturing which efficiently utilises materials avoiding unnecessary waste. Further, it could positively impact the transition towards CE by addressing issues related to the operations and supply chains while positively influencing ...
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 ...
Aufsatz
Effect of Cell Morphology on Flexural Behavior of Injection-Molded Microcellular Polycarbonate
(2022-05-19)
The quantitative study of the structure and properties relationship in cellular materials is mostly limited to cell diameter, cell density, skin layer thickness, and cell size distribution. In addition, the investigation of the morphology is generally carried out in two dimensions. Therefore, the
interrelation between morphological properties and mechanical characteristics of the foam structure has remained in an uncertain state. In this study, during the physical foaming process, a foam morphology is locally created ...