Suchergebnisse

Forming of green spaces in Lviv has a long-lasting historical tradition starting from city inclusion into Austro-Hungarian Empire and continuing in the period be-tween wars (Polish) (1919–1939) and German-Soviet period (1939–1989). Landscap-ing was treated differently in these periods. Relevant approaches to city landscaping and architectural techniques were formed. Currently the intensification and concen-tration of developments is taking place in the city, anthropological pressure on bio-logically active city territories is growing, "green islands" are disappearing, air pollu-tion is increasing, integrity and continuity of green spaces are being violated and the requirements enshrined in the laws, rules and urban planning documents are not com-plied with. The number of green spaces in the city is reducing and their quality is de-teriorating. Characteristics of natural-landscape conditions of Lviv suburban zone and its resources indicates the unique natural-landscape peculiarities of the territory: it is lo-cated on the main European watershed. There are certain natural areas here with complicated configuration (geomorphological area of Lviv Roztochya, Lviv plateau, Hryadove Pobuzhzhya (banks along the tributaries of the Western Bug River), plain of Small Polissya, etc). The corresponding regimen of "nature's life" was formed. The system of settlement in suburban areas has been formed historically and is de-pendent on natural-landscape conditions: the khutir (isolated farmstead) system is preserved in the Western direction; established settlement system was ruined in the course of construction of military training area; settlements are concentrated towards the direction of Lviv and transport communications. New construction within the area under research is characterized by non-systemic and chaotic nature — the decisive role here is played by specialists in land management, who set the perspectives of set-tlements development and urbanization processes expansion by their local decisions. In general, the territories have considerable natural-landscape capacity and reserves for development. However, the integral concept of landscapes protection and per-spective use and development of Lviv suburbs is lacking. Main activity is taking place at the level of newly created territorial communities, creating environmental and social-economic threats for Lviv and the territories in future. The problems of green spaces and their interaction with surroundings are out-lined. Main attention is focused on project mistakes and violations of standards and requirements of urban planning documents. Analysis of strategic documents devel-oped in the recent decades shows that they are of declarative nature; there isn't any objective statistics; the structure is not developed and city processes are not moni-tored; local programs and experts' views are manipulated. Of special concern are the issues of ignoring of master plan requirements, speculative approach of local territo-rial communities to development and use of territories (including the development of nature protection areas); orientation solely on capital inflow. Existing suggestions on improvement of environmental situation in the city and optimization of city interac-tion with surroundings are examined and the authors' suggestions are outlined. Lviv and its suburbs will have to change — to be oriented on human-centered and envi-ronmentally sound approach to co-existence, improvement of socio-environmental-economic efficiency of the use of resources, — which the concept of urban planning system "Great Lviv" is oriented on. ; Здійснено пошук шляхів реформування та розвитку екологічного каркасу Львова, оптимізації взаємозв'язків озеленених територій міста й оточення, ві- дображення їх основних положень в концепції містобудівного утворення «Ве- ликий Львів». Проаналізовано стан озеленення й рівень забезпечення населення озелененими територіями у Львові; охарактеризовано природно-ландшафтні умови його приміської зони та ресурси. Оцінено пропозиції, подані від влади, громади та наукових установ, щодо покращення екологічної ситуації в місті. Обґрунтовано власне бачення оптимізації взаємозв'язку озеленених територій міста й оточення.

The article covers the sound organization of Ivan Franko's poetic works from the collection "Iz dniv zhurby" ("From the Days of Sorrow", 1900). The aim of the article is to determine the functional features of assonances and alliterations in poetic language. Combined philological analysis of Franko's poetic language phonics was carried out in the article. As well as statistical calculations, hermeneutic and comparative approaches were applied to the poet's sound organization research. Scientific novelty. It was established that alliterations and assonances result from increased frequency of similar sounds in the poetic text and function as stylistic devices as well as expressive and suggestive means of language. Conclusion: the sound repetitions in Ivan Franko's collection "From the Days of Sorrow" emphasize stylistic implications, strengthen expressiveness and depict the emotional state of the lyrical hero. Ivan Yakovych Franko (August 27, 1856, Nahuievychi village – May 28, 1916, Lviv) was an outstanding Ukrainian writer, poet, publicist, interpreter, scientist, social and political activist. His creative contributions were written in Ukrainian (most texts), Polish, German, Russian, Bulgarian, and Check languages and count as many as 100 volumes. During his life, Ivan Franko has published more than 220 scientific works, including more than 60 collections of his original and translated works of different genres. "Iz dniv zhurby" ("From the Days of Sorrow") is a collection of Ivan Franko's poetic works that was published in 1900. The collection conveys a sophisticated emotional experience of the author that stems from hardships in the embodiment of conceptualized civilian program and excruciating peripeteia in his personal life ; L'article discute de la bonne organisation des œuvres poétiques d'Ivan Franko de la collection «From the Days of Sorrow». Le but de l'article est de découvrir les spécificités du fonctionnement des assonances et des allitérations dans les versets de cette collection. Une analyse philologique combinée de la phonétique de la poésie est réalisée. Des méthodes herméneutiques et interprétatives ont été utilisées pour étudier l'enregistrement sonore du poète. Des calculs statistiques sont appliqués. Nouveauté scientifique. Il est établi que les allitérations et les assonances, en raison de la fréquence accrue de sons identiques dans un texte poétique, fonctionnent comme des moyens figurativement expressifs et suggestifs dans un langage poétique. Conclusions: les répétitions sonores dans les versets étudiés par I. Franko accentuent les significations sémantiques, améliorent l'expressivité et reflètent l'humeur émotionnellement sensuelle du héros lyrique ; В статье рассмотрена звуковая организация стихотворных произведений Ивана Франко из сборника "Из дней печали". Цель статьи – выяснить специфику функционирования ассонансов и аллитераций в стихах указанного сборника. Осуществлен комбинированный филологический анализ фоники стихов. Использовано герменевтический и интерпретационный методы по исследованию звукописи поэта. Применены статистические подсчеты. Научная новизна. Установлено, что аллитерации и ассонансы, обусловленные повышенной частотностью одинаковых звуков в поэтическом тексте, функционируют как изобразительно-выразительные и суггестивные средства в поэтическом языке. Выводы: звуковые повторы в исследованных стихах И. Франко акцентируют смысловые значения, усиливают экспрессивность и отражают эмоционально-чувственное настроение лирического героя ; У статті розглянута звукова організація віршованих творів Івана Франка зі збірки "Із днів журби". Мета статті - з'ясувати специфіку функціонування асонансів і алітерацій в віршах зазначеного збірника. Здійснено комбінований філологічний аналіз фонік віршів. Використано герменевтичний і інтерпретаційний методи по дослідженню звукопису поета. Застосовані статистичні підрахунки. Наукова новизна. Встановлено, що алітерації і асонанси, обумовлені підвищеною частотністю однакових звуків у поетичному тексті, функціонують як зображально виразні і сугестивні засоби в поетичній мові. Висновки: звукові повтори в досліджених віршах І. Франка акцентують смислові значення, підсилюють експресивність і відображають емоційно-чуттєвий настрій ліричного героя

For over a century, rumours have been spread from Croatia about Serbia's intention to create a Greater Serbia and its aspirations to greater Serbian hegemony. This has been a constant refrain in all anti-Serbian speeches delivered both before the Yugoslav and international public. On the one hand, the Serbs and Serbia were presented as aggressors with great territorial appetites, whereas on the other, the aim was to conceal one's own aggression and territorial pretensions to the ethnic, state and historical territories that belonged to others. Though such tactics is a well-known and long-lasting feature of Croatian politics, it has not been given an appropriate place and explanation in Serbian and foreign historiography. Croatia inherited such political approach from Austria-Hungary which demonised and satanised the Serbian intentions aimed at liberation and unification all the more so as its appetites towards the territories in the Balkans increased and as it more strongly expounded the German Drang nach Osten policy. According to such tactical approach, everything that was Serbian was proclaimed greater Serbian in order to nip in the bud and thwart Serbian interests which conflicted with the AustroHungarian ones. Following in the wake of Austro-Hungarian policy, in which they participated and often played the leading role, in all historical periods – from the 1848 revolution to this day the Croats have been denouncing Serbian often labelling it as greater Serbian. By reviling Serbhood and greater Serbhood, in which they saw the main rival to Croatdom and greater Croatdom, Croatian politicians did not only dream about a Greater Croatia, but also worked on building it, with determination and consistency, faithful to the principle that such end justifies all means, including even the genocidal annihilation of the Serbs. The Croatian aspirations to territorial enlargement have a rather long history. Although small in numbers and in a small territory, the Croats have fostered great imperial ambitions. This may be well illustrated with the various names such as: "Alpine or mountainous Croats" (Slovenes), "Orthodox Croats" (Serbs), "indisputable Croats" or the "flower of the Croatian nation" (Muslims), "Turkish Croatia", "Red Croatia", "White Croatia" or "Carpathian Croatia", which were the territories of Bosnia, Montenegro, Dalmatia and Slovenia. These names have been carefully cherished and for centuries instilled in the consciousness of a Croat with the aim to develop the awareness of Croatia's greatness and the numerical strength of the Croats. With the present two studies, I wish to demonstrate and prove when, how, on what foundations and with what objectives the Croats have endeavoured, from the 1848/49 revolution until the present time, to get hold of some parts or the entire territories of Vojvodina and Bosnia and Herzegovina. As precious data on this topic are scattered in different places, it is hard to gain insight into the entirety of this national, state-legal and geopolitical issue. With this in mind, I have elaborated in these papers, in a chronological sequence, on all important Croatian territorial claims on Vojvodina and Bosnia and Herzegovina. I have thus practically uncovered the decades-long greater Croatian politics and have provided concrete answers to the Croatian attacks at Serbia and the Serbs in regard to the so-called greater Serbian politics. I would also like to inform readers that this book is the second, supplemented and expanded edition of the book first published in 2012 in small print run (500 copies) and sold out a long time ago. Belgrade, 20 July 2016 Vasilije Đ. Krestić ; Посебна издања / Српска академија наука и уметности ; књ. 685. Председништво ; књ. 6

Managing for the Future: Understanding the Relative Roles of Climate and Fishing on Structure and Dynamics of Marine Ecosystems.-- 23 pages, 11 figures, 4 tables, supplementary material https://www.frontiersin.org/articles/10.3389/fmars.2020.567877/full#supplementary-material.-- All data inputs to EcoOcean v2 are either freely available as online databases or available under request from data providers. Results from the 13 runs of EcoOcean v2 presented in this study are available upon request to the lead author. The source code of EcoOcean is available under request to the lead author within a collaborative framework ; Considerable effort is being deployed to predict the impacts of climate change and anthropogenic activities on the ocean's biophysical environment, biodiversity, and natural resources to better understand how marine ecosystems and provided services to humans are likely to change and explore alternative pathways and options. We present an updated version of EcoOcean (v2), a spatial-temporal ecosystem modeling complex of the global ocean that spans food-web dynamics from primary producers to top predators. Advancements include an enhanced ability to reproduce spatial-temporal ecosystem dynamics by linking species productivity, distributions, and trophic interactions to the impacts of climate change and worldwide fisheries. The updated modeling platform is used to simulate past and future scenarios of change, where we quantify the impacts of alternative configurations of the ecological model, responses to climate-change scenarios, and the additional impacts of fishing. Climate-change scenarios are obtained from two Earth-System Models (ESMs, GFDL-ESM2M, and IPSL-CMA5-LR) and two contrasting emission pathways (RCPs 2.6 and 8.5) for historical (1950–2005) and future (2006–2100) periods. Standardized ecological indicators and biomasses of selected species groups are used to compare simulations. Results show how future ecological trajectories are sensitive to alternative configurations of EcoOcean, and yield moderate differences when looking at ecological indicators and larger differences for biomasses of species groups. Ecological trajectories are also sensitive to environmental drivers from alternative ESM outputs and RCPs, and show spatial variability and more severe changes when IPSL and RCP 8.5 are used. Under a non-fishing configuration, larger organisms show decreasing trends, while smaller organisms show mixed or increasing results. Fishing intensifies the negative effects predicted by climate change, again stronger under IPSL and RCP 8.5, which results in stronger biomass declines for species already losing under climate change, or dampened positive impacts for those increasing. Several species groups that win under climate change become losers under combined impacts, while only a few (small benthopelagic fish and cephalopods) species are projected to show positive biomass changes under cumulative impacts. EcoOcean v2 can contribute to the quantification of cumulative impact assessments of multiple stressors and of plausible ocean-based solutions to prevent, mitigate and adapt to global change ; This study received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No. 817578 (TRIATLAS project). Additional financial support was provided by the German Federal Ministry of Education and Research through the Inter-Sectorial Impact Model Intercomparison Project (ISIMIP, Grant 01LS1201A1). HL further acknowledges funding by the Natural Sciences and Engineering Research Council (NSERC) of Canada (RGPIN-2014-04491). DT acknowledges support from the Jarislowsky Foundation. VC received support from the Natural Sciences and Engineering Research Council of Canada (NSERC), Discovery Grant RGPIN-2019-04901 ; Peer reviewed

Black holes in binary systems execute patterns of outburst activity where two characteristic X-ray states are associated with different behaviours observed at radio wavelengths. The hard state is associated with radio emission indicative of a continuously replenished, collimated, relativistic jet, whereas the soft state is rarely associated with radio emission, and never continuously, implying the absence of a quasi-steady jet. Here we report radio observations of the black hole transient MAXI J1820+070 during its 2018 outburst. As the black hole transitioned from the hard to soft state, we observed an isolated radio flare, which, using high-angular-resolution radio observations, we connect with the launch of bipolar relativistic ejecta. This flare occurs as the radio emission of the core jet is suppressed by a factor of over 800. We monitor the evolution of the ejecta over 200 days and to a maximum separation of 10″, during which period it remains detectable due to in situ particle acceleration. Using simultaneous radio observations sensitive to different angular scales, we calculate an accurate estimate of energy content of the approaching ejection. This energy estimate is far larger than that derived from the state transition radio flare, suggesting a systematic underestimate of jet energetics. © 2020, The Author(s), under exclusive licence to Springer Nature Limited. ; J.S.B. acknowledges the support of a Science and Technologies Facilities Council Studentship. E.T. acknowledges financial support from the UnivEarthS Labex programme of Sorbonne Paris Cite (ANR-10-LABX-0023 and ANR-11-IDEX-0005-02). D.A.H.B. acknowledges support by the National Research Foundation. P.A.W. acknowledges support from the NRF and UCT. J.C.A.M.-J. is the recipient of an Australian Research Council Future Fellowship (FT140101082), funded by the Australian government. A.H. acknowledges that this research was supported by a grant from the GIF, the German-Israeli Foundation for Scientific Research and Development. I.H. and D.R.A.W. acknowledge support from the Oxford Hintze Centre for Astrophysical Surveys, which is funded through generous support from the Hintze Family Charitable Foundation. J.M. acknowledges financial support from the State Agency for Research of the Spanish MCIU through the 'Center of Excellence Severo Ochoa' award to the Instituto de Astrofisica de Andalucia (SEV-2017-0709) and from the grant RTI2018-096228-B-C31 (MICIU/FEDER, EU). The MeerKAT telescope is operated by the South African Radio Astronomy Observatory, which is a facility of the National Research Foundation, an agency of the Department of Science and Technology. We thank the staff of the Mullard Radio Astronomy Observatory for their invaluable assistance in the commissioning, maintenance and operation of AMI, which is supported by the universities of Cambridge and Oxford. We acknowledge support from the European Research Council under grant ERC-2012-StG-307215 LODESTONE. We thank the Swift team for performing observations promptly on short notice. The National Radio Astronomy Observatory is a facility of the National Science Foundation operated under cooperative agreement by Associated Universities, Inc. e-MERLIN is a National Facility operated by the University of Manchester at Jodrell Bank Observatory on behalf of STFC. We acknowledge the use of the Inter-University Institute for Data Intensive Astronomy (IDIA) data-intensive research cloud for data processing. IDIA is a South African university partnership involving the University of Cape Town, the University of Pretoria and the University of the Western Cape. We thank the International Space Science Institute in Bern, Switzerland for support and hospitality for the team meeting 'Looking at the disc-jet coupling from different angles: inclination dependence of black-hole accretion observables'. ; Peer reviewed

"Versorgungssicherheit" ist eines der Hauptanliegen und daher immense Triebkraft der Energiepolitik. Ein vitales Interesse an einer verlässlichen Versorgungslage hat gerade im Hinblick auf Energie nicht nur jeder Einzelne, der diese Ware tagtäglich konsumiert. Auch für Politik und Wirtschaft hat diese, mit Blick auf den Industriestandort Deutschland, Priorität. Eine anerkannte juristische Definition von Versorgungssicherheit gibt es bislang indessen nicht. Es klafft eine Lücke zwischen praktischer Bedeutsamkeit und wissenschaftlicher Untersuchung. Die rechtsdogmatische Aufarbeitung ist allerdings denknotwendige Voraussetzung für jede weitere juristische Befassung mit dem Gegenstand der Versorgungssicherheit und ihm nahestehenden Rechtsfragen. Nicht erst seit der Debatte um die Energiewende ist der Begriff in aller Munde und wird beinahe inflationär verwandt. Eine nähere wissenschaftliche Befassung mit dem rechtlichen Bedeutungsgehalt dieser Begrifflichkeit erscheint daher dringend geboten, findet sie sich doch in diversen Regelwerken als Leitprinzip und Tatbestandsmerkmal. Zur Auseinandersetzung mit der Substanz der Versorgungssicherheit als Rechtsbegriff leistet die vorliegende Arbeit einen Beitrag. "Versorgungssicherheit" wird als Rechtsbegriff subsumierbar gemacht. Zunächst geht die Arbeit auf Begriff und Gegenstand der Versorgungssicherheit ein. Es wird eine Abgrenzung nach außen, zu verwandten Termini und vermeintlichen Synonymen, vorgenommen. Darauf aufbauend wird der, der Versorgungssicherheit innewohnende, Bedeutungsgehalt und seine rechtlichen Konsequenzen untersucht. Es wird untersucht, ob und welche Rolle Versorgungssicherheit bei der Gesetzeserfüllung spielt. Insbesondere wird in diesem Zusammenhang beleuchtet, ob die behördliche Entscheidung durch ihren Deutungsinhalt determiniert ist. In materieller Hinsicht muss zu diesem Zweck der Versuch einer Definition unternommen werden. Versorgungssicherheit wird auf ihren kleinesten gemeinsamen Nenner gebracht werden. Die Frage, ob damit für die Rechtsanwendung ein Mehrwert gewonnen ist, der Begriff der Versorgungssicherheit als Zielvorgabe gar justiziabel ist, wird anschließend überprüft. Aufbauend auf der abstrakten Befassung mit dem Rechtsbegriff, wird schließlich analysiert, wie der Untersuchungsgegenstand sektorspezifisch im Energierecht zu verstehen ist. Lassen sich die Ergebnisse, die abstrakt für wahr befunden wurden, anhand eines Rechtsgebietes, welches von "Versorgungssicherheit" ganz besonders (mit)bestimmt wird, verifizieren und möglicherweise ausdifferenzieren? Ein energierechtlicher Abgleich und die normtextliche Rückanknüpfung dient gewissermaßen als Lackmusprobe für die formulierten Thesen. Die Arbeit schließt mit einem Fazit und einem Ausblick auf die voraussichtliche Entwicklung des Untersuchungsgegenstandes. ; "Security of supply" is one of the main concerns and therefore an immense driving force of energy policy. A vital interest in a reliable supply situation, especially with regard to energy, is not only a concern of every individual who consumes this commodity on a daily basis, but also a priority for politics and business with regard to Germany as an industrial location. However, there is no recognised legal definition of security of supply. There is a gap between practical significance and scientific investigation. However, a legal doctrinal analysis is a necessary prerequisite for any further legal examination of the subject of supply security and related legal issues. The term has been on everyone's lips not only since the debate on the German energy revolution ("Energiewende") and is used almost inflationarily. A closer scientific study of the legal meaning of this term therefore appears to be urgently required, as it is found in various regulations as a guiding principle and constituent element. This paper contributes to the discussion of the substance of security of supply as a legal concept. "Security of supply" is made subsumable as a legal term. First of all, the paper deals with the concept and subject of security of supply. A demarcation to related terms and supposed synonyms is made. Based on this, the meaning of security of supply and its legal consequences are examined. It is examined whether and what role "security of supply" plays in the fulfilment of the law. In particular, it is examined whether official decisions are determined by its interpretative content. An attempt is made to provide a definition for this purpose. "Security of supply" is reduced to its lowest common denominator. The question of whether this has added value for the application of the law, and whether the concept of security of supply as an objective is even justifiable, will then be examined. Finally, based on an abstract examination of the legal concept, the paper analyses how the subject of the study is to be understood in a sector-specific way in energy law. Can the results, which were found to be true in the abstract, be verified and possibly differentiated on the basis of an area of law which is particularly (co-)determined by "security of supply"? A comparison of energy law and the norm textual linking back serves as a kind of litmus test for the formulated theses. The paper concludes with a conclusion and a forecast of the probable development of the object of investigation.

imágenes, ilustraciones, gráficas, tablas ; La clasificación de coberturas urbanas a partir de datos de sensores remotos aerotransportados de alta resolución espacial ha sido un tema de gran interés para investigadores; instituciones y gobiernos. Sin embargo, debido a la heterogeneidad espacial y a la similitud espectral de las clases de coberturas a clasificar, es una tarea que no ha sido completamente resuelta. Por tal razón, esta investigación propuso el desarrollo de un método de clasificación orientado a objetos geográficos, que evaluó y escogió las variables e hiperparámetros que mejor resultado de exactitud generaron. Para llevar a cabo este propósito, se establecieron cuatro fases descritas de la siguiente manera: (1) Selección de variables de entrada para la segmentación, (2) Segmentación y optimización de hiperparámetros del algoritmo de Segmentación por Multirresolución, (3) Selección de atributos de objetos geográficos y (4) Clasificación y optimización de hiperparámetros del algoritmo de aprendizaje automático Bosques Aleatorios. Este método se implementó en una zona de estudio de arquitectura urbana residencial y antigua, ubicada en la ciudad alemana de Vaihingen an der Enz, al noroccidente de Stuttgart. Se utilizaron imágenes ortorrectificadas de alta resolución y modelos digitales de superficie del Semantic Challenge de la Sociedad Internacional de Percepción Remota y Fotogrametría (ISPRS). La investigación permitió comprobar la eficiencia de variables derivadas de los datos primarios, como el índice de vegetación de diferencia normalizada o el modelo digital de superficie normalizado, en las fases de segmentación y clasificación. También demostró que la optimización de hiperparámetros en la segmentación y clasificación permitió obtener mejoras tanto en exactitud como en rendimiento. En conclusión, el método desarrollado evidenció que, optimizar las fases de selección de variables; segmentación; selección de atributos y clasificación de un método de análisis de imágenes orientado a objetos geográficos ayuda a mejorar la clasificación de coberturas urbanas respecto a un método no optimizado. (Texto tomado de la fuente) ; The urban land-cover classification based on airborne remote sensing data with the high spatial resolution has been a topic of great interest to researchers, institutions, and governments. However, due to the spatial heterogeneity and the spectral similarity of the coverage classes to be classified, the issue has not been completely solved. Accordingly, this research proposed the development of a geographic object-based classification method, which evaluated and selected the variables and hyperparameters that better fit accuracy results. For this purpose, the following four stages were established: (1) Selection of segmentation input variables, (2) Segmentation and optimization of Multiresolution Segmentation algorithm hyperparameters, (3) Selection of geographical objects features, and (4) Classification and optimization of hyperparameters for the machine learning Random Forests algorithm. The study area where the method was implemented has urban residential and antique architecture, it is located in the German city of Vaihingen an der Enz, northwest of Stuttgart. High-resolution orthorectified images and digital surface models from the International Society for Photogrammetry and Remote Sensing (ISPRS) Semantic Challenge were used. This research checked the efficiency of variables derived from primary data, such as the normalized difference vegetation index or the normalized digital surface model, in the segmentation and classification phases. Moreover, the research project showed that optimizing hyperparameters in segmentation and classification allowed for improvements in both accuracy and performance. In conclusion, the developed method showed that optimizing the variable selection; segmentation; feature selection, and classification phases of geographic object-based image analysis method helps improve the classification of urban land-cover with respect to a non-optimized method. ; Maestría ; Magíster en Geomática ; Tecnologías Geoespaciales

The process of European integration has introduced the Member States into a new legal reality. The existing exclusivity in the area of competence implementation has been replaced by a two-stage model of their exercise. The Member States, when conferring part of their supervisory powers, did not specify the scope of their own competences. The so-called European clauses were analysed in the Constitutions of selected Member States, which showed that they define the recipient of the conferral and, in a non-uniform manner, specify the subject of the conferral. The analysis of the indicated provisions clearly shows that the Constitutions of the Member States exclude full conferral of competences on the European Union. There is no specification of the scope of competences that may be conferred. However, this issue was addressed by Constitutional Courts of the Member States. The article refers to the judgements of the German Federal Constitutional Court and the Polish Constitutional Court. It has been shown that they equate exclusive competences of the Member States with the scope of the concept of constitutional identity reduced to basic principles of the state. The Court of Justice of the European Union analysed the scope of competences of both entities. The article presents the analysis of judgements on: entries in Civil Registry regarding transcription of surnames, the issue of recognition of same-sex marriages, reform of the judiciary system in Poland, and the application of the Charter of Fundamental Rights in the areas that do not fall under EU competence. Regardless of the division of competences, the EU is bound by the principle of respect for national identity of the Member States, including constitutional identity. It both obligates the EU to respect the exclusive competences of the Member States and is a premise restricting the achievement of EU objectives. ; Proces integracji europejskiej wprowadził państwa członkowskie w nową rzeczywistość prawną. Dotychczasowa wyłączność w zakresie realizacji kompetencji zastąpiona została dwustopniowym modelem ich realizacji. Państwa zachowały część własnych kompetencje – kompetencje wyłączne państw członkowskich, które wykonywane są jedynie przez nie. Druga grupa natomiast obejmuje kompetencje realizowane wspólnie z innymi państwami członkowskimi na poziomie Unii Europejskiej. W tym obszarze działania podejmują instytucje unijne w oparciu o procedury ustanowione w traktatach. Podstawowe znaczenie z perspektywy podziału kompetencji ma zasada kompetencji powierzonych. Podział kompetencji nie jest jednoznaczny mimo że po traktacie z Lizbony unormowano częściowy katalog kompetencji UE. Państwa członkowskie powierzając część swoich uprawnień zwierzchnich nie określiły zakresu własnych kompetencji. Analizie poddano tzw. klazule europejskie w wybranych konstytucjach państw członkowskich, która wykazała, że określają one podmiot przekazania oraz w sposób niejednolity przedmiot przekazania Analiza wskazanych postanowień jednoznacznie wskazuje, że konstytucje państw członkowskich wyłączają pełne przekazanie kompetencji Unii Europejskiej. Brak jest natomiast określenia zakresu kompetencji, które mogą być przedmiotem przekazania. To zagadnienie pojęły natomiast trybunały konstytucyjne państw członkowskich. W artykule odwołano się do wyroków Federalnego Trybunału Konstytucyjnego oraz Polskiego Trybunału Konstytucyjnego. Wykazano, że utożsamiają one kompetencje wyłączne państw członkowskich z zakresem pojęcia tożsamości konstytucyjnej sprowadzonej do podstawowych zasad ustrojowych państwa. Trybunał Sprawiedliwości, który czuwa nad poprawnością wykonywania prawa unijnego analizuje zakres kompetencji obydwu podmiotów. W artykule dokonano analizy wyroków dotyczących: wpisów do akt stanów cywilnego dotyczących transkrypcji nazwisk, problem uznania małżeństw jednopłciowych, reformy sądownictwa w Polsce oraz stosowania KPP w obszarach nie należących do kompetencji UE. Niezależnie od podziału kompetencji UE związana jest zasadą poszanowania tożsamości narodowej państw członkowskich w tym tożsamości konstytucyjnej. Obowiązuje ona UE z jednej strony do poszanowania zakresu kompetencji wyłącznych państw członkowskich, z drugie natomiast przesłankę ograniczającą realizację celów unijnych.

Forming of green spaces in Lviv has a long-lasting historical tradition starting from city inclusion into Austro-Hungarian Empire and continuing in the period be-tween wars (Polish) (1919–1939) and German-Soviet period (1939–1989). Landscap-ing was treated differently in these periods. Relevant approaches to city landscaping and architectural techniques were formed. Currently the intensification and concen-tration of developments is taking place in the city, anthropological pressure on bio-logically active city territories is growing, "green islands" are disappearing, air pollu-tion is increasing, integrity and continuity of green spaces are being violated and the requirements enshrined in the laws, rules and urban planning documents are not com-plied with. The number of green spaces in the city is reducing and their quality is de-teriorating. Characteristics of natural-landscape conditions of Lviv suburban zone and its resources indicates the unique natural-landscape peculiarities of the territory: it is lo-cated on the main European watershed. There are certain natural areas here with complicated configuration (geomorphological area of Lviv Roztochya, Lviv plateau, Hryadove Pobuzhzhya (banks along the tributaries of the Western Bug River), plain of Small Polissya, etc). The corresponding regimen of "nature's life" was formed. The system of settlement in suburban areas has been formed historically and is de-pendent on natural-landscape conditions: the khutir (isolated farmstead) system is preserved in the Western direction; established settlement system was ruined in the course of construction of military training area; settlements are concentrated towards the direction of Lviv and transport communications. New construction within the area under research is characterized by non-systemic and chaotic nature — the decisive role here is played by specialists in land management, who set the perspectives of set-tlements development and urbanization processes expansion by their local decisions. In general, the territories have considerable natural-landscape capacity and reserves for development. However, the integral concept of landscapes protection and per-spective use and development of Lviv suburbs is lacking. Main activity is taking place at the level of newly created territorial communities, creating environmental and social-economic threats for Lviv and the territories in future. The problems of green spaces and their interaction with surroundings are out-lined. Main attention is focused on project mistakes and violations of standards and requirements of urban planning documents. Analysis of strategic documents devel-oped in the recent decades shows that they are of declarative nature; there isn't any objective statistics; the structure is not developed and city processes are not moni-tored; local programs and experts' views are manipulated. Of special concern are the issues of ignoring of master plan requirements, speculative approach of local territo-rial communities to development and use of territories (including the development of nature protection areas); orientation solely on capital inflow. Existing suggestions on improvement of environmental situation in the city and optimization of city interac-tion with surroundings are examined and the authors' suggestions are outlined. Lviv and its suburbs will have to change — to be oriented on human-centered and envi-ronmentally sound approach to co-existence, improvement of socio-environmental-economic efficiency of the use of resources, — which the concept of urban planning system "Great Lviv" is oriented on. ; Здійснено пошук шляхів реформування та розвитку екологічного каркасу Львова, оптимізації взаємозв'язків озеленених територій міста й оточення, ві- дображення їх основних положень в концепції містобудівного утворення «Ве- ликий Львів». Проаналізовано стан озеленення й рівень забезпечення населення озелененими територіями у Львові; охарактеризовано природно-ландшафтні умови його приміської зони та ресурси. Оцінено пропозиції, подані від влади, громади та наукових установ, щодо покращення екологічної ситуації в місті. Обґрунтовано власне бачення оптимізації взаємозв'язку озеленених територій міста й оточення.

Submitted: 15.05.2020. Accepted: 28.09.2020. ; Поступила в редакцию: 15.05.2020. Принята к печати: 28.09.2020. ; Статья посвящена изучению формирования системы управления в Ингерманландской губернии (предшественницы Санкт-Петербургской) первых лет ее существования (1702–1708). Создание губернии было первым шагом к радикальному реформированию административно-территориального деления и местного государственного управления России. Автор исследует процесс создания ключевых должностей губернского аппарата верхнего и нижнего уровней, в первую очередь губернского обер-коменданта и ландрихтера и обер-комендантов и комендантов как руководителей внутригубернских территориальных единиц, должностных лиц с узкоспециализированными функциями (комиссаров и провиантмейстеров). Рассматриваются принципы их взаимодействия, иерархия, круг полномочий с учетом исторической перспективы. Автор приходит к выводу, что решающее влияние на формирование государственного аппарата Ингерманландской губернии оказывало не заимствование иностранного (прибалтийско-немецкого и шведского) опыта, а специфика решения текущих проблем. Главной чертой, отличавшей ингерманландскую модель от прежнего воеводского управления, автор считает наметившийся принцип специализации на уровне местного управления, в первую очередь в военной и фискальной сферах. В самих же методах управления заметную роль играли традиционные административные принципы и режим «ручного управления», принятие ситуативных решений. Все достоинства и недостатки ингерманландского эксперимента оказались спроецированы на государство в целом и закрепились во время губернской реформы. Непосредственным источником последней следует считать не эволюцию разрядной системы конца XVII в. и не обобщение опыта администрирования шведской Остзее, а наработки, накопленные за несколько лет функционирования Ингерманландской губернии. ; This article is devoted to the study of the formation of a management system in Ingermanland Province (the predecessor of St Petersburg Province) during the first years of its existence (1702–1708). The creation of the province was the first step towards a radical reform of the administrative and territorial division and local government of Russia. The author studies the process of creating key positions of the provincial apparatus of the upper and lower levels, primarily the provincial ober-commandant and landrichter and ober-commandant and commandant as heads of intra-regional territorial units, officials with highly specialised functions (commissars and foodmasters (proviantmeistery). Considering the historical perspective, the author examines the principles of their interaction, the hierarchy, and terms of reference, concluding that the decisive influence on the formation of the state apparatus of Ingermanland Province was not provided by borrowing foreign (Baltic-German and Swedish) experience, but the specifics of solving current problems. The author considers the emerging principle of specialisation at the local state government level, primarily in the military and fiscal spheres, to be the main characteristic that distinguished the Ingermanland model from the previous voivodship administration. In the management methods as such, a significant role was played by traditional administrative principles and the regime of "manual control", the adoption of situational decisions. All the advantages and disadvantages of the Ingermanland experiment were projected onto the state as a whole and consolidated during the provincial reform. Thus, the immediate source of the latter should be considered not the evolution of the system of enlarged districts (razryad) of the late seventeenth century, and not a generalisation of the experience of administering the Swedish Ostsee, but the achievements accumulated over several years of the functioning of Ingermanland Province. ; The article was prepared in the framework of the state task of the Ministry of Science and Higher Education of the Russian Federation on the topic "Regional Identity of Russia: Comparative Historical and Philological Studies" FEUZ-2020-0056. ; Статья подготовлена в рамках выполнения госзадания Министерства науки и высшего образования РФ по теме «Региональная идентичность России: компаративные историко-филологические исследования» № FEUZ-2020-0056.

The main research areas are the debate on national identity and the national myth. The focus lies on the question how these terms were reflected in the print media in Germany and France from 1997 to 2012.It is to be considered that the Federal Republic of Germany of the 21 century relates less to myths than France where the different political camps continually reactivate personalities from the national history with the aim of giving its citizens a certain confidence in the future and to reinforce national identity. Since then the resulting debates have divided the political landscape of France.By analysing different discourse events the goal was to question if the debates on national identity go along with a return of the "national myth" which is understood in its meaning as a "roman national" that tells the story of the building and development of a nation. In this sense it is an identity-forming narration. The focus was set on the following events: the French presidential election campaign in 2007, the parliamentary election campaign for the Bundestag in 2005, the opening of an exhibition in the Deutsche Historische Museum in Berlin in 2006, the announcement of the foundation of a "Maison de l'Histoire de France" in 2009 and the Franco-German discourse event the 40th anniversary of the signing of Élysée-Treaty on 22 January 2003.It was proven that national myths were reconfirmed in the context of national discourse events, like the French presidential election campaign in 2007. During this campaign public and private actors tried to reactivate the "roman national" with the help of the media. While in Germany there were attempts to reanimate the founding myth of the FRG during the parliamentary election campaign for the Bundestag of 2005. ; Cette étude porte sur les discussions concernant l'identité nationale et le "mythe" national tels qu'ils se constatent dans la presse française et allemande entre 1997 et 2012. Une comparaison entre la presse allemande et la presse française de cette époque permet d'examiner dans quelle mesure les différences dans la définition du concept de « nation » et de « citoyenneté » se répercutent sur la représentation de l'identité nationale.On peut considérer que, au XXIe siècle, la RFA, si on la compare à la France, se réfère moins souvent à des mythes qui lui serviraient de repères alors qu'en France, toutes tendances politiques confondues, le rappel des grandes figures historiques sert en permanence à donner confiance dans l'avenir et à renforcer l'identité nationale, rappel qui a suscité de vifs débats et a parfois divisé le paysage politique de la France.Nous avons évoqué non seulement dans le contexte des campagnes électorales de 2007 et 2005, mais aussi dans celui de l'ouverture d'une exposition permanente au Musée de l'Histoire allemande à Berlin en 2006 et du projet français d'une Maison de l'Histoire en 2009, tout comme pour le 40e anniversaire du Traité de l'Elysée en 2003. Les hypothèses qui nous ont guidée étaient que ce mythe national, loin de disparaître, se trouvait peut-être réactivé sitôt que des facteurs extérieurs et certaines circonstances incitaient à raviver ce mythe et ses mythèmes. Notre conclusion est le constat que le 'roman national' est resté omniprésent et a pu être rappelé par les journalistes à chaque instant, en France comme en Allemagne. Ces mythes obéissent à des critères différents en France et en Allemagne. Car, en France, c'est l'ancien mythe républicain qui prédomine dans les actes et les propos des personnalités publiques et qui est relayé par les médias. Tandis que, en Allemagne, ce sont les éléments constitutifs du mythe fondateur de la République Fédérale qui ont été réactivés.

The article is devoted to oral memories of the residents of the Polish–Belarusian-Lithuanian borderland of the Central and Western Belarus (Valozhyn and Miadziel districts), where the author has been conducting her research since 2010. The focus of the analysis is brought to the memories of representatives of the generation born in the 1920s and 1930s and living in the area since then. The oral history of the people native to these regions goes back several historical periods. This includes the inter-war period, the Second World War and the post-war years, all reconstructed on the basis of selected fragments of biographical narratives. The research shows that, in the communicative memory of the inhabitants of the area, the pre-war period evokes positive images associated with the Second Polish Republic, whereas negative memories are related to the advent of the Soviet government. The accounts from the period of the Second World War depict both the German soldiers and the partisans, and their interactions with the local population. Another difficult experience were the post-war years, which brought about exile, forced collectivization, repression of religious beliefs and the destruction of Polish documents. The analysis of the material gathered allows for a deeper understanding of the reality of life in conditions marked by shifting borders and state changes, and allows us to reconstruct the traditional world of the inhabitants of these villages. The preserved memories of the living witnesses constitute valuable research material, which often contradicts well-established historical facts. ; Artykuł poświęcony jest ustnym wspomnieniom mieszkańców pogranicza polsko-białorusko- litewskiego (rejon wołożyński, rejon miadzielski w Centralnej Białorusi), gdzie od 2010 r. autorka prowadzi badania terenowe. Przedmiotem rozważań jest pamięć pokolenia urodzonego w latach 20.–30. XX w., od dawna mieszkającego na wymienionym obszarze. Historie mówione autochtonów dotyczą kilku okresów historycznych. To przede wszystkim okres międzywojenny, czasy II wojny światowej i lata powojenne, które zostały zrekonstruowane na podstawie fragmentów narracji biograficznych. Z badań wynika, że czas przedwojenny w świadomości społecznej mieszkańców wiąże się z pozytywnymi wspomnieniami II Rzeczpospolitej i negatywnymi dotyczącymi obcowania z władzą sowiecką. Obrazy z II wojny światowej przedstawiają żołnierzy niemieckich i partyzantów oraz ich relacje z miejscową ludnością. Lata powojenne, które przyniosły mieszkańcom przymusową kolektywizację, zesłania, prześladowanie wiary i niszczenie polskich dokumentów, zapisały się w pamięci badanych jako kolejne trudne doświadczenie. Analiza zgromadzonego materiału daje możliwość zrozumienia autochtonicznej ludności w warunkach przesunięcia granic, zmian politycznych oraz pozwala zrekonstruować tradycyjny świat mieszkańców badanych wsi. Wspomnienia wciąż żyjących świadków historii stanowią ważne źródło informacji, które niejednokrotnie wchodzi w konfrontację z uznanymi faktami historycznymi. ; Артыкул прысвечаны вусным успамінам жыхароў польска-беларуска-літоўскага пагранічча (валожынскі і Мядзельскі раёны ў Цэнтральнай Беларусі), дзе з 2010 г. намі праводзяцца палявыя даследаванні. Развагі засяроджаны на памяці найстарэйшага па- калення, народжанага ў 20–30-я гг. ХХ ст., якое з дзеда-прадзеда жыве на даследава- най тэрыторыі. Вусная гісторыя старажылаў ахопліваe некалькі гістарычных перыядаў. Гэта, перш за ўсё, вобразы міжваеннага перыяду, часоў другой сусветнай вайны і пас- ляваенных гадоў, якія прадстаўляюцца ў артыкуле пры дапамозе выбаркі фрагментаў біяграфічных нарацый. Даваенны час у калектыўнай памяці аўтахтоннага насельніцтва характарызуецца станоўчымі ўспамінамі пра жыццё ў ІІ Рэчы Паспалітай, і адмоўнымі, звязанымі з прыходам саветаў. Карціны другой сусветнай вайны вагаюцца паміж апі- саннямі нямецкага войска і партызанаў, а таксама іх узаемаадносінамі з мясцовым на- сельніцтвам. Пасляваенныя гады прынеслі аўтахтонам чарговае выпрабаванне, напр. прымусовая калектывізацыя, ссылкі, забарона веры і канфіскацыя польскіх дакумен- таў. Аналіз матэрыялу дае магчымасць лепш зразумець вясковых жыхароў ва ўмовах тэрытарыяльных, палітычных і сацыяльных пераменаў, а таксама дапамагаюць зазір- нуць у іх традыцыйны свет. Захаваныя ўспаміны жывых сведкаў гісторыі – гэта багаты матэрыял, які часта ўступае ў канфрантацыю з прызнанымі гістарычнымі фактамі.

Die Sicherheit im deutschen Straßenverkehr hat dank zahlreich ergriffener Maßnahmen der Wissenschaft, der Politik, der Hersteller und der Gesellschaft mittlerweile ein hohes Niveau erreicht. Dennoch verlieren rund dreitausend Menschen jährlich ihr Leben durch ihre aktive Verkehrsteilhabe. Es bleibt das gemeinschaftliche Ziel aller am Verkehrssystem Beteiligten weiterhin das Sicherheitsniveau zu erhöhen. Die Einführung der Promillegrenze im Jahr 1973 hatte einen sprunghaften Effekt der Reduzierung der Anzahl Getöteter hervorgerufen. Aktuell ergriffene Maßnahmen zeigen dagegen wenig Effekt in den Verkehrsstatistiken. Welche der vorhandenen und geplanten Verkehrssicherheitsmaßnahmen eine höhere Wirkung erzielt und kurzfristig zu einer Verbesserung der Sicherheit führt, konnte bisher nicht geklärt werden. Diese Dissertation befasst sich mit der modellbasierten Prognose der Verkehrssicherheit in Abhängigkeit von verkehrsmittel-, verkehrsobjekt-, verkehrsinfrastruktur- und verkehrsorganisationsseitigen Maßnahmen. Die Zielsetzung ist die Definition und Qualifizierung eines Verfahrens zur Erstellung eines Prognosemodells, welches in der Lage ist den Sicherheitsnutzen ausgewählter Maßnahmen zu evaluieren und zu prognostizieren. Entscheidungsträgern kann somit eine Methode zur strategischen Entscheidungsfindung bereitgestellt werden. Das im Rahmen dieser Dissertation definierte Verfahren prognostiziert die Entwicklung der Verkehrssicherheit mittels eines zweistufigen Verfahrens: Im ersten Schritt wird das Sicherheitspotential einer ausgewählten Maßnahme auf Basis des Wirkfelds, dem erwarteten Unfallreduktionspotential und dem Grad der Systempenetration bestimmt. In einem zweiten Schritt wird mittels eines mathematischen Verfahrens die Prognose der Verkehrssicherheit unter Einbindung Sicherheitspotentials bestimmt. Hierbei wurde im Rahmen der Arbeit eine Reihe unterschiedlicher daten-, modellbasierter und hybrider Verfahren angewendet. Die finale Prognosemethode nutzt ein hybrides Modellkonzept, welches mittels Grey System Theory und künstlicher neuronaler Netze eine Verkehrssicherheitsprognose durchführt. Die exemplarische Anwendung betrachtet ausgewählte Maßnahmen und analysiert ihren Einfluss auf die Entwicklung der Verkehrssicherheit. Es wird eine Priorisierung hinsichtlich der Wirkung auf die Sicherheit vorgenommen. Die Arbeit liefert Implikationen, welche Maßnahmen zur kurzfristigen Verbesserung der Verkehrssicherheit gefördert werden sollten. ; Safety in German traffic has now reached a high level thanks to numerous measures taken by science, politics, manufacturers and society. Nevertheless, around three thousand people lose their lives every year through their active participation in the transport system. It remains the joint objective of all participants in the transport system to continue to increase the level of safety and to continuously reduce the number of fatalities. Where, in contrast to the introduction of the alcohol limit in 1973, a precipitous effect in terms of improving the number of people killed has been shown, the measures currently taken have little or no effect on transport statistics. Which of the existing and planned traffic safety measures has a higher impact and leads to an improvement in safety in the short term has not yet been clarified. This dissertation deals with the model-based prognosis of traffic safety as a function of means of transport, traffic, traffic infrastructure and traffic organization. The central objective here is the definition and qualification of a method for the well-founded preparation of a prognosis model, which is able to evaluate and predict the safety benefits of selected measures. Road safety decision-makers will thus be provided with a method of strategic decision-making. The method defined in this dissertation predicts the development of traffic safety by means of a two-stage procedure: In the first step, the safety benefit or safety potential of a selected measure based on the effective field, the expected potential for accident reduction and the degree of accident reduction System penetration determined. In a second step, the prediction of traffic safety is determined by incorporating the previously determined safety potential by means of a mathematical method to be qualified. In the course of the work, a number of different data, model-based and hybrid methods were applied and qualified. The final qualified forecasting method uses a hybrid model concept, which uses gray system theory and artificial neural networks to carry out a traffic safety prognosis. The exemplary application of the method looks at selected traffic safety measures and analyzes their influence on the development of traffic safety. Prioritization is made on the predicted safety impact and implications for policy makers on what measures should be taken to improve road safety in the short term.

The article discusses the history of local taxation in Germany and its current state, focusing on the correspondence of the existing local taxes to the criteria of optimal local taxation. The author's hypothesis is that the German system of local taxation, which dates back to the imperial period, can and should be reformed in order to meet the internationally recognized criteria. The analysis is based on several criteria: the general criteria, which apply to all taxes, including federal; criteria for local and central taxes and, last but not least, criteria for relationships between local governments. The history of the three local taxes (property tax, business tax and income tax) is viewed in the light of the above-described criteria. It is shown that the local business tax needs to be adjusted according to the criteria of optimal local taxation. The author also explains why, from the theoretical perspective, it was important to transfer the revenue from the income tax to the local level in 1969 and points out that local governments currently lack the authority to set tax rates. The case of the property tax, introduced in 1936, is particularly interesting, taking into consideration the current plans to amend the existing legislation. The author compares the two possible scenarios of the future tax reforms and comes to the conclusion that only one of them fully meets the international standards. The analysis has shown that the local taxation system in Germany is quite efficient, although there is definitely some room for improvement. The combination of the business tax and the income tax allow local authorities to balance the interests of local households and businesses.For citationZimmermann H. History of local taxation in Germany. Journal of Tax Reform. 2019;5(1):57–69. DOI:10.15826/jtr.2019.5.1.060Article infoReceived December 17, 2018; accepted March 12, 2019 ; Не ограничиваясь простым описанием истории местного налогообложения в Германии, автор оценивает существующую систему и ее историческое развитие на соответствие различным критериям оптимального местного налога. Гипотеза автора говорит о том, что немецкая система местного налогообложения, сложившаяся с имперских времен, может быть реформирована, чтобы достаточно хорошо соответствовать общепринятым критериям. Для анализа выделено несколько критериев: критерии для любого налога (также федерального), критерии для местных и центральных налогов и, что не менее важно, критерии для отношений между местными органами власти. Основываясь на этих критериях, описывается история трех местных налогов (налог на имущество, местный налог на бизнес, местный налог на прибыль). Развитие налога на имущество описано с момента его введения в 1936 г. вплоть до настоящего времени. С учетом наличия планов по внесению дальнейших изменений в законодательство, оценены две возможные альтернативы его предстоящего реформирования. Сделан вывод, что из двух предлагаемых вариантов его изменения лишь один соответствует международным стандартам. На основе анализа системы реформ, последовательно изменявших местный промысловый налог, сделан вывод о необходимости его скорейшего реформирования в целях приведения в соответствие с критериями оптимального местного налогообложения. Оправдана, с теоретических позиций, важность передачи на местный уровень власти в 1969 г. доли поступлений от налога на доходы. Вместе с тем отмечен недостаток полномочий местного уровня по установлению налоговой ставки. Анализ показал, что система местного налогообложения в Германии в целом не плоха, но может быть значительно улучшена. Промысловый налог и налог на доходы, работая совместно, создают предпосылки для балансирования интересов коренного населения и предпринимательского сообщества, а в целом три названных источника доходов сформировали неплохую местную систему налогообложения Германии. Вместе с тем все элементы этой системы нуждаются в реформировании.Для цитированияЦиммерманн Х. История местного налогообложения в Германии // Journal of Tax Reform. 2019. Т. 5, № 1. С. 57–69. DOI:10.15826/jtr.2019.5.1.060Информация о статьеДата поступления 17 декабря 2018 г.; дата принятия к печати 12 марта 2019 г.

Stalingrad was one of the main goals of the offensive of German troops and its allies on the Eastern front in summer- autumn 1942.This city was an important communication station and one of the main production centers of military products in the USSR and named after Stalin.The Stalingrad front got a task defending in a strip width of 530 (on the river Don from Babka to Kletskaya, and along the line Kletskaya, Surovikino, Suvorovskyi, Verkhne-Kurmoyarskaya), to stop further advancing of the enemy and prevent it from reaching to theVolga. The mobile units were extremely needed to stop the enemy. Soon, on the base of the 38-th and the 28-th armies they began the formation of the 1st and the 4th tank mixed composition armies (in the newly formed tank mixed composition armies together with the tank units included rifle divisions of the Red Army.For the creation of a new front of defense, the Soviet Troops moved forward to take their positions in the terrain, which were not previously prepared for the defense. The most of compounds were new formations of Stalingrad Front which were not fully formed and typically without combat experience.The place and role of tank troops were analyzed during the counteroffensives and counterattacks for reinforcement of anti-tank defense. This critical assessment of the organization and conduction of the defense made a number of disadvantages: interaction between troops, especially between tank armies, which inflicted counteroffensive as were not formed at that time and were only manned by 40-50% of material support; unsimultaneous transition of percussion groups to the warfare; introduction to the battle of tank armies partially, without previous enemy intelligence and reconnaissance, without reliable artillery support and low air support.It led to the colossal losses of the Red Army: the exact numbers of losses personnel and equipment are still not named, but only the 13th Tank Corps during the defensive phase of battle lost 550 tanks (four times he received a complete set of combat equipment and lost it); totally, 8 Tank Corps and 12 sepаrate tank brigades of the Red Army took part in this phase and the level of losses was nearly the same. It became a consequence of permanent attempts Orders of Headquarters of Command to counterattack and reject the enemy, without focusing on sufficient strength and without exploration of the reconnaissance. ; Автор статьи, описывая события Сталинградской стратегической оборонительной операции летом-осенью 1942 года, анализирует ход танковых боев во время проведения контрударов и контратак для усиления противотанковой обороны. Представлена критическая оценка организации и ведения обороны советских войск, ошибок, которые привели к значительным потерям военной силы и техники. Причинами оперативных ошибок названы недостаток взаимодействия между войсками, наносившим контрудар, особенно между танковыми армиями, которые в то время еще не были сформированы и были укомплектованы лишь на 40-50% материальной части; неодновременный переход ударных группировок к боевым действиям; ввод в бой танковых армий частями, без предварительной разведки противника и местности, без надежной артиллерийской поддержки и при слабой поддержки с воздуха. ; Автор статті, описуючи події Сталінградської стратегічної оборонної операції влітку-восени 1942 року, аналізує перебіг танкових боїв під час проведення контрударів і контратак для підсилення протитанкової оборони. Подана критична оцінка організації й ведення оборони радянських військ, помилок, які призвели до значних втрат військової сили й техніки. Причинами оперативних помилок названі брак взаємодії між військами, що наносили контрудар, особливо між танковими арміями, які на той час ще не були сформовані й були укомплектовані лише на 40-50 % матеріальною частиною; неодночасний перехід ударних угруповань до бойових дій; уведення в бій танкових армій частинами, без попередньої розвідки противника й місцевості, без надійної артилерійської підтримки й за слабкої підтримки з повітря.