Suchergebnisse

Um das Lohnsteueraufkommen in der Bundesrepublik Deutschland zu prognostizieren, werden seit vielen Jahren verschiedene Verfahren verwendet. Dieser Verfahren bedient sich auch der Arbeitskreis Steuerschätzungen, der auf der Basis der gesamtwirtschaftlichen Zielprojektion der Bundesregierung das Lohnsteueraufkommen für jene Jahre vorausschätzt, auf die sich die mittelfristige Finanzplanung erstreckt. Eines dieser Verfahren zur Prognose des Lohnsteueraufkommens soll hier dargestellt werden. Als Datenbasis dienen vor allem die neuesten Ergebnisse der Lohnsteuerstatistik 1980 und zusätzliche Informationen über bestimmte Freibeträge, die sich aus Statistiken über den Lohnsteuerjahresausgleich im Bundesgebiet und im Land Hessen gewinnen lassen. Ein Verfahren, das eine verläßliche Prognose des künftigen Lohnsteueraufkommens ermöglicht, kann auch verwendet werden, um die finanziellen Auswirkungen von Änderungen des Einkommensteuerrechts abzuschätzen. Insbesondere kann es dazu genutzt werden, die vom Bundesfinanzminister Ende März 1984 vorgeschlagenen Maßnahmen zur Steuerreform hinsichtlich ihrer Auswirkungen auf das Lohnsteueraufkommen und das Einkommensteueraufkommen insgesamt zu untersuchen. Auch dies soll im vorliegenden Beitrag geschehen. Einige wirtschaftspolitische Überlegungen zur Reform des Einkommensteuertarifs schließen sich an. Dabei werden die Simulationsergebnisse herangezogen.

Activities of the naturally occurring radium nuclides Ra-228, Ra-226, Ra-224 and Ra-223 were determined in waters of the open German Bight and adjacent nearshore areas in the North Sea, in order to explore the potential use of radium isotopes as natural tracers of land-ocean interaction in an environment characterised by extensive tidal flats, as well as riverine and groundwater influx. Data collected at various tidal phases from the Weser Estuary (Ra-228: 46.3 +/- 4.6; Ra-226: 17.1 +/- 1.1; Ra-224: 26.1 +/- 8.2 to 36.5 +/- 6.1; Ra-223: 1.8 +/- 0.1 to 4.0 +/- 0.4), tidal flats near Sahlenburg (Ra-228: 39.3 +/- 3.8 to 46.0 +/- 4.5; Ra-226: 15.5 +/- 1.5 to 16.5 +/- 1.7; Ra-224: 34.3 +/- 2.2 to 85.3 +/- 6.3; Ra-223: 3.6 +/- 0.5 to 8.0 +/- 1.2), freshwater seeps on tidal flats near Sahlenburg (Ra-228: 42.1 +/- 4.1; Ra-226: 21.3 +/- 2.2; Ra-224: 5.1 +/- 0.9; Ra-223: 2.6 +/- 1.3) and also in permanently inundated parts of the North Sea (Ra-228: 23.0 +/- 2.3 to 28.2 +/- 2.8; Ra-226: 8.2 +/- 0.8 to 11.8 +/- 1.2; Ra-224: 3.1 +/- 1.0 to 10.1 +/- 0.9; Ra-223: 0.1 +/- 0.02 to 0.9 +/- 0.05; units: disintegrations per minute per 100 kg water sample) reveal that, except for the fresh groundwater, the potential end-members of nearshore water mass mixing have quite similar radium signatures, excluding a simple discrimination between the sources. However, the decreasing activities of the short-lived Ra-224 and Ra-223 isotopes recorded towards the island of Helgoland in the central German Bight show a potential to constrain fluxes of land-derived material to the open North Sea. The largest source for all radium isotopes is generally found on the vast tidal flats and in the Weser Estuary. Future work could meaningfully combine this so-called radium quartet approach with investigations of radon activity. Indeed, preliminary data from a tidal flat site with fresh groundwater seepage reveal a Rn-222 signal that is clearly lower in seawater. ; government of the Brussels-Capital Region; Netherlands Organization for Scientific Research ...

Energieeffizienz ist ein wesentlicher Baustein nachhaltigen Wirtschaftens und unabdingbare Voraussetzung zur Erreichung aktueller klimapolitischer Ziele. Die von der Helmholtz‐Gemeinschaft Deutscher Forschungszentren geförderte Energie‐Allianz "Energieeffiziente chemische Mehrphasenprozesse"︁ bündelt Kompetenzen und Forschungsaktivitäten im Bereich der chemischen Verfahrenstechnik mit dem Ziel der Weiterentwicklung von Entwurfs‐ und Auslegungsmethoden, numerischen und experimentellen Techniken sowie neuer Messeverfahren zur Effizienzsteigerung chemischer Mehrphasenprozesse. ; Energy efficiency is an essential building block of a sustainable economy and an indispensable prerequisite for achieving current international climate goals. The Energy Alliance "Energy efficient multiphase chemical processes" funded by the Helmholtz Association combines expertise and research activities in the field of chemical process engineering with the objective to further develop design tools, numerical and experimental techniques as well as new measurement techniques for increased efficiency of chemical multiphase processes. Copyright © 2013 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

The Coastal Observing System for Northern and Arctic Seas (COSYNA) was established in order to better understand the complex interdisciplinary processes of northern seas and the Arctic coasts in a changing environment. Particular focus is given to the German Bight in the North Sea as a prime example of a heavily used coastal area, and Svalbard as an example of an Arctic coast that is under strong pressure due to global change. The COSYNA automated observing and modelling system is designed to monitor real-time conditions and provide short-term forecasts, data, and data products to help assess the impact of anthropogenically induced change. Observations are carried out by combining satellite and radar remote sensing with various in situ platforms. Novel sensors, instruments, and algorithms are developed to further improve the understanding of the interdisciplinary interactions between physics, biogeochemistry, and the ecology of coastal seas. New modelling and data assimilation techniques are used to integrate observations and models in a quasi-operational system providing descriptions and forecasts of key hydrographic variables. Data and data products are publicly available free of charge and in real time. They are used by multiple interest groups in science, agencies, politics, industry, and the public.

The Coastal Observing System for Northern and Arctic Seas (COSYNA) was established in order to better understand the complex interdisciplinary processes of northern seas and the Arctic coasts in a changing environment. Particular focus is given to the German Bight in the North Sea as a prime example of a heavily used coastal area, and Svalbard as an example of an Arctic coast that is under strong pressure due to global change. The COSYNA automated observing and modelling system is designed to monitor real-time conditions and provide short-term forecasts, data, and data products to help assess the impact of anthropogenically induced change. Observations are carried out by combining satellite and radar remote sensing with various in situ platforms. Novel sensors, instruments, and algorithms are developed to further improve the understanding of the interdisciplinary interactions between physics, biogeochemistry, and the ecology of coastal seas. New modelling and data assimilation techniques are used to integrate observations and models in a quasi-operational system providing descriptions and forecasts of key hydrographic variables. Data and data products are publicly available free of charge and in real time. They are used by multiple interest groups in science, agencies, politics, industry, and the public.