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How could one understand and interpret the phenomenon of information technology, is the overall research question of this licentiate dissertation. The point of departure is the way some official texts in Sweden define the concept of information technology. It is possible to identify two dominating discourses; the technical and the social. In the first paper, empirical material from the Women Writing on the Net-project is mirrored against these dominating discourses. In the second paper, the focus is on how the dominating discourses are translated into librarians´ work practices and how librarians shape and transform information technology. How could one understand librarians´ ways of talking about information technology where the two separate discourses of information technology identified in the official texts do not seem to be identified as pure and separable phenomena? Feminist theories, feminist technoscientific studies and ´actor-network theory´ offer epistemological and analytical frames and screens necessary to understand information technology as a hybrid involving numerous heterogeneous elements. Introduction to the Papers Paper One, Discourses and Cracks - A Case Study of Information Technology and Writing Women in a Regional Context, is the first paper where empirical material from a local IT project is used and discussed and where it is mirrored against the dominating discourses of information technology. The first part of this paper discusses information technology as a political and practical discourse which is in part shaped by the repetition of an exalted rhetoric. This repetitive discursive model can be distinguished in global, regional and local contexts and reflects an optimistic belief in technology as an independent power that automatically furthers democratic development. Is it really this simple? The analysis includes a discussion of the concept of ´universal citizenship´ in a context of women's experiences in Sweden. The second part of the paper presents empirical material and experiences from the Women Writing on the Net-project (this is included in the framework of the DIALOGUE project, which was partly funded by ISPO/EU). The aim was to create a virtual space for women on the Internet and to explore the writing process in terms of aim, tool and method. The method of approach incorporated reflections and discussions about empowerment, democracy and representation of women. This created a more complex understanding of the values of the predominant IT discourses, and revealed the "cracks" in, and possibilities of feminist redefinitions of these values. In Paper Two, Translating and Negotiating Information Technology: Discourses and Practices, I continue exploration of my overall research question "What is information technology?" I study the dominating discourses of information technology; these I call "the technical suit" and the "social suit." In my empirical field studies among librarians in southeast Sweden I explore how the two faces of information technology - the technical and the social - are translated into librarians´ work practices. I study a project which was defined by the librarians themselves as an information technology project. I investigate how this project complies with the social/societal definitions of information technology, and how it complies with the technical definitions of information technology. In my second empirical study, I use two case studies with librarians involved in constructing web sites on the Internet. The Internet and the web are often seen in part as an open and undefined landscape in which new actors can move freely and build new partnerships, and partly as a shadow landscape of existing structures and relationships which can close up new openings. In the concluding discussion, I state that information technology seems to be both an amoeba and a chameleon. One minute it is a very pure and complicated technical story told by technicians. The next minute, it changes and turns into a financial story told by business people. It subsequently turns out to be an educational story told by teachers. It is also, however, a household story told by computer people. I suggest that information technology is impure. It is a hybrid. Inspired by Donna Haraways´s technoscientific metaphor of cyborg I claim that information technology is a cyborg in itself. In the third paper, From Networks to Fluids and Fires - A Prelude to Actor-Network Theory, I discuss a method of analysis I have tried to apply to my empirical material. I explore the notions of Actor-Network Theory (ANT), and Actor-Network Theory and After (ANTA). My point of departure is the way some official texts in Sweden define the concept of information technology by stressing the technical aspects of IT; at the same time they present information technology as a motor and a driving force for many sectors of society. In my research, I have discussed with librarians how they shape and transform information technology in their own work practices. The problems of analysing this empirical material started when the librarians started to talk about people, machines and money all in one breath. How could one understand their way of talking about information technology where the two separate lines of information technology identified in the official texts did not seem to be identified as pure and separable phenomena? How was it possible to understand the concept of information technology as it was used by the librarians, who seemed to involve all kinds of different heterogeneous elements which at first sight were very far away from information technology? It was when asking these questions that I discovered ANT and ANTA. In this paper, I present some basic ideas about these two research approaches by reading and analysing articles published between 1980 and the year 2000. In addition to the ANT and ANTA perspectives, I also introduce my own research questions: story telling and epistemological problematisations closely connected with feminist theories are, for example, closely intertwined in this paper. ; Informationsteknik är en aktiv och energisk deltagare i våra liv. Bokstavskombinationen IT förekommer överallt. Men vad är egentligen denna informationsteknik? I denna licentiatuppsats söker författaren svar på frågan med hjälp av svenska offentliga texter. Dessa texter beskriver informationsteknik främst som ett komplicerat tekniskt fenomen vilken ställer krav på infrastruktur och teknisk expertis. Samtidigt beskriver samma dokument informationsteknik som en pådrivare i samhällsutvecklingen. Man kan således konstatera att informationsteknik verkar ha två sidor; en teknisk och en samhällelig. Ett annat sätt att leta efter svar är att studera hur informationsteknik formas i vardagens praktiker. I denna licentiatuppsats undersöker författaren projektet ´Kvinnor skriver på nätet´ som bland annat hade som ambition att förverkliga de demokratiska tankegångar som de formuleras i svenska IT-politiska dokument. Som en ytterligare ingång till vardagens informationsteknik studerar författaren hur bibliotekarier formar informationsteknik genom att delta i IT-projekt och skapa webbplatser till sina organisationer. Författaren kommer fram till att det inte finns en enda och entydig definition av fenomenet informationsteknik. IT är både teknik och samhällsutveckling. IT är både storslagen politisk retorik och vardagens kreativitet med dess tröttsamma rutiner. Författaren kommer också fram till att informationsteknik inte endast är en angelägenhet för makthavare och tekniska experter. Informationsteknik är en levande process, vilket förutsätter att den ständigt måste utvecklas och formas i vardagen. Om vi utgår från en bred definition av informationsteknik får detta intressanta konsekvenser. Författaren vill visa att informationsteknik är ett fält där det finns plats för många olika kompetenser och erfarenheter. Informationsteknik är en möjlighet men den måste anpassas i de existerande organisationer där människor i samarbete med andra människor, datorer, nätverk och programvara förverkligar och formar informationsteknik. Detta perspektiv påminner också om att ansvaret av informationsteknikens utveckling och tillämpningar inte bara hör hemma i stora IT-företag utan att informationsteknik förverkligas och skapas i arbetslivet på olika nivåer.

Costa Rica is an apparent exception to the trend towards military regimes, violent changes of power and local wars in Third World countries. In this Central American republic with about 2 million inhabitants, the armed forces were disbanded in 1948. For over 30 years Costa Rica has maintained a stable civilian government without a regular army, though surrounded by dictatorships. We discuss the history behind the abolition of the Costa Rican army, consider the country's handling of external and internal conflicts since 1948, present the growth of its paramilitary forces, and evaluate the reality of its public policy of demilitarization. Our main conclusion is that Costa Rican demilitarization was a response to an internal conflict rather than a deliberate international policy. The country has actually built up police forces that are used against labor and peasant unrest. But it is also the case that demilitarization has been stressed so consistently in policy declarations that regular military build up has been inhibited. Costa Rica is partly demilitarized, but may become more or less so in the future. 1. See also Kjell Skjelsbæk: 'Militarism, its Dimensions and Corollaries: An Attempt at Con ceptual Clarification,' Journal of Peace Research, XVI (1979), 3, pp. 213-229, and Miles Wolpin: Militarization and Social Welfare in the Third World. Oslo: PRIO, 1981. 40 pp. (S-4/81). 2. J. D. Cozean, The Abolition of the Costa Rican Army, Master's thesis, George Washington University, 1966, p. 31. 3. op. cit. p. 33. 4. S. Stone, La dinastia de los conquistadores. La crisis del poder en la Costa Rica contemporanea, Editorial Universitaria Centroamericana (EDUCA), San José, 1976. 5. D. Tobis, 'United Fruit is not Chiquita', in S. Jonas and D. Tobis, Guatemala, North American Congress on Latin America (NACLA), New York, 1974, p. 122-131 and M. A. Seligson, 'Agrarian Policies in Dependent Societies: Costa Rica', Journal of Interamerican Studies and World Af fairs, 19, 2 (1977), pp. 201-232. 6. Q. Duncan and C. Menendez, El negro en Costa Rica, Editorial Costa Rica, San José, 1978. 7. The history of the civil war is well covered — see, e. g., M. Acuña, El 48, Libreria, imprenta y litografía Lehmann, S. A., San José, 1974, O. Aguilar Bulgarelli, Costa Rica y sus hechos pol iticos de 1948. Problemática de una década, Edi torial Universitaria Centroamericana (EDUCA), San José, 1974, J. P. Bell, Crisis in Costa Rica. The 1948 Revolution, Latin American Monographs No. 24, University of Texas Press, Austin, Texas, 1971, R. Obregon Loria, Conflictos militares y politicos de Costa Rica, Imprenta la Nacion, San José, 1951, and J. Schifter, The Costa Rican Civil War: An tecedents and Projections, Master's thesis, Uni versity of Chicago, Chicago, 1975. 8. S. Stone, ibid, p. 314. 9. J. D. Cozean, ibid, p. 26, and W. L. Worth ington, The Costa Rican Public Security Forces: A Model Armed Force for Emerging Nations?, Master's thesis, University of Florida, 1966, p. 100. 10. O. Aguilar Bulgarelli, La Constitución de 1948: Antecedentes y Proyecciones, Editorial Costa Rica, San José, 1977, pp. 55-56, and C. D. Ameringer, Don Pepe: A Political Biography of José Figueres of Costa Rica, University of New Mexico Press, Albuquerque, New Mexico, 1978, p. 66. 11. C. D. Ameringer, The Democratic Left in Exile. The Antidictatorial Struggle in the Caribbean 1945-1959, University of Miami Press, Coral Gables, Florida, 1974. 12. M. Monteforte Toledo, Centro America: Subdesarrollo y Dependencia, Volumen II, Uni versidad Nacional Autónoma de México, Instituto de Investigaciones Sociales, México D. F., 1972, p. 182. 13. J. D. Cozean, ibid., p. 59. 14. C. Urcuyo Fournier, Les forces de Securite Publique et la politique au Costa Rica, 1960-1978, Diss. Université de Paris V, Paris, 1978. 15. The U. S. Secretary of State Lansing sent a telegram which read: '... the Government of the United States under no circumstances can consider Mr. J. B. Quiros authorized in any manner to act as President of Costa Rica.' Quiros was given 24 hours to leave office, which he did, M. A. Seligson, Peasants of Costa Rica and the Development of Agrarian Capitalism, University of Wisconsin Press, Madison, Wisconsin, 1980, p. 58. 16. U.S. Department of State, Treaties in Force: A List of Treaties and Other International Agree ments of the United States in Force on January 1, 1971, Government Printing Office, Washington D. C., 1971, p. 57. 17. J. C. Ropp, In Search of the New Soldier: Junior Officers and the Prospects of Social Reform in Panama, Honduras and Nicaragua, Ph. D. diss., University of California at Riverside, 1971, and R. N. Adams, Crucification by Power: Essays on Guatemalan National Social Structure, 1944-1966, University of Texas Press, Austin & London, 1970. 18. For the following discussion see Note 7., S. Stone, ibid, and C. D. Ameringer, 1974, ibid. 19. M. Monteforte Toledo, ibid. 20. O. Aguilar Bulgarelli, 1977, ibid, p. 72. 21. Decreto No. 37 de 25 de mayo de 1948, Asamblea Nacional Constituyente, Tomo III, Im prenta Nacional, San José, Costa Rica, 1956, p. 621. (Our translation.) 22. W. L. Worthington, ibid, p. 101. 23. C. D. Ameringer, 1978, ibid, p. 86. 24. C. D. Ameringer, 1974, ibid, p. 216. 25. J. A. Booth and M. A. Seligson, 'Peasants as Activists. A Revaluation of Political Participation in the Countryside', Comparative Political Studies, 12, 1 (1979), pp. 29-59. 26. C. Urcuyo Fournier, ibid, pp. 212, 205. 27. M. Fernandez, A. Schmidt and V. Basauri, La población de Costa Rica, Editorial Universidad de Costa Rica, San José, 1976, pp. 123. 28. R. Cerdas Cruz, La Crisis de la Democracia Liberal en Costa Rica, Editorial Universitaria Centroamericana (EDUCA), Ciudad Universitaria Rodrigo Facio, Costa Rica, 1978, pp. 89-92. 29. C. Urcuyo Fournier, ibid, pp. 204-205. 30. J. Schifter, 'La democracia en Costa Rica como producto de la neutralizacion de clases', in Democracia en Costa Rica? Editorial Universidad Estatial a Distancia, San José, 1978, pp. 171-246. 31. V. H. Cespedes S., Costa Rica: La distribu tion del ingreso y el consumo de algunos alimen tos, Publicaciones de la Universidad de Costa Rica, Serie Economia y Estadistica No. 45, Ciudad Uni versitaria 'Rodrigo Facio', San José, 1973. 32. W. L. Worthington, ibid. 33. La Asamblea Legislativa de la Republica de Costa Rica, Proyecto de 'Ley Organica del Min isterio del Interior', Procuraderia General de la Republica, San José, 1978. 34. See Ministerio de la Presidencia, Oficina de Planificación Nacional y Politica Económica (OFIPLAN), Oficina de Presupuesto Nacional, 'Datos relevantes del Presupuesto Nacional, de ingresos y egresos del Gobierno Central. Ejercicio fiscal 1978', Imprenta Nacional, San José, 1978, H. I. Blutstein, et al., Area Handbook for Costa Rica, American University Foreign Area Studies Division, Washington D. C., 1969, p. 270, and Urcuyo Fournier, ibid, pp. 401-403. 35. J. Saxe-Fernández, 'The Central American Defense Council and Pax American', in I. L. Horo witz, et al., Latin American Radicalism, London, 1969, pp. 75-101, and S. Jonas, 'CONDECA Mil itary Maneuvers', NACLA's Latin America & Empire Report, 11, 3 (1977), pp. 38-39. 36. Urcuyo Fournier, ibid., p. 327. 37. This sparked off a discussion of whether Costa Rica was militarizing, the best known con tributions beeing those of John Saxe-Fernandez and Mario Fernandez Arias, both titled 'The Mil itarization of Costa Rica,' and first published in Costa Rica in 1971. A more recent and more substantial work, motivated by the same events, is the French doctoral dissertation of Constantino Urcuyo Fournier from 1978. 38. A. Stepan, Authoritarianism in Brazil, 1977, p. 130.

Aus der Einleitung: 1.1, Problemstellung: Während seit den 1990er Jahren der Begriff 'Nachhaltigkeit' zunächst nur im Zusammenhang mit globalen Umweltproblemen, wie beispielsweise dem Abbau der Ozonschicht oder dem Treibhauseffekt, genannt wurde, hat er mittlerweile seinen festen Platz in der Wirtschaft und am Finanzmarkt. Zudem haben die weltweit zunehmende Staatsverschuldung, Umweltkatastrophen wie die Explosion der Ölbohrinsel 'Deepwater Horizon' im Golf von Mexiko im April 2010 und die japanische Atomkatastrophe in Fukushima im März 2011 sowie die Rolle der Banken in der Finanzkrise bei den betroffenen Ländern, Unternehmen und privaten Anlegern u. a. zu massiven wirtschaftlichen Schäden geführt. Aktuell sorgen die Staatsanleihenkrise und die Bonitätsherabstufung der USA und zahlreicher europäischer Staaten für enorme Schwankungen an den Börsen weltweit. Durch diese negativen Ereignisse hat speziell im Investmentbereich die Anlageform des nachhaltigen Investments einen spürbaren Auftrieb erhalten. In den USA liegt der Anteil nachhaltiger Geldanlagen, gemessen am gesamten Anlagevolumen, bei 11 Prozent. Diese Entwicklung widerspricht jedoch der Theorie, dass die Erwirtschaftung von Rendite und nachhaltiges Wirtschaften sich ausschließen. Auch vor dem Hintergrund der kapitalmarkttheoretischen Modelle müssten nachhaltig orientierte Geldanlagen aufgrund der eingeschränkten Anlagemöglichkeiten weniger Rendite erwirtschaften als konventionelle Produkte. In den Wirtschaftswissenschaften werden somit die Möglichkeiten nachhaltiger Investments größtenteils als sehr gering angesehen, wenn die kapitalmarkttheoretischen Modelle bei dieser Anlageklasse ihre Gültigkeit behalten würden. In der Praxis wird die Frage nach der Vereinbarkeit von Nachhaltigkeit bzw. Ethik und Gewinn kontrovers diskutiert und zahlreiche Studien, die versucht haben, die Frage des Renditenachteils zu beantworten, kamen zu divergenten Ergebnissen. In Deutschland liegt der Anteil nachhaltiger Geldanlagen bis jetzt bei knapp 1 Prozent, bei jedoch stetig steigenden Anlagevolumina und Anlagemöglichkeiten.Somit stellt sich die Frage, ob nachhaltige Investments, wenn überhaupt, auch in Deutschland das Potential lukrativer Kapitalallokationen bergen oder ob sich Performance und Nachhaltigkeit (hier) widersprechen. 1.2, Zielsetzung der Arbeit: In der vorliegenden Arbeit wird der Frage nachgegangen, ob nachhaltig strukturierte Portfolios in Deutschland einen über- oder unterdurchschnittlichen Wertzuwachs gegenüber Portfolios ohne vergleichbare Screenings aufweisen. Es wird überprüft, ob nachhaltige Investments nicht nur aus ethisch-moralischen Gründen, sondern auch aus finanziellen Gesichtspunkten mittlerweile eine reale Anlagealternative darstellen. Dabei wird überprüft, inwieweit sich die Beachtung nachhaltiger Komponenten von Unternehmen auf ihren Aktienkurs auswirkt. Des Weiteren wird untersucht, inwieweit sich die Effizienz nachhaltiger Geldanlagen durch kapitalmarkttheoretische Modelle nachweisen lässt, da sie a priori ineffiziente Geldanlagen darstellen müssten. 1.3, Aufbau der Arbeit: Die Arbeit ist in einen theoretischen und praktischen Teil gegliedert und beginnt im zweiten Kapitel mit der Erläuterung der theoretischen Grundlagen. Der praktische Teil beinhaltet einen Vergleich nachhaltig orientierter und konventioneller Unternehmen in Bezug auf die Aktienkursentwicklung, um die Auswirkung nachhaltigen Wirtschaftens auf die Rendite zu untersuchen. Zudem werden ausgewählte nachhaltige Aktienfonds mit einer Benchmark für konventionelle Aktienfonds verglichen, wodurch Unterschiede hinsichtlich der Rendite herausgestellt werden sollen. Als Grundlagen für den praktischen Teil werden zunächst die Begriffe Wirtschafts-Ethik, Nachhaltigkeit sowie das medienpräsente Konzept der Corporate Social Responsibility dargestellt. Anschließend werden in Kapitel 3 die Grundlagen von Kapitalanlagen mit dem Fokus auf Investmentfonds erörtert. Des Weiteren werden mit der Portfolio Selection Theory und dem Capital Asset Pricing Model zwei kapitalmarkttheoretische Modelle vorgestellt, deren Gültigkeit hinsichtlich nachhaltiger Investments in den Kapiteln 8, 9 und 10 der Arbeit nachgeprüft wird. Die Anwendbarkeit der Modelle in der Anlageklasse der nachhaltigen Investments wird kritisch überprüft, da sich in der Wissenschaft die Stimmen häufen, dass durch die Einschränkung der Anlagemöglichkeiten keine effiziente Lösung erreicht werden könnte. Ebenso werden hier die klassischen Risikomaße vorgestellt. Gegenstand des vierten Kapitels sind die Grundlagen nachhaltiger Investments, um im fünften Kapitel deren unterschiedlichen Strategien zu diskutieren. Im Mittelpunkt des sechsten Kapitels stehen nachhaltige Anlagemöglichkeiten, die in den letzten Jahren in Deutschland hohe Zuwachsraten erfahren haben. Im siebten Kapitel werden nachhaltige Ratings, die für die Selektion der zu vergleichenden Unternehmen herangezogen werden, erläutert und kritisch diskutiert, insbesondere da nachhaltige Unternehmen sich häufig dem Kritikpunkt der mangelnden Transparenz stellen müssen. Als weitere theoretische Grundlage für die Untersuchung dient die Methode der Performancemessung im achten Kapitel. Nach dem Vergleich in Kapitel 9 werden die Ergebnisse vorgestellt und kritisch gewürdigt. Die Arbeit schließt mit einem Fazit, in dem die wesentlichen Erkenntnisse zusammengefasst werden, und einem Ausblick, der Handlungsempfehlungen und Strategieansätze aufzeigt.Inhaltsverzeichnis:Inhaltsverzeichnis: AbbildungsverzeichnisVIII TabellenverzeichnisIX Abkürzungen und AkronymeX 1.Einleitung11 1.1Problemstellung11 1.2Zielsetzung der Arbeit12 1.3Aufbau der Arbeit12 2.Grundlegende Begriffe14 2.1Wirtschafts-Ethik14 2.2Begriff der Nachhaltigkeit15 2.3Corporate Social Responsibility (CSR)18 3.Theoretische Grundlagen von Kapitalanlagen21 3.1Klassisches Dreieck einer Kapitalanlage21 3.2Investmentfonds23 3.3Portfolio Selection Model24 3.4Capital Asset Pricing Model25 3.5qKlassische Risikomaße26 4.Grundlagen nachhaltiger Investments29 4.1Der Begriff nachhaltiger Investments29 4.2Darmstädter Definition nachhaltiger Geldanlagen31 4.3Historische Entwicklung des nachhaltigen Investments33 4.4Gegenwärtige Marktsituation36 4.5Bedeutung nachhaltiger Investments39 5.Strategien des nachhaltigen Investments41 5.1Einordnung im Rahmen der verschiedenen Investmentstile41 5.2Konzepte des nachhaltigen Investments42 5.3Verschiedene Vorgehensweisen nachhaltiger Investoren44 5.4Strategische Probleme für den Privatanleger48 5.5Nachhaltige Indizes als Benchmark für nachhaltige Investmentfonds49 5.5.1Benchmark49 5.5.2Indizes49 5.5.3Natur-Aktien-Index50 5.5.4Dow Jones Sustainability World Index (DJSI- World)51 6.Nachhaltige Anlageformen53 6.1Bankeinlagen bei Alternativbanken53 6.2Beteiligungen54 6.3Investmentfonds54 6.4Lebensversicherungen55 6.5Scharia Investments55 7.Nachhaltigkeitsratings57 7.1Der Begriff Rating57 7.2Frankfurt-Hohenheimer Leitfaden (FHL)60 7.3Corporate Responsibility Rating (CRR)62 7.4Kritische Betrachtung der nachhaltigen Ratingansätze65 8.Performance, Rendite und die Möglichkeiten ihrer Messung66 8.1Begriffserläuterungen von Performance und Performanceanalyse66 8.2Performancemaße68 8.2.1Sharpe-Ratio68 8.2.2Treynor-Ratio69 8.2.3Jensen-Alpha70 8.2.4Treynor/Black-Ratio71 8.3Grundprobleme der Performancemessung und Beurteilung der Performancemaße71 8.4Effizienz von Portfolios durch nachhaltiges Screening72 9.Performancevergleich von ausgewählten Unternehmen und Aktienfonds75 9.1Überblicke über bereits durchgeführte Performancestudien75 9.2Vorgehensweise78 9.3Vergleich der Unternehmen79 9.4Vergleich der Aktienfonds83 9.4.1Quellen zur Selektion der nachhaltigen Investmentfonds83 9.4.2Markteingrenzung83 9.4.3Wahl der geeigneten Benchmark84 9.5Vorstellung der zu untersuchenden nachhaltigen Aktienfonds84 9.6Performancevergleich anhand ausgewählter Performancemaße86 9.6.1Nachhaltigkeitsfonds 1 vs. Euro Stoxx 5086 9.6.2Nachhaltigkeitsfonds 2 vs. Euro Stoxx 5087 9.6.3Nachhaltigkeitsfonds 3 vs. Euro Stoxx 5088 9.6.4Nachhaltigkeitsfonds 4 vs. Euro Stoxx 5089 9.6.5Nachhaltigkeitsfonds 5 vs. Euro Stoxx 5090 9.7Ergebnis91 9.8Kritische Würdigung des Vergleichs93 10Fazit und Ausblick94 Literaturverzeichnis99 Anhang110Textprobe:Textprobe: Kapitel 8.3, Grundprobleme der Performancemessung und Beurteilung der Performancemaße: Das Grundproblem der Performancemessung ist die Vergangenheitsbezogenheit der Daten, die nicht gewährleisten können, dass die vergangene Performance auch für die Zukunft gilt. Auch darf bei langfristigen Performanceanalysen nicht übersehen werden, dass schlechte Portfolios, die aus dem Markt ausgeschieden sind, aus den Performanceranglisten eliminiert und nicht weiter berücksichtigt werden. Dies führt bei den verbliebenen Portfolios zu einer Performanceverzerrung ins Positive. Bei der Messung der Performance von Portfolios muss beachtet werden, dass die erzielte Rendite eines Portfolios nicht allein auf den Fähigkeiten des Fondsmanagements basiert, sondern auch Zufallseinflüsse und die Entwicklung der Kapitalmärkte relevant für die Entwicklung eines Portfolios sind. Für eine genaue Qualitätsmessung sind daher die oben erläuterten Performancemaße notwendig. Mit ihnen ist es möglich, eine Verdichtung von Rendite und Risiko zu einer aussagefähigen Maßzahl herbeizuführen. Daher sind sie zur theoretischen Performancemessung geeignet, jedoch müssen zur praktischen Anwendbarkeit einschränkende Bemerkungen gemacht werden. Die Wahl des Risikomaßes bildet den Hauptunterschied zwischen den Performancemaßen. Die Sharpe-Ratio ermittelt das Gesamtrisiko anhand der Standardabweichung, während die Treynor-Ratio das systematische Risiko benutzt. Dies kann insbesondere dann zu unterschiedlichen Performancebeurteilungen führen, wenn die zu vergleichenden Portfolios unterschiedlich hohe unsystematische Risiken aufweisen. Das größte Problem der traditionellen Performancemaße besteht jedoch darin, dass sie im Grunde genommen keine Auskunft über das Zustandekommen der Performance von Portfolios geben können. Sie machen nicht deutlich ob die Renditen auf Zufall, Timing oder Selektionsfähigkeit zurückzuführen sind. Gemäß ihrer Konzeption stellen die Performancemaße sämtlich auf die Selektionsfähigkeit des Portfoliomanagements ab. 8.4, Effizienz von Portfolios durch nachhaltiges Screening: Zurückgehend auf die Portfolio-Selection-Theorie von Markowitz lassen sich durch Diversifikation bei den Anlagetiteln unternehmensspezifische oder unsystematische Risiken reduzieren. Die erwartete Rendite µ und ihr Risiko s, gemessen durch die Standardabweichung, lassen sich in einem µ-s Diagramm lokalisieren. Effiziente Kombinationen ergeben sich unter den folgenden drei Bedingungen. Es gibt kein anderes Portfolio, das: 1. bei gleichem Renditeerwartungswert ein geringeres Risiko. 2. bei gleichem Risiko einen höheren Renditeerwartungswert. 3. sowohl einen höheren Renditeerwartungswert als auch gleichzeitig ein geringeres Risiko besitzt. Das Ergebnis aus allen möglichen Kombinationen ist die Markowitz-Effizienzkurve, dargestellt in Abbildung 17 auf der Seite 74. Eines der am weitesten verbreiteten Vorurteile gegenüber dem nachhaltigen Investment ist, dass die Einschränkung des nachhaltigen Anlageuniversums zu einem Verlust der Diversifikationsmöglichkeiten und damit zu einer Verschlechterung des Rendite-/Risiko-Verhältnisses führe. Das Rendite/-Risiko-Verhältnis bedeutet für den Anleger, bei gleicher Rendite ein geringeres Risiko einzugehen oder bei gleichem Risiko eine höhere Rendite zu erwirtschaften. Nachhaltige Portfolios unterscheiden sich von konventionellen Anlageformen hinsichtlich der eingeschränkten Anlagemöglichkeiten und stellen gemäß der Kapitalmarkttheorie ineffiziente Portfolios dar, die mit Diversifikationskosten und unvollständiger Kompensation für das unsystematische Risiko verbunden sind. Nach der Portfolio-Theorie von Markowitz werden durch die Implementierung von nachhaltigen Anlagestrategien systematisch risikoadjustierte Renditen erwirtschaftet, was bedeutet, dass stets suboptimale Portfolios generiert werden. Es ist durchaus möglich, dass aufgrund einer Selektionsstrategie ganze Wirtschaftsbranchen ausgeschlossen werden. Damit verschlechtert sich das Verhältnis zwischen erwarteter Rendite und Risiko zu Ungunsten des Investors. In der Literatur wird diese Folge als 'Moskowitzeffekt' bezeichnet. Graphisch bedeutet es, dass sich die Linie effizienter Portfolios, dargestellt in Abbildung 17, durch die Markowitz-Effizienzlinie, nach rechts unten, auf die Moskowitz-Effizienzlinie verschiebt. Milton Moskowitz stützt sich bei seiner Argumentation auf den Hauptaspekt, dass ein beschränktes Spektrum von Investitionsmöglichkeiten bei Unterstellung von bestimmten Annahmen, wie z. B. Rationalität oder Informationseffizienz, hinsichtlich der Rendite zu keinem Besseren, sondern höchstens zu einem gleichen oder sogar schlechteren Ergebnis führen kann. Wie stark sich die Effizienzlinie nach rechts unten verschiebt, hängt von der Einschränkung der Anlagemöglichkeiten durch die Wahl der Anlagestrategie, ab. Die größten Einschränkungen bringt die Strategie des Negative-Screenings mit sich. Jedoch muss darauf verwiesen werden, dass es sich hierbei um eine rein mathematische Konsequenz handelt, die nicht die Verwendung von nachhaltigen Ausschlusskriterien betrifft. Des Weiteren wird das Argument, dass durch die Filterung des Anlageuniversums sich das Rendite-/Risiko-Verhältnis verschlechtere, durch die Annahme von informationseffizienten Kapitalmärkten entkräftet. Zusammenfassend lässt sich feststellen, dass sich diese mathematischen Gesetzmäßigkeiten für jedes Portfolio ergeben und sich nicht nur speziell auf die nachhaltigen Anlageformen beschränken. Die Frage, inwieweit sich die Einschränkung nachhaltig ausgerichteter Portfolios negativ auf die Rendite eines Anlegers auswirkt, wird ausführlich im anschließenden Kapitel neun diskutiert.

Iran's president, foreign minister, and several other high-level officials lost their lives on Sunday, when their helicopter crashed in a mountainous area in northwest Iran. Iranian President Ebrahim Raisi was an ultra-hardliner who had been handpicked in 2021 by Supreme Leader Ayatollah Ali Khamenei to be Iran's president. Before his election, Raisi had a long career in the judiciary and a notorious and well-documented track record for violating the human rights of the Iranian people.Raisi played an important role in the execution of nearly 4,000 political prisoners during the summer of 1988. As Tehran Prosecutor from 1989 to 1994, he arrested and prosecuted leading nationalist-religious figures, who had played important roles in the 1979 Revolution. During the Green Movement of 2009 to 2010, when Raisi was serving as the principal deputy of the judiciary chief, he declared that the demonstrators should be executed and played an important role in the crackdown in the aftermath of the movement.As the Prosecutor of the "Special Court for the Clergy" — an unconstitutional and extra-judicial court — from 2012, he persecuted dissident clerics opposed to Khamenei's rule. And after demonstrations broke out in Iran in September of 2022 in the aftermath of the death of Mahsa Amini, a young woman who had lost her life while in detention, Raisi took a hard line against demonstrators. The economic performance of the Raisi administration over the past three years has been dismal. He was not able to deliver on any of his promises, from reducing rampant inflation (estimated to hover around 50%) to building 4 million new houses for low-income people. In foreign policy, Raisi had promised that his administration would negotiate with the United States regarding a return to the nuclear agreement, officially known as the Joint Comprehensive Plan of Action, but his hardline approach was not successful, and the negotiations stalled. Thus, aside from his hardline supporters, who make up about 10 to 15% of the population, hardly anyone will shed any tears for him.Raisi's death will nevertheless contribute to the complex dynamics of Iran's internal politics, including the fierce power struggle among various conservative and moderate factions.The most important issue facing Iran, and particularly the conservatives, is who will succeed Khamenei as the next supreme leader. He is 85 years old and has been known for years to be ill, although the Western press has at times exaggerated the extent of his illness. In 2016, Khamenei appointed Raisi to the highly important post of Chairman of Astan Quds Razavi in Mashhad, placing him in control of the shrine of Imam Reza, Shia Islam's 8th Imam, and its vast assets, totaling tens of billions of dollars. Many interpreted that decision as a signal that Raeisi would be a candidate for succeeding Khamenei. The plausibility of the interpretation was strengthened when, immediately after Raisi's appointment, senior officers from the Islamic Revolutionary Guard Corps (IRGC) visited Raisi in Mashhad, treating him as a sort of future national leader. That was the first sign that Raisi was rising among the hardliners. With the support of Khamenei and his son, Mojtaba — a shadowy figure whom many also consider as another potential successor to his father — Raisi ran in the presidential elections in 2017 but lost badly to former President Hasan Rouhani.Raisi's main base of support was in the Jebheh Paydari Enghelab-e Eslami (JPEE) [the Front of Stability of Islamic Revolution], who are followers of the reactionary and hardline cleric Mohammad Taghi Mesbah Yazdi (1935-2021). Although they have always professed their loyalty to Khamenei, over the past several years fissures have emerged between the JPEE and those who are close to the beit-e rahbari – the office of the supreme leader – and Mojtaba Khamenei, who plays a key role in it. These fissures became more transparent in the most recent elections for the Majles (Iran's parliament), held in March of this year, when the younger Khamenei's father-in-law, who is close to the supreme leader, criticized the JPEE, as did some of the mouthpieces of the IRGC.The recent Majles elections were held simultaneously with those for the Assembly of Experts, a constitutional body whose most important task is to elect the new supreme leader. By vetting the candidates, the hardliners prevented moderate clerics, such as Rouhani, from running in those elections. This set the stage for a succession showdown between various hardline factions, namely, supporters of Mojtaba Khamenei, Raisi, and perhaps a dark horse candidate like Gholam-Hossein Mohseni Eje'i, the hardline judiciary chief who recently criticized Raisi implicitly over economic corruption. Some in Iran believe that helping Raisi to become Iran's President was in fact a trap set for him by the younger Khamenei to showcase Raisi's incompetence. Indeed, the dismal performance of Iran's economy under Raisi — coupled with his administration's poor planning and rampant corruption — would have severely complicated his chances of becoming supreme leader.According to the Islamic Republic's constitution, national elections should be held to elect the next president within 50 days of Raisi's death. Only 30 to 40% of eligible voters participated in the recent Majles elections, a low turnout that has alarmed many, even among the regime's supporters, since the ruling elite had always interpreted the high turnout of voters in the past national elections as a sign of legitimacy of its political system. The question is, will Khamenei use the opportunity of Raisi's death to allow for more open elections with the hope of shoring up his regime's legitimacy?In addition, given Raisi's deep unpopularity among the masses, his funeral and the upcoming elections may provide an opportunity for the Iranian people to once again demonstrate their frustrations with the terrible state of the economy, as well as social and political repression.Given that the most important reason for Raisi's rise to the presidency was his loyalty to Khamenei, who will be the latter's candidate in the upcoming elections? There is no shortage of candidates among the hardliners, but none can advance without Khamenei's support, and it is not yet clear who will have his backing.Finally, how will Raisi's death affect the question of a successor to Khamenei? Will new candidates emerge? Will Raisi's death lead to the possibility of a more moderate successor to Khamenei? What will be the role of the IRGC in selecting the successor?Given Iran's complex political dynamics, these are not easy questions to address. But, particularly at a time when the war in Gaza is continuing and Iran's shadowy war with Israel has come into the open, there is no question that what happens in Iran will have repercussions for the entire Middle East.

 A couple of weeks ago, the New York Times had a piece on the upcoming election that said "Red and Blue Americas are moving farther and farther apart geographically, philosophically, financially, educationally and informationally."  It went on to say "In 1960, about 4 percent of Americans said they would be displeased if their child married someone from the other party. By 2020, that had grown to nearly four in 10. Indeed, only about 4 percent of all marriages today are between a Republican and a Democrat."  I already wrote about the last point.  I think it refers to perceived voting differences from one's spouse (there aren't many political surveys which interview both members of a couple):  they are rare today, but were also rare in the previous years for which I had data (1944, 1960, and 1984).  This post will consider the hypothetical question about a child marrying someone from the other party.  This is a summary of all the relevant questions I could find:Year                       Positive               Negative             Survey

1960                     14%                       4%                         Almond/Verba
2008                                                     24%                     YouGov               
2010                                                     41%                     YouGov
2014                     28%                       17%                       Pew
2017                                                     14%                      PRRI
2018                     69%                       35%                       PRRI     
2020                                                     38%                      YouGovThe three figures in boldface involve the same question:  the others all had different questions and different response categories.  Some of the surveys just asked one question about marrying someone from the other party, but others asked everyone two questions--one about marrying a Republican and one about marrying a Democrat.  For the ones with two questions, I also show positive responses--people who say they would be pleased if the hypothetical child marries in the party (rather than saying it wouldn't matter to them).  There's clearly been an increase in both positive and negative reactions, although the differences among the questions makes it hard to say much about its exact timing (I wish people had stuck with the 1960 question).Why do we have stability with (perceived) party differences within actual marriages but increasingly negative reactions to party differences in a hypothetical marriage?  People generally know something about their spouse's political views (although there's undoubtedly a tendency to exaggerate agreement).  But with the hypothetical question, they have to come up with an idea of what an unspecified Democrat or Republican would be like.  The most likely source for that would be prominent Democratic or Republican political leaders.  In a time when ideological differences between parties were small and political leaders tried to show respect for the other side, that wouldn't seem so bad.  But with larger differences and more conflict between the parties, it would.  That is, increased objections to a hypothetical marriage to someone from the other party don't necessarily reflect increased social distance between Democrats and Republicans in the public--they could just reflect increased differences at the elite level.[Data from the Roper Center for Public Opinion Research]

Yemen faces a drone doom loop that is a harbinger of things to come for many countries.The increasingly rapid diffusion of drone technology offers endless new opportunities for non-state, near-state, and terrorist groups to attack governments, rivals, infrastructure, and commercial interests. While Yemen's Houthi rebels currently field more advanced drones than any of their domestic rivals, that is slowly changing as the technology and know-how spreads among their rivals. The Houthis, therefore, are going to soon find it harder to defend against drone attacks by their rivals. They and, sadly Yemeni civilians, are going to be stuck in an escalating drone doom loop. The capabilities of commercially available drones increase every month. The development of military grade drones proceeds even faster. The war in Ukraine has further spurred the development and rapid deployment of cheap and deadly drones. Yet these advances and their diffusion come at a time when states across much of the world, especially in the global south, are being hollowed out by corruption, environmental degradation, and the concomitant rise of armed groups who fill the voids. Yemen was a hollow state long before the Houthis seized the Yemeni capital in 2014. The Sana'a-based government of Yemen's longtime president, Ali Abdullah Saleh, never fully controlled Yemen. Instead, it relied on non-state groups, namely tribes and militias, to help it maintain security and keep its enemies off-balance. And as is typical in hollow states, a circle of elites based in the capital were the primary beneficiaries of Yemen's post-1990 oil wealth. After the 2010 "Arab Spring," Yemen transitioned from a hollow state to a failed state, a status from which it is unlikely to emerge any time soon. The Houthis control most of northwest Yemen and are now the foremost military and political power there. Yet dozens of other armed groups hold sway in other parts of the country. Almost all of these groups are, at a minimum, using off the shelf drones for intelligence, surveillance, and reconnaissance. Militias and armed units with the backing of either Saudi Arabia or the UAE use military-grade armed and surveillance drones to target their enemies. On any given day, the skies above Yemen's larger cities and those above contested areas like the besieged city of Taiz are crisscrossed by surveillance drones of all sizes. The drones range from military grade UAVs equipped with wide angle lenses and thermal imaging, to stripped down commercial drones with upgraded batteries for added range. Armed gangs, which target commercial transport on Yemen's roads, use drones to track and assess valuable cargoes before seizing them. They use the same drones to then make sure their escape routes are clear. Al-Qaida in the Arabian Peninsula has used drones to carry out multiple attacks and locate and track individuals targeted for assassination. Meanwhile, the Houthis have incorporated drones into almost every aspect of their security services and armed forces, even to track individuals and gather evidence that is later used to blackmail persons of interest. Individuals with experience modifying, building, programming, and operating drones are a hot commodity in Yemen where they command high salaries. Many of these men are happy to freelance and work for whichever group pays the most. In Yemen's thriving arms markets, high-end drones are the most sought after military gear.For the Houthis, their drone and missile programs, both of which are aided by the Iranians, are their foremost military priority. The armed drones and missiles helped provide the Houthis with the needed leverage to bring their external rivals to the negotiating table.It is this ability to target vital infrastructure in Saudi Arabia that has encouraged the Kingdom to enter into bi-lateral negotiations with the Houthis. Saudi Arabia cannot implement its ambitious 2030 agenda if there is an ongoing threat of aerial attack from its populous southern neighbor. While Saudi Arabia is upgrading its air defenses, the Kingdom is reluctant to continue to spend billions trying to defend its airspace against armed drones and missiles that cost a tiny fraction of what it costs to defend against them. The militants 'expanding drone and missile capabilities not only give them leverage abroad but also at home where they have succeeded at stopping Yemen's internationally-recognized government (IRG) from exporting oil. They have targeted oil handling infrastructure and threatened to target tankers that attempt to dock at oil terminals located in areas outside of Houthi control. They want their cut of the revenue and are happy to starve the IRG and southern separatists of funds. The collateral damage is the Yemeni economy and increasingly impoverished Yemeni citizens.However, the Houthis' rivals are rapidly developing their own drone capabilities. In the case of those armed groups backed by Saudi Arabia and the UAE, they are also beginning to deploy counter-drone systems to protect vital installations.But the counter-drone measures, even the most sophisticated, will fail to keep up with the production of cheaper and harder to detect drones. The advent of 3D printing — which the Houthis already use for some parts for their drones and missiles — will ensure that access to top-notch drones spreads even further. Add to this the dissemination of accessible artificial intelligence and virtual trainers, all of which are coming online in Yemen, and the possibilities for sowing mayhem are endless. Many of Yemen's tribes have a long history of taking hostages or attacking infrastructure as a means of addressing grievances. Now, many of these same tribes and allied armed groups use drones as tools to facilitate both. Even in the unlikely event that some kind of peace deal is achieved in Yemen, the spread of drone technology will continue to ensure that investment in critical infrastructure is limited. Yemen's oil and gas pipelines and pumping stations are all easy targets for any group wanting to ensure that they receive their share of revenue, jobs, or development funds. Yemen was in most respects a broken state long before the proliferation of this technology and it will help ensure that Yemen remains a failed state for the foreseeable future. The unchecked spread of a technology that allows even the least sophisticated armed groups to monitor and attack distant targets with few risks, means that many other fragile states will become mired in a drone doom loop.

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bukti empiris pengaruh capital intensity, leverage, dan audit quality terhadap tax avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2017-2019. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dan diperoleh 48 sampel dari 16 perusahaan yang telah memenuhi kriteria sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS 25.Hasil penelitian ini menunjukan bahwa: (1) capital intensity berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019: (2) leverage tidak berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019; (3) audit quality tidak berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019. Kata Kunci : Capital Intensity, Leverage, dan Audit Quality, Tax Avoidance. ReferensiAnindyka, D., Pratomo, Dudi., & Kurnia (2018). Pengaruh Leverage (DAR), Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2011-2015. E-Prosiding Of Management : Vol. 5, No. 1, (713).Apsari, A.A. Ayu Nur Cintya., & Supadmi, Ni Luh. (2018). Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Property, Real Esrate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016. E-Jurnal Akuntansi Universitas Udayana, Vol. 25, No. 2, (1481-1505).Ardianti, P.N.H. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017. Vol. 26, No. 3, (2020-2040).Arianandini, Putu Winning., & Ramantha, I Wayan. (2018). 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In the years to come, the Javalambre-Physics of the Accelerated Universe Astrophysical Survey (J-PAS) will observe 8000 deg2 of the northern sky with 56 photometric bands. J-PAS is ideal for the detection of nebular emission objects. This paper presents a new method based on artificial neural networks (ANNs) that is aimed at measuring and detecting emission lines in galaxies up to zRlarr2 =Rlarr2 0.35. These lines are essential diagnostics for understanding the evolution of galaxies through cosmic time. We trained and tested ANNs with synthetic J-PAS photometry from CALIFA, MaNGA, and SDSS spectra. To this aim, we carried out two tasks. First, we clustered galaxies in two groups according to the values of the equivalent width (EW) of Hα, Hβ, [N II], and [O III] lines measured in the spectra. Then we trained an ANN to assign a group to each galaxy. We were able to classify them with the uncertainties typical of the photometric redshift measurable in J-PAS. Second, we utilized another ANN to determine the values of those EWs. Subsequently, we obtained the [N II]/Hα, [O III]/Hβ, and O 3N 2 ratios, recovering the BPT diagram ([O III]/Hβ versus [N II]/Hα). We studied the performance of the ANN in two training samples: one is only composed of synthetic J-PAS photo-spectra (J-spectra) from MaNGA and CALIFA (CALMa set) and the other one is composed of SDSS galaxies. We were able to fully reproduce the main sequence of star-forming galaxies from the determination of the EWs. With the CALMa training set, we reached a precision of 0.092 and 0.078 dex for the [N II]/Hα and [O III]/Hβ ratios in the SDSS testing sample. Nevertheless, we find an underestimation of those ratios at high values in galaxies hosting an active galactic nuclei. We also show the importance of the dataset used for both training and testing the model. Such ANNs are extremely useful for overcoming the limitations previously expected concerning the detection and measurements of the emission lines in such surveys as J-PAS. Furthermore, we show the capability of the method to measure a EW of 10 Å in Hα, Hβ, [N II] and [O III] lines with a signal-to-noise ratio (S/N) of 5, 1.5, 3.5, and 10, respectively, in the photometry. Finally, we compare the properties of emission lines in galaxies observed with miniJPAS and SDSS. Despite the limitation of such a comparison, we find a remarkable correlation in their EWs. © ESO 2021. ; G.M.S., R.G.D., R.G.B., E.P., J.R.M., L.A.D.G. and J.M.V. acknowledge 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 the projects AYA2016-77846-P and PID2019-109067-GB100. L.A.D.G. acknowledges support from the Ministry of Science and Technology of Taiwan (grant MOST 106-2628-M-001-003-MY3) and from the Academia Sinica (grant AS-IA-107-M01). P.O.B. acknowledge support from the Coordenacao de Aperfeicoamento de Pessoal de Nivel Superior - Brasil (CAPES) -Finance Code 001. R.A.D. acknowledges support from the CNPq through BP grant 308105/2018-4, and FINEP grants REF. 1217/13 -01.13.0279.00 and REF 0859/10 -01.10.0663.00 and also FAPERJ PRONEX grant E-26/110.566/2010 for hardware funding support for the JPAS project through the National Observatory of Brazil and Centro Brasileiro de Pesquisas Fisicas. S.C. thanks CNPq, grant No. 307467/2017-1. V.M. thanks CNPq (Brazil) and FAPES (Brazil) for partial financial support. This project has received funding from the European Union's Horizon 2020 research and innovation programme under the Marie Sklodowska-Curie grant agreement No 888258. LSJ acknowledges support from Brazilian agencies FAPESP (2019/10923-5) and CNPq (304819/201794). A.C. acknowledges support from PNPD/CAPES. J.M.V. acknowledges financial support from research projects AYA2016-79724-C4-4-P, PID2019-107408GB-C44 from the Spanish Ministerio de Ciencia e Innovacion. The authors acknowledge the following people for providing valuable comments and suggestions on the first draft of this paper: Stravos Akras, Joel Bregman, Salvador Duarte Puertas, Jorge Iglesias, Yolanda Jimenez Teja, Jose Miguel Rodriguez Espinosa, David Sobral and, Adi Zitrin. This research made use of Python (http://www.python.org), Numpy (Van Der Walt et al. 2011); of Matplotlib (Hunter 2007), a suite of open-source Python modules that provides a framework for creating scientific plots and, Astropy, the communitydeveloped core python package (Astropy Collaboration 2013, 2018). Funding for SDSS-III has been provided by the Alfred P. Sloan Foundation, the Participating Institutions, the National Science Foundation, and the US Department of Energy Office of Science. The SDSS-III web site is http://www.sdss3.org.This study makes use of the results based on the Calar Alto Legacy Integral Field Area (CALIFA) survey (http://califa.caha.es/).This project made use of the MaNGA-Pipe3D dataproducts. We thank the IA-UNAM MaNGA team for creating this catalogue, and the ConaCyt-180125 project for supporting them. Funding for the J-PAS Project has been provided by the Governments of Espana and Aragon though the Fondo de Inversion de Teruel, European FEDER funding and the MINECO and by the Brazilian agencies FINEP, FAPESP, FAPERJ and by the National Observatory of Brazil. Based on observations made with the JST/T250 telescope and PathFinder camera for the miniJPAS project at the Observatorio Astrofisico de Javalambre (OAJ), in Teruel, owned, managed, and operated by the Centro de Estudios de Fisica del Cosmos de Aragon (CEFCA). We acknowledge the OAJ Data Processing and Archiving Unit (UPAD) for reducing and calibrating the OAJ data used in this work. Funding for OAJ, UPAD, and CEFCA has been provided by the Governments of Spain and Aragon through the Fondo de Inversiones de Teruel; the Aragon Government through the Research Groups E96, E103, and E16_17R; the Spanish Ministry of Science, Innovation and Universities (MCIU/AEI/FEDER, UE) with grant PGC2018-097585-B-C21; the Spanish Ministry of Economy and Competitiveness (MINECO/FEDER, UE) under AYA2015-66211-C2-1-P, AYA2015-66211-C2-2, AYA2012-30789, and ICTS-2009-14; and European FEDER funding (FCDD10-4E-867, FCDD13-4E-2685). ; Peer reviewed

This article explores the Scottish character of Groundskeeper Willie in the American animated sitcom The Simpsons with a pragmatic and social-psychological approach. It firstly introduces Willie's linguistic and visual features, the sample of three episodes the analysis is based on, Scottish stereotypes in Lindsay's (1997) sociological research, and Searle's (1976) taxonomy of illocutionary acts (representatives or assertives, directives, commissives, expressives and declarations). Secondly, the turns uttered by the groundskeeper in the sample are classified by applying Searle's taxonomy, and his illocutionary acts are examined in their contexts and compared with the list of national-ethnic Scottish stereotypes compiled by Lindsay. This study demonstrates that Willie's illocutionary acts and the stereotypes they convey depict him as a figure characterised by positive traits; nevertheless, the responses his illocutionary acts are met with not only counter his pleasant aspects, but also ultimately represent the Scottish groundskeeper as a ludicrous victim of his American fellow townspeople. ; University of Cagliari, Italy ; Daniela Francesca Virdis is an Associate Professor of English Language and Translation at the University of Cagliari. She is a steering group member of the International Ecolinguistics Association. She is the author of Serialised Gender: A Linguistic Analysis of Femininities in Contemporary TV Series and Media (2012), which was awarded the Italian Association of English Studies Book Prize 2013. Her current research interests include ecostylistics and metaphor theory. ; dfvirdis@unica.it ; 16 ; 32 (1/2021) ; 35 ; Aitken, A. J. & McArthur, T. (eds.). 1979. Languages of Scotland. Edinburgh: Chambers. ; Alberti, J. (ed.). 2003. Leaving Springfield: The Simpsons and the Possibility of Oppositional Culture. Detroit: Wayne State University Press. ; Armstrong, N. 2004. Voicing The Simpsons from English into French: A story of variable success. The Journal of Specialised Translation 2: 97-109. ; Austin, J. L. 1962. How to Do Things With Words. Oxford: Oxford University Press. ; Barra, L. 2008. Springfield, Italia. Processi produttivi e variazioni di significato nell'adattamento italiano di una serie televisiva statunitense. Observatorio (OBS*) Journal 4: 113-136. ; Beard, D. S. 2003. Local satire with global reach: Ethnic stereotyping and cross-cultural conflicts in The Simpsons. In: J. Alberti (ed.), Leaving Springfield: The Simpsons and the Possibility of Oppositional Culture, 273-291. Detroit: Wayne State University Press. ; Brown, A. & Logan, C. (eds). 2006. The Psychology of The Simpsons. Dallas: BenBella Books. ; Cantor, P. A. 1999. The Simpsons: Atomistic politics and the nuclear family. Political Theory 27.6: 734-749. ; Cohen, E. A. 1998. Homer Simpson: Classic clown. The Simpsons Archive, available at http://www.simpsonsarchive.com/other/papers/eac.paper.html, last accessed December 2020. ; Dossena, M. 2005. Scotticisms in Grammar and Vocabulary: Like Runes upon a Standin' Stane?. Edinburgh: John Donald Publishers. ; Ferrari, C. 2009. Dubbing The Simpsons: Or how Groundskeeper Willie lost his kilt in Sardinia. Journal of Film and Video 61.2: 19-37. ; Fusari, S. 2007. Idioletti e dialetti nel doppiaggio italiano de I Simpson. Quaderni del CeSLiC: Occasional Papers, Centro di Studi Linguistico-Culturali (CeSLiC), Bologna, available at http://amsacta.cib.unibo.it/archive/00002182/01/Fusari_OP_COMPLETO.pdf, last accessed December 2020. ; Gray, J. 2006. Watching with The Simpsons: Television, Parody, and Intertextuality. London/ New York: Routledge. ; Groening, M. 2001-2010. The Simpsons. Seasons 1-20 (home video releases). Fox Broadcasting Company ; Grundy, P. 2008. Doing Pragmatics, 3rd edition. London: Arnold. ; Hopkins, N. & Reicher, S. 1997. Constructing the nation and collective mobilization: A case study of politicians' arguments about the meaning of Scottishness. In: C.C. Barfoot (ed.), Beyond Pug's Tour: National and Ethnic Stereotyping in Theory and Literary Practice, 313-338. Amsterdam/Atlanta: Rodopi. ; Horowitz, J. 1999. Mmm . television: A study of the audience of The Simpsons. The Simpsons Archive, available at http://www.simpsonsarchive.com/other/papers/jh.paper.html, last accessed December 2020. ; Hughes, A., Trudgill, P. & Watt, D. (eds). 2005. English Accents and Dialects: An Introduction to Social and Regional Varieties of English in the British Isles. London: Arnold. ; Lamont, C. 1997. The stereotype Scot and the idea of Britain. In: C. C. Barfoot (ed.), Beyond Pug's Tour: National and Ethnic Stereotyping in Theory and Literary Practice, 339-350. Amsterdam/Atlanta: Rodopi. ; Levinson, S. C. 1983. Pragmatics. Cambridge: Cambridge University Press. ; Lindsay, I. 1997. The uses and abuses of national stereotypes. Scottish Affairs 20: 133-148. ; Mazzon, G. 1994. Le lingue inglesi: Aspetti storici e geografici. Rome: La Nuova Italia Scientifica. ; McCrum, R. et al. 1987. The Story of English. London: Faber and Faber/BBC Books. ; Mullin, B. 1999. The Simpsons, American satire. The Simpsons Archive, available at http://www.simpsonsarchive.com/other/papers/bm.paper.html, last accessed December 2020. ; Puddu, N. & Virdis, D. F. 2014. Dalla Scozia alla Sardegna: Stereotipi e tratti bandiera di Groundskeeper Willie/Willie il Giardiniere dei Simpson. In: A. Dettori (ed.), Dalla Sardegna all'Europa: Lingue e letterature regionali, 338-354. Milan: Franco Angeli. ; Rodaway, P. 2003. Space, character and critique: South Asian identity in The Simpsons. In: T. Shakur and K. D'Souza (eds.), Picturing South Asian Culture in English: Textual and Visual Representations, 162-175. Liverpool: Open House Press. ; Sbisà, M. 2009. Speech act theory. In: J. Verschueren & J.-O. Östman (eds.), Key Notions for Pragmatics, 229-244. Amsterdam/Philadelphia: John Benjamins. ; Searle, J. R. 1976. A classification of illocutionary acts. Language in Society 5.1: 1-23. ; Stangor, C. (ed.). 2000. Stereotypes and Prejudice: Essential Readings. Philadelphia: Psychology Press. ; Tomaiuolo, S. 2007. Translating "America's most nuclear family" into Italian: Dubbing and cultural adaptation in The Simpsons. Translation and Interpreting Studies 2.2: 43-73. ; Turner, C. 2005. Planet Simpson: How a Cartoon Masterpiece Documented an Era and Defined a Generation. Cambridge (MA): Da Capo Press. ; Turpin, A. 2005. The strange world of oor grown-up Wullie. The Sunday Times 23rd October. ; Verschueren, J. & Östman, J.-O. (eds.). 2009. Key Notions for Pragmatics. Amsterdam/Philadelphia: John Benjamins. ; Waltonen, K. 2000. We're all pigs: Representations of masculinity in The Simpsons. The Simpsons Archive, available at http://www.simpsonsarchive.com/other/papers/kw.paper.html, last accessed December 2020. ; Weinstein, D. 1998. Of mice and Bart: The Simpsons and the postmodern. In: C. DegliEsposti (ed.), Postmodernism in the Cinema, 61-72. New York: Berghahn Books. ; An earlier version of this article was published as: Virdis, D. F. 2012. Friendliness, aggressiveness and coarseness: Scottish Groundskeeper Willie's linguistic features in The Simpsons. NAWA: Journal of Language and Communication 6.1: 127-150.

The article deals with the tactics of battle sledging, in particular, known from the ethnographic descriptions of the koryak sledges. Obviously, since ancient times, the combat use of chariots and sledges was similar: shooting at the enemy – turning – repeated shooting. Such tactics was used in battles against enemy sledges or chariots, and against less mobile infantry. In order to use a sledge or chariots, a rather fl at terrain was required, although sledges were used in winter, and chariots in summer. The military use of chariots and sledges differed rather in terms of the social aspect. Whereas almost all reindeer-breeding Chukchi and Koryaks had sledges for driving and/or running in the primitive societies, only the noble or wealthy tribe members possessed chariots.In general, we can note the similarity of the combat use of sleds and chariots. Their owners obviously had a high social status. ; В статье рассматриваются вопросы тактики боя на нартах, в частности, известных по этнографическим описаниям корякских нарт. Очевидно, что с древнейших времен боевое использование колесниц и нарт было схожим: обстрел врага – разворот – опять стрельба. Так они действовали против нарт/колесниц противника и не столь подвижных пеших бойцов. Колесницы, как и нарты, действовали группами. Для нарт, как и колесниц, была необходима не слишком пересеченная местность, хотя нарты использовались в зимний период, а колесницы – в летний. Различие же между военным использованием колесниц и нарт наблюдается, скорее, социальное. Если ездовыми и/или беговыми нартами обладало практически все мужское население оленных чукчей и коряков, то в первобытных обществах колесницей, как считается, обладали лишь знатные/богатые члены племени. В целом можно отметить сходство боевого использования нарт и колесниц. 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Full author list: M dal Ponte, B Santiago, A Carnero Rosell, B Burningham, B Yanny, J L Marshall, K Bechtol, P Martini, T S Li, L De Paris, T M C Abbott, M Aguena, S Allam, S Avila, E Bertin, S Bhargava, D Brooks, E Buckley-Geer, M Carrasco Kind, J Carretero, L N da Costa, J De Vicente, H T Diehl, P Doel, T F Eifler, S Everett, B Flaugher, P Fosalba, J Frieman, J García-Bellido, E Gaztanaga, D W Gerdes, D Gruen, R A Gruendl, J Gschwend, G Gutierrez, S R Hinton, D L Hollowood, K Honscheid, D J James, K Kuehn, N Kuropatkin, M A G Maia, M March, F Menanteau, R Miquel, A Palmese, F Paz-Chinchón, A A Plazas, E Sanchez, V Scarpine, S Serrano, I Sevilla-Noarbe, M Smith, E Suchyta, M E C Swanson, G Tarle, D Thomas, T N Varga, A R Walker, DES Collaboration ; We present the discovery of 255 binary and 6 multiple system candidates with wide (> 5 arcsec) separation composed by ultracool dwarfs (UCDs) companions to stars, plus nine double ultracool dwarf systems. These systems were selected based on common distance criteria. About 90 per cent of the total sample has proper motions available and 73 per cent of the systems also satisfy a common proper motion criterion. The sample of ultracool candidates was taken from the Dark Energy Survey (DES) and the candidate stellar primaries are from Gaia DR2 and DES data. We compute chance alignment probabilities in order to assess the physical nature of each pair. We find that 174 candidate pairs with Gaia DR2 primaries and 81 pairs with a DES star as a primary have chance alignment probabilities < 5. Only nine candidate systems composed of two UCDs were identified. The sample of candidate multiple systems is made up of five triple systems and one quadruple system. The majority of the UCDs found in binaries and multiples are of early L type and the typical wide binary fraction over the L spectral types is 2-4. Our sample of candidate wide binaries with UCDs as secondaries constitutes a substantial increase over the known number of such systems, which are very useful to constrain the formation and evolution of UCDs. ; Funding for the DES Projects has been provided by the US Department of Energy, the US National Science Foundation, the Ministry of Science and Education of Spain, the Science and Technology Facilities Council of the United Kingdom, the Higher Education Funding Council for England, the National Center for Supercomputing Applications at the University of Illinois at Urbana-Champaign, the Kavli Institute of Cosmological Physics at the University of Chicago, the Center for Cosmology and Astro-Particle Physics at the Ohio State University, the Mitchell Institute for Fundamental Physics and Astronomy at Texas A&M University, Financiadora de Estudos e Projetos, Fundação Carlos Chagas Filho de Amparo à Pesquisa do Estado do Rio de Janeiro, Conselho Nacional de Desenvolvimento Científico e Tecnológico and the Ministério da Ciência, Tecnologia e Inovação, the Deutsche Forschungsgemeinschaft and the Collaborating Institutions in the DES. The Collaborating Institutions are Argonne National Laboratory, the University of California at Santa Cruz, the University of Cambridge, Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas-Madrid, the University of Chicago, University College London, the DES-Brazil Consortium, the University of Edinburgh, the Eidgenössische Technische Hochschule (ETH) Zürich, Fermi National Accelerator Laboratory, the University of Illinois at Urbana-Champaign, the Institut de Ciències de l'Espai (IEEC/CSIC), the Institut de Física d'Altes Energies, Lawrence Berkeley National Laboratory, the Ludwig-Maximilians Universität München and the associated Excellence Cluster Universe, the University of Michigan, the NSF's National Optical-Infrared Astronomy Research Laboratory, the University of Nottingham, The Ohio State University, the University of Pennsylvania, the University of Portsmouth, SLAC National Accelerator Laboratory, Stanford University, the University of Sussex, Texas A&M University, and the OzDES Membership Consortium. Based in part on observations at Cerro Tololo Inter-American Observatory, NSF's National Optical-Infrared Astronomy Research Laboratory, which is operated by the Association of Universities for Research in Astronomy (AURA) under a cooperative agreement with the National Science Foundation. The DES data management system is supported by the National Science Foundation under Grant Numbers AST-1138766 and AST-1536171. The DES participants from Spanish institutions are partially supported by MINECO under grants AYA2015-71825, ESP2015-66861, FPA2015-68048, SEV-2016-0588, SEV-2016-0597, and MDM-2015-0509, some of which include ERDF funds from the European Union. IFAE is partially funded by the CERCA program of the Generalitat de Catalunya. Research leading to these results has received funding from the European Research Council under the European Union's Seventh Framework Program (FP7/2007-2013) including ERC grant agreements 240672, 291329, and 306478. We acknowledge support from the Australian Research Council Centre of Excellence for All-sky Astrophysics (CAASTRO), through project number CE110001020, and the Brazilian Instituto Nacional de Ciência e Tecnologia (INCT) e-Universe (CNPq grant 465376/2014-2). This manuscript has been authored by Fermi Research Alliance, LLC under Contract No. DE-AC02-07CH11359 with the US Department of Energy, Office of Science, Office of High Energy Physics. The United States Government retains and the publisher, by accepting the article for publication, acknowledges that the United States Government retains a non-exclusive, paid-up, irrevocable, world-wide license to publish or reproduce the published form of this manuscript, or allow others to do so, for United States Government purposes. This publication makes use of data products from the Wide-field Infrared Survey Explorer, which is a joint project of the University of California, Los Angeles, and the Jet Propulsion Laboratory/California Institute of Technology, and NEOWISE, which is a project of the Jet Propulsion Laboratory/California Institute of Technology. WISE and NEOWISE are funded by the National Aeronautics and Space Administration. The analysis presented here is based on observations obtained as part of the VHS, ESO Programme, 179.A-2010 (PI: McMahon). This paper has gone through internal review by the DES collaboration. ACR acknowledges financial support provided by the PAPDRJ CAPES/FAPERJ Fellowship and by 'Unidad de Excelencia María de Maeztu de CIEMAT – Física de Partículas (Proyecto MDM)'

Only Vanderbilt University affiliated authors are listed on VUIR. For a full list of authors, access the version of record at https://iopscience.iop.org/article/10.1088/1748-0221/14/06/P06032 ; An embedding technique is presented to estimate standard model tau tau backgrounds from data with minimal simulation input. In the data, the muons are removed from reconstructed mu mu events and replaced with simulated tau leptons with the same kinematic properties. In this way, a set of hybrid events is obtained that does not rely on simulation except for the decay of the tau leptons. The challenges in describing the underlying event or the production of associated jets in the simulation are avoided. The technique described in this paper was developed for CMS. Its validation and the inherent uncertainties are also discussed. The demonstration of the performance of the technique is based on a sample of proton-proton collisions collected by CMS in 2017 at root s = 13 TeV corresponding to an integrated luminosity of 41.5 fb(-1). ; We congratulate our colleagues in the CERN accelerator departments for the excellent performance of the LHC and thank the technical and administrative staffs at CERN and at other CMS institutes for their contributions to the success of the CMS effort. In addition, we gratefully acknowledge the computing centers and personnel of the Worldwide LHC Computing Grid for delivering so effectively the computing infrastructure essential to our analyses. Finally, we acknowledge the enduring support for the construction and operation of the LHC and the CMS detector provided by the following funding agencies: the Austrian Federal Ministry of Education, Science and Research and the Austrian Science Fund; the Belgian Fonds de la Recherche Scientifique, and Fonds voor Wetenschappelijk Onderzoek; the Brazilian Funding Agencies (CNPq, CAPES, FAPERJ, FAPERGS, and FAPESP); the Bulgarian Ministry of Education and Science; CERN; the Chinese Academy of Sciences, Ministry of Science and Technology, and National Natural Science Foundation of China; the Colombian Funding Agency (COLCIENCIAS); the Croatian Ministry of Science, Education and Sport, and the Croatian Science Foundation; the Research Promotion Foundation, Cyprus; the Secretariat for Higher Education, Science, Technology and Innovation, Ecuador; the Ministry of Education and Research, Estonian Research Council via IUT23-4 and IUT23-6 and European Regional Development Fund, Estonia; the Academy of Finland, Finnish Ministry of Education and Culture, and Helsinki Institute of Physics; the Institut National de Physique Nucleaire et de Physique des Particules / CNRS, and Commissariat a l'Energie Atomique et aux Energies Alternatives / CEA, France; the Bundesministerium fur Bildung und Forschung, Deutsche Forschungsgemeinschaft, and Helmholtz-Gemeinschaft Deutscher Forschungszentren, Germany; the General Secretariat for Research and Technology, Greece; the National Research, Development and Innovation Fund, Hungary; the Department of Atomic Energy and the Department of Science and Technology, India; the Institute for Studies in Theoretical Physics and Mathematics, Iran; the Science Foundation, Ireland; the Istituto Nazionale di Fisica Nucleare, Italy; the Ministry of Science, ICT and Future Planning, and National Research Foundation (NRF), Republic of Korea; the Ministry of Education and Science of the Republic of Latvia; the Lithuanian Academy of Sciences; the Ministry of Education, and University of Malaya (Malaysia); the Ministry of Science of Montenegro; the Mexican Funding Agencies (BUAP, CINVESTAV, CONACYT, LNS, SEP, and UASLP-FAI); the Ministry of Business, Innovation and Employment, New Zealand; the Pakistan Atomic Energy Commission; the Ministry of Science and Higher Education and the National Science Center, Poland; the Fundacao para a Ciencia e a Tecnologia, Portugal; JINR, Dubna; the Ministry of Education and Science of the Russian Federation, the Federal Agency of Atomic Energy of the Russian Federation, Russian Academy of Sciences, the Russian Foundation for Basic Research, and the National Research Center "Kurchatov Institute"; the Ministry of Education, Science and Technological Development of Serbia; the Secretaria de Estado de Investigacion, Desarrollo e Innovacion, Programa Consolider-Ingenio 2010, Plan Estatal de Investigacion Cientifica y Tecnica y de Innovacion 2013-2016, Plan de Ciencia, Tecnologia e Innovacion 2013-2017 del Principado de Asturias, and Fondo Europeo de Desarrollo Regional, Spain; the Ministry of Science, Technology and Research, Sri Lanka; the Swiss Funding Agencies (ETH Board, ETH Zurich, PSI, SNF, UniZH, Canton Zurich, and SER); the Ministry of Science and Technology, Taipei; the Thailand Center of Excellence in Physics, the Institute for the Promotion of Teaching Science and Technology of Thailand, Special Task Force for Activating Research and the National Science and Technology Development Agency of Thailand; the Scientific and Technical Research Council of Turkey, and Turkish Atomic Energy Authority ; the National Academy of Sciences of Ukraine, and State Fund for Fundamental Researches, Ukraine; the Science and Technology Facilities Council, U.K.; the US Department of Energy, and the US National Science Foundation. Individuals have received support from the Marie-Curie program and the European Research Council and Horizon 2020 Grant, contract No. 675440 (European Union); the Leventis Foundation; the A. P. Sloan Foundation; the Alexander von Humboldt Foundation; the Belgian Federal Science Policy Office; the Fonds pour la Formation a la Recherche dans l'Industrie et dans l'Agriculture (FRIA-Belgium); the Agentschap voor Innovatie door Wetenschap en Technologie (IWT-Belgium); the F.R.S.-FNRS and FWO (Belgium) under the "Excellence of Science-EOS" -be.h project n. 30820817; the Ministry of Education, Youth and Sports (MEYS) of the Czech Republic; the Lendulet ("Momentum") Program and the Janos Bolyai Research Scholarship of the Hungarian Academy of Sciences, the New National Excellence Program UNKP, the NKFIA research grants 123842, 123959, 124845, 124850 and 125105 (Hungary); the Council of Scientific and Industrial Research, India; the HOMING PLUS program of the Foundation for Polish Science, cofinanced from European Union, Regional Development Fund, the Mobility Plus program of the Ministry of Science and Higher Education, the National Science Center (Poland), contracts Harmonia 2014/14/M/ST2/00428, Opus 2014/13/B/ST2/02543, 2014/15/B/ST2/03998, and 2015/19/B/ST2/02861, Sonata-bis 2012/07/E/ST2/01406; the National Priorities Research Program by Qatar National Research Fund; the Programa de Excelencia Maria de Maeztu, and the Programa Severo Ochoa del Principado de Asturias; the Thalis and Aristeia programs cofinanced by EU-ESF, and the Greek NSRF; the Rachadapisek Sompot Fund for Postdoctoral Fellowship, Chulalongkorn University, and the Chulalongkorn Academic into Its 2nd Century Project Advancement Project (Thailand); the Welch Foundation, contract C-1845; and the Weston Havens Foundation (U.S.A.).

Until the last major recession, there was an approach in macroeconomics that income distribution was not significant for macroeconomic processes. However, the recent major recession has prompted policymakers and economists to take into account the phenomenon of income inequality, its economic and social causes and consequences related to poverty, social inclusion, social trust, support of democratic institutions, economic growth, financial and other issues. In recent years, income inequality has been rising in many countries, and the International Monetary Fund, the OECD and other organizations underline the importance of addressing this problem. It is important to choose the right measures to make the right decisions in order to address the issues of growing income inequality. Their choice is influenced by the identification of factors influencing the change of income inequality and the impact assessment. The scale and change of income inequality can be influenced by the factors related to the market economy (globalization, technological progress) and the institutional factors (setting the rules of the game on the market, creating a certain environment). According to the factors analysed in the research, three groups of authors can be distinguished. Some authors (Asteriou, Dimelis, Moudatsou, 2014, Cabral, García-Díaz, Mollick, 2016, Lim, McNelis, 2016, Sheng, 2015, Haan, Sturm, 2017, Wade, 2004, Alvarez, 2015, Elmawazini, Sharif, Manga, Drucker, 2013, Jaumotte, Lall, Papageorgiou, 2013, Çelik, Basdas, 2010, Hermes, 2014, Richmond, Triplett, 2017, Franco, Gerussi, 2013, Stockhammer, Guschanski, Köhler, 2016, Soons, 2016, Jaumotte, Lall, Papageorgiou, 2008) investigate and assess the impact of market factors (globalization, financialization, technological progress) on income inequality, while other authors or the group of authors (IMF, 2014, Arestis, Gonzalez-Martinez, 2016, Checchi, Josifidis, Supic, Beker Pucar, 2017, Feld, Schnellenbach, 2014, Obadić, Šimurina, Sonora, 2014, Calderón, Chong, 2009, Checchi, García-Peñalosa, 2008, Saez, 2017, Jaumotte, Buitron, 2015, Bastagli, Coady, Gupta, 2012, Kenworthy, Pontusson, 2005) distinguish the impact of institutional factors (labour market institutions, welfare state) on income inequality. According to J. E. Stiglitz (2016), the market does not operate in a vacuum – it operates within an institutional setting. Therefore, the third group of authors can be identified that assess the impact of both market and institutional factors on inequality (Stiglitz, 2016, Atkinson, 2003, Josifidis, Supic, 2017, Josifidis, Mitrović, Supić, Glavaški, 2016, Huber, Stephens, 2014, Darcillon, 2015, Lin, Fu, 2016, Ghossoub, Reed, 2017, Kristal, Cohen, 2017, Alderson, Nielsen, 2002, Kus, 2012, Tridico, 2015, Dabla-Norris, Kochhar, Ricka, Suphaphiphat, Tsounta, 2015, Jain-Chandra, Kinda, Kochhar, Piao, Schauer, 2016). The results of empirical studies assessing the impact of different factors on income inequality are contradictory. There is a disagreement on the distinction between different factors influencing the change of inequality as well as the direction and strength of their impact. Therefore, it is relevant to determine what factors determine income inequality and what is their impact on income inequality. The aim of the research is on the basis of empirical research to analyse the impact of factors influencing the change of income inequality, to identify which factors have the greatest impact. Research methods are as follows: analysis, grouping and generalization of scientific articles. On the basis of the analysis of the studies, which evaluated the factors determining income inequality, five groups of factors determining income inequality have been identified: 1) globalization; 2) technological progress; 3) financialization; 4) labour market institutions; 5) welfare state. It is possible to state that some studies assess the impact of only one set of factors on the change of income inequality: globalization, financialization, labour market institutions or technological progress, while other studies assess more than two groups of factors. This reflects the authors' differing views on the factors and how they influence the change of income inequality. On the basis of the empirical results analysed in this research, it can be concluded that globalization tends to increase income inequality. However, the results of some studies show that globalization increases income inequality in both developed and developing countries, while the results of other studies show that globalization reduces income inequality in developing countries. The research assessing the impact of factors determining income inequality in EU countries (Asteriou, Dimelis, Moudatsou, 2014) found that in some countries (Austria, Belgium, Germany, France, Luxembourg, the Netherlands, the United Kingdom, Greece, Italy, Ireland, Portugal, Spain) the globalization led to the decrease in income inequality and in other countries (Finland, Sweden, Denmark and the new EU countries) it led to the increase. It has been found that: 1) the impact of trade globalization on changes of income inequality is ambiguous: in some studies it reduces income inequality, in others it increases income inequality or the impact is insignificant; 2) the impact of financial globalization on changes of income inequality is usually positive. Summarizing the impact of technological progress on income inequality, it has been found that technological progress increases income inequality, but the use of information and communication technologies (Internet and mobile communication) reduces income inequality. The impact of the group of financialization factors on income inequality is also ambiguous: 1) financial deepening increases income inequality by investigating the impact in many countries of the world, but it decreases it in developed countries; 2) if the impact of some financial development indicators on inequality is insignificant, then the impact of ratio between bank credits and GDP increases income inequality; 3) financial liberalization increases income inequality; 4) banking crises increase income inequality; 5) the intensity of microfinance reduces income inequality. One of the indicators of labour market institutions (trade union membership) is mentioned in the studies as both reducing and increasing (through channels of wage differences and unemployment rate) income inequality. The results of empirical research show that income inequality is reduced by labour protection laws, bargaining power in wage setting, and it is increased by labour market flexibility, capital per worker (through part of work and unemployment channels) and the ratio of minimum and average wage (through the gap of pay and unemployment rate channels). The factors of welfare state have a positive impact and reduce income inequality. The results of the research do not provide an unambiguous answer, but most evidence shows that labour market institutions and welfare state factors reduce income inequality, while factors of technological progress and financialization increase income inequality. In summary, technological advances, labour market institutions and globalization have the greatest impact on changes of income inequality.