Suchergebnisse

Tests with Portable Emissions Measurement Systems (PEMS) have demonstrated that diesel cars emit several times more NOX on the road than during certification on the New European Driving Cycle (NEDC). Policy makers and scientists have attributed the discrepancy to the unrealistically low dynamics and the narrow temperature range of NEDC testing. Although widely accepted, this assumption was never been put under scientific scrutiny. Here, we demonstrate that the narrow NEDC test conditions explain only a small part of the elevated on-road NOX emissions of diesel cars. For seven Euro 4–6 diesel cars, we filter from on-road driving those events that match the NEDC conditions in instantaneous speed, acceleration, CO2 emissions, and ambient temperature. The resulting on-road NOX emissions exceed by 206% (median) those measured on the NEDC, whereas the NOX emissions of all unfiltered on-road measurements exceed the NEDC emissions by 266% (median). Moreover, when applying the same filtering of on-road data to two other driving cycles (WLTP and CADC), the resulting on-road NOX emissions exceed by only 13% (median) those measured over the respective cycles. This result demonstrates that our filtering method is accurate and robust. If neither the low dynamics nor the limited temperature range of NEDC testing can explain the elevated NOX emissions of diesel cars, emissions control strategies used during NEDC testing must be inactive or modulated on the road, even if vehicles are driven under certification-like conditions. This points to defeat strategies that warrant further investigations by type-approval authorities and, in turn, limitations in the enforcement of the European vehicle emissions legislation by EU Member States. We suggest applying our method as a simple yet effective tool to screen and select vehicles for in-depth analysis by the competent certification authorities.

In einer wettbewerbsintensiven Branche wie der Automobilindustrie kommt der Vertriebssteuerung eine besondere Rolle zu. Allerdings sind die Bedürfnisse der Automobilhersteller nach einem ganzheitlichen Vertriebssteuerungssystem bisher nur unzureichend erfüllt. Daher wird in diesem Beitrag auf Basis von zahlreichen Experteninterviews ein umfassendes Konzept für die Vertriebssteuerung entwickelt. In dieser sog. Sales Scorecard werden die zentralen Einflussfaktoren auf den Vertriebserfolg in den umfassenden finanziellen und nicht-finanziellen Perspektiven zusammengetragen und mit messbaren Kennzahlen hinterlegt, so dass eine ganzheitliche strategische Steuerung des erfolgskritischen Vertriebs ermöglicht wird.
In highly competitive industries, such as the automotive industry, sales management plays a highly important role. However, the need of automotive OEMs for an integrated performance measurement system for the sales function has not yet been fully satisfied. Therefore, in this article, we develop a comprehensive concept for a sales management system, based on various interviews with experts. With this sales scorecard we incorporate the key influencing factors of the sales function in all relevant financial and non-financial perspectives and provide key performance indicators (KPI) in order to allow a holistic management of the sales function, which is critical for the companies' success.
Keywords: vertriebsprozess, sales scorecard, prozessperspektive, kundenperspektive, finanzperspektive

This report provides information about reforms to the International Monetary Fund, Congress's role in the reform process, and how the reforms could affect U.S. interests at the IMF.

The contribution Bach, Corneo, and Steiner (2008) has argued that the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results contained in Bach, Corneo, and Steiner (2008) to a rigorous analysis: We find major flaws and inconsistencies with regard to methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the measurement of effective tax rates, we provide values for what we term the comprehensive nominal tax rate" (CNTR) and show that the headline result in Bach, Corneo, and Steiner (2008) of 38.1% is underestimated by over 12 percentage points. As an important distributional result, the CNTR increases with increasing taxable income.

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results contained in Bach, Corneo and Steiner (2008) to a rigorous analysis: We find major flaws and inconsistencies with regard to methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the measurement of effective tax rates, we provide values for what we term the "comprehensive nominal tax rate" (CNTR) and show that the headline result in Bach, Corneo and Steiner (2008) of 38.1% is underestimated by over 12 percentage points. As an important distributional result, the CNTR increases with increasing taxable income.