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Maria Theresia: die Kaiserin in ihrer Zeit : eine Biographie
Eine "Weiberherrschaft" war im 18. Jahrhundert an sich nicht ungewöhnlich - ungewöhnlich aber war, dass Kaiserin Maria Theresia das Geschäft des Regierens als ihre persönliche Aufgabe derart ernst nahm und mit äußerster Akribie betrieb. Damit unterschied sie sich von vielen europäischen Monarchen, die lieber ihren Neigungen nachgingen und die Amtsgeschäfte gern anderen überließen. Dass Maria Theresia nicht nur in dieser Hinsicht eine außergewöhnliche Frau war, zeigt diese eindrucksvolle Biographie. Barbara Stollberg-Rilinger lässt in ihrer meisterhaften Darstellung die Verhältnisse am Habsburger Hof, in der Stadt Wien, im Heiligen Römischen Reich und in den vielen Ländern lebendig werden, aus denen sich die Monarchie zusammensetzte. Ihre Haupt- und Staatsaktionen wie der Erbfolgekrieg (1740 - 1748) oder der Siebenjährige Krieg (1756 - 1763) gegen ihren Erzfeind Friedrich den Großen von Preußen werden ebenso anschaulich beschrieben wie das Verhältnis zu Ehe, Sexualität und Schwangerschaft, die Erziehung ihrer vielen Kinder, die Divertissements bei Hofe, die erbitterten Konflikte mit dem Sohn und Mitregenten Joseph II. und nicht zuletzt die unbarmherzige Religionspolitik der kompromisslos katholischen Kaiserin, die am Ende wie aus der Zeit gefallen schien. Gestützt auf zahllose, mitunter kaum bekannte Quellen, entsteht ein ganz einzigartiges Portrait Maria Theresias. Es ist frei von hagiographischen Zügen und zeigt eine Matriarchin von äußerstem Pflichtbewusstsein, die sich selbst ebenso wie ihre Familie und ihre Untertanen einem strengen Regiment unterwarf. Gewinner des Preises der Leipziger Buchmesse 2017, Kategorie Sachbuch
Water Quality and Pollution Index in Grenjeng River, Boyolali Regency, Indonesia
Grenjeng River is one of the irrigation water resources which is currently polluted by waste from industrial, livestock and domestic activities. This study aims to assess the quality and index of water pollution based on physical-chemical and biological parameters in the Grenjeng River, Boyolali Regency. Sampling of river water was carried out in dry and rainy seasons which were taken at three observation stations (upstream, middle stream and downstream). Results from laboratory analysis were compared with water quality standards according to Government Regulation No.82/2001, and quality status was based on the Pollution Index method in accordance with the attachment to Minister of Environment Decree No.115/2003. This study shows that BOD of 53-5.7 mg L-1, COD of 49-510.5 mg L-1 and total coliforms of 540-2,400,000 mLin dry season have exceeded the quality standard water classes, while in rainy season total coliforms 24,000-240,000 mLhave exceeded the standard water for all water classes. The pollution index of the river water in dry season has reached polluted to extremely polluted levels and the index of the river water in rainy season has reached moderately polluted to polluted levels. This condition shows that the practice of dumping waste into river bodies can directly affect river water quality. The irrigation water source for agricultural must comply with irrigation water quality standards so that is suitable as irrigation water for plants. Environmentally friendly approach is needed to prevent worse pollution, which is done by increasing public awareness and business actors in managing liquid waste by making the integrated wastewater treatment system.
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Die Kopenhagener Kriterien - gemeinsame menschenrechtliche Standards für Mitgliedstaaten und Kandidatenländer?
In: Jahrbuch Menschenrechte, Band 2005, Heft jg
ISSN: 2310-886X
The use of SME tax incentives in the European Union
In: Discussion paper 17-006
In: Public finance and corporate taxation
Growth Performance of Hermetia illucens and Tenebrio molitor in Different Organic Waste Biconversion Process
In: International journal of multicultural and multireligious understanding: IJMMU, Band 8, Heft 8, S. 64
ISSN: 2364-5369
The amount of organic waste in Indonesia has increased. One solution to reduce the amount of organic waste is to use the concept of bioconversion. Bioconversion can be done using the larvae of insects Hermetia illucens and Tenebrio molitor. The type of organic waste and the amount of organic waste given affects the change in body weight of the larvae Hermetia illucens and Tenebrio molitor (P>0.01). The largest change in the body weight of Hermetia illucens larvae occurs in the market waste media and the largest change in the body weight of Tenebrio molitor larvae occurs in chicken manure. The survival rates of Hermetia illucens and Tenebrio molitor are highest in the market waste media.
When do You Want It? : Determinants of Future-Oriented Political Thinking
Many studies have examined whether citizens prefer direct or stealth democracy, or participatory democratic processes. This study adds to the emerging literature that instead examines the temporal aspect of citizens' process preferences. We use a survey with a probabilistic sample of the Finnish voting-age population (n = 1,906), which includes a measure of the extent to which citizens think democratic decision-making should maximize welfare today or ensure future well-being. Calling this dimension of democratic process preferences future-oriented political thinking, we demonstrate that people hold different but consistent views regarding the extent to which democratic politics should balance between present and future benefits. We find that future-oriented political thinking is linked to general time orientation, but the linkage varies across respondent groups. Politically sophisticated individuals are less future-oriented, suggesting that intense cognitive engagement with politics is linked with a focus on present-day politics rather than political investment in the future. ; Peer reviewed
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ANALISIS KLASTER INDUSTRI ENTING GETI BERDASARKAN KINERJA UKM DAN KUALITAS PRODUK MENGGUNAKAN K-MEANS CLUSTERING
ABSTRAKEnting geti merupakan salah satu produk jajanan lokal khas Blitar yang terletak di Desa Rejowinangun, Kecamatan Kademangan. Pemerintah menjadikan Desa Rejowinangun sebagai salah satu desa wisata dengan konsep one village one product (OVOP) dan produk unggulan dari desa tersebut adalah enting geti. Sebagian besar dari UKM tersebut sudah memiliki kinerja dan kualitas produk yang baik akan tetapi, permasalahan yang terjadi pada UKM enting geti adalah belum adanya pembagian klaster atau pengelompokkan UKM untuk menetapkan jenis usaha dari masing-masing UKM, kurangnya asosiasi antar UKM, belum ada informasi dan penyuluhan terkait teknologi dan standar produk. Tujuan penelitian adalah menentukan pembagian klaster dari 6 UKM enting geti di Blitar untuk menentukan jenis usaha dari masing-masing UKM. Analisis pertama yang dilakukan adalah analisis klaster menggunakan metode K-means clusteringyang didapatkan pembagian klaster sebanyak 2 klaster. Pembagian klaster didapatkan dari hasil perhitungan Sum of Square Error di metode Elbow. Hasil klaster 1 dan 2 dibedakan menjadi jenis usaha dimana klaster 1 masuk pada jenis usaha kecil dan klaster 2 masuk pada jenis usaha mikro. Pada klaster 1 memiliki 3 anggota UKM yaitu UKM Kuda Terbang, UKM Mas Puri dan UKM Rita Puri, sedangkan klaster 2 memiliki 3 anggota yaitu UKM Wina Puri, UKM Sumber Rejeki dan UKM Kapal Layar. Usulan perbaikan yang dapat diimplementasikan pada klaster 1 adalah perlu dibentuknya asosiasi dengan UKM yang lain dan pihak pemerintah, sedangkan pada klaster 2 perlu ibentuk kerja sama dengan pihak pemerintah untuk pengajuan nomor P-RT, informasi pemasaran, modernisasi teknologi, SOP kerja, dan standar mutu produk. ABSTRACTEnting geti is one of traditional local snack located in Rejowinangun Village, Kademangan District, Blitar. The government made Rejowinangun Village one of the tourist villages and the concept of one village one product (OVOP) and become a special product. There are 15 SMEs but only 6 SMEs are still actively producing. Most of these UKMs have good performance and product quality, however, the problems are the absence of a cluster or grouping of SMEs to determine the type of business of each SME, lackof associations between SMEs, information and counseling related to technology and product standards. The purpose of this study is to determine the cluster distribution of 6 SMEs in Blitar to determine the type of business of each SME. The first analysis carried out was cluster analysis using K-means clustering method which obtained 2 clusters. Distribution of clusters is obtained from the calculation of Sum of Square Error in the Elbow method. Cluster 1 and 2 are differentiated into the types of businesses where cluster 1 is included in the type of small business and cluster 2 is in the type of micro business. Cluster 1 has 3 SME members are Kuda Terbang, Mas Puri and Rita Puri, while cluster 2 has 3 members are Wina Puri, Sumber Rejeki and Kapal Layar. Proposed improvements that can be implemented in cluster 1 are need to establish associations with other SMEs and the government, while in cluster 2 it is necessary to establish cooperation with the government to submit P-IRT numbers, marketing information, technology modernization, SOP work and product quality standards.
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The use of SME tax incentives in the European Union
This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted companies. We find that SME tax incentives are a commonly used measure among European policy makers. The vast majority of regimes, however, only marginally reduce the tax liability of SMEs. If major reliefs are available, they mostly stem from special tax rates whereas tax credits and special allowance play a minor role. In the second main part of the analysis, we examine the arguments potentially justifying the usage of SME tax incentives. As a main result, small firms per se do not create more jobs and innovations nor do they face insurmountable financing constraints. The existence of market failures commonly associated with SMEs - and possibly warranting the use of SME tax incentives - can therefore not be confirmed. Instead, disproportionate tax compliance costs for small entities constitute the most compelling argument for a special tax treatment. These compliance costs can most appropriately be addressed by administrative reliefs. Special tax rates, tax credits and allowances, in contrast, are not only inefficient but also ineffective in this regard. Instead of improving the neutrality of the overall tax system, the latter are likely to add further distortions and unnecessary complexity. Altogether, the focus of policy-makers should thus shift from providing discriminatory incentives to the design of a generally neutral and simple tax system, which would benefit small as well as large enterprises.
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
In: Discussion paper 14-047
In: Public finance and corporate taxation
Frauen in Männerkleidern: weibliche Transvestiten und ihre Geschichte
In: Wagenbachs Taschenbuch 678
Ex-post evaluation of the Danish pesticide tax: A novel and effective tax design
In: Land use policy: the international journal covering all aspects of land use, Band 126, S. 106549
ISSN: 0264-8377
Toward more reliable stability measurements in stance:Recommendations for number of measurements, foot position and feedback - A cross-sectional study among servicemen
In: Van Der Heijden , S M T , Prins , M R & Van Der Wurff , P 2019 , ' Toward more reliable stability measurements in stance : Recommendations for number of measurements, foot position and feedback - A cross-sectional study among servicemen ' , Military Medical Research , vol. 6 , 21 , pp. 1-9 . https://doi.org/10.1186/s40779-019-0212-y
Background: In the military, insufficient postural stability is a risk factor for developing lower extremity injuries. Postural stability training programs are effective in preventing these injuries. However, an objective method for the measurement of postural stability in servicemen is lacking. The primary objective of this study was to assess the influence of the number of repetitions, different foot positions and real-time visual feedback on postural stability, as well as their effects on the intrasession reliability of postural stability measurements in servicemen. The secondary objective was to assess the concurrent validity of the measurements. Methods: Twenty healthy servicemen between 20 and 50 years of age and in active duty were eligible for this quantitative, cross-sectional study. The measurements took place on a force plate, measuring the mean velocity of the center of pressure. The participants were asked to stand as still as possible in three different foot positions (wide stance, small stance, and on one leg), five times each for 45 s each time, and the measurements were performed with and without real-time visual feedback. Results: We observed a significant main effect of foot position (P < 0.001), but not of visual feedback (P = 0.119) or repetition number (P = 0.915). Postural stability decreased in the more challenging foot positions. The ICC estimates varied from 0.809 (one repetition in wide stance) to 0.985 (five repetitions on one leg). The common variance (R 2 ) between different foot positions without feedback varied between 0.008 (wide stance) and 0.412. Conclusions: To yield reliable data, wide-stance measurements should be conducted three times, and small-stance measurements and measurements on one leg should be conducted two times. The scores of a measurement in a particular foot position cannot predict the scores of measurements in other foot positions.
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