Suchergebnisse

Der elterngeldrechtliche Einkommensbegriff in § 2 Abs. 1 S. 3 BEEG, der zur Bestimmung des elterngeldrelevanten Einkommens auf das Steuerrecht verweist, verursacht zahlreiche Abgrenzungsschwierigkeiten. Zentrale Frage ist dabei stets, ob das Einkommen im Elterngeldrecht streng nach Maßgabe des Steuerrechts zu ermitteln ist, selbst wenn dies zu Ergebnissen fu¨hrt, die dem Zweck des Elterngeldes zuwiderlaufen. Wa¨hrend zuna¨chst in Einzelfa¨llen eine elterngeldspezifische Auslegung vorgenommen wurde, lo¨st auch das BSG dieses Spannungsfeld mittlerweile konsequent zugunsten des Steuerrechts auf und erkennt damit den weiten Gestaltungsspielraum des Gesetzgebers an. Gegenstand der Arbeit ist die Frage, ob das Steuerrecht die passende Referenz für die Einkommensermittlung im Elterngeldrecht ist. Die Untersuchung wird zum Anlass genommen, ein System der Einkommensbegriffe im Sozialrecht zu erarbeiten und auf dieser Grundlage einen Reformvorschlag zum geltenden Einkommensbegriff zu unterbreiten. / »The Concept of Income under Parental Benefit Law. On Tying the Determination of Income under Parental Allowance Law to Tax Law«: The paper deals with the concept of income in § 2 para. 1 sentence 3 BEEG, which refers to tax law to determine the income relevant for parental allowance. The link to tax law is intended to simplify the administrative procedure, but leads to delimitation difficulties and contradictions. The study is taken as an opportunity to work out a system of income concepts in social law and, on this basis, to submit a reform proposal for the current income concept.

This study examines derivative practices of Australian and Canadian firms from 2009 to 2013 in a post-global financial crisis environment. Our results show significant differences in the level of derivative usage between both countries, in contrast to earlier hedging studies. We also observe that Canadian firms have a higher propensity to use financial derivatives. We find similarities in derivative usage for firms operating in the industrials, materials, consumer discretionary, and healthcare industries. However, corporate derivative practices seem to be significantly different for energy and IT firms during the sample period.

Artificial intelligence and robotic technologies have grown in sophistication and reach. Accordingly, research into mixed human–robot teams that comprise both robots and humans has expanded as well, attracting the attention of researchers from different disciplines, such as organizational behavior, human–robot interaction, cognitive science, and robotics. With this systematic literature review, the authors seek to establish deeper insights into existing research and sharpen the definitions of relevant terms. With a close consideration of 150 studies published between 1990 and 2020 that investigate mixed human–robot teams, conceptually or empirically, this article provides both a systematic evaluation of extant research and propositions for further research.

The lack of access to modern energy services, sometimes also referred to as energy poverty, is a significant global development challenge. This paper provides an analysis of energy access in Small Island Developing States (SIDS), sheds light on current challenges and provides insights on opportunities to improve access to modern energy services in these countries. It provides an overview of energy access levels within the African, Caribbean and Pacific SIDS regions to refocus attention on their frail economies and dependence on imported fossil fuels. The focus here is on three specific factors that are still not well investigated: issues which relate to grid-extension, the lack of trained personnel for decentralised electrification and a high reliance on imported energy which drains Gross Domestic Product (GDP). A selection of SIDS case studies highlighting endeavours to expand energy access provide a basis on which key measures to expand electrification are suggested. Enabling conditions identified included a high level of commitment from the government and the setting up of an independent regulatory body with rulemaking and adjudicative powers. Additionally, the setting up of a cost-reflective tariff structure and appropriate fiscal framework are highlighted which can contribute towards electricity access expansion in island context.

Abstract Small Islands Developing States (SIDS), but also other developing countries especially in the Global South, still face distinctive challenges to ensure sustainable livelihoods for their current population as well as future generations. These include the access to and the production as well as provision affordable of energy. Despite a large potential for the production of renewable energy, availability and cost-effectiveness of energy efficiency technologies, the Global South still show a heavy reliance on fossil fuels to meet its energy demands, not least due to a lack of skilled human resources in the energy sector. Embracing ICT solutions, in the area of energy, can be a valuable crosscutting measure to promote education for sustainability and address the chronic human capacity problem that constrains the quicker uptake of sustainable energy technologies in SIDS. Drawing from a concrete project example involving Small Island Developing States, this paper explores the importance of open-access online courses for improved lifelong learning. The "Lifelong Learning on Energy Efficiency, Access and Security in African and Pacific Small Island Developing States", (short L3EAP) case study offers valuable insights into the practical development and implementation of a demand-driven approach. The L3EAP learning module addresses distinctive knowledge and technology needs and demands of developing countries in the field of sustainable energy production, renewable energy production, energy efficiency and energy security. In line with the global trend in digitalization, it is suggested that open-access online learning courses can boost education for sustainable development, reflected by the increasing number of openly accessible online learning opportunities and growing interest by further stakeholders groups, e.g. businesses and government staff. Finally, the paper also proposes some lessons recommendations and measures for integrating and utilizing ICT learning solutions in support of individual capacity-building and the sustainable socio-economic development in the Global South.