This thesis is analyzing the development of debt and deficit situation in the Czech Republic and France. Our main research questions are: why the Czech Republic and France have different debt and deficit? What are the effects and causes of debt and deficit? How Czech Republic and France wants to reduce the level of debt and deficit? These are the central questions we try to answer in this thesis. To pursue a systematic analysis, we start with a theoretical section on we described different theories of debt/deficit and budgetary rules effects on the economy in order to understand characteristics of debt issues. From these findings, we have resulted causes and differences of debt situations in our countries, which is part of empirical analysis. This is done by evolution of debt/deficit and factors that affect level of debt/deficit. We analyzed three mains factors and due to this factors that influence debt/deficit we can clearly see why our countries have different levels in debt problem. Regarding this we can say our countries are different in many respects. The major difference is monetary policy due to French member of Eurozone. Also the way how to get from debt issue and find a compromise between government reforms and interests of citizens will vary in the future.

Operation scales of the travel agencies can be giant or tiny in term of sizes. No matter in Taiwan or abroad, most trvel agents are SMEs (small and medium enterprises), while some large-scale foreign or mainland travel agencies are even bigger than ordinary banks or airlines. Travel agents play a role as an important channel for travelers. They collect a considerable huge amount of money from travelers and pay to the suppliers just like a temporary God of Wealth. Airline tickets and tour fares end up to some hundred millions or even some billions of turn over (in total amount counting method) commonly. This is an industry which charges in advance before providing services. In addition to the shorter term of airline credit, six elements of travel - meals, accommodations, transportations, sightseeing, shopping, and entertainments, are allowed routinely credited periodically, especially tours fares often accumulated to an astronomical figures. This sevice industry is quite different from other manufacture suffered from the "inventories" problem, but with something in common, it has a huge amount of outstanding accounts remain unsettled, or even worse to cause the phoenomenon of financial black hole with "assets virtually inflated and liabilities virtually reduced". Several large tours wholesalers in Taiwan went bankruptcy might be owing to these reasons. Even the subsidiary of TUI, the world's largest tours group, outbroke similar news incident in early 2011. It was not singly but in pairs, Reuters reported that Europe's second largest travel company Thomas Cook facing financial crisis in late 2011, were forced to acquire ¢G 2 billion loan from banks to survive in the coming low winter season. A great amount of accumulated money often causes a crisis of credit expansion, if any ambitious entrepreneur seeks to gain more profits from other reinvestments, intends to get real estates, accquitions, mergers, and other risky investments, possibly resulted in large scale damage with both investments and foreign currency exchange losses, when facing an economy downturn or political turmoils. "Financial management" is always the primary course of business running. Emphasis on the "financial problems management" is not just a slogon, and not just to watch bank deposits closely, but also to realize how and what sholuld be seriously paid attention to. Revenue increasing and cost cutting are always the true value of financial management on business development. The differences of corporate finance from time to time are as same as different figures of human pulse, blood presure, or blood suguar that varies at diffent times or in different conditions. Financial management of a company is just like personal health management, such as people in different stages faces different situations and needs. So companies must grasp the pulse of business development in different stages to plan for the future direction. Many companies seek to maximize profits at the same time, yet ignoring the strong managing and decision-guiding functions of financial management. Newspapers and magazines often report how many employees and consumers are impacted by the closing of plants or travel agencies, many of them are wellknown enterprises. Although the global economic downturns, the failure of business diversification or reinvestment hold-up losses and other factors might take the blames. But as the old saying: "There is no sunset industry but only sunset enterprises." How to survive in the harsh environment? We must strengthen to master financial management, through analysis and control of "financial problems management" to generate necessary resources and to cut the costs to enhance the business performance. "The management of financial problems among travel industry" is really the weakest point of this industry. Practical financial management books or informations for travel agencies are not easy to be found in stores or other resources. In past decades we have seen the rotation of rises and falls in the industry, we strongly believe "Accounting and Financial Management" is the basis for all kinds of management. This thesis contains the examples of Phoenix Tours International and other travel agents among Taiwan travel industry. The real experiences of daily practices are the most important contents. I attempt to integrate academic theories into daily practices, a little theoretical but more practical argument, to provide better healthy informations for the industry. Despite the company accounting system, I had also tried to establish a basic financial training material for my management team. Wish all our colleagues will not repeat the same financial errors of their predecessors. Under the guideline of Taiwan Tourism Bureau which is committed to developing tourism with ¡§Vanguard for excellences and piloting for all projects¡¨, I tried to do my best to write down personal experiences and researches knowledge as basic works. Hope to bring up some echoes and brainstormings, to lead a brighter future and better progress for the industry. All the appendixes to this thesis are important references to the main text. Many of them are also my writings in the past. At last, IFRSs regulations will soon be implemented, we have to find out its impacts on the enterprises that should not be underestimated. Not only affect financial and accounting areas, information system, performance reward systems, investor relations, tax and legal aspects will also have significant impacts. IFRSs conversion or convergence may not only be an easy task, but provides an excellent opportunity for companies to re-examine the existing financial strategies, accounting policies, management systems, process efficiencies, risk managements, internal controls, system functions, corporate governances and investor relations practices, such as whether to meet current and future needs, and take this opportunity to enhance their strengths by improving inadequacies.

Ce mémoire de thèse porte sur les ondes progressives pour l'équation de Gross-Pitaevskii, et les ondes solitaires pour les équations de Kadomtsev-Petviashvili.<br /><br />L'équation de Gross-Pitaevskii est un modèle pour l'analyse des condensats de Bose-Einstein, de la supraconductivité, de la superfluidité ou de l'optique non linéaire. Les équations de Kadomtsev-Petviashvili décrivent l'évolution d'ondes dispersives, faiblement non linéaires, et des ondes sonores dans les matériaux anti-ferromagnétiques.<br /><br />On s'intéresse ici aux propriétés d'existence et au comportement asymptotique de ces ondes. On montre la non-existence des ondes progressives supersoniques, non constantes, d'énergie finie, pour<br />l'équation de Gross-Pitaevskii en dimension supérieure ou égale à deux, puis celle des ondes progressives soniques, non constantes, d'énergie finie, en dimension deux. On décrit ensuite le comportement asymptotique des ondes progressives subsoniques, d'énergie finie, pour l'équation de Gross-Pitaevskii, puis celui des ondes solitaires pour les équations de Kadomtsev-Petviashvili en dimension supérieure ou égale à deux.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts. Syftet med förevarande uppsats är därför att avgöra vilken beräkningsmetod som har stöd i nu gällande svensk rätt för beräkning av bruttolön vid nettolöneavtal. I avsaknad av en direkt reglering av beräkning av bruttolön utifrån ett nettobelopp sker tolkningen av gällande rätt i stor utsträckning efter praxis och doktrin. Dock tillmäts även skatterättsliga principer en avgörande betydelse då de utgör viktiga hjälpmedel för tolkning av skatterätt. En analys av rättskällorna ger dock stöd för olika slutsatser. Ett nyligen lämnat prejudikat från Regeringsrätten anger klart att avdrag inte ska beaktas vid bruttolöneberäkningen medan skatterättsliga principer, tidigare praxis och argumentation framförd i doktrin ger för handen att avdrag ska beaktas vid beräkningen. Författaren finner att Regeringsrättens domskäl saknar rättslig grund, varför det nya prejudikatet lämnas utan hänseende. Gällande rätt ger därmed stöd för en beräkningsmetod där skattemässiga avdrag beaktas vid omräkningen av nettolön till bruttolön. / To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement. Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.

Globally female smoking rates are considerably lower than male smoking rates. However, there is great concern regarding female smoking due to the potential for future increases and the associated harm to health. To gain a better understanding regarding female smoking, this study examines the role of gender equality and economic development in explaining the variability in female smoking rates and female-to-male smoking differentials by examining data from 193 World Health Organization member states. Data on the dependent variables, female smoking prevalence rates and female-to-male smoking prevalence ratio, were obtained from the Tobacco Atlas. Data on independent variables i.e., measures of gender equality and gross national income per capita, proxy measure for economic development, were obtained from the 2005 Human Development Report, Central Intelligence Agency, and the World Bank. A composite gender equality index was constructed from the individual measures of gender equality. Multiple regression analysis showed composite gender equality index and gross national income per capita to be significant positive predictors of relative and absolute female smoking rates, with income being a stronger predicator. Individual measures of gender equality failed to show significance with either dependent variable. The results attest to the need for disentangling smoking from the notion of advancement in gender equality and economic development.

Bendras šio darbo, tema „Darbo sutarčių nutraukimo už šiurkščius darbo pareigų pažeidimus, kuriais kėsinamasi į turtą, turtines teises ir turtinius interesus (Darbo kodekso 235 straipsnio 2 dalies 2 ir 7 punktas)“, tyrimo tikslas – darbo sutarčių nutraukimo už šiurkščius darbo pareigų pažeidimus, numatytus Darbo kodekso 235 straipsnio 2 dalies 2 ir 7 punktuose reglamentavimo bei praktinio įgyvendinimo klausimų analizė. Pirmoje dalyje atskleidžiamos veikų, numatytų Darbo kodekso 235 straipsnio 2 dalies 2 ir 7 punktuose, sampratos, analizuojamas jų pasireiškimo darbo teisiniuose santykiuose galimybės ir būdai, pateikiami pasiūlymai kaip organizuoti turto, turtinių teisių ir turtinių interesų apsaugą. Antroje dalyje, lyginant Darbo įstatymų kodeksą, Darbo sutarties įstatymą ir Darbo kodeksą, analizuojama kaip keitėsi darbo sutarties nutraukimo be ispėjimo reglamentavimas po Lietuvos Respublikos nepriklausomybės atkūrimo, taip pat, remiantis šią dieną galiojančiu Darbo kodeksu bei Lietuvos Aukščiausiojo Teismo formuojama vieninga teismų praktika, nagrinėjama darbo sutarties nutraukimo, kaip drausminės nuobaudos, įgyvendinimo tvarka. Šioje darbo dalyje pateikiami Lietuvos įmonių apklausos apibendrinimo rezultatai bei tam tikri jų vertinimai. Darbo pabaigoje pateikiamos, pirmoje ir antroje dalyje išanalizuotų klausimų pagrindu prieitos išvados, taip pat temos atskleidimui naudotos literatūros sąrašas. / The general task of this work is analysis of legal regulations on Termination of Employment Contracts Due to Gross Breach of Work Duties (Paragraphs 2 (2) and 2 (7) of Article 235 of the Labour Code of the Republic of Lithuania) and their practical application. The first part discloses conceptions of deeds provided in the Labour Code of the Republic of Lithuania (Paragraphs 2 (2) and 2 (7) of Article 235) and also how those deeds display in the relations governed by the Labour Law. There are some suggestions made how the Employer could organize protection of his property, property rights and property interests. The second part contains analysis of regulation of termination of employment contracts due to gross breach of work duties changed since the rehabilitation of the Independence of Lithuania Republic. The order of application of termination of the labour contract as a disciplinary punishment is analysed on the ground of the valid Labour Code and the unified court practise formed by the Supreme Court of the Republic of Lithuania. There are drawn some conclusions based on questionnaire filled by Lithuania companies. The conclusions on the subjects analyzed in the first and second parts of the work are drawn by the author at the ending as well as the list of literature referred to.

Magistro baigiamajame darbe aptariamas Lietuvos teisinėje sistemoje įtvirtintas apkaltos procesas – aukščiausių valstybės pareigūnų konstitucinės atsakomybės forma. Darbe nagrinėjami įvairūs apkaltos proceso elementai: aptariamas teisės pažeidimas kaip konstitucinės atsakomybės taikymo pagrindas, apkaltos proceso eiga ir jos reglamentavimo raida Lietuvoje, apkaltos proceso teisinių pasekmių klausimai. Darbe aptariama tiek konstitucinė apkaltos proceso samprata, tiek ir ordinarinėje teisėje įtvirtintas reguliavimas, taip pat praktinio pobūdžio problemos bei klausimai, kilę apkaltos procesą reglamentuojančias normas taikant praktikoje. Nagrinėjama, ar ordinarinėje teisėje įtvirtintas reguliavimas visada atitinka konstitucinę apkaltos sampratą, kokių priemonių vienu ar kitu metu turėjo imtis įstatymų leidėjas, siekdamas užtikrinti Seimo statute ar kituose teisės aktuose išdėstytų apkaltos proceso elementų atitiktį Konstitucijai. Darbo pabaigoje, atsižvelgiant į Europos Žmogaus Teisių Teismo sprendimą byloje Paksas prieš Lietuvą bei šio sprendimo įgyvendinimo problematiką, aptariami įvairių subjektų pateikti pasiūlymai, kaip turėtų būti keičiami vidaus teisės aktai, susiję su apkaltos proceso teisinių pasekmių klausimu. / This master thesis concentrates on impeachment procedures as it is a form of constitutional liability of highest state officials in Lithuania. There is a number of aspects of the impeachment procedure that are analysed in this paper: a violation of a law as a ground for applying constitutional liability, elements of impeachment procedure and the evolution of them through the years since Constitution of Lithuania was adopted in 1992, the questions concerning legal consequences of impeachment. In this paper it is analysed both the constitutional concept of impeachment and it‘s regulation in ordinary law and also the problems and questions that arose in practice when the legal norms regulating imeachment have been applied. Part of the research concentrates on whether the regulation in ordinary law is always compatible with the constitutional provisions and also what steps legislative had to make to make sure that Statute of Seimas or other acts are in accordance with Constitution. As European Court of Human Rights declared in it‘s verdict of the case Paksas v. Lithuania that Lithuania violated Article 3 of Protocol 1 of European Convention on Human Rights and Fundamental Freedoms by establishing unconditional and permanent prohibition to participate in parliamentary elections for a person guilty of breach of oath and thus removed from office, the proposals made to amend the Lithuanian legal system are also investigated.

Baigiamajame magistro darbe yra nagrinėjamas Baltijos šalių – Lietuvos, Latvijos ir Estijos BVP, jo kitimo tendencijos bei pagrindiniai makroekonomikos rodikliai – galutinio vartojimo išlaidos, prekių ir paslaugų importas bei eksportas, investicijos, užimtųjų darbo rinkoje skaičius bei BVP defliatorius. Išnagrinėti šių rodiklių apibrėžimai bei ekonominė prasmė, taip pat apžvelgta sukaupta mokslininkų patirtis modeliuojant juos. Siekiant išsiaiškinti ryšius tarp šių rodiklių atlikta koreliacijų bei Grangerio priežastingumo analizė. Modeliuojant, visų pirma, rasti ilgalaikiai sąryšiai tarp kintamųjų, o po to kiekvienai šaliai specifikuotas paklaidų korekcijos modelis bei įvertintas šio modelio tikslumas. Išnagrinėjus praktinius ir teorinius aspektus, pateikiamos baigiamojo darbo išvados ir pasiūlymai. Darbą sudaro 5 dalys: įvadas, analitinė - metodinė dalis, tiriamoji dalis, išvados ir pasiūlymai, literatūros sąrašas. Darbo apimtis – 112 p. teksto be priedų, 60 iliustr., 35 lent., 28 bibliografiniai šaltiniai. Atskirai pridedami darbo priedai. / The gross domestic product of the Baltic States – Lithuania, Latvia and Estonia, has been examined in the master thesis. Trends of the GDP and the main macroeconomic indicators – gross final consumption expenditure, imports and exports of goods and services, investment, labor force and GDP deflator have been analyzed. The definitions of these indicators and an economic sense, as well as researchers' experience in modeling, have been examined. In order to establish the relationship between these variables, analysis of the correlation and Granger causality test has been performed. In particular, modeling started with the finding of the long – term relationship between selected indicators. After that the error correction model has been specified and the accuracy of this model has been estimated. After the examination of the practical and theoretical aspects, the conclusions and recommendations have been presented. Structure: introduction, analytical – methodical part, research part, conclusions and suggestions, references. Thesis consists of: 112 p. text without appendixes, 60 pictures, 35 tables, 28 bibliographical entries. Appendixes included.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Obwohl Böden des Kronendachs (canopy soils) deutlich zur oberiridischen labilen Biomasse beitragen können, werden sie oft in Studien über Nährstoffkreisläufe übersehen. In Wäldern mit einem großen Vorkommen an Böden im Kronendach, wie beispielsweise jene in tropischen Bergregionen, könnte dies zu einem unvollständigen Verständnis der Gesamt-Nährstoffprozesse des Waldes beitragen. Böden im Kronendach sind Ansammlungen organischen Materials, welche gewöhnlich auf Zweigen von Bäumen tropischer Wälder zu finden sind. Sie bestehen in erster Linie aus zersetztem epiphytischen Material aber umfassen auch herunterfallendes Laub, Staub, wirbellose Tiere, Pilze und Mikroorganismen. Es gibt nur eine Handvoll Studien, die Stickstoff (N) Kreisläufe und/oder Treibhausgas (THG) Flüsse in Böden des Kronendachs untersucht haben und keine hat versucht die tatsächlichen Feldraten zu bestimmen oder herauszufinden, wie sich diese Böden – welche besonders sensibel gegenüber atmosphärischen Prozessen sind – mit Nährstoffdeposition ändern könnten. Diese Dissertation stellt die Ergebnisse einer Forschungsstudie dar, welche N-Umsatzraten und THG Flüsse von Böden des Kronendachs quantifiziert und untersucht, wie diese Raten durch zunehmende Mengen an N und Phosphor (P) im Boden verändert werden. In Gebieten mit atmosphärischer N- und P-Deposition, erhalten Böden des Kronendaches sowohl direkte als auch indirekte Nährstoffeinträge auf Grund von angereichertem Bestandsniederschlag und Pflanzenstreu. Es wurden folgende Umsatzraten in Böden des Kronendachs tropische Bergwälder entlang eines Höhengradienten (1000 m , 2000 m , 3000 m) gemessen: (1) asymbiotische biologische N2-Fixierung, (2) Netto- und Brutto-N-Transformation, und (3) Kohlendioxid (CO2), Methan (CH4) und Lachgas (N2O) Flüsse. Zudem wurden indirekte Auswirkungen von N-und P-Gaben, die auf dem Waldboden ausgebracht wurden, untersucht. Umsatzraten der N2-Fixierung, des N Kreislaufes und von THG Flüssen, welche in Böden des Kronendachs gemessen wurden, wurden mit denen vom Waldboden verglichen (entweder als Teil dieser Arbeit oder in parallelen Studien von zwei anderen Mitgliedern unserer Arbeitsgruppe), um die Aktivität von Böden des Kronendachs in den Kontext des gesamten Waldes zu stellen. N2-Fixierung wurde mit der Acetylenreduktionsmethode, Netto-N-Umsatzraten wurden mittels in situ Inkubationen (buried bag method) und Brutto-N-Umsatzraten wurden mit der 15N-Verdünnungsmethode (15N pool dilution technique) bestimmt. Gasflüsse wurden sowohl unter Verwendung statischer Kammern gemessen, deren Sockel permanent im Boden angebracht waren, als auch unter Verwendung regelmäßig entfernter intakter Bodenproben, die zur Gasmessung in luftdichten Einweckgläsern inkubiert wurden. Messungen der N2-Fixierung und des N Kreislaufes erfolgten während der Regen- und Trockenzeit im Feld unter Verwendung intakter Bodenproben. THG Messungen wurden fünf Mal während des Zeitraumes von einem Jahr durchgeführt. Der Waldboden unserer Standorte war 4 Jahre lang zweimal im Jahr mit moderaten Mengen an N ( 50 kg N ha-1 Jahr-1) und P (10 kg P ha-1 Jahr-1) gedüngt worden und umfasste folgende Behandlungen: Kontrolle, N-, P- und N+P-Zugaben. Das Kronendach trug 7-13 % zur gesamten Boden N2-Fixierung (Kronendach + Waldboden) bei, welche zwischen 0,8 und 1,5 kg N ha-1 Jahr-1 lag. N2-Fixierungsraten veränderten sich nur geringfüging mit der Höhenstufe, waren aber in der Trockenzeit deutlich höher als in der Regenzeit. N2-Fixierung im Waldboden wurde in N-Parzellen im Vergleich zu Kontroll- und P-Parzellen gehemmt, währen sie in Böden des Kronendachs in P-Parzellen im Vergleich zu Kontrollparzellen stimuliert wurde. Böden des Kronendachs trugen bis zu 23% zur gesamten mineralischen N-Produktion (Kronendach + Waldboden) bei; Brutto-N-Mineralisierung in Böden des Kronendachs lag zwischen 1,2 und 2,0 mg N kg-1 d-1. In Kontrollparzellen nahmen Brutto-Umsatzraten von Ammonium (NH4+) mit zunehmender Höhe ab, wohingegen Brutto-Umsatzraten von Nitrat (NO3-) keinen klaren Trend mit der Höhenstufe aufwiesen, aber signifikant durch die Saison beeinflusst wurden. Effekte durch Nährstoff-Zugabe unterschieden sich je nach Höhenstufe, aber kombinierte N+P-Zugabe erhöhte in der Regel auf allen Höhenstufen die N-Umsatzraten. CO2 Emissionsraten von Böden des Kronendachs berechnet auf der Basis der Fläche von Gaskammern (10,5 bis 109,5 mg CO2-C m-2 h-1) waren ähnlich denen vom Waldboden ähnlich und nahmen mit zunehmender Höhenstufe ab. Emissionen vom Kronendach, berechnet auf der Basis der Waldfläche (0,15 bis 0,51 Mg CO2-C m-2 h-1), machten jedoch nur 5-11% der gesamten Boden-CO2 Emissionen (Kronendach + Waldboden) aus. CH4 Flüsse (-0,07 bis 0,02 kg CH4-C ha-1 Jahr-1) und N2O Flüsse (0,00 bis 0,01 kg N2O-N ha-1 Jahr-1) von Böden des Kronendachs machten weniger als 5% der Gesamtflüsse von Böden aus. P-Zugabe reduzierte CH4 Emissionen in allen Höhenstufen, so dass Böden des Kronendachs als leichte CH4 Senken agierten (-10,8 bis -2,94 μg CH4-C m-2 h-1). Nur in 2000 m wurden Böden des Kronendachs unter N Zugabe zu leichten N2O Quellen (2,43 ± 3,72 μg N2O-N m-2 h-1), wohingegen P Zugabe die CO2 emissionen um ungefähr 50% reduzierte. Die Ergebnisse zeigen, dass Böden des Kronendachs eine aktive Mikrobengemeinschaft besitzen, welche wertvolle Dienstleistungen hinsichtlich von Nährstoffkreisläufen für das Ökosystem des Kronendachs erbringt. Zusätzlich, war der Nährstoffkreislauf der Böden des Kronendachs in unseren Wäldern eindeutig an die Nährstoffverfügbarkeit des Waldbodens gekoppelt, was im Gegensatz zu Theorien steht, die besagen dass Böden des Kronendachs vom Nährstoffkreislauf der Waldböden entkoppelt seien. Wir haben festgestellt, dass Böden des Kronendachs in höheren Lagen eher einen wesentlichen Anteil des gesamten Wald-Nährstoffkreislaufes ausmachen; dies sollte in Studien berücksichtigt werden, die sich mit Nährstoffkreisläufen solcher Gegenden beschäftigen. Langfristige atmosphärische N- und P-Deposition verfügt über das Potenzial, die Dynamik von Nährstoffflüssen im Kronendach erheblich zu verändern. N-Deposition könnte die N2-Fixierung hemmen, wobei “hotspots“ weiterhin in Bereichen mit großen Mengen an P vorkommen. Interne N-Kreisläufe in Böden des Kronendachs werden wahrscheinlich durch N -und P-Deposition stimuliert werden, aber chronischen Nährstoffzugabe könnte auch zu erhöhten mineralischen N-Verlusten aus dem Bodensystem des Kronendachs führen. THG-relevante Prozesse in Böden des Kronendachs werden wahrscheinlich auch auf N- und P-Deposition reagieren, aber mit Ausnahme von CO2-Emissionen ist es unwahrscheinlich, dass Gasflüsse von Böden des Kronendachs wesentlich zum gesamten THG-Budget des Waldes beitragen.