The Master Thesis „Risk Assessment of Selected Methods of Retirement Saving“ deals with retirement savings risk assessment in three selected alternatives. The theoretical part focuses on the collection and processing of data: II. pillar, Unit Linked Insurance and separate investments. Companies representing all the different alternatives are selected and described. In the second part of the Master thesis are calculated models of alternatives. The risk analysis for all considering saving options is carried out by Ripran Method.

There is a contradictive part of Swedish women's history that has been overlooked by too many historians. It is about the ways in which the women's movement viewed men in their arguments for citizenship. In this study I examine how man, men and masculinity were constructed as rhetorical objects of female emancipation in Kvinnornas tidning ('The Women's Magazine'). The magazine was published to educate women on civil matters after women's suffrage was granted in Sweden. By stuying the first publications from 1921-1922, I evaluate the obstacles that were connected to citizenship as a male prerogative, despite women's right to vote.  The magazine is characterized by its aim to aggregate women to inluence the male, public sphere and thereby be defined as citizens. By identifying an ideology of separate spheres in the magazine, I study how men were portrayed in each sphere. Here I use the feminist theory of sameness-difference to map where Kvinnornas tidning referred to men as defined by their sex, and where this conflicted with (male) citizenship. My argument is that the ideas of men in the magazine related to how emancipatory aims were subject to male and female normative positions in each sphere. I argue that in the female private sphere, it was easier to strengthen women's authority by rejecting men based on sex, but that in the public sphere, men were the citizens that women aspired to become. By using the contract theory of political theorist Carole Pateman, I illustrate how the contradictions inherent in the original citizenship led to conflicts in their aim for female citizenship, which are evidenced by their ambivalence towards masculinity. Since their definitions of men either reinforced womanhood or confirmed the masculinity of citizenship, they reproduced the patriarchal sexual contract.

Field studies were conducted to test three application methods for applying antagonistic herbicide combinations: 1) tank mix (TMX), 2) mix-in-line (MIL), and 3) separate boom (SPB). Sethoxydim applied with bentazon, glyphosate applied with dicamba or 2,4-D, and clethodim applied with dicamba or 2,4-D had higher efficacy when applied using the SPB method. Antagonism of all the herbicide combinations above was observed when applied using the TMX and MIL methods. In some cases, antagonism was avoided when using the SPB method. Three application methods tested in greenhouse studies were 1) TMX, 2) synthetic auxin applied first (AAF), and 3) synthetic auxin applied second (AAS). The AAS application method resulted in higher weed control than the TMX and AAF methods. Analysis done through liquid chromatography mass spectrometry supported the greenhouse results with higher rates of glyphosate detected with the AAS method.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By con-trast, we study the conditions under which one or the other tax system is preferable from the per-spective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves ad-vantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract) / Series: WU International Taxation Research Paper Series

Text in Afrikaans / Die verskillende pre-koloniale samelewings in suidelike-Afrika bet in die laat 18de en vroee 19de eeue reeds 'n herkenbaar moderne vorm begin aanneem, toe hulle identiteit deur koloniale intervensie 'gevries' is. Die verhouding wat met verloop van tyd tussen hierdie samelewings en die indringende koloniste ontwikkel het, is grotendeels gebaseer op persepsies en houdinge wat reeds sedert die 17de, 18de en veral die 19de eeu weens die kontak 'n definitiewe vorm begin aanneem het. Hierdie kan as 'n proses van historiese voorstelling ("historical imaging") beskryf word. In die proefskrif word die agtergrond van hierdie pre-koloniale samelewings geskets en die historiese ontstaan van een samelewing word as tersaaklike voorbeeld bespreek. Die verhoudinge wat plaaslik as gevolg van die proses van koloniale intervensie ontstaan bet, gee met verloop van tyd aanleiding tot die beleid van af sander like ontwikkeling, waarvan die toepassing oar 'n periode van nagenoeg 50 jaar in 'n groat mate bygedra het om die identiteit van hierdie besondere samelewing op 'n besonderse wyse te vorm. Om hierdie beleid van afsonderlike ontwikkeling suksesvol toe te pas, was daar vanaf die regering van die <lag vier mikpunte waaraan voldoen moes word. Dit is deur middel van wetgewing, oorreding en manipulering bewerkstellig. Die eerste mikpunt het die ontwikkeling van 'n afsonderlike politieke bestel vir die swartmense behels, sodat hulle op 'selfstandige' wyse beheer oar die 'state' wat vir hulle geskep sou word, kon uitoefen. Die tweede mikpunt was die daarstelling van 'n eie grondgebied waarbinne die iii mense saamgevoeg kon word en wat as basis sou dien vir die fisiese skeiding tussen swartmense en blankes. Die politieke mag wat vir hulle geskep is, sou net binne die grense van hierdie eie grondgebied uitgeleef kon word. Om die beleid suksesvol tot volvoering te kon bring, moes daar ook 'n strategie vir ekonomiese oorlewing gei'mplimenteer word. Die derde mikpunt was die ekonomiese self standigmaking van elk van die gebiede. Aangesien die grondgebied wat aan hierdie mense afgestaan is totaal onvoldoende was, moes daar verskillende strategiee ontwikkel word vir hul voortbestaan - enersyds deur die regering en andersyds deur die inwoners. Laastens sou al die mense binne 'n grondgebied tot 'n homogene eenheid saamgesnoer moes word. Daar is gevolglik gepoog om 'n eie identiteit vir die inwoners van elk van die gebiede te skep. Die strategie het grootliks op 'n etniese grondslag berus en was van sodanige aard dat dit die verskille tussen die groepe beklemtoon het. Die proses van die konstruksie van identiteit is aan die lig gebring deur navorsing wat onder die Hananwa, 'n Noord-Sotho-sprekende groep mense woonagtig in die weste van Noordelike Provinsie, gedoen is. Hierdie 'konstruksieproses' was egter nie eensydig nie en die Hananwa het, soos wat dit hulle gepas het, aktief daaraan deelgeneem. Die navorsingsproses het die toepassing van 'n multi-dissiplinere benadering behels, wat hoof saaklik van antropologiese, maar ook argeologiese en historiese metodologie gebruik gemaak het. / The various pre-colonial societies of southern Africa emerged in a recognizable modern form during the late 18th and early 19th centuries, when they were 'frozen' in their identities by colonial intervention. The relationships that developed with time between these societies and the colonial powers, were largely based upon perceptions and attitudes that developed since the 17th, 18th and especially the 19th centuries as a result of this contact. This latter process has been described as a process of historical imaging. In this thesis, the background to these pre-colonial societies is given and the historical development of one such society is discussed as a relevant example. The relationships that resulted locally because of this process of colonial intervention eventually gave rise to a policy of separate development, the implementation of which over a period of close to 50 years largely contributed to the creation of the identity of this particular society. As prerequisite for this policy to be successful, four aims that had to be successfully implemented were identified by the government of the day. This was done by means of legislation, persuasion and manipulation. The first aim was the development of a separate political system for black people, by which they could 'independently' govern themselves in the 'states' that were to be created for them. Secondly, for this political mechanism to work, it was necessary to establish a separate area or 'state', where the black people could live and govern themselves. The political power created for them could only be used within the v boundaries of these states. Furthermore, these states would also serve to separate whites and black people from each other. Thirdly, for this policy to work, it was necessary to develop a strategy for the economic survival of the people in these states. As the areas set aside for them were totally inadequate, a number of strategies were developed for their economic survival - on the one hand by the authorities and on the other hand by the inhabitants of these areas themselves. The last aim was to unite all the inhabitants within each of these states into one group. It was therefore tried to establish an identity or image for all the inhabitants of each of these areas. This strategy was largely based on ethnic principles, with particular emphasis on the differences between the various groups. This process of the construction of identity is discussed with reference to a specific society, known as the Hananwa, a Northern-Sotho-speaking people living in the west of the Northern Province. Amongst the Hananwa, this 'construction process' was not one-sided and they took an active part in it as it suited their particular need at a specific time. The research strategy was based on a multi-disciplinary approach that employed mainly anthropological methods, but also included archaeological and historical methodology. / Anthropology and Archaeology / D. Litt. et Phil. (Anthropology)

Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung gezogen. Bereits im Jahr 2001 wurde die Möglichkeit einer grenzüberschreitenden Besteue-rung europaweit tätiger Konzerne von der Europäischen Kommission erwähnt. In den darauf folgenden Jahren wurde die Ausgestaltung einer G(K)KB sowohl auf politischer Ebene als auch in der Literatur fortwährend weiterentwickelt. Eine Reform der Unternehmensbesteuerung ruft regelmäßig Änderungen des Steueraufkommens in den betroffenen Nationalstaaten hervor und führt häufig zu einer Veränderung der Kosten zur Befolgung steuerlicher Gewinndeklarationspflichten. Ferner können Steuerreformen zu Verhaltensreaktionen der Steuerpflichtigen an die geänderten steuerlichen Rahmenbedingungen führen. Beispielsweise kann das Investitionsverhalten oder die Finanzierungsstrategie beeinflusst werden. Vor diesem Hintergrund wird im Rahmen des ersten Beitrags untersucht, welche Verhaltensreaktionen auf Seiten der Steuerpflichtigen in Bezug auf die Wahl des Besteuerungsregimes, das Investitionsverhalten und Steuerplanungsaktivitäten bei Einführung einer optionalen GKKB zu erwarten wären. Ziel des zweiten Beitrags ist eine Ermittlung möglicher Aufkommenskonsequenzen, die sich bei der Einführung einer gemeinsamen Körperschaftsteuerbemessungsgrundlage (GKB/CCTB) oder gemeinsamen Unternehmenssteuerbemessungsgrundlage (GUB) für den deutschen Staatshaushalt ergeben würden. Neben der Ermittlung des Gesamteffekts wird zusätzlich die Bedeutung der Änderung einzelner steuerlicher Gewinnermittlungsvorschriften (zum Beispiel Abschreibungsvorschriften) auf die Gesamtänderung des Steueraufkommens untersucht. Darüber hinaus wird analy-siert, in welchem Umfang die Gewinnermittlungsvorschriften der GKKB im Vergleich zum gegenwärtigen deutschen Steuerrecht Veränderungen der steuerlichen Befolgungskosten hervorrufen. Gegenstand des dritten Beitrags ist eine Auseinandersetzung mit der weniger in der Literatur, sondern vielmehr der allgemeinen Diskussion anzutreffenden Kritik an der Nutzung ökonomischer Experimente zur Untersuchung von Fragestellungen mit Bezug zur Unternehmensbesteuerung. Die Kritik beruht darauf, dass die Ergebnisse ökonomischer Experimente aufgrund fehlender externer Validität nicht auf reales Verhalten übertragen werden könnten. Der Mangel an externer Validität wird damit begründet, dass ökonomische Experimente häufig mit Studierenden durchgeführt werden und diese nicht mit den relevanten steuerlichen Vorschriften vertraut sind. Vor diesem Hintergrund ist das Ziel des dritten Beitrags darin zu sehen, einen me-thodischen Beitrag zu leisten, geeignete Probandengruppen sowie effiziente experi-mentelle Design zur Untersuchung von Fragestellungen mit einem ertragsteuerlichen Fokus zu identifizieren.

本研究擬先釐清投資型保險商品之本質及其運作方式，次就我國現行法規及制度探討相關之賦稅議題，並參酌其他國家（美國、英國、日本）對於投資型保險之課稅規定，藉以歸納未來修法時可行之方案。並以問卷調查，瞭解受訪者（包括專家學者、稅務人員及保險從業人員）對現行制度及未來改革方向之看法與意見，俾能於符合國際潮流並兼顧租稅基本原則之前提下，對我國投資型保險商品相關之課稅問題提出合宜具體之建議。 經問卷結果發現，受訪者對投資型保險之第一印象以「分離帳戶之獲利程度」最為普遍，各項租稅優惠項目亦影響受訪者對其之購買意願；現行制度下，濫用租稅優惠之現象亦普遍存在，並與租稅公平性有所違背；本研究建議現階段以投資型保險分離帳戶之資產為賦稅改革方向。設立門檻法則，作為投資型人壽保險之保單能否適用租稅優惠之標準。 / First, this study is clarifies the nature and functioning of investment-linked insurance, Secondly, discussing the controversy under present regulations. And the income tax norm of the United States, the U.K. and Japan will be introduced in this study in order to derive the solution plans. Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel. The results show that the first impression of investment-linked insurance for examinees is “the gains in separate account” in generality, and their purchase intention depends on the tax benefits of insurance. However, the present regulations violate the equity principle, the phenomenon of abusing of tax benefits of insurance is still common. Therefore, the study suggests that the assets in separate account should be taxed. Setting“The Corridor Rule” as the standard to evaluate whether the investment-linked life insurance contract can apply to tax benefits or not.

Darbe atlikti trifazio asinchroninio generatoriaus, sujungto pagal nepriklausomo žadinimo ir pagal susižadinimo schemas, prie įvairių apkrovų eksperimentiniai tyrimai. Pateikti šių tyrimų bei skaičiavimų rezultatai, atlikta jų analizė. Asinchroninio generatoriaus, dirbančio pagal nepriklausomo žadinimo schemą, tyrimų rezultatai rodo, kad jo energetiniai rodikliai nedaug mažesni už nurodytuosius variklio rodiklius. Generatoriaus apvijomis tekant nurodytajai srovei In = 4,7 A, jo atiduodama į tinklą aktyvioji galia P2 = 2,6 kW yra 18,18 % didesnė už nurodytąją variklio galią Pn = 2,2 kW. Asinchroninio generatoriaus, dirbančio pagal susižadinimo schemą esant pastoviam jo sukimo greičiui (n = const) ir kondensatorių talpai (C = = const), tyrimai rodo, kad šio generatoriaus energetiniai rodikliai yra ženkliai mažesni už nurodytuosius variklio rodiklius. Didėjant generatoriaus apkrovai gana sparčiai mažėja jo fazinė įtampa. Generatoriaus didžiausia apkrovos srovė I1 = 2,68 A, kuri buvo išmatuota esant sukimo greičiui n = 2000 min-1 = const ir kondensatorių talpai C = 120 μF = const, yra 43 % mažesnė už nurodytąją variklio srovę. Todėl galima teigti, kad asinchroninis generatorius, dirbantis pagal susižadinimo schemą, nebus pilnai išnaudotas. Atlikti tyrimai rodo, kad asinchroninį generatorių, dirbantį pagal susižadinimo schemą, galima daugiau apkrauti didinant jo įtampą. Kad tai pasiekti, reikia, didinant generatoriaus apkrovą, atitinkamai didinti jo sukimo greitį arba (ir)... [toliau žr. visą tekstą] / The present work presents an experimental research of a three-phase induction generator which was connected using separate excitation and self-excitation schemes under various loads. The results of the research and the calculations are provided and analyzed. The research results obtained from the separately excited induction generator show that its energetic indicators are not significantly lower than the provided motor indicators. When the rated current In = 4,7 A flows through the windings of the generator, its released active power P2 = 2,6 kW is greater than the rated motor power Pn = 2,2 kW by 18,18 %. The research on a self-excited induction generator with a constant revolution speed (n = const) and capacity of its capacitors (C = const) shows that the energetic indicators of this generator are of significantly lower values than the provided motor indicators. When the load of the generator is increased, its phase voltage decreases rather rapidly. The maximum load current I1 = 2,68 A of the generator was measured under the following conditions: the rotational speed n = 2000 min-1 = const and the capacity of the capacitors C = 120 μF = const. The results showed that it was 43 % less than the rated motor current. Therefore, it can be concluded that a self-excited induction generator will not be exploited to its full capacity. The carried out research shows that it is possible to increase the load of a self-excited induction generator by increasing its voltage. It is... [to full text]