New Property Tax Models in Germany — Suitable Paths and Wrong Tracks by Gerhard Graf

“…Abstract According to the judgement of the highest constitutional court in Germany in 2018, German states were committed to develop new property tax models in conformity with the constitution. …”
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The Tax Treatment of Losses: Options for Reforms During the Corona Crisis by Reinald Koch, Dominika Langenmayr

“…Abstract Due to the corona pandemic, many companies will suffer losses in 2020. The German tax system treats profits and losses asymmetrically: Whereas profits are taxed immediately, losses do not generate immediate tax refunds. …”
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Regional Hydrogen Potentials by Michael Bräuninger, Silvia Stiller, Mark-Oliver Teuber

“…Abstract The paper analyses the potential of the hydrogen economy in German districts and cities. The paper focuses particularly on regions suffering from strong ongoing structural change. …”
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FOREIGN PRACTICE OF VOCATIONAL AND CAREER DEVELOPMENT OF CIVIL SERVANTS by A. Suvorov

“…It is shown that the basis for professional and career growth of civil servants lies with the dominant model of civil service: Romano-Germanic model (career), the Anglo-Saxon model (positional), the model of civil service of the countries of Islamic orientation, labor model. …”
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Cooperative Carbon Alliances: Defining an Agenda for Global Industrial Decarbonisation by Aylin Shawkat, Oliver Sartor

“…Abstract There have been several recent proposals for cooperative climate alliances, from the OECD, the IMF, the World Trade Organization (WTO), the German Government, and others. The “Climate Club” concept comprises many different possible regimes and intents. …”
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Pilotstudie zu prosodischen Strategien in frei gesprochenen Konferenzvorträgen deutscher Linguisten by Marta Rogozińska

“…In this article, partial results of an empirical pilot study on prosodic strategies are presented in freely spoken conference presentations by German linguists. The study aims to take a closer look at the coexistence of prosodic and pragmatic phenomena in scientific discourse and to document the first observations on the speaking behavior of scientists in the field of prosody. …”
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Niemieckie podręczniki do nauczania religii jako środki kształtowania tożsamości religijnej dziecka w wieku młodszoszkolnym by Ewa Zalewska

“… The issue raised in the text concerns the role that German textbooks for religious instruction play in shaping the identity of a child from the initial classes. …”
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La méthode des itinéraires photographiques : une ethnographie visuelle des mondes ouvriers de la logistique by Cecile Cuny, Hortense Soichet, Nathalie Mohadjer

“…This article presents the approach set up in the framework of a collective research programme on the "social worlds of logistics blue collars", carried out on four French and German sites between 2016 and 2019. One of the aim was to turn fieldwork into a source of knowledge and creation. …”
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Čarodějnické a kouzelnické procesy v zahraniční historiografii: nové perspektivy a úhly pohledu by Zuzana Kobrlová

“… The present study is devoted to historiographical foreign production related to the issue of processes with witches and female sorcerers, especially to the development of linguistically German and English research within approximately the last thirty years. …”
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Well done! Or how to Avoid Dangers of Pseudoscience: Common Standard for Research in Behavioural Analysis and Deception Detection in Aviation Security by Jenny K. Krüger, María C. Feijoo-Fernández, Signe M. Ghelfi

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Advancing Sustainable Development in Jordan: A Business and Economic Analysis of Electric Vehicle Adoption in the Transportation Sector by Ghazi A. Samawi, Omar M. Bwaliez, Mohannad Jreissat, Abdallah Kandas

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Contribución del capital social a los desafíos sociales y económicos que plantea el Covid-191 by Germán Darío Valencia Agudelo, Antonio Hoyos Chaverra

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Selection of sampling sites in Germany for the International Moss Survey 2020 using statistics and decision modelling by Stefan Nickel, Winfried Schröder

“…Further five sites of the German moss monitoring network 2015 were added, at which moss samples were collected in 2020 for developing the sample preparation and for preliminary investigations. …”
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Settlement of Tax Disputes in the Russian Federation and Germany by A. A. Konyukhova

“…In Russia appeals of administrative review of tax conflicts, unlike in the German system, are handled by arbitration and general jurisdiction courts. …”
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WORLD REGIONAL STUDIES AS A RESEARCH FRAMEWORK AND ACADEMIC DISCIPLINE by E. V. Koldunova

“…This eurocentrism only partly meant that students of IR did not take into account non-European or non-Western realities. Thus, a German Scholar J. Vullers from German Institute of Global and Area Studies analyzing in 2014 three leading International Relations journals (International Organization, World Politics, European Journal of International Relations) diagnosed a serious geographic imbalance in the international studies, which meant a very limited number of articles based on the nonWestern empirical data.Even with such geographic imbalance in IR studies more important for preserving eurocentrism there was the absence of non-Western IR theories or IR theories originating from non-Western political context. …”
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Gulliver – A new kind of industrial CT by Michael Salamon, Nils Reims, Dimitri Prjamkov, Michael Schmitt, Jurij Makarov, Dennis Ak, Markus Kronenberger, Katja Schladitz, Claudia Redenbach, Szymon Grzesiak, Christoph de Sousa, Catherina Thiele, Matthias Pahn

“…The project, which was launched in 2019 as a result of a competition between various German universities and research institutions, aims to use Computed Tomography (CT) to examine real-scale building components under the most realistic load conditions possible, as is customary in materials testing. …”
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Bonanno, Alessandro, Francisco Martínez y Gilberto Aboites. 2016. El neoliberalismo, un momento de la globalización. Ciudad de México: Editorial Fontamara. by Vicente German-Soto

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Timing of risk factors, prodromal features, and comorbidities of dementia from a large health claims case–control study by Stefan Teipel, Manas Akmatov, Bernhard Michalowsky, Steffi Riedel-Heller, Jens Bohlken, Jakob Holstiege

“…Methods We designed a case–control study using insurance claims of outpatient consultations of patients with German statutory health insurance between January 1, 2012, and December 31, 2022. …”
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Limity důvěry. Bývalí vojáci Wehrmachtu ve službě u československého letectva v Británii za druhé světové války by Zdenko Maršálek

“…Moreover, men who had gone through flying personal training in the German Luftwaffe were never accepted to the exile air force units. …”
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Consumer Debt and Over-Indebtedness in Times of COVID-19 by Überblick

“…Eighty participants from academia, consumer protection, social associations, business and ministries discussed three topics on 16 December, 2021 at the invitation of the German Council of Consumer Experts: 1) concepts, developments, causes of consumer indebtedness and over-indebtedness; 2) their social context; and 3) measures to secure economic self-determination.…”
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