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Mit Beschluss vom 27.9.2012 hat der BFH das Erbschaft- und Schenkungsteuergesetz dem BVerfG zu einer verfassungsrechtlichen Überprüfung vorgelegt.[2] Das BVerfG hat nunmehr die Frage zu entscheiden, ob § 19 Abs. 1 ErbStG i.d.F. des Jahres 2009 i.V.m. §§ 13a und 13b ErbStG einer leistungsfähigkeitsgerechten Besteuerung widerspricht. Damit steht das ErbStG in jüngster Vergangenheit abermals auf dem verfassungsrechtlichen Prüfstand.
Objective. To examine the association between region of origin and severe illness bringing a mother close to death (near‐miss). Design. Retrospective cohort study. Setting. Maternity units in Lower Saxony, Germany. Population. 441 199 mothers of singleton newborns in 2001–2007. Methods. Using chi‐squared tests, bivariate and multivariable logistic regression we examined the association between maternal region of origin and near‐miss outcomes with prospectively collected perinatal data up to seven days postpartum. Main outcome measures. Hysterectomy, hemorrhage, eclampsia and sepsis rates. Results. Eclampsia was not associated with region of origin. Compared to women from Germany, women from the Middle East (OR 2.24; 95%CI 1.60–3.12) and Africa/Latin America/other countries (OR 2.17; 95%CI 1.15–4.07) had higher risks of sepsis. Women from Asia (OR 3.37; 95%CI 1.66–6.83) and from Africa/Latin America/other countries had higher risks of hysterectomy (OR 2.65; 95%CI 1.36–5.17). Compared to German women, the risk of hemorrhage was higher among women from Asia (OR 1.55; 95%CI 1.19–2.01) and lower among women from the Middle East (OR 0.66, 95%CI 0.55–0.78). Adjusting for maternal age, parity, occupation, partner status, smoking, obesity, prenatal care, chronic conditions and infertility showed no association between country of origin and risk of sepsis. Conclusion. Region of origin was a strong predictor for near‐miss among women from the Middle East, Asia and Africa/Latin America/other countries. Confounders mostly did not explain the higher risks for maternal near‐miss in these groups of origin. Clinical studies and audits are required to examine the underlying causes for these risks.
Every culture has its paradise vision: desirable and external conditions which, inside the concerned culture, are infrequently observed or difficult to realize and are linked to one another. This cross-cultural study compares well-being inChina,Bulgaria,FranceandGermany. The cultural patterns of the culture are differently, but well-being is easier to achieve if people adapt to their cultural patterns. The adjustment (positive subjective culture) is formed by culture-specific content and needs different in regards to different cultures.
Landwirtschaftliche Wertschöpfungsprozesse werden häufig nur isoliert betrachtet. Eine ganzheitliche Betrachtung der vorhandenen Wertschöpfungskette mit ihren Material-, Informationsund Finanzflu?ssen findet jedoch selten statt. Dies hat zur Folge, dass singuläre Optima erzeugt werden, die in ihrer Summe geringer ausfallen als eine globale Optimierung der gesamten Wertschöpfungskette. Aus diesem Grund muss eine effiziente essourcenallokation entlang der gesamten Wertschöpfungskette angestrebt werden. Die hier vorgestellte „MaisApp“ kann als herstellerunabhängiges Instrument eingesetzt werden, um die Einsatzsteuerung moderner, kapitalintensiver Arbeitsmaschinen zu verbessern.
Fallstudien zur Vorabausschüttung eines KMU - Bilanzielle, rechtliche und steuerliche Besonderheiten
(2012)