Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?

2013 ◽  
Vol 62 (2) ◽  
Author(s):  
Lutz Goebel

AbstractFamily entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger family-run companies have succeeded in improving their equity ratio. This helped weathering the crisis better, allowed us to hold on to key specialists in our workforce and made us become more independent of a banking industry shaken to its core. And now, of all times, models are discussed to once again withdraw equity and the ability to place investments from German companies, whether directly or indirectly. Unfortunately, the people proposing these models work with smoke and mirrors that may mislead the less informed public. Even a 1 or 1.5 % tax or levy on assets will result in an explosion of the accumulated fiscal burden on a company’s income of additionally approx. 20 %, especially since the proposed new taxes are only to be paid from profits.Excessive taxation is therefore more or less preprogrammed. Does anyone really consider the way ahead if one of the last locomotives of the European economy is thus slowed down economically?

2017 ◽  
Vol 24 (2) ◽  
pp. 657-677 ◽  
Author(s):  
Wilhelm J. Wessels

The book of Jeremiah reflects a particular period in the history of Judah, certain theological perspectives and a particular portrayal of the prophet Jeremiah. Covenant theology played a major role in Jeremiah’s view of life and determined his expectations of leaders and ordinary people. He placed high value on justice and trustworthiness, and people who did not adhere to this would in his view bear the consequences of disobedience to Yahweh’s moral demands and unfaithfulness. The prophet expected those in positions of leadership to adhere to certain ethical obligations as is clear from most of the nouns which appear in Jeremiah 5:1–6. This article argues that crisis situations in history affect leaders’ communication, attitudes and responses. Leaders’ worldviews and ideologies play a definitive role in their responses to crises. Jeremiah’s religious views are reflected in his criticism and demands of people in his society. This is also true as seen from the way the people and leaders in Judah responded to the prophet’s proclamation. Jeremiah 5:1–6 emphasises that knowledge and accountability are expected of leaders at all times, but in particular during unstable political times.


2019 ◽  
Vol 1 (1) ◽  
pp. 199-226
Author(s):  
Ricardo M. Piñeyro Prins ◽  
Guadalupe E. Estrada Narvaez

We are witnessing how new technologies are radically changing the design of organizations, the way in which they produce and manage both their objectives and their strategies, and -above all- how digital transformation impacts the people who are part of it. Even today in our country, many organizations think that digitalizing is having a presence on social networks, a web page or venturing into cases of success in corporate social intranet. Others begin to invest a large part of their budget in training their teams and adapting them to the digital age. But given this current scenario, do we know exactly what the digital transformation of organizations means? It is necessary? Implying? Is there a roadmap to follow that leads to the success of this process? How are organizations that have been born 100% digital from their business conception to the way of producing services through the use of platforms? What role does the organizational culture play in this scenario? The challenge of the digital transformation of businesses and organizations, which is part of the paradigm of the industrial revolution 4.0, is happening here and now in all types of organizations, whether are they private, public or third sector. The challenge to take into account in this process is to identify the digital competences that each worker must face in order to accompany these changes and not be left out of it. In this sense, the present work seeks to analyze the main characteristics of the current technological advances that make up the digital transformation of organizations and how they must be accompanied by a digital culture and skills that allow their successful development. In order to approach this project, we will carry out an exploratory research, collecting data from the sector of new actors in the world of work such as employment platforms in its various areas (gastronomy, delivery, transportation, recreation, domestic service, etc) and an analysis of the main technological changes that impact on the digital transformation of organizations in Argentina.


1995 ◽  
Vol 31 (8) ◽  
pp. 393-400 ◽  
Author(s):  
Joost de Jong ◽  
Peter T. J. C. van Rooy ◽  
S. Harry Hosper

Until the last two decades, the global perception of how to control our various water bodies was remarkably similar – water management was organised on a sectoral basis, as it always had been. It was only in the 1970s that the people actually responsible for implementing water management began to become aware of the serious implications of such an approach: water quality deterioration, desiccation and an alarming loss of the flora and fauna that characterised their local water environment. It was a growing awareness that led to the formation of the concept of integrated water management, a concept almost universally accepted today as the way forward. However, despite the fact that few dispute the validity of the concept, a number of obstacles remain before this theoretical agreement can be transformed into practical action. Three main bottlenecks stand in the way of implementation: institutional, communicational and socio-political. Whilst solutions to these are available, the key question still to be answered is whether society is really prepared to accept the consequent changes in the way we live that will result from putting the theory of integrated water management into practice. It was this issue that dominated the “Living with water” conference held in Amsterdam in September 1994. The following is a summary of the discussions held there and the various papers that were submitted.


Author(s):  
Zoran Oklopcic

As the final chapter of the book, Chapter 10 confronts the limits of an imagination that is constitutional and constituent, as well as (e)utopian—oriented towards concrete visions of a better life. In doing so, the chapter confronts the role of Square, Triangle, and Circle—which subtly affect the way we think about legal hierarchy, popular sovereignty, and collective self-government. Building on that discussion, the chapter confronts the relationship between circularity, transparency, and iconography of ‘paradoxical’ origins of democratic constitutions. These representations are part of a broader morphology of imaginative obstacles that stand in the way of a more expansive constituent imagination. The second part of the chapter focuses on the most important five—Anathema, Nebula, Utopia, Aporia, and Tabula—and closes with the discussion of Ernst Bloch’s ‘wishful images’ and the ways in which manifold ‘diagrams of hope and purpose’ beyond the people may help make them attractive again.


2003 ◽  
Vol 15 (3) ◽  
pp. 161-166 ◽  
Author(s):  
Anne P. Crick

Tourism is the mainstay of the Caribbean and the attitude of the people in the region may have a significant impact on the success of the industry. This paper analyzes the way in which tourism authorities of three Caribbean destinations have internally marketed tourism to their host populations in order to encourage the desired attitudinal expressions. A matrix of five possible responses to tourism was developed and each of the three countries was found to occupy different positions in the matrix. An analysis of the internal marketing strategies determined that the countries adopted different approaches based on their particular challenges but none of the approaches had achieved lasting success. The study concludes with recommendations for future research.


1998 ◽  
Vol 9 (1) ◽  
pp. 108-111

We, APEC's Economic Leaders, met today in Vancouver, Canada, to reaffirm our commitment to work together to meet the challenge of sustaining regional prosperity and stability. Certain of the dynamism and resilience of the region, we underline our resolve to achieve sustainable growth and equitable development and to unlock the full potential of the people who live here. We agree that the prospects for economic growth in the region are strong, and that Asia-Pacific will continue to play a leading role in the global economy. The goals we have set, including the achievement of free and open trade and investment in the region by the dates set out in the Bogor Declaration, are ambitious and unequivocal.


2010 ◽  
Vol 196 (2) ◽  
pp. 101-101 ◽  
Author(s):  
George Stein

Like any prophet, Ezekiel hears the voice of God and it is his prophetic task to relay God's message onto the people. He hears the voice of God more often (93 times) than any other prophet, and the way God addresses him as ‘son of man’ or ‘mortal’ is also unique. Ezekiel experiences a variety of other auditory phenomena, including command hallucinations which are not described in any other prophet, 3:3 ‘He said to me; mortal eat this scroll that I give to you and fill your stomach with it. Then I ate it; and in my mouth it was as sweet as honey.’


Author(s):  
Clara Rübner Jørgensen

On the basis of data collected during fieldwork in the city of León, Nicaragua, this article discusses the paradox of many Nicaraguan parents describing their children’s school as being free of charge despite the fact that they are frequently asked to pay for it. The article shows that, in spite of the constitutional definition of education as free and equal for all Nicaraguans, parents are often asked for economic contributions. By analysing the values surrounding the school I suggest that values of responsibility and solidarity influence the way that parents conceptualize their school expenditures and, in relation to this, confirm the status of the school as free. Furthermore, the article describes how Nicaraguan parents often compare the school to their home and describe the relation between teacher and students by using family terms. Inspired by the theory of the American sociologist James Carrier, I argue that this comparison, in addition to the values of responsibility and solidarity, further influences the way Nicaraguan parents and children experience their economic contributions. Finally, I argue that even though the users of the school describe it as free of charge, it remains necessary to recognize its economic aspects, since a lack of recognition can turn out to have important individual and social consequences for the people involved, especially, for the most economically marginalized families.  


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