Grundsteuerreform in Deutschland: eine unendliche Geschichte?

For many years property tax in its current form has been exhibiting increasing problems. There are three reform models currently being discussed that differ in their respective tax bases using either property values or areas, or both. They create different individual tax burdens and amounts of tax revenue in each state compared to the current property tax amount which alters local tax capacity within the fiscal equalisation system among the 16 states. The calculations on regional local tax revenue prove that the value-based models which promote greater equity are being neglected by the financially strong states. This is because they would be forced to provide higher transfer payments to the financially weaker states.     

International business mentoring for development: the importance of local context and culture

This research investigates the value of donor‐funded, cross‐cultural business mentoring in a development context. Following a review of the existing literature on cross‐cultural mentoring, it examines the effectiveness of the Pacific Business Mentoring Programme in Samoa through interviews with 23 entrepreneurs and a survey of the New Zealand mentors. Research findings show that mentoring can provide both business and socio‐cultural development outcomes. However, the majority of entrepreneurs believe that their mentor did not have a good understanding of the local cultural context. Some cultural practices appear to be detrimental to running a business, but they add to the resilience of local people and should therefore not be undermined. This research indicates that donor‐funded business mentoring can be an effective tool for development assistance if mentors are sensitive to the local cultural context.     

Weltweiter Globalisierungsprozeß erfordert gestaltende Eingriffe der Politik

In der Januarausgabe 2007 des WIRTSCHAFTSDIENST ver?ffentlichten wir einen Aufsatz von Professor Thomas Apolte mit dem Titel „Warum die Politik die Globalisierung nicht liebt“. Hierzu eine Replik von Professor Heiko K?rner und Professor Gisela Kubon-Gilke sowie eine Erwiderung von Professor Thomas Apolte.     

The perceiver’s social role and a risk’s causal structure as determinants of environmental risk evaluation

We present a dual-process risk perception model that integrates cognitive and emotional as well as consequentialist and deontological components by distinguishing between two modes of evaluative processing: (a) a consequentialist evaluation that focuses on potential consequences and (b) a deontological evaluation that focuses on moral values. Each of these two modes is assumed to trigger specific cognitive evaluations, specific emotions, and specific behavioral tendencies concerning a perceived risk. We conducted an experiment (N = 270) that tested whether the relative dominance of the two evaluative modes would depend on the causal structure of the environmental risk being evaluated and on the social role of the evaluator. Three types of causal structure were varied by providing scenario information: (a) anthropogenic risks that endanger only nature, (b) naturally caused risks with potential harmful consequences for humans, and (c) anthropogenic risks that may harm humans. Participants evaluated each scenario from the perspective of one of three social roles: mayor, expecting parent, and environmental activist. For each scenario, participants specified their focus and evaluated the event’s morality and perceived risk, the intensity of specific emotions, and their preferences for prospective behaviors. Results showed that the consequentialist evaluation was generally stronger than the deontological evaluation and was less affected by the experimental manipulations. The deontological evaluation was substantially affected by the risk’s causal structure. It was stronger for anthropogenic than for natural causation; risks caused by humans were associated with greater perceived moral blameworthiness, more intense morality-based emotions (e.g. outrage), and a stronger tendency to perform agent-related behaviors (e.g. aggression) than naturally occurring risks. The effect of the social role was less pronounced than that of the causal structure. Furthermore, the effect of an evaluative focus on behavior was fully mediated by emotions for deontological evaluations and partially mediated for consequentialist evaluations. The implications for environmental risk perception and communication are discussed.     

EU vor der Zerreißprobe – wie sieht die gemeinsame Zukunft aus?

In the midst of the EU’s current “polycrisis “, several serious dangers threaten the future of Europe’s unity. The looming Brexit vote as well as the refugee crisis and–above all–the rise of nationalistic, right-wing extremist parties demonstrate the fragility of the EU. One of the EU’s fundamental problems is its institutional design in general. In particular the role of the European Central Bank is not fit for the challenges of the time. Moreover, the EU is facing disintegrative pressures while simultaneously pursuing moves towards deepening the Union as a reaction to the multiple crises. Against this background, it is highly likely that differentiation within the EU will increase. Deeper cooperation among small groups of member states will likely increase efficiency but may also reduce transparency, accountability and cohesion within the EU. If handled well, differentiation may also open new pathways for cooperation with the EU’s neighbours and accession countries. The foundation for a fresh start in Europe is the Franco-German relationship, as only these two Member States together can prevent Euroscepticism from spreading even further and the new radical right from taking control of Europe.     

Training and Performance of a Diverse Workforce

The moderating role of work contracts on the relationship between human resource management (HRM) and the self‐reported performance of 1,311 permanent and 924 temporary employees across three sectors was studied using a multilevel design in 103 organizations in three European countries. The HR practice examined was training and its allocation to the different workforce groups. The relationship between training for permanent employees and performance was moderated by work contract as well as country. In the Spanish sample, the performance of temporary employees was more negatively related to training for permanent employees as compared to the Dutch and the Swedish sample. Unexpectedly, in the Dutch sample, training provision was negatively related to the workforce group it was provided for. It is the temporary employees that seemed to be the cause of the interactions, underlining the call for special treatment of this workforce. Results indicate a considerable role of the interplay of job dependence and labor market conditions. © 2014 Wiley Periodicals, Inc.     

Equality for women?

Many women still perceive men as their superiors in intellect. Although this double standard is dying, it is dying oh, so slowly.     

Silences speak louder than claims: Gender, household, and agricultural development in Southern Africa

Social sciences — and economic theory particularly — continue to treat the household as a socioeconomic unit, in which all members strive for a common end. This conceptualization, which leaves the social relations of gender and the concominant inequalities in access to land, produce and income unaccounted for, has continued to determine the policies of development agencies, and women and development (WID) units. This failure has gained renewed prominence and political relevance in the efficiency approach of structural adjustment programs. On the basis of empirical household data from Zambia, the article questions the validity of the conceptualization of cash and food crop production along gender lines as equal parts in the household enterprise and instead pleads for a recognition of a gender differentiated concept of control over household production as a basis for future development planning.