OOPS - Oldenburger Online-Publikations-Server (Univ. Oldenburg)
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Online distributed waveform-synchronization for acoustic sensor networks with dynamic topology
No full textCochlear aging disrupts the correlation between spontaneous rate and sound-level coding in auditory nerve fibers
No full textThe impact of public income tax return disclosure on tax avoidance and tax evasion: insights from an agent-based model
No full textWe investigate how public tax return disclosure affects heterogeneous taxpayers' tax avoidance and evasion decisions when they maximize the sum of private expected utility (in line with Allingham and Sandmo, 1972) and social utility (which rewards behavior conforming to social norms). Taxpayers are located on a small-world network and directly observe their neighbors' wealth. Depending on what tax information is disclosed (nothing; net income only; both gross and net income), they can infer their neighbors' behavior with varying precision. Using an agent-based simulation, we find that partial disclosure of tax return information can yield more tax revenue than full disclosure
Kaufpreisaufteilung bei Grundstücken: Neue Methoden, alte Probleme
No full textDie BMF-Arbeitshilfe zur Aufteilung eines Grundstückskaufpreises auf Gebäude sowie Grund und Boden verwendet seit einiger Zeit u.a. auch die Ertragswertmethode. Der folgende Beitrag zeigt, dass unter idealtypischen Bedingungen diese Methode mit der vom BFH verworfenen Restwertmethode identisch ist und unter nicht idealtypischen Bedingungen (in der Skalierungsvariante der Arbeitshilfe) zumindest zu ähnlichen Ergebnissen führt. Des Weiteren leiten wir die Formel für eine alternative vorgeschlagene Vorgehensweise, das sog. „umgekehrte Ertragswertverfahren“, her, gelangen hierbei zu einer anderen Bewertungsgleichung, als jüngst in der Literatur vorgeschlagen wurde, und führen dieses ebenfalls auf die Restwertmethode zurück
The effect of forest conversion from coniferous to broadleaved forests on deep seepage rates in North-west Germany
Get PDFForests affect the water balance and thus deep seepage rates differently depending on species composition. Here, the effect of forest conversion on deep seepage rates is investigated in pure and mixed forests of pine (Pinus sylvestris), beech (Fagus sylvatica) and Douglas fir (Pseudotsuga menziesii) at three groundwater-distant and sandy forest sites in Northwest Germany. Based on continuous meteorological, stand precipitation and soil moisture measurements between January 2019 and October 2020, deep seepage rates are modelled with the hydrological model LWF-Brook90. Compared to pure pine forests, modelled deep seepage rates do not increase in mixed forests, but strongly increase in pure beech forests. The results further indicate that tree thinning increases deep seepage rates significantly. These modelled deep seepage rates serve as a basis for an economic evaluation of groundwater recharge as an ecosystem service to promote groundwater-emphasized forest conversion
Do multiple sex/gender dimensions play a role in the association of green space and self-rated health? Model-based recursive partitioning results from the KORA INGER study
No full textExposure to green space has a positive impact on health. Whether sex/gender modifies the green space–health association has so far only been studied through the use of a binary sex/gender category; however, sex/gender should be considered more comprehensively as a multidimensional concept based on theoretical approaches. We therefore explored whether sex/gender, operationalized through multiple sex/gender- and intersectionality-related covariates, modifies the green space–self-rated health association. We collected data from participants involved in the German KORA study (Cooperative Health Research in the Region of Augsburg) in 2019. Self-rated health was assessed as a one-question item. The availability of green spaces was measured subjectively as well as objectively. The multiple sex/gender- and intersectionality-related covariates were measured via self-assessment. To analyze the data, we used model-based recursive partitioning, a decision tree method that can handle complex data, considering both multiple covariates and their possible interactions. We showed that none of the covariates operationalizing an individual sex/gender self-concept led to subgroups with heterogeneous effects in the model-based tree analyses; however, we found effect heterogeneity based on covariates representing structural aspects from an intersectionality perspective, although they did not show the intersectional structuring of sex/gender dimensions. In one identified subgroup, those with a lower education level or a feeling of discrimination based on social position showed a positive green space–self-rated health association, while participants with a higher education level or no feeling of discrimination based on social position had a high level of self-rated health regardless of the availability of green spaces. Model-based recursive partitioning has the potential to detect subgroups exhibiting different exposure–outcome associations, with the possibility of integrating multiple sex/gender- and intersectionality-related covariates as potential effect modifiers. A comprehensive assessment of the relevance of sex/gender showed effect heterogeneity based on covariates representing structural aspects from an intersectionality perspective
Didaktische Rekonstruktion – fachdidaktischer Ansatz für aktuelle Bildungsaufgaben
Get PDFNachdem im Sommer 2018 an der Universität Zürich ein Workshop zum Modell der Didaktischen Rekonstruktion (MDR) erfolgreich durchgeführt wurde, wurde beschlossen, den Austausch zwischen den dortigen Akteurinnen und Akteuren fortzusetzen sowie neue Personen einzubinden. Dies mündete in einen zweiten Workshop, der am 15.10.2021 online in Oldenburg stattfand. Der vorliegende Berichtsband stellt einige der Beiträge dar, die während des Workshops in Oldenburg diskutiert wurden. Die Beiträge belegen die starke Verbreitung des Modells der Didaktischen Rekonstruktion in
der Fachdidaktik: Sie entstammen der Biologiedidaktik, der Informatikdidaktik, der Geografiedidaktik, der Politikdidaktik und der Physikdidaktik. Als beispielhafte Anwendungen der Didaktischen Rekonstruktion in den unterschiedlichsten Forschungs- und Entwicklungsfeldern unterstreichen sie, dass sich das Modell hervorragend als fachdidaktischer Ansatz für aktuelle Bildungsaufgaben eignet