1,136 research outputs found
Personal Papers (MS 80-0002)
No full textInvoice for services sold to D. W. Kempner by Geo. P. Werner & Son, including repairs
Personal Papers (MS 80-0002)
No full textInvoice for service provided or items sold to Mr. D. W. Kempner by Geo. P. Werner & Sons, including cleaning and gutters
Personal Papers (MS 80-0002)
No full textInvoice for items sold or service provided to D. W. Kempner by Geo. P. Werner & Sons, including labor and material required for repairing leaks in tile, gutter and downspouts, costing $56.75
Personal Papers (MS 80-0002)
No full textInvoice for items sold or service provided to D. W. Kempner by Geo. P. Werner & Sons, including material and labor required to repair main roof and front dormer, costing $1539.20
GEO-LEO – a földtudományok, bányászat, földrajz éstematikus térképek virtuális szakkönyvtára
No full text-GERSTÄCKER, Ina–PRZIBYTZIN, Holger–WERNER, Silva: GEO-LEO – Virtuelle Fachbibliothek für Geowissenschaften, Bergbau, Geographie und Thematische Karten. = Bibliotheksdienst, 39. köt. 3. sz. 2005. p. 335–345
Accounting and the Birth of the Notion of Capitalism
Full text linkThe purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself. The author argues that the history of how the concept of capitalism was invented is an example of the influence of accounting ideas on economic and sociological thinking.capitalism; accounting; Karl Marx; Werner Sombart
Fiscal Equalisation among the states in Germany
Full text linkGermany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now – the corporate income tax is a good example in this context – will shortly be phased out because of changes in the system. On the other hand the judgement by the Constitutional Court has required a renewal of Germany's equalisation system. Besides an illustration of tax sharing between the three tiers of government, the main part of this paper deals with the equalisation among the 16 federal states. In the framework of the reforming process of the "Solidarity Pact IIW, the distribution of tax revenues, vertical grants and fiscal equalisation among the federal states were newly arranged.Fiscal Federalism, Grants, Fiscal Autonomy, Germany
Economic analysis of site-specific wheat management with respect to grain quality and separation of the different quality fractions
Full text linkThe paper analyzes site-specific and uniform management options for wheat production with respect to grain quality. Besides site-specific fertilization the economic potential of segregation of different grain qualities is the subject of this paper. Yield and quality response to fertilizer were taken from field experiments in Germany to calculate site-specific response functions. The economic optima were calculated for uniform management (UM), complete separate management of the subfields (SM), site-specific fertilization (SSF) and grain segregation (GS) for different price structures according to different grain qualities. The results show that over all price structures, highest economic potential was found with SM or SSF compared to UM. However, these management practices require the possibility to separately manage subfields (SM) or specific fertilization equipment and fertilizer algorithms (SSM). GS did not have a higher economic potential than UM. However, if required grain qualities are not met for the whole field, GS can substantially reduce profit losses by separating part of the grains and selling them at higher prices. This may save the farmer more than 50 € ha–1. In situations where higher grain qualities could only be obtained at the expense of yield penalties, premiums for higher grain qualities can create incentives for fertilizer rates beyond the yield maximizing rate. GS technologies may even boost this effect.site-specific nitrogen management, wheat quality, grain segregation., Crop Production/Industries,
High-resolution extreme ultraviolet spectroscopy of G191-B2B: structure of the stellar photosphere and the surrounding interstellar medium
No full textWe have continued our detailed analysis of the high-resolution (R= 4000) spectroscopic observation of the DA white dwarf G191-B2B, obtained by the Joint Astrophysical Plasmadynamic Experiment (J-PEX) normal incidence sounding rocket-borne telescope, comparing the observed data with theoretical predictions for both homogeneous and stratified atmosphere structures. We find that the former models give the best agreement over the narrow waveband covered by J-PEX, in conflict with what is expected from previous studies of the lower resolution but broader wavelength coverage Extreme Ultraviolet Explorer spectra. We discuss the possible limitations of the atomic data and our understanding of the stellar atmospheres that might give rise to this inconsistency. In our earlier study, we obtained an unusually high ionization fraction for the ionized He ii present along the line of sight to the star. In the present paper, we obtain a better fit when we assume, as suggested by Space Telescope Imaging Spectrograph results, that this He ii resides in two separate components. When one of these is assigned to the local interstellar cloud, the implied He ionization fraction is consistent with measurements along other lines of sight. However, the resolving power and signal-to-noise available from the instrument configuration used in this first successful J-PEX flight are not sufficient to clearly identify and prove the existence of the two components
Phaselia smettboi Werner & Hausmann & Kostjuk & Wanke & Rajaei 2023, sp. nov.
No full textP. smettboi sp. nov. vs. (P. joestleinae) External characters (27–32; 56–58). Forewing ground colour speckled with tiny light to dark grey-brown dots; antemedial line clearly zigzagged, all three teeth of similar length; subterminal line continuous, serrate with well-pronounced triangular spikes (ground colour with smooth dusty pattern; antemedial line irregularly zigzagged, costal tooth reduced to a barely visible curve; subterminal line interrupted in the middle, serrate with weakly pronounced triangular spikes). Male genitalia (figs 80–85; 107–108). Sacculus oval with many well-pronounced spines on the whole surface; aedeagus with a small claw-like cornutus (sacculus slightly oval, smoothly transitioning to valvula, without or with very small, fine spines on the sacculus; aedeagus with a strong, claw-like cornutus). Female genitalia (figs 125–127; 142–143). No diagnostic characters. Phenology. Possibly univoltine. Investigated specimens have been collected from early May to late July. Biology. Unknown. Habitat. Investigated specimens have been collected at altitudes from 150 m in Turkey (Bilecik) up to 1575 m in Turkey (Agri). Distribution. From Northwest Turkey over Southwest Russia and South Ural Mountains to West Kazakhstan (fig. 144). DNA barcoding. Genetic distances from morphologically most similar species: Phaselia serrularia (10.78%), P. pithana bona sp. (6.34%), P. phaeoleucaria stat. rev. (4.76%). Genetically closest species: P. phaeoleucaria stat. rev. (4.76%) and P. deliciosaria (4.93%) (fig. 145, Tab. 1). Etymology. The name smettboi originates from the famous 90s series ‘Pokémon’, which strongly influenced the childhood of the first author (MW) and that of her generation. Smettbo is the german name of a Pokémon (which is a small ‘pocket’ monster), that looks like a butterfly. With the slogan “Gotta Catch 'Em All”, the principle of Pokémon for finding all existing creatures, is a similar target in taxonomy.Published as part of Werner, Maria Johanna, Hausmann, Axel, Kostjuk, Igor, Wanke, Dominic & Rajaei, Hossein, 2023, Integrative taxonomic revision of the genus Phaselia Guenée, [1858] (Geometridae: Ennominae) in the Middle East and Central Asia, pp. 1-66 in Zootaxa 5326 (1) on pages 16-17, DOI: 10.11646/zootaxa.5326.1.1, http://zenodo.org/record/824381
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