Der Beitrag setzt sich kritisch mit der Bewertung von Grundvermögen für steuerliche Zweckeauseinander. Um den Erhebungsaufwand der Finanzbehörden gering zu halten, werdeneinfache, auf wenigen Grundstücks- bzw. Gebäudemerkmalen basierendeBewertungsverfahren eingesetzt. Die...

Seit Jahren bildet das Für und Wider einer Besteuerung von Vermögen einen integralen Bestandteil der Steuerreformdiskussionen in Deutschland.Anlaß für die erneute Diskussion ist der vom SPD-Parteivorstand beschlossene Leitantrag,in dem eine zusätzliche Belastung großer Vermögen für die...

The choice of cultivation techniques is a key determinant of agricultural productivityand has important consequences for income growth and poverty reductionin developing countries. Using household data from Nicaragua this papershows that the choice of cultivation techniques depends on farmers’...

Seit dem 1. Januar 2007 ist in der Schweiz das neue Bundesgesetz für kollektive Kapitalanlagen (KAG) in Kraft. Auf diesen zeitpunkt hin löste das KAG das bisher für Anlagefonds massgebende Anlagefondsgesetz (AFG) ab. Das KAG verkörpert nicht bloss eine Fortschreibung der bisherigen...

Teaching statistics to students in our area of economics and educationalscience often brings about the problem that students have either forgottentheir statistical knowledge, or have taken different classes than the ones weoffer in basic statistics. We therefore need some kind of statistical...

Students of introductory courses consider statistics as particularly difficult,as the understanding of the underlying concepts may require more time andenergy than for other disciplines. For decades statisticians have tried to enhanceunderstanding with the help of technical solutions such as...

Along with many others, we agree that a modern education in statistics needs toincorporate the practical analysis of real datasets, which are usually more complex than the common examples found in standard textbooks. The software used in the teaching of statistics includes standard spreadsheet...

E-learning plays an important role in education as it supports online education viacomputer networks and provides educational services by utilising information technologies. We present a case study describing the development of an Arabic language elearning course in statistics. Discussed are...

This book is the third volume of the Handbook of Computational Statisticsand covers the field of Data Visualization. In line with the companion volumes,it contains a collection of chapters by experts in the field to present readerswith an up-to-date and comprehensive overview of the state of the...

In this paper, we present a case study, which describe the development of the Statistic e-learning-course in Arabic language –”Arabic MM*STAT”. The basic frame for this E-book, the system MM*STAT was developed at the School for Business and Economics of Humboldt-Universit¨at zu Berlin....