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Bekämpfung von Steuerhinterziehung und Steuervermeidung sowie Schaffung von Transparenz sind aktuell Hauptthemen auf OECD, EU und nationaler Ebene. Am 19.7.2013 wurde ein Aktionsplan gegen Base Erosion and Profit Shifting (BEPS) bestehend aus 15 Punkten ausgearbeitet, zu dem am 5.10.2015 Abschlussberichte vorgelegt wurden. Anfang April 2016 gab die Veröffentlichung der “Panama Papers” einen weiteren Anstoß für einen nationalen Gesetzentwurf zur Bekämpfung der Steuerumgehung und zur Änderung weiterer steuerlicher Vorschriften (StUmgBG). Der Beitrag soll einen aktuellen Überblick und eine Analyse nationaler Regeln sowie bilateraler und multilateraler Übereinkommen zu Amtshilfe und Informationsaustausch von Steuerbehörden und ihrem Rangverhältnis geben. Der Fokus liegt auf direkten Steuern.
How can the physical environment, especially light, facilitate conflict resolution? Previous research has led to no clear answers about optimal lighting conditions in conflict situations and, until now, potential moderators and mediators have been scarcely investigated. Building on research on light-induced cooperativeness, we expected that self-oriented individuals would be influenced by the lighting in social situations such as conflict resolution. In self-oriented individuals, dim warm light should promote interdependent self-construal and, in turn, lead to a preference for collaborative conflict resolution strategies. Two studies confirmed our assumptions, with social dominance orientation and trait interdependent self-construal serving as indicators of individuals' social orientation. Overall, these results provide an explanation for inconsistent previous findings and contribute to the understanding of light-induced changes in social behavior. Limitations as well as practical implications for lighting design in social spaces are discussed.
Increasing and new work demands drain employees’ energy resources at work. This four-week longitudinal field experiment investigated the energizing potential of a respite intervention conducted at the workplace (either a simulated savoring nature intervention or a progressive muscle relaxation intervention). First, growth modeling analyses confirmed a linear trend for the growth of vigor and decline in fatigue across the days of the intervention group, indicating a typical upward resource trajectory. No changes appeared in the control group. Mediation analyses indicated that repeatedly engaging in a daily respite intervention influenced more stable energy levels after the intervention period indirectly through the immediate changes in daily energy levels during the intervention period. Findings suggest that, in some cases, respite interventions may present a useful tool to replenish and build energy resources at work. Implications for using respite intervention in organizational research and practice are discussed.
Research has shown that colours influence motivation and cognitive performance. In achievement contexts, red evokes avoidance motivation that hinders creativity, while blue elicits an approach motivation that facilitates creativity. However, due to their position and mode of presentation, colours may convey a different message. Red accent lighting creates a cosy, friendly room atmosphere that may, even in an achievement context, elicit an approach rather than an avoidance motivation. Results (N = 146) showed that both blue and red accent light increased strategic approach motivation compared to white accent light. Moreover, through the heightened approach motivation, colourful accent light indirectly improved creative performance. Implications for future research on colour and practical implications for colour usage are discussed. Practitioner Summary Designing work environments for creativity is a new topic in ergonomics research and practice. The present study demonstrates indirect effects of coloured accent light on creativity providing interesting possibilities for the design of work places for knowledge workers, classrooms, and all other rooms in which people work on new ideas.
Promoting integrative negotiations – an experimental approach for using colored lighting in negotiation situations. Employees' negotiating skills substantially contribute to organizational success. In this context, recent research shows that the physical environment may influence interpersonal behavior for example in negations. The present study investigated the importance of colored light for cooperative behavior in integrative negotiations. The authors assumed that red light creates a pleasant, socially friendly atmosphere and thus promotes negotiation success. In an experimental study, the light color (red vs. blue and white) was varied. The results confirmed the assumption. The theoretical value, limitations and practical implications of the findings are discussed.
Die Finanzverwaltung vertritt seit einiger Zeit die These, dass aus einem Leistungsbezug der Vorsteuerabzug nicht möglich sein soll, wenn der Leistungsempfänger beabsichtigt, die Leistung für eine unentgeltliche Wertabgabe zu verwenden. Der Beitrag setzt sich vor dem Hintergrund aktueller EuGH-Rechtsprechung mit dieser Auffassung kritisch auseinander.
Smart City als Begriff ist für viele Kommunen nach wie vor mit Fragezeichen behaftet. In der vorliegenden Arbeit werden die drei Städte Singapur, Tallinn und Karlsruhe untersucht. Es wird ein entsprechender Bewertungsrahmen zur Bewertung von Städten vorgestellt. Aus den Ergebnissen können ggf. die notwendigen Entwicklungsschritte für andere Städte geplant werden.