Peter Ebsen, Emissionshandel in Deutschland

Ohne Zusammenfassung     

The extent of aspartic acid racemization in dentin: a possible method for a more accurate determination of age at death?

In the current study the objective was to find to what extent a reliable determination of age at death is made possible by establishing the degree of aspartic acid racemization in the dentin of teeth. The results of the investigation of 46 teeth are in agreement with the values found by other authors. The method presented makes a reproducible and accurate estimation of age possible. We intend to elaborate and improve this promising method for determination of age at death. The relevant points are presented here.     

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Ohne Zusammenfassung     

The Role of Stressful Parenting and Mineralocorticoid Receptor Haplotypes on Social Development During Adolescence and Young Adulthood

Journal of Youth and Adolescence - The development of social behavior could be affected by stressful parenting. The mineralocorticoid receptor, one of the two main receptors for the stress hormone...     

Town twinning and political support

Does town twinning foster citizens’ political support of the European Union? This study investigates the relation, which is maintained in politics and academics but still calls for empirical evidence. We distinguish between two levels of analysis, namely individual and context level, and differentiate in accordance with David Easton’s modes of political support specific from diffuse support. The corresponding hypotheses are tested with a unique dataset, which embraces survey findings of more than 12,000 respondents from 28 randomly selected municipalities in Germany. The main conclusions that emerge from the analysis are: First, town twinning does promote political support of the European Union on the individual level. Second, there are positive effects on specific and diffuse support. Thirdly, there is no relationship between local activity in twinning affairs and political support.     

Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Abstract

Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.