University of Hohenheim

About: University of Hohenheim is a education organization based out in Stuttgart, Germany. It is known for research contribution in the topics: Population & Soil water. The organization has 8585 authors who have published 16406 publications receiving 567377 citations.

Corporate Taxation and the Choice of Patent Location within Multinational Firms

Abstract: Corporate patents are perceived to be the key profit-drivers in many multinational enterprises (MNEs). Moreover, as the transfer pricing process for royalty payments is often highly intransparent, they also constitute a major source of profit shifting opportunities between multinational entities. For both reasons, MNEs have an incentive to locate their patents at affiliates with a relatively small corporate tax rate. Our paper empirically tests for this relationship by exploiting a unique dataset which links information on patent applications to micro panel data for European MNEs. Our results suggest that the corporate tax rate (differential to other group members) indeed exerts a negative effect on the number of patents filed by a subsidiary. The effect is quantitatively large and robust against controlling for affiliate size. The findings prevail if we additionally account for royalty withholding taxes. Moreover, binding ‘Controlled Foreign Company’ rules tend to decrease the number of patent applications.

Breeding progress, environmental variation and correlation of winter wheat yield and quality traits in German official variety trials and on-farm during 1983–2014

Abstract: Over the last 32 years, a large gain in grain yield (24 %) was achieved in official German variety trials, and despite considerable loss in protein concentration (−79 %), winter wheat baking quality was partially improved over the last 32 years On-farm gain in grain yield (32 %) exceeded gain in trials, but at yield level about 25 dt ha −1 lower Breeding progress was very successfully transferred into both progress in grain yield and on-farm baking quality Long-term gains in grain yield and baking quality of 316 winter wheat varieties from German official trials were evaluated We dissected progress into a genetic and a non-genetic part to quantify the contribution of genetic improvement We further investigated the influence of genotype and environment on total variation by estimating variance components We also estimated genetic and phenotypic correlation between quality traits For trial data, we found a large gain in grain yield (24%), but a strong decline in protein concentration (−80%) and loaf volume (−85%) relative to 1983 Improvement of baking quality could be achieved for falling number (58%), sedimentation value (79%), hardness (134%), water absorption (12%) and milling yield (24%) Grain yield, falling number and protein concentration were highly influenced by environment, whereas for sedimentation value, hardness, water absorption and loaf volume genotypes accounted for more than 60% of total variation Strong to very strong relations exist among protein concentration, sedimentation value, and loaf volume On-farm yields were obtained from national statistics, and grain quality data from samples collected by national harvest survey These on-farm data were compared with trial results On-farm gain in grain yield was 316%, but at a mean level about 25 dt ha−1 lower Improvement of on-farm quality exceeded trial results considerably A shift to varieties with improved baking quality can be considered as the main reason for this remarkable improvement of on-farm baking quality

Imported and travelling dogs as carriers of canine vector-borne pathogens in Germany.

Abstract: With the import of pets and pets taken abroad, arthropod-borne diseases have increased in frequency in German veterinary practices. This is reflected by 4,681 dogs that have been either travelled to or relocated from endemic areas to Germany. The case history of these dogs and the laboratory findings have been compared with samples collected from 331 dogs living in an endemic area in Portugal. The various pathogens and the seroprevalences were examined to determine the occurrence of, and thus infection risk, for vector-borne pathogens in popular travel destinations. 4,681 dogs were examined serological for Leishmania infantum, Babesia canis and Ehrlichia canis. Buffy coats were detected for Hepatozoon canis and blood samples were examined for microfilariae via the Knott's test. The samples were sent in from animal welfare organizations or private persons via veterinary clinics. Upon individual requests, dogs were additionally examined serological for Anaplasma phagocytophilum, Borrelia burgdorferi and Rickettsia conorii. Overall B. canis was the most prevalent pathogen detected by antibody titers (23.4%), followed by L. infantum (12.2%) and E. canis (10.1%). Microfilariae were detected in 7.7% and H. canis in 2.7% of the examined dogs. In 332/1862 dogs A. phagocytophilum, in 64/212 B. burgdorferi and in 20/58 R. conorii was detected. Of the 4,681 dogs, in total 4,226 were imported to Germany from endemic areas. Eighty seven dogs joined their owners for a vacation abroad. In comparison to the laboratory data from Germany, we examined 331 dogs from Portugal. The prevalence of antibodies/pathogens we detected was: 62.8% to R. conorii, 58% to B. canis, 30.5% to A. phagocytophilum, 24.8% to E. canis, 21.1% to H. canis (via PCR), 9.1% to L. infantum and 5.3% to microfilariae. The examination of 4,681 dogs living in Germany showed pathogens like L. infantum that are non-endemic in Germany. Furthermore, the German data are similar in terms of multiple pathogen infection to the data recorded for dogs from Portugal. Based on these findings the importation of dogs from endemic predominantly Mediterranean regions to Germany as well as travelling with dogs to these regions carries a significant risk of acquiring an infection. Thus we would conclude that pet owners seek advice of the veterinarians prior to importing a dog from an endemic area or travel to such areas. In general, it might be advisable to have a European recording system for translocation of dogs.