The wage elasticity to corporate income tax (CIT) is an essential parameter for assessing tax policy reforms. This paper applies meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial shift of the tax burden onto employees. While most studies report a large wage-reducing effect of the CIT, our findings suggest that estimates with positive values are published less often than they should. After accounting for the bias, our average estimate of the semi-elasticity suggests that the tax incidence effect on wages is economically small: a one percentage point increase in the corporate tax rate is associated with a decline in wages of only 0.054% to 0.078%. Moreover, we find that the CIT variable, econometric method, data, and underlying theoretical mechanism of studies drive the heterogeneity among estimates.

Despite the growing literature on tax incentives for research and development (R&D), little is known about how the design aspects of the fiscal policies shape the effectiveness. This paper applies meta-regression techniques to assess the effect of various design attributes on innovation inputs. Using 496 estimates from 37 studies exploiting direct approaches, the results indicate that the base definition of tax incentives substantially drive the heterogeneity found in the literature. MetaForest, a novel machine learning algorithm, confirms these results. Furthermore, I find significant publication bias in favor of reporting positive effects of fiscal incentives, which is more prevalent among studies published in peer-reviewed journals.

The transboundary region of the Iishana system in the western Cuvelai Basin, between southern Angola and northern Namibia, is frequently affected by floods at irregular intervals. As a result, the predominantly rural, subsistence farming population experienced crop failures, human and economic losses. To date, very little is known about the generation of floods, flood concentration, and stormwater drainage dynamics in this region. Therefore, in order to intensively study the runoff behavior and interconnectivity of the Iishana system, 2D-hydrodynamic modeling was used to reconstruct one of the latest major flood events during the rainy season from November 2008 to March 2009. The model focused on the eastern part of the Iishana system, which was most affected by floods and flood damage due to the high population density in and around Oshakati, the regional capital. Two main streams were identified noteworthy because they merge and subsequently affect Oshakati. Water depths vary from 0.1 m to 14 m, with an average of 0.2 m, while water depths above 5 m were attributed to borrow pits. The inundation area ranged up to 1,860 km² and the amount of water left after the rainy season was determined between 0.116 km³ and 0.547 km³, depending on the amount of evapotranspiration (ET) considered in the model. Thus, in the Angolan part of the Iishana system, significantly larger quantities of water are available for longer periods of time during the subsequent dry season, whereas the system in Namibia stores less water, resulting in a shorter water retention period.

Ziel der Berliner Datenbank frühneuzeitlicher Fremdsprachenlehrwerke (BDaFL) ist ein Überblick über die in der Frühen Neuzeit in Europa erschienenen Fremdsprachenlehrwerke. Die Zusammenstellung der Datenbank erfolgte kriteriengeleitet: Aufgenommen wurden nur mehrsprachige Sprachlehrwerke, die Deutsch als eine der behandelten Sprachen beinhalten und als einen ihrer Bestandteile Musterdialoge aufweisen. Verzeichnet sind alle uns aus der Fachliteratur und eigener Katalogrecherche bekannten Werke des 16. und 17. Jahrhunderts sowie einige Werke des 15. und frühen 18. Jahrhunderts. Die Datenbank umfasst einen großen Teil der erschienenen Fremdsprachenlehrwerke, erhebt jedoch keinen Anspruch auf Vollständigkeit.

Within the framework of the research project "The Content of Roman, Late Antique/Early Medieval Amphorae as Proxy of Economic Change and the Emergence of New Socio-Economic Networks" (see https://www.geschkult.fu-berlin.de/e/klassarch/forschung/projekte/late-antique---early-medieval-amphorae/index.html) a sample of Aqaba Amphora (Raith et al. 2013) from a wreck located at Ras el Sheikh Humaid and preserved in the National Museum of Riad (see Reinfeld – Held 2020) has been analysed at the Laboratory for Classical and Supramolecular Mass Spectrometry, BioSupraMol, Faculty of Biology, Chemistry and Pharmacy of the Freie Univ. Berlin using GC-MS techniques in order to identify organic residues entrapped in the ceramic and shed new light on its content.

M. Reinfeld – W. Held, From Try Dive to a Wreck Documentation. Archaeological Research and Capacity Building in Saudi Arabia, in: J. A. Rodrigues – A. Traviglia (Hrsg.), IKUWA 3. Shared Heritage: Proceedings of the Sixth International Congress for Underwater Archaeology (Oxford 2020), 163-171

M. M. Raith – R. Hoffbauer – H. Euler – P. A. Yule – K. Damgaard, The View from Ẓafār – An Archaeometric Study of the ʻAqaba Pottery Complex and its Distribution in the 1st Millenium CE, Zeitschrift für Orient-Archäologie 6, 2013, 320-350.

Radiocarbon dating of two bone samples from the archaeological excavation of the farm at Ain Wassel (High Tunisian Tell). The analysed material comes from the archaeological excavation at Ain Wassel carried out by the University of Trento (Italy) and the Institut National du Patrimoine of Tunisia, under the joint direction of Mustapha Khanoussi and Mariette de Vos Raaijmakers (1994- 1996). See: http://rusafricum.org/en/thuggasurvey/home/

The samples, a pork (KIA-55574) and a chicken (KIA-55575) bone, come from a fill layer including very mixed heretogeneous material dating to the Byzantine period and adhered to the wall of a ceramic vessel (closed form in common ware).

The analysis have been carried out by the The Leibniz Laboratory for Radiometric Dating and Stable Isotope Research (AMS 14C Lab).

For methodology and references, see:

Reimer, P., Austin, W., Bard, E., Bayliss, A., Blackwell, P., Bronk Ramsey, C., . . . Talamo, S. (2020). The IntCal20 Northern Hemisphere Radiocarbon Age Calibration Curve (0–55 cal kBP). Radiocarbon, 62(4), 725-757. doi:10.1017/RDC.2020.41

Ramsey, C., & Lee, S. (2013). Recent and Planned Developments of the Program OxCal. Radiocarbon, 55(2), 720-730. doi:10.1017/S0033822200057878

Longin R. New method of collagen extraction for radiocarbon dating. Nature. 1971 Mar 26;230(5291):241-2. doi: 10.1038/230241a0

Stuiver, M., & Polach, H. (1977). Discussion Reporting of 14C Data. Radiocarbon, 19(3), 355-363. doi:10.1017/S0033822200003672

Magnetic adatom chains on surfaces constitute fascinating quantum spin systems. Superconducting substrates suppress interactions with bulk electronic excitations but couple the adatom spins to a chain of subgap Yu-Shiba-Rusinov (YSR) quasiparticles. Using a scanning tunneling microscope, we investigate such correlated spin-fermion systems by constructing Fe chains adatom by adatom on superconducting NbSe2. The adatoms couple entirely via the substrate, retaining their quantum spin nature. In dimers, we observe that the deepest YSR state undergoes a quantum phase transition due to Ruderman-Kittel-Kasuya-Yosida interactions, a distinct signature of quantum spins. Chains exhibit coherent hybridization and band formation of the YSR excitations, indicating ferromagnetic coupling. Longer chains develop separate domains due to coexisting charge-density-wave order of NbSe2. Despite the spin-orbit-coupled substrate, we find no signatures of Majoranas, possibly because quantum spins reduce the parameter range for topological superconductivity. We suggest that adatom chains are versatile systems for investigating correlated-electron physics and its interplay with topological superconductivity.

Immune priming describes the phenomenon whereby after a primary pathogen exposure, a host more effectively fights a lethal secondary exposure (challenge) to the same pathogen. Conflicting evidence exists for immune priming in invertebrates, potentially due to heterogeneity across studies in the pathogen species tested, the antigen preparation for the primary exposure, and the phenotypic trait used to test for priming. To explore these factors, we injected Drosophila melanogaster with one of two bacterial species, Lactococcus lactis or Providencia burhodogranariea, which had either been heat-killed or inactivated with formaldehyde, or we injected a 1:1 mixture of the two inactivation methods. Survival and resistance (the inverse of bacterial load) were assessed after a live bacterial challenge. In contrast to our predictions, none of the primary exposure treatments provided a survival benefit after challenge compared to the controls. Resistance in the acute phase, i.e., 1 day post-challenge, separated into a lower- and higher-load group, however, neither group varied according to the primary exposure. In the chronic phase, i.e., 7 days post-challenge, resistance did not separate into two groups, and it was also unaffected by the primary exposure. Our multi-angled study supports the view that immune priming may require specific circumstances to occur, rather than it being a ubiquitous aspect of insect immunity.

Primary tropical montane forests along the eastern Andes contribute significantly to the storage of carbon and to the designation of the tropical Andes as a biodiversity hotspot. Despite their remoteness, these unique ecosystems are increasingly experiencing the effects of different global change factors. Of particular concern, given the adaptation of eastern Andean forests to infertile soils, is the increased deposition rate of nitrogen and phosphorus resulting from the intensification of human activities in neighboring regions. Tropical montane forest trees rely on arbuscular mycorrhizal fungi (AMF) to obtain nutrients from the scarcely available pool found in eastern Andean soils. In addition to AMF, it is believed that tropical trees interact with a broad range of fungal taxa that range from facultative saprobes to specialized plant pathogens. Given root associated fungi stand at the interphase of soil and plants and are directly involved in the flow of nutrients, studying their response to an increased availability of N and P can give insight into the response of the ecosystem to this disturbance. The work presented in this dissertation is a compendium of three scientific contributions. Two of them document the response of root associated fungal communities to increased availability of nitrogen and phosphorus and one is a methodological viewpoint that critically assesses the suitability of current sampling strategies to study soil microbial communities. The empirical studies collected mixed root samples from a fertilization experiment seven years after the manipulation started. This experiment simulated the atmospheric deposition rates expected for the eastern Andes, by fertilizing the forest floor at a rate of 50 kg N ha-1 yr-1 and 10 kg P ha-1 yr-1. To increase the external validity of the manipulation, the experiment was deployed in forests occurring along an elevation gradient (1000–3000 m above sea level) that represents the typical transition from pre-montane to upper montane forests observed in the eastern Andes. High-throughput sequencing was employed to characterize AM and non-AM fungal communities recovered from DNA extracted from mixed root samples. Based on previous studies, it was hypothesized that chronic fertilization will decrease AMF diversity and community composition given plants will invest less C in the symbiosis. As the ambient N and P availabilities shift with elevation and it is likely that AMF clades have distinct nutritional niches, it was further hypothesized that site and clade specific responses will be observed. Regarding additional clades of root associated fungi, it was expected that fertilization will reduce diversity and alter community composition. It was assumed that the pool of soil fungi available to interact with roots decreases, since it is unlikely all fungal taxa are able to regulate their elemental stoichiometry to maintain homeostasis with the altered soil stoichiometry elicited by fertilization. AMF alpha diversity decreased with elevation and there was a strong turnover of operational taxonomic units (OTUs) across sites, which indicates AMF taxa have narrow environmental niches. Non-AM fungal communities were taxonomically rich, mostly including phylotypes within Ascomycota, Basidiomycota and Mortierellomycota. Guild structure was also diverse, and mostly included fungal saprobes and plant pathogens. Fertilization consistently altered AMF community composition along the elevation gradient, but only reduced Glomeraceae richness. Compositional changes were mainly driven by increases in P supply while richness reductions were observed only after combined N and P additions. Taxonomic richness of non-AM fungal communities was not affected by fertilization, neither at the kingdom nor at the phylum level. In contrast, community composition shifted, particularly among Ascomycota and after the addition of P. These findings suggest that, unlike AMF, non-AM fungal communities are less sensitive to shifts in soil nutrient availability. Overall the findings reported in this dissertation expand our understanding about the response of root associated fungi to increased nutrient availability in tropical systems. Sensitivity of AMF communities to P fertilization is in line with previous literature and causes concern in light of the current trends of atmospheric deposition. We confirmed that tropical montane trees interact with diverse fungal communities, and these appear to be robust to the addition of nutrients. Despite the fact that we characterized root associated fungal communities at a resolution that has never been achieved before in this region, we are still lacking the most basic understanding of the functional roles and trophic modes of most members of these communities. Hence, we hope the patterns revealed in these studies inspire further exploration of tropical montane fungi.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the German theatre scholar Erhard Ertel about the post-1989 developments in the former East German theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989 and German reunification. Erhard Ertel comments on e. g. differences in the former East and West German theatre landscapes, the relationship between the political and theatre and the status of the Volksbühne Berlin and Frank Castorf's theatre work in such a context.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the German theatre scholar Sigfried Wilzopolski about the post-1989 developments in the former East German theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989 and German reunification. Sigfried Wilzopolski comments on e. g. the relationship between the political and theatre and Frank Castorf's theatre work in the 1980s and early 1990s.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the Czech theatre critic and the editor-in-chief of the Svět a divadlo magazinel about the post-1989 developments in the Czech theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989. Karel Král comments on, for instance, institutional transformation of Czech theatres during 1990s, postmodern aesthetics in Czech theatre, the work of Petr Lébl and Frank Castorf.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews Professor Christopher Balme (Ludwig-Maxmilians-Universität München) about the pre- and post-1989 developments in the German theatre. The interview discusses the period of the 1990s and the change of the theatre's functioning after 1989 and German reunification, as well as current crisis of German theatre in the context of the COVID-19 pandemic.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the Czech actress and acting theatre at the Prague Theatre Faculty, Eva Salzmannovál about the post-1989 developments in the Czech theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989. Eva Salzmannová comments on, for instance, the difference between reactions of the theatre audiences she experienced when acting before and after 1989.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the Czech literary and theatre scholar Pavel Janoušek about the post-1989 developments in the Czech theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989. Pavel Janoušek compares developments in the Czech post-1989 literature and theatre and comments, for instance, on Václav Königsmark's 1990s vision of theatre's future functioning.

Radka Kunderová, Principal Investigator of the "Theatre ReDefined" research project, interviews the German theatre dramaturg, director and playwright Thomas Martin about the post-1989 developments in the former East German theatre. The interview discusses the period of the 1990s and the change of the theatre's social role after 1989 and German reunification. A particular attention is paid to developments in the Volksbühne Berlin and the Deutsches Theater Berlin. Also, Frank Castorf's production "Räuber von Schiller" premiered at the Volksbühne Berlin in 1990 is discussed in more detail.