Author Archives: Simon Jebsen

[wochenbericht] DIW Berlin: Besteuerungslücke bei Gewinnen

Unternehmensbesteuerung: hohe Gewinne – mäßige Steuereinnahmen
Stefan Bach

Bezieht man das Aufkommen der Unternehmensteuern auf die Gewinngrößen der volkswirtschaftlichen Gesamtrechnungen, so zeigt sich für den Zeitraum von 2001 bis 2008 eine durchschnittliche Steuerbelastung der Unternehmen von 21 Prozent. Dieser effektive Steuersatz ist erheblich niedriger als die tariflichen Steuersätze in diesem Zeitraum. Grund dafür ist, dass die steuerlich erfassten Gewinne weit unter den gesamtwirtschaftlichen Gewinnen lagen. Diese Besteuerungslücke bewegte sich im Jahr 2007 in einer Größenordnung von mindestens 120 Miiarden Euro oder knapp fünf Prozent des Bruttoinlandsprodukts. Auffällig ist das hohe Niveau an steuerlichen Verlusten und Verlustvorträgen. Die Verlustvorträge bei der Körperschaftsteuer sind bis Ende 2007 auf 568 Milliarden Euro gestiegen. Dies entsprach 23,5 Prozent des Bruttoinlandsprodukts oder dem 3,5-fachen des körperschaftsteuerpflichtigen Gewinns in diesem Jahr. Durch die Ausweitung der Bemessungsgrundlage im Zug der Unternehmensteuerreform 2008 hat sich die Besteuerungslücke spürbar zurückgebildet, sie lag aber immer noch bei etwa 90 Milliarden Euro oder 3,7 Prozent des Bruttoinlandsprodukts. Mangels detaillierter statistischer Erfassung ist es derzeit nicht möglich, die Ursachen für die Abweichung zwischen der gesamtwirtschaftlichen Gewinngröße und den steuerlich erfassten Gewinnen genauer aufzuklären.

DIW Wochenbericht 80(2013) 22/23 ; S. 3-12

Der Link zum Heft (pdf)
Der Link zum Heft (epub)

Univeryity of London: Professor & Director, Millennium Cohort Study

Deadline: 31 May 2013

The Centre for Longitudinal Studies in London is seeking a Principal Investigator for the world-renowned UK Millennium Cohort Study.

Institute of Education, University of London
Professor and Director/Principal Investigator of the Millennium Cohort Study

Centre for Longitudinal Studies
Department of Quantitative Social Sciences
Faculty of Policy and Society

Salary will be on the Institute’s Senior Grades salary scale (starting at £53,234) at a level commensurate with the academic standing of the appointee, plus £2,323 London Allowance per annum.

The appointment will be full time, and a start date of 1 January 2014 is preferred, although an earlier or later date may be agreed if practical. Job share will be considered.

In view of the nature of the work involved, any offer of appointment will be conditional on a satisfactory Disclosure and Barring Service (DBS) check. We are seeking to appoint a Professor in the Department of Quantitative Social, who will be the Principal Investigator for the Millennium Cohort Study. This is one of the three world-renowned British birth cohorts managed in the Centre for Longitudinal Studies.

You will be committed to leading the future development of an extraordinary multi-disciplinary longitudinal research resource. You will take the scientific lead for planning the study, act as a senior link to Government departments, encourage use of the MCS data by researchers and also represent the MCS in the international research community.

You will have an excellent record of research and scholarship, including an outstanding track record of social science publications based on analysis of large scale longitudinal data sets and an outstanding record of success in external research funding from a range of sources. You will have proven ability to design and deliver complex large scale research projects and an understanding of the management and analysis of social science data sets. It is also essential that you have a substantive interest of clear relevance to the MCS study, for example in adolescence and/or transitions in young adult life.

Excellent interpersonal skills, including the ability to communicate effectively with a variety of groups and experience of disseminating research results to professional, practitioner and policy audiences and the ability to combine research and scholarship with high levels of administrative competence are also required.

Reference: SAC-PSCLS-2155-A
Closing date: 31 May 2013

To apply:
Online: Go to http://jobs.ioe.ac.uk
By phone: Ring 020 7612 6159 (24 hour answerphone).
We positively encourage applicants from all sections of under-represented communities.

Call for Papers: ACM Conference on Online Social Networks (COSN’ 13)

Call for Papers

Topics of interest include:

  • Novel social applications and systems
  • Systems and algorithms for social search
  • Infrastructure support for social networks and systems
  • Social properties in systems design
  • Clean-slate designs for social systems
  • Measurement and analysis of social and crowdsourcing systems
  • Graph analysis and visualization
  • Processing and query optimization for large graphs
  • Management of social network data
  • Modeling Social Networks and behavior
  • Streaming algorithms for social data
  • Benchmarking, modeling, performance and workload characterization
  • Information extraction and diffusion
  • Data mining and machine learning in social networks
  • Privacy in data collection and management
  • Privacy and Security in social systems
  • Privacy-preserving mechanisms for social and mobile data analysis
  • Information disclosure and its impact on social networks
  • Tracking social footprint / identities across social networks
  • Trust systems and trustworthiness of social content/media
  • Trust and reputations in social systems
  • Detection, analysis, prevention of spam, phishing, and misbehavior in social systems
  • Social and psychological understanding of these topics

Program Committee

Rakesh Agrawal, Microsoft Research, USA
Jussara Almeida, Federal University of Minais-Gerais, Brazil
Lerone Banks, Federal Trade Commission, USA
Steven Bellovin, Columbia University/FTC, USA
Smriti Bhagat, Technicolor Palo Alto, USA
Augustin Chaintreau, Columbia University, USA
Meeyoung Cha, KAIST, Korea
Graham Cormode, University of Warwick, UK
Jon Crowcroft, University of Cambridge, UK
Nilesh Dalvi, Facebook, USA
Amr El Abbadi, University of California Santa Barbara, USA (PC co-chair)
Peter Gloor, MIT, USA
Matthias Grossglauser, EPFL, Lausanne, Switzerland
Krishna Gummadi, Max-Planck Institute, Saarbrucken, Germany
Anne-Marie Kermarrec, INRIA, France
Balachander Krishnamurthy, AT&T Labs–Research, USA (PC co-chair)
Silvio Lattanzi, Google New York, USA
Cecilia Mascolo, University of Cambridge, UK
Muthu Muthukrishnan, Microsoft & Rutgers University, USA
Daniele Quercia, Yahoo! Research, Barcelona, Spain
Jie Tang, Tsinghua University, China
Ben Zhao, University of California Santa Barbara, USA

Important dates:

Abstract submission due: Friday June 21 23:59 GMT
Paper submission due: Friday June 28 23:59 GMT
Acceptance notification: July 31
Camera-ready copy due: Mon September 2
Conference: Mon-Tue October 7-8, Boston

COSN 2013 allows two forms of submissions (PDF only):

Full papers (up to 12 pages including references) describing original research in detail
Short papers (up to 6 pages including references) conveying promising work/high-level vision

All submissions must satisfy the following requirements:

10-point font, two-column format, letter page size (11 x 8.5 inches)
Names / affiliations of all authors on title page
Submission site: http://cosn13.cs.ucsb.edu/
Use style file at http://cosn13.cs.ucsb.edu/sig-alternate-10pt.cls

Non-compliant submissions will be rejected without review.

ORGANIZATION:

General Chair: Muthu Muthukrishnan, Microsoft & Rutgers University
Publicity chair: Ponnurangam Kumaraguru, IIIT Delhi
Student travel grant chair: Ben Zhao, UC Santa Barbara
Local Arrangements Chair: Alan Mislove, Northeastern University
Registration chair: Christo Wilson, Northeastern University

COSN Steering Committee

Virgilio Almeida, Federal Univ of Minais Gerais, Brazil
Xiaoming Fu, Univ of Goettingen, Germany
Jon Crowcroft, Univ of Cambridge, United Kingdom
Balachander Krishnamurthy, AT&T Labs-Research, USA (Chair)
Ben Zhao, Univ of California Santa Barbara, USA

COSN Technical Advisory Committee

Sihem Amer-Yahia, CNRS, France
Krishna Gummadi, MPI, Germany
Anne-Marie Kermarrec, INRIA, France
Jon Kleinberg, Cornell University, USA
Ponnurangam Kumaraguru, IIIT Delhi, India

COSN is the result of merger of 6 workshops held over the last few years in various venues:

WOSN (SIGCOMM/Usenix)
SNS (Eurosys)
DBSocial (SIGMOD)
HotSocial (KDD)
PSOSM (WWW)
WOSS (VLDB)

Call for Papers: Innovation Networks – Special Issue Management Revue

Call for Papers

Susanne Gretzinger, University of Southern Denmark, Sønderborg
Simon Fietze, Helmut-Schmidt-University Hamburg (Germany)
Wenzel Matiaske, Helmut-Schmidt-University Hamburg (Germany)

Special Issue: Innovation Networks

Economic operations and thus innovations are embedded in social relations and structures.

Therefore, the organizational units that create innovation are not individual businesses, but usually networks. From a resource point of view, networks hold a variety of advantages for their members, such as access to material and immaterial resources, information and knowledge.

Powell et al. (1996), for example, conclude in their study on innovation behavior in pharmaceutical companies that companies that are not able to initiate networks or form a cooperation have strategic disadvantages on the market. In this context, especially small and medium-sized enterprises (SMEs) are considered to be dependent on the social capital of networks, because of the limited resources they have under direct control due to their size.

In the European context national economies are depending very much on SMEs. Depending on definition the companies of the European economies are consisting between 70 and 95 % of small or medium-sized companies. While huge companies are hosting all the resources, which are in need to set up innovation capabilities themselves, SME are depending much more on cooperation compared to huge companies. Furthermore SMEs do have to take higher risks into accountwhen cooperating with other partners. Huge companies do have much better possibilities just to buy in complementary resources while SMEs have to develop trustful relationship to prevent losing their competitive edge or from dropping into the trap of the dark side of social capital.

The importance of innovation for national economies has motivated policy makers to promote innovation capabilities of their economies and therewith the circumstances of SMEs. To promote economically relevant information to SMEs, the public sector provides specific advisory services. From strategic management’s point of view, the involvement of cooperation partners and intermediaries is on the one hand necessary but on the other hand accompanied by the risk of losing specific knowledge to the business environment.

In this special issue, we would like to discuss innovation networks of businesses – in particular SMEs – from a social network analysis (SNA) perspective. Theoretical and conceptual contributions as well as empirical work linking innovation networks of businesses and SNA are of interest.

Deadline

Full papers for this special edition of ‘management revue’ must be with the editors by October 31st, 2013. All submissions will be subject to a double blind review process. Papers invited for a ‘revise and resubmit’ are due on January 31st, 2014. It is anticipated that the special edition will appear as Issue No. 2 in 2014. Please submit your papers electronically via the journal submission system at https://hermes.hsu-hh.de/mrev/ using ‘Innovation Networks’ as article section

Looking forward to hearing from you

Susanne Gretzinger
Simon Fietze
Wenzel Matiaske

Call for Papers as PDF

HSU Hamburg: wiss. Mitarbeiter/in an der Professur für BWL, insb. Theorien der Unternehmung

An der Professur für Betriebswirtschaftslehre, insbesondere Theorien der Unternehmung und Methoden betriebswirtschaftlicher Forschung (Prof. Dr. Markus Göbel) der Helmut-Schmidt-Universität Hamburg ist zum 01.10.2013 die Stelle einer/eines

wissenschaftlichen Mitarbeiterin/wissenschaftlichen Mitarbeiters
(75%; Entgeltgruppe 13 TV-L bzw. 14 TV-L)

zunächst befristet für die Dauer von 3 Jahren zu besetzen.

Ihre Aufgaben:
Es erwartet Sie ein vielfältiges und herausforderndes Aufgabengebiet in Forschung und Lehre. In der Forschung arbeiten Sie selbständig und im Team an Projekten, deren Ergebnisse Sie auf wissenschaftlichen Tagungen vorstellen und publizieren. Die Möglichkeit zur wissenschaftlichen Qualifizierung im Rahmen einer Promotion oder Habilitation wird gegeben und aktiv gefördert. In der Lehre konzipieren und betreuen Sie Veranstaltungen sowie Seminar- und Abschlussarbeiten. Sie werden Teil eines jungen Teams, welches kollegial und eigenverantwortlich arbeitet.

Bewerbungen werden bis zum 30.06.2013 erbeten.

Weitere Informationen

Fachtagung „Auswahl und Beurteilung von Führungskräften in der Wirtschaft“

Einladung zur Fachtagung

„Auswahl und Beurteilung von Führungskräften in der Wirtschaft“
An der Technischen Universität München am 3. Juni 2013

Der Erfolg von Organisationen hängt von der Qualität ihrer Führungskräfte ab. Daher ist die Frage, welche Strategien Unternehmen anwenden sollten, um bei Auswahl und Beurteilung von Führungskräften die bestmöglichen Kandidaten zu erreichen, von zentraler Bedeutung. Vor allem vor dem Hintergrund der aktuellen Debatte um Frauen in Führungspositionen werden auf der Fachtagung im Dialog zwischen Forschern und Praktikern innovative Auswahl- und Beurteilungsstrategien aufgezeigt.

Weitere Informationen

Call for Papers: Austerity and Crisis – Managing in the Global Economy

Call for Papers

ERU conference
Austerity and Crisis: Managing in the Global Economy
Cardiff Business School; 9-10 September 2013

Since the financial crisis of 2007-8, economic growth has stagnated in the western economies and declined in the BRICs from its previous heights. In this conference, we wish to explore how experiences of austerity and crisis are affecting the strategies pursued by states, multinational firms, SMEs and employers and employees’ organisations. We invite papers in any area related to this outline.

Deadline for submission of panel proposals and abstracts will be 10 June, 2013.

Further Information

CGG Lecture Series “Governing Innovation: Using Social Network Analysis” (13.06.2013)

CGG Lecture Series “Dynamiken sozialer Netzwerke”

Do. 13. Juni 2013, 18 Uhr
Hörsaal K, Hauptgebäude,
Edmund-Siemers-Allee 1

Julia Gluesing & Ken Riopelle,
Wayne State University, Detroit/Ill

Governing Innovation: Using Social Network Analysis

In today’s globalized economy, organizations are increasingly spanning geographical, cultural and organizational boundaries to accomplish work, supported by an integrated information technology infrastructure. For the global corporation, working well across boundaries, especially to innovate, is a necessity to stay ahead of the competition and survive. Yet in these global companies it is increasingly difficult to understand or to manage the extended communication networks through which innovation emerges and is brought to the marketplace.

The purpose of this lecture is to share the social network analysis approach and results of a five-year, National Science Foundation funded study that addresses a central business problem – how to accelerate the adoption of new ideas, processes and technologies when organizations depend on the speed of implementation to be competitive. The project team from Wayne State University and the University of Illinois at Chicago worked in partnership with information technology professionals from Ford Motor Company and Visteon. The team harnessed information in real time that already flows through a company’s information technology infrastructure to create seven metrics that are promising, accurate indicators of collaboration and team performance in an innovation network. The research results have wide applicability and benefit for governing distributed collaborative innovation using a social network analysis tools and techniques in organizations of all kinds.

Business anthropology has had a long tradition in network analysis and can have an increasingly important role to play in the future in fostering an understanding of micro organizational processes and contextual variation in both meanings and behaviors in global networked organizations. To understand global organizing, especially in the postindustrial or post-bureaucratic organizations that are enabled by information technology (IT), mixing research methods is a good way to accomplish both depth and breadth of understanding and to keep pace with emerging patterns and meanings. Quantitative and qualitative methods, automated IT-based data collection and indepth ethnography, are complementary and are important considerations in research design for studying networked organizations going forward. The IT-based analytics can tell us much about how networks are structured and how they evolve as well as about the central messages that flow through the communication networks. However, anthropology and the ethnographic tradition in network analysis can play a critical role in the future to help uncover new patterns of work, emergent roles, and different meanings for work and relationships within global networks.

Universität Kassel: Wissenschaftliche/r Mitarbeiter/in Fachgebiet Soziologische Theorie

Im Fachbereich Gesellschaftswissenschaften – Fachgebiet Soziologische Theorie (Prof. Dr. Jörn Lamla) – ist baldmöglichst folgende Stelle zu besetzen:

Wiss. Mitarbeiter/-in (EG 13 TV-H)

Kennziffer 21037: Vollzeit; befristet für zunächst 3 Jahre mit der Möglichkeit der Verlängerung um weitere 3 Jahre (Qualifikationsstelle gem. § 65 HHG i. V. m. § 2 Abs. 1 Satz 2 WissZeitVG; Habilitationsmöglichkeit).

Aufgabenprofil: Zu den Aufgaben gehören Dienstleistungen in Forschung und Lehre (4 SWS) im Bereich des Fachgebietes Soziologische Theorie, die Mitarbeit bei der Erstellung von Drittmittelanträgen sowie die Unterstützung bei der (interdisziplinären) wissenschaftlichen Vernetzung innerhalb und außerhalb der Universität Kassel durch Vorbereitung von Tagungen, Koordinationstätigkeiten, Mitwirkung bei Publikationen u.ä.

Anforderungsprofil: Vorausgesetzt werden ein sehr gut abgeschlossenes sozialwissenschaftliches Universitätsstudium sowie eine qualifizierte Promotion. Neben fundierten und breiten Kenntnissen sowie Lehrerfahrungen im Bereich soziologischer Theorien werden Erfahrungen und Kenntnisse in mindestens einem der folgenden Forschungsbereiche erwartet:

  • Soziale Wandlungsdynamiken in Digitalen Welten (z.B. von Privatheit und Öffentlichkeit)
  • Neuere Ansätze der Wirtschafts- und Konsumsoziologie
  • Gesellschaftliche Herausforderungen demokratischer Konfliktfähigkeit.

Erwünscht sind zudem Kenntnisse und Erfahrungen im Bereich qualitativer Forschungsmethoden. Die Vorlage eines kurzen, aussagekräftigen Exposés für ein Habilitationsprojekt wird erbeten.

Für weitere Rückfragen steht Herr Prof. Dr. Jörn Lamla (Tel. 0561/804-2185; Mail) zur Verfügung.

Bewerbungsfrist: 18.06.2013

National and International SOEP User Workshop at the Universities of Bielefeld, Mannheim, and Bamberg!

Our user community is growing constantly in a number of research fields, which is a very positive development for us! In order to meet the high demand for training and information about the data, we try to hold as many regular user workshops and data use seminars as possible. This year, we will be offering three more open workshops for our users. The Datalab Workshop at the University of Bielefeld, organized in cooperation with the GESIS, RatSWD and SFB 882, will be held from September 23 to 27. Our SOEPcampus@Uni Mannheim in Mannheim will take place from June 24 to 26. You’ll find information about registration and other details on the workshop websites: http://www.uni-bielefeld.de/soz/datalab2013/ and http://gess.uni-mannheim.de/CDSS/Program/Spring%202013/.

In addition to our German open user workshops in Mannheim and Bielefeld, we will also be organizing an international workshop (in English) in cooperation with Johannes Giesecke (University of Bamberg) and the Bamberg Graduate School of Social Sciences (BAGSS). We have reserved some spaces in this workshop for our international and non-German-speaking users.

The workshop will be held on September 17 and 18, 2013, at the University of Bamberg.

The workshop offers participants the opportunity to gain a broad, well-grounded understanding of how to work with the SOEP data. In addition to providing an overview of the structure and possibilities for analysis offered by the SOEP, the workshop will focus on questions about the sample and weighting, international comparisons based on the SOEP, and intergenerational analysis. Participation is free of charge.

If you are interested, please contact SOEP team member Christine Kurka.