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Gewinnsteuern nur um ca. 40% angehoben (1 / 0,7) werden, um volle Vergleichbarkeit zu sichern. Man wird spä- 39 Görzig/Schmidt-Faber 2001: 44 40 European Commission. Directorats-General Taxation & Customs Union

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• Discussion Papers

frühestens zwölf Monate vor Ablauf des letzten Dienstjahres gestellt werden. Die Endevaluation soll spä- testens drei Monate vor Ablauf des letzten Dienstjahres abgeschlossen sein. (2) Die Juniorprofessorin

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warum am Anfang bei der Einführung des BA-Systems so hohe Abbruchquoten gemessen wurde, die dann spä- ter abnehmen (Heublein & Schmelzer, 2018). Es ist zu vermuten, dass hier viele Erstsemester sich zwar

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Student Guidance and Counseling Service (ZSB), Student Registrar’s Office, the Examination Office (SPA) or the Center for Information and Media Technologies (ZIMT). The building also has a number of small-

Examination Office (SPA) spa.iim -PleaseRemoveIncludingDashes- @ uni-flensburg.de +49 461 805 2535 Gebäude Madrid - MAD 120 Contact information Phone +49 461 805 2535 Fax +49 461 805 2538 E-mail spa.iim -Pleas

Office (SPA) Karin Drenkow spa.iim -PleaseRemoveIncludingDashes- @ uni-flensburg.de +49 461 805 2535 Gebäude Madrid - MAD 120 Consultation hours Contact information Phone +49 461 805 2535 E-mail spa.iim

questions about exams: It is best to contact directly the: Service Centre for Examination Matters (SPA) For general questions about studying: General or interdisciplinary questions about studying at EUF

you to the Service Center for Examination Matters (SPA) that same day. As a temporary solution, you are allowed to send this certificate in to the SPA by fax or email. But you will need to send in the original [...] form, please submit it and all relevant documentation to the Service Center for Examination Matters (SPA), addressed to Karin Schulz-Sommer (Helsinki Building, mailbox number 39). For students in the bachelor’s [...] You can then submit the signed and stamped form together with copies of all relevant evidence to the SPA IIM. If you need to request recognition of coursework completed abroad, please use the "Anerkennungsantrag"

addressed to the examination office of the university. In this case, please contact Ms. Drenkow via spa.iim@uni-flensburg.de For matters related to the semester abroad, please contact the International Center

during the semester abroad) accreditation of the courses taken abroad Documents Examinations Office (SPA) Document stating the duration of the study program Document stating the language of instruction Signature