TY  - JOUR
A1  - Clauss, Kersten
A1  - Yan, Huimin
A1  - Kuenzer, Claudia
T1  - Mapping Paddy Rice in China in 2002, 2005, 2010 and 2014 with MODIS Time Series
JF  - Remote Sensing
N2  - Rice is an important food crop and a large producer of green-house relevant methane. Accurate and timely maps of paddy fields are most important in the context of food security and greenhouse gas emission modelling. During their life-cycle, rice plants undergo a phenological development that influences their interaction with waves in the visible light and infrared spectrum. Rice growth has a distinctive signature in time series of remotely-sensed data. We used time series of MODIS (Moderate Resolution Imaging Spectroradiometer) products MOD13Q1 and MYD13Q1 and a one-class support vector machine to detect these signatures and classify paddy rice areas in continental China. Based on these classifications, we present a novel product for continental China that shows rice areas for the years 2002, 2005, 2010 and 2014 at 250-m resolution. Our classification has an overall accuracy of 0.90 and a kappa coefficient of 0.77 compared to our own reference dataset for 2014 and correlates highly with rice area statistics from China’s Statistical Yearbooks (R2 of 0.92 for 2010, 0.92 for 2005 and 0.90 for 2002). Moderate resolution time series analysis allows accurate and timely mapping of rice paddies over large areas with diverse cropping schemes.
KW  - agriculture
KW  - rice
KW  - China
KW  - MODIS
KW  - time series
KW  - SVM
KW  - OCSVM
KW  - change detection
Y1  - 2016
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-180557
VL  - 8
IS  - 5
ER  - 
TY  - THES
A1  - Ives, Jaqueline May
T1  - The relevance of tax havens for China
T1  - Die Relevanz von Steueroasen für China
N2  - This paper examines the relevance of tax havens for China by determining which tax havens are important for China and to what extent. Furthermore, the motives for Chinese tax haven activity are analysed and compared to the motives of Western companies that primarily use tax havens for the purpose of tax arbitrage. An analysis of two listed Chinese companies, a private and a state-owned entity (SOE), exemplifies how Chinese businesses incorporate tax havens into their business structure and discusses differences between the motives of private and state-owned companies. The magnitude of tax havens found in the business structures emphasise the importance of tax havens for Chinese companies, irrespective of whether the company is an SOE or private, or conducts its business in China or internationally. While the reasons why the state-influenced company incorporated tax havens into their structure seemed to be related to legitimate business motives, the motives behind the structure of the private company seemed questionable. The assessment furthermore confirms that China’s weak institutional framework and restricting business environment is a major push factor and gives companies plenty of incentive to go offshore.
N2  - Die Relevanz von Steueroasen für China
KW  - Steueroase
KW  - China
KW  - Steuern
KW  - tax havens
KW  - tax arbitrage
KW  - China
KW  - tax haven
KW  - tax arbitrage
KW  - offshore
KW  - Steueroase
KW  - Steuerhinterziehung
Y1  - 2016
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-145794
ER  -