Manfred Koehne

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Manfred Köhne (born January 22, 1939 ; † June 18, 2014 in Benniehausen ) was a German agricultural economist .

Life

Manfred Köhne grew up on a farm in the Sauerland. After passing the Abitur, he learned the trade of a farmer within a shortened training period of two years. After quickly completing his studies in agricultural sciences at the Georg-August University in Göttingen , he received his doctorate there on January 3, 1966 with a dissertation on the subject of the use of linear programming for business development planning in agriculture . His mentor and doctoral supervisor was Emil Woermann . He then completed his habilitation on February 7, 1968 with the habilitation thesis The use of linear programming for business development planning in agriculture. Both works are still used and frequently cited almost 50 years after their first publication.

After working for a few months at the European Commission , he returned to the Georg-August University in 1969 as an academic advisor and professor. He got there at the age of 30 years, the reputation as a Professor of Farm Management and remained there until his retirement , although he also calls the University of Kiel , the University of Munich and the University of Bonn received. In Göttingen he was twice dean of the agricultural science faculty. He supervised almost 70 doctoral students.

During his work, he wrote several standard works on tax and valuation law in agriculture. He also researched and taught on agricultural accounting, environmental economics and applied business planning as well as on questions of structural development and the organization of farms in a constantly changing framework , especially after reunification . His credo has always been the entrepreneurial farmer's personal responsibility, regardless of government support measures.

He was a specialist reviewer for the German Research Foundation and a board member of the Society for Economic and Social Sciences in Agriculture. Outside the university he was a member of the advisory board for determining the agricultural situation at the German Ministry of Agriculture. In the German Agricultural Society he was a member of the general committee and several sub-committees. He was also on the board of trustees of the Edmund Rehwinkel Foundation, the Henneberg Lehmann Foundation and the Alfred Toepfer Foundation FVS for the award of the Justus von Liebig Prize for World Food . He was also a member of the central committee of the Albrecht Thaer Society .

In 2008 he was awarded the Max Eyth silver medal for his life's work. He had redefined business administration in Germany and always had an entrepreneurial, practical farmer in mind. In 2009 he was elected honorary member of the Main Association of Agricultural Bookkeeping and Experts . He had been an active member there since 1973 and had headed the expert committee from 1998 to 2008 . He was honored for having played a key role in the introduction, transformation and further development of modern valuation methods in the practical valuation of agricultural businesses.

Manfred Köhne was a passionate hunter . He had already practiced this hobby together with his father and brother at an early age. Later he was also involved in the training of young hunters as a teacher and also in several circles as an examiner. In addition to his professional publications, he published essays and articles in various hunting magazines. He was honored as a hunter for 50 years of membership in the hunting association and with the merit plaque and the bronze medal of the state hunting association of Lower Saxony.

Köhne died on June 18, 2014 in his hunting ground in Benniehausen and was buried on July 5, 2014 in the cemetery of his hometown Diemarden .

Works (selection)

  • Agricultural taxation theory. 4th edition. Eugen Ulmer Verlag, Stuttgart 2007, ISBN 978-3-8001-5493-7 .
  • Effects of the new EU agricultural support on expert practice. HLBS-Verlag, Sankt Augustin 2005, ISBN 3-89187-049-3 .
  • with Rüdiger Wesche: Taxation of agriculture and forestry. 6th edition. aid infodienst, Bonn 2005, ISBN 3-8308-0529-2 .
  • The consideration of taxes in income-oriented valuations. HLBS-Verlag, Sankt Augustin 2002, ISBN 3-89187-039-6 .
  • with Enno Bahrs: Success comparisons for agriculture. Verlag Pflug und Feder, Sankt Augustin 1996, ISBN 3-89187-026-4 .
  • with Rüdiger Wesche: Agricultural taxation. 3. Edition. Eugen Ulmer Verlag, Stuttgart 1995, ISBN 3-8001-2673-7 .
  • with Werner Grosskopf: Concentration in animal production: concentration development in animal production and possible measures to influence it. Landwirtschaftsverlag Münster, Münster 1982, ISBN 3-7843-0269-6 .
  • Agricultural evaluation theory. Parey-Verlag, Hamburg 1978, ISBN 3-490-11515-5 .

Web links

Individual evidence

  1. a b Obituary in the Göttinger Tageblatt from June 28, 2014.
  2. a b c d e f g Enno Bahrs: In memoriam Manfred Köhne ; Obituary in the German Journal of Agricultural Economics (GJAE), number 3, 2014 online as pdf
  3. a b c Heinz Schirmacher: Obituary - Prof. Manfred Köhne . Obituary on the website of the Hunters' Association in Göttingen, June 30, 2014.
  4. d-nb.info
  5. d-nb.info
  6. ^ Communication from the University of Göttingen on the occasion of the award ceremony
  7. agrar aktuell: HBLS elects Prof. Dr. Koehne as an honorary member. Newsletter of the Faculty of Agricultural Sciences at the Georg-August-Universität Göttingen, Edition 3, 2009, p. 2.