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Nitrogen (N) pollution of groundwater bodies is often a result of high livestock densities combined with use of mineral N fertilisers in Northwest Germany, specifically in combination with sandy soils and high amounts of precipitation. Organic agriculture is discussed as an alternative management practice reducing nitrogen losses due to area-based livestock densities and waiving of mineral N fertilisers. A field trial with integrated ceramic suction cups over three years showed potential for reduced N loads under conventional management specifically with organic fertilisation. Now, the field trial is under transition into organic farming with promising additional benefits for drinking water quality and the great potential to develop optimised N management strategies.
This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university.
All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts.
The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension
Management accounting
(2020)
Management Accounting is written for students in international Business Management study programs. It covers the widely applied syllabus of Cost Accounting and Management Accounting at universities on bachelor’s and master’s level. The book is based on more than 20 years’ academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea.
In this text book, the application of methods and instruments comes first. Management Accounting follows a case study based approach. All cases are taken from previous exam papers and explained in detail.
The text book starts with a case study of a manufacturing company and compares Financial Accounting to Management Accounting. It covers two point of views: (1) a General Management view, with aspects of business planning, cost-volume-profit analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a Cost Accounting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin Accounting.
On the UVK website, numerous exam tasks and complete solutions thereto are available in English.
Objectives: Among varied challenges of COVID-19, challenges in food and nutrition security world-over are critical. We compared the nutritional policy responses in India and Germany since both countries differ on the Human Development Index, yet both have committed to the G20 common policy response to COVID-19, besides the comparability of two large and heterogeneously populated countries, both having democratic governments.
Methods: Policy research publications were reviewed using qualitative meta-policy approach. We used comparative case-study. Recent food and nutrition policies of G20 nations of India and Germany were evaluated.
Results: India has primarily targeted her public distribution system and Germany has primarily targeted her food markets in order to manage the food and nutrition security in response to COVID-19. Both countries are coordinating additional associated nutritional policies, policies and strategies to effect an integrated sectoral approach to COVID-19 management. Both are using corrective measures of the process management strategies as well. However, the Indian management of micronutrient security for her population has over COVID-19 times acerbated and the German loan management to nutrition and agricultural small-scale industry appears to be functioning sub-optimally.
Conclusions: Our analysis indicates both India and Germany have responded to COVID-19 in a timely and appropriate manner regarding the food and nutrition security measures. Even so not all measures employed to tackle COVID-19 food and nutrition security have been effectively implemented, It appears, that both countries are using integrated policy in their nutrition and food security response to COVID-19.
Objectives
Among varied challenges of COVID-19, challenges in food and nutrition security world-over are critical. We compared the nutritional policy responses in India and Germany since both countries differ on the Human Development Index, yet both have committed to the G20 common policy response to COVID-19, besides the comparability of two large and heterogeneously populated countries, both having democratic governments. Policy research publications were reviewed using
Methods
qualitative meta-policy approach. We used comparative case-study. Recent food and nutrition policies of G20 nations of India and Germany were evaluated. India has primarily targeted her public distribution system and Germany has primarily targeted her food markets in order to
Results
manage the food and nutrition security in response to COVID-19. Both countries are coordinating additional associated nutritional policies, policies and strategies to effect an integrated sectoral approach to COVID-19 management. Both are using corrective measures of the process
management strategies as well. However, the Indian management of micronutrient security for her population has over COVID-19 times acerbated and the German loan management to nutrition and agricultural small-scale industry appears to be functioning sub-optimally.
Conclusions
Our analysis indicates both India and Germany have responded to COVID-19 in a timely and appropriate manner regarding the food and nutrition security measures. Even so not all measures employed to tackle COVID-19 food and nutrition security have been effectively implemented, It appears, that both countries are using integrated policy in their nutrition and food security response to COVID-19.
Studies on nutrition have historically concentrated on food-shortages and over-nutrition. The physiological states of feeling hungry or being satiated and its dynamics in food choices, dietary patterns, and nutritional behavior, have not been the focus of many studies. Currently, visual analytic using easy-to-use tooling offers applicability in a wide-range of disciplines. In this interdisciplinary pilot-study we tested a novel visual analytic software to assess dietary patterns and food choices for greater understanding of nutritional behavior when hungry and when satiated. We developed software toolchain and tested the hypotheses that there is no difference between visual search patterns of dishes 1) when hungry and when satiated and 2) in being vegetarian and non-vegetarian. Results indicate that food choices can be deviant from dietary patterns but correlate slightly with dish-gazing. Further, scene perception probably could vary between being hungry and satiated. Understanding t he complicated relationship between scene perception and nutritional behavioral patterns and scaling up this pilot-study to a full-study using our introduced software approaches is indispensable.
Background and Aims: Agronomic biofortification of food crops with iodine may improve the dietary intake of this trace element, which is essential for human development and health. So far, little is known about the suitability of this technique in pome fruits. The objectives of this study were (1) to investigate uptake and translocation of exogenously applied iodine in apple trees, (2) to identify possible strategies of iodine biofortification for this type of fruit, and (3) to evaluate interactions between foliar applied iodine and selenium.
Methods: Apple trees were cultivated in a plastic tunnel for two growing seasons. Iodine was applied via leaves or substrate. During the 2nd year, simultaneous foliar application of iodine and selenium were tested as well. At harvest time, iodine and selenium content in leaves and fruits were determined. The phytoavailable iodine concentration in the growing medium was analyzed following an extraction with calcium chloride. In addition, the dynamics of iodine applied as potassium iodide and iodate in a peat‐based substrate was investigated in an incubation experiment without plants.
Results: The iodine concentration in washed apples increased more than 100‐fold, valuing around 50 µg (100 g FM)−1 by foliar application of iodine as compared to the control treatment. However, this level was only achieved in fruits which were directly wetted by the spray solution. The translocation of leaf‐absorbed iodine to fruits was negligible. Following a substrate fertilization, the fruit iodine content remained rather low due to a strong retention of iodine in the growing medium. When using foliar sprays, the addition of selenium did not affect the iodine enrichment of the apple fruits.
Conclusions: Foliar fertilization of iodine seems to be a promising method to biofortify apples with iodine. The level of I achieved in apple fruits by means of foliar fertilization can significantly contribute to the daily I intake requirement of humans.
Career Decisions of Indian Female Talent: Implications for Gender-sensitive Talent Management
(2020)
Purpose: Talent scarcity in emerging economies such as India poses challenges for companies,and limited labour market participation among well-educated women has been observed. The reasons that professionals decide not to pursue a further corporate career remain unclear. By investigating career decision making, this article aims to highlight (1) the contextual factors that impact those decisions, (2) individuals’ agency to handle them, and (3) the implications for talent management (TM).
Design/methodology/approach: Following a qualitative research design, computer-aided analysis was conducted on interviews with 24 internationally experienced Indian business professionals. A novel application of neo-institutionalism in the Indian context was combined with the family-relatedness of work decisions (FRWD) model.
Findings: Career decisions indicate that rebellion against Indian societal and family expectations is essential to following a career path, especially for women. TM as part of the current institutional framework serves as a legitimising façade veiling traditional practices that hinder females’ careers.
Research limitations: Interviewees adopted a retrospective perspective when describing their career decisions; therefore, different views might have existed at the moment of decision making.
Practical implications: Design and implementation of gender-sensitive TM adjusted to fit the specific Indian context can contribute to retaining female talent in companies and the labour market.
Originality/value: The importance of gender-sensitive TM can be concluded from an empirical study of the context-based career decision making of experienced business professionals from India. The synthesis of neo-institutionalism, the FRWD model and the research results provides assistance in mapping talent experiences and implications for overcoming the challenges of talent scarcity in India.
The aim of the study was to examine different pH parameters, such as variations throughout the day, depending on differing concentrate feed proportions. Moreover, special attention was payed to individual variation in microbial efficiencies (microbial crude protein/fermented organic matter) and their relation to ruminal pH, nutrient flows and digestibilities. For this, cows were grouped according to microbial efficiency (more, n = 5, vs. less efficient cows, n = 4). After calving, thirteen ruminally cannulated pluriparous cows, including nine duodenally cannulated animals, were divided into groups offered rations with a lower (35% on dry matter basis, n = 7) or a higher (60% on dry matter basis, n = 6) concentrate feed proportion. Ruminal pH parameters were assessed continuously by using intraruminal probes. Nutrient flows, nutrient digestibility and microbial efficiency were determined for duodenally cannulated cows. For most ruminal pH parameters it seemed that individual variability was higher than the treatment effect. However, a positive relationship between actual concentrate intake and diurnal pH fluctuations was found. Besides, the effect of individually different microbial efficiencies was assessed. Again, there were no group differences for pH parameters. However, nutrient flows were significantly higher in more efficient cows, whereas digestibilities were lower in in more efficient cows.
Background: Pancreatic cancer is one of the malignant diseases with the highest cancer-specific mortality. At the time of diagnosis, life expectancy is often already very limited, as it is usually discovered late and in an advanced stage. Coping with cancer is a complex process. Coping strategies of patients with pancreatic cancer probably differ from those of other malignancies. Yet to date, there exists no pancreatic cancer-specific coping model.
Objective: The objective of this scoping review is to explore and characterize the academic literature related to coping processes in patients with pancreatic cancer.
Methods/Design: The JBI's three-step search strategy, combined with the Arksey and O'Malley framework, will be used to identify articles via PubMed/MEDLINE, CINAHL, Cochrane Library, Google Scholar, CAMbase, CareLit, CC Med, Scopus, and PsycARTICLES (Arksey & O'Malley, 2005; Peters et al., 2017). It follows the PRISMA guidelines for scoping reviews (Tricco et al., 2018). Primary and secondary studies and reviews which report on coping with pancreatic cancer (adenocarcinoma) in adults in English or German language will be included in this scoping review, regardless of publication date or study design.
Discussion: This scoping review will add new insights on coping with pancreatic cancer by summarizing current knowledge, and identifying research
This article is based on an international comparative social policy module held annually at Malmö University (Sweden) with partner universities from several countries. Our study examines the results of intra- and interpersonal dynamics among participants and lecturers, which we call "productive tension", in relation to overarching questions about knowledge acquisition and the importance of reflexivity and reflectivity in the learning process. Students and faculty create a "community of practice" (CoP) (Lave & Wenger 1991) that benefits from a continuous interactive environment and direct engagement. Our study uses a mixed method approach. The analysis considers qualitative data from interviews with the participating students and quantitative data from questionnaires. In this article, we focus on the productive tension inherent in the reflective and reflexive processes. Reflective and reflexive processes are identified that influence the students' experience of cross-border cooperation and their professional identity. Our study also demonstrates how the knowledge about "Social Work" as a profession can be broadened through international comparative teaching and learning. The main conclusion of this work is that reflective and reflexive learning processes in social work education enable participants to see and understand themselves from a broader perspective and strengthen their own professional identity.
Introduction: Handovers are a central process for ensuring information continuity in patient care and, therefore, possess a major influence on patient safety as errors due to poor handovers can lead to life-threatening events. Education to improve handovers and ensure safe patient care can be supported by using critical incident reporting systems (CIRS). The aim of the study is to perform a content analysis of a national CIRS-database with regard to identifying adverse events in handovers situations and to derive competencies for the development of continuing education from these findings.
Methods: A meta model served as a research framework to merge the empirical findings with the London protocol of analysing critical events and the Canadian framework of safety competencies. Relevant cases to be investigated were searched in a freely accessible German CIRS database.
Results: A total of 253 case descriptions were found and analysed. Team factors emerged as the most frequently reported influencing factors following the analysis of the London protocol. Communication errors and missing information as well as a lack of appropriate standards and processes appeared to be the main reasons for critical events to occur. Most of the events happened in units involving surgery and intensive care. A mapping of patient safety competences with the reasons for critical events was conducted in order to determine the practical, concrete and handover related competencies.
Conclusion: Data from a CIRS database and theoretical frameworks can be combined to extract meaningful information about patient safety risks in handover situations. The results are useful for developing curricula to improve handovers based on patient safety competencies.
Current challenges are a result of complex and multi-layered factors. They require systemic solutions: problems must be solved holistically by identifying interconnections between the different problems which are results of the same root cause. Social entrepreneurs are agents of change, their mission is to generate societal impact. I investigated how a social entrepreneurship think tank can be conceptualized to support systems change. Think tanks can conduct in-depth research to inform about the systems and share knowledge. Entrepreneurs can make strategic interventions based on the research findings. To create a framework of how social entrepreneurship think tanks can promote systems change I conducted 14 case studies. The framework is created based on the method of Theory of Change, it displays how different activities can contribute to succeeding in systems change. I outline eleven activities which include strategies in capacity building, research and collaboration with the other actors in the field. In the end, the framework is applied to the evolving case of a think tank founded in 2018.
The current narrative literature review aims to discuss clinical reasoning based on nociceptive pain mechanisms for determining the most appropriate assessment and therapeutic strategy and to identify/map the most updated scientific evidence in relation to physical therapy interventions for patients with temporomandibular disorders (TMDs). We will also propose an algorithm for clinical examination and treatment decisions and a pain model integrating current knowledge of pain neuroscience. The clinical examination of patients with TMDs should be based on nociceptive mechanisms and include the potential identification of the dominant, central, or peripheral sensitization driver. Additionally, the musculoskeletal drivers of these sensitization processes should be assessed with the aim of reproducing symptoms. Therapeutic strategies applied for managing TMDs can be grouped into tissue-based impairment treatments (bottom-up interventions) and strategies targeting the central nervous system (top-down interventions). Bottom-up strategies include joint-, soft tissue-, and nerve-targeting interventions, as well as needling therapies, whereas top-down strategies include exercises, grade motor imagery, and also pain neuroscience education. Evidence shows that the effectiveness of these interventions depends on the clinical reasoning applied, since not all strategies are equally effective for the different TMD subgroups. In fact, the presence or absence of a central sensitization driver could lead to different treatment outcomes. It seems that multimodal approaches are more effective and should be applied in patients with TMDs. The current paper also proposes a clinical decision algorithm integrating clinical diagnosis with nociceptive mechanisms for the application of the most appropriate treatment approach.
Organic pot-based production of basil (Ocimum basilicum L.) often has lower biomass yield than conventional cultivation. Previous investigations indicate that this growth impairment is related to high ammonium (NH4+) concentrations in the growing media released by the mineralization of organic nitrogen (N) fertilizers. However, as a result of this ammonification process substrate pH may also increase. Under neutral to alkaline conditions NH4+ is converted to ammonia (NH3), which is known to be phytotoxic even at low concentrations. Therefore, we investigated the impact of both ammonical N species on basil grown in a peat substrate. In total, three fertilization pot experiments were conducted in a greenhouse in order to compare the effect of different organic base dressings [250 and 750 mg N (L substrate)-1 mainly supplied by a liquid amino acid fertilizer (AAF)] and two initial substrate pH levels (5.5 and 6.5). In two treatments, 5% (v/v) mature compost was mixed into the peat 1 day and 12–days before the substrate was used for sowing, respectively. The aim of this procedure was to stimulate nitrification in this way to reduce ammonical N concentration. Ammonia concentration in the aerial plant surrounding environment was measured by using NH3 detector tubes in combination with an open-top chamber method. The results showed that the growth of basil (number of plants, fresh matter yield, plant height) was significantly inhibited in the second and third week of cultivation by rising NH3 and NH4+ exposure, as well as by a substrate pH ≥ 7.0. These adverse effects were reduced by lowering the organic base dressing rate and adjusting the initial substrate pH to 5.5. Furthermore, the addition of mature compost to peat in combination with a 12-day storage was proven to be effective for promoting nitrification in the organically fertilized substrate. As a result, plant growth was improved by both lower NH3 and NH4+ exposure as well as a faster supply of nitrate (NO3-) as an additional N source. Using this approach, it was possible to feed organically fertilized basil right from the seedling stage with a NO3--N/NH4+-N-balanced and later on providing a predominant NO3--N supply.
Using eye-tracking, this study investigates fixation duration of students viewing pictures of pigs, which systematically vary in the facial expression of the pig and in the barn setting. The aim of this study is to analyze which picture elements are viewed and for how long, as well as how fixation times vary with a change of the expression of the pig and the barn type. The results show clear effects of picture composition: pig expression and pen type affect fixation durations of different areas of interest with the influence of the pig being considerably larger. Face regions are viewed longer in the “happy” pig, while floor/bedding and the eyes are viewed longer in pictures showing the “unhappy” pig which might be a hint for infor-mation search. The power of facial expressions, also for the depiction of farm animals, is a new finding of this paper, which might be of importance when select-ing agricultural pictures for different purposes.
The central aim of the investigation at hand is to deal with the problem areas of Human Resource Management, which arise by demographic changes and migration. The paper focuses on mutual relationships. Managers and human resource managers are considered as multipliers. Older employees, migrants and women are important potential. Therefore, following research questions have been investigated: Which competences are necessary to promote to recognise the potential of migrants correctly and to promote them? Do the multipliers have to be more sensitized for the issue diversity? Do they have to develop specific competences to make the system more permeable and to make the entry and promotion of migrants possible? Which competences should be promoted to increase the sensitivity for diversity? The questions were examined by a qualitative investigation to develop hypotheses for a quantitative study. Overall, 30 interviews with managers, human resource managers and diversity representatives of the large DAX companies were conducted. Furthermore, 17 employees with immigration background and 15 employees without an immigration background were interviewed. The data was transcribed and analysed by the qualitative content analysis according to Mayring (2010). Comparative analyses were made with single items with Likert Scales. The investigation of managers and employees is a highly diversified issue. Therefore, the main focus of the project lays on the problem areas, conflicts and competences of human resources managers in demographic-sensitive personnel management. In comparison, employees with and without an immigration background were asked. The results show an interesting field of tension between self-perception and perception of others and the assessment of the relevance of diversity attitudes and measures, competences and their implementation. Furthermore, a contrary perception regarding strains and stresses of person with and without immigration background is determined, which is developed in the consequences of migrations stress and experiences of discrimination. The results indicate the need of promotion of competences, especially regarding intercultural competence. A critical analysis of the results will be presented.
Biofortified apples seem to be a suitable produce. In this study, different selenium forms and application levels were applied to the two apple varieties ‘Golden Delicious’ and ‘Jonagold’, grown in the years 2017 and 2018 in order to increase the selenium uptake within a typical Western diet. It was shown that the biofortification, which was performed as a foliar application implemented in usual calcium fertilization, led to significantly increased selenium contents in the fruits. Furthermore, biofortification affected the total phenolic content (TPC), the polyphenol oxidase activity (PPO), as well as the antioxidant activity (AOA), the latter measured with the two well-known assays Trolox Equivalent Antioxidant Capacity Assay (TEAC) and Oxygen Radical Absorbance Capacity Assays (ORAC). The varying selenium forms and application levels showed a differing influence on the parameters mentioned before. Higher fertilizer levels resulted in higher selenium accumulation. It was found that PPO activity fluctuates less in biofortified apples. With regard to TPC, selenate led to higher amounts when compared to the untreated controls and selenite resulted in lower TPC. AOA analysis showed no clear tendencies as a result of the selenium biofortification. In the case of ‘Jonagold’, a higher AOA was generally measured when being biofortified, whereas, in the case of ‘Golden Delicious’, only one form of application led to higher AOA. Additionally, differences in the amount of major phenolic compounds, measured with High Performance Liquid Chromatography Mass Spectrometry (HPLC-DAD-ESI-MSn), were observed, depending on the conditions of the biofortification and the variety.
Vanadium carbide (VC) reinforced FeCrVC hardfacings have become important to improving the lifetime of tools suffering abrasive and impressive loads. This is because the microstructural properties of such hardfacings enable the primary VCs to act as obstacles against the penetrating abrasive. Because dilution is supposed to be the key issue influencing the precipitation behaviour of primary carbides during surfacing, the development of deposit welding processes exhibiting a reduced thermal impact, and hence lower dilution to the base material, is the primary focus of the current research. By inserting an additional hot wire in the melt, an approach was developed to separate the material and energy input during gas metal arc welding (GMAW) and hence realised low dilution claddings. The carbide content could be increased, and a grain refinement was observed compared with conventional GMAW. These effects could be attributed to both the reduced dilution and heterogeneous nucleation.
The location of manufacturing is operationally and strategically important for multinational companies. The spatial dispersion of manufacturing is determined by firm-specific as well as external factors, both of which are subject to constant change. After decades of offshoring production, the paper uses interview data from UK high value manufacturing companies to explore the recent phenomenon of reshoring and the strategic and operational effects of manufacturing location. The analyses show that concentrating manufacturing in home countries enables firms to increase organizational agility and stimulate innovation. However, under certain conditions, firms also continue benefiting from the known advantages of offshoring. This underlines that there is no universal recommendation for improving competitiveness by a certain spatial configuration of manufacturing. Instead, firms need to consider their specific markets, competitive context, and capabilities when strategizing manufacturing location."