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Institute
Objective: The more people there are who use clinical information systems (CIS) beyond their traditional intramural confines, the more promising the benefits are, and the more daunting the risks will be. This review thus explores the areas of ethical debates prompted by CIS conceptualized as smart systems reaching out to patients and citizens. Furthermore, it investigates the ethical competencies and education needed to use these systems appropriately.
Methods: A literature review covering ethics topics in combination with clinical and health information systems, clinical decision support, health information exchange, and various mobile devices and media was performed searching the MEDLINE database for articles from 2016 to 2019 with a focus on 2018 and 2019. A second search combined these keywords with education.
Results: By far, most of the discourses were dominated by privacy, confidentiality, and informed consent issues. Intertwined with confidentiality and clear boundaries, the provider-patient relationship has gained much attention. The opacity of algorithms and the lack of explicability of the results pose a further challenge. The necessity of sociotechnical ethics education was underpinned in many studies including advocating education for providers and patients alike. However, only a few publications expanded on ethical competencies. In the publications found, empirical research designs were employed to capture the stakeholders’ attitudes, but not to evaluate specific implementations.
Conclusion: Despite the broad discourses, ethical values have not yet found their firm place in empirically rigorous health technology evaluation studies. Similarly, sociotechnical ethics competencies obviously need detailed specifications. These two gaps set the stage for further research at the junction of clinical information systems and ethics.
Land cover change is a dynamic phenomenon driven by synergetic biophysical and socioeconomic effects. It involves massive transitions from natural to less natural habitats and thereby threatens ecosystems and the services they provide. To retain intact ecosystems and reduce land cover change to a minimum of natural transition processes, a dense network of protected areas has been established across Europe. However, even protected areas and in particular the zones around protected areas have been shown to undergo land cover changes. The aim of our study was to compare land cover changes in protected areas, non-protected areas, and 1 km buffer zones around protected areas and analyse their relationship to climatic and socioeconomic factors across Europe between 2000 and 2012 based on earth observation data. We investigated land cover flows describing major change processes: urbanisation, afforestation, deforestation, intensification of agriculture, extensification of agriculture, and formation of water bodies. Based on boosted regression trees, we modelled correlations between land cover flows and climatic and socioeconomic factors. The results show that land cover changes were most frequent in 1 km buffer zones around protected areas (3.0% of all buffer areas affected). Overall, land cover changes within protected areas were less frequent than outside, although they still amounted to 18,800 km2 (1.5% of all protected areas) from 2000 to 2012. In some parts of Europe, urbanisation and intensification of agriculture still accounted for up to 25% of land cover changes within protected areas. Modelling revealed meaningful relationships between land cover changes and a combination of influencing factors. Demographic factors (accessibility to cities and population density) were most important for coarse-scale patterns of land cover changes, whereas fine-scale patterns were most related to longitude (representing the general east/west economic gradient) and latitude (representing the north/south climatic gradient).
Our world and our lives are changing in many ways. Communication, networking, and computing technologies are among the most influential enablers that shape our lives today. Digital data and connected worlds of physical objects, people, and devices are rapidly changing the way we work, travel, socialize, and interact with our surroundings, and they have a profound impact on different domains,such as healthcare, environmental monitoring, urban systems, and control and management applications, among several other areas. Cities currently face an increasing demand for providing services that can have an impact on people’s everyday lives. The CityPulse framework supports smart city service creation by means of a distributed system for semantic discovery, data analytics, and interpretation of large-scale (near-)real-time Internet of Things data and social media data streams. To goal is to break away from silo
applications and enable cross-domain data integration. The CityPulse framework integrates multimodal, mixed quality, uncertain and incomplete data to create reliable, dependable information and continuously adapts data processing techniques to meet the quality of information requirements from end users. Different than existing solutions that mainly offer unified views of the data, the CityPulse framework is also equipped with powerful data analytics modules that perform intelligent data aggregation, event detection, quality
assessment, contextual filtering, and decision support. This paper presents the framework, describes ist components, and demonstrates how they interact to support easy development of custom-made applications for citizens. The benefits and the effectiveness of the framework are demonstrated in a use-case scenario
implementation presented in this paper.
Chlorophyllfluoreszenz als Werkzeug für die DCA-Lagerung von Äpfeln (Malus x domestica BORKH.)
(2024)
Model-derived relationships between chlorophyll a (Chl-a) and nutrients and temperature have fundamental implications for understanding complex interactions among water quality measures used for lake classification, yet accuracy comparisons of different approaches are scarce. Here, we (1) compared Chl-a model performances across linear and nonlinear statistical approaches; (2) evaluated single and combined effects of nutrients, depth, and temperature as lake surface water temperature (LSWT) or altitude on Chl-a; and (3) investigated the reliability of the best water quality model across 13 lakes from perialpine and central Balkan mountain regions. Chl-a was modelled using in situ water quality data from 157 European lakes; elevation data and LSWT in situ data were complemented by remote sensing measurements. Nonlinear approaches performed better, implying complex relationships between Chl-a and the explanatory variables. Boosted regression trees, as the best performing approach, accommodated interactions among predictor variables. Chl-a–nutrient relationships were characterized by sigmoidal curves, with total phosphorus having the largest explanatory power for our study region. In comparison with LSWT, utilization of altitude, the often-used temperature surrogate, led to different influence directions but similar predictive performances. These results support utilizing altitude in models for Chl-a predictions. Compared to Chl-a observations, Chl-a predictions of the best performing approach for mountain lakes (oligotrophic–eutrophic) led to minor differences in trophic state categorizations. Our findings suggest that both models with LSWT and altitude are appropriate for water quality predictions of lakes in mountain regions and emphasize the importance of incorporating interactions among variables when facing lake management challenges.
Characterisation of pain in people with hereditary neuropathy with liability to pressure palsy
(2017)
Hereditary neuropathy with liability to pressure palsy (HNPP) has historically been considered a pain-free condition, though some people with HNPP also complain of pain. This study characterised persistent pain in people with HNPP. Participants provided cross-sectional demographic data, information on the presence of neurological and persistent pain symptoms, and the degree to which these interfered with daily life. The painDETECT and Central Sensitization Inventory questionnaires were used to indicate potential neuropathic, central sensitisation and musculoskeletal (nociceptive) pain mechanisms. Additionally, participants were asked if they thought that pain was related to/part of HNPP. 32/43 (74%) subjects with HNPP had persistent pain and experience this pain in the last week. Of those with pain, 24 (75%) were likely to have neuropathic pain and 27 (84%) were likely to have central sensitisation. All 32 participants felt that their pain could be related to/part of their HNPP. Significant negative impact of the pain was common. Pain characterisation identified neuropathic pain and/or central sensitisation as common, potential underlying processes. Pain may plausibly be directly related to the underlying pathophysiology of HNPP. Further consideration of including pain as a primary symptom of HNPP is warranted.
Im Rahmen dieser Fallstudie wird geprüft, inwieweit sich wissenschaftliche Erkenntnisse zum Thema Change Management in der Praxis eines mittelständischen Unternehmens wiederfinden lassen. Probleme wie lange Durchlaufzeiten, steigende Kundenanforderungen und Einhaltung der Termintreue stellten die Produktionsabteilung von Kohlebürsten der Josef Mack GmbH & Co. KG zunehmend vor eine Herausforderung. Das Change-Team des Unternehmens adressierte diese Herausforderung, indem es sich auf technischer Ebene des ConWIPKonzepts bediente. Zur Durchsetzung des Konzeptes bei den Mitarbeitern ist Change Management erforderlich. Die Literatur unterscheidet zwischen einem radikalen Ansatz – der Organisationsgestaltung – sowie der Organisationsentwicklung, die primär an einer Verhaltensänderung der Mitarbeiter ansetzt. Man betrieb unter anderem persönliche und offene Kommunikation mit den Mitarbeitern. Darüber hinaus wurde ein iteratives Vorgehen angewandt, das impliziert, dass in der Kohlebürstenabteilung begonnen und mit den gewonnenen Erkenntnissen unternehmensweit gearbeitet wurde. Diese im Unternehmen beobachteten Prinzipien lassen sich der Organisationsentwicklung zuordnen. Ein Telefoninterview mit zwei Mitarbeitern der Josef Mack GmbH & Co. KG sowie eine Literaturrecherche bildeten die methodische Grundlage für diesen Artikel und wurden im Rahmen der vorliegenden Fallstudie aufbereitet. Bereits nach kurzer Zeit konnte das Unternehmen Erfolge aufgrund dieses Vorgehens verbuchen. Da der iterative Ansatz angewandt wurde, kann das mittelständische Unternehmen in Zukunft von den gewonnen Einsichten profitieren und diese auch außerhalb der Kohlebürstenabteilung nutzen. Aufgrund dessen liefert diese Fallstudie sowohl für Theoretiker als auch für Praktiker einen Erkenntnisgewinn.
Background
To detect changes in biological processes, samples are often studied at several time points. We examined expression data measured at different developmental stages, or more broadly, historical data. Hence, the main assumption of our proposed methodology was the independence between the examined samples over time. In addition, however, the examinations were clustered at each time point by measuring littermates from relatively few mother mice at each developmental stage. As each examination was lethal, we had an independent data structure over the entire history, but a dependent data structure at a particular time point. Over the course of these historical data, we wanted to identify abrupt changes in the parameter of interest - change points.
Results
In this study, we demonstrated the application of generalized hypothesis testing using a linear mixed effects model as a possible method to detect change points. The coefficients from the linear mixed model were used in multiple contrast tests and the effect estimates were visualized with their respective simultaneous confidence intervals. The latter were used to determine the change point(s). In small simulation studies, we modelled different courses with abrupt changes and compared the influence of different contrast matrices. We found two contrasts, both capable of answering different research questions in change point detection: The Sequen contrast to detect individual change points and the McDermott contrast to find change points due to overall progression. We provide the R code for direct use with provided examples. The applicability of those tests for real experimental data was shown with in-vivo data from a preclinical study.
Conclusion
Simultaneous confidence intervals estimated by multiple contrast tests using the model fit from a linear mixed model were capable to determine change points in clustered expression data. The confidence intervals directly delivered interpretable effect estimates representing the strength of the potential change point. Hence, scientists can define biologically relevant threshold of effect strength depending on their research question. We found two rarely used contrasts best fitted for detection of a possible change point: the Sequen and McDermott contrasts.
Changeprozesse gehören heute zum Tagesgeschehen, mit dem sichOrganisationen auseinander setzen müssen. Die bisherige Forschungzum Change Management bezieht sich zum überwiegenden Teil aufprivatwirtschaftliche Organisationen und es ist nicht abschließendklar, inwiefern die beforschten Zusammenhänge auf den Bereich derNonprofit Organisationen (NPO) übertragbar sind. NPO unter-scheiden sich grundlegend von privatwirtschaftlichen Unternehmenund auf ihre Besonderheiten nimmt der vorliegende Beitrag Bezug.Hierbei wird eine ganzheitliche Sichtweise gewählt, die sowohl ge-sellschaftliche, organisationale als auch individuelle Dimensionenmiteinbezieht. Am Beispiel von NPO im Kindertagesstättenbereich,als typisches Beispiel für Drittleistungs-NPO, welche von einem ra-dikalen Wandel in der deutschen Bildungslandschaft betroffen sind,und deren Beschäftigten testen wir die aus der Literatur ent-wickelten Zusammenhänge anhand eines Mehrebenenmodells. Die Ergebnisse verdeutli-chen die positive Wirksamkeit von strategischer Personalentwicklung auf die Arbeitszu-friedenheit der Mitarbeiterinnen und Mitarbeiter.
Grasslands are ubiquitous globally, and their conservation and restoration are critical to combat both the biodiversity and climate crises. There is increasing interest in implementing effective multifunctional grassland restoration to restore biodiversity concomitant with above- and belowground carbon sequestration, delivery of carbon credits and/or integration with land dedicated to solar panels. Other common multifunctional restoration considerations include improved forage value, erosion control, water management, pollinator services, and wildlife habitat provisioning. In addition, many grasslands are global biodiversity hotspots. Nonetheless, relative to their impact, and as compared to forests, the importance of preservation, conservation, and restoration of grasslands has been widely overlooked due to their subtle physiognomy and underappreciated contributions to human and planetary well-being. Ultimately, the global success of carbon sequestration will depend on more complete and effective grassland ecosystem restoration. In this review, supported by examples from across the Western world, we call for more strenuous and unified development of best practices for grassland restoration in three areas of concern: initial site conditions and site preparation; implementation of restoration measures and management; and social context and sustainability. For each area, we identify the primary challenges to grassland restoration and highlight case studies with proven results to derive successful and generalizable solutions.
Background: New ischaemic brain lesions on magnetic resonance imaging (MRI) are reported in up to 86% of patients after transcatheter edge-to-edge repair of the mitral valve (TEER-MV). Knowledge of the exact procedural step(s) that carry the highest risk for cerebral embolisation may help to further improve the procedure.
Aims: The aim of this study was to identify the procedural step(s) that are associated with an increased risk of cerebral embolisation during TEER-MV with the MitraClip system. Furthermore, the risk of overt stroke and silent brain ischaemia after TEER-MV was assessed.
Methods: In this prospective, pre-specified observational study, all patients underwent continuous transcranial Doppler examination during TEER-MV to detect microembolic signals (MES). MES were assigned to specific procedural steps: (1) transseptal puncture and placement of the guide, (2) advancing and adjustment of the clip in the left atrium, (3) device interaction with the MV, and (4) removal of the clip delivery system and the guide. Neurological examination using the National Institutes of Health Stroke Scale (NIHSS) and cerebral MRI were performed before and after TEER-MV.
Results: Fifty-four patients were included. The number of MES differed significantly between the procedural steps with the highest numbers observed during device interaction with the MV. Mild neurological deterioration (NIHSS ≤3) occurred in 9/54 patients. New ischaemic lesions were detected in 21/24 patients who underwent MRI. Larger infarct volume was significantly associated with neurological deterioration.
Conclusions: Cerebral embolisation is immanent to TEER-MV and predominantly occurs during device interaction with the MV. Improvements to the procedure may focus on this procedural step.
Background
Lay family caregivers of patients receiving palliative care often confront stressful situations in the care of their loved ones. This is particularly true for families in the home-based palliative care settings, where the family caregivers are responsible for a substantial amount of the patient’s care. Yet, to our knowledge, no study to date has examined the family caregivers’ exposure to critical events and distress with home-based palliative care has been reported from Germany. Therefore, we attempt to assess family caregiver exposure to the dying patient’s critical health events and relate that to the caregiver’s own psychological distress to examine associations with general health within a home-based palliative care situation in Germany.
Methods
A cross-sectional study was conducted among 106 family caregivers with home-based palliative care in the Federal State of North Rhine Westphalia, Germany. We administered the Stressful Caregiving Adult Reactions to Experiences of Dying (SCARED) Scale. Descriptive statistics and linear regression models relating general health (SF-36) were used to analyze the data.
Results
The frequency of the caregiver’s exposure, or witness of, critical health events of the patient ranged from 95.2% “pain/discomfort” to 20.8% “family caregiver thought patient was dead”. The highest distress scores assessing fear and helpfulness were associated with “family caregiver felt patient had enough’” and “family caregiver thought patient was dead”. Linear regression analyses revealed significant inverse associations between SCARED critical health event exposure frequency (beta = .408, p = .025) and total score (beta = .377, p = .007) with general health in family caregivers.
Conclusions
Family caregivers with home-based palliative care in Germany frequently experience exposure to a large number of critical health events in caring for their family members who are terminally ill. These exposures are associated with the family caregiver’s degree of fear and helplessness and are associated with their worse general health. Thus the SCARED Scale, which is brief and easy to administer, appears able to identify these potentially upsetting critical health events among family caregivers of palliative care patients receiving care at home. Because it identified commonly encountered critical events in these patients and related them to adverse general health of family caregivers, the SCARED may add to clinically useful screens to identify family caregivers who may be struggling.
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.
Bruxismus ist keine Krankheit, sondern ein Sammelbegriff für Parafunktionen wie Zähnepressen oder Knirschen. Um Begleitsymptome des Bruxismus zu beeinflussen, ist eine Untersuchung des orofazialen und kraniozervikalen Systems sinnvoll. Die gefundenen auffälligen Zeichen leiten die Therapeuten in der muskuloskelettalen Therapie, die aus Hands-on und -off-Techniken besteht.
Advances in high-throughput DNA sequencing have propelled research into the human microbiome and its link to metabolic health. We explore microbiome analysis methods, specifically emphasizing metabolomics, how dietary choices impact the production of microbial metabolites, providing an overview of studies examining the connection between enterotypes and diet, and thus, improvement of personalized dietary recommendations. Acetate, propionate, and butyrate constitute more than 95% of the collective pool of short-chain fatty acids. Conflicting data on acetate’s effects may result from its dynamic signaling, which can vary depending on physiological conditions and metabolic phenotypes. Human studies suggest that propionate has overall anti-obesity effects due to its well-documented chemistry, cellular signaling mechanisms, and various clinical benefits. Butyrate, similar to propionate, has the ability to reduce obesity by stimulating the release of appetite-suppressing hormones and promoting the synthesis of leptin. Tryptophan affects systemic hormone secretion, with indole stimulating the release of GLP-1, which impacts insulin secretion, appetite suppression, and gastric emptying. Bile acids, synthesized from cholesterol in the liver and subsequently modified by gut bacteria, play an essential role in the digestion and absorption of dietary fats and fat-soluble vitamins, but they also interact directly with intestinal microbiota and their metabolites. One study using statistical methods identified primarily two groupings of enterotypes Bacteroides and Ruminococcus. The Prevotella-dominated enterotype, P-type, in humans correlates with vegetarians, high-fiber and carbohydrate-rich diets, and traditional diets. Conversely, individuals who consume diets rich in animal fats and proteins, typical in Western-style diets, often exhibit the Bacteroides-dominated, B-type, enterotype. The P-type showcases efficient hydrolytic enzymes for plant fiber degradation but has limited lipid and protein fermentation capacity. Conversely, the B-type features specialized enzymes tailored for the degradation of animal-derived carbohydrates and proteins, showcasing an enhanced saccharolytic and proteolytic potential. Generally, models excel at predictions but often struggle to fully elucidate why certain substances yield varied responses. These studies provide valuable insights into the potential for personalized dietary recommendations based on enterotypes
Braune Brühe, was tun?
(2022)
Dekubitusprophylaxe. Die Rechtsprechung empfiehlt bei dekubitusgefährdeten Patienten ein Lagerungs- und Bewegungsprotokoll mit Einzelleistungsnachweis zu führen. Der Expertenstandard hingegen rät explizit nicht zu einer standardisierten Planung eines längerfristigen Lagerungsintervalls. Dieses Spannungsfeld sorgt für Unsicherheit speziell im Hinblick auf das neue Strukturmodell zur Entbürokratisierung der Pflegedokumentation.
Bitte nicht stupsen?! Wahrnehmung und Akzeptanz verschiedener Nudges durch deutsche Staatsbürger
(2017)
Mithilfe von Nudges können Menschen in Entscheidungssituationen in eine bestimmte Richtung gesteuert werden, ohne ihre Wahlfreiheit zu verlieren. In den letzten Jahren erfolgte eine intensive Auseinandersetzung mit dem Thema, sowohl in der Wissenschaft als auch in der Öffentlichkeit. Nudges werden von vielen Experten sehr kritisch betrachtet. Doch wie beurteilen Bürger diese Art der Steuerung? Der Aufsatz beschäftigt sich mit der Wahrnehmung und Akzeptanz von Nudges durch deutsche Staatsbürger. In einer qualitativen Studie wurden drei Gruppendiskussionen durchgeführt, in denen sieben verschiedene Nudges vorgestellt wurden, um zu ergründen, wie einzelne Maßnahmen bewertet werden, inwieweit die Bewertung in Abhängigkeit von Themen und Maßnahmen variiert und welche Einflussfaktoren auf die Akzeptanz derartiger Maßnahmen feststellbar sind. Es konnten eine Reihe von Einflussfaktoren identifiziert werden, die eine Basis für weitere Untersuchungen darstellen und zudem Hinweise darauf geben, was bei der Konzeption von Nudges beachtet werden sollte, um die Zustimmung und Akzeptanz der Bürger zu sichern.
Bilder, die hängen bleiben. Wie lassen sich transdisziplinäre Transformationsprozesse gestalten?
(2020)
In seinem Urteil vom 19.9.2012 – IV R 45/09 hatte der BFH über die Bilanzierung von Gutscheinen, die einen Anspruch auf eine Preisermäßigung im folgenden Jahr beinhalten, zu entscheiden. Nach der Entscheidung des BFH vom 19.9.2012 – IV R 45/09 sind für Gutscheine, die einen Anspruch auf eine Preisermäßigung im folgenden Jahr beinhalten, im Jahr der Ausgabe keine Rückstellungen zu passivieren. Ebenfalls darf keine Verbindlichkeit bilanziert werden. Auch die Bilanzierung eines passiven Rechnungsabgrenzungspostens ist nicht möglich.
Die verabschiedete Rechtsnorm des § 254 HGB hat gegenüber der Fassung im RegE deutlich an Klarheit gewonnen. Aus Sicht der Abschlussadressaten ist zu begrüßen, dass die im Vergleich zu den Entwurfsfassungen erheblich ausgeweiteten Anhangangabepflichten zur Absicherungsbilanzierung das Informationsniveau des Jahresabschlusses erhöhen. Problematisch erscheint indes die Auslagerung eines Teils der Anwendungsvoraussetzungen zur Bildung von Bewertungseinheiten in den Anhang, da dieser nicht von allen Unternehmen erstellt werden muss.
Entsprechend der gesetzgeberischen Intention, die bestehende Praxis der Bilanzierung von Bewertungseinheiten durch die handelsrechtliche Normierung nicht einzuschränken, wurde der Anwendungsbereich des § 254 HGB sehr weit gefasst und den Unternehmen über den Weg der Rechtsfolgenanordnung durch Negativabgrenzung (Nichtanwendung bestimmter Bewertungsvorschriften) ein relativ breiter Auslegungs- bzw. Ermessensspielraum belassen. Negative Folge dieser Vorgehensweise ist die Zulassung von Bewertungstechniken, die nicht konform gehen mit den bislang bestehenden Rechnungslegungskonventionen und damit die innere Konsistenz bzw. Systemkonsequenz des handelsbilanzrechtlichen Regelungsgefüges beeinträchtigen.
Beziehungsgestaltung in der ambulanten Pflege : Ergebnisse einer qualitativ-explorativen Studie
(2019)
Die Beziehungsgestaltung zwischen Pflegenden und pflegebedürftigen Menschen ist ein wichtiger Aspekt der ambulanten Pflege, der bislang kaum erforscht ist. In einer qualitativen Studie wurde die pflegerische Beziehungsgestaltung im deutschen, ambulanten Pflegesetting untersucht. Die Studie orientierte sich an den Prinzipien der Grounded-Theory nach Strauss und Corbin. Acht Interviews mit beruflich Pflegenden und 24 teilnehmende Beobachtungen wurden durchgeführt. Dem Ergebnis zufolge investieren Pflegende zu Beginn in den Beziehungsaufbau, um einen Zugang zum Gegenüber zu erhalten und förderliche sowie hinderliche Einflussfaktoren auf die Beziehung auszubalancieren. Die Ausrichtung der Beziehung auf dieser Ebene ist funktional in enger Anlehnung an pflegerische Tätigkeiten. Ausgehend von einem erfolgreichen Beziehungsaufbau auf der funktionalen Ebene können Pflegende optional die Beziehung auf einer menschlich-privaten Ebene gestalten. Diese ist geprägt von Reziprozität, dem Zeigen von Geßihlen und verstärktem Sich privat involvieren. Die Ergebnisse zeigen, dass es einer Sensibilisierung der Pflegepraxis für Beziehungsentwicklung bedarf. Es gilt, bereits in der Ausbildung Fähigkeiten zur Reflexion und Abgrenzung zu fördern, damit Pflegende Beziehungen bewusst gestalten lernen.
Je reibungsloser das Zusammenspiel von Management und Controlling, desto effektiver können die Entscheidungsprobleme des Krankenhausmanagements gelöst werden. In der Praxis treten allerdings regelmäßg Reibungsverluste in der Zusammenarbeit auf. Die Arbeitsbeziehung zwischen Controller und Manager ist häufig konfliktgeladen und wenig partnerschaftlich. Ursächlich für die negative Dynamik der Beziehung sind unterschiedliche Führungsentwürfe und Rollenbilder zum Controlling. Der Beitrag widmet sich den Anforderungen und der Struktur eines Controllings im Krankenhaus, das den Besonderheiten der Expertenorganisation gerecht werden kann.
Der N. medianus besitzt die Fähigkeit, bei Extremitätenbewegungen in seinem umliegenden Gewebe zu gleiten. Dieses wichtige physiologische Phänomen minimiert bei Engpasssyndromen Zug und Druck auf den Nerv. Das Karpaltunnelsyndrom (CTS) stellt in der Praxis die am häufigsten auftretende und stark behandlungsresistente periphere Neuropathie dar. Die verminderte Dynamik des N. medianus kann ein beitragender Faktor eines lange bestehenden CTS sein. Die vorliegende Querschnittstudie untersuchte die transversale Gleitfähigkeit des N. medianus mittels sonografischer Diagnostik an CTS-Patienten (Gruppe A). Die Nervenbewegung wurde hierfür durch passive Bewegungsmanöver an der HWS mittels einer Kontralateralflexion und einem Cervical lateral glide sowie durch aktive Bewegungen der Finger und der Schulter provoziert. Die Ergebnisse wurden im Anschluss mit den Resultaten einer früheren Untersuchung gleicher Art an gesunden Probanden (Gruppe B) verglichen. Die Bewegungsmanöver der oberen Extremität wurden zudem an gesunden Probanden durchgeführt (Gruppe B2). Das Ziel der Studie war es herauszufinden, ob die Manöver einen signifikanten Einfluss auf die Gleitfähigkeit sowie auf die Größe des Flächeninhalts des N. medianus ausüben und ob sich die Veränderungen in der CTS-Gruppe im Gegensatz zur Kontrollgruppe signifikant unterschiedlich darstellen. Sowohl distale Bewegungen der Fingergelenke als auch die zervikalen Bewegungsmanöver beeinflussten das transversale und longitudinale Gleiten des N. medianus. Am Unterarm zeigten sich deutliche Unterschiede in der Nervenbewegung zwischen den gesunden und den CTS-Probanden, was auf einen möglichen Einfluss des Cervical lateral glide auf die Neurodynamik des N. medianus bei CTS hindeutet.
Der N. mandibularis und seine Äste müssen sich bei Bewegungen des Kiefers und der HWS an die veränderten umliegenden Strukturen anpassen, um die Funktionsfähigkeit zu erhalten. Ziel dieser Querschnittstudie war herauszufinden, ob sich die Neurodynamik des N. auriculotemporalis mithilfe von Sonografie untersuchen lässt. Dazu wurde bei 21 Probanden der N. auriculotemporalis im Querschnitt (transversal) und in longitudinaler Ansicht während verschiedener kombinierter Kiefer- und zervikaler Bewegungen aufgezeichnet und beurteilt.
Die transversale Untersuchung ergab die signifikant größten Bewegungen bei hochzervikaler Flexion der HWS und gleichzeitiger Laterotrusion der Mandibula zur Gegenseite. Die longitudinale Untersuchung zeigte eine vermehrte Bewegung des Nervs bei Einstellung der HWS in hochzervikaler Flexion im Vergleich zur habituellen Position bei Depression und Laterotrusion der Mandibula zur Gegenseite (nicht signifikant). Eine Korrelation zwischen den Resultaten der transversalen longitudinalen Messung war nicht nachweisbar. Die Ergebnisse lassen annehmen, dass vor allem hochzervikale Flexion, Laterotrusion und Depression einen Einfluss auf die Dynamik des N. auriculotemporalis haben.
Im Unterschied zu Kapitalgesellschaften existieren für Personengesellschaften international unterschiedliche Besteuerungskonzepte, die sie entweder als transparentes oder als intransparentes Unternehmen qualifizieren. Die daraus oftmals entstehende ungleiche Besteuerung von Personen- und Kapitalgesellschaften ist wegen der nicht rechtsformneutralen Ausgestaltung der Unternehmensbesteuerung kritisch zu beurteilen. Der folgende Beitrag stellt zunächst die europaweite Vielfalt bei der Besteuerung von Personengesellschaften dar und untersucht anschließend die bestehenden Besteuerungsmodelle im Hinblick auf das betriebswirtschaftliche Kriterium der Rechtsformneutralität. In diesem Zusammenhang ist insbesondere zu untersuchen, ob die in einigen EU-Mitgliedstaaten bestehenden Misch- und Optionsmodelle Ansatzpunkte zur Erfüllung des Kriteriums bieten.
Am 21.3.2018 hat die Europäische Kommission den Vorschlag für eine Richtlinie zum gemeinsamen System einer Digitalsteuer auf Erträge aus der Erbringung bestimmter digitaler Dienstleistungen und den Vorschlag für eine Richtlinie zur Festlegung von Vorschriften für die Unternehmensbesteuerung einer signifikanten digitalen Präsenz vorgelegt. Diese befassen sich insbesondere mit einer Digital Service Tax (DST) sowie der digitalen Betriebsstätte. Nach Ansicht der Kommission soll durch diese Maßnahmen gewährleistet werden, dass die Besteuerung von digitalen Geschäftstätigkeiten in der EU gerecht und wachstumsfreundlich erfolgt. Der Entwurf wurde von der Fachwelt von Anfang an kritisch aufgenommen und in der Folgezeit von verschiedenen Experten kontrovers diskutiert. Der vorliegende Beitrag beleuchtet
den derzeitigen Stand der Erörterungen und widmet sich unter anderen den aktuellen Stellungnahmen des Wissenschaftlichen Beirates beim Bundesministeriums der Finanzen, des ifo-Institutes und des IDW. Weiter werden Reaktionen aus der Wirtschaft und eine erste Liste mit potenziell von einer Digitalsteuer betroffenen Unternehmen aufgegriffen.
Berichtigung des Vorsteuerabzugs nach§ 15a UStG – Grundstückserwerb und gemischt genutzte Immobilien
(2006)
Die neuen Regelungen zur Berichtigung des Vorsteuerabzugs nach § 15a UStG bergen vielfältige Praxisprobleme. Die folgenden Fälle stellen vor, wie Berichtigungen durchzuführen sind, wenn die entsprechenden Gegenstände dem Anlage- oder Umlaufvermögen (§ 15a Abs. 1 UStG und § 15a Abs. 2 UStG) zuzurechnen sind. Ergänzend werden in einem separaten Beitrag weitere Fälle zu Wirtschaftsgütern vorgestellt, die in andere Wirtschaftsgüter eingehen, zu sonstigen Leistungen und zum Wechsel der Besteuerungsart.
Die Vorsteuerberichtigung birgt vielfältige Probleme und kann es erforderlich werden lassen, dass neben der Buchführung umfangreiche Nachweise darüber geführt werden müssen, wann und in welchem Umfang umsatzsteuerliche Leistungen, z. B. für ein Gebäude, angefallen sind. Ein entsprechendes Formular hierzu hat Eckert vorgestellt (BBK F. 6 S. 1297, DokID [UAAAB-78010]).
Nach den Grundfällen zur Vorsteuerberichtigung gem. § 15a UStG in BBK 13/2006 F. 30 S. 1835 enthält diese Fallstudie ergänzende Beispiele zu Lieferungen oder sonstigen Leistungen, die in andere Wirtschaftsgüter eingehen, sowie zum Wechsel der Besteuerungsart als Änderung der Verhältnisse
Bericht über das 35. Symposium der Performing Arts Medicine Association in Snowmass, Colorado
(2018)
Das 23. gehölzkundliche Winterseminar der Arbeitsgruppe Junge Dendrologen in der DDG fand im Herzen Deutschlands in der Lutherstadt Wittenberg statt. Wie in den vergangenen Jahren war als Tagungsort eine Jugendherberge gewählt worden. Ursprünglich sollte Quartier in der Jugendherberge in der Bauhaus-Stadt Dessau bezogen werden. Da diese bereits ausgebucht war, wurde nach Wittenberg ausgewichen, was für die Programmgestaltung vorteilhaft war.
Bericht der 23. ENPHE-Konferenz in Riga : Grenzenlose Transparenz in der Physiotherapieausbildung
(2010)
One challenge of the EU energy transition is the integration of renewable electricity generation in the distribution system. EU energy law proposes a possible solution by introducing “citizen energy communities” (Directive 2019/944/EU) which may be open for “cross-border participation”. This article proposes an innovative way of implementing such cross-border communities by linking distribution systems via a “switchable element”, a generation, storage, or consumption asset with a connection to each country. An optimization model has been developed to calculate the system cost savings of such a connection. Linking regions with complementary characteristics regarding electricity generation and demand via a switchable element leads to more efficient system utilization. Findings are relevant for the transposition of “citizen energy communities” in national laws.
Aims
Understanding fine-grain diversity patterns across large spatial extents is fundamental for macroecological research and biodiversity conservation. Using the GrassPlot database, we provide benchmarks of fine-grain richness values of Palaearctic open habitats for vascular plants, bryophytes, lichens and complete vegetation (i.e., the sum of the former three groups).
Location
Palaearctic biogeographic realm.
Methods
We used 126,524 plots of eight standard grain sizes from the GrassPlot database: 0.0001, 0.001, 0.01, 0.1, 1, 10, 100 and 1,000 m2 and calculated the mean richness and standard deviations, as well as maximum, minimum, median, and first and third quartiles for each combination of grain size, taxonomic group, biome, region, vegetation type and phytosociological class.
Results
Patterns of plant diversity in vegetation types and biomes differ across grain sizes and taxonomic groups. Overall, secondary (mostly semi-natural) grasslands and natural grasslands are the richest vegetation type. The open-access file ”GrassPlot Diversity Benchmarks” and the web tool “GrassPlot Diversity Explorer” are now available online (https://edgg.org/databases/GrasslandDiversityExplorer) and provide more insights into species richness patterns in the Palaearctic open habitats.
Conclusions
The GrassPlot Diversity Benchmarks provide high-quality data on species richness in open habitat types across the Palaearctic. These benchmark data can be used in vegetation ecology, macroecology, biodiversity conservation and data quality checking. While the amount of data in the underlying GrassPlot database and their spatial coverage are smaller than in other extensive vegetation-plot databases, species recordings in GrassPlot are on average more complete, making it a valuable complementary data source in macroecology.