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Institute
Aims: This study examines the relationship between the time, students spent abroad, personality traits and circumstances during this time with the student’s intercultural competence and integration performance in the target culture. Design and sample: The study had a correlative cross-sectional design. 202 academic subjects were surveyed. The average age was 22 years. There was one measuring time, to which 58 % of the participants stated that they have had a stay abroad. Measurements: Metacognitive, cognitive, motivational and behavioural intercultural competence were measured with the Cultural Intelligence Scale. The personality traits involvement, discipline, social competence, cooperation, dominance and stability were captured with the "Bochum inventory for job-related personality description-6F". Work-related attitudes as patterns of behaviour and experience were measured using the "Work-related Behaviour and Experiencing Pattern 44" (Geman: Arbeitsbezogene Verhaltens- und Erlebensmuster; AVEM). In addition, the demographic factors and characteristics of stays abroad as well as the integration into the target culture based on the Sociocultural Adaption Scale were examined. The data was tested for relationships and differences by tests for mean differences, variance and regression analyses. Results: There was a positive correlation between duration and cognitive, motivational and behavioural intercultural competence. The motivational competence is higher in subjects who have no risk pattern in the AVEM. The different types of competence influence each other at diverse times. Moreover, the suggested structural equation model could be confirmed. This showed the effect of the AVEM pattern on intercultural competence, moderated by the stay abroad and the social competence.
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.
The accounting of small and medium enterprises is specific, compared to the accounting of large enterprises, for several reasons. First of all, lower business volume implies less demanding accounting in terms of less turnover and the number of accounts to be processed, lower financial reporting requirements, more favourable tax treatment is expected and the like. Practical experience in the years of application of EU-accounting directives, which represent the framework of financial reporting of companies at the EU level, pointed to certain difficulties or excessive administrative burden of small and medium enterprises in relation to the requirements for large companies and identified areas for improvement. The complexity of these regulations as well as problems in practical application have led to the need to develop and publish a revised single accounting directive (2013/34/EU). This Directive was primarily adopted with the aim of simplifying the accounting and financial reporting of small and medium-sized enterprises.
Today, it is common for small and medium-sized enterprises to go beyond the borders of one country. In the internationalization of business, SMEs face many challenges and potential barriers. First of all, it refers to financial, human and procedural barriers, but also to informational barriers related to regulations, rules and laws of other countries. Since the accounting and tax treatment of the same business transaction may differ between countries, it seems entirely justified to investigate whether there are differences in the regulation and regulation of the accounting system between the two countries. This paper compares the characteristics of small and medium-sized enterprises’ accounting systems between two economically strongly connected countries, Germany and Croatia, which is the main goal of this paper. It is well known that financial reporting is a particularly important, final phase of accounting data processing. Namely, financial reporting system of these two countries is compared by using the method of comparison and classification analysis. The types and scope of financial statements have been defined and the content of financial statements that SMEs are obliged to compile and publish has been analysed. The paper pays additional attention to the analysis of similarities and differences between these two accounting regulations as well as current events in the implementation of the revised accounting directive into national legislation, especially in simplifying the financial reporting of the smallest, but numerically most represented micro enterprises. The important finding of the research show that some changes have been made but there is still room to improve accounting regulations for this segment of entrepreneurship.
Background
Against the background of a steadily increasing degree of digitalization in health care, a professional information management (IM) is required to successfully plan, implement, and evaluate information technology (IT). At its core, IM has to ensure a high quality of health data and health information systems to support patient care.
Objectives
The goal of the present study was to define what constitutes professional IM as a construct as well as to propose a reliable and valid measurement instrument.
Methods
To develop and validate the construct of professionalism of information management (PIM) and itsmeasurement, a stepwise approach followed an established procedure from information systems and behavioral research. The procedure included an analysis of the pertaining literature and expert rounds on the construct and the
instrument, two consecutive and comprehensive surveys at the national and international level, exploratory and confirmatory factor analyses as well as reliability and validity testing.
Results
Professionalism of information management was developed as a construct consisting of the three dimensions of strategic, tactical, and operational IMas well as of the regularity and cyclical phases of IM procedures as the two elements of professionalism.
The PIM instrument operationalized the construct providing items that incorporated IM procedures along the three dimensions and cyclical phases. These procedures had to be evaluated against their degree of regularity in the instrument. The instrument proved to be reliable and valid in two consecutive measurement phases
and across three countries.
Conclusion
It can be concluded that professionalism of information management is a meaningful construct that can be operationalized in a scientifically rigorous manner. Both science and practice can benefit from these developments in terms of improved self-assessment, benchmarking capabilities, and eventually, obtaining a better understanding of health IT maturity.
In dieser Open-Access-Publikation analysieren die Autoren die öffentliche Debatte um Chancen und Risiken von Big Data und diskutieren die konkreten Implikationen in verschiedenen Lebensbereichen. In einer repräsentativen Befragung vermessen sie das Wissen und die Einstellung der Bevölkerung zu Big Data. Im Ergebnis verhalten sich die Nutzer paradox, sorglos und besorgt zugleich. Gezeigt wird aber auch, an welchen Punkten die Bürger aufgeschlossen für einen neuen Umgang mit Big Data sind. Daten-Sharing, Open Data finden durchaus Akzeptanz, ebenso auch neue Muster für bestehende Branchen, jenseits der tradierten Vorstellungen.
Der Inhalt
Hindernisse und Lösungsangebote für eine Verständigung über den Umgang mit Massendaten
Big Data, Data Analytics und Smart Services rund um Wohnen, Gesundheit und Mobilität
Chancen und Risiken aus Sicht der Bürger
Big Data: Bürgerschreck und Hoffnungsträger!
Die Zielgruppen
Dozierende und Studierende der Wirtschafts- und Sozialwissenschaften, Kommunikationswissenschaft, Wirtschaftspsychologie, Soziologie, Jura und Digital Leadership
Praktikerinnen und Praktiker in IT, Versicherungswirtschaft, Politik und Journalismus
Die Autoren
Dr. Susanne Knorre ist Unternehmensberaterin und nebenberufliche Professorin für Kommunikationsmanagement an der Hochschule Osnabrück.
Horst Müller-Peters ist Professor für Betriebswirtschaftslehre an der Technischen Hochschule Köln.
Dr. Fred Wagner ist Professor für Versicherungslehre an der Universität Leipzig.
Seit Jahren ist die steuerliche Behandlung von Aufwendungen für ein häusliches Arbeitszimmer ein immer wiederkehrendes Thema in der Fachliteratur. Auch zahlreiche Auseinandersetzungen mit dem Finanzamt resultieren aus der (Nicht-)Berücksichtigung dieser Aufwendungen. In der Vergangenheit wurden bereits etliche Gerichtsurteile zu unterschiedlichen Fallkonstruktionen aus diesem Bereich gesprochen. Momentan hat das Thema erneut an Aktualität gewonnen. So arbeitet aufgrund der derzeit herrschenden Pandemie eine große Anzahl an Steuerpflichtigen (erstmals) im Homeoffice und wendet sich ratsuchend mit Fragen zu den entsprechenden steuerlichen Folgen an ihre steuerlichen Berater. Der vorliegende Beitrag beschäftigt sich unter Heranziehung einschlägiger Urteile mit der steuerlichen Behandlung von Aufwendungen für ein häusliches Arbeitszimmer, nimmt Stellung zu den Möglichkeiten der steuerlichen Abzugsfähigkeit in der aktuellen besonderen Situation, analysiert diese kritisch und formuliert konkrete Handlungsempfehlungen.
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.
Regenerative Energiekonzepte zur Versorgung von Containergebäuden für verschiedene Klimazonen
(2020)
Leichtbauanwendungen auf Basis des Containerbaus bieten ökologische und ökonomische Potenziale für das Bauwesen und sind daher relevant innerhalb der Energiewende zur Erreichung eines nahezu klimaneutralen Gebäudebestandes. Daher werden hier verschiedene Anwendungen in unterschiedlichen Klimazonen behandelt.
Dazu werden zunächst die globalen Klimazonen analysiert und containerbasierte Leichtbaulösungen mit ihren Energiebedarfen und Nutzerprofilen vorgestellt. Durch bautechnische Optimierungen wird nahezu ein Passivhausstandard hergestellt. Auf Basis dieser Eingangsdaten werden verschiedene Energiekonzepte diskutiert, bei denen Solar- und Windenergie, aber auch Biomasse als regenerative Energieträger integriert werden. Die Konzepte werden allesamt mit der Software Polysun® simuliert und analysiert. Die verschiedenen Ansätze werden insbesondere in Bezug Energieautarkie, aber auch in Bezug auf Umsetzbarkeit verglichen und bewertet. Beispielsweise können mit einem Konzept bestehend aus einer Photovoltaik-Anlage, Wärmepumpe zur Wärme- und Kälteerzeugung sowie integriertem Batteriespeicher, Wärme- und Kältespeicher sehr gute Ergebnisse erzielt werden.
Schließlich wird noch der Einfluss der verschiedenen Klimazonen auf die erforderliche energietechnische Gebäudeausstattung sowie Potenziale für andere Anwendungskonzepte beschrieben.
With the increasing size and complexity of embedded systems, the impact of software on energy consumption is becoming more important. Previous research focused mainly on energy optimization at the hardware level. However, little research has been carried out regarding energy optimization at the software design level. This paper focuses on the software design level and addresses the gap between software and hardware design for embedded systems. This is achieved by proposing a framework for software design patterns, which takes aspects of power consumption and time behavior of the hardware level into account. We evaluate the expressiveness of the framework by applying it to well-known and novel design patterns. Furthermore, we introduce a dimensionless numerical efficiency factor to make possible energy savings quantifiable.