TY  - JOUR
A1  - Zamirirad, Azadeh
T1  - Autoritarismus : Einführung
Y1  - 2012
SN  - 978-3-86956-167-7
ER  - 
TY  - JOUR
A1  - Winkler, Till J.
A1  - Goebel, Christoph
A1  - Bidault, Francis
A1  - Günther, Oliver
T1  - Information technology and business practieses in Germany
BT  - results from the 2011 bit survey
JF  - The UCLA Anderson Business and Information Technologies (BIT) Project
Y1  - 2012
U6  - https://doi.org/10.1142/9789814390880_0005
SP  - 81
EP  - 114
PB  - world scientific
CY  - Singapore
ER  - 
TY  - JOUR
A1  - Widdau, Christoph Sebastian
T1  - Der vielseitige Autor : Machen sie es konkret!; Der Autor Raimund Krämer
Y1  - 2012
SN  - 978-3-86956-167-7
ER  - 
TY  - JOUR
A1  - Struch, Georg
T1  - A distributional analysis of recent reform proposals on the german income tax rate
JF  - Jahrbücher für Nationalökonomie und Statistik = Journal of economics and statistics
N2  - The present paper investigates potential fiscal and distributional effects which emerge due to four reform scenarios on the German income tax rate. The analysis is based on a static simulation model for the German tax system using income tax micro-data. The data shows that changing the present progressive tax system to a flat-tax, which was proposed by the FDP in 2010, could reduce the tax revenue by 15 billion Euro. Such a tax regime would increase the unequal distribution and polarisation of net incomes. The IW Koln suggested an alternative tax rate in 2008. This regime would increase unequal distribution and polarisation of disposable incomes to a greater extent than the FDP-tax rate. An implementation of this income tax scale would go along with losses in tax revenue of 18.8 billion Euro. Likewise, the implementation of a 2009 SPD tax rate proposal would reduce tax revenue by 14.8 billion Euro. Although this regime would reduce unequal distribution, the effect on the polarization of disposable incomes is not definitely predictable. In contrast to all the other scenarios, the realisation of the recent SPD tax rate proposal from 2011 could enlarge tax revenue by 4.7 billion Euro. This tax regime would reduce unequal distribution and polarisation of disposable incomes even more than the present tax system.
Y1  - 2012
SN  - 0021-4027
VL  - 232
IS  - 5
SP  - 567
EP  - 588
PB  - Lucius & Lucius
CY  - Stuttgart
ER  - 
TY  - JOUR
A1  - Sintomer, Yves
A1  - Herzberg, Carsten
A1  - Röcker, Anja
T1  - Transnationale Modelle der Bürgerbeteiligung : Bürgerhaushalte als Beispiel
Y1  - 2012
SN  - 978-3-593-39771-9
ER  - 
TY  - JOUR
A1  - Müller, Melanie
T1  - Zivilgesellschaft und Klimapolitik
Y1  - 2012
SN  - 978-3-86956-173-8
ER  - 
TY  - JOUR
A1  - Meyer-Sahling, Jan-Hinrik
A1  - Goetz, Klaus Hermann
T1  - The EU timescape : from notion to research agenda
Y1  - 2012
SN  - 978-0- 415-69633-3
ER  - 
TY  - JOUR
A1  - Mahnken, A. H.
A1  - Bruners, P.
A1  - Guenther, R. W.
A1  - Rasche, Christoph
T1  - Process-oriented cost calculation in interventional radiology
JF  - Der Radiologe : Zeitschrift für diagnostische und interventionelle Radiologie, Radioonkologie, Nuklearmedizin
N2  - Currently used costing methods such as cost centre accounting do not sufficiently reflect the process-based resource utilization in medicine. The goal of this study was to establish a process-oriented cost assessment of percutaneous radiofrequency (RF) ablation of liver and lung metastases.
 In each of 15 patients a detailed task analysis of the primary process of hepatic and pulmonary RF ablation was performed. Based on these data a dedicated cost calculation model was developed for each primary process. The costs of each process were computed and compared with the revenue for in-patients according to the German diagnosis-related groups (DRG) system 2010.
 The RF ablation of liver metastases in patients without relevant comorbidities and a low patient complexity level results in a loss of EUR 588.44, whereas the treatment of patients with a higher complexity level yields an acceptable profit. The treatment of pulmonary metastases is profitable even in cases of additional expenses due to complications.
 Process-oriented costing provides relevant information that is needed for understanding the economic impact of treatment decisions. It is well suited as a starting point for economically driven process optimization and reengineering. Under the terms of the German DRG 2010 system percutaneous RF ablation of lung metastases is economically reasonable, while RF ablation of liver metastases in cases of low patient complexity levels does not cover the costs.
KW  - Process-oriented costing
KW  - Radiofrequency ablation
KW  - Diagnosis-related groups
KW  - Process optimization
KW  - Economic
Y1  - 2012
U6  - https://doi.org/10.1007/s00117-011-2223-x
SN  - 0033-832X
VL  - 52
IS  - 1
SP  - 74
EP  - 80
PB  - Springer
CY  - New York
ER  - 
TY  - JOUR
A1  - Köstler, Andreas
T1  - Grußwort
Y1  - 2012
SN  - 978-3-86956-185-1
ER  - 
TY  - JOUR
A1  - Krämer, Raimund
A1  - Kuhn, Armin
T1  - Militär in Lateinamerika : Macht Militär Staat
Y1  - 2012
SN  - 978-3-86956-167-7
ER  -