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The initial interview is important for psychological counseling regarding the acquisition of diagnostic information and in terms of establishing a professional counseling relationship. In applied sports psychology there so far exist no clear guidelines to structure this process. To improve the quality of sports psychological consultations, the present study introduces and evaluates a semi-structured guideline for an initial interview in which the content and form of the consultation are determined, the concerns of the client are systematically explored, and the objectives of the collaboration and the further process are defined. Eleven sport psychology trainees participated in our study and conducted initial interviews with actors. One interview was conducted by using the initial interview guide and the other interview was created individually by each sport psychology trainee based on his own expertise. The results showed that the quality of the interview process (i.e., formal requirements, use of open questions) as well as the satisfaction of the consultant with the interview was significantly higher when following the guideline. No differences were found regarding the quality of the consultation findings and the satisfaction of the athletes with the interview. The results are discussed with respect to their theoretical and practical implications.
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.
The majority of the annually accumulated 9 million t of organics in municipal solid waste is recycled. Amongst the technological options composting is most important. 15% are treated by digestion and result in both biogas as a renewable energy source and organic residues. Compost contains considerable amounts of minerals and organic carbon which can substitute fertilizers including organic compounds. Application of compost for the reproduction of humus in soils is its most important effect. Scientifically, the applicability of the humus balancing method developed by VDLUFA is proven. It balances input and output of organic carbon during cultivation and harvest. Optimum level of humus which is a specific fixed value for each type of soils is therefore realized. An energy humus index is proposed, which may indicate preferred usage of organics as fertilizer or renewable energy source.
In this paper we estimate the effect of tuition fees on the intentions of high school graduates in Germany to enroll in higher education. Based on representative survey data collected by the HIS institute between 2002 and 2008, we are able to analyze the effect of tuition fees using a quasi-experimental design. We take advantage of the variation between the German federal states in the introduction of tuition fees to examine the impact of tuition fees and employ a difference-in-differences estimation strategy. We do not find empirical evidence that tuition fees lower the intentions to enroll in higher education among high school graduates. This holds true for both the whole sample and for different subgroups, such as women or high school graduates with no family background of higher education.
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.