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In Deutschland findet die Gestaltung von Erbbaurechtsverträgen sehr oft unter politischen Gesichtspunkten, aber wenig am Markt orientiert statt. Die Akzeptanz des Erbbaurechts leidet hierunter. Eine wichtige Rolle spielt dabei die Festlegung des Erbbauzinses, der angesichts des niedrigen Zinsniveaus oft als unangemessen empfunden wird. Andererseits stellt sich die Ableitung „marktgerechter“ Erbbauzinsen im Vergleichswege schwierig dar. Im Beitrag wird daher ein praxisbezogener, auf der Kapitalmarkttheorie basierender Ansatz für die Festlegung marktgerechter Erbbauzinsen dargestellt. Wichtig ist dabei die Verschiebung der Rendite/Risiko-Position, die sich aufgrund der Bestellung von Erbbaurechten gegenüber Volleigentum ergibt. Sowohl der Erbbauverpflichtete wie auch der Erbbauberechtigte dürfen sich diesbezüglich nicht schlechter als bei Volleigentum stellen. Diese Anforderung wird durch die Sharpe Ratio konkretisiert. Damit sich der Erbbauberechtigte nicht gegenüber Volleigentum verschlechtert, bedarf es einer „Subventionierung“ seiner Rendite. Es wird gezeigt, dass dies durch den Erbbauberechtigten ohne Einbußen in seiner Rendite/Risiko-Position gegenüber Volleigentum geschehen kann. Auf Grundlage dieser Überlegungen werden Mindestrenditeforderungen für den Erbbauberechtigten und Höchstsätze für den Erbbauverpflichteten kalkuliert, die sich auf die Bodenwerte beziehen.
Der Erbbauzins ist bei kommunalen Erbbaurechten sowohl eine zentrale Stellgröße für die Wirtschaftlichkeit als auch von kommunalwirtschafts- und beihilferechtlicher Relevanz. Er wird zumeist ermittelt, indem ein geeigneter Erbbauzinssatz auf den Bodenwert angelegt wird. Der Erbbauzinssatz sollte dabei marktgerecht sein. Sowohl die Ableitung des Erbbauzinssatzes aus dem Primärmarkt (erstmalige Ausgabe von Erbbaurechten) wie aus dem Sekundärmarkt (Weiterverkäufe) ist aber zumindest bei Erbbaurechten für Mehrfamilienhäuser derzeit kaum sinnvoll zu diesem Zwecke durchzuführen. Auch der Liegenschaftszinssatz ist ungeeignet, da er aus einem Modell für Volleigentum mit einer vollkommen anderen Risiko-/Rendite-Konstellation abgeleitet wird. Daher wird für eine stärkere Anwendung ökonomisch basierter Verfahren plädiert und hierbei ein kapitalmarktorientiertes Mark-to-Model-Verfahren dargestellt. Erste überschlägige Ermittlungen legen zudem die Orientierung an langfristigen Baufinanzierungssätzen als Daumenregel nahe. Regelmäßig dürften von Kommunen für die Ermittlung von marktgerechten Erbbauzinssätzen öffentlich bestellte und vereidigte oder zertifizierte Grundstückssachverständige betraut werden, denen die betreffenden Verfahren jedoch oftmals fremd sind. Auch stellt sich die Frage nach der Zulässigkeit, da sie sich als Best Practice-Verfahren bislang nicht etabliert haben. Daher wäre dem Gesetz- bzw. Verordnungsgeber anzuraten, die Ermittlung marktgerechter Erbbauzinssätze ausdrücklich zu regeln und dabei jenseits von Mark-to-Market-Verfahren weitere geeignete ökonomisch gestützte Methoden wie auch empirisch abgesicherte „Daumenregeln“ zuzulassen.
Im Oktober 2019 veröffentlichte die Amerikanische Psychologische Gesellschaft APA die siebte, überarbeitete Auflage ihres Publikationshandbuchs "Publication Manual of the American Psychological Association". In diesem Ratgeber werden Ihnen die Grundregeln des enthaltenen Zitierregelwerks vorgestellt, ergänzt um eine Einführung in das Zitieren. Einige wenige Regeln wurden der deutschen Grammatik angepasst (z. B. hinsichtlich Kommasetzung vor "&").
Inhalt:
1. Zitieren: Einleitung
2. Zitieren: Definitionen, Grundregeln und Plagiate
3. Zitiersysteme: Klassifikation
4. Zitiersysteme: APA – ein erster Eindruck
5. Text: Kurzbelege gestalten und platzieren
6. Text: sinngemäße Zitate
7. Text: direkte Zitate
8. Literaturverzeichnis: Inhalt und Sortierung (allgemein)
9. Literaturverzeichnis: Autor-Element (allgemein)
10. Literaturverzeichnis: Datum-Element (allgemein)
11. Literaturverzeichnis: Titel-Element (allgemein)
12. Literaturverzeichnis: Quellen-Informations-Element (allgemein)
13. Literaturverzeichnis: Quellen-DOI/URL-Element (allgemein)
14. Literaturverzeichnis: Schriftwerke
14.1 Periodika (Beiträge in Zeitschriften, Zeitungen etc.)
14.2 Bücher (Fach-, Lehrbücher, Sammel-, Nachschlagewerke u. Ä.)
14.3 Beiträge in Sammel- und Nachschlagewerken
14.4 Berichte und graue Literatur
14.5 Tagungs- und Konferenzbeiträge
14.6 Dissertationen und Abschlussarbeiten
14.7 Rezensionen und Besprechungen (in Periodika oder Blogs)
14.8 Unveröffentlichte und informell veröffentlichte Werke
14.9 Normblätter
14.10 Patentschriften
14.11 Spezial: Juristische Texte
15. Datensätze, Software und Tests
15.1 Datensätze
15.2 Software, mobile Apps, Apparaturen und Ausrüstung
16. Tests, Skalen und Messinstrumente
17. Audiovisuelle Medien
17.1 Audiovisuelle Werke (allgemein)
17.2 Ton-Bild-Werke (Filme etc.)
17.3 Tonwerke (Musikalben etc.)
17.4 Bildwerke (Karten etc.)
18. Online-Medien
18.1 Soziale Medien
18.2 Webseiten und Websites
19. Abbildungszitate gemäß APA
20. Zitiersysteme: APA-Handbuch und -Zitierhilfen
21. Zitiersysteme: Alternativen
22. Extra: Tipps für das Zusammenstellen einer Literaturgrundlage
This scientific paper aimed to examine workplace stressors and factors influencing the Work-Life-Balance of nursing staff to understand potential factors and challenges. The Covid-19-pandemic has only again demonstrated the importance of sufficient and well-educated nursing staff. To ensure this, it is also important to consider the well-being of the nurses, because this influences their job performance, the turnover rate and the number of sick employees. To examine the workplace stressors and the Work-Life-Balance of nursing staff, different theoretical approaches and study findings are taken under consideration to determine their influence on the perceived stress of employees in general and nurses in particular and also the importance of a healthy Work-Life-Balance. The study was conducted by the Declaration of Helsinki and Tokyo. Many different factors make the job as a nurse potentially more stressful than for example administrative occupations. Moreover, there are plenty of difficulties for a healthy Work-Life-Balance for nursing staff and also potential negative effects resulting from a poor Work-Life-Balance or a high amount of workplace stressors. It can be concluded that a solution approach for the workplace stressors and a better Work-Life-Balance can only be reached if the employer and the employees work together to decrease the amount of stress, to offer and learn better mechanisms to cope with stress and to incorporate ways to ensure a better Work-Life-Balance.
In this paper, the radio frequency (RF) behavior of mechanically stressed coaxial and for the first time also twisted-pair transmission lines is investigated over their service life. The main goal is to enable predictive maintenance for cables in moving applications and avoid preventive replacement. This also reduces the use of high-cost resources. For this purpose, stranded and solid-core variants of coaxial and twisted-pair type cables are mechanically loaded on the two-pulley apparatus according to EN 50396. Their RF transmission (S21) behavior is measured using a vector network analyzer and presented over bending cycles. For the first time, the phase response of mechanically loaded transmission lines is evaluated with respect to their service life. Two significant causes for the increasing attenuation and altered phase response are identified: breakage in foil screen and increasing surface roughness on the copper conductors. The identified causes are supported with literature evidence. Through measurements and theoretical calculations, it is proven that the phase is much more suitable for an assessment of the remaining service life than the amplitude. The findings can be used to implement a cable monitoring system in industrial environments which monitors the lines in-situ and reminds the user to replace them, whenever a certain wear-level is reached.
The objective of the German non-profit association NFDI (German short form for ”National Research Data Infrastructure”) is to make the data stock of the entire German science system accessible to the public. To do so, it should involve all stakeholders. However, currently the Universities of Applied Sciences (UAS) are underrepresented in the NFDI, and there is a danger of neglecting their needs. Therefore, we present the project ”Research Data Management at Universities of Applied Sciences in the State of Rhineland-Palatinate” (FDM@HAW.rlp), which is funded by the German Federal Ministry of Education and Research (BMBF) and financed within the Recovery and Resilience Facility of the European Union. In the project, seven public UAS in Rhineland-Palatinate and the Catholic University of Applied Sciences (CUAS) Mainz follow a common goal: They intend to establish an institutional RDM within a period of three years by building up competencies at the UAS, setting up services for researchers and finding solutions for a common technical infrastructure.
Erbbaurechte werden in den letzten Jahren zwar wieder verstärkt verwendet, führen aber immer noch ein Nischendasein. Bei Erbbaurechten findet eine Aufspaltung der Eigentumsrechte an der Immobilie statt. Hierdurch entstehen einerseits zusätzliche Kontroll- und Durchsetzungskosten, andererseits auch Eingriffe in die Verfügungsrechte des Erbbauberechtigten. Beides führt zu Wertabschlägen, mit denen Volleigentum nicht belastet ist. Dies belastet sowohl die Rendite als auch die Möglichkeiten, bezahlbaren Wohnraum über Erbbaurechte zur Verfügung zu stellen. Hinzu kommen Nachteile bei der Veräußerbarkeit und der Beleihbarkeit von Erbbaurechten. Auf der anderen Seite können Erbbaurechte als ein Instrumentarium zur Reallokation von Investitionsrisiken auf den Erbbaurechtnehmer verstanden werden. Marktgerechtigkeit vorausgesetzt, sinken die Renditeforderungen der Erbbaurechtgeber stärker ab, als die Renditeforderungen der Erbbaurechtgeber ansteigen. Hierdurch entstehen u. U. beträchtliche Diskontierungsgewinne, die bei Volleigentum nicht generiert werden und die eine Überkompensation der Nachteile des Erbbaurechts bewirken können. Allerdings erlaubt es die Art und Weise, wie in Deutschland Erbbaurechte angewandt werden aber nicht, diesen potenziellen Mehrwert tatsächlich auszuschöpfen. Es werden Modelle aufgezeigt, die diese Anwendungsprobleme auf einfache Weise beheben.
Understanding and modulating CNS function in physiological as well as pathophysiological contexts remains a significant ambition in research and clinical applications. The investigation of the multifaceted CNS cell types including their interactions and contributions to neural function requires a combination of the state-of-the-art in vivo electrophysiology and imaging techniques. We developed a novel type of liquid crystal polymer (LCP) surface micro-electrode manufactured in three customized designs with up to 16 channels for recording and stimulation of brain activity. All designs include spare central spaces for simultaneous 2P-imaging. Nanoporous platinum-plated contact sites ensure a low impedance and high current transfer. The epidural implantation of the LCP micro-electrodes could be combined with standard cranial window surgery. The epidurally positioned electrodes did not only display long-term biocompatibility, but we also observed an additional stabilization of the underlying CNS tissue. We demonstrate the electrode’s versatility in combination with in vivo 2P-imaging by monitoring anesthesia-awake cycles of transgenic mice with GCaMP3 expression in neurons or astrocytes. Cortical stimulation and simultaneous 2P Ca2+ imaging in neurons or astrocytes highlighted the astrocytes’ integrative character in neuronal activity processing. Furthermore, we confirmed that spontaneous astroglial Ca2+ signals are dampened under anesthesia, while evoked signals in neurons and astrocytes showed stronger dependency on stimulation intensity rather than on various levels of anesthesia. Finally, we show that the electrodes provide recordings of the electrocorticogram (ECoG) with a high signal-to noise ratio and spatial signal differences which help to decipher brain activity states during experimental procedures. Summarizing, the novel LCP surface micro-electrode is a versatile, convenient, and reliable tool to investigate brain function in vivo.
Value-based controlling & international accounting
of Economic Value Added (EVA) – An overview
(2022)
This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its operting profit, adjusted for taxes on a cash basis. EVA can also be referred to as economic profit, as it attempts to capture the true economic profit of a company. This measure was devised by management consulting firm Stern Value Management, originally incorporated as Stern Stewart & Co. This research will also discuss adjustments and different types of assumptions that are necessary for the calculation as well as how to use them properly to obtain an interpretable result. Paper will explain the formula and which conversions should be considered. It remains to be noted that the EVA concept only leads to small progress from a scientific point of view, but that the clever marketing by Stern & Stewart has initiated a renaissance of the underlying residual profit concept. The paper provides practitioners and academics with a good overview of the demonstrable added value of EVA controlling and, in contrast, also illustrates the weaknesses of the calculation model or the inaccuracy due to interpretation variables, which overall limit the value of EVA as a management key performance indicator. The research includes comprehensive and substantial discussion in the scientific literature on EVA and its interpretation.
Background: The STarT-MSK-Tool is an adaptation of the well established STarT-Back-Tool, used to risk-stratify patients with a wider range of musculoskeletal presentations.
Objective: To formally translate and cross-culturally adapt the Keele STarT-MSK risk stratification tool into German (STarT-MSKG) and to establish its reliability and validity.
Methods: A formal, multi-step, forward and backward translation approach was used. To assess validity patients aged ≥18 years, with acute, subacute or chronic musculoskeletal presentations in the lumbar spine, hip, knee, shoulder, or neck were included. The prospective cohort was used with initial data collected electronically at the point-of-consultation. Retest and 6-month follow-up questionnaires were sent by email. Test-retest reliability, construct validity, discriminative ability, predictive ability and floor or ceiling effects were analysed using intraclass correlation coefficient, and comparisons with a reference standard (Orebro-Musculoskeletal-Pain-Questionnaire: OMPQ) using correlations, ROC-curves and regression models.
Results: The participants’ (n = 287) mean age was 47 (SD = 15.8) years, 51% were female, with 48.8% at low, 43.6% at medium, and 7.7% at high risk. With ICC = 0.75 (95% CI 0.69; 0.81) test-retest-reliability was good. Construct validity was good with correlations for the STarT-MSKG-Tool against the OMPQ-Tool of rs = 0.74 (95% CI 0.68, 0.79). The ability of the tool [comparison OMPQ] to predict 6-month pain and disability was acceptable with AUC = 0.77 (95% CI 0.71, 0.83) [OMPQ = 0.74] and 0.76 (95% CI 0.69, 0.82) [OMPQ = 0.72] respectively. However, the explained variance (linear/logistic regression) for predicting 6-month pain (21% [OMPQ = 17%]/logistic = 29%) and disability (linear = 20%:[OMPQ = 19%]/logistic = 26%), whilst being comparable to the existing OMPQ reference standard, fell short of the a priori target of ≥30%.
Conclusions: The German version of the STarT-MSK-Tool is a valid instrument for use across multiple musculoskeletal conditions and is availabe for use in clinical practice. Comparison with the OMPQ suggests it is a good alternative.