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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.
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.
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.
While the contribution of renewable energy technologies to the energy system is increasing, so is its level of complexity. In addition to new types of consumer systems, the future system will be characterized by volatile generation plants that will require storage technologies. Furthermore, a solid interconnected system that enables the transit of electrical energy can reduce the need for generation and storage systems. Therefore, appropriate methods are needed to analyze energy production and consumption interactions within different system constellations. Energy system models can help to understand and build these future energy systems. However, although various energy models already exist, none of them can cover all issues related to integrating renewable energy systems. The existing research gap is also reflected in the fact that current models cannot model the entire energy system for very high shares of renewable energies with high temporal resolution (15 min or 1-h steps) and high spatial resolution. Additionally, the low availability of open-source energy models leads to a lack of transparency about exactly how they work. To close this gap, the sector-coupled energy model (UCB-SEnMod) was developed. Its unique features are the modular structure, high flexibility, and applicability, enabling it to model any system constellation and can be easily extended with new functions due to its software design. Due to the software architecture, it is possible to map individual buildings or companies and regions, or even countries. In addition, we plan to make the energy model UCB-SEnMod available as an open-source framework to enable users to understand the functionality and configuration options more easily. This paper presents the methodology of the UCB-SEnMod model. The main components of the model are described in detail, i.e., the energy generation systems, the consumption components in the electricity, heat, and transport sectors, and the possibilities of load balancing.
This paper analyzes some of the assumptions in which the varied use of technologies to confront the spread of the COVID-19 pandemic and protect people's health has impacted on the fundamental right to the protection of personal data; to do so, it starts from the premise that the use of these technologies cannot mean an affectation to the referred fundamental right, much less an indiscriminate treatment of such data without any minimum control whatsoever.
Background: The extramuscular connective tissue (ECT) has been shown to play a significant role in mechanical force transmission between musculoskeletal structures. Due to this and owing to its tight connection with the underlying muscle, the ECT may be vulnerable to excessive loading. The present study aimed to investigate the effect of eccentric elbow flexor exercise on the morphology of the biceps brachii ECT. In view of the high nociceptive capacity of the ECT, an additional objective was to elucidate the potential relationship between ECT damage and the occurrence of delayed onset muscle soreness (DOMS).
Methods: Eleven healthy participants (♂ = 7; 24 ± 2 years) performed fatiguing dumbbell elbow flexor eccentric exercise (EE) for one arm and concentric exercise (CE) for the other arm in random order and with random arm allocation. Before, immediately after and 24–96 h post-exercise, maximal voluntary isometric contraction torque of the elbow flexors (dynamometer), pressure pain (algometer), palpation pain (100 mm visual analog scale), biceps brachii ECT thickness and ECT/muscle mobility during passive movement (both high-resolution ultrasound) were examined.
Results: Palpation pain, suggestive of DOMS, was greater after EE than CE, and maximal voluntary isometric contraction torque decreased greater after EE than CE (p < .05). Relative to CE, EE increased ECT thickness at 48 (+ 17%), 72 (+ 14%) and 96 (+ 15%) hours post-exercise (p < .05). At 96 h post-EE, the increase in ECT thickness correlated with palpation pain (r = .68; p < .05). ECT mobility was not different between conditions, but compared to CE, muscle displacement increased at 24 (+ 31%), 72 (+ 31%) and 96 (+ 41%) hours post-EE (p < .05).
Conclusion: Collectively, these results suggest an involvement of the ECT changes in delayed onset muscle soreness.
The following paper aims to find out consumers' expectations and attitudes towards the innovation "Metaverse". It will also be explored which role the Meta Group plays in mass adaption and how the company influences consumers' possible use and opinion on the project. These results are connected to the fashion industry, further exploring new types of products and a possible distribution channel. Therefore, this study is useful to developers of Metaverses and AR/VR products, the Meta Group, and fashion companies. The main results of this research are: Meta and the Metaverse are seen as critical, the required technology has not yet reached mainstream use, but interest is present. Digital fashion had participants divided, some not willing to spend any money and some already having spent over 100€, although the Metaverse's influence on future purchases is little. The Metaverse could serve as a new distribution channel for clothing products. To conduct this research Google Forms was used. The research is classified as survey-based. The biggest limitation is the nonexistence of the Metaverse as envisioned by Meta, making it hard for participants to answer some of the questions asked.
Railroads, roads, rivers, and airways are the most common modes of transportation for people and commodities. The cost of different ways of transportation varies according to distance, luxury, size, fragility, and other factors. When the following factors are accounted for, the vehicle might become prohibitively expensive for many individuals. A new means of conveyance has been developed. Elon Musk initially proposed it as the fifth mode of transportation in 2012. For commuters and goods, Hyperloop offers a quick and cost-effective way of transportation. The Hyperloop is essentially a vacuum tube train that transports people or products at incredible speeds while efficiently. Compared to traditional forms of transportation, the Hyperloop is ideal since it is highly energy-efficient, quiet, and self-contained. Increased cargo delivery speeds will be the most evident benefit of this idea to the industry. Hyperloop also has the potential to make a significant contribution to green supply chains. It is a carbon-free form of transportation that has changed inland freight transportation and maritime and air freight transit. It can move freight below, above ground, and under-water. The aim of this paper is to explain this new innovative technology as a development for logistic concepts.
The future of German pharmacy business models with retail clinics as USP against online pharmacies
(2022)
Purpose: This study aims to discuss the chances of in-store pharmacies through in-store health services, e. g. vaccinations or Covid-19 tests, in Germany. As a result, retail clinics could lead to a USP against online pharmacies. Additionally, the study will show how possible retail clinics could look like and how the acceptance in the population is.
Research Methodology: To conduct the survey, Google Forms was used together with MS Excel for the analysis. Various studies were reviewed, and care was taken to work as closely as possible to practice and its figures from e. g. associations, companies, or statista.
Results: The launch of retail clinics could give German stationary pharmacies a new boost and differentiate them from online pharmacies on the market. Pharmaceutical services are in great demand among the population, hopefully, the legal framework will soon be in place, and the proper services will have to be offered to be able to fully generate the large sales potential.
Discussion and Conclusion: The study only points to a general overview of how health services can help store pharmacies in the competition with online pharmacies in Germany. Yet there are also other possible USPs for store pharmacies, which are not concluded in that study. In addition, the legal framework under which pharmacies operate must be analyzed in detail by legal experts to obtain a precise overview of what is possible for pharmacies in the area of pharmaceutical services and retail clinics. The study is useful for pharmacists, business economists in general as well as in health care management.