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The article contributes to understanding the political economy of implementation of social protection programmes at local level. Current debates are dominated by technocratic arguments, emphasizing the lack of financial resources, technology or skills as major barriers for effective implementation. Describing how chiefs, assistant-chiefs and community elders are routinely at the centre stage of core implementation processes, including targeting, enrolment, delivery, monitoring, awareness and information, data collection or grievance and redress, this study on Kenya argues for the need to look more closely into the local political economy as an important mediating arena for implementing social policies. Implementation is heavily contingent upon the local social, political and institutional context that influences and shapes its outcomes. These processes are ambivalent involving multiple forms of interactions between ‘formal’ and ‘informal’ institutional structures, which may support initial policy objectives or induce policy outcomes substantially diverging from intended policy objectives.
The paper contributes to the debate on the political economy of implementation of propoor social policy. It argues for a broadening of the debate, which is dominated by technocratic arguments, emphasizing the lack of financial resources, technology or skills as the major barriers for effective implementation. Describing the dynamic interplay of ‘formal’ operational programme structures and ‘informal’ traditional institutions in delivering the CT-OVC – the largest and oldest cash transfer programme in Kenya – it argues for the need to look more closely into the local political economy as an important mediating arena for implementing social policies. Implementation is heavily contingent upon the local social, political and institutional context that influences and shapes its outcomes. These processes are highly dynamic and ambivalent evolving between ‘formal’ and ‘informal’ structures and institutions. They may change over time and place, challenging the implicit assumption that programmes are evenly implemented across geographic and political entities.
Die 2010er Jahre waren durch einen starken Anstieg der Mieten und der Kaufpreise gerade in den Ballungsräumen gekennzeichnet. Hieraus wird teilweise abgeleitet, dass Wohnen "die soziale Frage unserer Zeit" sei. In dieser Analyse wird auf der Grundlage des Sozio-oekonomischen Panels (SOEP) die Entwicklung der Wohnkostenbelastung im Längs- und Querschnitt analysiert. Außerdem wird die historische Bedeutung der sozialen Frage erläutert. Insgesamt zeigt sich, dass die starke Arbeitsmarktentwicklung in Kombination mit einer Reduktion der Wohnflächen die Wohnkostenbelastung bei vielen Haushalten konstant gehalten hat. Nur bei wenigen Haushalten gibt es tatsächlich einen merklichen Anstieg der Belastung, jedoch bei gleichzeitig gestiegener Zufriedenheit mit der Wohnsituation. Auch wenn Wohnen damit nicht als die soziale Frage unserer Zeit bezeichnet werden kann, brauchen doch zahlreiche Haushalte Unterstützung. Insbesondere aufgrund der virusbedingten Wirtschaftskrise im Jahr 2020 dürfte deren Zahl noch steigen. Die dafür zur Verfügung stehenden Instrumente wie das Wohngeld und Sozialwohnungen sollten gestärkt werden, aber gerade bei Sozialwohnungen sollte darauf geachtet werden, die soziale Treffsicherheit zu verbessern.
Despite the increasing interest in single family offices (SFOs) as an investment owned by an entrepreneurial family, research on SFOs is still in its infancy. In particular, little is known about the capital structures of SFOs or the roots of SFO heterogeneity regarding financial decisions. By drawing on a hand-collected sample of 104 SFOs and private equity (PE) firms, we compare the financing choices of these two investor types in the context of direct entrepreneurial investments (DEIs). Our data thereby provide empirical evidence that SFOs are less likely to raise debt than PE firms, suggesting that SFOs follow pecking-order theory. Regarding the heterogeneity of the financial decisions of SFOs, our data indicate that the relationship between SFOs and debt financing is reinforced by the idiosyncrasies of entrepreneurial families, such as higher levels of owner management and a higher firm age. Surprisingly, our data do not support a moderating effect for the emphasis placed on socioemotional wealth (SEW).
Background There is a lack of cardiac magnetic resonance (CMR) data regarding mid- to long-term myocardial damage due to Covid-19 in elite athletes. Objective This study investigated mid-to long-term consequences of myocardial involvement after a Covid-19 infection in elite athletes.
Methods Between January 2020 and October 2021, 27 athletes of the German Olympic centre Rhineland with confirmed Covid-19 infection were analyzed. 9 healthy non-athlete volunteers served as control. CMR was performed in mean 182 days (SD 99) after initial positive test result.
Results CMR did not reveal any signs of acute myocarditis in regard to the current Lake Louise criteria or myocardial damage in any of the 26 elite athletes with previous Covid-19 infection. Nevertheless, 92 % of the athletes experienced a symptomatic course and 54 % reported lasting symptoms for more than 4 weeks. In one male athlete CMR revealed an arrhythmogenic right ventricular cardiomyopathy (ARVC) and this athlete was excluded from the study. Athletes had significantly enlarged left and right ventricle volumes and increased left ventricular myocardial mass in comparison to the healthy control group (LVEDVi 103.4 vs. 91.1 ml/m 2 p=0.031; RVEDVi 104.1 vs. 86.6 ml/m 2 p=0.007; and LVMi 59.0 vs. 46.2 g/m 2 p=0.002).
Conclusion Our findings suggest that the risk for mid-to long-term myocardial damage seems to be very low to negligible in elite athletes. No conclusions can be drawn regarding myocardial injury in the acute phase of infection nor about possible long-term myocardial effects in the general population.
INTRODUCTION: The cardiac magnetic resonance (CMR) data on mid- to long-term myocardial damage due to COVID-19 infections in elite athletes are scarce. Therefore, this study investigated the mid -to long-term consequences of myocardial involvement after a COVID-19 infection in elite athletes.
MATERIALS AND METHODS: This study included 27 athletes at the German Olympic Centre North Rhine-Westphalia (NRW)/Rhineland with a confirmed previous COVID-19 infection between January 2020 and October 2021. The athletes were part of an ongoing observational COVID-19 study at the Institute of Cardiology and Sports Medicine Cologne at the German Sport University (DSHS).Nine healthy non-athletes with no prior COVID-19 illness served as controls. CMR was performed within a mean of 182 days (standard deviation [SD] 99) of the initial positive test result.
RESULTS: CMR did not reveal any signs of acute myocarditis (according to the current Lake Louise criteria) or myocardial damage in any of the 26 elite athletes with previous COVID-19 infection. Of these athletes, 92% experienced a symptomatic course, and 54% reported symptoms lasting for more than 4 weeks. One male athlete was excluded from the analysis because CMR revealed an arrhythmogenic right ventricular cardiomyopathy (ARVC). Athletes had significantly enlarged left and right ventricle volumes and increased left ventricular myocardial mass in comparison to the healthy control group (LVEDVi 103.4 vs 91.1 ml/m2, p = 0.031; RVEDVi 104.1 vs 86.6 ml/m2, p = 0.007; LVMi 59.0 vs 46.2 g/m2, p = 0.002). Only two cases of elevated high-sensitivity-Troponin were documented; in one, the participant had previously engaged in high-intensity training, and in the other, CMR revealed a diagnosis of an arrhythmogenic cardiomyopathy.
CONCLUSION: Our findings suggest that the risk for mid- to long-term myocardial damage is very low to negligible in elite athletes. Our results do not allow conclusions to be drawn regarding myocardial injury in the acute phase of infection nor about possible long-term myocardial effects in the general population.
Die Konzernrechnungslegung
(2010)
Es wird kurz darauf eingegangen, wie ein Konzern entsteht, welche Risiken damit verbunden sind und welche Rechte die jeweils Mutter- beziehungsweise Tochterunternehmen im Konzern haben. Die Empfänger des Konzernabschlusses, vor allem die Konzernführung selbst sowie Anteilseigner an beteiligten Unternehmen, werden genannt und die Funktionen des Konzernabschlusses erläutert. Es wird kurz der Ablauf des Konzernabschlusses und die Aufstellungspflicht nach den verschiedenen rechtlichen Grundlagen dargelegt. Der Konsolidierungskreis wird genannt sowie die Vollkonsolidierung und die Quotenkonsolidierung ausführlich beschrieben. Abschließend wird erklärt, was assoziierte Unternehmen sind und wie diese gemäß Konzernrechnungslegung entsprechend ihres anteiligen Eigenkapitals ("at equity") einbezogen werden. Die Problematik dieser Einbeziehung "at equity" wird besprochen.
Dieses Buch ist kein Lehrbuch im eigentlichen Sinne. Aus Vorlesungsskripten entstanden, verfolgt es das Ziel, den Studenten der Wirtschaftswissenschaften an Fachhochschulen und Universitäten eine systematische, auf das Wesentliche konzentrierte Lernhilfe mit Übungen zur Vorbereitung auf Prüfungen im Grundstudium im Fach „Unternehmensbesteuerung“ anzubieten.
Finanzierungsprobleme bei Unternehmensgründungen aus Sicht des Gründers - Erfahrungen aus der Praxis
(2000)
Abschlussarbeiten FAQ/FGA
(2006)
Die Jahresabschlussanalyse
(2009)