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Background
In light of their experiences on the refuge and upon their arrival in the receiving society, refugees may have differentiated needs regarding health care. However, negative attitudes of the members of the receiving society and a lack of information pose as barriers for refugees when trying to access health care services. In that sense, it is largely unknown, which antecedents positively affect Germans’ perception of information barriers that refugees face. Based on an extended version of the Empathy-Attitude-Action model, this study examined selected predictors of problem awareness in the form of perceived information barriers that refugees face, emphasizing the role of positive intercultural contact experiences.
Methods
A sample of members of the receiving society, here: Germans (N = 910) completed a cross-sectional online survey with validated self-report measures. From the perspective of Germans, assessments covered positive intercultural contact, attitudes on refugees’ rights, the recognition of refugees’ socio-emotional support needs as a form of cognitive empathy, and the perception of refugees’ information barriers when accessing health care. We conducted structural equation modeling to examine hypothesized latent associations and specified three different models with unidirectional paths between the study variables, each allowing another direct path from intercultural contact to the variables. We determined the best model using the chi-square-difference test and tested for indirect effects along the paths through bias-corrected bootstrapping.
Results
Our results show consistency with the Empathy-Attitude-Action model. We found Germans’ cognitive empathy toward refugees to be associated with more positive attitudes and a greater awareness of refugees’ information barriers. We further found more positive intercultural contact to be associated with greater cognitive empathy toward refugees and with more positive attitudes. While these contact experiences showed a slightly direct negative effect on Germans’ perception of refugees’ information barriers to accessing health care, the indirect effects via cognitive empathy and positive attitudes were positive.
Conclusion
Previous positive intercultural contact may be directly and indirectly linked to greater awareness for refugees, helping Germans as the receiving community (1) to become more empathetic toward refugees, (2) to improve their attitudes toward refugees’ rights and to (3) raise consciousness for information barriers that refugees face when trying to access health care services.
Völkerrechtliche Verantwortung für menschenrechtswidriges Handeln transnationaler Unternehmen
(2023)
Abnutzbare Wirtschaftsgüter des Anlagevermögens mit Anschaffungs- oder Herstellungskosten von mehr als 800 EUR netto, d.h. abzüglich der darin enthaltenen Vorsteuer, sind in der Steuerbilanz gem. § 7 Abs. 1 Satz 1 und 2 i.V.m. § 6 Abs. 2 Satz 1 EStG planmäßig über ihre betriebsgewöhnliche Nutzungsdauer abzuschreiben. Dabei sehen die AfA-Tabellen der Finanzverwaltung für Computerhardware grundsätzlich eine 3-jährige Nutzungsdauer vor. Vor dem Hintergrund des rasanten technologischen Wandels im IT-Bereich hat das Bundesfinanzministerium (BMF) in seinem Schreiben vom 26. Februar 2021 allerdings die Möglichkeit eröffnet, bei Hard- und Software von einer betriebsgewöhnlichen Nutzungsdauer von lediglich einem Jahr auszugehen. Hierdurch kann im Jahr des Zugangs eine vollumfängliche aufwandswirksame Erfassung erreicht werden. Mit Schreiben vom 22. Februar 2022 hat das BMF seine ursprüngliche Verwaltungsanweisung durch ein inhaltlich ergänztes Schreiben ersetzt, ohne diese Kernaussage zu verändern. Fraglich ist in diesem Zusammenhang, ob die steuerliche Annahme einer Nutzungsdauer von nur einem Jahr auch für die Bemessung der planmäßigen Abschreibungen in der Handelsbilanz zugrunde gelegt werden darf. Vor diesem Hintergrund besteht die Zielsetzung des vorliegenden Beitrags darin, zu analysieren, ob die in der Steuerbilanz bei Hard- und Software zulässige Annahme auch in der Handelsbilanz möglich ist und ggf. unter welchen Voraussetzungen im Jahr des Zugangs eine komplette Abschreibung (sog. Sofortabschreibung) vorgenommen werden darf. In diesem Kontext sollen auch Empfehlungen für die Vorgehensweise in der Rechnungslegungspraxis ausgesprochen werden, die ein rechtssicheres Vorgehen in der Handelsbilanz gewährleisten.
Im Ergebnis ist die Möglichkeit der Annahme einer einjährigen Nutzungsdauer bei Hard- und Software in der Steuerbilanz mit der Folge einer Sofortabschreibung unter wirtschaftspolitischen Gesichtspunkten uneingeschränkt zu begrüßen. Handelsrechtlich fehlt es hierfür indessen schlicht an einer entsprechenden gesetzlichen Grundlage, sodass Hard- und Software in der Handelsbilanz – abgesehen von geringwertigen und von kurzlebigen Vermögensgegenständen – weiterhin planmäßig über die betriebsgewöhnliche Nutzungsdauer abgeschrieben werden muss. Nur auf diese Weise ist in der Handelsbilanz ein rechtssicheres Vorgehen gewährleistet. Für die Festlegung der betriebsgewöhnlichen Nutzungsdauer von Hard- und Software ist handelsrechtlich grundsätzlich die wirtschaftliche Nutzungsdauer maßgeblich. Diese ist unter Berücksichtigung der Gegebenheiten im jeweiligen Einzelfall vorsichtig zu schätzen. Dabei dürfte im Bereich von Hard- und Software im Fall von Nutzungsdauerschätzungen von mehr als drei Jahren angesichts des technologischen Fortschritts generell eine erhöhte Begründungspflicht seitens der bilanzierenden Unternehmen bestehen.
In den letzten Jahren haben psychische Erkrankungen stark zugenommen, auch im Polizeiberuf mit seinen vielseitigen Belastungen. Das Burnout-Syndrom spielt dabei eine wichtige Rolle. Vor diesem Hintergrund gewinnt das Betriebliche Eingliederungsmanagement (BEM) zunehmend an Bedeutung. Burnout-Betroffene sind häufig von Stigmatisierung betroffen und nehmen aus Angst vor den Reaktionen ihrer Kolleginnen und Kollegen entsprechende Hilfsangebote nicht wahr. Die vorliegende Arbeit beschäftigt sich deshalb mit der Frage, inwiefern langzeiterkrankte Burnout-Betroffene bei ihrer Rückkehr in den Berufsalltag im Rahmen des BEM der Polizei Berlin besser unterstützt werden können. Dazu führt die Autorin leitfadengestützte Interviews mit BEM-Verantwortlichen dreier Direktionen der Polizei Berlin sowie einem Burnout-Betroffenen. Auf dieser Basis stellt sie Probleme des BEM dar und benennt Verbesserungspotenziale und Handlungsempfehlungen.
This paper examines empirically the importance of equity
preferences for the formation of international environmen-
tal agreements (IEA) for transboundary pollution control.
Although it has been shown theoretically that the existence
of equity preferences among countries considering an IEA
increases the chances for formation and stability of a coali-
tion, empirical assessments of such preferences have been
limited to climate change mitigation and single-country
studies. We consider the case of marine plastic pollution, of
which a large share consists of food and beverage con-
tainers, representing a transboundary pollution control
problem of increasing policy concern, with properties that
lead to distinct considerations for equity and the sharing of
abatement costs. We employ a coordinated choice experi-
ment in the United Kingdom and United States to assess
preferences for abatement-cost allocations in a marine plas-
tics IEA. Pairs of cooperating countries and the relative
allocation of abatement costs are varied experimentally.
Results show systematic aversion to both advantageous and
disadvantageous inequality with respect to abatement costs
but also that the relative strength of advantageous and dis-
advantageous inequality aversion differs across countries.
Across both countries, there is evidence that left-leaning
voters generally favor more equal international sharing of
abatement costs. Differences of these results from the case
of greenhouse gas emission reduction, and implications for
current efforts to establish a legally binding global treaty on
marine plastic pollution, are discussed.
Shaping a Sustainable Future
(2022)
This book gives insights into important factors that are shaping effective learning for sustainability and describes innovative teaching formats that will enable students to contribute to a more sustainable world in their future role as decision makers. Basic concepts in the context of sustainability-related teaching and learning are defined and the relation between learning objectives, methods, skills and outcomes is conceptualised. The book’s detailed description of 23 teaching formats, including their learning objectives, course contents and structure, as well as applied methods aims at supporting lecturers and trainers in the design of their own teaching formats. With conbtributions by Pilar Acosta, Bimal Arora, Hasret Balcioglu, Diana Bank Weinberg, Maria Angeles Bustamante Gallego, Silke Bustamante, Julen Castillo-Apraiz, Helen Chiappini, Arrate Lasa Elguezua, Iñaki Etaio Alonso, Diego Rada Fernandez de Jauregui, Irene Garnelo-Gomez, Jonatan Miranda Gomez, Zsuzsanna Győri, Tony Henshaw, Igor Hernandez Ochoa, Mark Hoyle, Maria V. Ilieva, Divya Jyoti, Achilleas Karayiannis, Prashan S. M. Karunaratne, Philipp Kenel, William Kitch, Tetiana Kravchenko, Idoia Larretxi Lamelas, Edurne Simón Magro, Olaia Martinez Gonzalez, Martina Martinovic, Virginia Navarro Santamaria, Maria, Nemilentseva, Rana Parweeen, Andrea Pelzeter, Daria Podmetina, Manuel Quirós, Ellen Saltevo, Marina Schmitz, Elena Senatorova, Kai Shaman, Aušrinė Šilenskytė, Julia Solovjova, Unai Tamayo Orbegozo, Marko, Torkkeli, Itziar Txurruka Ortega, Gustavo Vargas-Silva, Anna Young-Ferris and Chuan Yu.
This work shows the results of the effectiveness testing of several higher education teaching formats/courses that are dealing with sustainability and/or responsibility and presents a variety of factors influencing teaching effectiveness. It was developed within the framework of the ERASMUS+ project “EFFectiveness Of Responsibility Teaching“ (EFFORT) (see: https://effort.lehre.hwr-berlin.de/home).
Supporting Material for the Teaching Format “Future Scenarios for Sustainable Business Solutions“
(2022)
This work comprises several materials related to the innovative higher education teaching format “Future Scenarios for Sustainable Business Solutions“. It aims to support educators in designing and implementing teaching formats at the intersection between sustainability and futures studies by presenting the module description, the course outline, the teaching approaches, methods and exercises used, as well as a resource overview. The work was developed within the framework of the ERASMUS+ project “EFFectiveness Of Responsibility Teaching“ (EFFORT) (see: https://effort.lehre.hwr-berlin.de/home).
The EFFORT Controlling Tool represents an instrument that can be used in order to evaluate the effectiveness of teaching formats related to sustainability and responsibility. It comprises two standardized questionnaires: a pre-course questionnaire that needs to be completed by format participants prior to participation and a post-course questionnaire that needs to be filled out afterwards. The work published here includes paper-pencil-versions of the pre- and post-course questionnaires along with some general information respective the tool and its application. It was developed within the framework of the ERASMUS+ project “EFFectiveness Of Responsibility Teaching“ (EFFORT) (see: https://effort.lehre.hwr-berlin.de/home).
Supporting Material for the Teaching Format “Innovation and Technology for Sustainable Future“
(2022)
This work comprises several materials related to the innovative higher education teaching format “Innovation and Technology for Sustainable Future“. It aims to support educators in designing and implementing sustainability- and responsibility-related teaching by presenting the module description, the course outline, the teaching approaches, methods and exercises used as well as an resource overview. The work was developed within the framework of the ERASMUS+ project “EFFectiveness Of Responsibility Teaching“ (EFFORT) (see: https://effort.lehre.hwr-berlin.de/home).
This work comprises several materials related to the innovative higher education teaching format “Engaging for Sustainability“. It aims to support educators in designing and implementing sustainability- and responsibility-related teaching by presenting the module description, the course outline, the teaching approaches, methods and exercises used as well as an resource overview. The work was developed within the framework of the ERASMUS+ project “EFFectiveness Of Responsibility Teaching“ (EFFORT) (see: https://effort.lehre.hwr-berlin.de/home).
The EFFORT Self-Evaluation Tool (EffSET) is a qualitative and quantitative instrument that was developed to enable Higher Education Institutions (HEIs) and instructors to classify and analyse their Corporate Social Responsibility (CSR) and Sustainability-related courses and teaching concepts according to different criteria.
EffSET helps HEIs and instructors in classifying their teaching courses and teaching concepts by using "course-level criteria" which are embedded in the context of the whole institution. This is achieved by integrating additional criteria regarding the maturity of Social Responsibility (SR) and Sustainability integration in the HEI ("institution-level criteria"), enhancing self-evaluation, and providing indications on strategies and actions for improvement.
The proximity between luxury and art is used by luxury brands to attain artistic characteristics to overcome the challenges of growth and legitimization. Authenticity is essential to luxury brands, yet research that investigates the influence of art on the specific brand dimension is scarce.
This thesis theoretically combines the concept of luxury and art and establishes a basis on the importance of luxury brand authenticity.
This thesis investigates how the proximity between luxury and art influences luxury brand authenticity. Following an integrative literature review, an analysis of two exemplary cases was conducted. The cases portray artistic collaboration and conflict with the luxury brand Hermès. The analysis shows that luxury brand authenticity is positively influenced by the collaboration with an artist, whereas the conflict between the brand and an artist predominantly weakens the authenticity of Hermès.
The results are unable to generate general influential factors on brand authenticity but show that the proximity of art and luxury influences the authenticity of luxury brands. They have implications on luxury brand management and the importance of the freedom of artistic expression. This thesis sets the foundation for future research by highlighting the relevance of the influence of the proximity of art to luxury brands.