Effects on accounting legislation by an EU-wide implementation of the IFRS for SMEs – the case of Germany

Harmonisation of companies’ financial reporting obligations is essential to economic decision-making in an international business environment. The degree of harmonisation for small and medium-sized entities (SMEs) is still relatively low but the acceptance for the IFRS for SMEs is increasing in recent years. Currently, the standard is being revised and its standard-setting body is awaiting comments from its stakeholders. While the European Union is reluctant to adopt the IFRS for SMEs, the success of its internal harmonisation attempts by the EU Accounting Directive is doubtful and often criticised by the Directive’s stakeholders and researchers. The excessive number of options led to 27 different accounting systems and left the comparability of small and medium-sized entities’ financial statements across the Union flawed. This thesis aims to provide a theoretical background for a harmonised regulatory framework for SMEs’ financial reporting obligations, to identify significant incompatibilities between the IFRS for SMEs and EU accounting legislation as well as national accounting legislation of Germany, and to recommend legislative changes necessary for an EU-wide IFRS for SMEs implementation – on EU level and Member State level demonstrated at the case of Germany. The research is based on methods of legal and comparative analysis using primary and secondary sources of law, scientific literature, official documents and websites. The main findings reveal that the harmonisation of accounting legislation for SMEs can be significantly improved by the implementation of IFRS for SMEs in the EU. The author suggests that, at the outset, the most appropriate way of implementation would be a "permission to apply", i.e. a discretionary choice for SMEs to apply the standard. For this purpose, the provisions on the following accounting topics in the EU Accounting Directive need to be changed: extraordinary items, measurements of financial instruments, the useful life of goodwill, recognition of negative goodwill, and presentation of unpaid called-up subscribed capital. The necessary changes in the German legislation depend on the current use of the Directive’s Member State Options and must be implemented in the Commercial Code

Self-guided mindfulness and cognitive behavioural practices reduce anxiety in autistic adults: A pilot 8-month waitlist-controlled trial of widely available online tools

Anxiety in autism is an important treatment target because of its consequences for quality of life and wellbeing. Growing evidence suggests that Cognitive Behaviour Therapies (CBT) and Mindfulness-Based Therapies (MBT) can ameliorate anxiety in autism but cost-effective delivery remains a challenge. This pilot randomized controlled trial examined whether online CBT and MBT self-help programmes could help reduce anxiety in 54 autistic adults who were randomly allocated to either an online CBT (n=16) or MBT (n=19) programme or a waitlist control group (WL; n=19). Primary outcome measures of anxiety, secondary outcome measures of broader wellbeing, and potential process of change variables were collected at baseline, after programme completion, and then 3 and 6 months post-completion. Baseline data confirmed that intolerance of uncertainty and emotional acceptance accounted for up to 61% of self-reported anxiety across all participants. The 23 participants who were retained in the active conditions (14 MBT, 9 CBT) showed significant decreases in anxiety that were maintained over 3, and to some extent also 6 months. Overall, results suggest that online self-help CBT and MBT tools may provide a cost-effective method for delivering mental health support to those autistic adults who can engage effectively with online support tools

Effects of nitrate and phosphate supply on chromophoric and fluorescent dissolved organic matter in the Eastern Tropical North Atlantic: a mesocosm study

In open-ocean regions, as is the Eastern Tropical North Atlantic (ETNA), pelagic production is the main source of dissolved organic matter (DOM) and is affected by dissolved inorganic nitrogen (DIN) and phosphorus (DIP) concentrations. Changes in pelagic production under nutrient amendments were shown to also modify DOM quantity and quality. However, little information is available about the effects of nutrient variability on chromophoric (CDOM) and fluorescent (FDOM) DOM dynamics. Here we present results from two mesocosm experiments ("Varied P" and "Varied N") conducted with a natural plankton community from the ETNA, where the effects of DIP and DIN supply on DOM optical properties were studied. CDOM accumulated proportionally to phytoplankton biomass during the experiments. Spectral slope (S) decreased over time indicating accumulation of high molecular weight DOM. In Varied N, an additional CDOM portion, as a result of bacterial DOM reworking, was determined. It increased the CDOM fraction in DOC proportionally to the supplied DIN. The humic-like FDOM component (Comp.1) was produced by bacteria proportionally to DIN supply. The protein-like FDOM component (Comp.2) was released irrespectively to phytoplankton or bacterial biomass, but depended on DIP and DIN concentrations. Under high DIN supply, Comp.2 was removed by bacterial reworking, leading to an accumulation of humic-like Comp.1. No influence of nutrient availability on amino acid-like FDOM component in peptide form (Comp.3) was observed. Comp.3 potentially acted as an intermediate product during formation or degradation of Comp.2. Our findings suggest that changes in nutrient concentrations may lead to substantial responses in the quantity and quality of optically active DOM and, therefore, might bias results of the applied in situ optical techniques for an estimation of DOC concentrations in open-ocean regions

Effects of varied nitrate and phosphate supply on polysaccharidic and proteinaceous gel particles production during tropical phytoplankton bloom experiments

Gel particles such as the polysaccharidic transparent exopolymer particles (TEP) and the proteinaceous Coomassie stainable particles (CSP) play an important role in marine biogeochemical and ecological processes like particle aggregation and export, or microbial nutrition and growth. So far, effects of nutrient availability or of changes in nutrient ratios on gel particle production and fate are not well understood. The tropical ocean includes large oxygen minimum zones, where nitrogen losses due to anaerobic microbial activity result in a lower supply of nitrate relative to phosphate to the euphotic zone. Here, we report of two series of mesocosm experiments that were conducted with natural plankton communities collected from the eastern tropical North Atlantic (ETNA) close to Cape Verde in October 2012. The experiments were performed to investigate how different phosphate (experiment 1, Varied P: 0.15–1.58 μmol L−1) or nitrate (experiment 2, Varied N: 1.9–21.9 μmol L−1) concentrations affect the abundance and size distribution of TEP and CSP. In the days until the bloom peak was reached, a positive correlation between gel particle abundance and Chl a concentration was determined, linking the release of dissolved gel precursors and the subsequent formation of gel particles to autotrophic production. After the bloom peak, gel particle abundance remained stable or even increased, implying a continued partitioning of dissolved into particulate organic matter after biomass production itself ceased. During both experiments, differences between TEP and CSP dynamics were observed; TEP were generally more abundant than CSP. Changes in size distribution indicated aggregation of TEP after the bloom, while newly formed CSP decomposed. Abundance of gel particles clearly increased with nitrate concentration during the second experiment, suggesting that changes in [DIN] : [DIP] ratios can affect gel particle formation with potential consequences for carbon and nitrogen cycling as well as food web dynamics in tropical ecosystems

Life cycle assessment of an Internet of Things product : environmental impact of an intelligent smoke detector

Digitization and sustainability are the two big topics of our current time. As the usage of digital products like IoT devices continues to grow, it affects the energy consumption caused by the Internet. At the same time, more and more companies feel the need to become carbon neutral and sustainable. Determining the environmental impact of an IoT device is challenging, as the production of the hardware components should be considered and the electricity consumption of the Internet since this is the primary communication medium of an IoT device. Estimating the electricity consumption of the Internet itself is a complex task. We performed a life cycle assessment (LCA) to determine the environmental impact of an intelligent smoke detector sold in Germany, taking its whole life-cycle from cradle-to-grave into account. We applied the impact assessment method ReCiPe 2016 Midpoint and compared its results with ILCD 2011 Midpoint+ to check the robustness of our results. The LCA results showed that electricity consumption during the use phase is the main contributor to environmental impacts. The mining of coal causes this contribution, which is a part of the German electricity mix. Consequently, the smoke detector mainly contributes to the impact categories of freshwater and marine ecotoxicity, but only marginally to global warming

Development of a matrix-based technology platform for the high throughput analysis of 3D cell cultures

The screening of large cell libraries is an important process in pharmaceutical discovery and R&D, e.g. to define drug targets or develop effective medicines. The goal of this project is the implementation of a screening platform based on 3D cultivation of primary human mesothelioma cells encapsulated in alginate hydrogels. To this end, new hydrogel compositions will be designed, tested and finally utilized in the Nanoliter Reactor (NLR) cultivation system that enables high throughput analysis of 3D cell cultures

Influence of gaseous ozone in peri-implantitis: bactericidal efficacy and cellular response. An in vitro study using titanium and zirconia

Dental implants are prone to bacterial colonization which may result in bone destruction and implant loss. Treatments of peri-implant disease aim to reduce bacterial adherence while leaving the implant surface intact for attachment of bone-regenerating host cells. The aims of this study were to investigate the antimicrobial efficacy of gaseous ozone on bacteria adhered to various titanium and zirconia surfaces and to evaluate adhesion of osteoblast-like MG-63 cells to ozone-treated surfaces. Saliva-coated titanium (SLA and polished) and zirconia (acid etched and polished) disks served as substrates for the adherence of Streptococcus sanguinis DSM20068 and Porphyromonas gingivalis ATCC33277. The test specimens were treated with gaseous ozone (140ppm; 33mL/s) for 6 and 24s. Bacteria were resuspended using ultrasonication, serially diluted and cultured. MG-63 cell adhesion was analyzed with reference to cell attachment, morphology, spreading, and proliferation. Surface topography as well as cell morphology of the test specimens were inspected by SEM. The highest bacterial adherence was found on titanium SLA whereas the other surfaces revealed 50-75% less adherent bacteria. P. gingivalis was eliminated by ozone from all surfaces within 24s to below the detection limit (≥99.94% reduction). S. sanguinis was more resistant and showed the highest reduction on zirconia substrates (>90% reduction). Ozone treatment did not affect the surface structures of the test specimens and did not influence osteoblastic cell adhesion and proliferation negatively. Titanium (polished) and zirconia (acid etched and polished) had a lower colonization potential and may be suitable material for implant abutments. Gaseous ozone showed selective efficacy to reduce adherent bacteria on titanium and zirconia without affecting adhesion and proliferation of osteoblastic cells. This in vitro study may provide a solid basis for clinical studies on gaseous ozone treatment of peri-implantitis and revealed an essential base for sufficient tissue regeneratio

Polycomb repressor complex 2 regulates HOXA9 and HOXA10, activating ID2 in NK/T-cell lines

<p>Abstract</p> <p>Background</p> <p>NK- and T-cells are closely related lymphocytes, originating from the same early progenitor cells during hematopoiesis. In these differentiation processes deregulation of developmental genes may contribute to leukemogenesis. Here, we compared expression profiles of NK- and T-cell lines for identification of aberrantly expressed genes in T-cell acute lymphoblastic leukemia (T-ALL) which physiologically regulate the differentiation program of the NK-cell lineage.</p> <p>Results</p> <p>This analysis showed high expression levels of HOXA9, HOXA10 and ID2 in NK-cell lines in addition to T-cell line LOUCY, suggesting leukemic deregulation therein. Overexpression experiments, chromatin immuno-precipitation and promoter analysis demonstrated that HOXA9 and HOXA10 directly activated expression of ID2. Concomitantly elevated expression levels of HOXA9 and HOXA10 together with ID2 in cell lines containing MLL translocations confirmed this form of regulation in both ALL and acute myeloid leukemia. Overexpression of HOXA9, HOXA10 or ID2 resulted in repressed expression of apoptosis factor BIM. Furthermore, profiling data of genes coding for chromatin regulators of homeobox genes, including components of polycomb repressor complex 2 (PRC2), indicated lacking expression of EZH2 in LOUCY and exclusive expression of HOP in NK-cell lines. Subsequent treatment of T-cell lines JURKAT and LOUCY with DZNep, an inhibitor of EZH2/PRC2, resulted in elevated and unchanged HOXA9/10 expression levels, respectively. Moreover, siRNA-mediated knockdown of EZH2 in JURKAT enhanced HOXA10 expression, confirming HOXA10-repression by EZH2. Additionally, profiling data and overexpression analysis indicated that reduced expression of E2F cofactor TFDP1 contributed to the lack of EZH2 in LOUCY. Forced expression of HOP in JURKAT cells resulted in reduced HOXA10 and ID2 expression levels, suggesting enhancement of PRC2 repression.</p> <p>Conclusions</p> <p>Our results show that major differentiation factors of the NK-cell lineage, including HOXA9, HOXA10 and ID2, were (de)regulated via PRC2 which therefore contributes to T-cell leukemogenesis.</p

Effects of Er:YAG laser on bacteria associated with titanium surfaces and cellular response in vitro

This in vitro study examined (a) the anti-bacterial efficacy of a pulsed erbium-doped yttrium aluminum garnet (Er:YAG) laser applied to Streptococcus sanguinis or Porphyromonas gingivalis adhered to either polished or microstructured titanium implant surfaces, (b) the response of osteoblast-like cells and (c) adhesion of oral bacteria to titanium surfaces after laser irradiation. Thereto, (a) bacteria adhered to titanium disks were irradiated with a pulsed Er:YAG laser (λ = 2,940nm) at two different power settings: a lower mode (12.74J/cm2 calculated energy density) and a higher mode (63.69J/cm2). (b) After laser irradiation with both settings of sterile titanium, disks were seeded with 104 MG-63 cells/cm2. Adhesion and proliferation were determined after 1, 4, and 24h by fluorescence microscopy and scanning electron microscopy. (c) Bacterial adhesion was also studied on irradiated (test) and non-irradiated (control) surfaces. Adhered P. gingivalis were effectively killed, even at the lower laser setting, independent of the material's surface. S. sanguinis cells adhered were effectively killed only at the higher setting of 63.69J/cm2. Laser irradiation of titanium surfaces had no significant effects on (b) adhesion or proliferation of osteoblast-like MG-63 cells or (c) adhesion of both oral bacterial species in comparison to untreated surfaces. An effective decontamination of polished and rough titanium implant surfaces with a Er:YAG laser could only be achieved with a fluence of 63.69J/cm2. Even though this setting may lead to certain surface alterations, no significant adverse effect on subsequent colonization and proliferation of MG-63 cells or increased bacterial adhesion was found in comparison to untreated control surfaces

Schreibmotorische Förderung bei Erstklässlern. Ergebnisse einer Interventionsstudie

Die vorliegende Interventionsstudie wurde im Schuljahr 2014/2015 bei 102 Erstklässlern durchgeführt [...]. Es wurde untersucht, ob ein spezielles schreibmotorisch orientiertes Übungsprogramm zu einer zügigeren Entwicklung der motorischen Schreibkompetenzen der Kinder einer Interventionsgruppe führt [...]. Es zeigte sich, dass sich die motorischen Kompetenzen der Kinder in der Interventionsgruppe im Verlauf des Schuljahrs im Vergleich zu der Kontrollgruppe besser entwickelten: Zum Ende des Schuljahres schrieben sie das gleiche Testwort signifikant schneller als die Kinder in der Kontrollgruppe. Zugleich schrieben sie das Testwort mit Schlaufen mit einem signifikant geringeren Schreibdruck als die Kinder in der Kontrollgruppe. Beides ist auch als ein erster Schritt hin zu einer früheren Bewegungsautomatisierung zu werten. (DIPF/Orig.)This intervention study was carried out in the 2014/2015 school year among 102 first-year pupils (six classes from four mainstream schools). The study analysed whether a special writing motor-oriented exercise programme would lead to a more rapid development of writing motor skills in children in an intervention group when compared to the expected development of a control group that only went through regular writing lessons. Writing movements were recorded with the help of a graphics tablet and analysed according to kinematic aspects (writing frequency and writing pressure). It was clear that, over the course of the school year, the writing motor skills of the children in the intervention group became better developed than those in the control group: the children wrote the same testword significantly faster at the end of the school year than the children in the control group.At the same time, they applied significantly less pressure when writing the test word and loops than the children in the control group.Both of these things can be seen as a first step towards early automation ofmovements. (DIPF/Orig.