Wirkungsanalyse von Bauvorhaben auf Gemeindefinanzen

Vielen Gemeinden fehlen Kenntnisse und Werkzeuge, um die Auswirkung geplanter Bauvorhaben auf Steuereinnahmen sowie Ausgaben für die technische und soziale Infrastruktur abschätzen zu können. Dieser Artikel fasst daher einerseits die Theorie fiskalischer Wirkungsanalysen zusammen und stellt anderseits Werkzeuge vor. Abschliessend werden Empfehlungen abgegeben zur Weiterentwicklung dieser Werkzeuge. Many local authorities lack the necessary knowledge and analytical tools to be able to estimate the effects that planned construction projects will have on tax revenues and on technical and social infrastructure expenditure. This article summarizes fiscal impact analysis theory as well as introducing relevant tools. Finally, it makes recommendations regarding ongoing development of these tools

Identifying and assessing the scales of dynamic capabilities:: a systematic literature review

Purpose – The purpose of this paper is to identify the existing measure instruments for dynamic capabilities (DCs) in order to understand the tendencies of quantitative studies on DCs as well as to evaluate the reliability and validity of these scales. Design/methodology/approach – To accomplish this objective, the authors conducted a systematic review of literature on DCs. Findings – Main findings indicate that quantitative research works on DCs have focused on the relationship between DCs, innovation, organization performance, knowledge management and absorptive capacity. Findings also show that efforts to measure DCs quantitatively are recent and lack reliable methodology. Research limitations/implications – One limitation of this research is that the authors conducted the systematic review on two databases. However, the authors conducted the research on the two most used databases in management research. Practical implications – Findings show that academicians have plenty of room to work on quantitative research works on DCs as well as to develop robust scales to measure this construct in diverse business sectors. Originality/value – This paper is the first to analyze the existing scales that measure DCs

Business Process Management 2014 : Status quo und Perspektiven eines ganzheitlichen Geschäftsprozessmanagements : Ergebnisse einer branchenübergreifenden empirischen Studie + Themenfokus "Business Process Management in der Immobilienwirtschaft"

StudieDas Institut für Wirtschaftsinformatik an der ZHAW School of Management and Law führt in regelmässigen Abständen empirische Studien durch, um den Stand und die Perspektiven des Geschäftsprozessmanagements in Unternehmen zu erheben. Die Studie «Business Process Management 2011» ergab, dass Organisationen das Potenzial eines methoden- und IT-gestützten Geschäftsprozessmanagements noch nicht vollumfänglich ausschöpfen. Die vorliegende Studie baut hierauf auf und untersucht, wie sich Organisationen im deutschsprachigen Raum weiter in Richtung eines ganzheitlichen Geschäftsprozessmanagements entwickelt haben. Die Studie fokussiert die drei Aspekte strategische Orientierung, prozessorientierte Organisation sowie Methoden & Technologien und beabsichtigt, die Ausprägung dieser Gestaltungselemente zu überprüfen, um Rückschlüsse auf den Stand eines ganzheitlichen Geschäftsprozessmanagements in Organisationen im deutschsprachigen Raum zu ziehen. Die branchenübergreifende Analyse wird um einen Branchenfokus «Immobilienwirtschaft» ergänzt

Identifying and assessing the scales of dynamic capabilities: a systematic literature review

Purpose - The purpose of this paper is to identify the existing measure instruments for dynamic capabilities (DCs) in order to understand the tendencies of quantitative studies on DCs as well as to evaluate the reliability and validity of these scales. Design/methodology/approach - To accomplish this objective, the authors conducted a systematic review of literature on DCs. Findings - Main findings indicate that quantitative research works on DCs have focused on the relationship between DCs, innovation, organization performance, knowledge management and absorptive capacity. Findings also show that efforts to measure DCs quantitatively are recent and lack reliable methodology. Research limitations/implications - One limitation of this research is that the authors conducted the systematic review on two databases. However, the authors conducted the research on the two most used databases in management research. Practical implications - Findings show that academicians have plenty of room to work on quantitative research works on DCs as well as to develop robust scales to measure this construct in diverse business sectors. Originality/value - This paper is the first to analyze the existing scales that measure DCs

Phospho-proteomic analysis of mantle cell lymphoma cells suggests a pro-survival role of B-cell receptor signaling

BACKGROUND: Mantle cell lymphoma (MCL) is currently an incurable entity, and new therapeutic approaches are needed. We have applied a high-throughput phospho-proteomic technique to MCL cell lines to identify activated pathways and we have then validated our data in both cell lines and tumor tissues. METHODS: PhosphoScan analysis was performed on MCL cell lines. Results were validated by flow cytometry and western blotting. Functional validation was performed by blocking the most active pathway in MCL cell lines. RESULTS: PhosphoScan identified more than 300 tyrosine-phosporylated proteins, among which many protein kinases. The most abundant peptides belonged to proteins connected with B-cell receptor (BCR) signaling. Active BCR signaling was demonstrated by flow cytometry in MCL cells and by western blotting in MCL tumor tissues. Blocking BCR signaling by Syk inhibitor piceatannol induced dose/time-dependent apoptosis in MCL cell lines, as well as several modifications in the phosphorylation status of BCR pathway members and a collapse of cyclin D1 protein levels. CONCLUSION: Our data support a pro-survival role of BCR signaling in MCL and suggest that this pathway might be a candidate for therapy. Our findings also suggest that Syk activation patterns might be different in MCL compared to other lymphoma subtypes

Comparison of manual, digital and lateral CBCT cephalometric analyses

Objective: The aim of this study was to compare the reliability of three different methods of cephalometric analysis. Material and Methods: Conventional pretreatment lateral cephalograms and cone beam computed tomography (CBCT) scans from 50 subjects from a radiological clinic were selected in order to test the three methods: manual tracings (MT), digitized lateral cephalograms (DLC), and lateral cephalograms from CBCT (LC-CBCT). The lateral cephalograms were manually analyzed through the Dolphin Imaging 11.0™ software. Twenty measurements were performed under the same conditions, and retraced after a 30-day period. Paired t tests and the Dahlberg formula were used to evaluate the intra-examiner errors. The Pearson's correlation coefficient and one-way analysis of variance (ANOVA) tests were used to compare the differences between the methods. Results: Intra-examiner reliability occurred for all methods for most of the measurements. Only six measurements were different between the methods and an agreement was observed in the analyses among the 3 methods. Conclusions: The results demonstrated that all evaluated methodologies are reliable and valid for scientific research, however, the method used in the lateral cephalograms from the CBCT proved the most reliable

LC3B and ph-S6K are both expressed in epithelioid and classic renal angiomyolipoma: a rationale tissue-based evidence for combining use of autophagic and mTOR targeted drugs

Background: Targeted drugs to the autophagy processes are emerging in clinical trials. The aim of this work is to assess the magnitude of autophagic expression in renal angiomyolipoma. Methods: Fourteen cases of renal angiomyolipoma were recruited. Anti-LC3B-II and anti-phospho-S6K were detected by Western blot analysis. For immunohistochemical staining, sections were stained with the antibodies LC3B-II and cathepsin-K. LC3B-II was also analyzed by immunofluorescence. We have also carried out electron microscopy analysis on tumor cells. Results: 13 classic and 1 epithelioid renal angiomyolipoma were recruited. The Western-blot LC3B-II analysis shows increasing in protein expression in all cases, however quantitative protein expression ranged from 1 to 15 (mean 5). The autophagosome protein LC3B-I also significantly increased in all tumor extraction. The expression of LC3B-II protein was confirmed in tumoral samples by immunofluorescence. The lysosomal marker cathepsin-K was observed by immunohistochemistry on all tumours. The Western-blot ph-S6K analysis showed significant protein overexpression along all cases after evaluation of the quantitative S6K/Ponceaus ratio. In 6/14 (52%) the expression was high, with a quantitative increase of 653 fold induction in 4 angiomyolipoma compared to normal tissue. At electron microscopy, cancer cells evidenced round or oval electron-dense granules associated with membranes and granules with double membrane. Conclusion: Both autophagic LC3B-II and ph-S6K molecules are over-represented in both epithelioid and classic renal angiomyolipoma and a combined use of inhibitors to the autophagic and mTOR processes may be designed in clinical trials, when enrolling patients affected by tumours in tuberous sclerosis or angiomyolipoma at risk of bledding

True 3q Chromosomal Amplification in Squamous Cell Lung Carcinoma by FISH and aCGH Molecular Analysis: Impact on Targeted Drugs

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