Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a random selection. Actual results are compared with predicted profits. It is examined whether the companies have delivered results in line with former expectations. --Rechnungslegungspolitik,Publizitätsverhalten,Größenklassen,Konzernrechnungslegung,analysis,accounting policy,business forecast,forecast uncertainty,management commentary,disclosure policy,semiotics,semantics,pragmatics,MAXqda,Lagebericht,Prognosebericht,Prognose,Semiotik,Semantik,Syntaktik,qualitative Datenanalyse,Bilanzanalyse,MAXqda,Inhaltsanalyse,Management Commentary,DRS 15,DRS 5,quantitative Datenanalyse

Transcending discourses on violence---peace constitutive practices of truth, justice and authenticity in Rwanda: 1998-2002.

This thesis is a critical theory based investigation into communicative and normative preconditions for peace. It is a theoretical inquiry into questions of argumentative truth, justice and authenticity and their relevance for conflict resolution and transformative peace-building. Following Habermas, it explores the formal argumentative requirements for peace and examines corresponding cognitive and societal/perceptual prerequisites for its intra- and interpersonal realisation. In this context, it identifies conceptual spaces of violence that impair peaceful interaction. It scrutinizes the communicative dynamics of transformative change and moral actor-hood from a critical theory perspective. It raises questions of communicative and moral learning, reasoning and structural change. It seeks to identify and explain formal-argumentative procedural correlations in the dialogical set-up of truth-seeking, norm-setting and norm-enforcing entities and argues for institutional complementarity and coherence. It calls for a conscious transition of normative and communicative barriers between conflict transformation efforts at community, national and international level and specifies theoretical alternatives to the present functionalist peace-building discourse in the form of a critical theory based model to conflict transformation. Some of these theoretical assumptions will be illustrated by the example of Rwanda

Genetic and ultrastructural analysis reveals the key players and initial steps of bacterial magnetosome membrane biogenesis

Magnetosomes of magnetotactic bacteria contain well-ordered nanocrystals for magnetic navigation and have recently emerged as the most sophisticated model system to study the formation of membrane bounded organelles in prokaryotes. Magnetosome biosynthesis is thought to begin with the formation of a dedicated compartment, the magnetosome membrane (MM), in which the biosynthesis of a magnetic mineral is strictly controlled. While the biomineralization of magnetosomes and their subsequent assembly into linear chains recently have become increasingly well studied, the molecular mechanisms and early stages involved in MM formation remained poorly understood. In the Alphaproteobacterium Magnetospirillum gryphiswaldense, approximately 30 genes were found to control magnetosome biosynthesis. By cryo-electron tomography of several key mutant strains we identified the gene complement controlling MM formation in this model organism. Whereas the putative magnetosomal iron transporter MamB was most crucial for the process and caused the most severe MM phenotype upon elimination, MamM, MamQ and MamL were also required for the formation of wild-type-like MMs. A subset of seven genes (mamLQBIEMO) combined within a synthetic operon was sufficient to restore the formation of intracellular membranes in the absence of other genes from the key mamAB operon. Tracking of de novo magnetosome membrane formation by genetic induction revealed that magnetosomes originate from unspecific cytoplasmic membrane locations before alignment into coherent chains. Our results indicate that no single factor alone is essential for MM formation, which instead is orchestrated by the cumulative action of several magnetosome proteins

Cation Diffusion Facilitators Transport Initiation and Regulation Is Mediated by Cation Induced Conformational Changes of the Cytoplasmic Domain

Cation diffusion facilitators (CDF) are part of a highly conserved protein family that maintains cellular divalent cation homeostasis in all domains of life. CDF's were shown to be involved in several human diseases, such as Type-II diabetes and neurodegenerative diseases. In this work, we employed a multi-disciplinary approach to study the activation mechanism of the CDF protein family. For this we used MamM, one of the main ion transporters of magnetosomes - bacterial organelles that enable magnetotactic bacteria to orientate along geomagnetic fields. Our results reveal that the cytosolic domain of MamM forms a stable dimer that undergoes distinct conformational changes upon divalent cation binding. MamM conformational change is associated with three metal binding sites that were identified and characterized. Altogether, our results provide a novel auto-regulation mode of action model in which the cytosolic domain's conformational changes upon ligand binding allows the priming of the CDF into its transport mode

Flow cytometry as a rapid analytical tool to determine physiological responses to changing O2 and iron concentration by Magnetospirillum gryphiswaldense strain MSR-1

Magnetotactic bacteria (MTB) are a diverse group of bacteria that synthesise magnetosomes, magnetic membrane-bound nanoparticles that have a variety of diagnostic, clinical and biotechnological applications. We present the development of rapid methods using flow cytometry to characterize several aspects of the physiology of the commonly-used MTB Magnetospirillum gryphiswaldense MSR-1. Flow cytometry is an optical technique that rapidly measures characteristics of individual bacteria within a culture, thereby allowing determination of population heterogeneity and also permitting direct analysis of bacteria. Scatter measurements were used to measure and compare bacterial size, shape and morphology. Membrane permeability and polarization were measured using the dyes propidium iodide and bis-(1,3-dibutylbarbituric acid) trimethine oxonol to determine the viability and ‘health’ of bacteria. Dyes were also used to determine changes in concentration of intracellular free iron and polyhydroxylakanoate (PHA), a bacterial energy storage polymer. These tools were then used to characterize the responses of MTB to different O2 concentrations and iron-sufficient or iron-limited growth. Rapid analysis of MTB physiology will allow development of bioprocesses for the production of magnetosomes, and will increase understanding of this fascinating and useful group of bacteria

Uncovering the Hidden Disease - Endometriosis Experiences Through the Documentary Lens

This paper explores the use of documentary-style video to support and explore Troubling Design in the field of the gender biased health care system. Women have been neglected within the health care system for centuries and their physical concerns are often not taken seriously by a respective doctor. This research project aims to co-design a film with women suffering from endometriosis. This approach is a way to produce evidence of women’s experiences and contrasts it to the evidence within research and the health care system to explore the connection and potential of documentary film for co-designing practices within the field of Troubling Design. At the same time, the documentary film is a story-telling tool to represent these women's neglected voices and communicate their narratives to the public. It attempts to highlight the advantages of the medium film within complex settings, such as the health care system. Thereby, it translates different ways of knowing about endometriosis to varying stakeholders involved while suggesting possibilities for an improved handling of the disease within the medical encounter. The study represents how qualitative research can inform the creation of a documentary film that reflects specific users’ experiences and solutions for their health care situation while offering the option for a more ethical approach to research at the intersection of filmmaking

Assisted audit of Financial-Reporting-Data by a knowledge based system - Analysis to operationalize monitoring-aktivityies exemplified on the E-Bilanz on the standard XBRL

Elektronischer Datenaustausch des Rechnungswesens bilanzierender Unternehmen im Datenformat XBRL wird von immer mehr Adressaten gefordert. Versehentlich fehlerhafte Übermittlungen von Daten des Rechnungswesens können zu unangenehmen Konsequenzen für das übermittelnde Unternehmen oder die übermittelnde Person führen. Vermieden werden fehlerhafte Übermittlungen durch die Überwachung, mittels unterschiedlichster Überwachungshandlungen, der zu übermittelnden Daten. Wissensbasierte Überwachungshandlungen – transformiert in das Datenformat XBRL – sind von einem Prozessor automatisiert berechenbar, womit der Übermittelnde in seiner Überwachungstätigkeit, bei gleichbleibender Qualität der automatisiert berechneten Überwachungshandlungen, unterstützt und entlastet wird. Mit dem einbetten der transformierten Überwachungshandlungen in die Struktur des Datenformates XBRL, werden Ressourcen und Routinen des Datenformates XBRL genutzt. Eine System-Shell zur elektronischen Ausführung der Überwachungshandlungen ist nicht erforderlich.Electronic data interchange of financial reporting data by using the standard XBRL is more and more required by their receiver. Incorrect financial reporting data may have awkward consequneces for the person who is in charge for data interchange. Data Monitoring and monitoring operations may help to avoid data interchange of incorrect financial reporting data. Knowledge-based monitoring operations transfered into the standard XBRL can executed by an processor. These operations support the person who ist in charge of the data interchange in his monitoring task and help to keep the monitoring quality on a steady high level. The embetted monitoring operations into the standard XBRL allow to use ressources of the standard XBRL. It is not necessary to implement a system shell. It is possible to execute the monitoring operations by using the ressources of the standard XBRL

Uncovering the Hidden Disease - Endometriosis Experiences Through the Documentary Lens

This paper explores the use of documentary-style video to support and explore Troubling Design in the field of the gender biased health care system. Women have been neglected within the health care system for centuries and their physical concerns are often not taken seriously by a respective doctor. This research project aims to co-design a film with women suffering from endometriosis. This approach is a way to produce evidence of women’s experiences and contrasts it to the evidence within research and the health care system to explore the connection and potential of documentary film for co-designing practices within the field of Troubling Design. At the same time, the documentary film is a story-telling tool to represent these women's neglected voices and communicate their narratives to the public. It attempts to highlight the advantages of the medium film within complex settings, such as the health care system. Thereby, it translates different ways of knowing about endometriosis to varying stakeholders involved while suggesting possibilities for an improved handling of the disease within the medical encounter. The study represents how qualitative research can inform the creation of a documentary film that reflects specific users’ experiences and solutions for their health care situation while offering the option for a more ethical approach to research at the intersection of filmmaking