Wie praxisnah ist der Kostenrechnungsunterricht

Die Didaktik der Kostenrechnung ist ein Stiefkind der Diskussion um die Didaktik des Rechnungswesens . Dies gilt zumindest für den Bereich der mittleren und höheren berufsbildenden Schulen in Österreich, auf den dieser Beitrag fokussiert ist . Eine Gegenüberstellung mit der Lehrbuchliteratur in der Bundesrepublik Deutschland wird ausgeklammert. Entwürfe zu alternativen Ansätzen in Deutschland findet man z.B. bei Siebenhüner (2008). Lehrplan und ein erheblicher Teil der Lehrbuchliteratur konzentrieren sich auf die Überleitung von mehr oder minder veralteten Zahlen der Finanzbuchhaltung in Kosten und auf die Preiskalkulation. Das Hauptproblem der Kostenrechnung, nämlich die Planung des Mengenpreisgerüstes und die Kontrolle dieser Planung wird kaum thematisiert. Schülerinnen und Schüler entnehmen die Daten der Angabe, ohne sie zu relativieren und werden aufgefordert, pseudogenaue Ergebnisse zu ermitteln. Provokant formuliert wird das Denken durch das Rechnen überlagert. Es wird ferner kaum thematisiert, dass die internationale Kostenrechnun gsliteratur meist nur mit pagatorischen Ansätzen zur Bewertung von Kosten arbeitet. Eine eigene Untersuchung zeigt, dass vor allem Klein- und Mittelbetriebe von den Anforderungen abweichen, die in der deutschsprachigen Betriebswirtschaftslehre mehr oder minder absolut gesetzt werden. Die Arbeit schließt mit einer Frageliste ab, die es Schülerinnen und Schülern ermöglichen soll, die reale Situation der Kostenrechnung in Betrieben zu erheben

Guidance on Stimulus Materials

PACHELBEL WP4 “Stimulus Materials” uses findings from WP3 (Policy Assumptions) and from additional sources to prepare stimulus materials for the group-based process “STAVE” implemented in WP5. The output was material to inform and stimulate the group-based process. The material was of two types: a set of questionnaires common to all partners (EVOC/CAPA/SIMI questionnaires), and material that is issue-specific and individually produced for each country. EVOC/CAPA/SIMI short questionnaires serve as a comparative tool between countries, giving insight on the social construction of “sustainable consumption” across the PACHELBEL population. Partners asked participants to fill out the set individually at the first meeting of the STAVE group, results were then analyzed and data were fed back for discussion by group participants at their second meeting. A “re-test” was then conducted at the third of three group meetings. The present report details the representations revealed through this methodology – but moreover the impact of applying such a technique in STAVE groups in France, Germany, Romania, Spain, Sweden and the UK (where the methodology was slightly altered). The issue-and-country-specific material consists of an informative simulated newspaper article on the particular issue addressed in a given STAVE process, and/or other materials (for example, humorous drawings). The report details how this material was developed, and the experience of applying these stimulus materials in each country. On this basis, guidance for future STAVE processes is offered. Foremost among observations is that PACHELBEL stimulus materials serve a purpose that is distinct from that of “group exercises” as developed in WP5. The materials contributing to the formation of a group identity, a reflexive group norm, and a shared information basis. As such, stimulus materials prepare the group for a cooperative investigative process

Seasonal variations of all-cause and cause-specific mortality by age, gender, and socioeconomic condition in urban and rural areas of Bangladesh

<p>Abstract</p> <p>Background</p> <p>Mortality exhibits seasonal variations, which to a certain extent can be considered as mid-to long-term influences of meteorological conditions. In addition to atmospheric effects, the seasonal pattern of mortality is shaped by non-atmospheric determinants such as environmental conditions or socioeconomic status. Understanding the influence of season and other factors is essential when seeking to implement effective public health measures. The pressures of climate change make an understanding of the interdependencies between season, climate and health especially important.</p> <p>Methods</p> <p>This study investigated daily death counts collected within the Sample Vital Registration System (VSRS) established by the Bangladesh Bureau of Statistics (BBS). The sample was stratified by location (urban vs. rural), gender and socioeconomic status. Furthermore, seasonality was analyzed for all-cause mortality, and several cause-specific mortalities. Daily deviation from average mortality was calculated and seasonal fluctuations were elaborated using non parametric spline smoothing. A seasonality index for each year of life was calculated in order to assess the age-dependency of seasonal effects.</p> <p>Results</p> <p>We found distinctive seasonal variations of mortality with generally higher levels during the cold season. To some extent, a rudimentary secondary summer maximum could be observed. The degree and shape of seasonality changed with the cause of death as well as with location, gender, and SES and was strongly age-dependent. Urban areas were seen to be facing an increased summer mortality peak, particularly in terms of cardiovascular mortality. Generally, children and the elderly faced stronger seasonal effects than youths and young adults.</p> <p>Conclusion</p> <p>This study clearly demonstrated the complex and dynamic nature of seasonal impacts on mortality. The modifying effect of spatial and population characteristics were highlighted. While tropical regions have been, and still are, associated with a marked excess of mortality in summer, only a weakly pronounced secondary summer peak could be observed for Bangladesh, possibly due to the reduced incidence of diarrhoea-related fatalities. These findings suggest that Bangladesh is undergoing an epidemiological transition from summer to winter excess mortality, as a consequence of changes in socioeconomic conditions and health care provision.</p

How Stable is Pitch Labeling Accuracy in Absolute Pitch Possessors?

Absolute pitch (AP) is the ability to identify or produce a given pitch without a reference. This study examines the stability of pitch labeling accuracy in a broad sample of AP possessors when natural complex tones are compared to modified sound structures (slightly out-of-tune pitches, sounds with missing fundamentals, and pure tones). A passive listening test with single tones was developed (Tallinn Test of Absolute Pitch, TTAP), with 150 items selected, representing 60 synthetic instrumental tones (violin, clarinet, and trumpet) in different octave ranges and dynamics, and 90 electronically modified sounds, each presented in three different octave ranges. Additional information was collected, regarding handedness, start of instrumental instruction, educational status, occurrence of AP in the family, and associations with processing pitch recognition. Results showed a clear decrease of pitch recognition accuracy between natural complex sounds and pure sine tones. A significant main effect on TTAP scores was found for early starts of instrumental instruction. The findings are discussed in the context of the nature-nurture debate (genetic vs environmental factors), as well as the implications of genetic and memory aspects of pitch recognition

Tracer Survey in the Cape Verde Region Traceraufnahme in der Kapverdenregion Cruise No. 10, Leg 1 October 31 – December 06, 2008 Ponta Delgada (Portugal) – Mindelo (Cape Verde Islands)

The research cruise MSM10/1 was extremely successful. All programs were able to collect high quality data and the anticipated goals of the expedition were fully met. We have been able to carry out the first comprehensive survey of a tracer release in the Guinea Upwelling region (GUTRE) roughly seven month after the tracer was released at 8°N 23°W in April 2008. We have estimated that a total of 40% of the tracer was found during this cruise. While the horizontal spreading and mixing was larger than anticipated, the vertical extent of the tracer found was small. The low vertical tracer spreading rate estimates are supported by the micro structure profile data. The extensive survey of the upper 1000m of the oxygen minimum zone (OMZ) allowed comparing our sections with several previous surveys. We found that the lowest oxygen values in the core of the OMZ have dropped at record low values below 40 μmol/kg. The preliminary findings from the trace metal work focused on Fe ligand measurements shows a slight higher excess ligand concentration in the surface (50m) for three stations. The two other stations show a slight decrease at this depth. A large number of biochemical samples were taken and were analyzed in Kiel for DNA and RNA diversity. The tracer release experiment provided an ideal environment for repeated biochemical sampling in the same water mass

Crystallization and crystal morphology of polymers: A multiphase-field study

In this paper, we introduce a coarse-grained model of polymer crystallization using a multiphase-field approach. The model combines a multiphase-field method, Nakamura’s kinetic equation, and the equation of heat conduction for studying microstructural evolution of crystallization under isothermal and non-isothermal conditions. The multiphase-field method provides flexibility in adding any number of phases with different properties making the model effective in studying blends or composite materials. We apply our model to systems of neat PA6 and study the impact of initial distribution of crystalline grains and cooling rate on the morphology of the system. The relative crystallinity (conversion) curves show qualitative agreement with experimental data. We also investigate the impact of including carbon fibers on the crystallization and grain morphology. We observe a more homogeneous crystal morphology around fibers. This is associated with the higher initial volume fraction of crystal grains and higher heat conductivity of the fiber (compared to the polymer matrix). Additionally, we observe that the crystalline grains at the fiber surface grow perpendicular to the surface. This indicates that the vertical growth observed in experiments is merely due to geometrical constraints imposed by the fiber surface and neighbouring crystalline regions

Applied Social Robotics—Building Interactive Robots with LEGO Mindstorms

Kipp A, Schneider S. Applied Social Robotics—Building Interactive Robots with LEGO Mindstorms. In: Merdan M, Lepuschitz W, Koppensteiner G, Balogh R, eds. Robotics in Education. Advances in Intelligent Systems and Computing. 1st ed. Cham: Springer Nature; 2016: 29-40

The Code of Protest. Images of Peace in the West German Peace Movements, 1945-1990

The article examines posters produced by the peace movements in the Federal Republic of Germany during the ColdWar, with an analytical focus on the transformation of the iconography of peace in modernity. Was it possible to develop an independent, positive depiction of peace in the context of protests for peace and disarmament? Despite its name, the pictorial selfrepresentation of the campaign ‘Fight against Nuclear Death’ in the late 1950s did not draw on the theme of pending nuclear mass death. The large-scale protest movement in the 1980s against NATO’s 1979 ‘double-track’ decision contrasted female peacefulness with masculine aggression in an emotionally charged pictorial symbolism. At the same time this symbolism marked a break with the pacifist iconographic tradition that had focused on the victims of war. Instead, the movement presented itself with images of demonstrating crowds, as an anticipation of its peaceful ends. Drawing on the concept of asymmetrical communicative ‘codes’ that has been developed in sociological systems theory, the article argues that the iconography of peace in peace movement posters could not develop a genuinely positive vision of peace, since the code of protest can articulate the designation value ‘peace’ only in conjunction with the rejection value ‘war’