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    Telenotfallmedizin im Rettungsdienst – Scoping Review zum Stand der Forschung in Deutschland. Studienprotokoll.

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    Background Emergency services in Germany are adapting to increasing demands by new support concepts, such as telemedicine. This allows physicians to be virtually integrated into operations to support staff on site. Objective This scoping review will comprehensively map and describe research efforts and the current body of knowledge regarding the use of telemedicine in emergency medical services in Germany and outline starting points for future research. In particular, it aims to identify research gaps that should be prioritized in the future. Design/Methods The outlined scoping review will be conducted in accordance with the methodological guidelines specified by the Joanna Briggs Institute (JBI). For this purpose, five databases (CINAHL, EBSCOhost, MEDLINE via PubMed, Scopus, Web of Science), two primary registries (German Clinical Trials Register, ClinicalTrials.gov), and the reference lists of two guidelines on telemedicine in Germany (S2e, S1) will be searched for relevant references. Suitable literature in German or English will be included in this scoping review; there are no restrictions regarding methodology, publication period or the inclusion of grey literature. Discussion This review of the literature will be the first to comprehensively map the available literature on this topic. A scoping review is suited for this purpose. The results may help to address and close research gaps. Registration Open Science Framework (osf.io/vh9tf) Hintergrund Die Rettungsdienste in Deutschland begegnen steigenden Anforderungen mit neuen Versorgungskonzepten, wie beispielsweise der Telenotfallmedizin. Diese ermöglicht es, Telenotärzt:innen virtuell in Einsätze einzubinden, um das vor Ort befindliche Personal zu unterstützen. Zielsetzung Dieses Scoping Review soll die aktuelle Forschung und den derzeitigen Wissenskorpus bezüglich des Einsatzes von Telenotfallmedizin im bundesdeutschen Rettungsdienst umfassend kartieren, beschreiben und hieraus Ansatzpunkte für zukünftige Forschung ableiten. Dadurch sollen insbesondere jene Forschungslücken identifiziert werden, die zukünftig vorrangig adressiert werden sollten. Design/Methoden Das Scoping Review wird gemäß den methodischen Vorgaben des Joanna Briggs Institutes (JBI) durchgeführt. Zu diesem Zweck werden fünf Datenbanken (CINAHL, EBSCOhost, MEDLINE via PubMed, Scopus, Web of Science), zwei Primärregister (Deutsches Register Klinischer Studien, ClinicalTrials.gov) sowie die Quellenverzeichnisse zweier Leitlinien zur Telenotfallmedizin in Deutschland (S2e, S1) nach passenden Referenzen durchsucht. Geeignete Literatur in deutscher oder englischer Sprache wird in dieses Scoping Review eingeschlossen, es gibt keine Einschränkungen hinsichtlich der Methodik, des Veröffentlichungszeitraums oder des Einschlusses von grauer Literatur. Diskussion Die vorliegende Literaturarbeit wird die erste sein, welche die verfügbare Literatur zu diesem Thema umfassend kartiert. Eine Scoping Review ist für diesen Zweck geeignet. Die Ergebnisse können dazu beitragen, Forschungslücken zu adressieren und zu schließen. Registrierung Open Science Framework (osf.io/vh9tf

    Sustainability Standards as Trade Costs: The EUDR’s Effect on Argentine Soy Exports

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    The study examines how the European Union Deforestation Regulation (EUDR) affects soybean imports from designated “high-risk” countries, specifically assessing the extent to which the legislation raises the effective trade costs of Argentine soybean exports to the EU relative to those of Brazil and the United States, within a structural gravity framework. The methodology employs a structural gravity model estimated using the Poisson Pseudo-Maximum Likelihood (PPML) technique, incorporating importer-year and country-pair fixed effects to isolate the EUDR’s impact. The regulation’s effect is modeled as a non-tariff measure (NTM) that acts as an iceberg trade cost, quantified through a Difference-in-Differences (DiD) approach that compares high-risk origins (Brazil and Argentina) with a low-risk benchmark (the United States) in the post-EUDR announcement period (2023 onward). The main empirical findings indicate that EU imports of soybeans from high-risk origins decline significantly after the regulation’s announcement, suggesting an anticipatory shock in which the EUDR acts as a measurable trade friction. The baseline estimates predict a trade reduction of approximately 38% for Brazil and 15% for Argentina, relative to the low-risk benchmark. Converting these results into Ad Valorem Equivalents (AVEs), the EUDR imposes an implied tariff of approximately 12.7% on Brazilian soy and 3.8% on Argentine soy exports to the EU. The conclusions confirm that the EUDR functions as an origin-specific discriminatory trade barrier for high-risk suppliers. For Argentina, this regulatory friction creates an asymmetric economic shock, as the new fixed compliance costs exacerbate pre-existing structural disadvantages, such as logistical expenses that are 25% higher than those of regional competitors, and export taxes, thereby increasing the risk of market exclusion for marginal producers

    Kommentierung und Bearbeitung der Kapitel 5 - 7, 10, 17 Rechnungslegung nach HGB und IFRS

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    Kommentierung und Bearbeitung der Kapitel 5, Tz. 1-59,66-173, 415-428, 461-469, 512-518, 643-707, 902-905, 910-951 Kapitel 6, Tz. 1-11, 17-18, 468-497, 526-543, 557-561 Kapitel 7, Tz.1-31, 350-370, 400-426, 460-493 Kapitel 10, Tz. 196-216 Kapitel 17, Tz. 1-54, 59-6

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