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Global Business Dynamics, Value Chains, and Cultural Linkages
Get PDFIn today’s interconnected world, the dynamics of global business are shaped by a complex interplay of economic trends, political forces, cultural nuances, and technological breakthroughs. The global marketplace has undergone significant transformation, characterized by both opportunities for growth and the emergence of complex challenges. This evolving environment requires businesses, governments, and individuals to not only understand these shifts but also adopt strategic approaches to navigate them effectivel
Einkunftsquellen von Influencern und deren Besteuerung bei Wohnsitz im Ausland
No full textDie Einbindung von Influencern in das Marketing, das sog. Influencer- Marketing, spielt in den letzten Jahren eine immer größere Rolle. Zahlreiche deutsche Influencer haben sich zuletzt im Ausland, bspw. in Dubai, niedergelassen und üben ihre Tätigkeit von dort aus. Es stellt sich die Frage, inwieweit es in diesen Konstellationen zu einer beschränkten Steuerpflicht in Deutschland kommen kann. Soweit bspw. im Rahmen einer Produktwerbung unterhaltende Beiträge durch ausländische Influencer in Deutschland erstellt werden oder inländischen Unternehmen im Rahmen gebrandeter Produkte Namens- oder Markenrechte eingeräumt werden, können inländische Einkünfte i.S.d. § 49 Abs. 1 Nr. 2 Buchst. d oder f EStG vorliegen. Auslegungsprobleme der §§ 49 sowie 50a EStG führen für im Ausland lebende Influencer zu Rechtsunsicherheiten und für deren inländische Vertragspartner zu Haftungsrisiken aufgrund nicht durchgeführter Quellensteuereinbehalte
Analysis of Factors Influencing the Precision of Body Tracking Outcomes in Industrial Gesture Control
Get PDFThe body tracking systems on the current market offer a wide range of options for tracking the movements of objects, people, or extremities. The precision of this technology is often limited and determines its field of application. This work aimed to identify relevant technical and environmental factors that influence the performance of body tracking in industrial environments. The influence of light intensity, range of motion, speed of movement and direction of hand movement was analyzed individually and in combination. The hand movement of a test person was recorded with an Azure Kinect at a distance of 1.3 m. The joints in the center of the hand showed the highest accuracy compared to other joints. The best results were achieved at a luminous intensity of 500 lx, and movements in the x-axis direction were more precise than in the other directions. The greatest inaccuracy was found in the z-axis direction. A larger range of motion resulted in higher inaccuracy, with the lowest data scatter at a 100 mm range of motion. No significant difference was found at hand velocity of 370 mm/s, 670 mm/s and 1140 mm/s. This study emphasizes the potential of RGB-D camera technology for gesture control of industrial robots in industrial environments to increase efficiency and ease of use
Effects of the Tovertafel® on apathy, social interaction and social activity of people with dementia in long-term inpatient care
Get PDFIntroduction: Tovertafel® is a VR-based serious game for dementia care (SGDC) that aims to stimulate residents affected by dementia in nursing homes, promote social and cognitive skills and reduce apathy. The aim of this study is to investigate the effects of using Tovertafel® on apathy, social interaction and social activity of people with dementia (PWD) in long-term inpatient care in Germany.
Methods: In this monocentric intervention study, 25 residents of an inpatient long-term care facility with moderate or severe dementia had two weekly applications of Tovertafel® over a period of 8 weeks. Effects on the residents’ social interaction and activity were recorded before (T1), during (T2) and 1 h after (T3) each intervention using the Engagement of a Person with Dementia Scale (EPWDS). The degree of apathy was assessed using the Apathy Evaluation Scale (AES). Effects of Tovertafel® were examined using a simple repeated measures analysis of variance (ANOVA).
Results: Thirteen residents with moderate (52%) and 12 residents with severe dementia (48%) were included. Results showed that residents’ apathy changed over the course of the trial and was partially reduced. ANOVA revealed significant changes in the positive expression of social participation in the overall group between individual observation times (p < 0.001; T1: MW = 2.67, SD = 1.352; T2: MW = 3.66, SD = 1.365; T3: MW = 3.10, SD = 1.300) and a significantly lower negative expression of social participation at T2 (MW = 1.09, SD = 0.358) than at T1 (MW = 1.19, SD = 0.579; p = 0.028). There was a significantly higher positive expression of behavioral involvement in the overall group at T3 (MW = 1.17, SD = 0.552) than at T1 (p = 0.003) or T2 (p = 0.045). Analyses did not find any significant interaction between observation times and degree of dementia.
Discussion: Results of the study show that the use of Tovertafel® over a period of 2 months had significant effects on apathy, social activity and social interaction in people with moderate or severe dementia. Symptoms of apathy could be reduced and social interaction and activity increased. However, due to limitations of the study design and special circumstances of the COVID-19 pandemic situation, findings might be overestimated and must be interpreted with care. Further research is necessary
Zwangsbehandlungen nach dem Betreuungsrecht in psychiatrischen Kliniken in Deutschland: Ergebnisse einer Online-Umfrage
No full textZiel der Studie Ermittlung der Häufigkeit von ärztlichen Zwangsmaßnahmen (Zwangsbehandlungen) nach dem Betreuungsrecht und deren Rahmenbedingungen. Methode Befragung der ärztlichen Leiter:innen psychiatrischer Einrichtungen mit Versorgungsverpflichtung in Deutschland mittels Online-Umfrage. Ergebnisse Die Rücklaufquote von N=397 befragten Einrichtungen betrug 43%. 90% der antwortenden Kliniken gaben an, in den letzten 5 Jahren ärztliche Zwangsmaßnahmen nach Betreuungsrecht durchgeführt zu haben, überwiegend Zwangsmedikationen. Eine Beteiligung bei Zwangsbehandlungen in somatischen Krankenhäusern wurden nur selten berichtet. Eine systematische Erfassung solcher Maßnahmen findet überwiegend nicht statt. Schlussfolgerung Angesichts der lückenhaften Datenlage ist ein bundesweites Register für derartige Maßnahmen erforderlich, das auch Zwangsbehandlungen in somatischen Krankenhäusern umfassen sollte
“That’s just Future Medicine” - a qualitative study on users’ experiences of symptom checker apps
No full textBackground
Symptom checker apps (SCAs) are mobile or online applications for lay people that usually have two main functions: symptom analysis and recommendations. SCAs ask users questions about their symptoms via a chatbot, give a list with possible causes, and provide a recommendation, such as seeing a physician. However, it is unclear whether the actual performance of a SCA corresponds to the users’ experiences. This qualitative study investigates the subjective perspectives of SCA users to close the empirical gap identified in the literature and answers the following main research question: How do individuals (healthy users and patients) experience the usage of SCA, including their attitudes, expectations, motivations, and concerns regarding their SCA use?
Methods
A qualitative interview study was chosen to clarify the relatively unknown experience of SCA use. Semi-structured qualitative interviews with SCA users were carried out by two researchers in tandem via video call. Qualitative content analysis was selected as methodology for the data analysis.
Results
Fifteen interviews with SCA users were conducted and seven main categories identified: (1) Attitudes towards findings and recommendations, (2) Communication, (3) Contact with physicians, (4) Expectations (prior to use), (5) Motivations, (6) Risks, and (7) SCA-use for others.
Conclusions
The aspects identified in the analysis emphasise the specific perspective of SCA users and, at the same time, the immense scope of different experiences. Moreover, the study reveals ethical issues, such as relational aspects, that are often overlooked in debates on mHealth. Both empirical and ethical research is more needed, as the awareness of the subjective experience of those affected is an essential component in the responsible development and implementation of health apps such as SCA.
Trial registration
German Clinical Trials Register (DRKS): DRKS00022465. 07/08/2020
