1,720,954 research outputs found
Reforming Joint Taxation in Germany
No full textRegelmäßig wird das Für und Wider des Ehegattensplittings diskutiert. Kritisiert wird, dass die steuerlichen Erleichterungen nicht Paare mit Kindern erreicht. Andere sehen darin eine überholte Begünstigung der Ehe oder eine steuerliche Förderung von Einverdiener-Ehen. Um die negativen Arbeitsanreize für den Zweitverdiener zu reduzieren, sollte die Steuerklassenkombination III/V ersatzlos gestrichen und das Ehegattensplitting für sehr hohe Einkommen begrenzt werden
Wenn die Krankenkasse schwächelt – Mit der Auslandsbehandlung importierte Insolvenzrisiken
Get PDFAufgrund des über- und zwischenstaatlichen Rechts ist es gesetzlich Versicherten möglich, medizinische Behandlungen im Ausland zu Lasten der heimischen Krankenkasse in Anspruch zu nehmen. Dabei erfolgt die zwischenstaatliche Abrechnung und Kostenerstattung zwischen dem zuständigen Träger im Heimatland des Versicherten und einem aushelfenden Träger im Aufenthaltsland über eigens dafür eingerichtete Verbindungstellen. Ziel dieses Beitrags ist es, die Finanzierungslasten und Risiken einer deutschen gesetzlichen Krankenkasse zu zeigen, die ihr durch die Vorfinanzierung der Behandlungskosten ausländischer Gastpatienten in Deutschland entstehen. Allein die AOK Bayern führt in ihren Büchern derzeit über 100 Millionen EUR offene Forderungen gegen ausländischeKrankenversicherungen, die sie nicht fällig stellen kann und die qua Gesetz unverzinst bleiben. [1] Manche Länder zahlen erst nach fünf Jahren, andere gar nicht. Die gesetzlichen Krankenversicherungen sind gesetzlich dazu verpflichtet, für die Behandlungskosten ausländischer Gastpatienten in finanzielle Vorleistung zu gehen, obwohl ihr dafür formal keinerlei Mittel zur Verfügung stehen. Auch alternative Möglichkeiten der Refinanzierung stehen ihnen nicht zur Verfügung, etwa durch eine Kreditaufnahme am Kapitalmarkt oder durch Sonderzuweisungen aus dem Gesundheitsfonds. Durch mangelhafte Compliance ausländischer Krankenversicherer, die vorfinanzierte Leistungen für ihre Versicherungsnehmer nicht oder nur mit erheblicher Verzögerung erstatten, können der aushelfenden Krankenkasse neben Liquiditätsengpässen echte Insolvenzrisiken entstehen.Supranational and interstate law under certain conditions allows patients with statutory health insurance to benefit from medical treatment in other European member countries at the expense of their domestic health insurance carrier. The interstate billing and reimbursement of costs between the responsible health insurance carrier in the home country of the insured person and the ancillary health insurance carrier in the country of residence takes place via national contact points. The aim of this article is to illustrate the financial burden a German statutory health insurance carrier bears that arises from pre-financing treatment costs of foreign patients. As of now, the AOK Bavaria has open claims against foreign health insurance carriers amounting to more than 100 million EUR – receivables that are not interest-bearing. [1] As so called “competent institution” (Reg EC 883/2004 Art. 1 q) some foreign health insurance carriers in charge pay onlyafter years, others do not pay at all. In Germany, statutory health insurance carriers are legally obliged to cover costs from European guest patient treatment via advancepayments, although they have no dedicated means for that. Neither are they allowed to take out a loan on capital markets. As a corollary, foreign health insurance carriers that do not fully comply do not only carry liquidity problems but also real insolvency risks for the ancillary German health insurance carrier
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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