Die Entwicklung des betriebswirtschaftlichen Rechnungswesens von 1890 bis 1940 am Beispiel der Firmen Krupp, Scheidt und Farina

Die vorliegende Arbeit untersucht die treibenden und retardierenden Kräfte der Entwicklung des betriebswirtschaftlichen Rechnungswesens zwischen 1890 und 1940. Zunächst werden die Rahmenbedingungen - d.h. die wirtschaftliche Entwicklung, die gesetzlichen Vorgaben, die akademischen Diskussionen sowie die technischen Neuerungen - aufgezeigt. Vor diesem Hintergrund werden anhand der Beispiele der Firmen Krupp, Scheidt und Farina spezifische Situationen und Entwicklungen dargestellt und Gründe für die jeweiligen Veränderungen aufgezeigt

Polish Immigrants and Psychological Help: A Qualitative Exploration

Polish immigrants are currently the largest foreign-born population in the UK. Nevertheless, their needs appear somewhat invisible. Research indicates that, despite experiencing high levels of psychological distress, the utilisation of psychological services amongst Polish individuals is low. This thesis explores factors affecting the psychological wellbeing of Polish immigrants, their access to services and their experience of accessing them. It also explores the understanding of this client group amongst psychologists, their training needs and ways to improve services. The study adopts a mixed methods design. An online survey was conducted amongst psychologists and the gathered data was analysed using content analysis. Semi-structured interviews were conducted with members of the Polish community who have accessed psychological help.Data was analysed using thematic analysis. Psychologists responding to the survey acknowledged the impact of migrationrelated, socio-economic and cultural factors on the wellbeing of Polish clients. In considering access to services, the majority of responses located the barriers within the Polish community (e.g. help-seeking attitudes). Analysis of the interviews with Polish people who had accessed services identified three overarching themes encompassing the role of cultural factors, conceptualisations of distress, negotiation of migrant identity and the relationship with the NHS. The theme ‘Occupying dichotomous positions’ describes immigrants’ position in relation to time (present/past), place (Poland/UK) and identity (Victim/oppressor, different/the same). The secondtheme ‘Help through Polish cultural lenses’ contains sub-themes conceptualising therapy as culturally unfamiliar, seeking help as connected to aspects of pride and shame, and perception of services as unwilling to help. The final theme, ‘Understanding beyond language’, conveys the importance of understanding the historical, political and cultural context as well as appropriately addressing language barriers.Based on the findings, implications for clinical practice and future research are considered. The findings suggest that there is a need to improve the understanding of the Polish community within mainstream psychology services, and efforts should be made to improve the relationship between Polish communities and the NHS. The need to develop Community Based Participatory Action Research projects with the Polish community was highlighted as one of the future research implications

Führen digitales Geld und digitale Bezahlsysteme zu finanzieller Inklusion und Wirtschaftswachstum?

Abstract The article discusses current proposals and developments in digital currencies and digital payment systems. The focus is on projects for the introduction of central bank digital currencies, cryptocurrencies, the experiences from the Unified Payments Interface in India, E-Wallets and similar offers from big technology companies and the Libra project. Against this background the article tried to shed light on the question of financial inclusion and economic growth as there are still a great number of people without access to bank accounts or internet access worldwide.</jats:p

Safewards: Unser Weg zu einem sicheren Ort

Das Safewards-Modell etabliert sich in den Psychiatrien in Deutschland und wird von den Pflegenden gerne angenommen. In Ausgabe 3/20 erläuterte Anja Kuntz die Einführung des Konzepts im Pfalzklinikum Klingenmünster. Der vorliegende Artikel beschreibt die Einführung im Psychiatrischen Zentrum Nordbaden. Beide Kliniken sind ähnliche Wege gegangen, sie waren und sind zu diesem Thema eng vernetzt. Während bei Anja Kuntz die Interventionen im Vordergrund standen, fokussieren die Autoren dieses Artikels stärker die zur Einführung des Modells bereitgestellten personellen Ressourcen und die Partizipation der Stationsteams. Beide Artikel zusammengenommen sind ein Plädoyer dafür, dass bei der Umsetzung neuer Konzepte der Austausch und die Vernetzung über die eigene Klinik hinaus ein überaus sinnvoller Weg sein kann.</jats:p