220 results on '"support"'
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2. Welches Präventionspotential bietet die hausärztliche Praxis aus Sicht pflegender Angehöriger? – Befunde einer qualitativen Interviewstudie.
- Author
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Wangler, Julian and Jansky, Michael
- Abstract
Copyright of Wiener Medizinische Wochenschrift is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
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3. A highly sensitive child – a challenge for parents and teachers – a case study
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Agnieszka Leszcz-Krysiak and Andrea Wardal
- Subjects
the highly sensitive child ,support ,kindergarten ,Education ,Psychology ,BF1-990 - Abstract
This article aims to present the characteristics of a child with high sensitivity features (HSC) and his/her behaviour and functioning in various areas of everyday life. Moreover, the article analyses an individual case of a seven-year-old highly sensitive child and a teacher-educator with thirty years of experience in observing children in kindergarten and during early education. The research was in-depth with the results of surveys conducted among parents and teachers, which will be used to answer the question: How does a highly sensitive child cope and function in the home and kindergarten environment, and what are the ways to support his or her development in these contexts? The analysis of the collected material was used to propose methods of working with a highly sensitive child and the importance of cooperation between educators and caregivers to support such a child.
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- 2023
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4. Akzeptanz psychosozialer Überbrückungsmaßnahmen im Rahmen demenzieller Erkrankungen: Behandlungsbeobachtung während der COVID-19-Pandemie.
- Author
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Buschert, V., Leicher, B., Rogl, C., Hoffmann, J., Blum, A.-L., Scherbaum, N., and Benninghoff, J.
- Abstract
Copyright of Zeitschrift für Gerontologie und Geriatrie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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5. Bildung, Bildungserfolg und Schule: Ambivalente Gegenstände ambulanter Hilfen zur Erziehung.
- Author
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Schmitt, Anna, Kleine-Niermann, Konstantin, Lange, Eva, Vatter, Lisa, and Ziegler, Holger
- Abstract
Copyright of Sozial Extra is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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6. The strength assessment of the anchor rope support of the machine for logging on the slope
- Author
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Khimich A.V.
- Subjects
logging machine ,slope ,support ,tree ,beam ,anchor rope ,Engineering (General). Civil engineering (General) ,TA1-2040 ,Chemistry ,QD1-999 - Abstract
The article presents a method for calculating the interaction of a support and an anchor rope of a logging machine on a slope. The cases of using a freestanding tree and a steel I-beam vertically driven into the ground as a support are considered. Calculations are performed using analytical dependencies, as well as the finite element method.
- Published
- 2023
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7. LAKomp. Lemmatize, annotate and compare texts in non-standardized languages
- Author
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Barbara Aehnlich and Elisabeth Witzenhausen
- Subjects
semi-automatic annotation ,text comparison ,usability ,workflow ,support ,History of scholarship and learning. The humanities ,AZ20-999 ,Information resources (General) ,ZA3040-5185 - Abstract
LAKomp is a semi-automatic web-based tool developed for the annotation and comparison of historical, non-standardized texts. In contrast to other tools, LAKomp does not automate annotation but makes manual annotation simple and fast offering a semi-automatic tagging feature and a simple interface. Therefore, the tool is especially useful for scholars of the Humanities. An alignment view and a generated Partiturtext make a comparison of different textual variants possible. LAKomp is useful to individual researchers as well as larger research groups as various users can annotate simultaneously. It was developed at the Martin-Luther-University Halle-Wittenberg.
- Published
- 2023
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8. Road bypass Weyer – Tunnelling in loose soil beneath existing buildings.
- Author
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Plöderl, Roman, Hofer, Georg, Steiner, Peter, and Dumböck, Wolfram
- Subjects
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TUNNEL design & construction , *CONSTRUCTION planning , *TUNNELS , *NOISE pollution , *SMALL cities - Abstract
The small town of Weyer is located in Upper Austria on the B121 Weyerer Straße. The B121 leads through the historic market square of Weyer, which is characterised by confusing bottlenecks that can only be passed in one lane. For decades, these bottlenecks have caused congestion, mainly due to heavy traffic. For residents, the burden of air pollution and noise is high. The roads department of the Upper Austrian Government has been planning the construction of a bypass for many years. Construction finally started in the summer of 2022. The Weyer bypass construction lot is 1.2 km long and includes the construction of two NATM tunnels, a vertical escape shaft, a bridge over the river Dürnbach, two roundabouts, and one traffic junction. The tunnel construction works are carried out in urban areas, in loose material with little overburden and partly under existing buildings. These boundary conditions make the project a challenge for all involved at every stage. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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9. Las Leñas International Tunnel – Geomechanical challenges in large‐scale tunneling projects across The Andes.
- Author
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Orellana, Rodrigo, Höfer‐Öllinger, Giorgio, Ulloa, Juan Carlos, and Flores Bertoglio, Alejandro
- Subjects
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INFRASTRUCTURE (Economics) , *NUMERICAL analysis , *ROCK bursts , *ENGINEERING geology , *ROCKFALL - Abstract
Developing large‐scale tunnelling projects in orogenic regions implies enormous technical challenges. Las Leñas International Tunnel Project through the Andes Main Cordillera of Chile and Argentina has been a long‐awaited infrastructure project, whose geological and topographic settings suggest several complex singularities to be considered, analyzed, and assessed during its development. Throughout the course of this feasibility study, the complex geological subsurface interpretation offers a broad spectrum of technical demands to be fulfilled. The overburden conditions, the presence of certain lithologies such as expansive clays or soluble evaporitic sequences, along with regional stress assessment, are major technical challenges. Through extensive geological, geotechnical, and hydrogeological mapping, subsurface 3D modelling interpretation, along with numerical analysis and its relationship with similar projects in the region, brittle, and plastic behaviour are analyzed. A wide range of modern techniques are used to assess those mentioned tasks, which enable an extensive comprehension of the geological and geotechnical conditions of the area. The purpose of this contribution is to enrich the knowledge on geological and geomechanical challenges faced in large tunnelling infrastructure projects in high‐mountain environments and what specific lessons may arise from them for similar future projects. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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10. Auf die Strukturierung kommt es an: Unterstützung und Gewalt in Peernetzwerken Jugendlicher.
- Author
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Herz, Andreas
- Subjects
YOUNG adults ,SOCIAL support ,INFRASTRUCTURE (Economics) ,VICTIMS of violent crimes ,BULLYING ,SCHOOL bullying ,SCHOOL violence - Abstract
Copyright of Discourse: Journal of Childhood & Adolescense Research / Diskurs Kindheits- und Jugendforschung is the property of Verlag Barbara Budrich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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11. Popularisation of non-custodial penalties for inmates 60+. Reference to fragments of own research results
- Author
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Katarzyna Gucwa-Porębska
- Subjects
electronic supervision system ,inmates ,post-penitentiary assistance ,support ,Education (General) ,L7-991 - Abstract
Referring to the evolution of individual systems, it can be clearly noticed that along with the progress and development of civilization, the essence of probation interactions in the reintegration process is emphasized. Along with the development and dissemination of noncustodial penalties, the professionalization of activities in the area of the application of such penalties is more frequent. One of the forms of non-custodial penalties is electronic supervision system. The aim of this article is to present the main assumptions of ESS and its application in working with inmates 60+. The forms of support provided under electronic supervision and opinions on serving a sentence in ESS will be presented.
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- 2022
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12. Lessons from tunnelling through glacial open gravel deposits.
- Author
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Steiner, Walter
- Subjects
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GRAVEL , *TUNNEL design & construction , *SILT , *GRAIN size , *SLURRY , *GLACIAL landforms - Abstract
Glacial soil deposits are present in Europe on both sides of the Alps, in Scandinavia, Northern Germany, Poland and in North America. There are typical names of the stages of the glaciation, however, the geotechnical characteristics of glacial deposits are similar in all regions; but are very heterogeneous locally. Glacial deposits extend from boulders to invisible silt particle (rock flour) and to clay particles, both of similar grain size. In this paper the focus will be on clean gravel without fines, so‐called open gravel and the challenges and solutions for tunnelling. Face support by pure bentonite slurry is insufficient in open gravel. Different techniques have been used in practice: clogging the pore channels with fines of appropriate gradation by controlling the content fines in the slurry. Use of high viscous slurry with increased clay or bentonite content. In another solution lime powder and polymers were added in the excavation chamber of an earth‐pressure shield to modify the ground. Other aspects such as muck disposal will be evaluated. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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- View/download PDF
13. Structural optimization of shotcrete lining – load capacity comparison of optimized and non‐optimized excavation sections.
- Author
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Cordes, Tobias and Voit, Klaus
- Subjects
- *
STRUCTURAL optimization , *SHOTCRETE , *TUNNEL design & construction , *TUNNEL lining , *EXCAVATION - Abstract
A framework with a robust design of the driving classes is fundamental for the tunnel design. During tunnel advance, the detailed design of the lining is depending on the documented geology and the observed system behaviour. To reduce costs, the excavation profile is optimized with the aim of reducing overbreaks and shotcrete masses. This achieved profile accuracy is beneficial for the load‐bearing capacity of the rock and the shotcrete lining. For temporary and permanent tunnel shotcrete linings, the excavation profile accuracy influences the stress distribution, the crack pattern and the expected deformations. In the course of this study, the effect of the excavation geometry on the load‐bearing capacity of the primary lining of drill and blast tunnels was examined. For this purpose, shotcrete linings, reinforced by steel meshes and fibre‐reinforced linings, were compared in optimized and non‐optimized scanned excavation cross‐sections. In each case, an ultimate load and failure analysis was carried out to assess shells in the hardened state by means of numerical modelling (ATENA). The aim is to determine the load‐bearing capacity of the shell structure in order to obtain a conclusion regarding its structural robustness. The interaction between the rock/soil soil and the structure as well as a time‐dependent material behaviour were not considered. It could be shown how an irregular overbreak or an inconsistent shell thickness has a negative effect on the load‐bearing capacity of the structure. [ABSTRACT FROM AUTHOR]
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- 2023
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14. Pflegende Angehörige in der hausärztlichen Praxis – Hausärztliche Sichtweisen und Lösungsansätze.
- Author
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Marx, Yvonne, Frese, Thomas, and Bauer, Alexander
- Abstract
Copyright of Zeitschrift für Gerontologie und Geriatrie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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15. Rechtliche Rahmenbedingungen und Förderung der urbanen Landwirtschaft.
- Author
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Dirksmeyer, Walter and Isaak, Marike
- Subjects
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URBAN agriculture , *AGRICULTURAL administration , *URBAN policy , *AGRICULTURE , *URBAN growth , *AGRICULTURAL technology - Abstract
The heterogeneity of urban agriculture is a major challenge for the implementation of target specific support schemes. Hence, the objective of this paper is, to provide an overview of existing funding schemes and to identify important legal framework conditions for the development of urban agriculture. For this purpose, an explorative approach was chosen with a qualitative survey of horticultural desk officers of the federal states and the federal government in Germany. The results show that neither special legal frameworks nor specific support schemes for urban agriculture exist in many federal states. Furthermore, many federal states do not have specific contact persons for this topic. General agricultural funding as well as ELER and, as a part of it, LEADER funding, among others, were mentioned as funding options. In addition, (potential) problems of urban agriculture, such as low efficiency or land shortage and competition, were mentioned. Based on the results it can be concluded that the issue of urban agriculture has become increasingly important at the political level, but is still of little relevance at the level of agricultural administration. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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16. Características de pacientes con exacerbación aguda grave de enfermedad pulmonar obstructiva crónica que requirieron ventilación mecánica invasiva en un hospital de Santander durante 2014-2020.
- Author
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Tatiana Centeno-Hurtado, Katherine, Fernando García-Bohórquez, Diego, YuderleysMasías-León, Eduardo Ruiz-González, Carlos, Daniel Criado-Villamizar, Juan, Hernández-Martínez, Alejandra, Mendoza-Herrera, Tania, and Enrique Fajardo-Rivero, Javier
- Subjects
CHRONIC obstructive pulmonary disease ,INTENSIVE care units ,ARTIFICIAL respiration ,NONINVASIVE ventilation ,DISEASE exacerbation - Abstract
Copyright of Médicas UIS is the property of Universidad Industrial de Santander and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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17. A gap between talk and action? Engagement junger Menschen im Kontext des Klimawandels.
- Author
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Bartels, Agnetha and Karic, Senka
- Subjects
YOUNG adults ,CLIMATE change ,POLITICAL parties - Abstract
Copyright of Voluntaris: Journal of Volunteer Services & Civic Engagement / Zeitschrift für Freiwilligendienste und Zivilgesellschaftliches Engagement is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
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18. The Role of Teachers’ Support and Enthusiasm in Predicting Mathematics Anxiety and Confidence among Students
- Author
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Tomislava Vidić, Irena Klasnić, and Marina Đuranović
- Subjects
enthusiasm ,mathematics anxiety ,self-confidence ,students ,support ,Education - Abstract
The goal of this study was to examine the contribution of teachers’ support and enthusiasm to explaining self-confidence and mathematics anxiety in primary-school students. The results of the t-test showed that girls and boys statistically significantly differ only in the perception of confidence variable, while no gender difference was determined in the other variables. The results of regression analysis showed that teachers' support and enthusiasm are predictors of student self-confidence, with support also making an independent contribution to explaining mathematics anxiety.
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- 2022
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19. Life Situation of People addicted to Alcohol and Their Expectations in Terms of Help and Support based on Interviews with the so-called 'Non-Alcoholics'
- Author
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Małgorzata Przybysz-Zaremba
- Subjects
life situation ,a person addicted to alcohol ,family ,help ,support ,Moral theology ,BV4625-4780 ,Doctrinal Theology ,BT10-1480 - Abstract
The author analyses the life situation of alcohol-dependent people. It draws attention to health, professional, material, housing and also family issues. Analyses the extent of their expectations in the area of assistance and support. The research tool used in the study was an individual in-depth (qualitative) interview, which was conducted with twenty alcohol addicts (fourteen men and six women). The subjects were aged 25-55. The interviews show that the interviewees experience many problems, disorders and dysfunctions in all indicated areas of life situations (health, work, material, housing, family) and expect specialist help and support in the process of recovery and maintaining abstinence, as well as financial support, help in finding work, improving of housing conditions (some of them even need to find housing) and rebuild proper relations with loved ones. It concludes with conclusions and recommendations for practice.
- Published
- 2022
- Full Text
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20. Protest as Preaching. The Pneumatic Proclamation of Black Lives Matter
- Author
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Edgar “Trey” Clark III
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black lives matter ,homiletic ,perspective ,support ,Practical Theology ,BV1-5099 - Abstract
This article explores some of the recent protests in support of Black Lives Matter from a homiletical perspective. Specifically, the author argues that these protests reflect a non-traditional form of pneumatic or Spirit-inspired proclamation that can enrich the church’s preaching in a time of crisis. The article is arranged into three sections. First, a pneumatological framing of proclamation is proffered in order to interpret protest as a mode of Spirit-inspired preaching. Second, drawing on the author’s experience as a participant-observer in select protests in Southern California, three snapshots of proclamation at protests are offered. The article concludes by suggesting that the pneumatic proclamation of recent protests challenges the church in the United States to hold together three key dialectical tensions in its proclamation: lament and celebration, particularity and universality, and word and deed.
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- 2021
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21. Postpenal Support for Minors With Delinquent Behaviors
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Amra Džajić, Sena Družić, and Dijana Sulejmanović
- Subjects
postpenal treatment ,juvenile ,delinquent behavior ,support ,History of scholarship and learning. The humanities ,AZ20-999 - Abstract
Statistical reports show that there is an increasing number of registered juvenile delinquents in the societyof Bosnia and Herzegovina. The aim of this paper is to stimulate interest in better and more extensiveresearch and study of this phenomenon and possible relevant solutions in the resocialization of juveniledelinquents. Many aspects and perspectives on the occurrence of juvenile delinquency permeate thiswork, with a special accent on the importance of quality and consistent provision of post-penal protectionto juveniles with delinquent behavior.
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- 2021
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22. Elaboration of a theory of resistance
- Author
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Wiegerling Klaus
- Subjects
reflexive term ,support ,unavailability ,constructivism ,reality ,actuality ,facticity ,Philosophy (General) ,B1-5802 - Abstract
The theory of resistance here elaborated is based on considerations current since the 18th century and concern the proof of reality of the external world. However, what is ignored in the course of these proofs are the social, psychological, and in particular the logical aspects of resistance. The idea of a theory of resistance is inspired by tendencies in the philosophy of technology, as well as other current philosophical and scientific lines of thought that obscure their metaphysical underpinnings, advocating a position of complete achievability of human and natural relations. The theory of resistance seeks to show that resistance is a reflexive term that concerns relations, not objects or those relations that can be expressed in qualities and quantities. Furthermore, this concept has a positioning role, important in epistemological, as well as ethical and anthropological sense. Resistance is a central, although not the sole characteristic of reality. As an ethical category, it is articulated, for example, in the idea of dignity if understood as hostility to mere typologization and subjection to calculation. The theory of resistance does not advocate some existing reality, but limits the domain of validity of constructivist and narrativist theories.
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- 2021
- Full Text
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23. Corrigendum: Beyond the rhetoric of Genesis 34:1–28: Understanding the rape epidemic during the COVID-19 pandemic
- Author
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Favour Uroko and Enobong Solomon
- Subjects
rape ,the book of genesis ,covid-19 ,coronavirus disease 2019 ,justice ,support ,Practical Theology ,BV1-5099 - Abstract
No abstract available.
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- 2022
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24. Additive Fertigung: ein fokussierter Blick auf die Prozessparameter.
- Author
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SCHMID, ALOIS, WULFF, JOHANN, and ROSENTRITT, MARTIN
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THREE-dimensional printing ,DENTAL materials ,MANUFACTURING processes ,DENTISTRY ,MANUFACTURING industries ,BUSINESSMEN ,GENERALIZATION ,DESIGN ,MANUFACTURED products - Abstract
Copyright of Quintessenz der Zahntechnik is the property of Quintessenz Verlags GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
25. Ehrenamtliche Arbeit in politischer Mission oder Engagement für „gestrauchelte Menschen"?: Zum Selbstverständnis von Jugendhelfer*innen in DDR-Jugendhilfekommissionen. Eine exemplarische Analyse.
- Author
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Düring, Diana, Bütow, Birgit, and Arp, Agnès
- Abstract
Copyright of Soziale Passagen is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
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26. Welche Betreuungsbedürfnisse und -erfahrungen haben pflegende Angehörige mit Blick auf die hausärztliche Versorgung?: Befunde einer qualitativen Studie
- Author
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Wangler, Julian and Jansky, Michael
- Published
- 2022
- Full Text
- View/download PDF
27. EXPOSITION EINER THEORIE DER WIDERSTÄNDIGKEIT.
- Author
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Wiegerling, Klaus
- Subjects
INTERPERSONAL relations ,IDEA (Philosophy) ,EIGHTEENTH century ,HOSTILITY ,DIGNITY - Abstract
Copyright of Filozofija i Drustvo is the property of University of Belgrade, Institute for Philosophy & Social Theory and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
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28. Transparenz, Verständnis und Befürwortung im Kontext Schweizer Sachabstimmungen
- Author
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Chantal Menzi
- Subjects
transparency ,understanding ,support ,direct democracy ,voting ,Political institutions and public administration (General) ,JF20-2112 - Abstract
Many voters do not understand voting proposals. There is evidence in the literature that transparency leads to greater understanding of government activity among the population. This study uses a survey experiment to investigate whether this also holds for the context of voting proposals. In addition, it analyzes whether the understanding of voting proposals influences their support. No significant effect of transparency on understanding was found. If the participants thought they understood the proposal, they were more likely to accept it or were more willing to pay money for the subjects of the proposal. On the other hand, whether they actually understood the proposal, had no effect on support. Abstrakt Viele Stimmberechtigte verstehen Abstimmungsvorlagen nicht. In der Literatur bestehen Hinweise darauf, dass Transparenz in der Bevölkerung zu mehr Verständnis für staatliche Tätigkeit führt. Die vorliegende Studie untersucht mithilfe eines Umfrageexperiments, ob dies auch für den Kontext von Sachabstimmungen gilt. Zudem wird analysiert, ob das Verständnis von Abstimmungsvorlagen deren Befürwortung beeinflusst. Es konnte kein signifikanter Effekt der Transparenz auf das Verständnis gefunden werden. Hatten die Proband/-innen das Gefühl, die Vorlage verstanden zu haben, nahmen sie diese eher an oder waren eher bereit, Geld für die Inhalte der Vorlage zu bezahlen. Ob sie das Gelesene tatsächlich verstanden haben, hatte hingegen keinen Einfluss auf die Befürwortung. Résumé De nombreux électeurs ne comprennent pas les propositions de vote. Il est prouvé dans la littérature que la transparence conduit à une meilleure compréhension de l‘activité gouvernementale par la population. Cette étude utilise une enquête expérimentale pour examiner si cela s‘applique également au contexte des propositions de vote. En outre, il est analysé si la compréhension des propositions de vote influence leur soutien. Aucun effet significatif de la transparence sur la compréhension n‘a été constaté. Si les participant/-es pensaient de comprendre la proposition, ils les ont accepté plus fréquentement ou étaient plus disposés à payer de l‘argent pour le contenu de la proposition. En revanche, le fait qu‘ils aient en fait compris ce qui était proposé n‘avait aucune influence sur le soutien. Schlagwörter: Transparenz; Verständnis; Befürwortung; direkte Demokratie; Abstimmungen Mots clés: Transparence; compréhension; soutien; démocratie directe; votation
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- 2021
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29. Digitalisierung an Bildungszentren: Wie die Bibliothek unterstützen kann
- Author
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Hock, Ramona and Popoff, Liouba
- Subjects
interactive learning tool ,nursing schools ,lockdown ,communication ,cooperation ,workflows ,support ,Bibliography. Library science. Information resources ,Medicine (General) ,R5-920 - Abstract
With the start of the Corona pandemic, the Helios nursing schools faced many challenges. Face-to-face teaching had to be switched to digital, communication no longer took place on site but on channels such as Zoom, Skype or Teams. At the same time, the Helios central library licensed an interactive learning tool and made it available to the nursing schools. This paper describes the process of implementation, communication, support and collaboration around the platform in the midst of a time when contact restrictions became commonplace. It has become clear that the library can and must support the development of media and information literacy in nursing schools. Despite the high communication effort that continues, the Helios central library is much more present in the minds of all teachers and students. Thanks to the project, the library has established itself as a point of contact for the nursing schools.
- Published
- 2021
- Full Text
- View/download PDF
30. Beyond the rhetoric of Genesis 34:1–28: Understanding the rape epidemic during the COVID-19 pandemic
- Author
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Favour Uroko and Solomon Enobong
- Subjects
rape ,the book of genesis ,covid-19 ,coronavirus disease 2019 ,justice ,support ,Practical Theology ,BV1-5099 - Abstract
This article explored the rape of Dinah in Genesis 34:1–28 and its implications to the escalating rape cases during the period of the coronavirus 2019 (COVID-19) pandemic in Nigeria. By examining the rape in the pericope and other key passages in the Old Testament, this article argues that it points towards care and justice for victims of rape, and prosecution of rapists. These social ethics are analysed in relation to the contemporary rape epidemic during the COVID-19 pandemic in Nigeria. Like the rape in Genesis, rape victims in Nigeria have little or no access to getting justice and counselling from society, non-government organisations and faith-based organisations, against their aggressors (the rapists). These problems highlight the relevance of this biblical narrative for the policyholders, the government and churches in Nigeria. Intra/interdisciplinary implications: This research is based on the impact of rape on the victim and the aggressor in Genesis 34:1–28. Similar to what is obtainable amongst Nigerians during the COVID-19 pandemic, Genesis 34:1–28 reveals that rape has far reaching implications on the victim and the aggressor. It leads to low self-esteem, hate, suicide as well as the death of the aggressor or victim. Disciplines implicated include Old Testament, Religion, Cultural Studies and Sociology.
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- 2021
- Full Text
- View/download PDF
31. Studieren mit Pflegeverantwortung?: Eine quantitative Erhebung zur Vereinbarkeit von Studium, Privatleben und Pflege.
- Author
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Mindermann, Nele, Schattschneider, Ralf, and Busch, Susanne
- Abstract
Copyright of Prävention und Gesundheitsförderung is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
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32. Bildung und Begleitung armutsgefährdeter junger Mütter: Prognosen auf dem Prüfstand.
- Author
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Metzger, Marius, Stadelmann, Karin A., Seiterle, Nicolette, and Kienholz, Annina
- Abstract
Copyright of Soziale Passagen is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
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33. EXPERIENCES OF THE PARENTS OF CHILDREN WITH INTELLECTUAL DISABILITIES IN COMORBIDITY WITH ADHD
- Author
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Maja Nižić, Tanja Penava, and Marijana Mutabdžić
- Subjects
parents of children with intellectual disabilities ,adhd ,support ,facing ,Social Sciences ,History (General) ,D1-2009 - Abstract
In Bosnia and Herzegovina little is known about experiences of the parents whose children have intellectual disabilities combined with the presence of ADHD. The aim of this research is to get an insight into experiences of those parents through research questions referring to the process of accepting the diagnosis, support experiences and experiencing their role in a child’s life. Analysis of the results showed that parents experienced unpleasant emotions and uncertainty while facing the diagnosis. They mobilize different personal mechanisms for that purpose. Formal sources of support, family and support of the wider environment are important for facing everyday challenges and some parents do not have enough of social support. They see their role through dedication to nurturing of the child and satisfying the child’s needs. On the basis of the research results it can be concluded that it is necessary to work on raising the awareness of the public about numerous problems of the parents whose children have intellectual disabilities and ADHD as well as provide better and more accessible services that will be crated according to the needs of those families.
- Published
- 2019
34. Selected aspects of entering adulthood by adolescents with disabilities
- Author
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Joanna Jarmużek
- Subjects
disability ,adulthood ,education ,support ,professional activity ,Education (General) ,L7-991 - Abstract
The purpose of the publication is to present selected aspects of adult life in people with disabilities. Young adults, verifies their plans and goals and tries to fulfill the life tasks typical of this stage in a satisfactory manner. In specific situations (such as disability), meeting these challenges can be difficult: the process of becoming independent and taking up work may face a number of internal and external difficulties. The article refers to the four models of Marin Sińczuch's gaining independence.
- Published
- 2018
35. Die Algemene Sinode van die Nederduitse Gereformeerde Kerk van 1990 en die Gelofte van 1838
- Author
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Piet J. Strauss
- Subjects
support ,covenant ,culture ,race ,sabbatical ,commemorating ,honour god ,morally ,spiritual character. ,Practical Theology ,BV1-5099 ,Practical religion. The Christian life ,BV4485-5099 - Abstract
The General Synod of the Dutch Reformed Church of 1990 and the Covenant of 1838. The Dutch Reformed Church as a church consisting of mainly Afrikaners, was confronted by a new societal dispensation and a new government in South Africa in and after 1994. The trend of the new constitution of 1996, as well as a new public discourse laid the emphasis on the individual and his rights in a society open to all. This discourse implicitly communicated negative tones on actions, activating minority groups for their own separate ideas. As if the General Synod expected this coming challenge, the Synod of 1990 already had a report of its Commission on Doctrine and Actual Affairs on the Dutch Reformed Church, keeping the Day of the Covenant of the Voortrekkers in 1838. This article investigated the stance of this General Synod on this issue with two, seemingly main objectives: an acceptable, grounded reason for people to keep the Day of the Covenant, and a positive link between the Covenant of 1838 and reconciliation in a modern South Africa. The method used was a study of literature and primary sources on these issues. The General Synod of 1990 made two relevant statements in its new environment. In the first place, it decided that individuals should associate with the Covenant on moral grounds and not because they are forced to do so. The core of the Covenant of 1838 was the request that God enable people taking the vow, to win the battle foreseen – the Battle of Blood River – and to promote Christian values for establishing a new Christian society. An issue which is still relevant in South Africa today. That is why the Voortrekkers promised to build a church as the focus point of their forseen society. The second statement of this Synod was that reconciliation as a catchword in the 1990s in Christian South Africa, is part of the promotion of a Christian society. Reconciliation in a biblical perspective remains relevant in South Africa. Contribution: Seen from the approach of this article as a Christian approach, these statements of the General Synod of 1990 help the Dutch Reformed Church as church to fulfil its tasks in Soutern Africa today.
- Published
- 2021
- Full Text
- View/download PDF
36. The Application of 4Å Molecular Sieves in Organic Chemical Syntheses: An Overview.
- Author
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Magyar, Ágnes, Juhász, Kinga, and Hell, Zoltán
- Abstract
In the last two decades, considerable attention has been devoted to the use of 4Å molecular sieves (MS 4A) in organic chemical syntheses. Initially, they were applied as drying agents in order to dry gases, solvents and liquid reagents. Nowadays, there is a growing tendency to apply MS 4A as an additive, catalyst, co-catalyst or catalyst support in organic reactions. In this review, we aim to summarize the recent examples of organic syntheses promoted by MS 4A from 1997 to 2020. We hope to provide the reader with an overview of the potential of MS 4A in the field of organic synthesis. 1 Introduction 2 Application as an Additive 3 Application as Catalyst 4 Application as Co-catalyst 5 Application as Support 6 Conclusion [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
37. Transparenz, Verständnis und Befürwortung im Kontext Schweizer Sachabstimmungen.
- Author
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Menzi, Chantal
- Abstract
Copyright of Yearbook of Swiss Administrative Sciences is the property of Ubiquity Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
38. [What prevention potential does the general practitioner setting offer for family caregivers?-findings from a qualitative interview study].
- Author
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Wangler J and Jansky M
- Subjects
- Humans, Caregivers psychology, Qualitative Research, Communication, General Practitioners psychology
- Abstract
The support of people in need of care and assistance is often provided by caring relatives. General practitioners can play an important role in supporting this group, if they adapt to the problems and wishes of family caregivers.The aim of the exploratory study is to contrast care needs of family caregivers regarding the GP support with actually experienced care and, thereby, work out approaches for strengthening the GP's role.A total of 37 family caregivers were recruited via 13 internet forums focused on caregiving. Telephone interviews were conducted between September 2020 and March 2021.The majority of those interviewed consider the GP to be an important support body with a high level of competence and trust. The interviewees praise the GP's knowledge of the personal care situation, the responsiveness to a wide variety of problems and the focus on those in need of care. However, communication about the caring activity is often delayed significantly (late identification and addressing of family caregivers). GPs do not always address the needs of relatives to the same extent as they do to those in need of care. Only some of the doctors refer caregivers to offers of help and support.GPs can play a central role in supporting family caregivers. An crucial prerequisite for this is that family caregivers are recognized and involved at an early stage. In addition, it is important that GPs take into account the needs, desires and stresses of both caregivers and those being cared for. Consistent references to offers of help make it easier for family caregivers to organize care and to receive (psychosocial) support., (© 2021. The Author(s).)
- Published
- 2024
- Full Text
- View/download PDF
39. Support, Bedarfserhebung, Wissensvermittlung: Der DARIAH-DE Helpdesk
- Author
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Andrea Bertino and Jan Rohden
- Subjects
library ,open access ,sustainability ,support ,organisational structure ,research infrastructure ,bibliothek ,nachhaltigkeit ,organisationsstruktur ,forschungsinfrastruktur ,Bibliography. Library science. Information resources - Abstract
Die Nachhaltigkeit einer digitalen Forschungsinfrastruktur hängt nicht nur von Technik, sondern vor allem von dem Vertrauen ihrer NutzerInnen ab. Dieses Vertrauen wiederum resultiert insbesondere aus dem erkennbaren Mehrwert, den die Angebote der Forschungsinfrastruktur den NutzerInnen bieten können. Um diesen Mehrwert dauerhaft bieten zu können, müssen die Dienste einer Virtuellen Infrastruktur nicht nur kontinuierlich weiterentwickelt werden, sondern es ist auch notwendig, dass die NutzerInnen bei allen mit der Verwendung der Angebote verbundenen Fragen unterstützt werden. Der vorliegende Beitrag skizziert ein Modell, um fortlaufende Weiterentwicklung und nutzerfreundliche Unterstützungsangebote der Infrastruktur zu vereinen. Die Grundlage dafür bildet eine Neubetrachtung des Helpdesks von DARIAH-DE, der deutschen Beteiligung an der europäischen Forschungsinfrastruktur DARIAH-EU (Digital Research Infrastructure for the Arts and Humanities).
- Published
- 2019
- Full Text
- View/download PDF
40. Relevanz schulischer Medienkonzepte als Orientierung für die Schule im Zuge der fortschreitenden Digitalisierung.
- Author
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Heldt, Melanie, Lorenz, Ramona, and Eickelmann, Birgit
- Subjects
SCHOOLS ,PLANNING - Abstract
Copyright of Unterrichtswissenschaft (Springer Science & Business Media B.V.) is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
- View/download PDF
41. Betriebliche Gesundheitsförderung und Unterstützungsangebote in der sozialen Arbeit mit geflüchteten und wohnungslosen Menschen.
- Author
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Ezadpanah, Nafiseh, Mette, Janika, Wirth, Tanja, Nienhaus, Albert, Harth, Volker, and Mache, Stefanie
- Abstract
Copyright of Prävention und Gesundheitsförderung is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
- View/download PDF
42. Familiencoach Pflege: Ein Online-Programmzur Bewältigung psychischer Belastungen bei pflegenden Angehörigen.
- Author
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Eymers, Eike
- Abstract
Copyright of Psychotherapie im Alter is the property of Psychosozial-Verlag and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
- View/download PDF
43. Machbarkeit und Effekte einer psychotherapeutischen Gruppenintervention für pflegende Angehörige von Menschen mit Demenz.
- Author
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Kilimann, Ingo, Braungardt, Tanja, Thiel, Franziska, Hake, Karsten, Haufe, Christiane, Schneider, Wolfgang, and Teipel, Stefan J.
- Abstract
Copyright of Zeitschrift für Gerontologie und Geriatrie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
44. Existentielle Scham im therapeutischen Kontext.
- Author
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Becker, Sabine
- Abstract
Copyright of Zeitschrift für Psychodrama und Soziometrie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
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45. Hilfe als Konditionalprogramm: Eine Systematisierung sozialer Kontrolle als Kernaufgabe Sozialer Arbeit.
- Author
-
Dollinger, Bernd
- Abstract
Copyright of Kriminologisches Journal is the property of Julius Beltz GmbH & Co. KG Beltz Juventa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
46. La prise en charge des sujets apraxiques
- Author
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Ténin COULIBALY
- Subjects
praxis ,disorder ,movements ,support ,Language and Literature ,Discourse analysis ,P302-302.87 - Abstract
Our interest in this subject is that we have around us a relative who suffers from apraxia, according to the review. The purpose of our study here is to deepen our knowledge of apraxia are a misunderstood disorder of the population to help these apraxic topics to better understand and propose reeducation methods, hence the supported. Indeed, apraxia ° is a clinical sign that describes an inability to perform a movement or a series of set of movements, and these movements are however well executed spontaneously or automatic-voluntary manner. So a comprehensive management could allow all to help these subjects apraxic live better.
- Published
- 2016
47. Interventions to support people with dementia and their informal caregivers during the transition from home care to nursing home care – a protocol for a systematic review / Interventionen zur Unterstützung von Menschen mit Demenz und ihren Angehörigen während des Übergangs von der häuslichen Pflege ins Pflegeheim – ein Studienprotokoll für eine systematische Übersichtsarbeit
- Author
-
Müller Christian, Puls Janine, Lautenschläger Sindy, Stephan Astrid, and Meyer Gabriele
- Subjects
dementia ,alzheimer’s disease ,healthcare professionals ,informal caregivers ,transition ,nursing home ,institutionalisation ,home care services ,support ,interventions ,demenz ,alzheimer-krankheit ,gesundheitsfachberufe ,pflegende angehörige ,übergänge ,pflegeheim ,institutionalisierung ,ambulante versorgung ,unterstützung ,interventionen ,Public aspects of medicine ,RA1-1270 - Abstract
The transition from home care to nursing home care is a significant event in the life of a person with dementia and also for informal caregiver, who deal with many crises and changes.
- Published
- 2016
- Full Text
- View/download PDF
48. Breastfeeding a newborn in times of pandemic Covid-19
- Author
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Hitthaler, Sarah Eva
- Subjects
support ,Herausforderungen ,pandemic Covid-19 ,Stillende Frauen ,challenges ,breastfeeding women ,Pandemie Covid-19 ,Unterstützung - Abstract
Hintergrund: Die Pandemie Covid-19 hatte ebenso große Auswirkungen auf die Geburtshilfe somit auch auf das Stillen der Neugeborenen und der gesamten Familie. Nichtsdestotrotz wurde von nationalen und internationalen Fachgesellschaften ausdrücklich der unmittelbare Mutter-Kind-Kontakt befürwortet. Dabei stellt der Stillbeginn für viele Mütter ein Hindernis dar, das unüberwindbar scheint. Deshalb sinkt die Zahl der gestillten Babys in den ersten Wochen dramatisch und bereits nach vier Monaten kommt es bei einem Drittel der Mütter zum vorzeitigen Abstillen. Ziel der Arbeit war, anhand von wissenschaftlicher Literatur aufzuzeigen, welche Herausforderungen und Unterstützungen stillende Frauen in der Pandemie Covid-19 erfahren. Methode: Zur Erreichung des Ziels erfolgte eine Literaturarbeit nach dem Phasenmodell Kleibel und Mayer (2011). In den Datenbanken MEDLINE® und CINAHL® mit Volltext wurde von Oktober 2022 bis März 2023 recherchiert. Die identifizierten Studien wurden spezifisch dem Forschungsansatz und Forschungsdesign einer kritischen Beurteilung unterzogen. Ergebnisse: Zur Beantwortung der Fragestellung wurden 12 Studien herangezogen. Die Studienergebnisse zeigen auf, dass stillende Frauen in der Pandemie Covid-19 Herausforderungen gegenüberstehen, die sich beim Stillen, der Arbeit und mangelnder persönlicher Unterstützung ergeben. Hinsichtlich der Unterstützung wird von den Frauen nicht nur der Partner in Anspruch genommen, sondern auch Pflegepersonen, Stillberater*innen und Selbsthilfegruppen/Online-Gruppen. Schlussfolgerungen: Um den Müttern beim Stillen mit adäquater Fachexpertise zur Seite stehen zu können, sind Fortbildungen und das Umsetzen der Leitlinien zur Stillförderung für das Pflegepersonal unumgänglich. Pflegeinterventionen sollen dem aktuellen Forschungsstand entsprechen. Background: The Covid-19 pandemic also had a major impact on obstetrics and thus on breastfeeding of newborns and the entire family. Nevertheless, national and international professional societies explicitly advocated immediate mother-child contact. Yet for many mothers, the start of breastfeeding is an obstacle that seems insurmountable. This is why the number of breastfed babies drops dramatically in the first few weeks and one third of mothers stop breastfeeding prematurely after only four months. Objective of the work was to show, on the basis of scientific literature, what challenges and support breastfeeding women experience in the Covid-19 pandemic. Methodology: To achieve the objective, a literature review was conducted according to the Kleibel and Mayer (2011) phase model. The MEDLINE® and CINAHL® databases with full text were searched from October 2022 to March 2023. The identified studies were subjected to a critical appraisal specific to the research approach and research design. Results: To answer the research question 12 studies were used. The study results indicate that breastfeeding women in the Covid 19 pandemic face challenges related to breastfeeding, work and lack of personal support. In terms of support, women not only turn to their partners, but also to caregivers, lactation consultants and support groups/online groups. Conclusion: In order to be able to assist mothers with breastfeeding with adequate expertise, further training and the implementation of the guidelines for breastfeeding promotion are indispensable for nursing staff. Nursing interventions should correspond to the current state of research.
- Published
- 2023
49. The meaning of social support for parents of children with autism
- Author
-
Zischka, Nina
- Subjects
Klinische Soziale Arbeit ,clinical social work ,support ,Autismus-Spektrum-Störung ,Social Support ,autism spectrum disorder ,Unterstützung - Abstract
Die Masterarbeit beschäftigt sich mit der sozialen Unterstützungssituation von Eltern eines Kindes mit einer Autismus-Spektrum-Störung und betrachtet diese aus der Sicht des Konzepts Social Support der Klinischen Sozialen Arbeit. In bisherigen wissenschaftlichen Arbeiten zu der Thematik, wurden besonders die Alltagssituation der Familien und mögliche Belastungsbereiche fokussiert. Das Ziel der vorliegenden Masterthesis ist es, die Wahrnehmung und Bedeutungszuschreibungen von Eltern autistischer Kinder bezüglich des Konzepts Social Support aufzuzeigen. Im Sinne des lösungsorientierten Ansatzes der Klinischen Sozialen Arbeit, liegt der Fokus der Arbeit besonders auf den Ressourcen der betroffenen Familien. Für die Beantwortung der Forschungsfrage wurde eine qualitative Untersuchung mittels leitfadengestützten Interviews und Unterstützungsprotokoll zur Selbstbeobachtung mit Eltern von Kindern mit Autismus-Spektrum-Störung durchgeführt. Die erhobenen Daten wurden anhand der inhaltlich strukturierenden qualitativen Inhaltsanalyse nach Kuckartz und Rädiker (2022) ausgewertet. Die Ergebnisse der Untersuchung der Masterthesis zeigen, dass soziale Unterstützung aus dem sozialen Umfeld eine wichtige Ressource für Familien von autistischen Kindern darstellt. Durch Unterstützungserfahrungen haben die befragten Personen bestimmte Erwartungen an Hilfssysteme entwickelt, damit eine unterstützende Wirkung erfahrbar werden kann. Es hat sich gezeigt, dass das Konzept Social Support eine Bedeutung für betroffene besitzt. Es wurden verschiedene Unterstützungsbereiche identifiziert. Aus den geschilderten Erfahrungen der Interviewteilnehmer*innen konnte eine Reihe von Verbesserungswünschen, besonders in Richtung öffentlicher Unterstützungsmaßnahmen vernommen werden. In diesem Zusammenhang bietet die Fachrichtung der Klinischen Sozialen Arbeit mit einer ressourcenaktivierenden Arbeitsweise viele Möglichkeiten, um auf die Forderungen Eltern autistischer Kinder einzugehen. The master thesis deals with the social support situation of parents of a child with an autism spectrum disorder and looks at it from the perspective of the Clinical Social Work concept Social Support. Previous scientific work on the topic was particularly focused on the everyday situation of the families and possible areas of stress. The aim of this master thesis is to show the perception and meaning attributed to the concept of Social Support by parents of autistic children. In the sense of a solution-oriented approach of Clinical Social Work, the concentration lies especially on resources of the families. To answer the research question, a qualitative study was conducted using guided interviews and self-observation support protocols with parents of children with autism spectrum disorder. The collected data was then analyzed using “structuring qualitative content analysis” according to Kuckartz and Rädiker (2022). The results of the master thesis investigation show that social support from the environment is an important resource for families of autistic children. Through experiences, the interviewed persons have developed certain requirements for help systems in order for them to be effective. In addition, the concept of Social Support was shown to have a meaning to parents of a child with an autism spectrum disorder, and several areas of support were identified. From the described experiences of the participants, the appeal for improvements of existing public support measurements was more than noticable. In this context, the field of Clinical Social Work with a resource-activating approach offers many possibilities to respond to the demands of parents. Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Masterarbeit Wien, FH Campus Wien 2023
- Published
- 2023
50. The income tax treatment of cooperatives in Austria - focus on reorganisations
- Author
-
Felber, Martin
- Subjects
split ,company law ,Umgründung ,reorganisation ,Genossenschaft ,Anteilsinhaber ,Gewinnermittlungsarten ,contributions ,determination of income ,obviousness account ,Einkommensteuerrecht ,Gesellschaftsrecht ,merger ,Verschmelzung ,support ,Körperschaftsteuerrecht ,Förderung ,internal financing ,Evidenzkonto ,corporate tax ,shareholders ,Spaltung ,restructuring tax law ,Umgründungssteuerrecht ,income tax ,cooperative ,member ,Innenfinanzierung ,Mitglied ,Einlagen - Abstract
Diese Arbeit beschäftigt sich mit der ertragsteuerlichen Behandlung von Genossenschaften. Zu diesem Zweck wird zuerst geklärt, unter welchen Voraussetzungen Genossenschaften gegründet werden können und welche Arten von Genossenschaften es gibt. Außerdem beschäftigt sich die Arbeit im ersten Teil kurz mit der Organisation einer Genossenschaft. Im Besonderen, welcher Aufgabenbereich und welche Verantwortung dem Vorstand, dem Aufsichtsrat und der Generalversammlung einer Genossenschaft zukommt. Im weiteren Verlauf geht die Arbeit auf die ertragsteuerliche Behandlung einer Genossenschaft genauer ein. Es werden Erwerbs- und Wirtschaftsgenossenschaften behandelt. Es wird geklärt, unter welchen Voraussetzungen derartige Genossenschaften beschränkt oder unbeschränkt steuerpflichtig sind. Genossenschaften sind grundsätzlich verpflichtet für steuerliche Zwecke ihren Gewinn zu ermitteln. Es wird daher beschrieben, welche Gewinnermittlungsarten für Genossenschaften zur Verfügung stehen und unter welchen Voraussetzungen welche Gewinnermittlungsart angewendet werden kann bzw angewendet werden muss. Wichtig für Genossenschaften sind Steuerbefreiungen. Für Erwerbs- und Wirtschaftsgenossenschaften stehen einige Befreiungen, vor allem im Bereich der Land- und Forstwirtschaft, zur Verfügung. Diese Steuerbefreiungen werden näher behandelt. Für die Mitglieder von Genossenschaften ist es wichtig zu wissen, sollten neben ihrer Förderung durch die Genossenschaft auch Zuwendungen der Genossenschaft an die Mitglieder ausgeschüttet werden, wie diese Ausschüttungen steuerlich zu behandeln sind. Vor diesem Hintergrund wird das steuerliche Einlagenevidenzkonto und das steuerliche Innenfinanzierungsevidenzkonto näher behandelt und die Klassifizierung als Einlagenrückzahlung oder Gewinnausschüttung dargelegt. Der letzte Bereich behandelt Umgründungen in Zusammenhang mit Genossenschaften. Hierbei wird auf Verschmelzungen und Spaltungen im Inland näher eingegangen, da es sich um Umgründungsarten unter Gesamtrechtsnachfolge handelt und diese für Lagerhausgenossenschaften besonders relevant sind. Weiters fokussiert sich die Arbeit auf Konzentrationsverschmelzungen und Konzentrationsspaltungen, da bei Umgründungen im Lagerhausbereich in der Regel nicht verbundene Genossenschaften beteiligt sind. Es werden die gesellschaftsrechtlichen Vorgaben und die steuerlichen Auswirkungen auf die übertragende Genossenschaft, die übernehmende Genossenschaft und die Anteilsinhaber behandelt. This thesis deals with the income tax treatment of cooperatives. To this end, it first clarifies on which conditions cooperatives can be founded and what types of cooperatives there are. In addition, the first part of the thesis briefly deals with the organisation of a cooperative. In particular, the tasks and responsibilities of the executives, the supervisory board and the general assembly of a cooperative. Then the thesis enlarges on the income tax treatment of a cooperative. It deals with commercial and economic cooperatives. The conditions on which such cooperatives are subject to limited or unlimited tax liability are clarified. Cooperatives are obliged to determine their profits for tax purposes. It is therefore described which types of profit determination are available to cooperatives and on which conditions which type of profit determination can or must be applied. An important issue for cooperatives is tax exemptions. Several exemptions are available to commercial cooperatives, especially in the area of agriculture and forestry. These tax exemptions are discussed in more detail. For the members of the cooperative, it is important to know, should, in addition to their support by the cooperative, contributions be distributed by the cooperative to the members, how these distributions are to be treated for tax purposes. Against this background, the tax contribution record account and the tax internal financing record account are dealt with in more detail and the classification as a repayment of contributions or distribution of profits is explained. The last section deals with reorganisations in connection with cooperatives. Mergers and splits in Austria are discussed in more detail since these are types of reorganisations of universal succession and these types of reorganisations are particularly relevant for warehouse cooperatives. Furthermore, the thesis focuses on concentration mergers and concentration splits, since as a rule non-associated cooperatives are involved in reorganisations in the warehouse sector. The requirements under company law and the tax implications for the transferring cooperative, the acquiring cooperative and the shareholders are dealt with. Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers Masterarbeit Wien, FH Campus Wien 2023
- Published
- 2023
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