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It has been called into question whether widely used screening instruments for child mental health can provide comparable results across countries and cultures. Socialization goals can influence whether and to what extent a parent considers a behavior to be problematic and thus might influence parental reports on their child's behavior. We tested comparability of parental reports between native German (N = 116) and Turkish origin (N = 77) parents in Germany in an online study using a vignette approach. Parents were asked to rate the perceived problem severity of the same behavior depicted in the vignettes. We expected and found that parents of Turkish origin in Germany rate the externalizing problem behaviour depicted in the vignettes as more problematic compared to native German parents. The effect was fully mediated by parental approval of the socialization goals obedience and collectivism. We also controlled for social desirability responding and an extreme response style. [ABSTRACT FROM AUTHOR]

The German state of Hesse switched in 2015 from its own accounting practice, based on the country's private sector commercial code (the Handelsgesetzbuch), to the German public sector accounting standards (Standards Staatlicher Doppik: 'SsD'). Hesse was the earliest adopter of accrual accounting and the only state in Germany whose consolidated financial statements were audited by an external audit company. This article examines Hesse's critical areas of non-compliance with the SsD and the potential impact on comparability and transparency objectives and thus contributes to the literature on harmonization of accounting systems, extends the literature on areas of conflict between differing accounting rules in the public context and gives an exemplary case study of the situation in Germany. The article updates academics and practitioners on the state of accrual-based public sector accounting in Germany. The analysis reveals challenges in the implementation of new uniform standards (Standards Staatlicher Doppik: SsD), leading to a weakening of comparability and transparency objectives. The article provides standard-setters with insights into critical implementation aspects, such as choices between simplified rules and more realistic and useful accounting policies. The article demonstrates the importance of dialogue with early adopters of new standards. The findings will also be of significance for the European Public Sector Accounting Standards (EPSAS) project. [ABSTRACT FROM AUTHOR]

The efficient use of biogenic by-products, residues and waste offers an extensive range of advantages. As well as fulfilling requirements of public services, intelligent “cascading” can tap alternative sources of carbon and play a key part in a system using renewable sources of energy. However, a comprehensive overview of existing resources and their current use is required as a sufficient basis for decision-making. Accordingly, this article studies the development and application of a four-stage categorisation of relevant biomasses and a consistent comparison of existing findings in form of a literature review. Taking the case example of Germany, 30 studies were evaluated with regard to their information on the theoretical and technical potential of biomass and its current use as a material and source of energy. The compiled results offer a detailed, consistent overview of the status quo in Germany for a total of 93 individual biomass types. The findings show a technical biomass potential between 92.7 and 122.1 million Mg (DM) that means up to 1,500 kg per capita. A share of 62.7–71.2 million Mg (DM) is already in established use. 26.9–46.9 million Mg (DM) are still unused. Currently, however, there is no guaranteed, unified reference year for cross-sectoral reporting on the potential and use of biomass. Also, the handling of sustainability criteria is regulated insufficiently. Thus, long-term monitoring is required to manage the efficient, sustainable use of resources in a future-proof manner. Looking forward, up to 7% of Germany's current primary energy consumption, and at least 13% of the target consumption, could be met using residual matter and waste. [ABSTRACT FROM AUTHOR]

Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on national institutions and culture. We investigate the cross-country comparability of IFRS earnings and book values of French and German firms because these two EU states have welldeveloped equity markets and use the same currency, while having social-economic and cultural differences that can affect managers' IFRS implementation choices. Our results indicate that French and German IFRS earnings and book values are comparable in the year subsequent to IFRS adoption, but become less comparable in the years that follow. We document differences in accounting estimates, recognition of special items, and other equity reserves between French and German firms that help explain the decrease in comparability over time. Our study adds to the growing literature on the financial statement effects of mandatory IFRS reporting, and points to possible reasons for a sustained lack of cross-country comparability of financial information under a common accounting regime. [ABSTRACT FROM AUTHOR]

Biosimilars are medicinal products that are highly similar to approved biopharmaceuticals. Biosimilars enable patient access to biological therapies that would otherwise be restricted or delayed due to cost reasons. After the successful introduction of low-molecular biosimilars in 2006, highly complex monoclonal antibodies have also been available since 2013 as biosimilars for treating autoimmune diseases and oncologic indications. In principle, the biosimilar concept can be applied to all well-characterized biologicals; in the future, blood clotting factors or drugs containing nucleic acids, such as DNA or RNA gene therapy or mRNA vaccines, will also be an option for biosimilar development.In some instances, biosimilarity can be demonstrated by physicochemical and functional similarity, and additional comparative clinical efficacy and safety studies have been considered no longer necessary for several product categories in recent years. Switching a patient from a reference drug to a biosimilar or from one biosimilar to another (interchangeability) has so far been considered harmless. Since February 2020, there has been a provisional decision in Germany that patients should be switched according to an economic prescription method. Further scientific findings on the interchangeability of biosimilars and experiences with the supply practices of biosimilars should be collected and evaluated.In this article, the current situation regarding marketing authorizations of biosimilars in the European Union is reviewed. The role of clinical trials for biosimilars is presented, and challenges of biosimilar development and views on interchangeability are discussed.

Objectives : COVID-19 has led to changes in the provision in mental health services. The current study investigated influencing factors on: (i) the comparability of psychotherapy via internet/telephone with psychotherapy in face-to-face contact as well as (ii) the actual experience with psychotherapy via internet/telephone compared to respective prior expectations in CBT therapists. Methods : A quantitative cross-sectional study was conducted in the form of an online survey. The research samples, registered cognitive-behavioral therapy (CBT) psychotherapists in Austria and Germany, were contacted by e-mail. Results : One hundred and ninety CBT therapists were analyzed in this study. The total number of patients treated via telephone/internet is a decisive factor for the subjective evaluation of the comparability of psychotherapy via telephone/internet and psychotherapy in personal contact. This factor also influences the extent (positive/negative) of the assessment of the actual experience with psychotherapy via internet/telephone compared to previous expectations. Neither age nor gender were associated with comparability of psychotherapy via internet/telephone with psychotherapy in face-to-face contact or the actual experience with psychotherapy via internet/telephone compared to respective prior expectations. Conclusions : Implications of the results are that attitudes towards remote psychotherapy might be increased in CBT therapists when they treat more patients remotely and experiences with remote psychotherapies should be included in psychotherapy training.

Background: Comparability of 25-hydroxyvitamin D (25(OH)D) measurements is hampered by method-related differences in measurement values. International standardization of laboratory assays has been suggested to solve this problem., Methods: As part of the European Commission-funded project 'Food-based solutions for optimal vitamin D nutrition and health through the life cycle' (ODIN), original measurements of serum 25(OH)D of three German national health surveys conducted between 1998 and 2011 have been standardized retrospectively. In these representative population-based samples including persons aged between 1 and 79 years, the original 25(OH)D values were compared with those after standardization. Mean values and prevalences of vitamin D deficiency, insufficiency, and sufficiency (25(OH)D levels < 30, 30- < 50, and > =50 nmol/l, respectively) were calculated by sex and age groups based on original and standardized 25(OH)D data., Results: In comparison to the original 25(OH)D levels, the standardized levels showed higher means overall and in age- and sex-specific analyses. After standardization, the prevalence of vitamin D deficiency was lower in all surveys while the prevalence of vitamin D sufficiency was higher. Nevertheless, even after standardization ~ 15% of adults and 12.5% of children had serum 25(OH)D levels < 30 nmol/l. Thus, the proportion of deficient vitamin D levels in the German population is still considerable., Conclusions: The use of standardization of 25(OH)D levels has a substantial impact on estimates of the vitamin D status in Germany. Since clinical diagnostic, therapeutic and public health decision-making require valid and comparable data, standardization and calibration of commercial, clinical and research laboratory assays for 25(OH)D measurement should become common practice. Until then, researchers, health practitioners and policy makers should be aware of the peculiarities of the measurement methods when comparing and interpreting 25(OH)D levels.