Berücksichtigung von Gewinnbeteiligungen bei der Abfertigung "alt"

Nach § 23 Abs 1 AngG stellt das für den letzten Monat des Dienstverh?ltnisses gebührende Entgelt die Basis der Berechnung des Abfertigungsanspruchs dar. Schwankt die H?he des Entgelts innerhalb des letzten Jahres vor Beendigung des Arbeitsverh?ltnisses, ist ein Zw?lftel des gesamten Entgelts dieses Jahres als Bemessungsgrundlage der Abfertigung zugrunde zu legen. Dabei macht es keinen Unterschied, ob diese Schwankungen durch variable Pr?mien, Zulagen, Provisionen, Sonderzahlungen oder überstundenentgelte bewirkt werden. Abfertigungswirksam sind nur solche Gewinnbeteiligungen, die für das letzte Jahr vor Beendigung des Arbeitsverh?ltnisses gebühren, nicht jedoch jene, die in diesem Zeitraum lediglich ausbezahlt werden.     

Clinical and forensic examinations of glycemic marker 1,5-anhydroglucitol by means of high performance liquid chromatography tandem mass spectrometry

Postmortem diagnosis of diabetes and a diabetic coma can be difficult because of the lack of characteristic morphological findings. 1,5-Anhydroglucitol (1,5-AG), the 1-deoxy form of glucose, competes with glucose for reabsorption in the kidneys. Therefore, diabetics with a permanent hyperglycemia show significantly lower serum concentrations of 1,5-AG than non-diabetics. A liquid chromatography-mass spectrometric method for the determination of 1,5-AG in serum and postmortem blood was developed and validated according to international guidelines. Linearity was given between 1μg/ml and 50μg/ml. Recovery rates ranged between 70.8% and 89.8%, the limit of quantification of the procedure was 0.20μg/ml, limit of quantification was 0.55μg/ml. Serum of 199 diabetics and 116 non-diabetics and femoral blood of 31 diabetic and 27 non-diabetic deceased was measured. Average concentrations were significantly (p<0.001) higher in non-diabetics compared to diabetics ante and postmortem. Seven of the diabetics may have died because of a hyperglycemic coma indicated by a sum formula of Traub>450mg/dl. 1,5-AG average concentrations in these deceased were not significantly different to diabetics which did not die because of a diabetic coma. Concentrations of 1,5-AG give a hint for not well controlled diabetes antemortem and postmortem and can be assumed as an additional and alternative information postmortem to the measurement of HbA1c or fructosamine.     

Fatal tolperisone poisoning: autopsy and toxicology findings in three suicide cases

Tolperisone (Mydocalm) is a centrally acting muscle relaxant with few sedative side effects that is used for the treatment of chronic pain conditions. We describe three cases of suicidal tolperisone poisoning in three healthy young subjects in the years 2006, 2008 and 2009. In all cases, macroscopic and microscopic autopsy findings did not reveal the cause of death. Systematic toxicological analysis (STA) including immunological tests, screening for volatile substances and blood, urine and gastric content screening by GC-MS and HPLC-DAD demonstrated the presence of tolperisone in all cases. In addition to tolperisone, only the analgesics paracetamol (acetaminophen), ibuprofen and naproxen could be detected. The blood ethanol concentrations were all lower than 0.10 g/kg. Tolperisone was extracted by liquid-liquid extraction using n-chlorobutane as the extraction solvent. The quantification was performed by GC-NPD analysis of blood, urine and gastric content. Tolperisone concentrations of 7.0 mg/l, 14 mg/l and 19 mg/l were found in the blood of the deceased. In the absence of other autopsy findings, the deaths in these three cases were finally explained as a result of lethal tolperisone ingestion. To the best of our knowledge, these three cases are the first reported cases of suicidal tolperisone poisonings.     

Examining Rapport in Investigative Interviews with Suspects: Does its Building and Maintenance Work?

Rapport is an important part of the interviewing of suspects, enabling them to supply information more freely. This study examined 142 actual interviews with suspects, focussing on key tasks that aid rapport. Using an established framework to examine rapport building skills in the early stages of interviews, the study also measured how skilled attempts at sustaining rapport were when interviewers attempted to gather information from suspects and probe accounts for their reliability. It was found that opportunities were often missed to build rapport in the initial stages as several tasks were overlooked. Also, where any rapport had been initially built, it was not always maintained as tasks undertaken later in the interview which may well have assisted rapport maintenance were often conducted unsatisfactorily. Thus, initial rapport building of itself, therefore, is not sufficient in influencing overall interview quality and outcomes, since rapport also has to be maintained throughout the interview.     

Police Psychology in Singapore: The Red Dot Experience

Despite developments in police psychology in North America and Europe, little is known about developments in other parts of the world. Yet, this knowledge will reinforce the development of the field of police psychology internationally and strengthen its scientific theories, practices and programs. This paper therefore traces the development of police psychology in Singapore for over two decades across four waves of development. This paper also describes the developments in three areas of police psychology (services to police officers, police operations and the police organization) and details the various police psychological services programs and services in Singapore. The paper concludes with a discussion on strategic concerns for police psychologists worldwide, arguing that there is a need to discuss the ‘what works, when and where?’ in police psychology, when it is applied across the world.     

Single Types of Family Violence Victimization and Externalizing Behaviors Among Children and Adolescents

Prior research has provided substantial evidence that child maltreatment and exposure to physical intimate partner violence (IPV) are associated with increased externalizing behavior problems among children and adolescents. However, little is known about the effects of exposure to psychological IPV and exposure to the physical abuse of a sibling. Using a total sample (N = 2,572) and subsample (n = 441) of children ages 3–18 years old, the purpose of this study was to assess whether cumulative types of family violence lead to higher mean externalizing behavior scores and to examine the effects of single types of indirect and direct family violence on children’s mean externalizing behavior scores. Results confirmed that children who experienced any type of family violence victimization had higher mean externalizing behavior scores compared to children with no history of family violence; however, few differences in externalizing behavior scores were found as the number of family violence types increased. Children who experienced indirect types of family violence (e.g., exposure to the physical abuse of a sibling) had higher externalizing behavior scores than children who experienced direct maltreatment (e.g., child physical abuse). Findings from this study suggest that researchers and service providers should adopt a broader conceptualization of family violence victimization and increase the amount of services provided to children who are indirectly victimized.     

Spousal Rejection as a Risk Factor for Parental Rejection of Children

Limited information is available about the international generalizability of the common conclusion that marital discord tends to be associated with problematic parenting. Pakistan is a sociocultural context known for a high frequency of marital distress. Accordingly, this study draws from a sample of 270 Pakistani families with children between the ages of 9 to 13 years (M?=?11.21 years). In this study we explore the question: Are Pakistani children’s perceptions of maternal and/or paternal rejection related to their parents’ perceptions of spousal rejection? Results of a hierarchical multiple regression analyses showed that wives’ perceptions of husbands’ rejection predicted children’s perceptions of maternal rejection, as well as—but to a significantly lesser extent—children’s perceptions of paternal rejection. Similarly, husbands’ perceptions of wives’ rejection predicted children’s perceptions of paternal rejection, as well as—but to a significantly lesser extent—children’s perceptions of maternal rejection. Results of this research, along with the slim body of prior international research, suggests that the concept of “spillover effect” used to explain the association between spousal rejection and parental rejection may have widespread international applicability.     

Family Closeness and Domestic Abuse Among Caribbean and South American Women in South Florida

This paper focuses on the importance of family member closeness as a protective factor against domestic abuse. We explore the link between long-lasting relations within the family and intra-familial violence perpetrated against women in Latino households in South Florida. We use data from an Inter-generational Transmission of Drug Use between Latina Mothers and Daughters (ITDMD) study. The study includes data on family relations and domestic abuse. We estimate a series of multivariate regressions to obtain the probability of abuse against women, the types of abuse inflicted and the relationship with the abusers. Our results indicate that among abused women, the effects of long-lasting relations within the family differ depending on the type of relationship between the abuser and the victim and the degree of closeness the victim feels towards other family members. Given these findings, there is a need to further study family relations and abuse in Latino households.     

New estimates of U.S. currency abroad,the domestic money supply and the unreported economy

Despite financial innovations that have created important new substitutes for cash usage, per capita holdings of U.S. currency amount to $2950. Yet American households and businesses admit to holding only 15% of the currency stock, leaving the whereabouts of 85% unknown. Some fraction of this unaccounted for currency is held abroad (the dollarization hypothesis) and some is held domestically undeclared, as a store of value and a medium of exchange for transactions involving the production and distribution of illegal goods and services, and for transactions earning income that is not reported to the IRS (the unreported economy hypothesis). We find that the percentage of U.S. currency currently held overseas is between 30 and 37% rather than the widely cited figure of 65%. This finding is based on the official Federal Reserve/Bureau of Economic Analysis data which is a proxy measure of the New York Federal Reserve’s (NYB) “confidential” data on wholesale currency shipments abroad. We recommend that the NYB data be aggregated so as to circumvent confidentiality concerns, and be made readily available to all researchers in order to shed greater light on the questions of how much U.S. currency is abroad and on the particular location of overseas U.S. dollars. The newly revised official estimates of overseas currency holdings are employed to determine the Federal Reserve’s seigniorage earnings from 1964–2010, which have provided a $2950. Yet American households and businesses admit to holding only 15% of the currency stock, leaving the whereabouts of 85% unknown. Some fraction of this unaccounted for currency is held abroad (the dollarization hypothesis) and some is held domestically undeclared, as a store of value and a medium of exchange for transactions involving the production and distribution of illegal goods and services, and for transactions earning income that is not reported to the IRS (the unreported economy hypothesis). We find that the percentage of U.S. currency currently held overseas is between 30 and 37% rather than the widely cited figure of 65%. This finding is based on the official Federal Reserve/Bureau of Economic Analysis data which is a proxy measure of the New York Federal Reserve’s (NYB) “confidential” data on wholesale currency shipments abroad. We recommend that the NYB data be aggregated so as to circumvent confidentiality concerns, and be made readily available to all researchers in order to shed greater light on the questions of how much U.S. currency is abroad and on the particular location of overseas U.S. dollars. The newly revised official estimates of overseas currency holdings are employed to determine the Federal Reserve’s seigniorage earnings from 1964–2010, which have provided a 287 billion windfall for U.S. taxpayers. Overseas currency stock data are also used to derive estimates of the domestically held stock of currency as well as narrow and broad measures of domestic monetary aggregates. These domestic monetary aggregates are believed to be better predictors of future economic activity than traditional monetary aggregates and are tested to determine their ability to predict fluctuations in real output and prices. Domestic cash holdings are finally used to estimate the size of the U.S. unreported economy as measured by the amount of income that is not properly reported to the IRS. By 2010, we estimate that legal and illegal source unreported income” is $1.9–$1.9–2.4 trillion, implying a “tax gap” in the range of $400–$400–540 billion. Currently, we estimate that 18–23% of total reportable income is not properly reported to the IRS.     

Interaction orders of drug dealing spaces: local orders of sensemaking in a poor black American place

Based on ethnographic data, this essay analyzes the social order properties of a poor urban street, in a small city in the northeast United States, on which drug dealing is the principle occupation. Rather than treating drug dealing as an agent of disorder, we focus on the order properties of drug dealing and the ordered character of the local code of conduct that develops around it. Like Sudhir Venkatesh (American Journal of Sociology 103:82–111, 1997) we examine the interface between drug dealing and the neighborhood. However, in this small urban space the drug dealers are not outsiders, rather, they are long term residents: established insiders who are well integrated into community life. As such their work practices and the requirements they place on behavior in public spaces impact the neighborhood in comprehensive ways. We detail the phenomenon Elijah Anderson called the “code of the street” (Anderson 1999) as a set of practices and social markers, a local Interaction Order (Goffman, American Sociological Review 48:1–17, 1983; Rawls, Sociological Theory 2:136–149, 1987), that furnishes basic day to day sensemaking tools for residents (Rawls 2009). We propose that this order has a constitutive character that furnishes stable expectations (Garfinkel 1963, 1967) for meaningful social action and identity in the neighborhood. In a context of industrial decline and urban poverty, drug dealing careers constitute a major socialization factor, that touches everyone here—especially children.