Kooperativer Bibliotheksverbund

UID:

Format: xxv, 428 pages : , illustrations ; , 23 cm.

Edition: 1st ed.

ISBN: 1-280-08624-6 , 9786610086245 , 0-585-47956-9

Series Statement: Health, nutrition, and population series

Note: Bibliographic Level Mode of Issuance: Monograph , Intro -- Contents -- Foreword -- Acknowledgments -- Acronyms and Abbreviations -- Section I: Introduction -- 1 Overview -- 2 A Framework for Health Policy Research in South Asia -- Section II: Analysis of Inequality -- 3 The Distribution of Public Health Subsidies in India -- 4 Equity in Financing and Delivery of Health Services in Bangladesh, Nepal, and Sri Lanka -- 5 Geographic Resource Allocation in Bangladesh -- Section III: Expenditure Analysis -- 6 Public Expenditure Review of the Health and Population Sector Program in Bangladesh -- 7 Sri Lanka's National Health Accounts: National Health Expenditures 1990-1999 -- 8 The Bangladesh Health Facility Efficiency Survey -- Section IV: Private Sector Analysis -- 9 Private Health Care Sector in India-Policy Challenges and Options for Partnership -- 10 Private Health Provision in Uttar Pradesh, India -- 11 Private Primary Care Practitioners in Sri Lanka -- Section V: Consumer and Provider Perspectives -- 12 Consumer Redress in the Health Sector in India -- 13 Quality Health Care in Private and Public Health Care Institutions -- 14 Voices of Stakeholders in the Health Sector Reform in Bangladesh -- Index -- Tables -- 1.1 Selected Health Indicators in South Asian Countries -- 1.2 Inequality in Health Outcomes and Health Sector Outputs in South Asia -- 3.1 Unit Cost Estimates from Facility-Level Data in India -- 3.2 Distribution of Health Care Services in Public Health Facilities by Type of Service, State/Region, and Socioeconomic Stat -- 3.3 Distribution of Use of Services by Public and Private Facilities by Type of Service, State/Region, and Per Capita Expendi -- 3.4 Share of Richest 40 Percent of the Population in Total Hospital Charges Paid to Public Health Facilities by State and Region,1995/96 -- 3.5 Distribution of Public Subsidies by State/Region and Socioeconomic Status, 1995/96. , 4.1 General Indicators for Bangladesh, Nepal, and Sri Lanka, 1997 -- 4.2 Background Information on National Health Systems of Bangladesh, Nepal, and Sri Lanka -- 4.3 Overview of Survey Data Used in the Study -- 4.4 Infant and Under-Five Mortality Rates by Income Quintile of Equivalent Consumption for Bangladesh, Nepal, and Sri Lanka -- 4.5 Infant and Under-Five Mortality Rates by Education of Mother and Place of Residence for Bangladesh, Nepal, and Sri Lanka -- 4.6 Distribution of the Benefits of Government Expenditures on Personal Medical Services in Bangladesh and Sri Lanka -- 4.7 Distribution of the Benefits of Government Expenditures on Collective Services and on All Services in Bangladesh and Sri Lanka -- 4.8 Variations in Government Expenditures on Health by Region -- 4.9 Distribution of Payments for Health Care for Each Source in Bangladesh and Sri Lanka by Income Decile -- 4.10 Kakwani and Suits Indexes for Different Payment Mechanisms for Health Care in Sri Lanka -- 4.11 Redistributive Impact of Government Taxation and Financing of Health Care Services in Sri Lanka, 1995/96 -- 4.12 Redistributive Impact of Government Taxation and Financing of Health Care Services in Bangladesh, 1996/97 -- 5.1 Allocation of Funding to Public Facilities -- 5.2 Typical Budgets for a District Hospital and an Upazila Health Complex -- 5.3 Distribution of Spending on Public Health in an Average District by Type of Facility -- 5.4 Range of Public Health Spending Per Capita across Districts by Division and Presence of a Medical College Hospital (MCH),Fiscal 2000 -- 5.5 Inpatient and Outpatient Use of District Hospital (DH) and Medical College Hospital (MCH) Facilities, by Selected Distric -- 6.1 Financial Indicators of the HPSP -- 6.2 Public Expenditure Allocation of Benefits by Gender and Type of Service. , 6.3 Average Payments per User by Income Group and ESP Category -- 6.4 Revenue Projections under Different Assumptions -- 7.1 Total Expenditures on Health (TEH), 1990-99 -- 7.2 Per Capita Health Expenditures, 1990-99 -- 7.3 Total Expenditures on Health at Current Market Prices, 1990-99 -- 7.4 Total Expenditures by Function, 1990-99 -- 7.5 Relative Share of Funding by Public and Private Expenditures to Selected Functional Categories in 1997 -- 7.6 Relative Share of Funding by Central, Provincial, and Local Governments to Selected Functional Categories in 1997 -- 7.7 Total Government Expenditures by Function, 1990-99 -- 7.8 Total Nongovernment Expenditures by Function, 1990-99 -- 7.9 Total National Expenditures by Type of Provider, 1990-99 -- 7.10 Total Government Expenditures by Type of Provider, 1990-99 -- 7.11 Total Nongovernment Expenditures by Type of Provider, 1990-99 -- 7.12 Per Capita Expenditures by Source, 1997 -- 7.13 Per Capita Expenditures by Central Government, 1990-99 -- 7.14 Per Capita Expenditures by Provincial Council and Local Government, 1990-99 -- 7.15 Total Expenditure on Health Per Capita Not Directly Attributable to Any Province, 1990-99 -- 7.16 National Health Expenditures in Selected Asia-Pacific and Organisation for Economic Co-operation and Development Countries and Economies -- 7.17 International Comparison of Expenditures by Source -- 8.1 Allocation of Recurrent Costs to Inpatient and Outpatient Services -- 8.2 Distribution of Sampled Facilities in Survey by Type and Division -- 8.3 Key Statistics by Category of Facility -- 8.4 Available Equipment at Facilities -- 8.5 Available Utilities at Facilities -- 8.6 Staffing Indicators and Ratios -- 8.7 Allocation of Staff Time to Inpatient Care -- 8.8 Average Annual Number of Outpatient Services and Tests by Category and Type of Facility -- 8.9 Inpatient Service Statistics. , 8.10 Distribution of Recurrent Costs by Category of Cost -- 8.11 Share of Recurrent Costs Accounted for by Inpatient Use -- 8.12 Breakdown of Recurrent Costs in Providing Inpatient Services -- 8.13 Breakdown of Recurrent Costs in Providing Outpatient Services -- 8.14 Gross Unit Costs for Inpatient and Outpatient Services -- 8.15 Cost per Bed-Day Occupied by Type of Facility and Division -- 8.16 Cost per Admission by Type of Facility and Division -- 8.17 Cost per Outpatient Visit by Type of Facility -- 8.18 Indicators of Resource Availability at THCs by Division -- 8.19 Comparison of Hospital Services Statistics -- 8.20 Comparison of Hospital Unit Costs as a Percentage of Per Capita Gross National Product -- 8.21 Comparison of Hospital Staffing Indicators -- 10.1 Basic Demographic Indicators for Uttar Pradesh and India -- 10.2 The Burden of Disease in Uttar Pradesh, 1994 -- 10.3 Estimated Number of Inpatient Institutions and Beds in the Public and Private Sectors in Uttar Pradesh, 2000 -- 10.4 Brief Statistics of Chosen Districts -- 10.5 Number of Samples Taken in Each Study Location -- 10.6 Questionnaire Type, Respondents, and Information Sought -- 10.7 Diagnostic Services Offered by Health Care Institutions and Solo Practitioners -- 10.8 Nature of Concessions Offered to Poor Patients -- 10.9 Service Charges at Private Health Care Institutions -- 10.10 Opinions Expressed by Patients on Exit -- 11.1 Geographical Distribution of General Practitioners, 1984-2000 -- 11.2 Age and Sex Distribution of Private Practice Patients, 2000 -- 11.3 Most Frequently Prescribed Drugs in GP Practices in Sri Lanka, Australia, and the United States, 2000 -- 12.1 Distribution of Samples Covered in the Hospital Sector -- 12.2 Distribution of Samples Covered in the Consumer Sector -- 12.3 Distribution of Facilities Surveyed by Availability of Patient Redress System. , 12.4 Distribution of Facilities with Some Consumer Redress Systems by Frequency of Review -- 12.5 Distribution of Complaint Boxes/Books: Claimed and Observed -- 12.6 Distribution of Types of Complaints Commonly Received According to Type of Facility -- 12.7 Time Taken to Respond to Complaints in Private and Public Hospitals -- 12.8 Distribution of Pending Cases by Reasons for Claims -- 12.9 Lawyers' Recommendations for Increasing the Efficiency of Consumer Forums -- 13.1 Health System Goals According to a WHO Framework, 2000 -- 13.2 Integrated Framework for Assessment of the Quality of Health Care -- 13.3 Quality of Care Received by Ever-Married Women during Their Most Recent Visit to a Private or Public Sector Health Facility in India,1998/99 -- 13.4 Premises Ownership and Scale of Accommodation of Private and Public HCIs -- 13.5 Practice Guidelines, Medical Audits, and Medical Records in HCIs -- 13.6 Patient Exit Interview-Place of Interview and Respondent Characteristics -- 13.7 Patient Satisfaction Levels in Private and Public Health Care Institutions -- 13.8 Frequency of "Excellent " or "Very Good" Rating by Patients for Each of the 11 Items in the Quality of Service Questionn -- 13.9 Frequency of "Excellent" Rating by Patients for Each of the 11 Items in the Quality of Service Questionnaire -- 13.10 Level of Patient Satisfaction with Respect to Specific Facilities -- 13.11 Patients Responding "Yes" to Questions about Quality of Services by Respective HCIs -- 13.12 Recommendations to Improve Quality of Services in Private HCIs -- Figures -- 4.1 Use of Public Outpatient Providers in Bangladesh and Sri Lanka -- 4.2 Use of Public Inpatient Providers in Bangladesh and Sri Lanka -- 4.3 Benefit Incidence of Government Health Expenditures-International Comparisons. , 4.4 Sources of Funding in the National Health Systems of Bangladesh, Nepal, and Sri Lanka. , English

Additional Edition: ISBN 0-8213-5531-7

Language: English

URL: Volltext

URL: Volltext  (Deutschlandweit zugänglich)

URL: http://elibrary.worldbank.org/doi/book/10.1596/0-8213-5531-7

UID:

Format: 1 online resource (707 pages)

Edition: 9th ed.

ISBN: 3-648-15888-0

Series Statement: Haufe Fachbuch

Note: Cover -- Hinweis zum Urheberrecht -- Titel -- Impressum -- Vorwort -- Inhaltsverzeichnis -- Teil 1: Entgeltabrechnung konkret - Beispielberechnungen und Erläuterungen -- 1 Abfindungen -- 1.1 Fünftelregelung bei Zusammenballung von Einkünften -- 1.2 Berechnung mit sonstigem Bezug -- 1.3 Zahlung im Folgejahr mit ermäßigter Besteuerung -- 1.4 Zahlung im Folgejahr ohne ermäßigte Besteuerung -- 1.5 Zahlung nach Ende des Beschäftigungsverhältnisses -- 1.6 Abfindung und Krankengeldbezug -- 2 Abwälzung, pauschale Lohnsteuer -- 2.1 Minijob und Hauptbeschäftigung -- 2.2 Minijobber mit Steuerklasse V -- 2.3 Direktversicherung -- 2.4 Kurzfristige Beschäftigung -- 2.5 Dienstwagen (Privatnutzung) -- 3 Aufmerksamkeiten -- 3.1 Arbeitsessen, außergewöhnlicher Einsatz -- 3.2 Verzehr im Betrieb, Kaffee, Tee, Gebäck -- 3.3 Geschenkgutschein -- 3.4 Sachgeschenk, Wert unter 60 EUR -- 3.5 Sachgeschenk, Wert über 60 EUR -- 3.6 Geld- und Sachgeschenk -- 3.7 Geldgeschenk -- 4 Aushilfslöhne -- 4.1 Mehrere Minijobs -- 4.2 Ein Minijob, gesetzlich krankenversichert -- 4.3 Ein Minijob, privat krankenversichert -- 4.4 Abrechnung nach den ELStAM -- 4.5 Rentnerbeschäftigung, Minijob -- 4.6 Kurzfristige Beschäftigung -- 4.7 Kurzfristige Beschäftigung, Arbeitgeber trägt Lohnsteuer -- 4.8 Kurzfristige Beschäftigung, Arbeitnehmer trägt Lohnsteuer -- 5 Auslagenersatz -- 5.1 Einkäufe durch Mitarbeiter -- 5.2 Garagenmiete -- 5.3 Telefonkosten mit Gesprächsnachweis -- 5.4 Telefonkosten ohne Gesprächsnachweis -- 5.5 Fortbildungskosten, Sprachkurs -- 5.6 Knöllchenersatz -- 5.7 Arbeitnehmer verauslagt Kosten -- 5.8 Pauschaler Auslagenersatz -- 5.9 Pauschale Stromkostenerstattung für Elektrofahrzeuge -- 5.10 Werbungskostenersatz -- 5.11 Werkzeuggeld -- 6 Auslandsreisekosten -- 6.1 Auslandspauschalen -- 6.2 Pauschale Übernachtungskosten -- 6.3 Übernachtung mit und ohne Frühstück. , 6.4 Kürzung der Verpflegungspauschale bei Länderwechsel -- 6.5 Unterschiedliche Verpflegungspauschalen -- 6.6 Fähraufenthalt -- 6.7 Wechselnde Einsatzstellen im Ausland -- 7 Betriebliche Altersversorgung -- 7.1 Nebeneinander externer und interner Durchführungswege -- 7.2 Zusammentreffen Steuerbefreiung und Pauschalbesteuerung -- 7.3 Voraussetzungen für Steuerfreiheit -- 7.4 Entgeltumwandlung von Einmalzahlungen, Pensionszusage -- 7.5 Steuerfreie betriebliche Altersversorgung und Vererblichkeit -- 7.6 Kapitalwahlrecht, kurzfristige Ausübung -- 7.7 Kapitalwahlrecht, frühzeitige Ausübung -- 7.8 BAV-Förderbetrag für Geringverdiener -- 8 Betriebsveranstaltung -- 8.1 Betriebsausflug einzelner Abteilungen -- 8.2 Motivationsveranstaltung -- 8.3 Konzertbesuch und Abgrenzung zu einem geselligen Ereignis -- 8.4 Betriebsausflug mit Werksbesichtigung beim Kunden -- 8.5 Mehr als 2 Veranstaltungen im Jahr -- 8.6 Ausflug mit Übernachtung -- 8.7 Angehörige feiern mit -- 8.8 Shuttle-Transfer zur Veranstaltung -- 8.9 Absagen oder Nichterscheinen von Kollegen -- 8.10 Konzern-Betriebsveranstaltung -- 8.11 Gemischte Betriebsveranstaltung -- 8.12 Wahlrecht zur Pauschalierung der Betriebsveranstaltung -- 8.13 Umsatzsteuer -- 9 Bewirtungskosten -- 9.1 Arbeitnehmerbewirtung -- 9.2 Geschäftsfreunde -- 9.3 Arbeitsbesprechung (regelmäßige) -- 9.4 Belohnungsessen -- 10 Dienstwagen -- 10.1 Übernahme von Leasingraten durch Arbeitnehmer -- 10.2 Familienheimfahrten -- 10.3 Zuzahlungen durch den Arbeitnehmer -- 11 Dienstwagen, 1-%-Regelung -- 11.1 Kfz mit Sonderausstattung -- 11.2 Kfz mit nachträglich eingebauter Sonderausstattung -- 11.3 Pauschalierung, 15 Fahrten pro Monat -- 11.4 Pauschalierung, weniger als 180 Fahrten pro Jahr -- 11.5 Arbeitnehmer trägt Benzinkosten, Minderung in Einkommensteuererklärung. , 11.6 Arbeitnehmer trägt Benzinkosten, Minderung in monatlicher Lohnabrechnung -- 12 Dienstwagen, Fahrtenbuch -- 12.1 Außendienstmitarbeiter, keine Fahrten Wohnung - erste Tätigkeitsstätte -- 12.2 Mitarbeiter beantragt Fahrtenbuchregelung bei seiner Einkommensteuererklärung -- 13 Dienstwohnung -- 13.1 Steuerfreie Dienstwohnung -- 13.2 Steuerpflichtige Dienstwohnung -- 13.3 Freie Kost und Logis, Unterkunft -- 13.4 Gemeinschaftsunterkunft -- 13.5 Luxuswohnung -- 14 Direktversicherung -- 14.1 Pflichtzuschuss des Arbeitgebers wegen SV-Ersparnis -- 14.1.1 Arbeitgeberzuschuss von 15 % -- 14.1.2 Arbeitgeberzuschuss von 10,5 % -- 14.1.3 Arbeitgeberzuschuss unter 10,5 % -- 14.2 Pauschalbesteuerte Direktversicherungsbeiträge -- 14.2.1 Arbeitgeberleistungen als Einmalbezug, pauschal besteuert -- 14.2.2 Gehaltsumwandlung aus Einmalbezug, pauschal besteuert -- 14.2.3 Gehaltsumwandlung aus laufendem Arbeitslohn, pauschal besteuert -- 14.3 Steuerfreie Direktversicherungsbeiträge -- 14.3.1 Arbeitgeberleistung -- 14.3.2 Gehaltsumwandlung -- 14.4 Arbeitgeberzuschuss bei Geringverdienern -- 14.4.1 Arbeitgeberzuschuss und Gehaltsumwandlung aus laufendem Arbeitslohn -- 14.4.2 Arbeitgeberzuschuss als Einmalbezug -- 15 Doppelte Haushaltsführung -- 15.1 Beginn der doppelten Haushaltsführung -- 15.2 Versetzung -- 15.3 Ledige mit Fahrten am Ort -- 15.4 Pauschaler Übernachtungskostenersatz -- 15.5 Auswärtstätigkeit -- 15.6 Arbeitnehmer ohne eigenen Hausstand -- 15.7 Wegzug -- 15.8 Familienheimfahrten -- 15.9 Umgekehrte Familienheimfahrten -- 15.10 Entfernungsvoraussetzungen -- 16 Einmalzahlungen -- 16.1 Entgeltarten -- 16.2 Zeitliche Zuordnung -- 16.3 Zeitliche Zuordnung mit Märzklausel -- 16.4 Märzklausel -- 16.5 Urlaubsgeld -- 16.6 Arbeitgeberwechsel und Krankengeldbezug -- 16.7 Unterjähriger Beginn/Wegfall der Versicherungspflicht. , 16.8 Unterjährige Beitragsgruppenveränderung, durchgängige Versicherungspflicht in allen SV-Zweigen -- 16.9 Beitragspflichtiger Anteil, Ermittlung -- 16.10 Beitragsberechnung -- 16.11 Rückwirkende Korrektur -- 16.12 Rückwirkende Korrektur, Behandlung der Nachzahlung als neue Einmalzahlung -- 16.13 Fälligkeit der Beiträge -- 16.14 Rückzahlung des Weihnachtsgeldes an Arbeitgeber, auflösende Bedingung -- 16.15 Verzicht des Arbeitnehmers auf Weihnachtsgeld -- 17 Einsatzwechseltätigkeit -- 17.1 Täglicher Betriebsbesuch -- 17.2 Wöchentlicher Betriebsbesuch -- 17.3 Tägliche Rückkehr zur Wohnung -- 17.4 Unbefristeter Kundeneinsatz -- 17.5 Täglich mehrere Einsatzstellen -- 17.6 Auswärtige Übernachtung unter 3 Monaten -- 17.7 Auswärtige Übernachtung über 3 Monate -- 17.8 Sammelbeförderung -- 18 Essenszuschuss -- 18.1 Kantinenmahlzeiten, Zuzahlung überschreitet den Sachbezugswert -- 18.2 Kantinenmahlzeiten, Zuzahlung in Höhe des Sachbezugswerts -- 18.3 Kantinenmahlzeiten, Zuzahlung unterschreitet den Sachbezugswert -- 18.4 Kantinenessen zu unterschiedlichen Preisen -- 18.5 Kantinenessen, verpachtete Kantine -- 18.6 Essenszuschuss, digitaler Essensgutschein -- 18.7 Barlohnumwandlung für Essenszuschüsse -- 19 Fahrten Wohnung - erste Tätigkeitsstätte -- 19.1 Fahrtkostenzuschuss ohne Nachweis der Fahrtage -- 19.2 Fahrtkostenzuschuss bei planmäßigem Homeoffice oder Teilzeit -- 19.3 Pauschaler Fahrtkostenzuschuss mit Nachweis der Fahrtage -- 19.4 Erstattung der Bahnfahrkarte -- 19.5 Jobticket -- 19.6 BahnCard als Jobticket -- 19.7 Dienstwagen (ohne Pauschalierung) -- 19.8 Dienstwagen (mit Pauschalierung) -- 19.9 Maßgebliche Straßenverbindung für Entfernungspauschale -- 20 Freibetrag -- 20.1 ELStAM-Datenbank -- 20.2 Fehlender Kinderfreibetrag -- 20.3 Nachträgliche Eintragung -- 20.4 Übungsleiter (neben Hauptbeschäftigung) -- 20.5 Übungsleiterpauschale. , 20.6 Übungsleiter (Minijobber) -- 20.7 Übungsleiter (arbeitsuchend) -- 21 Geringfügig entlohnte Beschäftigung -- 21.1 Versicherungsrechtliche Beurteilung nach Personengruppen -- 21.1.1 Gesetzlich Krankenversicherte -- 21.1.2 Privat Krankenversicherte -- 21.1.3 Studenten -- 21.1.4 Trainertätigkeit -- 21.1.5 Beamte -- 21.2 Arbeitsentgelt -- 21.2.1 Weihnachtsgeld -- 21.2.2 Schwankendes Arbeitsentgelt, unvorhersehbarer Einsatz -- 21.2.3 Schwankendes Arbeitsentgelt, unvorhersehbarer Einsatz (Ausnahmeregelung) -- 21.2.4 Mindestbeitragsbemessungsgrundlage bei Option zur vollen Rentenversicherungspflicht -- 21.3 Monatliche Arbeitsentgeltgrenze -- 21.4 Mehrere geringfügig entlohnte Beschäftigungen und Berücksichtigung der Arbeitsentgeltgrenze -- 21.5 »Arbeit auf Abruf« und Phantomlohn -- 22 Jahresarbeitsentgelt -- 22.1 Urlaubsgeld -- 22.2 Überstundenvergütung (tatsächliche Überstunden) -- 22.3 Überstundenvergütung (dauernd pauschal) -- 22.4 Jubiläumszuwendung -- 22.5 Geburtsbeihilfe -- 22.6 Bereitschaftsdienstzulage -- 22.7 Werkswohnung -- 22.8 Jahreswagen -- 22.9 Vermögenswirksame Leistungen -- 22.10 Provision -- 22.11 Erfolgsbeteiligung -- 23 Jahresarbeitsentgeltgrenze -- 23.1 Erstmalige Arbeitsaufnahme nach dem 31.12.2002 -- 23.2 Erstmalige Arbeitsaufnahme und Übergrenzer vor/am Stichtag 31.12.2002 -- 23.3 Erstmalige Arbeitsaufnahme aber kein Übergrenzer vor/am Stichtag 31.12.2002 -- 23.4 Feste Bezüge und laufende und einmalige Einnahmen -- 23.5 Feste Bezüge und variable Entgelte -- 23.6 Schwankende Bezüge, Stundenlohn -- 23.7 Schwankende Bezüge, vorausschauende Betrachtung -- 23.8 Zeitpunkt der Ermittlung -- 23.9 Bevorstehende Gehaltserhöhung, Prüfungszeitpunkt -- 23.10 Rückwirkende Gehaltserhöhung -- 23.11 Kurzarbeit -- 23.12 Elternzeit -- 23.13 Arbeitszeitreduzierung, Befreiung von der Krankenversicherungspflicht. , 23.14 Jahresarbeitsentgeltgrenze holt Arbeitsentgelt ein.

Additional Edition: Print version: Hausen, Carola Entgeltabrechnung Freiburg : Haufe Lexware Verlag,c2022 ISBN 9783648158869

Language: German

Subjects: Economics

URL: Volltext  (URL des Erstveröffentlichers)

UID:

Format: 1 online resource (xxiii, 671 pages) : , digital, PDF file(s).

Edition: 1st ed.

ISBN: 1-009-22925-7 , 1-009-22926-5 , 1-009-22927-3

Content: Have you ever wondered whether we are alone in the universe, or if life forms on other planets might exist? If they do exist, how might their languages have evolved? Could we ever understand them, and indeed learn to communicate with them? This highly original, thought-provoking book takes us on a fascinating journey over billions of years, from the formation of galaxies and solar systems, to the appearance of planets in the habitable zones of their parent stars, and then to how biology and, ultimately, human life arose on our own planet. It delves into how our brains and our language developed, in order to explore the likelihood of communication beyond Earth and whether it would evolve along similar lines. In the process, fascinating insights from the fields of astronomy, evolutionary biology, palaeoanthropology, neuroscience and linguistics are uncovered, shedding new light on life as we know it on Earth, and beyond.

Note: Title from publisher's bibliographic system (viewed on 15 Sep 2023). , Cover -- Half-title page -- Endorsement page -- Title page -- Imprint page -- Contents -- Tables and Figures -- Preface -- How to Use This Book -- Part I Introduction -- 1 Approaching the Topic -- 1.1 Four Basic Questions -- 1.2 Working Backwards for a Moment -- 1.3 Questions, Questions, Questions -- 1.4 An Unlikely Story -- 1.5 Back to Reality -- 2 Looking beyond Earth -- 2.1 Are We Alone in the Universe? -- 2.2 What We Know about Exoplanets -- 2.3 Exobeings and Their Planetary Environment -- 2.4 Exobeings and Humans on Earth -- 2.5 From Knowns to Unknowns -- 2.6 Sources of Energy and Biological Evolution -- 2.7 The Brains of Exobeings -- 2.8 Emergence and Consciousness -- 3 Striving to Understand -- 3.1 What Is Scientific Speculation? -- 3.2 What Counts as Proof? -- 3.3 What Do Scientists Know and Not Know? -- 3.4 How Accurate Are Facts? -- 3.5 What We Still Cannot Explain -- 3.6 Problems and Mysteries -- 3.7 The Nature of Exceptions -- 3.8 What About 'Weird Life'? -- 3.9 How Different Could They Be from Us? -- 3.10 Two Other Questions -- Part II The Universe We Live In -- 4 Trying to Grasp Size -- 4.1 Astronomy and History -- 4.2 How Has the Universe Developed? -- 4.3 Estimating the Size of the Universe -- 4.4 The Observable Universe -- 5 Star Formation and Planets -- 5.1 Red Dwarfs -- 5.2 Brown Dwarfs -- 5.3 The Life of a Star -- 5.4 Where Do the Elements Come From? -- 5.5 Peering into the Future -- 6 The Likelihood of Life -- 6.1 Basic Preconditions -- 6.2 Favouring Factors -- 6.3 Key Developments and Events -- 6.4 Mass Extinctions in Earth's History -- 6.5 Strikes from Beyond -- 7 Possible Conditions on an Exoplanet -- 7.1 The Fine-Tuning Problem -- 7.2 Small-Scale and Large-Scale Structures -- 7.3 The Underlying Basis of Structure -- 7.4 Emergent Properties -- 7.5 Unintended Side Effects -- 7.6 Things Which Only Happened Once. , 7.7 What Are the Alternatives? -- 8 How and Where to Look for Exolife -- 8.1 Recent Finds in Our Cosmic Neighbourhood -- 8.2 Improved Technology -- 8.3 Methods for Finding Exoplanets -- 8.4 A Planet in the Habitable Zone -- 8.5 What About Rogue Planets? -- 8.6 Rare Earth Hypothesis -- 8.7 The Copernican Principle -- 8.8 Earth Similarity Index and Planetary Habitability Index -- 8.9 Classifying Exoplanets -- 8.10 When is an Exoplanet 'Earth-like'? -- 8.11 Potential for Life on Moons -- 8.12 A Lunar Trio -- 8.13 Microbial Life on a Moon: What Could It Tell Us? -- 8.14 Where Are We at Present? -- 9 The Limits of Exploration -- 9.1 Getting Around the Universe -- 9.2 Sending Out Probes -- 9.3 Getting Here After We Are Gone -- 9.4 A Feeling for Distance -- 10 Assessing Probabilities -- 10.1 Considering the Fermi Paradox -- 10.2 Looking at the Drake Equation -- Part III Our Story on Earth -- 11 The Slow Path of Evolution -- 11.1 Just What Is Life? -- 11.2 Energy Regime of the Body -- 11.3 Finding Out How Life Works -- 11.4 Our Restless World -- 11.5 Energy Gradients -- 11.6 Life Getting Under Way -- 11.7 Functional Principle and Realisation -- 11.8 The Rise of Predators -- 11.9 Different Kinds of Evolution -- 11.10 Genes and Phenotypes -- 11.11 Control from Above or Below? -- 11.12 'Design' from Below -- 12 How Does the Whole Work? -- 12.1 Devices and Organisms -- 12.2 Evolution and Design -- 12.3 Do the Parts Know the Whole? -- 12.4 A Question of Scale -- 12.5 When Do Cells Become an Organism? -- 12.6 Sexual Reproduction -- 12.7 Variety is the Spice of Life -- 12.8 A Quirk in Meiosis -- 12.9 Genetic Mutation -- 12.10 Divergent Evolution -- 12.11 Convergent Evolution -- 12.12 Analogous and Homologous Structures -- 12.13 Epilogue: Profusion in Nature -- 13 The Road to Homo sapiens -- 13.1 The Pitfall of Compressing the Past. , 13.2 Palaeoanthropology: Reaching Back in Time -- 13.3 Rummaging Around in Caves -- 13.4 The Out of Africa Hypothesis -- 13.5 'The March of Progress' -- 13.6 The Context of the Genus Homo -- 13.7 Divisions within the Genus Homo -- 13.8 The Progression of Consciousness -- 13.9 Defining Homo sapiens Anatomically -- 13.10 Energy Intake -- 13.11 Narrow Range of Values -- 13.12 Brain Size -- 13.13 Evolution of Our Anatomy and Physiology -- 13.14 Defining Homo sapiens Culturally -- 13.15 Tool Making, Cognition and Communication -- 13.16 Making Flint Tools -- 13.17 The Management of Fire -- 13.18 The Advent of Cooking -- 13.19 Wearing Clothes -- 13.20 Setbacks in Our Evolution -- 13.21 Hominins: The Big Picture Once More -- 13.22 A Unique Species and the Great Cognitive Gap -- 14 The Rise of Human Societies -- 14.1 In the Beginning Was the Group -- 14.2 Humans, the Great Extenders -- 14.3 The Origins of the Leader -- 14.4 Societies on Exoplanets -- 14.5 The Question of Violence -- 14.6 Evidence for Social Organisation -- 14.7 The Advent of Farming -- 14.8 Culture and Human Evolution -- 14.9 Cultural Buffering -- 14.10 Would Exosocieties Have Money? -- 14.11 And Would They Have Art? -- 14.12 The View from Science Fiction -- Part IV The Runaway Brain -- 15 The Brain-to-Body Relationship -- 15.1 Wallace's Puzzle -- 15.2 Are Brains Necessary for Life? -- 15.3 Structure of the Human Brain -- 15.4 Characteristics of the Human Brain -- 15.5 Windows on the World: The Human Senses -- 15.6 The Cost of Our Brain -- 16 How Brains Develop -- 16.1 Embryogenesis and the Brain -- 16.2 The Proliferation of Neurons -- 16.3 Childhood and Puberty -- 16.4 Lifespan and Aging -- 17 Our Cognition -- 17.1 The Limits of Cognition -- 17.2 Theory of Mind and the Notion of Self -- 17.3 Internalisation of the World We Perceive -- 17.4 The Tiger in the Bush: Our Love of Patterns. , 18 Consciousness -- 18.1 The Role of Emotions -- 18.2 The Origin of Emotions -- 18.3 The Hard Problem -- 18.4 The Sense of Self Again -- 18.5 Size of the Brain and Consciousness -- 18.6 Where Is Consciousness? -- 18.7 Consciousness and Attention -- 18.8 The Conscious and Unconscious Brain: A Division of Labour -- 18.9 The Quantum Brain? -- 18.10 Memory -- 18.11 Neuroplasticity -- 18.12 Consciousness: An Attempted Summary -- 18.13 A Final Remark -- 19 Artificial Intelligence -- 19.1 The Singularity: A Modern Frankenstein? -- 19.2 A Conscious Computer? -- 19.3 Sentio ergo sum Again -- 19.4 The Mental Lives of Exobeings -- Part V Language, Our Greatest Gift -- 20 Looking at Language -- 20.1 What Is Language? -- 20.2 The Purpose of Language -- 20.3 Definitions of Language -- 20.4 Design Features of Language -- 20.5 Structural Notions in Linguistics -- 21 Talking about Language -- 21.1 How Words Represent Meaning -- 21.2 Linguistic Relativity -- 21.3 Language as a Reflection of Speakers' World -- 21.4 Names and Language -- 21.5 Language, Environment and Culture -- 21.6 What Do Speakers Know about Language? -- 21.7 What Are Speaker Intuitions? -- 22 The View from Linguistics -- 22.1 The Complexity Envelope of Language -- 22.2 Levels of Language: Modular Organisation -- 22.3 Language Typology -- 22.4 Language Production -- 22.5 The Human Tongue and Throat -- 22.6 What We Hear -- 22.7 Vowels and Consonants -- 22.8 Convergent Evolution and Language Production -- 23 The Language Faculty and Languages -- 23.1 The Nature of Language Acquisition -- 23.2 The Question of Modality: Sound or Gestures? -- 23.3 Sign Language -- 23.4 Communication by Touch? -- 23.5 Receptive Modality -- 23.6 Language and Writing -- 23.7 Linguistic Diversity on Earth and Beyond -- 23.8 Was There One Original Language? -- 23.9 Language Change -- 24 Language and the Brain. , 24.1 Language Areas in the Brain -- 24.2 The Binding Problem in Language -- 24.3 Evidence from Language Impairments -- 24.4 Types of Aphasia -- 25 Acquiring Language -- 25.1 Are We Predestined for Speech? -- 25.2 The Absence of Exposure to Language -- 25.3 Characteristics of Language Acquisition -- 25.4 Stages of Language Acquisition -- 25.5 Abduction and Ambiguity in Language -- 25.6 Localisation of Language and Early Childhood -- 25.7 Language Transmission -- 25.8 The Logical Problem of Acquisition -- 25.9 The Evidence of Pidgins and Creoles -- 25.10 Is There a Gene for Language? -- 25.11 Constructed Languages -- 26 Humans and Animals -- 26.1 How Intelligent Are Animals? -- Part VI Life and Language, Here and Beyond -- 27 Preconditions for Life -- 27.1 What Can the Range of a Search Be? -- 27.2 The Panspermia Hypothesis -- 27.3 What Can Be Assumed about Exolife Forms? -- 27.4 Habitat Independence and Flexibility -- 27.5 To Recap: The Likelihood of Life -- 27.6 The Role of Serendipity -- 27.7 Being Out of Sync -- 27.8 Post-Human/Post-Biological? -- 28 What Might Exolife Be Like? -- 28.1 Lifespan for Exobeings -- 28.2 What Would Their Average Size Be? -- 28.3 Alternative Ecologies and Behaviours -- 28.4 Feeling Like an Exobeing -- 28.5 What About Free Will and Morality? -- 28.6 What Are Exobeings Likely to Share with Us? -- 28.7 How Smart Might They Be? -- 28.8 How Would They Count? -- 28.9 Would They Have a Sense of Time? -- 29 Looking for Signs of Life -- 29.1 Biosignatures and Technosignatures -- 29.2 The Nature of a Signal -- 29.3 METI: Trying to Get in Touch -- 29.4 Would They Want to Know Us? -- 30 The Issue of First Contact -- 30.1 Some Scenarios -- 30.2 How to Contact Them: Language-Independent Messages -- 30.3 A Messenger from Beyond? -- 30.4 Communicating without Meeting Them -- 30.5 And If We Find One, What Then?. , 30.6 Predicting Reactions.

Additional Edition: ISBN 1-009-22641-X

Language: English

URL: lizenzpflichtig

URL: https://doi.org/10.1017/9781009229272

UID:

Format: 1 online resource (488 p.)

ISBN: 1-299-28257-1 , 0-444-60103-1

Series Statement: Developments in agricultural engineering ; 8

Uniform Title: Mezőgazdasági anyagok mechanikája.

Content: The importance of economical production of agricultural materials, especially crops and animal products serving as base materials for foodstuffs, and of their technological processing (mechanical operations, storage, handling etc.) is ever-increasing. During technological processes agricultural materials may be exposed to various mechanical, thermal, electrical, optical and acoustical (e.g. ultrasonic) effects. To ensure optimal design of such processes, the interactions between biological materials and the physical effects acting on them, as well as the general laws governing the same, must

Note: Rev. English version of: A mezogazdasagi anyagok mechanikaja. , Front Cover; Mechanics of Agricultural Materials; Copyright Page; Table of Contents; Preface; Chapter 1. The development and importance of agricultural mechanics; Chapter 2. Physical properties of agricultural materials; 2.1 Shape and size; 2.2 Surface area; 2.3 Volume and density; 2.4 Thermal and hygroscopic expansion; Chapter 3. Mechanical properties; Chapter 4. Thermal properties; 4.1 Specific heat; 4.2 Heat-conduction coefficient; 4.3 Temperature conductivity; Chapter 5. Electrical properties; 5.1 Dielectric constant and dielectric loss; Chapter 6. Optical properties , 6.1 Reflectance properties6.2 Transmittance properties; Chapter 7. Water storage in agricultural materials; 7.1 Physics of water storage; 7.2 Adsorption and desorption of water; 7.3 Equilibrium moisture content; 7.4 Moisture adsorption by hygroscopic materials; 7.5 Internal moisture movement; 7.6 Mass-transfer at the surface; 7.7 Mass-transfer coefficients; 7.8 Moisture gradients; 7.9 Contact moisture exchange; 7.10 The theory of drying; 7.11 General relationships in the drying process; 7.12 Heating and cooling of deep piles; 7.13 Heat production in biological materials during storage , 7.14 Moisture exchange of fruits and vegetables with the airChapter 8. The background of rheology; 8.1 Characteristics of biological materials; 8.2 Ideal materials and their properties; 8.3 Time-dependent behavior of materials; viscoelasticity; 8.4 Creep; 8.5 Recovery; 8.6 Relaxation; 8.7 Linearity; 8.8 Rheological models; 8.9 Rheological equations; 8.10 Integral representation of viscoelastic constitutive equations; 8.11 Behavior of viscoelastic materials under oscillating loads; 8.12 Nonlinear constitutive equations; 8.13 Temperature effects; 8.14 Non-Newtonian fluids; viscosimetry , Chapter 9. Contact stresses9.1 Contact stress in elastic bodies; 9.2 Contact stress in viscoelastic bodies; 9.3 The theory of the rigid die; the Boussinesq problem; Chapter 10. Impact loading; 10.1 Impact of elastic bodies; 10.2 Impact of viscoelastic bodies; 10.3 Application of cushioning materials; Chapter 11. The finite-element method; 11.1 Concept of the method; 11.2 Shapes of elements and the displacement function; 11.3 Embedding the elements into the continuum; 11.4 Finite-element formulation; 11.5 Viscoelastic stress analysis; numerical method , 11.6 Application of the finite-element method to flow fieldsChapter 12. Application of rheology; 12.1 Force-deformation relationship; 12.2 Stress-strain relationships; Chapter 13. Mechanical damage; 13.1 Causes and the forms of appearance of damage; 13.2 Biological and chemical reactions after damage; 13.3 Establishing and measuring damage; 13.4 Effect of moisture changes on damage; 13.5 Impact damage; 13.6 Effects of various parameters on sensitivity to damage; Chapter 14. Aerodynamic and hydrodynamic properties and phenomena; 14.1 Aerodynamic drag coefficient; 14.2 Terminal velocity , 14.3 Aerodynamic resistance of granular bulk materials , English

Additional Edition: ISBN 0-444-99523-4

Language: English

UID:

Format: 1 online resource (249 p.)

ISBN: 1-280-72931-7 , 9786610729319 , 0-08-046679-6

Content: The objective of this book is to acquaint the reader with a novel class of photochemical oxidants and polymerization initiators that have become widely accepted in industry. As most of the work with these materials is reported in the patent literature, an effort has been made to study this area of scientific activity, as well as present a thorough review of the journal publications. Photochemistry, History and Commercial Applications of HABIs also presents new technologies such as waveguides, holography along with some more traditional applications (i.e. filters, litho plates, and phot

Note: Description based upon print version of record. , Front cover; Photochemistry, History and Commercial Applications of Hexaarylbiimidazoles; Copyright page; Preface; Contents; Chapter 1. Introduction; References; Chapter 2. Industrial Photochemistry from the 1960s Onward; 2.1. What were the aims of these new technologies?; 2.2. Vesicular film; Chapter 3. The DuPont Company from 1960 to 2000; Chapter 4. The Beginnings of HABI Chemistry at DuPont; References; Chapter 5. The HABI Literature; 5.1 Nomenclature; Chapter 6. A Survey of HABI Publications; 6.1 1960; 6.2 1961; 6.3 1962; 6.4 1963; 6.5 1964; 6.6 1965; 6.7 1966; 6.8 1967; 6.9 1968 , 6.10 19696.11 1970; 6.12 1971; 6.13 1972; 6.14 1973; 6.15 1974; 6.16 1975; 6.17 1976; 6.18 1977; 6.19 1978; 6.20 1979; 6.21 1980; 6.22 1983; 6.23 1985; 6.24 1986; 6.25 1988; 6.26 1989; 6.27 1990; 6.28 1991; 6.29 1992; 6.30 1993; 6.31 1994; 6.32 1995; 6.33 1996; 6.34 1997; 6.35 1998; 6.36 1999; 6.37 2000; 6.38 2001; 6.39 2002; 6.40 2003; Chapter 7. The Chemistry of Hexaarylbiimidazoles; 7.1 Results and discussion; 7.2 Radical life; References; Chapter 8. The Development of DYLUX Instant Access Photosensitive Products; 8.1 Introduction; 8.2 Some history of leucodye research , 8.3 Enter hexaarylbiimidazoles HABIs8.4 Invention of imaging and deactivatio systems; 8.5 The road to the market; 8.6 At long last-graphic ARTS (1968); 8.7 Printout paper for DuPont `aca' automatic clinical analyzer (1969-1979); 8.8 Marketing to the military (1967-1970); 8.9 W.H. Brady and the kalograph (1967-1970); 8.10 After the venture (1971); 8.11 Photodecoration (1972); 8.12 UPC opportunity (1972-1977); 8.13 Patient identification system (1975); 8.14 DYLUX DFF flexible filter (1976); 8.15 Four color DYLUX quick prints (1977); 8.16 J.C. Penney inventory control system (1977) , 8.17 Photomarker garment patterns (1977)8.18 Instructional X-ray prints (1977); 8.19 Digital DYLUX proof paper (1995); 8.20 Manufacture; 8.21 Competition; 8.22 Conclusions about marketing efforts; Acknowledgement; Chapter 9. HABIs as Photopolymerization Initiators; 9.1 Historical perspective; 9.2 The mechanism of free radical photopolymerization; 9.3 Industrial photopolymer technology; 9.4 Applications; References; Chapter 10. HABIs in Color Proofing Systems; 10.1 Color overlay systems; 10.2 Color surprint systems; Chapter 11. Electrophotographic Master Proofing (EMP) , 11.1 Historical background11.2 EMP masters; 11.3 DX imaging; 11.4 Machine design; 11.5 Technical work; 11.6 The end of DX-imaging; Chapter 12. HABIs in DuPont Photopolymer Films for the Electronics Industry; Chapter 13. HABI Photoinitiators in Photopolymer Films Developed for Holographic Applications; 13.1 Experimental fit to coupled wave theory; 13.2 Replication of holograms; 13.3 Production of holograms; 13.4 Applications; 13.5 Conclusion; References , Chapter 14. HABI enhanced attributes provide unique photopolymer waveguide technology for optical interconnections and functional photonic components , English

Additional Edition: ISBN 0-444-52770-2

Language: English

UID:

Format: 1 online resource (436 pages)

ISBN: 0-323-90666-4

Content: Recent Advances in Aquaculture Microbial Technology emphasizes various topics on microbiology related technology for aquaculture development and discusses different types of microbiological applications, thus serving as an all-inclusive reference which consolidates microbial technologies adopted in the field. The book covers the history and development of microbial technology in aquaculture as well as aquaculture microbiology, diversity and the role of microbes in aquaculture systems. In addition, it presents the beneficial microbial communities in aquaculture and varying methods employed to study bacterial association in fish, microbes and fish diseases.This resource will help improve research experiments and accomplishments in the area of aqua-culturally relevant microbial technology, making it useful for researchers and scientists in the field.

Note: Intro -- Title page -- Table of Contents -- Copyright -- List of contributors -- Chapter 1. History and development of microbial technology in aquaculture -- Abstract -- Table of Contents -- 1.1 Introduction -- 1.2 History and development of microbial applications in aquaculture -- 1.3 Microbial interactions in aquaculture for the benefit of microbial technology development in aquaculture -- 1.4 Commercial significance -- 1.5 Where we are now? -- 1.6 Conclusion -- References -- Chapter 2. Microbiome of fish -- Abstract -- Table of Contents -- 2.1 Introduction -- 2.2 Structural complexity and dynamics of fish microbiota -- 2.3 Factors affecting the fish microbial composition -- 2.4 Influence of diseases in microbiota composition in fish -- 2.5 Variation in microbiota composition in different fishes -- 2.6 Mucosal interaction of microbiome in fish -- 2.7 Conclusion -- References -- Chapter 3. Beneficial microbial communities in aquaculture -- Abstract -- Table of Contents -- 3.1 Introduction -- 3.2 Application of bacteria in aquaculture as growth enhancement agents -- 3.3 Production of nutrients by beneficial microbes -- 3.4 Host digestion process regulation by beneficial bacteria -- 3.5 Pathogen control by beneficial bacteria -- 3.6 Antispoilage and water quality improvement by beneficial bacteria -- 3.7 Conclusion -- References -- Chapter 4. Methods employed to study bacterial association in fish -- Abstract -- Table of Contents -- 4.1 Introduction -- 4.2 Bacterial association in different parts of the fish -- 4.3 Conventional methods for microbial studies -- 4.4 Molecular methods for microbial studies -- 4.5 Microscopic techniques for microbial studies -- 4.6 Conclusion -- References -- Chapter 5. Microbes and fish diseases -- Abstract -- Table of Contents -- 5.1 Introduction -- 5.2 Multifactorial causation of aquatic diseases. , 5.3 Freshwater fish diseases -- 5.4 Marine fish diseases -- 5.5 Ubiquitous pathogen -- 5.6 Current trend in fish disease treatment -- 5.7 Biosecurity and health management -- 5.8 Concluding remarks -- References -- Chapter 6. Applications of microbially derived nanomaterials in disease prevention and treatment -- Abstract -- Table of Contents -- 6.1 Introduction -- 6.2 Common fish diseases -- 6.3 Treatment of fish diseases -- 6.4 Nanotechnology in aquaculture -- 6.5 Nanoparticles as antimicrobials against fish pathogen -- 6.6 Fish growth -- 6.7 Nanoselenium -- 6.8 Nanoparticle-based fish vaccines -- 6.9 Concluding remarks -- References -- Chapter 7. Control of fish diseases using antibiotics and other antimicrobial agents -- Abstract -- Table of Contents -- 7.1 Introduction -- 7.2 Diseases in aquaculture -- 7.3 Bacterial diseases in aquaculture -- 7.4 The Use of antibiotics and other sources for antimicrobials in aquaculture -- 7.5 Routes for the administration of antimicrobials in aquaculture -- 7.6 Antibiotics: modes of action -- 7.7 Risks and regulations -- 7.8 Alternative treatment: vaccines, probiotics, and herbal plants -- 7.9 Conclusion -- References -- Chapter 8. Medicinal plants or plant derived compounds used in aquaculture -- Abstract -- Table of Contents -- 8.1 Introduction -- 8.2 Overview about aquaculture disease -- 8.3 Aloe vera -- 8.4 Garlic -- 8.5 Ginger -- 8.6 Turmeric -- 8.7 Basil -- 8.8 Citrus limon peels -- 8.9 Peppermint -- 8.10 Olive leaf -- 8.11 Rosemary -- 8.12 Cumin -- 8.13 Pomegranate -- 8.14 Bermuda grass -- 8.15 Indian ginseng -- 8.16 Kalmegh -- 8.17 Neem -- 8.18 Bio-prospective application of medicinal plant in aquaculture -- 8.19 Growth performance -- 8.20 Immunostimulants -- 8.21 Experiment carried and treatment approaches -- 8.22 Treatment approaches -- 8.23 Proximate analysis. , 8.24 Nutritional values of medicinal plants and their derivatives -- 8.25 Toxicity effects -- 8.26 Conclusion -- References -- Chapter 9. Probiotics and prebiotics in aquaculture -- Abstract -- Table of Contents -- 9.1 Introduction -- 9.2 The action of probiotics in fish -- 9.3 Prebiotics in aquaculture -- 9.4 Synbiotic application in aquaculture -- 9.5 Conclusion -- References -- Chapter 10. Gut microbe interactions: roles, benefits, and applications -- Abstract -- Table of Contents -- 10.1 Introduction -- 10.2 Digestive system of aquaculture species -- 10.3 Benefits of gut-microbe interaction for aquaculture species -- 10.4 Effects of probiotic, prebiotic, and synbiotics in gut microbe interaction -- 10.5 Molecular diagnostics for gut microbiota of farmed aquatic species -- 10.6 Conclusion and future perspectives -- References -- Chapter 11. Probiotic application of beneficial bacteria for improved health and disease control -- Abstract -- Table of Contents -- 11.1 Introduction -- 11.2 Role of probiotics in aquaculture -- 11.3 Possible mechanisms of probiotic action -- 11.4 Conclusion -- References -- Chapter 12. Alternative feed technology in aquaculture -- Abstract -- Table of Contents -- 12.1 Introduction -- 12.2 Alternative feed ingredients in aquaculture as nutritional additives -- 12.3 Nonmicrobial feed ingredients in aquaculture as nutritional additives -- 12.4 Microbial feed ingredients used in aquaculture as potential nutrients -- 12.5 Conclusion -- References -- Chapter 13. Probiotic nanoparticles for food -- Abstract -- Table of Contents -- 13.1 Nanotechnology -- 13.2 Nanoparticles -- 13.3 Types of nanoparticles in 1-100 nm -- 13.4 Probiotics -- 13.5 Biosynthesis of nanoparticles from marine sources -- 13.6 Mechanism of probiotics -- 13.7 Conclusion -- References -- Index.

Additional Edition: Print version: Mathew, Jyothis Recent Advances in Aquaculture Microbial Technology San Diego : Elsevier Science & Technology,c2022 ISBN 9780323902618

Language: English

UID:

Format: 1 online resource

ISBN: 9781118373903 , 1118373901 , 9781118373934 , 1118373936 , 9781118373927 , 1118373928

Content: "Food Materials Science and Engineering covers a comprehensive range of topics in relation to food materials, their properties and characterisation techniques, thus offering a new approach to understanding food production and quality control"--

Note: Machine generated contents note: 1. Food Materials Science and Engineering: An Overview / Yrjo H. Roos -- 1.1. Introduction -- 1.2. Molecular basis of food materials -- 1.3. Observation of materials at various size ranges and size-property relationship -- 1.4. Amorphous and crystalline structures of materials -- 1.5. Gel structures of food materials -- 1.6. Interfacial properties of the food materials -- 1.7. Application of materials science in food design and development of engineered food materials -- 1.8. Conclusion -- References -- 2. Micro to Macro Level Structures of Food Materials / Osvaldo H. Campanella -- 2.1. Microstructure definitions -- 2.2. Measurement of microstructures/nanostructures -- 2.3. The relationship between structure and quality -- 2.4. Microstructure and emulsions -- 2.5. Structure and sensory perception -- 2.6. Process to control the structure of food materials -- 2.7. Concluding remarks -- References. , Note continued: 3. Characterisation Techniques in Food Materials Science / Michael J. Gidley -- 3.1. Introduction -- 3.2. Nuclear Magnetic Resonance (NMR) -- 3.3. Fourier Transform Infra-Red (FT-IR) -- 3.4.X-ray powder diffraction -- 3.5. Small angle neutron & X-ray scattering (SANS and SAXS) -- 3.6. Confocal microscopy -- 3.7. Scanning electron microscopy -- 3.8. Atomic Force Microscopy (AFM) -- 3.9. Summary -- References -- 4. Interfacial Phenomena in Structured Foods / Matt Golding -- 4.1. Introduction -- 4.2. Visualisation of surface structures -- 4.3. Fundamentals of interfacial assembly -- 4.4. The dynamic interface -- 4.5. Conclusions and future directions -- References -- 5. Phase and State Transitions and Related Phenomena in Foods / Yrjo H. Roos -- 5.1. Introduction -- 5.2. Phase and state transitions -- 5.3. Food properties and formulation -- 5.4. Conclusions -- 6. Food Biopolymer Gels, Microgel and Nanogel Structures, Formation and Rheology / Jason R. Stokes. , Note continued: 6.1. Introduction -- 6.2. Rheology of food gels: yielding and gelling soft matter -- 6.3. Formation and structure of biopolymer network gels -- 6.4. Formation and structure of micro- and nano-gel particles -- 6.5. Structure-rheology relationships of food gels and food gel structures -- 6.6. Outlook -- Acknowledgements -- References -- 7. Materials Science Approaches Towards Food Design / Job Ubbink -- 7.1. Introduction -- 7.2. Consumer-driven food design -- 7.3. Food design based on the supplemented state diagram -- 7.4. Design of foods and encapsulation systems in the glassy state -- 7.5. Retro-design for the delivery of bioactive ingredients in foods -- 7.6. Concluding remarks -- References -- 8. Food Structures and Delivery of Nutrients / Ranjan Sharma -- 8.1. Introduction -- 8.2. Nutrient digestion and absorption in the gastrointestinal tract -- 8.3. Nutrients and their delivery challenges -- 8.4. Essential fatty acids. , Note continued: 8.5. Antioxidants including vitamins and minerals -- 8.6. Probiotic bacteria -- 8.7. Plant sterols -- 8.8. Food structures and technologies for protection and delivery of nutrients -- 8.9. Protein-based structures for nutrient delivery -- 8.10. Microencapsulation -- 8.11. Fluidised bed coating -- 8.12. Spray drying -- 8.13. Spray chilling -- 8.14. Extrusion -- 8.15. Nanoparticles and emulsions -- 8.16. Food structure and bio-accessibility of nutrients -- 8.17. Conclusions and future directions -- References -- 9. Effects of Emerging Processing Technologies on Food Material Properties / Dietrich Knorr -- 9.1. Introduction -- 9.2. Pulsed electric fields (PEF) effect on food material properties -- 9.3. Isostatic high pressure (HP) effects on food material properties -- 9.4. Ultrasound (US) effect on food material properties -- 9.5. Conclusion and future trends -- References -- 10. Food Protein Nanoparticles: Formation, Properties and Applications / Harjinder Singh. , Note continued: 10.1. Introduction -- 10.2. Characterising the rheological properties of gels and dispersions -- 10.3. Formation and functionality of whey protein nanoparticles -- 10.4. Nanofibrils from food proteins -- 10.5. Protein-polysaccharide complexes -- 10.6. Concluding remarks -- Notation -- References -- 11. Nanocomposites for Food and Beverage Packaging Materials / Jose M. Lagaron -- 11.1. Introduction -- 11.2. Barrier properties in packaging -- 11.3. Nanofillers for nanocomposite packaging materials -- 11.4. Examples of nanocomposites and their properties -- 11.5. Nanobiocomposites: concepts and barrier properties -- 11.6. Future trends -- References -- 12. Encapsulation Techniques for Food Ingredient Systems / Bhesh Bhandari -- 12.1. Introduction -- 12.2. Microencapsulation techniques -- 12.3. Conclusion -- References -- 13. Food Texture is Only Partly Rheology / Jason R. Stokes -- 13.1. Introduction -- 13.2. Texture is a multi-parameter sensory property. , Note continued: 13.3. Texture research is driven by consumer food acceptance -- 13.4. Current directions in texture research -- 13.5. Texture receptors' -- 13.6. Oral processing -- 13.7. Role of saliva in sensory texture -- 13.8. Instrumental methods for texture quantification -- 13.9. Sensory evaluations of texture -- 13.10. Statistical methods in texture studies -- 13.11. Summary -- References -- 14. Materials Science of Freezing and Frozen Foods / Yrjo H. Roos -- 14.1. Introduction -- 14.2. Freezing of simple solutions -- 14.3. Nucleation and crystal growth -- 14.4. Materials science aspects of nucleation in food freezing -- 14.5. Time-dependent ice formation -- 14.6. Manipulation of nucleation and crystal size -- 14.7. Recrystallisation in frozen foods -- 14.8. Conclusions -- References.

Additional Edition: Print version: Bhandari, Bhesh. Food materials science and engineering. Chichester, West Sussex, UK ; Ames, Iowa : Wiley-Blackwell, 2012 ISBN 9781405199223

Language: English

Keywords: Electronic books. ; Electronic books. ; Electronic books.

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118373903

URL: Volltext

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118373903

URL: https://onlinelibrary.wiley.com/doi/book/10.1002/9781118373903

UID:

Format: 1 online resource (435 pages)

Edition: First edition.

ISBN: 0-323-91039-4

Content: 360 Degree Waste Management, Volume Two: Biomedical, Pharmaceutical, and Industrial Waste and Remediation presents an interdisciplinary approach to understanding various types of biomedical, pharmaceutical, and industrial waste, including their origin, management, recycling, disposal, effects on ecosystems, and social and economic impacts. By applying the concepts of sustainable, affordable and integrated approaches for the improvement of waste management, the book confronts social, economic and environmental challenges. Thus, researchers, waste managers and environmental engineers will find critical information to identify long-term answers to problems of waste management that require complex understanding and analysis. Presenting key concepts in the management of biomedical and industrial waste, Volume Two of this two volume series includes aspects on microbiology of waste management, advanced treatment processes, environmental impacts, technological developments, economics of waste management and future implications.

Note: Intro -- Title page -- Table of Contents -- Copyright -- List of contributors -- Section 1: Biomedical and pharmaceutical waste -- Chapter 1. Pharmaceutical waste: an emerging threat to the ecosystem -- Abstract -- 1.1 Introduction -- 1.2 Background -- 1.3 Definition of pharmaceutical waste -- 1.4 Classification of pharmaceutical wastes -- 1.5 Scenario -- 1.6 Impact of pharmaceutical waste on ecosystem and disposal methods -- References -- 2. Evolving toxicological measurements for pharmaceutical waste-induced health hazards -- Abstract -- 2.1 Introduction -- 2.2 In vitro approaches for toxicological testing of pharmaceutical waste -- 2.3 In vivo methods in pharmaceutical waste toxicological testing -- 2.4 Conclusion and future direction -- References -- 3. Domestic pharmaceutical and personal care products waste: are we wise enough to deal with it? -- Abstract -- 3.1 Introduction -- 3.2 Sources -- 3.3 Hazards -- 3.4 Metabolic products as contaminants -- 3.5 Domestics and pharmaceutical and personal care products disposal practices -- 3.6 Remedies -- 3.7 Environmental regulation -- References -- 4. Pharmaceutical waste: a health risk for humans -- Abstract -- 4.1 Introduction -- 4.2 Sources of pharmaceutical waste products and health risks -- 4.3 Summary and future prospects -- 4.4 Conclusion -- References -- 5. Development strategies for pharmaceutical waste management: in view of healthcare perspectives -- Abstract -- 5.1 Introduction -- 5.2 Different sources of pharmaceutical waste and its generation -- 5.3 Methods of pharmaceutical waste management and their limitations -- 5.4 Novel strategies for minimization and management of pharmaceutical waste -- 5.5 Governmental policies -- 5.6 Regulatory bodies for the control and management of waste -- 5.7 Role of stakeholders in waste management -- 5.8 Summary -- 5.9 Future prospects -- References. , 6. Processes for the treatment of biomedical wastes: challenges and issues -- Abstract -- 6.1 Introduction -- 6.2 Biomedical waste and its sources -- 6.3 Classification of biomedical waste -- 6.4 Potential hazards of biomedical waste -- 6.5 Challenges of biomedical waste in India -- 6.6 Management of biomedical waste -- 6.7 Benefits of biomedical waste management -- 6.8 Scope of future work -- 6.9 Conclusion -- References -- Section 2: Industrial waste and E-Waste -- 7. Treatment of hazardous industrial solid wastes from electroplating industry: a comprehensive review -- Abstract -- 7.1 Introduction -- 7.2 Classification of industrial solid wastes -- 7.3 Industrial solid waste in process industries -- 7.4 Major heavy metals from electroplating industries -- 7.5 Available methods for heavy metal removal -- 7.6 Conclusion and future prospects -- References -- 8. E-waste: application ethics towards reutilizations -- Abstract -- 8.1 Introduction -- 8.2 Main issues -- 8.3 E-waste generation in the world -- 8.4 Global e-waste scenario -- 8.5 Top 5 countries -- 8.6 India's top three states -- 8.7 Categories and amounts of e-waste -- 8.8 Old mobiles -- 8.9 Personal computer -- 8.10 E-waste generation -- 8.11 Chemicals in waste -- 8.12 Dangerous substances in e-waste -- 8.13 Effects of certain chemicals -- 8.14 Risk to health -- 8.15 Metabolites and cocktail effects -- 8.16 Neonates -- 8.17 Health of children -- 8.18 Environmental impacts -- 8.19 Recycling practice -- 8.20 Effect of e-waste on recycling job -- 8.21 Toxicity and disposal -- 8.22 Landfilling -- 8.23 Incinerating -- 8.24 Detoxification -- 8.25 Shredding -- 8.26 Recycling and material recovery -- 8.27 Biological leaching of e-waste -- 8.28 Hybrid method for the extraction of metals -- 8.29 Environmental pollutants -- 8.30 Soil -- 8.31 Aquatic schemes -- 8.32 Air. , 8.33 Effect of e-waste on the health of recycling workers -- 8.34 Disclosure -- Acknowledgment -- Conflict of interest -- References -- 9. Heavy metal waste management-side products of industries and electronic waste -- Abstract -- 9.1 Introduction: a brief history of waste management -- 9.2 Categories of waste -- 9.3 Generation of industrial waste -- 9.4 Generation of electronic waste -- 9.5 Heavy metal industrial waste and their impact -- 9.6 Waste management and disposals -- 9.7 Concluding remarks -- References -- 10. Technological development in metal extraction processes from e-waste -- Abstract -- 10.1 Introduction -- 10.2 Composition of e-waste -- 10.3 Classification of metals in e-waste -- 10.4 Enrichment of metallic fraction by pretreatment techniques -- 10.5 Metal extraction from e-waste -- 10.6 Summary -- References -- 11. Management of solar cell e-waste: challenges and techniques -- Abstract -- 11.1 Introduction -- 11.2 Background -- 11.3 Health and safety impact of solar energy -- 11.4 Limitation of disposal techniques of solar cell panels -- 11.5 Policies for solar cell recycling -- 11.6 Concluding remark -- Acknowledgments -- References -- 12. Radioactive waste management in India: present status and future perspectives -- Abstract -- 12.1 Introduction -- 12.2 Radioactive waste -- 12.3 Generation of radioactive waste -- 12.4 Sources of radioactive waste -- 12.5 Classification of radioactive waste -- 12.6 Risks associated with radioactive waste -- 12.7 Principles of radioactive waste management -- 12.8 Stages of radioactive waste management -- 12.9 International guidelines of radioactive waste management -- 12.10 Nuclear power programs in India -- 12.11 Policies and framework for tackling radioactive waste management in India -- 12.12 Role of atomic energy regulatory board -- 12.13 Contribution of BARC Safety Council. , 12.14 Tackling radioactive waste: processes and techniques -- 12.15 Disposal of different radioisotopes -- 12.16 Disposal sites and pits -- 12.17 Research and development in radioactive waste management: global perspective -- 12.18 Summary -- Acknowledgment -- References -- 13. Mercury determination from waste fluorescent lamps: a challenge -- Abstract -- 13.1 Introduction -- 13.2 Toxicity in mercury -- 13.3 Methodology for Hg extraction techniques -- 13.4 Some Hg-extraction and speciation methods -- 13.5 Conclusion -- References -- Index.

Additional Edition: ISBN 0-323-90909-4

Language: English

UID:

Format: 1 online resource (xiv, 438 pages) : , digital, PDF file(s).

ISBN: 1-139-17501-7

Content: This long-awaited graduate textbook, written by two pioneers of the field, is the first to provide a comprehensive introduction to the observations, theories and consequences of stellar winds. The rates of mass loss and the wind velocities are explained from basic physical principles. This book also includes chapters clearly explaining the formation and evolution of interstellar bubbles, and the effects of mass loss on the evolution of high- and low-mass stars. Each topic is introduced simply to explain the basic processes and then developed to provide a solid foundation for understanding current research. This authoritative textbook is designed for advanced undergraduate and graduate students and researchers seeking an understanding of stellar winds and, more generally, supersonic flows from astrophysical objects. It is based on courses taught in Europe and the US over the past twenty years and includes seventy problems (with answers) for coursework or self-study.

Note: Title from publisher's bibliographic system (viewed on 05 Oct 2015). , Cover -- Title -- Copyright -- Dedication -- Contents -- Preface -- Historical overview -- 1.1 Historical introduction -- 1.2 Chronology of the development of the subject of stellar winds -- 1.3 Conclusions -- 1.4 Suggested reading -- Observations of stellar winds -- 2.1 The formation of spectral lines in stellar winds -- 2.2 P Cygni profiles -- 2.3 Emission lines from winds -- 2.4 The infrared and radio excess from stellar winds -- 2.5 Molecular emission lines from the winds of cool stars -- 2.6 The infrared and millimeter radiation from dust -- 2.7 Mass loss rates and terminal velocities of winds from hot stars -- 2.8 Mass loss rates and terminal velocities of winds from cool stars -- 2.9 Conclusions -- 2.10 Suggested reading -- Basic concepts: isothermal winds -- 3.1 Isothermal winds with gas pressure only -- 3.2 Isothermal winds with an f ≈ r -2 force -- 3.3 Isothermal winds with an f ≈ v(dv/dr) force -- 3.4 Isothermal winds with general additional forces -- 3.5 The analogy of rocket nozzles -- 3.6 Conclusions about isothermal winds -- 3.7 Suggested reading -- Basic concepts: non-isothermal winds -- 4.1 Winds with momentum and energy deposition -- 4.2 Polytropic winds -- 4.3 The critical point of momentum equations with multiple zero-points -- 4.4 Conclusions about non-isothermal winds -- 4.5 Suggested reading -- Coronal winds -- 5.1 The energy of a coronal wind with heat conduction -- 5.2 The momentum equation -- 5.3 The calculation of coronal wind models -- 5.4 A model for the solar corona -- 5.5 Mass loss rates and terminal velocities of coronal winds -- 5.6 Conclusions -- 5.7 Suggested reading -- Sound wave driven winds -- 6.1 A particle in an oscillatory field -- 6.2 The acoustic wave luminosity -- 6.3 The pressure due to acoustic waves -- 6.4 Sound wave driven winds without dissipation -- 6.5 Sound wave driven winds with dissipation. , 6.6 Conclusions -- 6.7 Suggested reading -- Dust driven winds -- 7.1 The physical processes of dust driven winds -- 7.2 The momentum of a continuum driven wind -- 7.3 Dust grain opacities -- 7.4 The temperature of grains and the wind inner boundary -- 7.5 Combined dust and gas flow -- 7.6 The mass loss rate of a dust driven wind -- 7.7 The supersonic structure of dust driven winds -- 7.8 Limits on the mass loss rates of dust driven winds -- 7.9 Conclusions -- 7.10 Suggested reading -- Line driven winds -- 8.1 Physical processes in line driven winds -- 8.2 The energy and momentum of line driven winds -- 8.3 The absorption of photons in an expanding atmosphere -- 8.4 The Sobolev approximation -- 8.5 The radiative acceleration due to spectral lines -- 8.6 A realistic estimate of the radiative force due to lines -- 8.7 Line driven winds in the point source limit -- 8.8 A physical explanation of the line driven wind models -- 8.9 The correction for the finite size of the star -- 8.10 Multiple scattering -- 8.11 Wind blanketing -- 8.12 Rotating line driven winds -- 8.13 The instability of line driven winds -- 8.14 Conclusions -- 8.15 Suggested reading -- Magnetic rotator theory -- 9.1 The equatorial wind theory -- 9.2 The angular momentum and energy constants -- 9.3 Angular momentum transfer -- 9.4 The purely radial wind equations -- 9.5 Magnetic energy transfer -- 9.6 Solution of the radial equation of motion -- 9.7 The fast magnetic rotator equations -- 9.8 The spin down times -- 9.9 Magnetic rotators in combination with other wind forces -- 9.10 Conclusions -- 9.11 Suggested reading -- Alfvén wave driven winds -- 10.1 The wind equations with a varying transverse B field -- 10.2 The propagation of Alfvén waves -- 10.3 The radial momentum equation -- 10.4 Cold Alfvén wave driven winds -- 10.5 Conclusions -- 10.6 Suggested reading. , Outflowing disks from rotating stars -- 11.1 Stars with ouflowing disks -- 11.2 Outflowing disks formed by rotation induced bistability -- 11.3 The wind compression model -- 11.4 Disk formation -- 11.5 2-D hydrodynamical results -- 11.6 Conclusions -- 11.7 Suggested reading -- Winds colliding with the interstellar medium -- 12.1 The structure of wind-ISM interaction regions -- 12.2 The evolution of a wind bubble -- 12.3 The snowplow expansion of a wind bubble -- 12.4 Ring nebulae around Wolf-Rayet and newly formed O stars -- 12.5 Planetary nebulae -- 12.6 The deposition of mass and energy into the ISM -- 12.7 Conclusions -- 12.8 Suggested reading -- The effects of mass loss on stellar evolution -- 13.1 The main effects of mass loss -- 13.2 The evolution of a 60 M ⊙ star with mass loss -- 13.3 The evolution of a 3 M ⊙ star with mass loss -- 13.4 Conclusions -- 13.5 Suggested reading -- Problems -- 14.1 Answers -- The chronology of stellar wind studies -- Elements of thermodynamics -- De l'Hopital's rule for equations with a singular point -- Physical and astronomical constants -- Bibliography -- Object index -- Index. , English

Additional Edition: ISBN 0-521-59565-7

Additional Edition: ISBN 0-521-59398-0

Language: English

Subjects: Physics

URL: Volltext  (URL des Erstveröffentlichers)

URL: https://doi.org/10.1017/CBO9781139175012

UID:

Format: 1 Online-Ressource (707 Seiten)

Edition: 9th ed

ISBN: 9783648158883

Series Statement: Haufe Fachbuch

Note: Description based on publisher supplied metadata and other sources , Cover -- Hinweis zum Urheberrecht -- Titel -- Impressum -- Vorwort -- Inhaltsverzeichnis -- Teil 1: Entgeltabrechnung konkret - Beispielberechnungen und Erläuterungen -- 1 Abfindungen -- 1.1 Fünftelregelung bei Zusammenballung von Einkünften -- 1.2 Berechnung mit sonstigem Bezug -- 1.3 Zahlung im Folgejahr mit ermäßigter Besteuerung -- 1.4 Zahlung im Folgejahr ohne ermäßigte Besteuerung -- 1.5 Zahlung nach Ende des Beschäftigungsverhältnisses -- 1.6 Abfindung und Krankengeldbezug -- 2 Abwälzung, pauschale Lohnsteuer -- 2.1 Minijob und Hauptbeschäftigung -- 2.2 Minijobber mit Steuerklasse V -- 2.3 Direktversicherung -- 2.4 Kurzfristige Beschäftigung -- 2.5 Dienstwagen (Privatnutzung) -- 3 Aufmerksamkeiten -- 3.1 Arbeitsessen, außergewöhnlicher Einsatz -- 3.2 Verzehr im Betrieb, Kaffee, Tee, Gebäck -- 3.3 Geschenkgutschein -- 3.4 Sachgeschenk, Wert unter 60 EUR -- 3.5 Sachgeschenk, Wert über 60 EUR -- 3.6 Geld- und Sachgeschenk -- 3.7 Geldgeschenk -- 4 Aushilfslöhne -- 4.1 Mehrere Minijobs -- 4.2 Ein Minijob, gesetzlich krankenversichert -- 4.3 Ein Minijob, privat krankenversichert -- 4.4 Abrechnung nach den ELStAM -- 4.5 Rentnerbeschäftigung, Minijob -- 4.6 Kurzfristige Beschäftigung -- 4.7 Kurzfristige Beschäftigung, Arbeitgeber trägt Lohnsteuer -- 4.8 Kurzfristige Beschäftigung, Arbeitnehmer trägt Lohnsteuer -- 5 Auslagenersatz -- 5.1 Einkäufe durch Mitarbeiter -- 5.2 Garagenmiete -- 5.3 Telefonkosten mit Gesprächsnachweis -- 5.4 Telefonkosten ohne Gesprächsnachweis -- 5.5 Fortbildungskosten, Sprachkurs -- 5.6 Knöllchenersatz -- 5.7 Arbeitnehmer verauslagt Kosten -- 5.8 Pauschaler Auslagenersatz -- 5.9 Pauschale Stromkostenerstattung für Elektrofahrzeuge -- 5.10 Werbungskostenersatz -- 5.11 Werkzeuggeld -- 6 Auslandsreisekosten -- 6.1 Auslandspauschalen -- 6.2 Pauschale Übernachtungskosten -- 6.3 Übernachtung mit und ohne Frühstück , 6.4 Kürzung der Verpflegungspauschale bei Länderwechsel -- 6.5 Unterschiedliche Verpflegungspauschalen -- 6.6 Fähraufenthalt -- 6.7 Wechselnde Einsatzstellen im Ausland -- 7 Betriebliche Altersversorgung -- 7.1 Nebeneinander externer und interner Durchführungswege -- 7.2 Zusammentreffen Steuerbefreiung und Pauschalbesteuerung -- 7.3 Voraussetzungen für Steuerfreiheit -- 7.4 Entgeltumwandlung von Einmalzahlungen, Pensionszusage -- 7.5 Steuerfreie betriebliche Altersversorgung und Vererblichkeit -- 7.6 Kapitalwahlrecht, kurzfristige Ausübung -- 7.7 Kapitalwahlrecht, frühzeitige Ausübung -- 7.8 BAV-Förderbetrag für Geringverdiener -- 8 Betriebsveranstaltung -- 8.1 Betriebsausflug einzelner Abteilungen -- 8.2 Motivationsveranstaltung -- 8.3 Konzertbesuch und Abgrenzung zu einem geselligen Ereignis -- 8.4 Betriebsausflug mit Werksbesichtigung beim Kunden -- 8.5 Mehr als 2 Veranstaltungen im Jahr -- 8.6 Ausflug mit Übernachtung -- 8.7 Angehörige feiern mit -- 8.8 Shuttle-Transfer zur Veranstaltung -- 8.9 Absagen oder Nichterscheinen von Kollegen -- 8.10 Konzern-Betriebsveranstaltung -- 8.11 Gemischte Betriebsveranstaltung -- 8.12 Wahlrecht zur Pauschalierung der Betriebsveranstaltung -- 8.13 Umsatzsteuer -- 9 Bewirtungskosten -- 9.1 Arbeitnehmerbewirtung -- 9.2 Geschäftsfreunde -- 9.3 Arbeitsbesprechung (regelmäßige) -- 9.4 Belohnungsessen -- 10 Dienstwagen -- 10.1 Übernahme von Leasingraten durch Arbeitnehmer -- 10.2 Familienheimfahrten -- 10.3 Zuzahlungen durch den Arbeitnehmer -- 11 Dienstwagen, 1-%-Regelung -- 11.1 Kfz mit Sonderausstattung -- 11.2 Kfz mit nachträglich eingebauter Sonderausstattung -- 11.3 Pauschalierung, 15 Fahrten pro Monat -- 11.4 Pauschalierung, weniger als 180 Fahrten pro Jahr -- 11.5 Arbeitnehmer trägt Benzinkosten, Minderung in Einkommensteuererklärung , 11.6 Arbeitnehmer trägt Benzinkosten, Minderung in monatlicher Lohnabrechnung -- 12 Dienstwagen, Fahrtenbuch -- 12.1 Außendienstmitarbeiter, keine Fahrten Wohnung - erste Tätigkeitsstätte -- 12.2 Mitarbeiter beantragt Fahrtenbuchregelung bei seiner Einkommensteuererklärung -- 13 Dienstwohnung -- 13.1 Steuerfreie Dienstwohnung -- 13.2 Steuerpflichtige Dienstwohnung -- 13.3 Freie Kost und Logis, Unterkunft -- 13.4 Gemeinschaftsunterkunft -- 13.5 Luxuswohnung -- 14 Direktversicherung -- 14.1 Pflichtzuschuss des Arbeitgebers wegen SV-Ersparnis -- 14.1.1 Arbeitgeberzuschuss von 15 % -- 14.1.2 Arbeitgeberzuschuss von 10,5 % -- 14.1.3 Arbeitgeberzuschuss unter 10,5 % -- 14.2 Pauschalbesteuerte Direktversicherungsbeiträge -- 14.2.1 Arbeitgeberleistungen als Einmalbezug, pauschal besteuert -- 14.2.2 Gehaltsumwandlung aus Einmalbezug, pauschal besteuert -- 14.2.3 Gehaltsumwandlung aus laufendem Arbeitslohn, pauschal besteuert -- 14.3 Steuerfreie Direktversicherungsbeiträge -- 14.3.1 Arbeitgeberleistung -- 14.3.2 Gehaltsumwandlung -- 14.4 Arbeitgeberzuschuss bei Geringverdienern -- 14.4.1 Arbeitgeberzuschuss und Gehaltsumwandlung aus laufendem Arbeitslohn -- 14.4.2 Arbeitgeberzuschuss als Einmalbezug -- 15 Doppelte Haushaltsführung -- 15.1 Beginn der doppelten Haushaltsführung -- 15.2 Versetzung -- 15.3 Ledige mit Fahrten am Ort -- 15.4 Pauschaler Übernachtungskostenersatz -- 15.5 Auswärtstätigkeit -- 15.6 Arbeitnehmer ohne eigenen Hausstand -- 15.7 Wegzug -- 15.8 Familienheimfahrten -- 15.9 Umgekehrte Familienheimfahrten -- 15.10 Entfernungsvoraussetzungen -- 16 Einmalzahlungen -- 16.1 Entgeltarten -- 16.2 Zeitliche Zuordnung -- 16.3 Zeitliche Zuordnung mit Märzklausel -- 16.4 Märzklausel -- 16.5 Urlaubsgeld -- 16.6 Arbeitgeberwechsel und Krankengeldbezug -- 16.7 Unterjähriger Beginn/Wegfall der Versicherungspflicht , 16.8 Unterjährige Beitragsgruppenveränderung, durchgängige Versicherungspflicht in allen SV-Zweigen -- 16.9 Beitragspflichtiger Anteil, Ermittlung -- 16.10 Beitragsberechnung -- 16.11 Rückwirkende Korrektur -- 16.12 Rückwirkende Korrektur, Behandlung der Nachzahlung als neue Einmalzahlung -- 16.13 Fälligkeit der Beiträge -- 16.14 Rückzahlung des Weihnachtsgeldes an Arbeitgeber, auflösende Bedingung -- 16.15 Verzicht des Arbeitnehmers auf Weihnachtsgeld -- 17 Einsatzwechseltätigkeit -- 17.1 Täglicher Betriebsbesuch -- 17.2 Wöchentlicher Betriebsbesuch -- 17.3 Tägliche Rückkehr zur Wohnung -- 17.4 Unbefristeter Kundeneinsatz -- 17.5 Täglich mehrere Einsatzstellen -- 17.6 Auswärtige Übernachtung unter 3 Monaten -- 17.7 Auswärtige Übernachtung über 3 Monate -- 17.8 Sammelbeförderung -- 18 Essenszuschuss -- 18.1 Kantinenmahlzeiten, Zuzahlung überschreitet den Sachbezugswert -- 18.2 Kantinenmahlzeiten, Zuzahlung in Höhe des Sachbezugswerts -- 18.3 Kantinenmahlzeiten, Zuzahlung unterschreitet den Sachbezugswert -- 18.4 Kantinenessen zu unterschiedlichen Preisen -- 18.5 Kantinenessen, verpachtete Kantine -- 18.6 Essenszuschuss, digitaler Essensgutschein -- 18.7 Barlohnumwandlung für Essenszuschüsse -- 19 Fahrten Wohnung - erste Tätigkeitsstätte -- 19.1 Fahrtkostenzuschuss ohne Nachweis der Fahrtage -- 19.2 Fahrtkostenzuschuss bei planmäßigem Homeoffice oder Teilzeit -- 19.3 Pauschaler Fahrtkostenzuschuss mit Nachweis der Fahrtage -- 19.4 Erstattung der Bahnfahrkarte -- 19.5 Jobticket -- 19.6 BahnCard als Jobticket -- 19.7 Dienstwagen (ohne Pauschalierung) -- 19.8 Dienstwagen (mit Pauschalierung) -- 19.9 Maßgebliche Straßenverbindung für Entfernungspauschale -- 20 Freibetrag -- 20.1 ELStAM-Datenbank -- 20.2 Fehlender Kinderfreibetrag -- 20.3 Nachträgliche Eintragung -- 20.4 Übungsleiter (neben Hauptbeschäftigung) -- 20.5 Übungsleiterpauschale , 20.6 Übungsleiter (Minijobber) -- 20.7 Übungsleiter (arbeitsuchend) -- 21 Geringfügig entlohnte Beschäftigung -- 21.1 Versicherungsrechtliche Beurteilung nach Personengruppen -- 21.1.1 Gesetzlich Krankenversicherte -- 21.1.2 Privat Krankenversicherte -- 21.1.3 Studenten -- 21.1.4 Trainertätigkeit -- 21.1.5 Beamte -- 21.2 Arbeitsentgelt -- 21.2.1 Weihnachtsgeld -- 21.2.2 Schwankendes Arbeitsentgelt, unvorhersehbarer Einsatz -- 21.2.3 Schwankendes Arbeitsentgelt, unvorhersehbarer Einsatz (Ausnahmeregelung) -- 21.2.4 Mindestbeitragsbemessungsgrundlage bei Option zur vollen Rentenversicherungspflicht -- 21.3 Monatliche Arbeitsentgeltgrenze -- 21.4 Mehrere geringfügig entlohnte Beschäftigungen und Berücksichtigung der Arbeitsentgeltgrenze -- 21.5 »Arbeit auf Abruf« und Phantomlohn -- 22 Jahresarbeitsentgelt -- 22.1 Urlaubsgeld -- 22.2 Überstundenvergütung (tatsächliche Überstunden) -- 22.3 Überstundenvergütung (dauernd pauschal) -- 22.4 Jubiläumszuwendung -- 22.5 Geburtsbeihilfe -- 22.6 Bereitschaftsdienstzulage -- 22.7 Werkswohnung -- 22.8 Jahreswagen -- 22.9 Vermögenswirksame Leistungen -- 22.10 Provision -- 22.11 Erfolgsbeteiligung -- 23 Jahresarbeitsentgeltgrenze -- 23.1 Erstmalige Arbeitsaufnahme nach dem 31.12.2002 -- 23.2 Erstmalige Arbeitsaufnahme und Übergrenzer vor/am Stichtag 31.12.2002 -- 23.3 Erstmalige Arbeitsaufnahme aber kein Übergrenzer vor/am Stichtag 31.12.2002 -- 23.4 Feste Bezüge und laufende und einmalige Einnahmen -- 23.5 Feste Bezüge und variable Entgelte -- 23.6 Schwankende Bezüge, Stundenlohn -- 23.7 Schwankende Bezüge, vorausschauende Betrachtung -- 23.8 Zeitpunkt der Ermittlung -- 23.9 Bevorstehende Gehaltserhöhung, Prüfungszeitpunkt -- 23.10 Rückwirkende Gehaltserhöhung -- 23.11 Kurzarbeit -- 23.12 Elternzeit -- 23.13 Arbeitszeitreduzierung, Befreiung von der Krankenversicherungspflicht , 23.14 Jahresarbeitsentgeltgrenze holt Arbeitsentgelt ein

Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 978-3-648-15886-9

Language: German

Subjects: Economics

Keywords: Deutschland ; Lohnbuchführung

DOI: 10.34157/9783648158883

URL: Volltext  (URL des Erstveröffentlichers)