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Bewertung von Arzt- und Zahnarztpraxen: Verfahren, Methoden und exemplarische Berechnungen

by Wilfried Bridts

Die Anlässe für die Bewertung von Arzt- und Zahnarztpraxen sind vielfältig, am häufigsten jedoch sind Praxisübernahme und -verkauf der Anlass, zu dem dieser Unterfall einer Unternehmensbewertung ansteht. In diesem Buch werden die gebräuchlichsten Methoden - das modifizierte Ertragswertverfahren, die Ärztekammermethode und diverse Praktiker-Verfahren - mit ihren jeweiligen Vor- und Nachteilen vorgestellt. Die Wahl des Bewertungsverfahren hängt von verschiedenen Faktoren ab, die hier detailliert erläutert werden. Zudem muss bei jeder Bewertung auch das aktuelle Marktumfeld der Ärzte, also der deutsche Gesundheitsmarkt, mit einbezogen werden. Für den zukünftigen finanziellen Erfolg von Arztpraxen ist maßgeblich, die Bewertung zukunftsorientiert durchzuführen. Anhand von exemplarischen Berechnungen werden die Unterschiede der Betrachtungsweisen und der Bewertungsmethoden aufgezeigt.

Landscape Plants: Their Identification, Culture, and Use (2nd edition)

by Ferrell M. Bridwell

Intended to help students, nursery people, landscape architects, educators, and homeowners in accurately identifying and growing an array of mostly typical woody landscape plants. A beginning chapter discusses plant identification and characteristics as well as the functional and aesthetic uses of plants. The remaining chapters present the plants, with one page of text and several passable color photos devoted to each. Information provided includes hardiness zones (mostly USDA zones 5 to 9), dimensions, fruit, texture, growth rate, culture, pest problems, habit, family, leaf and flower characteristics, selections and cultivars in cultivation, and landscape notes. Entries include ground covers; vines; dwarf, medium, and large shrubs; small, medium, and large trees; and grasses, palms, and bamboo.

The Everything® Dog Obedience Book

by Jennifer Bridwell

You love your dog-but you'd love him even more if he stopped chewing the furniture and obeyed your commands. What if he brought you your slippers or stopped jumping up on the neighbors every time they stopped by? The Everything[Registered] Dog Obedience Book provides you with the tools to take the lead, by exploring and explaining the correct techniques for: Rewarding good behavior and tackling bad behavior, Housebreaking your dog, Training your dog to sit, stand, and heel, Getting your dog to listen, Instilling proper walking etiquette in your dog, Avoiding excessive barking. From biting and barking to housebreaking and socializing, The Everything[Registered] Dog Obedience Book is an authoritative, must-have guidebook for any dog owner and dog lover. Book jacket.

Bridwell and DeWald's Textbook of Spinal Surgery

by Keith H. Bridwell Munish Gupta

Written by experts from around the world, the latest edition of this leading reference features contributions from both neurosurgeons and orthopaedic surgeons. Presenting the full scope of spinal surgery, chapters discuss anatomy, biomechanics, complications, instrumentation, preoperative and postoperative care, and other core topics for surgeons. And numerous illustrations and clinical video clips provide critical visual context.

Clifford's Abc

by Norman Bridwell

Everyone's favourite red dog teaches the ABC's in his own playful manner.

Clifford's Animal Sounds

by Norman Bridwell

Clifford the small red puppy meets a variety of animals and discovers what kinds of sounds they make.

Hydroponic Gardening: How To Grow Vital, Healthful Food Without Soil and insect Problems in Nutritionally Balanced Solutions

by Raymond Bridwell

A guide to the magic of modern hydroponics for the home gardener. The author seeks to write from experience, using basic, easy-to-use methods.

Beyond Liberalism and Communism: Socialist Theory and the Chinese Case (ISSN)

by Michael Brie

Beyond Liberalism and Communism: Socialist Theory and the Chinese Case presents a new conceptual framework of socialism and applies it to the study of socialist development in China, shedding new light on modern China and signposting novel directions in socialist thought.Based on a Marxian-Polanyian approach, the book develops a new conceptual framework of socialism by taking the liberal and the communist challenges seriously. In doing so, Brie develops a liberal and a communist formula of socialism based upon two owners of socialist property (the individuals and the society), different forms of possession (public, common, associative, and individual) meditating the interests of the two opposite owners, and democracy as an expression of the will of the many and of all together in common. This formula is then applied to socialist development in China, analysing its booming centrally directed economy and the political ways to safeguard democracy as the rule of, for, and by the people under the Chinese Communist Party.With an analysis of the means by which China has pursued a unique form of socialist development, Beyond Liberalism and Communism: Socialist Theory and the Chinese Case will appeal to scholars of modern China, political theory, political sociology, and socialist thought.

Rediscovering Lenin: Dialectics of Revolution and Metaphysics of Domination (Marx, Engels, and Marxisms)

by Michael Brie

Translated from the original German Lenin Neuentdecken and available in English for the first time, this volume rediscovers Lenin as a strategic socialist thinker through close examination of his collected works and correspondence. Brie opens with an analysis of Lenin's theoretical development between 1914 and 1917, in preparation for his critical decision to dissolve the Constituent Assembly in January 1918 in a struggle for power. This led from the dialectics of revolutionary practice and social analysis to a new understanding of socialism, which is compared and contrasted to the alternative Marxist ideas and conceptions of the state posited by Karl Kautsky and Rosa Luxemburg. Rediscovering Lenin then moves to 1921, when Lenin begins a new stage of his theoretical development concerned with resolving the reversal of the revolution’s aims and its results. This process remains unfinished, and the questions raised a hundred years ago remain: How can one intervene successfully and responsibly in social and political crises? What role do social science theories, ideological frameworks, and other practices play in transforming the economic, political and cultural power structures of a society? Brie concludes with a retrospective on the ideas developed by Marx and in the Second International, and their impact on Lenin’s strategic thinking. Placing Lenin's writing itself in the foreground and arguing from inside his own self-learning, Rediscovering Lenin focuses on the reflective relationship between ideology, theory, and practice. ​

Rosa Luxemburg: A Revolutionary Marxist at the Limits of Marxism (Marx, Engels, and Marxisms)

by Michael Brie Jörn Schütrumpf

This book analyses the development of Rosa Luxemburg (1871–1919) as an outstanding Marxist thinker and socialist politician in the era of imperialism and revolution. Identifying the driving force behind Luxemburg’s development as the deep unity between her passionate, emphatic life and her political and theoretical work, the authors retrace the inner dynamics of its different stages while highlighting the deep rupture caused by the experience of the Russian Revolution. On the basis of new publications of her Polish works and other writings, Luxemburg's strategic approaches are located in an Eastern European context. The authors discuss Luxemburg’s unique analyses of the first experiments in socialist participation in government, of the first Russian revolution and of the forms of accumulation of capital to outline the foundations of her novel understanding of both democratic-socialist revolution and of a society that would point beyond social democracy as well as Bolshevism – a vision that will gain new significance in the twenty first century. This book looks upon the lasting heritage of Rosa Luxemburg as the groundbreaking thinker of the unity between democracy and socialism.

Electric Vehicle Batteries: Moving from Research towards Innovation

by Emma Briec Beate Müller

This edited volume presents research results of the PPP European Green Vehicle Initiative (EGVI), focusing on electric vehicle batteries. Electrification is one road towards sustainable road transportation, and battery technology is one of the key enabling technologies. However, at the same time, battery technology is one of the main obstacles for a broad commercial launch of electric vehicles. This book includes research contributions which try to bridge the gap between research and innovation in the field of battery technology for electric vehicles. The target audience primarily comprises researchers and experts in the field.

How to Build a Fire: And Other Handy Things Your Grandfather Knew

by Erin Bried

A HANDY GUIDE FULL OF HOW-TO TIPS AND SAGE ADVICE FROM GRANDFATHERS As members of the Greatest Generation, our grandfathers were not only defined by the Depression but also by their heroic service to the country in World War II. Courageous, responsible, and involved, they understand sacrifice, hard work, and how to do whatever is necessary to take care of their loved ones. They also know how to have a rollicking good time. Sensible, fun, and inspiring,How to Build a Fireoffers a rare glimpse into the hearts and minds of grandfathers near and far by sharing their practical skills and sweet stories on how to be stronger, smarter, richer, and happier. Inside are more than one hundred essential step-by-step tips for fixing, leading, prospering, playing, and hosting, including how to bull; buck up and be brave in the face of adversity bull; play hard and break in a baseball mitt bull; bait a hook and catch a big fish bull; look dapper and tie a perfect tie bull; get a raise and earn more bull; write a love letter and kindle romance bull; change a flat tire and save the day bull; stand up and give a sparkling toast bull; play the harmonica and make your own music Loaded with charming illustrations, good humor, and warm nostalgia,How to Build a Fireis the perfect handbook for guys or gals of any age. The first of its kind, this collection of our grandfathers' hard-earned wisdom will help you build confidence and get back to what's really important in life.

How to Rock Your Baby

by Erin Bried

Just what every new mother needs--100 charming and useful step-by-step how-to's, advice, and stories, culled from mothers and grandmothers throughout the ages.As a first-time mother, Erin Bried found she had countless things to worry about. She realized she didn't want to follow the latest trends--she wanted real, time-tested advice about how to calm her baby when she cries, get her to burp after she eats, and change her diapers as quickly as humanly possible.So she sought out real experts: mothers who've raised extraordinary children and whose simple advice has stood the test of time. Women like Esther Safran Foer, mother of novelist Jonathan Safran Foer; Elaine Maddow, mother of MSNBC host Rachel Maddow; and Sunchita Tyson, mother of astrophysicist Neil deGrasse Tyson, among others.Based on what she learned from these amazing moms, Erin shares time-tested ways to calm a teething baby, make homemade baby food, knit booties, lull a baby to sleep, and so much more. Written with charm, heart, and just the right amount of sass, and filled with retro illustrations, How to Rock Your Baby is the perfect gift for new mothers everywhere.ried's book is a fun read and yields time-tested techniques."--The Oregonian "No-nonsense advice and instruction from 10 remarkable and noteworthy mothers."--Anchora magazine "You'll find common sense wisdom on everything all written in an upbeat and helpful voice. Because one more thing we new moms need? More upbeat, helpful voices."--Coolmompicks.com "The perfect book to inform, educate, and take the edge off all the pregnancy stress." --Mommieswithstyle.com

How to Sew a Button: And Other Nifty Things Your Grandmother Knew

by Erin Bried

Practical and empowering, "How to Sew a Button" offers more than 100 step-by-step essential tips for cooking, cleaning, gardening, and entertaining.

Plasma Simulations by Example

by Lubos Brieda

The study of plasmas is crucial in improving our understanding of the universe, and they are being increasingly utilised in key technologies such as spacecraft thrusters, plasma medicine, and fusion energy. Providing readers with an easy to follow set of examples that clearly illustrate how simulation codes are written, this book guides readers through how to develop C++ computer codes for simulating plasmas primarily with the kinetic Particle in Cell (PIC) method. This text will be invaluable to advanced undergraduates and graduate students in physics and engineering looking to learn how to put the theory to the test. Features: Provides a step-by-step introduction to plasma simulations with easy to follow examples Discusses the electrostatic and electromagnetic Particle in Cell (PIC) method on structured and unstructured meshes, magnetohydrodynamics (MHD), and Vlasov solvers Covered topics include Direct Simulation Monte Carlo (DSMC) collisions, surface interactions, axisymmetry, and parallelization strategies. Lubos Brieda has over 15 years of experience developing plasma and gas simulation codes for electric propulsion, contamination transport, and plasma-surface interactions. As part of his master’s research work, he developed a 3D ES-PIC electric propulsion plume code, Draco, which is to this date utilized by government labs and private aerospace firms to study plasma thruster plumes. His Ph.D, obtained in 2012 from George Washington University, USA, focused on a multi-scale model for Hall thrusters utilizing fluid-kinetic hybrid PIC codes. He has since then been involved in numerous projects involving development and the use of plasma simulation tools. Since 2014 he has been teaching online courses on plasma simulations through his website: particleincell.com.

Introduction to Modern Scientific Programming and Numerical Methods

by Lubos Brieda Joseph Wang

The ability to use computers to solve mathematical relationships is a fundamental skill for anyone planning for a career in science or engineering. For this reason, numerical analysis is part of the core curriculum for just about every undergraduate physics and engineering department. But for most physics and engineering students, practical programming is a self-taught process.This book introduces the reader not only to the mathematical foundation but also to the programming paradigms encountered in modern hybrid software-hardware scientific computing. After completing the text, the reader will be well-versed in the use of different numerical techniques, programming languages, and hardware architectures, and will be able to select the appropriate software and hardware tool for their analysis.It can serve as a textbook for undergraduate courses on numerical analysis and scientific computing courses within engineering and physical sciences departments. It will also be a valuable guidebook for researchers with experimental backgrounds interested in working with numerical simulations, or to any new personnel working in scientific computing or data analysis.Key Features: Includes examples of solving numerical problems in multiple programming languages, including MATLAB, Python, Fortran, C++, Arduino, Javascript, and Verilog Provides an introduction to modern high-performance computing technologies including multithreading, distributed computing, GPUs, microcontrollers, FPGAs, and web "cloud computing" Contains an overview of numerical techniques not found in other introductory texts including particle methods, finite volume and finite element methods, Vlasov solvers, and molecular dynamics

Graphs and Combinatorial Optimization: CTW 2023, Garmisch-Partenkirchen, Germany, June 20–22 (AIRO Springer Series #13)

by Andreas Brieden Stefan Pickl Markus Siegle

This book contains the proceedings of the 19th Cologne-Twente Workshop on Graphs and Combinatorial Optimization, held during June 20-22, 2023, in Garmisch-Partenkirchen, Germany. This successful series of international workshops is known to attract high-quality research on the theory and application of discrete algorithms, graphs, and combinatorial optimization in a wide sense. The papers collected in this book represent cutting-edge research by leading researchers and attract a broad readership in academia worldwide. The book is addressed to researchers and advanced students, but also to professionals in industry concerned with algorithm design and optimization problems in different areas of application.

The Book-Keeper and American Counting-Room Volume 1: July, 1880–December, 1881 (Routledge Library Editions: Accounting History #9)

by Richard P. Brief

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with ‘historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and simplified features of accounting. Problems from the counting-room discussed and explained. Instructive notes upon plans and methods of book-keeping in every department of trade, commerce and industry.’ The journal is a primary source for students interested in the history of accounting.

The Book-Keeper and American Counting-Room Volume 2: January, 1882–June, 1883 (Routledge Library Editions: Accounting History #10)

by Richard P. Brief

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with ‘historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and simplified features of accounting. Problems from the counting-room discussed and explained. Instructive notes upon plans and methods of book-keeping in every department of trade, commerce and industry.’ The journal is a primary source for students interested in the history of accounting.

The Book-Keeper and American Counting-Room Volume 3: July, 1883–December, 1883 (Routledge Library Editions: Accounting History #11)

by Richard P. Brief

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with ‘historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and simplified features of accounting. Problems from the counting-room discussed and explained. Instructive notes upon plans and methods of book-keeping in every department of trade, commerce and industry.’ The journal is a primary source for students interested in the history of accounting.

The Book-Keeper and American Counting-Room Volume 4: January, 1884–December, 1884 (Routledge Library Editions: Accounting History #12)

by Richard P. Brief

This book, first published in 1989, contains reprints of the early periodical on accounting, The Book-Keeper. It dealt with ‘historical reviews of methods and systems in all ages and by all nations. Elucidations of accounts, introducing new and simplified features of accounting. Problems from the counting-room discussed and explained. Instructive notes upon plans and methods of book-keeping in every department of trade, commerce and industry.’ The journal is a primary source for students interested in the history of accounting.

The Continuing Debate Over Depreciation, Capital and Income (Routledge Library Editions: Accounting)

by Richard P. Brief

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Corporate Financial Reporting and Analysis in the early 1900s: Accounting: Corporate Financial Reporting And Analysis In The Early 1900s (Routledge Library Editions: Accounting)

by Richard P. Brief

First published in 2014. Routledge is an imprint of Taylor & Francis, an informa company.

Depreciation and Capital Maintenance (Routledge Library Editions: Accounting)

by Richard P. Brief

Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

Estimating the Economic Rate of Return From Accounting Data (Routledge Library Editions: Accounting)

by Richard P. Brief

Published between 1965 and 1985 the papers in this collection address the problem of using accounting data to estimate the economic rate of return. The search for a solution to this problem has been an important episode in the history of accounting thought. The papers reprinted in this volume are the foundation of this intellectual effort. Ten articles and six notes and comments are reprinted here. Seven of the papers were published in UK journals and the rest in US publications. Bringing them together in one book will facilitate research on this important subject.

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