Category: Dictionary

All You Need to Know About Chondrodyplasia Punctata of the Rhizomelic Type

All You Need to Know About Chondrodyplasia Punctata of the Rhizomelic Type

The chondrodyplasia punctata of the rhizomelic type belong to the congenital malformations. The disorder is characterized by a noticeable short stature. The life expectancy of the patient is greatly reduced with this disease.

What is rhizomelic type chondrodyplasia punctata?

Chondrodyplasia punctata syndromes are a group of different diseases. All sub-forms are genetically determined diseases with characteristic features. Chondrodyplasia punctata of the rhizomelic type, RCDP for short, was first documented in 1931.

The most noticeable symptoms of the disease are short stature and intellectual disability. The short stature is already clearly recognizable in the newborn after birth. A prenatal diagnosis is possible if there is a known mutation within the family.

Further symptoms of the disease are restricted mobility and a conspicuous appearance. These include reduced hair growth and a flat face with chubby cheeks. According to the current state of science, the disease cannot be cured. The course can be classified as very difficult.

In most cases, patients die within the first decade of life. Due to the poor prognosis, there is often additional care for close relatives. Dealing with the disease is very difficult for everyone involved.


The cause of chondrodyplasia punctata of the rhizomelic type lies in a genetic defect. This triggers a metabolic disorder of the peroxisomes. Peroxisomes are involved in the construction of various and important cells in the organism. There are 3 types of genetic defect. In most cases there are changes in the PEX7 gene.

The mutation leads to a change in the PTS2 receptor. Type II is associated with a change in the GNPAT gene. This codes for dihydroxyacetone phosphate acyltransferase. In type III there is a change in the AGPS gene. This leads to a modification of the peroxisomal alkyl dihydroxyacetone phosphate synthase.

The present genetic defect is inherited in an autosomal recessive manner. The recessive inheritance pattern means that the disease does not necessarily have to break out even though the genetic defect is present. However, the defect can also be passed on to offspring without the disease breaking out. The probability of the occurrence of chondrodyplasia punctata of the rhizomelic type is given as 1: 100,000.

Symptoms, ailments & signs

One of the symptoms of chondrodyplasia punctata of the rhizomelic type is short stature. A so-called rhizomelic short stature already exists at birth. This manifests itself in shortened upper arms and thighs. The patient has sparse hair and a flat but chubby face. The lenses of both eyes are cloudy.

This leads to a change in eyesight. The patient has an intellectual disability. This is associated with a greatly reduced intelligence. Most patients suffer from scoliosis that is hardly treatable.

The mobility of the joints is severely restricted. This means that the patient is unable to move around on his own or only very inadequately. The physical and psychosocial development is severely delayed. Skin lesions, changes in the vertebrae and a cataract occur.

Diagnosis & course

If there is a genetic mutation in the parents, a prenatal diagnosis is possible. The genetic defect can be determined using prenatal diagnostics. In the other cases, a diagnosis takes place after birth up to toddler age. Imaging procedures such as x-rays show the shortening of the bone and vertebral structure.

Performing a genetic test ultimately reveals the mutation in the affected gene and provides information about the type of gene change that is present. During the course of the disease, there is a deterioration in the state of health. As the child grows, the symptoms worsen. In addition, life expectancy is greatly reduced. Many sick people die in the first decade of life. The most common cause is breathing disorders.


In most cases, the rhizomelic type of chondrodyplasia punctata leads to a severely reduced life expectancy. Those affected suffer from various malformations and deformations that limit everyday life. There is also a short stature.

The arms and thighs are shortened and the patient suffers from greatly reduced hair growth. Children in particular can become victims of bullying and teasing from the symptoms. Eyesight decreases as the disease progresses, which can lead to complete blindness. The chondrodyplasia punctata of the rhizomelic type also restricts mental development and generally leads to retardation.

The motor development of the patient is also often restricted, so that he does not have to rely on the help of other people in everyday life. It is not uncommon for parents to suffer from chondrodyplasia punctata of the rhizomelic type due to psychological complaints or depression. A causal treatment is not possible.

Because of this, it only relieves symptoms. In most cases, however, death occurs due to difficulty breathing. The necessary therapies can only alleviate the symptoms and pain.

When should you go to the doctor?

People with chondrodyplasia punctata of the rhizomelic type should be closely monitored by a doctor. Parents of affected children should therefore consult a specialist in chondrodyplasia immediately after birth. The doctor can clarify the symptoms and, if necessary, call in other specialists. That being said, you should see a doctor with chondrodyplasia punctata if the symptoms increase or new symptoms appear. If breathing difficulties arise as a result of the typical dysmorphism, the emergency services must be called.

The same applies if accidents occur as a result of the deformities. In later life the child should be introduced to a therapist. The child must be supported by a specialist, especially in the event of noticeable growth retardation. If you have visual problems such as cataracts, it is best to contact your ophthalmologist or a specialist in eye diseases. In general: A person with chondrodyplasia punctata of the rhizomelic type needs support throughout childhood and adolescence and often also in adulthood. It is all the more important to start treatment early.

Treatment & Therapy

There is no known treatment or therapy for Chondrodyplasia punctata, as a cure is not possible according to the current scientific status. The symptoms that occur are treated individually and with the aim of alleviation. Since the disease leads to a very short life expectancy, difficult and lengthy therapeutic measures are avoided when certain measures are taken.

The body is in a weakened state and cannot adequately withstand many treatment methods. Since in most cases death occurs due to breathing disorders, measures are taken in good time to make this journey as pleasant as possible. The disease leads to the fact that the close relatives are exposed to a very high level of stress.

Your entire life is changed by the diagnosis. In addition, the shortened life expectancy of the child creates an emotional challenge that young parents find very difficult to deal with. For this reason, the parents are cared for in parallel with the patient. In order to be able to deal with the situation and the development of the disease, therapeutic measures are offered for all involved.

Outlook & forecast

Chondrodyplasia punctata of the rhizomelic type has an unfavorable prognosis. The enzyme defect is triggered by genetic causes and is considered incurable despite medical progress and the numerous therapeutic options available.

The treatment plan is designed by the doctor to relieve the patient’s existing symptoms. The congenital malformations are individual and largely responsible for the further course of each newborn. In addition to the prospect of little alleviation of the symptoms, the disease also has a high mortality rate. Most patients die within the first decade of their lives due to the severe impairment.

Respiratory disorders are mostly responsible for this. In order to make this path more pleasant, appropriate precautions are taken or interventions are made to prevent unnecessary agony. However, this can only be done if the patient’s state of health allows the necessary steps.

Since a prenatal test already gives the possibility of a diagnosis in the case of the genetic disease, the mother-to-be can initiate an abortion if desired. After the birth, due to the poor prognosis, medical treatment focuses on improving the existing quality of life and extending the average expected life span. Complex therapeutic measures or lengthy methods do not take place due to the lack of success and the newborn.


With all syndromes of chondrodyplasia punctata, preventive measures cannot be taken to avoid the disease. Chondrodyplasia punctata is based on a genetic defect. For legal reasons, interventions and changes in human genetics are not permitted.

People with the genetic defect can dispense with fathering biological offspring. This prevents the defective gene from being passed on. In addition, prenatal examinations of the unborn child are possible. These enable the diagnosis of chondrodyplasia punctata in the newborn in the womb.


In most cases of chondrodyplasia punctata of the rhizomelic type, the patient has very few follow-up measures available. The patient is primarily dependent on an early diagnosis of the disease so that there are no further complications. Since this disease is a congenital disease, there is no complete cure.

As a rule, if you want to have children, genetic counseling and testing can also be carried out so that the chondrodyplasia punctata of the rhizomelic type does not recur in the children. The earlier the disease is recognized and treated, the better the further course will usually be. The affected children are permanently dependent on the help and support of their parents in their lives.

Loving care has a positive effect on the course of the disease. Since it can often lead to depression and psychological upset, intensive and loving discussions with the person affected are necessary. Some therapeutic measures can also be carried out in your own home, which makes life easier for the patient. Chondrodyplasia punctata of the rhizomelic type has a very negative effect on the life expectancy of the child.

You can do that yourself

Chondrodyplasia punctata of the rhizomelic type are not considered to be causally treatable; patients cannot take self-help measures to combat the disorder causally. Since it is a serious hereditary disease, genetic counseling is useful for couples in whose families rhizomelic type chondrodyplasia punctata has already occurred. The couples are then informed about the likelihood that the syndrome will manifest in their offspring and what health impairments can be expected in this case.

Expectant parents whose families are affected by this hereditary disease can also be specifically searched for this genetic defect as part of the prenatal diagnosis. If the embryo is diseased, a medically induced abortion can be carried out. Parents who decide to carry the pregnancy to term must be aware that there is a high probability that their child will not reach the age of ten. This circumstance is usually more burdensome for the family members than for the child, to whom the illness cannot be understood due to the often severe mental handicap.

Affected couples should seek psychological help at an early stage. In addition, all organizational measures should be taken during pregnancy that are necessary to integrate the care of a physically and mentally handicapped child into everyday family and work life.

Chondrodyplasia Punctata of the Rhizomelic Type

All You Need to Know About Barber-Say Syndrome

All You Need to Know About Barber-Say Syndrome

The Barber-Say syndrome is a rare inherited disorder with increased hair and striking facial physiognomy. So far, only ten cases have been documented since it was first described, so research into the syndrome is in its infancy. Neither the heredity nor the cause of the disease is known so far.

What is Barber Say Syndrome?

In 1982, N. Barber and his colleagues first described a disease called Barber-Say Syndrome. The disease has only been documented in ten patients since it was first described. It is estimated that the incidence for the syndrome is less than one case in 1,000,000 people. Barber-Say syndrome is believed to be a hereditary disease.

The exact type of inheritance is not yet known, but an autosomal dominant inheritance is suspected. The clinical picture is mainly characterized by hypertrichosis, which goes far beyond normal hair. As a rule, in combination with this, there is atrophy of the skin, which makes the person affected appear emaciated and emaciated. In addition, misalignments of the eyelids and excessively wide mouth areas are often observed.

Because of the small number of documented cases, the Barber-Say syndrome is far from being conclusively researched. In particular, research into the causes has so far been in its infancy, as the poorly documented cases do not provide a sound basis for a more in-depth etiology.


Previous research suggests a hereditary basis for Barber-Say syndrome. In one case, the symptom complex was transmitted from mother to son in a manner documented so far. In the case documented in this way, the mother also had a cleft palate and conductive hearing loss. Theoretically, the case mentioned could therefore also have been a completely different syndrome.

Research to date has not shown whether the syndrome is based on an autosomal recessive, autosomal dominant or X-linked dominant inheritance. There is speculation in current medicine about a connection with the equally rare Ablepharon macrostomy syndrome. The two syndromes do not appear to be from the same group, but despite their differences, they appear to affect the same gene.

Presumably, the two diseases are different mutations of the same gene. However, nothing more is known about the gene locus in Ablepharon macrostomy syndrome.

Symptoms, ailments & signs

The Barber-Say syndrome manifests itself primarily in a congenital generalized hypertrichosis. The extreme hairiness of the patient is usually noticeable immediately after birth. The same applies to the conspicuous face of the person affected, which catches the eye with a broad bridge of the nose, an anteverted nose and particularly thin lips.

Despite the otherwise extreme hairiness, the patients lack or at least have less eyebrows. The eyelids are affected by misalignments or are completely absent. In addition, there is often hypertelorism or telekanthus. The same goes for malformed ears and overstretchable or excess skin. There may also be hypoplasia of the nipples. The complete absence of the mammary glands is an equally conceivable symptom.

Often times, teeth eruption is delayed in patients with Barber-Say syndrome. Presumably, in individual cases, additional symptoms may appear that have not yet been recorded due to the small number of documented cases.

Diagnosis & course

Diagnosing Barber-Say syndrome can be difficult. Since no specific gene has been held responsible for the syndrome so far, the molecular genetic examination of the patient is nowhere near. At best, the doctor makes the diagnosis on the basis of visual diagnosis, as he lacks solid diagnostic criteria.

The differential diagnosis and differentiation from the equally rare Ablepharon macrostomy syndrome is a difficult undertaking. Neither for the Barber-Say syndrome nor for the Ablepharon macrostomy syndrome has the etiology been conclusively clarified or narrowed down to a specific gene locus. The distinction between the two syndromes is mainly determined by the minor genital anomalies in Barber-Say syndrome. So far, medicine has assumed a rather favorable course of the disease for Barber-Say syndrome.


The clinical models of Barber-Say syndrome are increased hairiness and a conspicuous facial physiognomy. The hairiness of the patient goes far beyond the normal hairiness of healthy people, while the eyebrows are absent or less pronounced. The eyelids are misaligned or missing entirely.

An enlarged distance marks the eyes or the inner corners of the eyes. The mouth and nose area is exceptionally wide. The same abnormalities apply to malformed ears. In addition, there is tissue shrinkage in the skin, which makes the patient look emaciated and emaciated.

In some of those affected, tooth eruption occurs too late. Since the Barber-Say syndrome has so far only been documented ten times worldwide, medicine is far from individual therapeutic approaches. Although the life expectancy of the patient is not necessarily limited, the physiological complications are accompanied by a high level of psychological distress. Various cosmetic treatments and invasive interventions to remove excessive hair and conspicuous deformities are conceivable.

Drug therapy is also possible. However, in these cases there are often side effects that cause additional complications. The prognosis for a complete cure is negative, because the conspicuous symptoms and side effects of Barber-Say syndrome cannot be completely eliminated. To alleviate the psychosomatic complications that treatment by a psychotherapist is conceivable.

When should you go to the doctor?

Since Barber-Say syndrome is an extremely rare hereditary disease, it is difficult to diagnose it by a doctor. Typical symptoms such as the extreme hairiness and the conspicuous face of the patient are usually noticed immediately after the birth. Signs such as a wide bridge of the nose, missing eyebrows or particularly thin lips give cause for a more detailed examination. The clinical picture usually leads automatically to a routine physical diagnosis.

However, due to the small number of cases, a specific diagnosis of the syndrome is usually not possible. However, physical characteristics in the parents – in one documented case a cleft palate was found – as well as possible concomitant diseases can provide decisive clues for the diagnosis of Barber-Say syndrome.

Parents with previous genetic diseases or cases of hereditary diseases in their extended family should address this in the context of pregnancy counseling and the associated medical examinations. This allows the child to be examined before birth and tested for possible genetic diseases such as Barber-Say syndrome.

Treatment & Therapy

The etiology of Barber-Say syndrome remains a mystery. For this reason, medicine is currently far from providing a causal treatment for the disease. As for the Ablepharon macrostomy syndrome, only symptomatic treatment options are possible. The treatment usually consists of mainly reconstructive-surgical interventions.

In Barber-Say syndrome, reconstruction is usually limited to the patient’s eyelids and ears. If necessary, hypoplasias of the nipples can also be treated surgically. The noticeably wide nose can also be corrected by a surgical intervention if necessary. Patients do not necessarily have to have the nose treated if they are not bothered by the width.

Basically, the ablepharon macrostomy syndrome has worse misalignments and anomalies than the Barber-Say syndrome. Various therapeutic approaches are available to combat the heavy hairiness of the Barber-Say syndrome. In addition to external treatments using cosmetic and aesthetic medicine methods, drug treatments are conceivable, but because of the side effects, these are only recommended for people with severe suffering.

Cosmetic procedures such as waxing or other methods such as laser treatment are usually gentler than long-term medication and are associated with significantly fewer side effects. Patients may face psychological challenges, especially during puberty. If this is the case, early contact with a psychotherapist ideally prevents those affected from withdrawing from society.

Outlook & forecast

The prognosis of the Barber-Say syndrome is considered unfavorable according to the medical and scientific possibilities to date. Although the patient’s life expectancy is not reduced, there is no cure for the disease. The genetic disease can be treated symptomatically. However, causal therapy is not possible for the patient.

Researchers and scientists are not allowed to manipulate human genetics when looking for therapeutic approaches. As a result, different options are attempted to treat the individual symptoms.

In addition to medical care, various alternative forms of treatment are available to the patient. The unusual and unwanted hair can be removed briefly via waxing or targeted shaving. There is no permanent relief. Nevertheless, the methods can help to improve the patient’s well-being in everyday life.

In addition to the cosmetic approaches, medical support is provided. The aim is to further improve health. The aim is to minimize the effects of the visual flaw. Some patients choose to have cosmetic surgery in addition. Corrections to the face can be made to create a permanent change.

When making an overall prognosis, it must be taken into account that the surgical interventions are subject to the usual risks and side effects of an operation under general anesthesia.


The causes of Barber-Say syndrome are largely unknown. Since so little research is available for the symptom, the disease cannot yet be prevented. The same is true for the related disorder called Ablepharon Macrostomy Syndrome.

You can do that yourself

The Barber-Say syndrome is extremely rare, so far there are neither conventional medical nor alternative healing methods that have a causal effect.

People affected by Barber-Say syndrome usually suffer very badly from their external appearance, which significantly affects their quality of life. The social interaction is impaired, among other things, by the extremely strong hair growth all over the body. At the sight of these people, third parties are often frightened or consider the person concerned to be extremely neglected.

The excessive body hair can be dealt with with cosmetic means. The easiest way to get a close daily shave is with the help of a disposable razor and shaving foam or shaving gel from the drugstore. Annoying body hair can also be removed with depilatory creams based on potassium or ammonium salts of thioglycolic acid or thiolactic acid.

Longer lasting success can be achieved with methods in which the hair and the root are pulled out. The most common methods include ” waxing ” and “sugaring”. The body hair is removed with the help of wax or sugar. Such treatments are offered by cosmetic studios.

Since these methods are very painful, they are not suitable for all those affected and not for all areas of the body. Laser hair removal, on the other hand, is permanent and comparatively gentle. Interested parties can find out more from the dermatologist.

If there are other noticeable features in addition to the heavy hair, such as anomalies on the face, a plastic surgeon should be consulted.

Psychotherapy can be helpful if those affected suffer emotionally from their appearance.

All You Need to Know About Barber-Say Syndrome

All You Need to Know About Eyebrow Loss

All You Need to Know About Eyebrow Loss

Loss of eyebrows can be a symptom of various diseases or genetic predispositions. The problem occurs extremely rarely and is mostly of a purely cosmetic nature. The most effective means of treatment is prevention.

What does eyebrow loss mean?

According to DigoPaul, eyebrow loss is defined as excessive hair loss on the eyebrows, which leads to severe thinning of the eyebrows. The causes of the disease are diverse and range from a simple hypersensitivity to certain substances to mineral deficiencies and vitamin deficiencies to side effects of drugs and psychological stress.

The treatment methods are just as varied, ranging from dietary measures to medication and a wide variety of home remedies. Preventive measures against eyebrow loss can be achieved through a healthy lifestyle with a healthy diet and sufficient exercise. If the eyebrows fail anyway, a doctor should always be consulted, who can determine the cause based on the symptoms and initiate adequate treatment.


If the eyebrows fall out, this is often due to hereditary or hormonal reasons. If the eyebrow loss occurs around the menopause, the falling estrogen level may be the cause. During pregnancy, the loss of eyebrows is often due to hormonal changes, the so-called postpartum effluvium.

In addition, severe infections or poisoning as well as metabolic diseases such as diabetes mellitus can weaken the hair roots. The number one trigger, however, is stress, often in connection with nutritional deficiencies or nutritional deficiencies.

Medicines for high blood pressure, high blood lipid levels (ACE inhibitors, beta blockers) or cancer are also possible triggers. Otherwise, eyebrow loss can also be caused by allergies to cosmetic products, contact with irritating substances or a dysfunction of the thyroid gland. Also, chemotherapy can, among other side effects lead to a failure of the hair and the eyebrows.

Symptoms, ailments & signs

Eyebrow loss is shown by the fact that the hair becomes thinner in certain areas of the eyebrows and the hair density generally decreases. Often the hair only falls out on one side or in a certain area or becomes brittle and dull at first. Those affected can usually observe this directly and thus diagnose the hair loss themselves.

It can also be determined that the hair loss only affects the eyebrows, while the hair on the head and other body hair grows as usual. The complaints are mostly of a purely visual nature. However, depending on the underlying cause, various side effects can occur.

Itching, redness and the appearance of deficiency symptoms are typical. With chronic occurrence, the loss of eyebrow hair can lead to a reduced self-esteem and possibly also to depressive thoughts.

Diagnosis & course

Most of the time, the pattern of the eyebrow loss already gives clues about the possible cause. The actual diagnosis can be made by a doctor with the help of various examinations, such as blood and hair analyzes, anamnesis and, in rare cases, a scalp biopsy. The doctor will first examine the eyebrows, scalp hair and nails in detail to determine whether there is a skin disease.

The pattern of eyebrow loss allows for a first suspicion. Then the doctor will perform a clinical epilation test or a pull test, depending on the suspicion. Does the hair come loose just by gently plucking it? Is the eyebrow hair brittle? Does the hair fall out evenly or do the light spots only appear on one eyebrow?

All of these questions not only provide information about the diagnosis, but also about the prognosis. If, for example, scarring hair loss is found, the hair may no longer grow evenly. If, on the other hand, the hair falls out without any noticeable redness or discomfort, it usually grows back again.

Furthermore, individual hairs and their structure can be viewed more closely under the microscope. Finally, a tissue sample is taken from the scalp under local anesthesia (scalp biopsy) in order to be able to clearly confirm the initial suspicion. In conjunction with a blood test, inflammation levels, the level of iron in the blood, immune phenomena and other factors can be determined.

Men may also have sex hormones tested if androgenic alopecia is suspected. Provided a quick and clear diagnosis is made, eyebrow loss can be treated without long-term consequences. The symptoms are mostly of a purely cosmetic nature and appear in attacks. Only symptoms accompanying the underlying disease can, depending on the cause, take a negative course and lead, for example, to inflammation that must be treated independently.


In most cases, eyebrow loss does not lead to medical complications that could be dangerous to the body. However, after the eyebrow loss, the patient no longer finds himself aesthetically pleasing. This can lead to depression and feelings of stress afterwards, as the affected person is no longer satisfied with their appearance.

There is a reduction in self-esteem and thus often a depressed mood. Should these psychological problems arise, a psychologist should be consulted. The eyebrow loss itself cannot be prevented, but the psychological thoughts are curbed.

Direct treatment is not possible. However, it is possible to use cosmetics to draw the eyebrows back over the eyes. Most of the time, the eyebrow loss is only caused by a shampoo or an improper diet, so that it can be combated again very easily and the disease progresses positively.

If the hair falls out in addition to the eyebrows, a doctor should be consulted. A doctor must also be consulted if the eyebrow loss occurs alongside another disease. It is not uncommon for the body to lack iron and protein when the eyebrows fall out, so that the patient should take in more of these ingredients through food. Most of the time, the eyebrows grow back completely after several weeks.

When should you go to the doctor?

If eyebrow hairs fall occasionally, this is not a reason for a doctor’s visit. The cause is usually stress, an intolerance or hormonal changes – factors that should return to normal after a while. However, if the complaints persist for several months or become alarming, medical help is required. The light spots in the eyebrows are then possibly due to a serious metabolic disease (e.g. diabetes mellitus). Often, an underlying cause of eyebrow loss is malnutrition, which needs to be diagnosed and treated.

A visit to a doctor is recommended if other symptoms such as fatigue, dandruff or reddening of the eyebrows develop. If the eyebrow loss persists for no apparent reason or side effects, you should also speak to your doctor.

There may be an undetected allergy to cosmetic products or an allergy that must be dealt with accordingly. The causes of the hair loss should always be determined in order to rule out further complications. At the latest when the eyebrow loss is associated with physical or psychological complaints, the causes must be clarified.

Treatment & Therapy

Eyebrow loss is treated depending on the cause. Often the causes are relatively harmless, such as an irritating shampoo or poor diet, which can usually be dealt with by simple measures. Allergies and intolerances of all kinds can be treated by simply avoiding the allergens and pollutants. An early visit to the doctor will help prevent further hair from falling out.

Outlook & forecast

The prognosis for eyebrow loss depends on the underlying causes of the disease. If the loss of the eyebrows was the result of a contact allergy, it is usually sufficient to consistently avoid the substance to which you are hypersensitive. The eyebrows then usually grow back within a few weeks.

The same applies in the case of a food intolerance. A negative prognosis is only to be expected if the allergen cannot be identified or is difficult to avoid for professional or practical reasons.

Even in cases in which the brow loss can be attributed to malnutrition, the person affected can assume that the eyebrows will grow back as soon as the missing nutrient has been identified and is replenished in sufficient quantities. A problematic course can only be expected if the nutritional deficiency is the result of an eating disorder such as bulimia or anorexia.

Then very often psychotherapeutic treatment of the underlying disease is necessary in order to permanently eliminate the deficiency. Loss of eyebrows can also be the result of drug treatment. In these cases, too, the hair usually grows back after stopping the medication.

A permanent loss of the eyebrows is usually only to be expected if there has been injuries to the face, for example chemical burns or burns. In these cases, cosmetic or plastic surgery may be required to reconstruct the eyebrows.


The eyebrow loss can only be prevented to a limited extent, as it is usually hereditary. However, the risk can be minimized by leading a healthy lifestyle with a varied diet and plenty of exercise.

This can at least prevent a lack of protein and iron, which can lead to hair loss. At the first sign of eyebrow loss, introspection can often determine what may weaken or irritate the hair roots.


After successful treatment of eyebrow loss, no follow-up care is usually necessary. That’s because the typical symptoms don’t come back. Only in rare and severe cases can it be useful to consult a doctor again. Blood tests, which can be used to determine a protein and iron deficiency, are particularly suitable.

As a rule, a prolonged and incorrect diet is the reason for the weakening of the hair roots. Loss of the eyebrows is not a life-threatening disease; rather, those affected suffer from the psychological consequences of hair loss. Once shame and reduced self-esteem have set in, often only accompanying psychotherapy can help. This allows patients to return to their natural everyday life.

A recurrence of the symptoms can usually only be countered inadequately. This is due to the fact that the eyebrow loss is hereditary or comes from the professional and private environment. Such factors cannot be adequately eliminated.

In practice, eating a healthy and adequate diet, as well as avoiding certain triggers, can mitigate the effects. The cosmetics industry can also help prevent the failure from becoming visible. However, after a medical briefing, no follow-up care is absolutely necessary.

You can do that yourself

The eyebrow loss is an unpleasant symptom and usually brings with it aesthetic problems. While a steady slight loss of hair and brows is considered normal, a doctor should be consulted in the event of increased hair loss.

A balanced diet that supplies the body with sufficient nutrients is considered self-help against stressful hair loss. If you supply the body with all the nutrients it needs, you can avoid deficiencies and thus prevent further symptoms. Furthermore, the use of mild cosmetic and washing products is recommended, as aggressive shampoos, make-ups, etc. can trigger hair loss.

Since hair and eyebrow loss can often be triggered by stress and psychological stress, sufficient relaxation in everyday life is also important. With relaxation exercises, meditations, yoga etc. the mind can calm down and leave the stresses of everyday life behind.

Some people also need exercise in order to regenerate and compensate for stress. The little tips for self-help can easily be incorporated into everyday life and thus counteract the loss of eyebrows. If the self-help tips show little or no effect, a doctor should find out the background to the eyebrow loss and treat the patient accordingly.

Eyebrow Loss

All You Need to Know About Avitaminosis

All You Need to Know About Avitaminosis

Despite the oversupply of food, the number of people suffering from vitamin deficiencies or even avitaminosis is steadily increasing. In Germany, the vitamin D deficiency is particularly pronounced. One of the main causes of avitaminosis or hypovitaminosis is malnutrition and an excessive amount of denatured foods.

What is Avitaminosis?

According to digopaul, Avitaminosis is the complete absence of one or more vitamins in the body. This distinguishes the deficiency disease from the so-called hypovitaminosis, in which the vitamin is still present in at least a small amount. Since the body can only produce vitamins to a very limited extent, it is dependent on daily intake from food.

The vitamin reserves last for different lengths of time depending on the vitamin. For example, if they don’t take vitamin C at all for 2 to 4 monthsto(the body cannot store the vital substance), consequential damage such as scurvy occurs . Vitamin B1 lasts for about one to two weeks.

Consequences of certain avitaminoses are, for example, anemia ( anemia ) with vitamin B2, B6 and B9 deficiency, beriberi (vitamin B1 deficiency), night blindness ( vitamin A deficiency ) and neural tube defects in the fetus (“open back”) caused by a Vitamin B9 deficiency.


Avitaminosis or hypovitaminosis can have many causes. In most cases, malnutrition (junk food, sachet soups) or malnutrition (mainly in third world countries) is to blame. A lasting antibiotics -Einnahme can lead to a vitamin deficiency, namely when it causes damage to the intestinal flora.

Chronic or acute illnesses or surgical interventions (bowel resection) can also lead to a reduced absorption of vitamins. Frequent infections , the use of some medications, and congenital defects are responsible for other avitaminoses. People who work hard physically, do competitive sports, pregnant and breastfeeding women generally need more vitamins and develop deficiency symptoms if the increased need is not adequately met.

The same goes for smokers and people with existing alcohol addiction . Old people who “forget” to take in enough vital substances and those who suffer from poor appetite are also particularly at risk of developing avitaminosis. Persistent diarrhea can sometimes lead to avitaminosis.

Symptoms, ailments & signs

In the case of avitaminoses / hypovitaminoses, unspecific symptoms such as a lack of concentration , nervous exhaustion and sleep disorders occur. In addition, the lack of vitamins can lead to hair loss , anemia, brittle bones and falling teeth.

Cardiovascular disorders and cracked fingernails can also be signs of prolonged extreme vitamin deficiency. In addition, there are the typical symptoms of the specific vitamin deficiency disease. In anemia, these are paleness of the face, light-colored mucous membranes and fatigue .

Diagnosis & course

The hair mineral analysis that is often offered is completely unsuitable for determining acute vitamin deficiency, as it only reflects the condition that prevailed two to three months previously. The complete blood count and the determination of all vitamin values ​​provide a more precise picture. However, it is usually sufficient to check certain blood values.

These include vitamins B6, B9 and B12 (can be determined from the homocysteine ​​content), C, D, E and the minerals selenium and zinc. Vegans and vegetarians particularly often suffer from B12 avitaminosis / hypovitaminosis. The content of this vital substance in the blood can be determined more precisely with the help of the Holo-TC method than with a conventional blood serum analysis.

See a doctor immediately if you experience visual disturbances , muscle cramps , prolonged diarrhea, confusion, and paralysis . With a specialist in orthomolecular medicine, the patient with their vitamin deficiency is in the best of hands.


If left untreated, avitaminosis inevitably leads to various complications. Typical complaints as a result of avitaminosis are visual disturbances, muscle cramps and long-lasting gastrointestinal complaints. In addition, there is confusion and paralysis, but also language and movement disorders . As a result of untreated avitaminosis, well-being also decreases significantly.

Those affected suffer from the various symptoms of a vitamin deficiency and are often mentally damaged as a result. Depending on the missing vitamin, the disease can trigger scurvy (C-avitaminosis), rickets or osteomalacia (D-avitaminosis). If the vitamin deficiency persists over a longer period of time, the development of the diseases mentioned at the beginning is favored.

As a result, avitaminosis can lead to hair loss, anemia and brittle bones. It can also lead to falling teeth, cracked fingernails and cardiovascular disorders. In addition, there are the complications typical for the respective secondary illness.

In an anemia it may be about to fatigue and pallor come as scurvy long term leads to various bone diseases. Treatment of avitaminosis is usually without complications. Only in the event of a misdiagnosis or an undetected underlying condition can further problems arise, which then have to be treated individually.

When should you go to the doctor?

Symptoms of malnutrition (fatigue, paleness, cracked fingernails, etc.) should be discussed with the family doctor . A visit to the doctor is recommended at the latest when physical or mental complaints increase.

If sleep disorders, hair loss, and cardiovascular disorders occur in connection with an unbalanced diet, it may be avitaminosis. The person affected can first try to remedy the deficiency symptoms through dietary measures. If this does not succeed, for example because the nutrient deficiency is due to illness, a doctor must be consulted.

If visual disturbances, muscle cramps, confusion or paralysis are added to the symptoms mentioned, an immediate doctor’s visit is required. In the event of a circulatory collapse or a heart attack, the emergency doctor must be called. If the disease remains untreated, it can lead to serious complications and secondary diseases such as scurvy, broken bones and depression.

If you notice wobbling teeth, brittle bones or depressive moods, go to a doctor immediately and have the cause determined. Children, pregnant women, the elderly and patients with a pre-existing cardiovascular system or digestive tract should see a doctor at the first signs of avitaminosis.

Treatment & Therapy

Avitaminoses / hypovitaminoses are usually treated successfully by supplying the appropriate amount of the missing vitamin. It is often enough to consume it in the form of fresh fruit and vegetables. Freshly squeezed juices are also suitable. Vegetables should not be heated for a long time so as not to destroy some vitamins.

A cure with the appropriate dietary supplement can also help to replenish the vitamin reserves. Vitamin C has to be taken in daily because the body cannot store it. Other vitamins are best absorbed together with other vital substances so that the body can use them better. Vitamins A, D, E and K must not be overdosed under any circumstances.

It is advisable to take them with fatty foods as they can then be better absorbed by the body. In the case of severe vitamin deficiency symptoms caused by chronic diseases ( cancer , HIV / AIDS ), the patient receives his multivitamin preparations on prescription from the doctor. Infants suffering from vitamin D avitaminosis are given vitamin D3 in the form of drops or tablets to prevent rickets from the second week of life until the end of the first year of life.

If the vitamin deficiency symptoms are caused by illnesses, the illnesses must of course also be treated by a doctor. If they do not go back despite the supply of the missing vitamin, the attending physician must look for malabsorption in his patient.

This is the case, for example, when the intestine cannot absorb certain vital substances well or pass them on to the bloodstream. If the patient with avitaminosis / hypovitaminosis takes food supplements, he should always bear in mind that they cannot be a substitute for a balanced diet rich in vitamins.

Outlook & forecast

The prognosis prospects for avitaminosis can be described as very good. As soon as the deficiency of the appropriate vitamins has been detected and measured, comprehensive treatment can begin. The success can usually be clearly felt within a few weeks. The patient is usually considered cured within a short time and his symptoms have disappeared.

The cooperation of the patient and a change in lifestyle are necessary in order to experience a permanent recovery. It is your own responsibility to adhere to and improve the analyzed points in the future so that your health is maintained in the long term. Alternatively, there is a risk of relapse and avitaminosis breaks out again.

For the fastest possible healing, it is helpful to have a blood test carried out by a doctor. The laboratory examination shows in detail which irregularities are present in the organism. This is helpful in order to be able to compensate for the shortage of supply in a targeted manner. Subsequent nutritional advice should be started immediately.

In order not to cause oversupply or other problems, it is advisable to discuss the consumption of additional vitamin supplements with a doctor. After a few weeks or months, a new control test should be carried out to document the results of the changes. If necessary, further adjustments can be made. It is advisable to carry out a control test after several months to document the long-term change.


In order to prevent avitaminosis or an undersupply of certain vitamins, the consumer should ensure a healthy, balanced diet with plenty of fresh fruit and vegetables. Vegetables are best processed in a way that preserves vitamins. If you work a lot, ideally ensure that you have enough leisure time (sport, relaxation baths).


After a diagnosis of avitaminosis, it is up to the patient to prevent the disease from recurring. He didn’t build immunity. The complete absence of certain vitamins can recur. The best prevention is a balanced diet. Plenty of fresh fruit and vegetables should be on the menu.

If you have any nutritional questions, you can contact your family doctor. He is there to advise. He can also arrange for specialist instruction. Due to the oversupply of nutrients, avitaminosis rarely occurs in the western world. Mostly alcohol and nicotine addicts as well as seniors are affected. The doctor can investigate a suspicion by taking a blood sample.

If the unhealthy diet is continued, this behavior favors other diseases. The body is permanently weakened. A patient finds himself in a vicious cycle from which he can no longer get out. Long-term damage to different body organs is the result.

After an established avitaminosis, the patient has the main responsibility to prevent a recurrence of the disease. He should be careful with his food consumption behavior. The doctor can only order accompanying therapies, prevent further organ damage and document the current situation through blood tests. In contrast, fruit and vegetables are not available on prescription.

You can do that yourself

In the western world, when a vitamin is completely lacking, it is usually due to continued malnutrition , which can have various causes.

In the case of reduction diets, it is essential to ensure that the body is supplied with sufficient vitamins and micronutrients despite the reduced energy intake. Since fruits and vegetables are rich in vitamins and low in calories, these two goals do not conflict with each other.

However, caution is advised with one-sided diets in which only certain foods are allowed to be eaten. Such diets should never be carried out over a long period of time or at regular, short intervals.

In certain life situations, more vitamins are required than usual. This is particularly true during pregnancy and in the puerperium, during other major physical exertion and during a serious illness and the subsequent convalescence. In such situations, the use of dietary supplements can be useful, but this should only be done after consulting a doctor.

Vitamin D deficiency is particularly widespread in Germany . Since the body needs sunlight in order to produce it itself, a deficiency can be prevented by staying outdoors regularly. In the winter months, however, the intensity of solar radiation is usually not sufficient in our latitudes. Then an occasional visit to the solarium can be helpful.

Vegan people must not forget to substitute vitamin B12 , as this substance is not supplied through purely plant-based food.


All You Need to Know About Akinetic Mutism

All You Need to Know About Akinetic Mutism

The neurologist understands Akinetic Mutism to be a severe drive disorder, which is characterized by persistent silence and immobility. This phenomenon usually occurs as a result of damage to the frontal lobe or the cingulate gyrus. The treatment, but also the prognosis, depends on the causes.

What is Akinetic Mutism?

The neurologist understands Akinetic Mutism to be a severe drive disorder, which is characterized by persistent silence and immobility.

Akinetic mutism is a complex of neurological symptoms that manifest themselves in a serious drive disorder. Patients are persistently silent, which is also known as mutism. In addition, they do not make any movements and show no emotional involvement. Their immobility is also known as akinesia and externally gives the impression of paralysis .

However, their behavior is not due to physiological paralysis or disorders of the speech center, but rather they lack the drive to carry out all actions . The patient’s perception is preserved. Although they are actually conscious, according to current research, a large part of what is happening does not reach their consciousness. The memory is not affected by the appearance, although the patients cannot remember most of the events during their illness period.


Akinetic mutism is usually preceded by an injury to the brain. Either the frontal lobe or the cingulate gyrus is damaged. The cingulate gyrus is part of the endbrain and belongs to the limbic system. These areas of the brain are particularly damaged by a stroke with bilateral occlusion of the cerebral artery. A traumatic brain injury can also damage the frontal lobe and the cingulate gyrus.

Other conceivable causes are tumors or a head of water . In these diseases, a pressure effect on the diencephalon can arise, which manifests itself in akinetic mutism. Spongiform encephalopathies such as Creutzfeldt-Jakob disease can also produce the symptom complex of akinetic mutism. However, spongiform encephalopathy usually only has a corresponding effect at a very late stage.

Symptoms, ailments & signs

A variety of neurological symptoms are grouped under the term akinetic mutism. The patients appear paralyzed, but are fully conscious. Even so, they show no emotional involvement in the situations around them. They neither move on their own, nor can they be made to speak. For a long time, researchers suspected disorders of consciousness and disorders of perception as the cause of this phenomenon.

However, according to recent research, this is not the case. In a conversation with sufferers of akinetic mutism, the neuroscientist Damasio found that the patients can perceive and understand the situation around them, but feel no drive to take action. The cingulate gyrus serves as an interface between cognition and emotion. This part of the brain plays an important role in motivation, which confirms Domasio’s findings.

Diagnosis & course

As part of the diagnosis, if akinetic mutism is suspected, an MRI of the skull should be ordered. Inflammatory and infectious causes must be ruled out through a lumbar puncture and the laboratory diagnostic analysis of the cerebral fluid obtained in this way. Electroencephalography can be used to examine the electrical activity of the brain.

In the differential diagnosis, catatonia and Apallic syndrome must be taken into account. If there is akinetic mutism, the prognosis is relatively favorable. Full recovery is usually possible as long as the damage to the brain is not serious. Even after months, an improvement can still be expected if the cause of the physiologically induced lack of drive can be treated satisfactorily.


Akinetic mutism is a neurological disease that manifests itself through silence, lack of drive, no emotional involvement and immobility similar to paralysis. Nevertheless, events seem to penetrate into consciousness, and those affected certainly have memories, provided that they have overcome the period of illness. The symptom indicates damage to the frontal lobe, but it can also affect the belt curl of the limbic system.

It is caused by a traumatic brain injury, as a result of a tumor infestation in the brain, a stroke and the congenital water head. Children show strong cognitive developmental delays and appear lethargic. The rapid medical clarification prevents lasting complications.

If adults show severe changes in personality, which are accompanied by a loss of active participation as well as language and motor skills, medical help must be called in. The consequences of complications would be disorientation, loss of perception, reaction and knowledge as well as fever attacks and complete inability to move. The course of recovery of akinetic mutism is conditioned by the cause of the outbreak.

With sufficient medical therapeutic inpatient care, there are full chances of recovery. If there are severe brain injuries as a result of an accident, complete healing is minimized. If a tumor is found, surgical removal and, if necessary, radiation therapy are carried out.

This can cause physical problems for the person concerned due to tolerance and hair loss. When laying a cerebrospinal fluid drainage, those affected by the head of water experience stress from the unfamiliar foreign body and the partial hair removal. In contrast, Creutzfeldt-Jakob patients have no prospects of recovery.

When should you go to the doctor?

As a rule, this disease does not represent a dangerous situation for the person concerned. The life expectancy is not changed as a rule, although the patient no longer speaks and usually no longer moves. Most of the time, unfortunately, no treatment is possible. In most cases, this mutism is diagnosed directly in the hospital.

The person concerned is treated beforehand for damage to the brain. The mutism occurs directly through this damage and is determined and diagnosed directly. For this reason, there is no need to see a doctor. Here, however, various therapies can be used to alleviate the complaints and symptoms. However, it cannot be predicted whether the disease will progress positively. However, if this mutism occurs over time, it may be a tumor. In any case, medical treatment is necessary if the symptoms progress and reduce the quality of life of the person concerned.

Treatment & Therapy

Treatment for akinetic mutism is based on the cause. For example, if there is a tumor such as the plexus papilloma , then the tumor is completely surgically removed. If the benign tumor is atypical or cannot be completely removed, additional radiation therapy is given . In the case of hydrocephalus, the intracranial pressure is reduced via a liquor drainage. A ventriculostomy is also conceivable. In the event of a stroke, it is important to wait and hope that the affected area will recover on its own.

Immunosuppressive drugs may be given to avoid complications after a stroke. In craniocerebral trauma of the second or higher degree, the increasing intracranial pressure must be counteracted by administering glucocorticoids. If sedation is required, this is achieved through drugs such as barbiturate, benzodiazepine or propofol. In this way, in addition to immobilization, there is a decrease in intracranial pressure.

If the intracranial pressure rises sharply despite these therapeutic measures, a relief craniectomy is also performed. As part of this surgical procedure, the surgeon removes parts of the skull to give the brain space to expand. When the swelling has subsided , the removed parts of the skull are reattached. In diseases such as Creutzfeldt-Jakob disease , there is no chance of a cure. Death usually occurs within a few months, with patients remaining trapped in the terminal end-stage of the disease for some time.

Outlook & forecast

With this disease there is an extreme limitation of the patient in everyday life. The affected person cannot speak or move because the brain is severely damaged. These restrictions lead to an extreme reduction in the quality of life and those affected are usually dependent on the help of other people in everyday life. The patient is still fully conscious , but cannot participate in the incident. Furthermore, it can also lead to perception disorders.

With this disease, the treatment is always causal. The underlying disease must be treated, which in most cases is a tumor. However, it cannot be predicted here whether the disease will progress positively in every case. In some cases, treatment is not possible and the affected person has to spend their entire life with the symptoms.

After a stroke , medication may help relieve symptoms. In general, however, no universal prediction of the course of the disease is possible. Often the relatives of the patient are affected by the disease and sometimes suffer from psychological complaints.


Akinetic mutism due to causes such as hydrocephalus or cranial brain trauma cannot be prevented. The risk of strokes can, however, be reduced by getting enough exercise, eating a healthy diet, reducing obesity and avoiding cigarettes and alcohol.


In most cases, there are no or very few follow-up measures available to those affected by this disease. Therefore, the person concerned is primarily dependent on an early diagnosis with subsequent treatment so that there are no further complications or complaints. The earlier the disease is recognized and treated, the better the further course is usually.

Therefore, early diagnosis is the main focus of this disease. The treatment itself is usually done with the help of radiation therapy, with most of those affected also relying on medication. When taking medication, it must be ensured that the correct dosage and the correct frequency of use are adhered to.

If anything is unclear or if you have any questions, a doctor should always be contacted first so that there are no complications or other complaints. Furthermore, most patients with this disease depend on the support and care of their own family and friends. Psychotic support is also very useful in order to prevent such complaints. In some cases, the life expectancy of the person affected is reduced by this disease.

You can do that yourself

The measures that patients with akinetic mutism can take themselves depend on the cause of the disease and the respective treatment strategy. In principle, close monitoring is necessary in the case of tumor diseases. The patient should look out for unusual symptoms such as bleeding or tenderness and address them during the medical examination.

Furthermore, measures must be taken to alleviate the actual symptoms. In addition to drug therapy, pressure pain can be alleviated with cool pads or gentle massages . In consultation with the doctor, various means from nature can be used. For example, the analgesic devil’s claw and the homeopathic remedy belladonna, which reduce inflammation and relieve pain, have proven themselves .

If neurological disorders arise as a result of the tumor disease, surgery is usually carried out. After an operation, the patient needs rest. The surgical wound is treated in the hospital for the first few days and must be carefully cared for at home so that there are no wound healing disorders or scarring . In addition, further medical examinations are indicated to ensure that the tumor has not recurred or metastasized.

Akinetic Mutism

All You Need to Know About Adenitis

All You Need to Know About Adenitis

A Adenitis called an inflammatory disease of the glands. Since there are many glands in the human body, it is an umbrella term for different diseases. The reasons for this can be varied.

What is adenitis?

Doctors understand the term adenitis to mean inflammation of the glands. The name therefore stands for a collective term that includes various inflammations of the glands.

Doctors understand the term adenitis to mean inflammation of the glands. The name therefore does not stand for an independent disease, but for a collective term that includes various glandular inflammations.

Glands have various tasks in the body and, among other things, form important secretions or hormones that the organism needs to function properly. Due to the diverse tasks of the different glands, the clinical pictures of adenitis can also vary greatly.

Inflamed glands always indicate the presence of a disease. The causes can be just as diverse as the accompanying symptoms. Since the disease can also be more serious, glanditis should always be clarified by a medical examination.


The causes of adenitis can be caused by bacteria or viruses , or they can be based on a build-up of secretion in the glandular area. Some autoimmune or genetic diseases result in inflamed glands.

For example, if the pancreas is inflamed, this is usually due to a lack of secretion transport, which can develop into potentially life-threatening pancreatitis . One of the viral triggers for adenitis is the childhood disease mumps , which particularly affects the parotid glands . The liver is one of the largest glands in the human body .

If it is inflamed, experts speak of hepatitis . Since the liver in particular contributes significantly to the detoxification of the organism, this disease can also be potentially life-threatening if left untreated. Symptoms of adenitis include swelling, tiredness , abdominal pain , general symptoms of intoxication or abscesses .

Symptoms, ailments & signs

Depending on its cause, adenitis can cause various symptoms and symptoms. Liver disease usually leads to fatigue and typical symptoms of poisoning such as fever, sweating and nausea . If a gland in the stomach area is affected (pancreatitis), the adenitis manifests itself as abdominal pain, flatulence and diarrhea .

Also to constipation can occur if the disease is not treated. An inflammation of the salivary gland manifests itself as swelling in the face and pain. In bacterial infections, abscesses form that can become inflamed and are usually also associated with severe pain. Thyroid adenitis can cause a variety of symptoms, including hormonal imbalances , skin irritation and serious gastrointestinal problems.

Organ disorders can also occur if the course is severe. Externally, adenitis may show up as paleness and sunken eye sockets. Other signs depend on which gland is affected, including hair loss , acne, and brittle fingernails.

Adenitis can be clearly diagnosed based on the symptoms and symptoms mentioned. The localization of the glandular disorder must be determined on the basis of a detailed discussion with the person concerned and further examination methods. If the disease is detected early, no further symptoms will normally occur.

Diagnosis & course

If adenitis is suspected, the attending physician will have a comprehensive discussion with the patient and also take their medical history into account. A precise description of the symptoms is often enough to identify the affected gland.

A blood test will also take place. An ultrasound examination, especially in the abdominal region, can also provide information about whether the liver or pancreas are affected. The course of adenitis depends largely on which gland is inflamed and to what extent. Inflammation of the salivary glands is usually painful, but in many cases goes away within a few days.

Pancreatitis, on the other hand, if left untreated, leads to decomposition of the pancreas by its own digestive secretions and can be fatal. If hepatitis remains undetected and if it progresses, cirrhosis of the liver is also fatal .

When should you go to the doctor?

If you suspect adenitis, you should definitely see your doctor . Warning signs that speak for a medical evaluation are typical general symptoms such as fatigue, mood swings or headaches.

Recurring fever as well as nausea and apathy indicate a serious underlying disease that must be clarified. If these or similar complaints occur again and again that cannot be traced back to another cause, a doctor should be consulted. This is especially true if the symptoms increase rapidly or if the various symptoms accumulate.

Anyone who feels increasingly weak should also speak to a doctor. In addition to adenitis, other glandular diseases can be the cause, which must also be diagnosed and, if necessary, treated. If there are accompanying skin changes, swellings or abscesses, an immediate doctor’s visit is recommended. Anyone who notices tissue changes or a puffy face after waking up should go to the emergency room with the symptoms. In the event of severe complaints, an emergency doctor should be alerted.

Treatment & Therapy

If adenitis was found during the medical examination, the attending physician will initiate appropriate therapy. If the infection is bacterial, it is usually treated with antibiotics , which causes the inflammation to heal quickly.

Particularly mild forms of adenitis can also heal on their own without any problems, without even requiring medical treatment; a clarification by the doctor is nevertheless advisable. If there is severe pancreatitis, the organ must be spared temporarily; the food is then consumed through a nasogastric tube. Depending on the extent to which the pancreas is damaged, surgery may be necessary. During this, the damaged tissue is removed.

Hepatitis is treated depending on the individual trigger. If there is a viral cause, symptomatic therapy is usually advisable. If there is a risk that the disease could take a chronic course, strong drugs are also used. At an advanced stage, i.e. if the liver is severely damaged, a liver transplant may also be necessary as a life-saving measure.

If the adenitis is due to an autoimmune disease , it is advisable to use immunosuppressive drugs. These reduce the activity of the immune system and thus prevent the body or the affected glands from reacting. In this case, however, it is important to avoid other infections, which can occur more frequently due to the weakened immune system.

Outlook & forecast

Adenitis can cause various symptoms and complications. The further course depends heavily on the cause of the inflammation. In most cases, there is severe pain with inflammation of the salivary glands . In the worst case scenario, this can lead to death if the salivary gland is decomposed by the digestive secretions. It can also lead to fatal cirrhosis of the liver. For this reason, the diagnosis and treatment of adenitis must be carried out early and comprehensively so that there are no consequential damages and complications.

In most cases, the treatment of adenitis is carried out with the help of antibiotics. This can lead to various side effects. If it is only a mild form of the disease, it usually heals on its own and there are no further symptoms. In severe forms, surgery may be necessary to remove the damaged tissue . If the liver is damaged in a complicated way, a transplant of the organ is necessary in order for the patient to survive. Depending on the severity of the adenitis, the life expectancy of the patient can be reduced by the disease.


Preventing adenitis is not possible across the board, as these are different diseases that affect very different glands and regions of the body. Of course, as always, a healthy lifestyle with a balanced diet and sufficient exercise is recommended, as this can prevent the development of numerous diseases.

An inflammation of the liver and the pancreas can best be prevented by a low-fat diet and especially by moderate use of alcohol. In many cases, these diseases can be traced back to improper consumption of the stimulant. If symptoms such as swelling of the face , abdominal pain or constant tiredness occur, a doctor should be consulted to prevent the disease from progressing.


Adenitis is the inflammation of a specific gland in the human body. If adenitis is present, there is often an underlying disease that must be treated by an appropriate doctor. Appropriate follow-up care is very important and important in the presence of adenitis. It is important that the person concerned eliminates the cause of an existing adenitis.

Even in such a case, appropriate follow-up examinations are very important so that a new adenitis can be detected and treated at an early stage. If the sick person does not undergo follow-up examinations, there is a high risk of recurrence. Anyone who attends follow-up examinations immediately after recovering from the illness avoids unnecessary complications.

If no appropriate follow-up examinations are carried out, there is a very high probability that complications will occur, which in particularly severe cases could even be life-threatening. Corresponding follow-up care is therefore very important and important in the case of existing adenitis, so that serious complications can be avoided.

You can do that yourself

If adenitis is diagnosed, drug treatment is initiated first. Those affected can support antibiotic therapy through a number of measures.

First and foremost, it is important to take care of yourself. Cool compresses can help with symptoms such as tiredness or abdominal pain. Diseases of the ears or internal organs require medical treatment. Medical treatment is not necessarily required for particularly mild forms of adenitis. Often times, the symptoms go away on their own once the trigger has been resolved. Severe pancreatitis, on the other hand, requires individually tailored therapy. The doctor will first suggest a change in diet or allow the patient to eat through a nasogastric tube.

Depending on how badly the pancreas is damaged, surgery can also be useful. Afterwards, the patient should first take it easy. The body is very weak, especially in the first few days after an operation.

The person concerned should initially not do any sport and support recovery through a healthy and balanced diet. Since there is an increased risk of recurrence, regular visits to the doctor are advisable. In the event of unusual complaints, the responsible doctor should be spoken to immediately.


All You Need to Know About Alcoholism

All You Need to Know About Alcoholism

Studies of alcoholism and alcoholism in Germany indicate a certain age group that is most exposed to the risk of alcohol abuse. The results of these studies clearly indicate that the main consumers of alcoholic beverages are between the ages of 18 and 40 years. In this age group, the excessive drinkers are particularly common. At the same time, this means that we will have to reckon with an increasing number of alcoholics in the pathological sense in the coming decades if we do not achieve a change in their behavior towards alcohol in this age group today .

General information about alcoholism

Alcohol can lead to a wide variety of consequences in those affected, both acutely and chronically. The liver is particularly affected.

In further analysis of our investigations, it was found that it is mainly single people and working and unemployed women and men that are at risk (with women this is an equality trend that we certainly do not want). We keep finding in the polls that people know little about alcohol and alcoholism. This is not surprising, since the majority of doctors themselves know very little about the causes of alcoholism.

Although alcoholic beverages have been consumed for centuries, it was not until the 19th and 20th centuries that scientific research into the problem of alcohol was undertaken without, however, sufficiently clarifying the causes of alcoholism.

The determination of the blood alcohol content – an important prerequisite for the quantitative measurement of the qualitative change in human behavior – was made possible mainly by certain discoveries in the 1920s. However, a specific method, that is, a method that only determines ethyl alcohol (ethyl alcohol), was only developed independently by German and Swedish scientists in 1951.

This fact means that – strictly scientifically – we did not have a specific method for detecting ethyl alcohol until the 1950s. Today we are able to prove the physiological as well as the increased blood alcohol content with absolute certainty. Yes, we can even determine the concentration of alcohol in the blood that was present during the “time of the crime” by back-calculation, and in this way indirectly determine the degree of influence. Only our current methods of determining the level of drunkenness are accurate and reliable.

This gratifying fact, however, is at the same time an indication of the extent to which we still have to stick to the beginnings of other questions of alcoholism – for example the question of principle for our society: Why do certain people develop into alcoholics?

The exact proof of alcohol can record the current situation – but not the phase in which someone develops into an alcoholic; nor can he give an answer as to the extent to which this state has already progressed in the persons concerned. We do not want to list the different theories on this question here – emphasize theories – because we do not yet know why and when a person becomes an alcoholic.

Alcoholic types according to Jellinek

We consider it necessary, however, to briefly outline at this point the most widely recognized theory of the developmental phases of alcoholism – elaborated by EM Jellinek. We are convinced that this theory corresponds most to reality and is typical of any alcoholic in some respect.

Problem drinkers (alpha drinkers)

Drinking has a social motive for us. People drink on various social occasions. Not only the future alcoholic notices after a certain period of time that drinking gives him a relief, a relaxation.

At first he is quite right of the opinion that this comes about through the happy mood in society, i.e. through the accompanying circumstances and the ritual of drinking, and less through the consumption of the alcoholic drink itself. (This can be explained by the development of conditioned reflexes, in which all the factors that coincide with a positive reaction process in time, after regular repetition, alone cause the entire behavior and sensation process.

So – after someone has repeatedly felt relaxation while drinking alcohol in company – alcohol alone can also trigger relaxation in him.)

Occasional Drinkers (Beta Drinkers)

The casual drinker soon feels the connection between the drink and the relief. He drinks larger quantities than the others, because he needs more and more alcohol in order to induce the feeling of relaxation – which in the beginning was actually partly due to society; that is, his drinking becomes regular. This is the initial phase of alcoholism, which flows smoothly into the second, the warning phase. Now people are becoming aware of the fact that they drink differently than their fellow citizens and need larger amounts of alcohol to induce relaxation. He found that drinking is not a social issue for him, but a need – he feels guilty.

Addiction drinker (gamma drinker)

A characteristic symptom for the warning phase (addict drinkers) should be the so-called memory gaps ; man can no longer remember certain processes that happened while drunk. He fears criticism, is also ashamed and therefore begins to withdraw from his social circle. In this phase he still overlooks his situation and could get out of it if he knew that he is at this stage of development. Unfortunately, most people who believe that drinking can solve their troublesome problems do not suspect that after a few years this stage will flow smoothly into the critical phase of alcoholism.

Loss of control over drinking is characteristic of this phase. If the person in question already has an alcoholic drink, he feels the need to keep drinking – until he is completely drunk. After the first glass he cannot refuse the other glasses; but now he can still decide whether to take the first sip at all. So at this stage he is able to live without alcohol for weeks or even months.

After this time, however, he believes that he can satisfy himself with just one sip and has no idea that the inevitable loss of control over his drinking does not arise from his weak will, but is the result of abuse of his body, a complicated, pathological one Mechanism of pathological reflections that he can no longer control. To get out of this situation, he tries to justify his drunkenness more and more under some pretext. He is looking for credible reasons why he had to get drunk in this or that specific case. He needs this justification primarily for himself, then more and more for his surroundings.

Mirror Drinker (Delta Drinker)

His drinking has attracted general attention – society is starting to take an interest in his drinking. That is why he evades society and his family and isolates himself. We have to call this person an alcoholic. He already starts the day with the morning drink, during the day he needs a few maintenance drinks and only drinks himself full in the evening. It is very clear that this way of life does not allow normal work performance, that he gets into financial and social difficulties and one day sees no way out. And so begins the final phase of alcoholism: Now he gets drunk while working, for which very small amounts are sufficient, which he used to tolerate without further ado.

A typical sign of this phase is the drop in alcohol tolerance. His lies and self-deception collapse; he is abandoned by family and friends and stands helplessly alone. A cure in the truest sense of the word is only possible here if the person concerned has not touched an alcoholic drink for the rest of his life, because he can never learn to drink moderately in society. As EM Jellinek and other scientists after him have shown, the individual phases always last years.


But why one becomes an alcoholic and the other does not, is still unknown today. So far we have not been able to determine in the initial phase whether this person will develop into an alcoholic or not. One fact, however, has been absolutely proven: without alcohol , there can be no alcoholism. That is why we demand that all people come into contact with alcohol as late as possible – hence the legal provisions that make alcohol consumption impossible or difficult for children and young people.

But medical requirements and legal provisions alone will never be enough to decisively curb alcohol abuse. The fight against alcoholism is a social problem in which everyone must participate. It already begins in the family, in the work group, etc. Perhaps this or that person may be of the opinion that drinking is not that bad after all. How wrong this trivializing is has been shown by the presentation of the developmental phases of alcoholism.

If we have to estimate today that one percent of the population is chronically impaired by alcohol, i.e. belongs to the last phase described, then this is reason enough for all levels of society down to the smallest family circles to review their customs and consider whether it is appropriate to “douse alcohol” at every opportunity.

Symptoms, ailments & signs

An alcoholic illness is primarily noticeable through the behavior of an addict. Affected people have the desire to consume alcohol and then often lose control over their drinking behavior. In addition to these classic signs, there are other physical and psychological symptoms. Externally, the disease is noticeable, among other things, through a reddened and puffy face, bags under the eyes and a coated tongue.

Addicts also suffer from excessive sweating , especially on their hands and face. In addition, it can lead to a weight loss come and glassy eyes. If those affected do not drink, the hands begin to tremble (tremor) and further withdrawal symptoms occur. Affected people are often irritable and suffer from depressive moods when they do not consume.

Also, anxiety , forgetfulness and lack of concentration are typical psychological symptoms. Alcohol can also cause sleep disorders and impotence in those affected . If these complaints appear over a period of several weeks or months and are accompanied by neglect of the environment, dependence can be assumed. In the further course, alcoholism manifests itself through severe liver damage and sometimes also through a decrease in physical and mental performance.


Alcoholism (alcoholism) can have a wide variety of consequences, both acute and chronic. The liver is particularly affected. With chronic alcohol consumption, more fats can accumulate in the liver, resulting in a yellowish, doughy-looking fatty liver that can develop into cirrhosis in the course of the process.

This is primarily characterized by dysfunctional synthesis, fewer proteins are produced for the blood, including the important coagulation factors, which increases the bleeding time. But the blood circulation in the liver is also disturbed. The blood is increasingly directed into bypass circuits. This creates varicose veins in the esophagus, which can burst and lead to profuse internal bleeding.

Also hemorrhoids may result. In addition, the detoxification function of the liver is disturbed. Toxins increasingly accumulate in the body, especially the dangerous ammonia, which can lead to hepatic encephalopathy. As a result, bacteria can also spread in the blood and thus lead to sepsis.

In addition, the brain is damaged by alcohol consumption, so that it can lead to Korsakoff syndrome . The person concerned no longer has any relation to reality, no longer knows where he is and who he is. Confabulations often appear here, which means that the person concerned is covering up gaps in their memory by spontaneously invented circumstances.

When should you go to the doctor?

As long as there is no psychological or physical dependence on alcohol, the problem can in many cases be overcome by a consistent change in drinking habits without medical help. A doctor visit should be done if the need for alcohol is persistent and alcohol consumption is spiraling out of control.

Physical withdrawal symptoms such as sweating, tremors and sleep disturbances with reduced alcohol consumption or complete abstinence give rise to a medical examination as well as the necessary continuous increase in alcohol intake in order to avoid the occurrence of these complaints. Talking to a doctor is also advisable if alcoholism determines large parts of life and other areas such as family, hobbies and work are neglected.

Regular participation in road traffic under the influence of alcohol or repeated appearances in the workplace under the influence of alcohol also indicate alcohol addiction, which must be treated with the help of a doctor. The first point of contact is usually the family doctor , with whom there is already a trusting relationship:

Depending on the extent of the addiction problem, this person can initiate a referral to a psychologist or an inpatient admission. The liver, stomach, intestines, heart and brain are severely affected by constant excessive consumption of alcohol – any symptoms that arise as a result require immediate clarification by a family doctor, internist or neurologist .

Outlook & forecasts

Alcohol is a very unhealthy condition for the patient’s body and, in the worst case, can even lead to death. In many cases, prolonged consumption of alcohol leads to irreversible damage to the internal organs of the body and also to the brain . Furthermore, the alcohol disease can also lead to psychological complaints. Many of those affected suffer from depression and other psychological complaints.

It is not uncommon for patients to become aggressive under the influence of alcohol and can seriously injure themselves or other people. Life expectancy is significantly restricted and reduced by alcoholism. Those affected also suffer from constant fatigue and exhaustion. The risk of a heart attack also increases enormously.

The treatment of alcoholism can be done by a psychologist or in a closed clinic. In some cases, the person concerned can also carry out the treatment himself. However, it cannot be universally predicted whether this will lead to a positive course of the disease. In many cases the damage cannot be reversed. This can lead to psychological and neurological restrictions.


In order to ensure the long-term success of withdrawal therapy, the patient should continue to seek psychological support even after it has been completed. This usually takes place on an outpatient basis in addiction counseling centers or with resident doctors and therapists; an exchange with other affected persons in a self-help group can also be helpful.

The alcoholic is shown ways to resolve conflicts and withstand everyday stresses without looking for help in alcohol. If there is a high risk of relapse, temporary accommodation in a special residential facility for addicts may be appropriate. Furthermore, aftercare includes reintegration measures that enable a return to work and social life.

Social isolation and boredom are a great danger in the dry phase of an alcoholic illness – it is therefore advisable to accept help in structuring the daily routine and in spending free time. Family and friends should support the patient in a fresh start without alcohol and respect his abstinence: under no circumstances should he be encouraged to drink.

In many cases it is necessary to break away from the old circle of acquaintances and build up a new circle of friends – the promotion of social contacts therefore plays an essential role in aftercare. Regular medical examinations are just as important in order to identify and treat organ damage caused by alcohol at an early stage.

You can do that yourself

An alcoholic illness must always be treated under professional supervision. In addition, the typical symptoms of withdrawal can be alleviated with a few home remedies and tricks.

First of all, it is advisable to identify and eliminate possible triggers for the addictive desire. A pleasant environment and contact with understanding people are important cornerstones for successful withdrawal. Stress and physical exertion should be avoided if possible in the first few days. Measures such as meditation or light relaxation exercises , which support the body and psyche with alcohol withdrawal, are more sensible .

With regard to nutrition, the following applies: only food that is low in irritation and low in salt and low in animal fats. The menu should consist of fiber-rich whole grain products, a lot of protein, polyunsaturated fatty acids and vitamins A , C and E as well as zinc and thiamine .

In addition, liver-friendly teas made from milk thistle seeds or Heidelberg powder are recommended. Also valerian and St. John’s wort can be used for their calming effect. After consultation with the doctor, light sleeping pills or pain relievers are also recommended , always depending on the severity of the alcoholism and the physical condition. In order to avoid complications, all measures should be discussed in advance with the doctor.

All You Need to Know About Alcoholism

All You Need to Know About Software Quality Assurance

All You Need to Know About Software Quality Assurance

What is Software Quality Assurance?

Quality assurance is important for software providers and their products, developers and clients. The procedures and standards specified by a QA, or Quality Assurance program, prevent product defects before they arise.

The term Quality Assurance (QS), the English name is Quality Assurance (QA), is fundamentally associated with systematic processes. The focus of the consideration is the question: Does a product to be created meet the requirements placed on it? Corresponding security practices have existed for generations.

Today ISO, the International Organization for Standardization, deals with the mapping and certification of quality assurance practices. In a formalized form, QS has its origins in the manufacturing industry, where quality assurance processes are described in the ISO 9000 family of standards. Corresponding security concepts now determine the processes in most industries and quite explicitly in software development.

Quality: assurance versus control

A basic definition of the term is used to distinguish between the terms “quality assurance” and “quality control”. There is no doubt that the two terms have functional similarities, but there are notable differences in content:

  • Quality control is a production-oriented process. This includes processes such as testing and troubleshooting.
  • Quality assurance refers to a systematic process to ensure a specified requirement profile. The point is to prevent faulty program code and to deliver error-free products in this way.

The software developer and QA models

Quality assurance is central to software developers. After all, it is a matter of avoiding errors in software products before errors manifest themselves. On the one hand, this approach reduces development time and, on the other hand, it has a cost-reducing effect. Strategies for ensuring software quality are correspondingly diverse .

A model geared towards performance optimization bears the abbreviation “CMMI” for Capability Maturity Model Integration. This is an evaluation scheme that is based on degrees of maturity, which are ranked with the aim of optimization. Other models, all of which have the goal of increasing work efficiency, have the following names:

Waterfall model : traditional, linear development approach. In the classic step-by-step approach, functional processes such as program design, code implementation , test phase, corrections and final approval are lined up.

Agile: team-oriented development methodology; the so-called ” sprint ” represents a step in the work process.

Scrum : A combination of a waterfall and agile model, in which development teams are formed for special tasks. In this model, each task is divided into several sprints.

Tools and methodology in quality assurance

How can the software developer ensure that a high quality end product is delivered to the client? Testing the software program is an elementary part of software quality assurance. Today the developer has numerous modern tools and work platforms at his disposal, which guarantee a high degree of automation of the test procedures. Proven tools that are frequently used in software houses are (listed in alphabetical order):

Jenkins: This open source quality assurance program offers the possibility of executing and testing code in real time. Thanks to its degree of automation, Jenkins is predestined for use in fast-moving program environments.

Selenium: another open source product. It enables tests to be carried out in numerous languages ​​such as “C #”, ” Java ” or ” Python “.

Postman: Tool specially designed for web applications. This test tool is available for the Windows, Mac and Linux operating systems. It supports editors and description formats such as Swagger and the RAML formatting.

Conclusion: quality assurance as a distinguishing feature

Quality Assurance (QA) differs from the actual test routine. Rather, it defines the standards to be specified for testing. Ultimately, this is done with the aim of ensuring the suitability of a software product for the requirement profiles specified in the order. Quality assurance teams make a valuable contribution to product quality – a differentiating factor in the competition that should not be underestimated.

Software Quality Assurance

All You Need to Know About Broker

All You Need to Know About Broker

A broker is an agent or company that interconnects a buyer and a seller. In Portuguese, the term broker means “broker” or “intermediary”.

The term has a very diverse application in the economic vocabulary. Its main uses are related to commerce, the stock market, the real estate market and maritime logistics.

In general, the role of the broker is not limited to finding and connecting those interested in a business. There are sectors in which the broker is usually an agent that adds value to the operation, as a kind of consultant, for having extensive knowledge about the market in which he works.

Regardless of the sector, brokers usually act by paying commissions.

Trade Broker

The broker is an agent that works in the industry’s distribution chain, making the bridge with the retail trade.

In this sector, the broker is usually the representative of one or more industries, but is not limited to the role of seller or distributor.

The broker usually works in a closer way to the client, having as an example of performance:

  • Monitoring of goods turnover;
  • Development of marketing strategies;
  • Help in inventory management;
  • Defining the appropriate product mix for that specific seller.

That is, more than knowing the products it represents, the broker also needs to deepen the profile of the buyer. With this, it can offer a more personalized service aiming at increasing sales.

Broker in the stock market

In the financial world, the broker is the operator of the securities broker, that is, the individual who acts directly in the purchase and sale of securities and shares. In the case of working with stocks, it is also called a stockbroker. In Brazil, the profession is formally designated as an Autonomous Investment Agent and, to exercise it, it is necessary to have certification.

Anyone who wants to invest in shares cannot act directly on the Stock Exchange, and needs the intermediation of an authorized financial institution, the broker, which operates through its operators.

In this case, the broker is the professional associated with the broker that performs the purchase and sale operations requested by the customers.

Even acting for a broker, the broker needs to acquire and manage its own client portfolio, making its income through commissions.

Under Brazilian law, the broker is not authorized to make recommendations for the purchase and sale of shares. This function is performed by brokerage analysts. However, is a function of broker inform their customers about what they say the most recent analyzes, helping them to make decisions about your investment.

When the client is a large institutional investor, in general he already has enough information to make his decisions about buying and selling shares. In this case, it is up to the broker to only execute his orders.

However, when dealing with small investors, the broker may assume a role close to the consultancy. For this, you need to be well informed about the financial market analysis and know your client’s profile.

Home broker

The home broker is a system offered by brokers for buying and selling shares over the internet. The brokerage firm continues to act as an intermediary for the transaction, but the client directly executes his orders, simply having a register and a computer.

In addition to allowing the purchase and sale of shares with a few clicks, the home broker system usually provides the quotes and analyzes necessary for decision making. It also allows the customer to monitor the results of their operations.

The emergence of the home broker helped to popularize investment in shares, as it is more agile and has lower costs. This modality, however, is not without risks. The inexperienced investor may be more vulnerable to the risks inherent in the stock market, as he does not have a personalized accompaniment by a specialist. There are also risks related to virtual security.

Broker in the real estate market

In the real estate market, the broker is simply the real estate broker.

Within this field, the term private broker, used to designate brokers who operate in the luxury segment, is becoming popular. These professionals offer exclusive and personalized service to high-income clients interested in buying and selling real estate.

Broker in maritime logistics

In maritime logistics, the broker is a company that intermediates cargo and ships.

In this case, the broker operates in logistics, chartering and contracting spaces on vessels for exporting and importing customers who do not have their own department for this.


Meaning of Accounting 2

Meaning of Accounting 2

Differentiation between partnerships and corporations

There are significantly more and stricter rules for corporations than for small partnerships. For example, they explicitly exclude voting rights that exist for the rest of the merchants. Likewise, the special provisions of national accounting (HGB) often require more details in the individual reports. Even within the group of corporations there are again gradations in the commercial law obligations. These are based on the sales volume, the balance sheet total and the number of employees.

Since January 1, 2005, capital market-oriented companies have had to prepare their entire annual financial statements in accordance with international accounting standards (IFRS). The above-mentioned option continues to apply to corporations not oriented towards the capital market. Instead of national accounting (HGB financial statements), you can also prepare accounting according to IFRS.

International accounting (IFRS)

The abbreviation “IFRS” stands for “International Financial Reporting Standards”. Put simply, these are international standards and regulations drawn up and formulated by the International Accounting Standards Board (IASB). All of these are intended to harmonize international accounting in companies. The aim is to be able to provide international creditors, shareholders and target groups interested in the company with understandable but also comparable information about the economic and financial situation of a company.

Structure of international accounting and differentiation to accounting according to HGB

In contrast to accounting according to the German Commercial Code (HGB), international accounting is not a self-contained set of rules with generally applicable regulations. The regulations of the IFRS are much more detailed than the provisions set out in the HGB. This large difference can essentially be explained by the fact that international accounting deals with relevant individual issues. This not only results in repetitions, but also in redundant information. All of these points ensure that the total scope has increased enormously since the first execution. The basic structure of international accounting consists of three parts: the framework, the standards and the interpretations.


The so-called framework forms the basis on which the standards and interpretations just mentioned are built. Basically, this means nothing else than that the substantive concretization of individual questions and facts always takes place from the bottom up. So from the framework to the standards to the interpretations. The framework therefore serves as the basis for international accounting. It not only provides general information on the objectives of the IFRS, but also provides relevant information on the design of company financial statements. However, the framework information is not to be regarded as binding.


Compared to the framework, the standards are a little more specific, because they provide both the formal structure to be fulfilled and the presentation for annual financial statements. In particular, the following is regulated: A company must disclose its entire financial and asset position twice a year, at the beginning and at the end of a financial year. In addition, the annual financial statements must reflect the following information:

  • The overall success
  • Any changes in equity
  • Detailed information on cash flows

In addition, the notes to the balance sheet must not only contain information on the accounting and valuation methods used, but also general explanations. To date, international accounting has comprised a total of 36 of the standards just mentioned. All of these deal with a specific accounting problem. In addition to definitions of terms, this also includes discussions of individual regulations.


Last but not least, we would like to dedicate ourselves to the interpretations, because they serve as a supplement to the standards. Basically they are nothing more than their official interpretation.

Worth knowing: Since the beginning of 2005, international accounting (IFRS) has been mandatory for large, capital market-oriented companies and groups. Nevertheless, the conclusion according to the German Commercial Code is required, because this is necessary for the assessment of taxes. In summary, this means that the cost of preparing the annual financial statements of German companies has almost doubled since 2005. Nonetheless, international accounting (IFRS) is viewed quite positively overall, because it contributes to standardization and comparability on an international level.

How do you do the accounting?

The booking of all business transactions forms the basis of the accounting. The principle of double-entry bookkeeping is always applied here. That means: every business transaction is recorded twice. In principle, the same value is posted in debit and credit . All business transactions occurring during the year are listed in the annual financial statements at the end of the year. For this, large companies have to compare all expenses and income in the income statement so that a decent operating result can be determined from this. The balance sheet is then drawn up.

Accounting tasks

In principle, accounting has three main tasks. This includes the documentation, the distribution of dividends and the provision of information. The documentation function serves as a basic task and results from the fulfillment of the other two tasks. As a result, accounting has the two central tasks of conveying information and measuring dividends. These two purposes are of equal importance to each other. In addition, they pursue an extremely important goal, because they ensure a balanced relationship between the diverging final recipients.

Scope of accounting

The numerous companies are divided into different size classes depending on their total assets, sales and number of employees. Accordingly, the scope of the accounting differs depending on the size class of the respective company. Small corporations, for example, only have to disclose the balance sheet, but not a profit and loss account . In addition, in this case there is no obligation to examine. For large companies and corporations, however, the accounting is much more extensive. Both the balance sheet and the annual financial statements including the notes, management report, proposal for the appropriation of profits and the supervisory board report must be disclosed in full. In addition, the annual financial statements are checked by an auditor.

Annual financial statements

The annual financial statements serve as a detailed summary of important information about the economic condition of a company. Small business owners have it a little easier here, because the income-surplus calculation is sufficient for the annual financial statements. In the annual financial statements, all information is summarized that is created at the end of a company’s financial year. Accordingly, the financial statements provide a brief overview of the financial condition of a company.

Accounting 2

Meaning of Accounting

Meaning of Accounting

The accounting gives an impression of the economic situation of a company as well as the use of financial resources, for example in the form of profits. In Germany, the Commercial Code, the Publicity Act and the Tax Code result in a so-called accounting obligation. But what about accounting? In this article, we will explain to you what you should pay attention to with regard to accounting in order to avoid any problems.

Accounting regulations & accounting requirements

Accounting regulations cover a wide variety of areas. The following always applies: All companies are obliged to keep accounts. As a rule, this is double-entry bookkeeping. Every now and then, however, simple bookkeeping is sufficient. In addition, companies must prepare a balance sheet and an income statement. Corporations have to comply with significantly more regulations, because they are also obliged to prepare an appendix and a stock report. The duties of a company are specified in detail.


If you are obliged to double-entry bookkeeping according to § 242 III HGB , you can read everything on the subject in our lexicon article.

In principle, however, the following applies: Every company must comply with a number of accounting regulations that ensure that both external and internal target groups can gain a realistic picture of the financial situation as well as income and expenditure .

Accounting procedure

Proper accounting forms the basis for optimal accounting. All bookkeeping data are summarized within the framework of the accounting and thus provide information about the financial and economic situation of a company. The use of financial resources can also be shown in the best possible way with this approach. In the following, we would like to show you the most common methods for collecting information on accounting.

These include the following:

  • Income surplus account (also called EÜR for short)
  • Double-entry bookkeeping
  • Cameralistics

Differentiation between internal and external accounting

As already mentioned, the general task of accounting is the complete recording and evaluation of all data generated in the company, which can be divided into two different areas:

Internal accounting

The internal accounting is basically operated in the form of the cost / revenue calculation. With this type, all costs should primarily be determined. Likewise, these are then added to the respective cost factors in connection with the cost bearers or the products according to their cause.

What is special about it is that internal accounting is practically not subject to any statutory regulations. This is a purely imputed invoice that is based exclusively on information from the past and future. The collected data serve as the basis for price determinations and profitability controls in the form of key figures . This allows optimal operational success to be determined.

In internal accounting, a target group is always addressed that is within the company or the group. This includes, for example, control bodies and company management. Every now and then, however, external third parties also come into contact with the information.

Example: A company sends a loan request to a bank. However, this would like to protect itself before lending and therefore requires inspection of the company’s internal documents.

External accounting

In contrast to internal accounting, external accounting is subject to a number of legal requirements. These include, for example, the regulations from the Commercial Code (HGB). Using the numerous instruments of the annual financial statements, such as the profit, loss and balance sheet, the earnings, assets and financial position are presented.

The most important addressees include the tax office, banks, all creditors and possible investors. For these, the comparison with other companies is the most important. Exactly this process is only possible if certain rules are adhered to when creating the external accounting. This begins, for example, with the representations used, the designations and numbers used and their creation through to all other relevant information. In addition, state auditors such as the tax office have it much easier to find their way around company financial statements, because all financial statements are structured according to the same scheme.

Summary overview:

Internal accounting External accounting
The goal Documentation, planning, control and management Payment measurement and information function
The addressees Internal persons such as the company management Persons outside the company such as creditors, suppliers or shareholders
Applicable legal regulations As a rule, there are no statutory regulations Commercial and tax regulations must be observed
The base size Costs and revenues as well as deposits and withdrawals Expenses and income as well as incoming and outgoing payments
The reference object Either a single area in the company or the entire company or a group Always the entire company or the entire group
The reference period The reference space depends on the respective purpose of the invoice: during the year in the cost / performance calculation and for several years in the investment calculation Usually exactly one year
Relevant instruments Investment, finance, cost and performance accounting Balance sheet, notes, statement of equity, management report, segment reporting, cash flow, income statement

Accounting according to HGB and IFRS

There is national accounting according to HGB and international accounting according to IFRS. Both differ in fundamental things. We’ll tell you what the differences between the two types of accounting are in the following lines:

National accounting (HGB)

Before we can devote ourselves to national accounting in more detail, we would like to briefly explain the term “HGB” to you. The abbreviation “HGB” stands for the German Commercial Code. This regulates all the important points with regard to the commercial law applicable in Germany. The commercial code is primarily based on the fact that the legal certificate is generally assumed to be given. This makes all legal transactions between merchants much easier.

In addition to these core regulations, the HGB also deals with other legal forms . These include the following: The limited partnership (KG), the open trading company (OHG)  and the silent partnership. But regulations for corporations can also be found in the German Commercial Code. This topic mainly deals with financial statements, reports and supplementary regulations for financial service providers such as insurance companies, banks and cooperatives.

Worth knowing: The HGB is strongly influenced by European legislation, so the German Commercial Code is a constantly changing law. Nevertheless, the HGB forms the basis of the accounting rules in Germany.


Meaning of Section 18 of the Income Tax Act

Meaning of Section 18 of the Income Tax Act

The German tax law is not only one of the most extensive of its kind in the world, but also one of the most complicated. This is not as important for an employee in a normal occupation subject to social insurance as it is, for example, for you as a self-employed person. A fundamental distinction is made here as to whether your activity is to be described as exercising a trade or whether you are a freelancer. In Section 18 of the Income Tax Act, a distinction is made between what is meant by income from self-employment.

What is § 18 EStG?

Section 18 of the Income Tax Act describes the tax delimitation of self-employed work compared to other types of income. This paragraph applies to income from professional activities. Section 18 of the Income Tax Act (EStG), paragraph 1, describes which professions and professional groups are to be recognized as freelancers and thus fall under this law with regard to taxation.

What is Freelance Income?

If you work as a freelance, this means first of all, roughly speaking, that you are selling to customers, clients or patients a service that you have created yourself. This is very different from a self-employed trader. As a freelancer, you have to provide evidence of training that entitles you to practice. This is usually not the case with a trade. As a freelancer, you are very dependent on your skills and knowledge. Therefore, in § 18 EStG, you are also granted that you incur fewer costs, i.e. taxes, than is the case with a commercial enterprise.

Which professions fall under the designation of freelancers?

18 EStG defines who is a freelancer from a tax law perspective. There is the so-called catalog of freelancers for this. In addition, it is stipulated that as a freelancer, if your profession is listed in this catalog, you do not have to draw up a balance sheet . You are also not obliged to pay trade tax and you are not a compulsory member of the Chamber of Commerce and Industry. The catalog of freelancers lists professions that are self-employed activities in the following areas:

  • scientific activities
  • writing activities
  • artistic activities
  • educational activities
  • teaching activities

Four groups, in which the catalog professions are classified, are derived from these areas. These four groups are:

  • Health professions
  • Legal and business advisory professions
  • Technical and scientific professions
  • Media and language professions

In plain language, this results in the following professions, which are considered freelance activities.

doctors Architects Dentists
dentists Commercial chemist Physiotherapists
Veterinarians Auditors Journalists
Lawyers tax consultant Photo reporter
Notaries Advisory business and economists interpreter
Patent attorneys Sworn accountants translator
Surveyors Tax agents Pilots
Engineers Naturopath Similar professions

What are similar professions?

You will now wonder what similar professions mean. This is not defined in § 18 EStG. In this case, the rule applies that it is checked in each individual case whether this similar occupation can be assigned to the catalog of freelancers. Both case law and an expert opinion can bring clarity here. For example, for a long time it was very controversial whether a computer scientist is also a freelancer. In the meantime, the law has developed some practical principles that are applied. The broader and deeper a completed training has taken place and can also be proven, the more chances there are of being recognized as a freelancer. For example, a qualified computer scientist has been a freelancer for a long time, even if he cannot be found in the catalog.

Who is a freelancer and who runs a business?

You will only be recognized as a freelancer if you, as an entrepreneur, meet the characteristics, without exception, that are also indicative of a catalog occupation. If this is not the case, the classification as a trader takes place. The definition from a legal point of view is that for a freelance activity there must be adequate professional training or a university degree.

Important! You are also freelance if you are assigned to a certain group and employ appropriately trained workers in your company. In this case, the prerequisite is that your specialist knowledge is correspondingly high, that you work in a managerial and independent manner. This means that you can also hire employees in your company as a freelancer.

The indicators for freelance work

In the Income Tax Act itself, there is no precise definition of liberal professions. As mentioned, only the catalog of freelancers is listed in § 18 EStG Paragraph 1. However, experts in tax and legal matters define liberal professions as follows. The freelancer must carry out his profession under the following conditions:

  • The basis for his activity is his special professional qualification or his special creative talent
  • he has to do it personally, in a managerial and responsible manner
  • he must be completely independent from a technical point of view.
criteria description
Professional qualification Tax law is linked to the professional code if it provides that you, as a freelancer, can submit a legal professional code such as an exam before you are allowed to carry out this activity and you are also allowed to use the corresponding professional title.
Creative talent With this criterion, it is not enough if you yourself are perhaps enthusiastic about your singing voice. Recognized artists usually decide whether they have a creative talent. There is a well-known definition by Joseph Beuys, who says that everyone can be an artist. However, it is not made that easy for you when classifying liberal professions.
Personal exercise To meet the requirements of a freelancer, your job performance must be paramount. It is not enough if you only bring capital into your company, as is possible with a commercial enterprise, for example. Nevertheless, you can of course hire employees to support you in your work.
Management and personal responsibility You have to be managerial and responsible at all times in your work. As already described, you can get employees on board. But you yourself have to remain the leading head. In the event of illness, for example, you can be represented, but only by a specialist with the appropriate qualifications.

What types of profit determination are there for the self-employed?


The determination of profits is always dependent on the accounting requirement for the self-employed .

Another criterion for determining profits is what is known as the type of profit income.

Type of profit determination Profits from § 13 EStG: Agriculture and forestry Profits from § 15 EStG: commercial enterprise Profits from § 18: independent work
Determination according to average rates Possible if there is no legal obligation to keep accounts
Business asset comparison In the event of a legal obligation to keep books or in the case of voluntary keeping of books With legal obligation Only if books are kept voluntarily. There is no statutory accounting requirement
Income surplus account If no books are kept, it is not required by law and the application of § 13a EStG is not given If there is no statutory accounting requirement and books are not kept voluntarily If there is no voluntary keeping of books

Use for secondary employment

If you do a freelance job that is only part of the job, § 18 EStG also applies in this case. The tax-relevant profit is also relevant here. From a tax point of view, it does not matter whether you generate your income from main or secondary employment. This is why there are no separate tax regulations for secondary employment in the liberal professions, as regulated in § 18 EStG.

How does § 18 EStG apply to partnerships?

With partnerships you have to pay particular attention to the validity of § 18 EStG. The rule here is that this paragraph only applies if ALL co-entrepreneurs also perform activities within the meaning of the freelance definition. If there is a co-entrepreneur who does not meet these requirements, the entire company is considered a commercial enterprise. As a partnership also is here GbR , the civil-law counted.


  • Section 18 of the Income Tax Act regulates which activities count as freelance activities
  • There is no obligation to keep accounts under Section 18 of the Income Tax Act. A simple EÜR is sufficient, which you can easily create with the help of an EÜR template .
  • The allocation of whether it is a freelance occupation is based on the catalog of freelancers defined in Section 18 of the Income Tax Act
  • Section 18 of the EStG also applies if the freelance activity is only carried out as a sideline.


Paragraph 18 of the Income Tax Act describes the differentiation between freelance work and self-employed work from a tax point of view. For you as the founder, it is important to know whether your profession fulfills the status of a freelance activity. This is also regulated in § 18 EstG. A so-called catalog of freelancers is available here to classify occupations. You will find freelance jobs mainly in the fields of business and law, media and language, technology and science and the medical profession.

Income Tax Act

Meaning of Tax Liability of the Beneficiary

Meaning of Tax Liability of the Beneficiary

Globalization continues to advance and companies have long been active internationally. In order to ensure proper invoicing, the recipient of the service is liable for tax in accordance with § 13b UStG in some cases . You can find out here whether you fall into the reverse charge procedure.

What does the recipient’s tax liability mean?

The tax liability of the service recipient according to § 13b UStG occurs when internationally active companies work together and are based in different countries. In such a case, as a service provider, you can only issue your invoice in the form of a net invoice . A so-called reverse charge invoice means that your customer must determine the sales tax himself and then claim it from the responsible tax office. This amount can be shown as an input tax deduction . You can find numerous templates for a reverse charge invoice on the Internet. You only need to fill in the pre-filled template with your individual details and you can be sure that all mandatory information on an invoice is included are included.

What causes the change of tax liability of the service recipient?

Paragraph 13b of the Sales Tax Act clearly stipulates which services must be taxed according to the so-called reverse charge principle:

Supplier Receiver § Importance
Entrepreneurs abroad – within the European Union Entrepreneur or legal person § 13b Abs. 1 UStG This includes other services that are carried out by a company in another EU country.
Entrepreneurs abroad – outside the European Union Entrepreneur or legal person § 13b Abs. 2 Nr. 1 UStG Both other services and work deliveries from abroad must be invoiced as a reverse charge service in accordance with Section 13b (2) No. 1 UStG.
Collateral provider Entrepreneur or legal person § 13b Abs. 2 Nr. 2 UStG The recipient of the service is liable for tax if items are delivered via a security provider. However, this procedure must take place outside of bankruptcy proceedings.
Real estate transfer tax Entrepreneur or legal person § 13b Abs. 2 Nr. 3 UStG All sales that fall under the law of real estate transfer tax and at the same time are waived the VAT exemption.
Construction work Entrepreneur or legal person § 13b Abs. 2 Nr. 4 UStG According to § 13b, all types of construction work are to be invoiced using the reverse charge procedure. This does not include monitoring and planning services.
Deliveries of electricity and gas Entrepreneur § 13b Abs. 2 Nr. 5 UStG If electricity is provided by a supplier based abroad, the recipient of the service is liable for tax. Compare also § 3g UStG
Building cleaning Other building cleaning companies only § 13b Abs. 2 Nr. 8 UStG Building cleaning can only be charged without sales tax if the services are between two companies that are both active in the cleaning industry.
Gold ware Entrepreneur § 13b Abs. 2 Nr. 9 UStG From a minimum of 325 thousandths of a fineness gold goods are to be settled according to 13b with the tax liability of the service recipient.
Delivery of certain metals Entrepreneur Section 13b (2) No. 11 UStG All metals that are described in Appendix 4 UStG are to be settled in accordance with 13b.
Delivery of scrap metals Entrepreneur § 13b Abs. 2 Nr. 7 UStG Industrial scrap, scrap metal and other waste materials are subject to the reverse charge procedure.
Deliveries of telecommunications equipment Entrepreneur § 13b Abs. 2 Nr. 10 UStG From a minimum amount of 5,000 euros, the tax liability lies with the recipient of the service.
Emissions trading Entrepreneur § 13b Abs. 2 Nr. 6 UStG Section 3 No. 3 of the Greenhouse Emissions Trading Act describes the transfer of authorizations which, according to Section 13b UStG, must be offset without sales tax.

When is the tax liability not transferred to the recipient of the service?

According to Paragraph 13b (6) of the UStG, there are some exceptions for which no tax liability of the recipient of the service can be claimed in the invoice. The basic requirement is always that the service provider is based abroad. The following services do not fall under the normal regulations of § 13b UStG:

  • Transportation of people by taxi
  • Cross-border passenger transport by air
  • Passenger transport in accordance with Section 16 (5) UStG “Individual transport taxation”
  • Granting of entry authorizations for exhibitions, congresses or trade fairs
  • Restoration services that take place on the ship or in the train
  • Other services that have to do with the events of exhibitions or trade fairs

In plain English, this means that you submit a normal gross invoice including sales tax to your customers if you are active in the above-mentioned service sectors.

What does this mean for your invoicing?

As a supplier, you are usually responsible for calculating the sales tax for the invoice amount and paying it to the tax office. However, if the recipient of the service is liable for tax in accordance with § 13b UStG, you are not allowed to state any sales tax on your invoice. Only a note for the beneficiary needs to be given. This can look like this:

  • “§ 13b Tax liability of the recipient of the service sales tax law.”
  • “The invoice amount is stated without sales tax, since the reverse charge procedure applies here.”
  • “According to § 13b UStG, the recipient of the service owes the sales tax.”


With an invoice program you can easily create your invoices with reference to the tax liability of the service recipient.

Who has to issue the invoice and who has to pay the sales tax?

The regulations regarding intra-community services are mandatory. As a service provider, you have to issue an invoice with the wording on the tax liability of the recipient of the service. Well, if you issue the invoice properly, your customer will be obliged to submit the sales tax to the tax office. If you issue a gross invoice by mistake, you will have to pay the tax amount in addition.

Briefly summarized: FAQ on the subject of “Tax liability of the service recipient”

Why reverse charge?

The reverse charge procedure is intended to avoid tax fraud based on the carousel principle. Here, the tax liability is reversed. This means that it is not you as the biller but your customer who must pay the sales tax. So you make a net invoice yourself.

What is Clause 13b?

Paragraph 13b UStG stipulates when the recipient of the service is liable for tax. Accordingly, your customer has to pay the sales tax to the tax office if the following cases exist:

  • You are based in (EU) countries and have your company headquarters there.
  • If it is a sale by the protection seller that takes place outside of bankruptcy proceedings.
  • For sales that fall under the Land Transfer Tax Act.
  • When construction work is performed on a company that is itself active in the construction industry.
  • When you bill for gas or electricity deliveries. The same applies to scrap metal, industrial scrap and other waste materials in accordance with Appendix 3 UStG
  • For deliveries of telecommunications equipment with a value of more than 5,000 euros.
  • For gold goods with a fineness of at least 325 thousandths.
  • If you deliver metals that are listed in Appendix 4 UStG.
  • For building cleaning that is carried out for other building cleaning companies.

What is the beneficiary?

The term “recipient of services” is understood to mean the person who uses your services. So, in simple terms, these are your customers.

What is an intra-community other service?

An intra-community service is a service in which the recipient and the provider are located in two different EU member states. Both parties must be active as entrepreneurs. In the UStG, other services are generally understood to mean services. If these conditions are met, the invoice has the tax liability of the recipient of the service. In such a case, the service is considered to have been carried out at the customer’s company headquarters, regardless of where the service provider actually provides the service.


The introduction of the reversal of a tax liability towards the tax office was introduced to prevent possible fraud of various entrepreneurs. According to § 13b UStG, construction work, intra-community services, trading in gold, electricity and much more are invoiced with the so-called reverse charge process under certain conditions. The reference to the tax liability of the service recipient must be clearly legible in the invoice. A tax liability of the service recipient is settled via the SKR 04 account in your annual balance sheet.

Tax Liability of the Beneficiary

Meaning of Social Injustice 2

Meaning of Social Injustice 2

Inequality in the Labor Market

Data on inequality in the Brazilian labor market confirm the persistence of an old social wound. According to a survey by the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese) released on Tuesday, blacks and browns have fewer opportunities than whites.

Data on inequality in the Brazilian labor market confirm the persistence of an old social wound. According to a survey by the Inter-Union Department of Statistics and Socioeconomic Studies (Dieese) released on Tuesday, blacks and browns have fewer opportunities than whites. The activities they perform require less qualification. As a result, wages are lower. The figures show a full-length portrait of the enormous injustice that exists in the country. Blacks and browns make up almost half of the population. No less than 46%. But the average income of those who find the Southeast. In the most developed region of Brazil, whites received a monthly average of 4.5 minimum wages in 2001; blacks, 2.3; the brown ones, 2.2.

The research presents data capable of explaining the disparity in remuneration. The less privileged ethnic group finds occupation in agriculture, civil construction and provision of services, mainly domestic. These are activities that require limited education and little qualification.

A vicious circle is formed. Non-whites earn less because they work in activities that pay poorly. They work in activities that pay poorly because they lack the conditions to compete for jobs that pay higher wages. Without sufficient income, they are unable to seek better qualification and, with that, to ascend socially. The unevenness stems much more from poverty than from color. Here, undoubtedly, is the knot that needs to be untied to reduce the injustice that prevailed in Brazilian society for 500 years. Compensatory policies are welcome in the short term. They keep children in classrooms and prevent young people from entering the labor market early. But they are not the definitive answer to the problem.

The challenge necessarily involves the excellence of the public school. Only with access to high-level education, cutting-edge technology, and diversified reading, is it possible to make the dispute for good jobs democratic. In short: by strengthening the weak link in the chain, the possibility of narrowing the gap between the poor and the rich opens up.

The Issue of Agrarian Reform: An old Brazilian challenge

The poor distribution of land in Brazil has historical reasons, and the struggle for land reform involves economic, political and social aspects. The land issue affects the interests of a quarter of the Brazilian population who make their living from the countryside, between large and small farmers, ranchers, rural workers and the landless. Setting up a new land structure that is socially just and economically viable is one of the biggest challenges in Brazil. In the opinion of some scholars, the agrarian question is for the Republic just as slavery was for the Monarchy. In a way, the country was freed when it freed slaves. When you no longer need to discuss land ownership, you will have achieved new liberation.

With its territorial privilege, Brazil should never have a conflicted field. There are more than 371 million hectares ready for agriculture in the country, a huge area, which is equivalent to the territories of Argentina, France, Germany and Uruguay combined. But only a relatively small portion of that land has any type of plantation. About half are used for livestock. What is left is what the experts call idle land. It does not produce 1 liter of milk, a sack of soybeans, 1 kilo of potatoes or a bunch of grapes. Behind so much idle land is another Brazilian agrarian problem. Until the past decade, almost half of the arable land was still in the hands of 1% of farmers, while a tiny portion, less than 3%, belonged to 3.1 million rural producers.

“The agrarian problem in the country is in the concentration of land, one of the highest in the world, and in the latifundium that produces nothing”, says professor José Vicente Tavares dos Santos, dean of the Federal University of Rio Grande do Sul. with its Latin American neighbors, Brazil is a champion in land concentration. It does not come out of the lead nor compared to countries where the issue is explosive, such as India or Pakistan. Gathering so much land in the hands of a few and vast unproductive extensions, Brazil set up its own scenario to set the field on fire. This is where conflicts arise, which in the last twenty years have claimed hundreds of deaths.

The Brazilian agrarian problem began in 1850, when the slave trade ended and the Empire, under pressure from farmers, decided to change the property regime. Until then, the land was occupied and the emperor was asked for a title. From then on, with the threat of slaves becoming rural landowners, no longer constituting a backyard of almost free labor, the regime became that of purchase, and no longer of possession. ”While labor was slave , the land was free. When work was free, the land became a slave, ”says professor José de Souza Martins, from the University of São Paulo. At the time, the United States also discussed land ownership. Only they did the exact opposite. Instead of preventing access to land, they opened the west of the country to anyone who wanted to occupy it – only the slave owners of the south were excluded. Thus, an agricultural power, a consumer market and a more democratic culture were created, since it was founded in a society of millions of owners.

Even if smallholders were unable to produce for the market, but only enough for their livelihood, it would already be a way out, at least, of urban misery. “Even being a Jeca Tatu is better than living in the favela,” says Professor Martins. In addition, settlements can be a solution to the tremendous migration that exists in the country. Any migratory flow has an agrarian problem behind it. There are the most evident ones, like the gauchos who went to Rondônia in the 70s or the northeasterners who are looking for a job in São Paulo. There are the most invisible, as in the interior of São Paulo, in the Ribeirão Preto region, the so-called Brazilian California, where 50,000 cold-buoys work in cutting cane from the alcohol and sugar mills for nine months. In the other three months, they return to their region of origin – most come from the very poor Vale do Jequitinhonha , in the north of Minas Gerais.

The settlement policy is not a cheap alternative. The government spends up to R $ 30,000 on each family that wins a piece of land. The creation of a job in commerce costs 40,000 reais. In the industry, 80,000. But these expenses are from the private sector, while, in the countryside, they would have to come from the government. It is pure state investment, even if the return, in this case, is high. Of every 30,000 reais invested, it is estimated that 23,000 will return to their coffers after a few years, in the form of taxes and even loan payments. In order to promote agrarian reform on a large scale, money is needed that never ends. It would be wrong, however, in the name of the impossibility of doing the most, to refuse to do even the least. The price of this refusal is there, in plain sight: wild urbanization, rising crime,


We all know that justice is done by men and that is why it is still full of partial interests and views of what is understood today as right or wrong. I say today because if we compare our laws with those of the Middle Ages, we will conclude that the latter are barbaric and monstrous, but at that time they were considered fair and natural. As much as we tried to leave them free from our passions, our Laws would still be imperfect because man cannot understand all Justice and we would still have the excluded, the ones that he would not be able to end, the “wronged”.

Contrary to human law, there is the one left by Jesus, which fits into any condition of human understanding, at any time or place, because it is based on the conscience of each person, on what each one of the best, “wishes to others what we would wish for ourselves ”. In this sense of Justice, add the collective character and the individual character prevails, since we are each responsible for applying it in our daily lives. We have not yet achieved it because we are extremely selfish beings, thinking only of ourselves, wishing the best for ourselves and others who take care of themselves, remembering the popular jargon of “each one for himself”.

If we verify that the responsibility is individual and that the small group is what makes the big, we will recognize that there is no “Social Injustice”, but our “Immense Egoism”.

Social Injustice 2

Meanings of Reminder

Meanings of Reminder

A reminder is also known as a payment reminder. It serves to formally put a debtor in default. This can and must be done if the customer does not pay an invoice on time. The written form is not compulsory, but you should send a warning in writing for reasons of evidence.

What is a reminder?

According to TOPBBACOLLEGES.COM, a reminder is a payment reminder. You have to clearly ask the creditor to pay an open account. The customer can be threatened with legal action with the reminder if he does not comply with the payment request. However, it is contrary to custom to do this directly when the first reminder is issued. Writing a reminder is subject to certain conditions.

The basis is always an invoice that has already been issued. When writing an invoice, you set a payment term . If the debtor exceeds the deadline set by the obligee in his invoice, a reminder may be issued. If a debtor informs the creditor that he will not pay the bill, there is no need to write a reminder. However, you can and should issue a reminder for reasons of evidence. With the help of the bank interface, checking the open items is child’s play, so that you always have an overview of open and overdue invoices.

When do you send a reminder?

As a rule, you do not send a reminder immediately if the customer has not met his payment term and it has only just passed. Usually, a dunning letter is only sent if the debtor has not paid the invoice within 30 days of the end of the set payment term. Special software is available for monitoring the payment dates, which takes over the invoicing and checking of the payment dates.

In general, the first reminder does not charge any reminder fees or default interest. You should only charge dunning fees with the second reminder. Upper limits apply to the reminder fees, which are regulated depending on the district of the respective higher regional court. Depending on the respective federal state, different upper limits apply. More on the subject of “dunning costs” below.

What reminder fees can I charge?

In essence, the law does not recognize any item that is called “dunning fees”. It is only regulated that the obligee can assert damage caused by default in the event of non-payment. This damage caused by delay is made up of

  • The cost of creating and sending the reminder
  • Late payment interest.

late payment interest

The default interest that may be charged is regulated very precisely. A creditor may raise five points above the base rate on the day on which the debtor is in default. The base rate is set by the Deutsche Bundesbank and published on the Internet by special portals. The base rate is currently -0.88 percent. This means that a creditor is entitled to interest and invoice the amount owed at 5.88 percent.

Calculation example

100 euros are owed over a period of 30 days. Then the debt interest is calculated as follows: 100 * 0.0588 / 12 = 49 cents

Dunning costs and collection

When it comes to the costs of a reminder, the situation is not that clear. If the creditor himself sends a letter, he can only invoice the costs for paper and postage. In most cases, the dunning costs then amount to around 5 euros. On the other hand, it becomes more expensive for the debtor if the creditor engages a debt collection company. Because the costs that this company charges, the creditor can charge the debtor. This quickly adds up to three-digit dunning costs.

However, the costs for the debt collection agency may not exceed the rates that a lawyer may apply for the same service. Therefore, the reminder fees are closely based on the fee schedule for lawyers. In addition, the creditor must disclose in detail the costs incurred as a result of the reminder. So you cannot estimate a flat rate of 50 euros without actually incurring these costs.

How do you send a reminder?

You generally send a written warning, and you have to refer to the respective invoice. You can create a dunning letter using a form. Usually this is done with the company’s letterhead and a corresponding text. You put the debtor in default and should clearly communicate this fact. If you want to write a reminder, you can send it by registered mail and return receipt. So you have such evidence that and when you sent the reminder. As a rule, you send three reminders, two weeks apart, before taking legal action.

What else should you watch out for when dunning?

When writing a reminder, the creditor should always remember that the reminder is a customer. Even if it is annoying when people do not pay their bills – attacking, threatening or abusive does not help. Apart from a lost customer, nothing has been gained this way.

When choosing a suitable debt collection company, one should not be guided by emotional aspects, but rather discuss with the service provider exactly the “pace” with which they should proceed against their own customers.


Meaning of Social Injustice 1

Meaning of Social Injustice 1

In the media we have collected information that tells us about needy children experiencing hunger and cold, homeless families, the unemployed, poor distribution of income, etc., leaving us stunned by so much “ Social Injustice ”.

In fact, Social Injustice is nothing more than the fact that there are situations in society that favor only a percentage (usually smaller) of the population while another part is left without access to the means, essential or not, for man.

In doing the research, we saw how comprehensive the subject that was entrusted to us is. Therefore, in the course of the work, we will mention some of the points that are part of Social Injustice.


Among the calamities that periodically plague the Earth, hunger stands out as a remnant of evolutionary primacy in the social area in which the human creature is found.

In a civilized society, in which someone dies of hunger , respect for life and human dignity has completely disappeared.

Hunger has always played a major role in the culture of peoples, making the periods in which it manifested in Egypt and the Middle Ages, several times during the wars, particularly that of the Hundred Years, and which has been repeated in the countries famous for its hideousness. poor in Africa, Asia and the Americas in modern times.

In a just society, the phantom of hunger could not manifest with the destructive rudeness, because the minimum right that the citizen has is to feed himself.

Even more cruel is the phenomenon of hunger, when it can be predicted, and, of course, avoided, or, at least, measures taken to diminish its gravity, mitigating the terrible consequences of the trail of destruction it leaves.

Not only is death from hunger hideous, but there are also the regrettable effects of it, such as the body’s lack of nutrition, expressed through a mental, emotional and organic problem.

The hungry individual becomes violent and attacks, as occurs with the animal that goes out, starving, hunting, being worse in the one who sees the family in agonized crackle, between hallucination and crime, due to the absolute lack of bread.

There are several factors that account for hunger in the world, including: the arable surface of the planet, which is insufficient to meet human needs; the diminished or almost zero purchasing power of the people; the ever surprising demographic increase; the small production yield per hectare; difficulty in transporting food; climatic variations; irregular and malformed eating habits; and, above all, human greed, the disinterest of governments when insensitive and greedy.

A demonstration of unusual wickedness is the presence of hunger on Earth, since the excess that is wasted would give to minimize the specter of despair of millions of creatures relegated to abandon and death.

Emergency measures are undoubtedly useful, however, having a character more of liberation from the conscience of guilt, than even of helping the disoriented crowds, whose disfigured facies frighten those who sleep demented by power and dissociated from the responsibility to comply the duties towards those who elected them for high administrative functions, at that moment fearing that the hungry will overthrow them from the position they enjoy…

With the exception of dictators, who have always ruled with the criminal dagger of discrimination, reserving stocked granaries for the soldiers who preserve them in command, becoming execrable, the Heads of Democratic States have a duty to avoid hunger or to resort to methods and techniques that reduce its harmful effects.

A just society is one that watches over its most needy members, contributing resources to elevate its citizens, offering them the conditions to which they are entitled, since the conquest of human rights after the French Revolution of 1789, when hideousness and governmental perversity gave way to freedom, fraternity and equality.

There remain, however, even today, several conditions equivalent to those that the philosophers of the Revolution tried to revert, and for whose purpose some of them gave blood and life, dreaming of the day when all human beings could enjoy at least food , housing, education, work, health, recreation, which are still denied.

In a free and competitive society, one should not only give food during calamitous situations, but create conditions for them to exist and be earned with dignity, instead of being offered as alms or charitable actions, in whose opportunities they become political flags or strictures of religious exaltation, exposing the miserable to social compassion, when everyone deserves, instead, respect and opportunity.

The hunger industry, on the other hand, has been maintained to assist ignoble individuals, who use it for illusory periodic electoral promises, when it is said that it will be promptly eliminated.

Having achieved the desired ends, however, the machine of disinterest in the people continues to maintain it, in order to be outrageous and more serious in the next opportunity.

Paradoxically, the war arsenals of developed countries accumulate weapons of high destructive power, which consume billions of dollars annually, aiming at destruction and death, when that money could be used for the preservation and ennoblement of millions of lives, eliminating hunger and the diseases that lurk.

On the other hand, warehouses and silos spread all over the world are full of grains, waiting for the acceleration and high prices, many of them producing high expenses, while part of their reserves rot or are devoured by pests, stimulating the hungry crowds to appeal to the plunder, for disorder, for mad violence. In some circumstances and places, they are stimulated by other interests, equally sordid, in the face of the outrageous measure of government officials who do not take preventive measures or organize work fronts, with the opening of wells and weirs to reverse the situation at the first opportunity, paying the amount due. rude effort of workers with fair wages and through these forgotten foods.

Social Injustice 1

Meanings of Entrepreneur Part II

Meanings of Entrepreneur Part II

The different directions of entrepreneurship

It would be fundamentally wrong to speak of THE entrepreneurship. Rather, this phenomenon is broken down into further sub-categories.

High-tech entrepreneurship

Here the corporate philosophy revolves primarily around the area of ​​innovative technology. It is characteristic that entrepreneurs often have to invest comparatively large sums here in order to be successful in the long term. The above-mentioned offers from funding programs are used comparatively often here.

Regional entrepreneurship

According to SPORTINGOLOGY.COM, entrepreneurs who focus on regional entrepreneurship focus – as the name suggests – on the special characteristics of their region. This is often reflected, among other things, in an individual corporate philosophy.

Social entrepreneurship

The addition “social” plays an important role with regard to this type of entrepreneurship. The entrepreneurs deal in their (sometimes very creative and unusual) ideas with solving social problems.

Corporate entrepreneurship

In a certain way, entrepreneurs are also characterized by their “thinking differently” in different areas. In the course of corporate entrepreneurship, great value is placed on not just living these characteristics at the beginning of a start-up, but also practicing them on an ongoing basis. This is to ensure that the problems of everyday life are met in an individual, creative way and that one’s own “roots” and the goal that stands above everything are not forgotten.


In this area of ​​entrepreneurship, the focus is on the environment or environmental protection. In this segment, it is often possible to specifically identify gaps in the market and ultimately to fill them.

Senior Entrepreneurship

Senior entrepreneurship is the name of a special phenomenon. Because: nowadays, more and more older people are deciding to start their own business. While some decisions of this kind are also the fear of not finding a new job in old age, others see senior entrepreneurship as an opportunity to realize oneself again before retirement.

Serial entrepreneurship

To put it simply, these are multiple founders. The specialty: a serial entrepreneur is never involved in several start-ups at the same time. This, by the way, sets him apart from the habitual entrepreneur.


Companies that work according to intrapreneurship pursue the goal that their employees should behave as if they were entrepreneurs. This is to ensure better identification with a brand.

Which entrepreneurs should you know?

Many successful entrepreneurs come from the USA. The best-known representatives here include …:

  • Steve Jobs, the man behind Apple
  • Jeff Bezos, the founder of Amazon
  • Bill Gates, the founder of Microsoft and “by the way” also the richest person in the world.

They are all probably perfect examples that the mix of an innovative idea and assertiveness can help you ultimately even become a millionaire or billionaire.

Inspirational words from experienced entrepreneurs

Entrepreneurs know the problem: sometimes it seems as if their own business idea has failed. If you keep playing with the idea of ​​literally simply giving up and switching back to a permanent position, it can help to deal with inspiring thoughts and quotes from experienced entrepreneurs.

Quotes like Larry Page’s. “Always do a little more than is expected of you!” Or “There is no point in being a creative and original thinker these days in the business world if you are not able to sell what you create. “David Ogilvy can often be found on relevant pages and can help to overcome one or the other moral low point.

Which entrepreneurs are there in Germany?

A look at the German economy shows that it would definitely be wrong to look exclusively to America when looking for successful entrepreneurs. Because there are also many people in Germany who have made the leap to success.

The most famous examples here include:

  • Natalie Mekelburger from Coroplast
  • Joseph Wilhelm von Rapunzel
  • Renate Pilz from Pilz GmbH & Co. KG
  • Adrian Pausder from Thermondo GmbH in Berlin.

Reading for the real entrepreneur spirit

Are you at the beginning of your career and want to find out more about your chances and possibilities? Maybe you are also looking for a little motivation? In all of these cases, it can help to focus on the right reading. But which books are particularly recommended here? Basically, the variety of books available naturally allows you to choose a work that is optimally adapted to your expectations.

However, the following are particularly popular in the field of entrepreneur books:

  • “Tools of the Titans” (T. Ferriss)
  • “Private Label: E-Commerce with Own Brands” (A. Frank)
  • “The 4-hour startup” (F. Plötz)
  • “Storytelling for companies” (M. Rupp).

Especially in connection with books about entrepreneurship, it is of course also true that you don’t have to read the classic chapter by chapter here. Rather, it can make sense to secure several books and to deal with the individual topics – as required – and to mark important points, similar to those in your studies.

Entrepreneurs Organization Germany

The Entrepreneurs Organization Germany offers a broad network. As part of the organization, interested parties not only have the opportunity to inspire each other, but can also take part in training courses. The entire organization is based on a voluntary principle and has been continuously developed over the years.

The result: an even broader range of offers, which can be ideally adapted to your individual corporate goals and with which you can not only promote yourself, but also any employees.

Step by step to becoming an entrepreneur

Developing an entrepreneur does not happen overnight, but is the result of a long process. It is particularly characteristic here that various steps are taken on the way to the “big goal”.

How do I become an entrepreneur?

Good question! In fact, there is no real secret recipe that you can use here. One factor that forms the basis for further developments here is the character of the entrepreneur. Because he decides how to proceed – even in crisis situations. In addition to character, it is of course also important to rely on other factors. For example, appropriate training and participation in training courses also play a major role here. Inspirational content can also often be found at trade fairs.

Focus on your goal!

This is an excellent tip that many successful people take to heart. Anyone who is annoyed about long working hours, pressure or one or the other financial bottleneck should keep in mind why they are taking on life as an entrepreneur and what advantages this decision offers them. Because who knows what he will take all the effort for, also knows that reaching the goal is worth all the effort.

Become a collector of information!

The secret of a good entrepreneur is, among other things, to think outside the box and, accordingly, to brainstorm generously. Who knows if certain information will not be helpful in the future, even if it doesn’t appear to be at first glance?

Fast adaptability and fast learning are required

Successful entrepreneurs also differ from their colleagues in their ability to adapt, among other things. This means that they can ideally adapt to changes in the market, for example trends, and design their range accordingly.

Communicate with everyone and everyone

As simple as it sounds: (almost) every conversation can help you! Therefore, you should never prematurely exclude someone as a conversation partner. After all, this could also be a potential customer who can tell you in a conversation what he expects from your product.

Good financial planning is essential

Even the very best idea not only needs a motivated entrepreneur, but also a corresponding financial cushion. It is up to you whether you have saved this up or rely on a loan. Of course, the amount of the budget required also depends on your particular business idea.

Meanings of Entrepreneur Part I

Meanings of Entrepreneur Part I

The term “entrepreneur” is being used more and more frequently. The name comes from French and means – freely translated – something like “company” or “entrepreneur”. Strictly speaking, however, there are also differences between a classic entrepreneur and an entrepreneur. In addition, in contrast to the typical manager, the entrepreneur is not employed, but the founder of a company himself.

What is an entrepreneur?

In summary, it is in an entrepreneur is an entrepreneur who deals with the founding of his own company independently made and according to their own responsibility is. It would therefore be wrong to see an entrepreneur as just a person who is trying (or has succeeded) in realizing his or her own idea. According to POLYHOBBIES.COM, a classic entrepreneur is not only characterized by his own company or his independence, but also by his special character and willpower.

Or to put it another way: when it comes to the question “Entrepreneur or not?” The “total package” decides. A special characteristic here is, for example, the will and the ability to reinvent your own brand again and again and thus stand out from the competition.

The entrepreneur – a colorful personality?

Many employees see the classic entrepreneur as a colorful personality who has not only managed to achieve their goals, but also enjoys other advantages, such as free time management and above-average earnings. But how realistic is this picture really? Reality shows: all the advantages of being an entrepreneur are also faced with major challenges.

A good entrepreneur must, among other things, go through:

  • his assertiveness
  • his courage
  • his willingness to work longer (and on weekends) if necessary
  • the ability to innovate

to remain successful in the long run. This is why many entrepreneurs find it difficult to go on vacation, especially in the early stages. Because: they have the feeling that they have to be continuously available. To escape this “vicious circle”, you need reliable employees who are able to represent the entrepreneur in his absence.

Therefore, no matter how dazzling existence as an entrepreneur may seem – behind the facade there is a lot of work, a lot of courage and certainly one or the other defeat.

The term – what does “entrepreneur” mean?

“Entrepreneur” is a French term made up of the two words “entre” and “prendre”. Freely translated from this results in the German word “undertake”.

Entrepreneurship as a process?

Even the most successful entrepreneurs started comparatively small at some point. Due to the fact that it not only takes a lot of effort but also patience, many self-employed people give up prematurely on the way to their “big goal” and opt for the classic permanent position again . In order to ultimately become an entrepreneur, however, it is important to go through exactly this process. It is part of enduring crises and not giving up.

During this development, it is not uncommon for the very character traits that are so important for an entrepreneur to become even more pronounced “by the way”. The result: a member of the economy who was not only brave enough to face resistance, but also to overcome it successfully.

Entrepreneurship as a management approach

However, parts of the entrepreneurial character can also be used to increase the productivity of an employee in a company. Employees who can identify themselves even better with a brand, for example, often work more efficiently and show more commitment.

These three things drive an entrepreneur

Of course, it is always important for a successful entrepreneur to drive yourself. But what is it actually that can inspire a classic entrepreneur to always give his best? Even if there can of course be differences, it is usually the same factors that are stated when asked about motivation.

  • Self-realization

Hardly any other area offers the opportunity to realize oneself as clearly as entrepreneurship. It is seldom easier to implement your own ideas and try them out independently.

  • The money

Entrepreneurs who don’t rely on passive income know that if they don’t work, they won’t make any money. Conversely, however, this means that income can “easily” be increased if more work is done. The willingness to work on weekends and at rather unusual times is therefore often higher here.

  • The success

A classic entrepreneur can usually identify better with his company than a full-time employee. The success that is based on your own ideas and work is often much more valuable here.

When is an entrepreneur an entrepreneur?

Basically, there is no specific point in time when the self-employed are no longer referred to as “self-employed” but as entrepreneurs. Rather, as already mentioned above, this is a process. Accordingly, there is much more to becoming an entrepreneur than registering your own brand or making your own decisions.

This particular professional group is characterized, among other things, by:

  • the famous “staying power” or perseverance
  • courage
  • a perspective that goes beyond the box
  • entrepreneurial thinking
  • innovative ideas

and ultimately through success. Many entrepreneurs have now made it into the tabloids and are therefore not only successful, but also well-known.

Funding from the federal and state governments

Entrepreneurs have the opportunity to take advantage of various federal and state funding . The chance of receiving appropriate funding here is particularly good if a company applies with an individual and correspondingly innovative model. Many entrepreneurs who receive appropriate support come directly from the university and have participated in various support programs from start-up centers here in the past. Accordingly, it is always worthwhile to find out more about your options.

Entrepreneur 1

Meanings of Claims

Meanings of Claims

When a claim is spoken of, then what is meant is a creditor’s claim to a performance by the debtor. This can be a cash benefit or another benefit.
A claim by an entrepreneur (creditor) is a claim against his supplier or customer (debtor) in the form of money, services or goods. The opposite of the requirement is the obligation.

The characteristics of claims

Accounts receivable primarily consist of financial claims, for example from a delivery of goods. However, if the consideration is not provided immediately, for example the amount is not paid cash on delivery, then there is a claim.

An example:

The company Weise & Weise delivered goods worth 30,000 euros to Mueller & Co. on July 1st, 2016. But Mueller & Co. will not settle the bill until July 20th, and Weise & Weise has a claim against Mueller & Co. up to this point.

The claims on the balance sheet

According to HOWSMB.COM, the receivables are posted and managed in the balance sheet on the assets side under the item current assets as “Receivables and other assets”. According to Section 266 of the German Commercial Code (HGB), they are divided into the following components:

  • Accounts receivable from deliveries and services: If a claim arises from a delivery or several deliveries or services against the customer, then this is referred to as a receivable from deliveries and services.
  • Receivables from affiliated companies: These receivables arise from business relationships between parent companies and subsidiaries.
  • The claims against companies in which there is a participation relationship: These are claims from claims against companies against which the company concerned holds shares, for example as the general partner of a GmbH.
  • Other assets: This item includes all assets that do not fall under one of the other three previous claims. This can include, for example, claims against the tax office, deposits or advances to employees.

The valuation of claims

All trade accounts receivable must be valued at the end of the financial year. This is done according to the so-called creditworthiness principle, according to the following categories:

  • The impeccable demands

These are claims that are expected to be received in full. Therefore, these receivables must be stated with the total gross amount (nominal amount).

  • The dubious claims

In the case of these claims, it is uncertain whether the payment will be received at the end of the year. For example, the debtor may have become insolvent or fail to pay the amount despite several reminders. These receivables are then posted to a separate “Doubtful Receivables” account so that a better overview is created.

  • The bad debts

If at the end of the year it can be expected that the claim will no longer be settled, then it is considered an uncollectible claim. A failed foreclosure can be cited as an example. These receivables can be written off in full and then, as part of a sales tax correction, the sales tax can also be reclaimed from the tax office.

The deferral of a claim

A deferral is an agreement between the two contracting parties, with which the due date of the claim is postponed beyond its due date. Despite the deferral, the debtor remains entitled to meet the claim early. Admittedly, the deferral of claims is not standardized by law, but the legislature has clearly regulated the consequences in the law.
In accordance with Section 205 of the German Civil Code (BGB), the limitation period for the claim is suspended, and this means that the limitation period does not begin to run. The deferral is an objection in the legal sense. The verbal agreement between the creditor and the debtor is sufficient for a deferral, because there are no formal requirements stipulated by the legislator.
In the context of tax law, the deferral of claims is an administrative act and this can be granted if the collection of the claim would mean considerable hardship for the debtor and the claim is not endangered by the deferral.

When is a claim time-barred?

For an entrepreneur, a payment default can quickly mean ruin and therefore every effort should be made to assert the claim in good time. However, since the shortened limitation periods in force in 2001, entrepreneurs have had to react quickly. A decisive sentence is set out in Section 214 (1) of the German Civil Code (BGB), and it applies here that a claim no longer has to be paid after the statute of limitations has expired. In plain language, that means that the entrepreneur can continue to demand his outstanding invoice from the customer. But the latter can enforce the statute of limitations via the objection and that means that in this case he no longer has to pay and the entrepreneur can no longer enforce his claim, which still exists, in court. There is only one thing left here: hope!

Business Claims

Meanings of Right Price Part III

Meanings of Right Price Part III

4. Which pricing strategy for the price calculation?

Different pricing strategies can be used for price calculation for different products. The price is classified in a lower, middle or upper price range. There are the following strategies:

High price strategy

The high price strategy will be used for products that have particular performance and / or quality advantages and a very good image on the market. The prices of the products are well above the average price on the market. Premium brands such as Chanel and Tesla use this strategy.

Medium price strategy

Products that are of average quality use this pricing strategy. This is often found with private label or non-exclusive branded items. It is often difficult for suppliers of these products because they are between the low-price and high-price suppliers. And so they are on the one hand under strong price pressure and on the other hand under high quality pressure.

Low price strategy

If the products only have the lowest quality level because the company wants to reduce and optimize costs as much as possible, the price is well below the market average. This is possible because large quantities of the product are produced and sold in order to secure market shares. In these cases, customers are particularly price-sensitive. If another company sells a similar product at a lower price, customers will buy from that company. An example of this are discounters such as Lidl or Kik.

Price differentiation

If a product is offered at different prices – for example through discounts at certain times of the day or season – we speak of price differentiation. The price can also be varied for different groups of people (corporate or end customers), regions or in relation to the sales volume. The price for a subscription can be cheaper than if an individual order is placed every month.

5. Allow for discounts, rebates and discounts

According to HEALTHKNOWING.COM, price reductions are used for price differentiation. This includes discounts , bonuses and cash discounts .

The discount can be deducted directly from the sales price as an absolute amount or percentage and must also be taken into account as this in the price calculation. The discount can be granted for high purchase quantities, but also as a first-time discount to win new customers. Typically, the amount of the discount can be very different – from 5 percent to 50 percent.

The customer only receives the bonus retrospectively, for example when he has made a certain turnover and receives a loyalty bonus for it.

If the invoice is paid within a certain payment period, for example 14 days, the customer can be granted a cash discount. Usually this is 2 or 3 percent.

Important: Discounts, bonuses and cash discounts must be taken into account when calculating the price. If the discounts are not factored in, this would reduce the profit.

6. How to calculate the right price

Using our example from Karl, we want to show you how you can now calculate the product price.

Direct material costs € 230.00
+ material
overheads € 80.00 = material costs € 310.00
+ production costs € 90.00
+ production
overheads € 35.00 = production costs € 435.00
+ administration overheads € 50.00
+ sales overheads € 35.00
= cost 520 €
.00 + profit (50% surcharge) € 260.00
= subtotal (cash sale price) € 780.00
+ discount (2% surcharge) € 15.60
= subtotal (target sales price) € 795.60
+ discount (10% surcharge) €
79.56 = total (list sales price net) € 875.16

So we get a net sales price per shelf of 875.16 euros from the price calculation. The sales tax must be added to the sales price.

7. After the calculation is before the calculation

Even after you have calculated the price of your product, you should check that price regularly. In this way you can see whether the calculated price is still correct or whether you need to adjust it. To do this, ask yourself the following questions:

  • Have you changed the prime costs?
  • Have you been able to reduce your costs? Or did they go up?
  • Have you taken all costs into account?
  • Have you hired new staff?
  • Did you sell more or less than planned?
  • Do you need to lower or increase the discounts?

All of these questions will help you to keep checking your pricing and, if necessary, to change the price.

Right Price 3

Meanings of Right Price Part II

Meanings of Right Price Part II

For Karl’s target group, this means: Assuming 20 percent of male Germans buy a new shelf once a year, of which only 15 percent are willing to spend more on a new shelf. Another 22 percent of them order their furniture online. That is the equivalent of 1,230,000 inhabitants. One percent of them would be Karl’s customers, i.e. 2,706. These order once a year. That means, that could be 225 potential customers for Karl’s shelf per month.

From this number it can be derived which price has to be calculated for the shelf and which income can be expected. This is of course only very roughly calculated. But is going in the right direction.

2. What are the real costs?

According to GRADPHYSICS.COM, the next step in the price calculation is to determine the actual costs. Because these should of course be covered by the sales price.

To do this, all costs that arise from the manufacture and marketing of the product or service must be determined.

These costs result in the company’s prime costs. These usually consist of the following cost items:

  • Material costs

Raw and auxiliary materials, operating materials

  • Manufacturing costs

Machines, production (manufacturing wages and energy costs), production facility (space costs), construction and

  • Development costs

R&D costs (research and development)
personnel, property, plant and equipment, resources for research, product development and experimental development

  • Service costs

Consulting costs, costs for transport or lease, maintenance and service costs

  • Administration and distribution costs

Salaries for sales, marketing, customer service, accounting, human resources, rent or lease, depreciation, travel costs, postage costs

The costs that you take into account in the price calculation are usually divided into variable and fixed costs. While variable costs depend on the quantity or service produced, fixed costs also arise without something being produced. For example salaries, insurance or rent.

And how are the prime costs determined?

The prime costs are calculated per piece and result from:

Direct material costs
+ material costs
= material costs
+ direct labor
+ manufacturing overhead
+ development costs
= manufacturing costs (materials and manufacturing costs)
+ administrative expenses
+ selling expenses
= cost

The individual costs can be added directly to the product – material costs for the shelf of 230 euros. While the overhead costs are allocated proportionally (as a percentage) of the quantity produced – the office rent of 500 euros per month.

How do I calculate the cost of services?

If you are a freelancer and do not sell products, but rather your working hours – for example as a coach or consultant – you have to use a different price calculation. Because in this case the available working hours are the basis of your price calculation.

First, all costs are determined: from personnel costs to insurance to office rent. Do not forget to include the amounts for social security that would otherwise be borne by the employer.

Then determine the available working hours. Take into account the number of working days per year. But also possible vacation and sick days. Because on these days you cannot work and therefore do not earn any money.

You should also take into account the time required for office organization, accounting, customer acquisition and sales in the price calculation. Because you cannot bill anyone for these times either. And you have to balance these times with a reasonable hourly rate. Therefore, you cannot expect a workload of 100 percent. Rather, 60 percent is realistic – and good.

Also include a profit in your hourly rate. This provides you with a cushion in the event that times come with fewer orders or you want to make investments.

Note: Partnerships, a GbR or OHG, and sole proprietorships only consider their salary in the profit calculation. Because their work performance and their remuneration are compensated by the profit. In this case, the payout is not viewed as an expense, but as a private withdrawal.

In order to still take the salary into account in the price calculation, you can include the imputed entrepreneur’s wages as additional costs. This indicates the difference that results from the actual income and the fictitious shareholder salary customary in the market.

As the founder of a corporation, however, your salary counts directly towards costs. Because you are considered an employee of the company who regularly receives a salary. The salary is part of the personnel costs and is therefore profit-reducing. And is therefore calculated at cost.

3. Determine the profit margin

The price should of course not only cover the costs, but ideally also a profit. For this, the profit margin must be taken into account in the price calculation. This should also cover any fluctuations in demand or idle times. Or also to enable investments for the company.

The profit margin – or the profit surcharge – is also the difference between the list price and the cost price. The range can vary greatly depending on the industry. Profit margins of 100 percent or more are quite common in the manufacture of furniture and clothing. In the case of books, on the other hand, it is 35 to 55 percent.

Right Price 2

Meanings of Right Price Part I

Meanings of Right Price Part I

What is the right price to ask for my products? How do I find the right price and what costs do I have to take into account? According to GRADINMATH.COM, price calculation can be a challenge for founders and self-employed people. Much has to be considered and included in the calculation. Because the price should not only cover the costs, but also generate a profit and, above all, be competitive. We explain to you how to calculate the right price.

1. Target group, market and competition analysis

Your customers come first. Because they should of course buy your product. And you will only do that if the price is “right” for you. Therefore it is important to get to know your customers. A target group analysis for the price calculation is essential for this.

Which your target group is depends on the corporate goals that you defined in the planning of your self-employment.

The first step is to look at the “obvious” characteristics to find out who is buying your product and what makes your potential customers different.

  • Demographic characteristics

Gender, age, marital status, place of residence

  • Socio-economic characteristics

Profession, salary / income, qualification / level of education

  • Psychographic characteristics

Religion, attitudes, preferences, interests, lifestyle, buying behavior, brand loyalty, loyalty, preferences, wishes, needs and problems of the target group, communication behavior

If your customers are more corporate customers, other characteristics are important to you:

  • Organizational characteristics

Company size, company age, location

  • Economic characteristics

Sales, liquidity, profit

  • Buying behavior of the company

Company principles, supplier loyalty, time of purchase

  • Personal characteristics of the decision-makers in the company

Innovative, communication behavior, attitudes

Once you have an initial picture of your target group, the next step is to analyze the purchasing behavior and price sensitivity of the target group for the price calculation.

  • What price can your target group afford?

Disposable income plays an important role in this

  • What price does the target group want to afford?

Even if your target group has a certain income, that does not mean that they are willing to pay a high price for your products. On the contrary. Perhaps you are offering a product that is not particularly important for this target group and therefore only wants to pay a low price.

From this you can deduce whether your target group is willing to pay a little more for your product because, for example, quality is particularly important to them.

In order to better explain the result of the analysis, we assume that we are supporting the founder Karl in calculating the price. He has developed a shelving system that he would like to sell online. The target group for him is:

  • Men between 35 and 50 years of age living in a relationship who live in the city
  • Disposable income is slightly above average
    modern lifestyle
  • It is important to have a beautiful and “trendy” furnished apartment
  • And we like to spend a little more money on special furniture.
  • From this it can be deduced that the target group values ​​particularly good quality, for which they like to spend one or two more euros.

Sources for market research

Are you now wondering how to get hold of this information? There are two ways to do this. On the one hand the quantitative and on the other hand the qualitative research. Of course, you can also combine this research.

Qualitative market research can include the following sources:

  • Web analytics
  • Public studies / industry studies (Federal Statistical Office, Statista, Chamber of Industry and Commerce)
  • Market research institutes (Society for Consumer Research, IFH Cologne, Sinus Institute)
  • Own market research
  • Auditors
  • Consulting firms
  • Banks

Quantitative market research can

  • Customer interviews or surveys
  • Ethnographic research (Google Analytics, Facebook Insights)
  • Industry associations
  • Market studies ( Sinus-Milieus )
  • IHK
  • Own market research


Analysis of competitors

You can also analyze your competitors on this basis. Because the competition also plays an important role in price calculation.

Find out who your direct and indirect competitors are, what products they are offering and what price they are charging for them. Also note the price-performance ratio. In other words, what additional services do your competitors offer? Maybe a free delivery service, round-the-clock support?

This can lead to the following questions:

  • What are the strengths, what are the weaknesses?
  • What is the unique selling point?
  • What does he do better than himself?
  • What additional services does the competition offer?
  • What is the target audience?
  • What price does the competition ask?
  • What is the turnover of the competition?
  • What are your plans for the future?

When calculating prices, it often happens that the market demand is overly optimistic. Since one assumes a high demand and sales volume, more material is bought and more is produced. If the quantities produced are not sold, the calculated price does not cover the costs. Because the actual income does not match the calculated and probably does not even cover the expenses.

In order to be able to assess the real demand for the price calculation, founders can consult industry figures and reports. The actual market potential can be derived from this.

Right Price 1

Meaning of Racial Prejudice

Meaning of Racial Prejudice

The racial prejudice is based on the existence of physical and socio-cultural differences, supposedly, make some better than others. People judge others because of their color, or rather, race .


This alleged superiority is sustained in the perpetuation of racial myths and false truths that are hidden in the form of stereotype , a type of image that we freeze in our memory and start to consider it as reality.

By incorporating biological characteristics, the racist stereotype is dressed in scientific clothing, a practice that became common in the 19th century, taking advantage of Charles Darwin’s discoveries about the mechanisms of species evolution.

The Count of Gobineau, through “ scientific racism ” stated that racial differences between peoples (white, yellow and black) were responsible for their economic, technological and social differences, making white people superior to other races, which justified their dominance about the latter.

Subsequently, studies on human genetics point to the existence of minimal differences between the races , which have a common ancestor, since we are all part of the Homo sapiens group.

In fact, when we talk about prejudice, we are talking about intolerance , a tendency to disrespectfully treat everything that we consider different or distant from what we call normal.

Racial prejudice in Brazil

In the past, it was common to see black Africans accompanied by beautiful Nordic blondes or from other parts of Europe. There was not the slightest prejudice between these couples or in relation to them. For Brazilians, however, it was unprecedented and scandalous; jokes were made implying that the success of blacks was due to the fact that they were very gifted anatomically for sex. A typical prejudiced view, which sought to disqualify the Negro and which hid, at times, a good dose of envy.

It is impossible to discuss racial prejudice in Brazil without associating it with the historical process of building Brazilian society , marked by a slave past linked to the mercantilist needs of its metropolis, Portugal.

The slavery in Brazil promoted a process of dehumanization , in which the slave was seen by the owner as a work tool, a product, something.

This dehumanization was strengthened with the religious justifications given for enslavement, when part of the Church claimed that the Negro was stripped of his soul.

The prejudice against the black was further reinforced by the historical reality , since, with the abolition of slavery in 1888, the black was not inserted in the wage labor market, nor in society, remaining confined in ghettos and peripheral areas.

The struggle of black people for social recognition and the full exercise of their citizenship intensified at the beginning of the republican period, which can be seen in movements such as the Vaccine Revolt , in Rio de Janeiro, which had the predominant participation of a black population and mestizo harmed by the process of urban revitalization of the capital.

Currently, it can be said that the black movement has been strengthening and articulating itself in order to combat racial prejudice and strengthen black identity , which, more than a condition of color or race, should be understood as a cultural issue, since it the one who claims to be black is inheriting the history of this group that was forced to move to Brazil to serve as labor on the large property.

However, the black movement still faces great challenges, as evidenced by the IBGE data from 2017, which reveals the existence of a discriminatory society , which differentiates the quality and remuneration of work by the color of the person. According to Pnad data, whites earn an average of R $ 1240.00 more than blacks

In Brazil, racial prejudice is fought with laws . Only education will be able to clarify to everyone, especially to whites, what it represented for the black race what was imposed on them by the slave trade. The Church believed itself with the right to catechize those who knew nothing about the Catholic religion. The Government did nothing, after Abolition, to give former slaves the conditions to study and earn a place in society.

Racial Prejudice

Meanings of Inventory

Meanings of Inventory

The result of an inventory is the inventory and this is divided into the following items, for example:

  • Assets
  • Net worth
  • Debt

In the inventory, the assets are divided into fixed assets and current assets according to their liquidity . The term liquidity is understood as how quickly the asset can be converted back into money.

According to GRADCHEM.COM, the net worth – or the equity – is calculated from the difference between the assets and debts.

Carrying out the inventory

In the inventory, a distinction must be made between the physical inventory and the book inventory. In the physical inventory, the physical inventory, such as stocks, finished and semi-finished goods, machines, raw materials, etc. – everything that is tangible is recorded. This inventory involves measuring, estimating, counting and weighing. The results are entered in inventory lists, whereby the condition is also taken into account. The book inventory. It includes the debts, the credit, the liabilities to suppliers and financiers as well as all receivables and these results are also recorded in the accounting records.
An inventory is carried out at the start of business activity and then mandatory once a year and also when the company is closed. A wide variety of application methods are used:

  • Key date inventory
  • Time-shifted / postponed inventory (a shift of up to 3 months)
  • Inventory sampling
  • Permanent inventory
  • Book inventory
  • Physical inventory

The inventory and the registration

The entire inventory is shown as the result of the inventory, both tangible and non-representational values ​​and liabilities. The inventory is shown in a directory that is created during the inventory and includes:

  • All company assets
  • The company’s debts are arranged according to their due date.
  • The company’s net worth / equity

The inventory thus includes all kinds of tangible assets and cash in the company, as well as the company’s financial situation and liquidity. It is important that the recording must be presented completely, it must also be free of errors and correspond to the facts in all points.

The individual items in the inventory

  • The asset and debt positions

Assets and debts can in turn be divided into subordinate categories, with assets being broken down into fixed assets and current assets:

Fixed assets = land, factory buildings, vehicle fleet

Current assets = cash in hand, account balances, receivables

Fixed assets

This consists of items belonging to the company that are not intended for sale and are used exclusively for the production or service process.

  • The current assets

This consists of the assets that are “in circulation”, that is, belong or belong to the company only for a short period of time and are then ultimately implemented.

  • The debts

A similar breakdown needs to be made for inventory debt. The debts are broken down into.

  • Long-term debt (e.g. mortgage debt)
  • Short-term debts (e.g. trade payables)

The inventory and the balance sheet

As already explained, the individual tangible assets are listed in the inventory, which are then summarized in the balance sheet as balance sheet items. For example, machines are listed individually in the inventory with their respective value and number of pieces. These are then assigned to the technical systems and machines account in the balance sheet. The information in the balance sheet, however, relates exclusively to the value of the machines and does not indicate any quantities. The inventory is a list that is recorded in account form during the balance sheet. If there are deviations between the target and the actual stock in the inventory, the target stock must be corrected. These differences then flow into the profit and loss statement in full.

The creation of the inventory on the key date

As a rule, the key date inventory is on December 31. of a calendar year. The stocks must be recorded quantitatively for this inventory and recorded in lists. A deferred inventory may only take place within a period of 10 days before or after the reference date. The inflows and outflows to be recorded between the recording date and the reference date must be updated or recalculated in terms of quantity and value. The value of the goods is calculated on the basis of the acquisition costs and a devaluation for damaged current assets is permitted. But increases in value are not allowed according to the lowest value principle.

The most important things at a glance

  • The compilation of the inventory is the duty of every businessman
  • The inventory must be taken at the beginning, at the takeover or at the end of the commercial operation.
  • In addition, the inventory must be taken at least once a year.
  • The inventory must capture all debts and assets.
  • The inventory must be kept for 10 years


Meanings of Assets and Liabilities

Meanings of Assets and Liabilities

Fixed assets, which also include current assets and prepaid expenses, are the most important assets. In the case of a balance sheet , the assets are the page on which the use of funds is shown.
Note: The value of all assets must always correspond to the value of all liabilities. This sum is called the balance sheet total.

The most important items of the assets are shown in HGB § 266 II:

  • Fixed assets: e.g. B. Buildings, machines and operating and office equipment – but also intangible things such as software and licenses as well as financial assets
  • Current assets: cash on hand (cash or on the account), raw materials, other stocks – but also accounts receivable from customers
  • Prepaid expenses: Payments for which consideration is received later, such as advance rent payments.

It should be noted at this point that it is necessary to activate additional items in the balance sheet in certain cases. But for a first explanation it is enough to remember that the current assets and the fixed assets represent the basic components of the assets!

What is a liability?

According to FOODANDDRINKJOURNAL.COM, the liabilities, which are equity and debt , are listed on the right-hand side of the balance sheet. The source of the funds is shown on the passive side (liabilities). The value of all assets is called the balance sheet total and always corresponds to the value of all assets!

Section 266 II of the German Commercial Code (HGB) lists all important items in the liabilities, which basically consist of equity and borrowed capital.

  • Equity: This is the capital that belongs to the entrepreneur. This usually consists of two parts: The capital that has been paid into the company by the owner (equity). The legislature also fundamentally differentiates between subscribed capital and capital reserves – although in the end they are very similar. However, the retained earnings are to be distinguished, because these were generated and not paid out to the entrepreneur.
  • Provisions: These are liabilities that the company has, for example towards the tax office, but the amount or the date of payment are not yet known. In addition, liabilities that are not yet secure, such as a fine in court proceedings, are also referred to as provisions.
  • Liabilities: Colloquially, these are debts, such as loans from banks or unpaid bills.

Note: In very specific special cases, other items can also be booked in the liabilities. But in principle, provisions, liabilities and equity are the basic components of the liabilities side (liabilities).

Assets and liabilities on a balance sheet

The balance sheet , which is part of the annual financial statements of every businessman, is a comparison of assets and liabilities according to Section 242 (1) of the German Commercial Code (HGB), which must always be created in the form of an account on the balance sheet date .
The assets, i.e. the assets, are listed on the left-hand side of the balance sheet and the liabilities, i.e. the liabilities, provisions and equity on the right-hand side. If a balance sheet is drawn up, the so-called balance sheet equation applies to it: This means that the final total (balance sheet total) of assets and liabilities must always be the same.

Note: The term balance sheet is often used as a synonym for the annual financial statements, which in addition to the balance sheet at least also include the profit and loss account. If the term balance sheet analysis, balance sheet review or balance sheet falsification is used, then the annual financial statement audit, the annual financial statement analysis etc. is usually meant.
The bottom line is that the balance sheet total is formed for assets and liabilities and this represents one of the size criteria i. S. d. 267 HGB. The aim of the balance sheet is to obtain an overview of the net assets and the debt coverage potential by comparing assets and liabilities at a certain point in time, ie the balance sheet date.

The balance equation

A balanced balance sheet equation applies to all balance sheets and that means that the assets (assets) and the capital (liabilities) in the final total must always be the same! Equity is the difference between assets and liabilities as a pure accounting item. The term balance sheet is also used synonymously for the annual financial statements, which, in addition to the balance sheet, also require a profit and loss account. The two together then result in the annual financial statements, possibly also expanded with a management report or an appendix.

Assets and Liabilities

Meanings of Accounts Receivable

Meanings of Accounts Receivable

Accounts receivable is the management of accounts receivable from customers. A debtor is nothing more than a debtor. Accounts receivable in a company is a part of the bookkeeping that deals with managing accounts receivable from customers.
This means that accounts receivable is the opposite of accounts payable. This processes all processes related to the company’s suppliers and service providers.

Note: Vendors are suppliers to the company. Accounts receivable are your customers to whom you deliver or for whom you have rendered services and have issued invoices for them.

The term accounts receivable: what exactly is it?

According to ELECTRONICSENCYCLOPEDIA.COM, accounts receivable accounting is an important field of activity in a company’s financial accounting. This area deals with the recording and administration of transactions with customers or business partners, who in this case take on the role of the debtor, that is, the debtor . Although the customer is referred to as a debtor in the business world, he still enjoys and is viewed as a customer.

The recording of the outstanding amounts to your company is far more than just a purely documentary task. Because the resulting information is also of great importance for the further planning of your company. In terms of your own liquidity and further business relationships with the respective debtor.

Accounts receivable is divided into two major areas of responsibility:

  • The receivables management
  • The information management

The sub-area of ​​receivables management

Receivables management includes all measures that a company can take in connection with open receivables (invoices). The central element is the dunning process. It is mostly the accounts receivable department who write and send the reminders. If the first reminder is followed by the second reminder and this is already followed by a threat of termination, whereupon a final third reminder is issued and the debtor does not react, then the appropriate measures are either taken in cooperation with a lawyer or the incident is then passed on to a debt collection agency. If there is still no response from the customer, i.e. an out-of-court settlement fails, the accounts receivable department will take appropriate steps. This can range from a payment order to an enforcement order to a court hearing.

The information management sub-area

There are two types of information in information management. On the one hand, there is information about the outstanding and expected payments from customers (debtors) to your company. On the other hand, there is information about the payment history of the relevant customer.
The information about the outstanding payments is important for your company in that it is important for the liquidity of your company and influences your long-term investment planning. It is important that you are always well informed about the exact financial situation in order to be able to make any operational or even strategic decisions.

The information about your customers can be very important, especially for future business, because the current payment history of a customer allows conclusions to be drawn about his general payment behavior. Furthermore, it is even possible for accounts receivable in some cases to draw conclusions about the general financial situation of the customer. If, for example, it becomes apparent that one of your debtors is at risk of filing for bankruptcy, you can still react in good time and stop deliveries. This may help you protect your own business from financial problems before the bills add up.

The debtor risk & scoring

As already mentioned, not all customers pay their bills on time and some just don’t pay at all. The accounts receivable department must also deal with this so-called debtor risk and thus assess the risk of payment options as precisely as possible. With so-called scoring, solvency and the individual risk of default are assessed as precisely as possible. With this you can achieve a certain minimization of the payment default. In some cases, you can also take into account the customer’s creditworthiness data, which comes from external sources.
Usually this scoring takes place in connection with the administration of the customer accounts. However, postings to a one-time or one-time account, as in accounts payable, are not common in accounts receivable. The only exception here is the so-called “clarification account”, to which incoming payments are posted that cannot be immediately assigned with certainty.

Accounts Receivable

Meanings of Own Receipt

Meanings of Own Receipt

What is a self-receipt?

In the bookkeeping, the iron principle “No posting without receipt” applies. No commercial booking without an invoice. In order to ensure that the bookkeeping and the tax office run smoothly, receipts and invoices should always be kept carefully. Invoice documents are generally divided into internal documents and external documents. Internal documents are created within the company for accounting , which can typically be payrolls or material withdrawal slips. These receipts serve the traceability of internal business processes and depict business issues in the company. Because no external economic operator has created these documents, these are already own documents. In general, your own receipts serve as a substitute for an invoice or receipt. In the event that there are no receipts for a business transaction, you must therefore create your own receipts and submit them to the tax office.

According to DICTIONARYFORALL.COM, external documents document ongoing financial and goods transactions of the company, which can be incoming and outgoing invoices or bank statements. The receipts and receipts serve as evidence of operating expenses and operating income. External documents, also known as external documents, enter the company from outside. They are created by suppliers and service providers such as consultants. If such documents are not available or if they are lost, a separate document can be created as a replacement.

In most cases, self-receipts are issued by the entrepreneur himself or by senior executives who are authorized to do so. Own receipts serve as a substitute for invoices or receipts in front of the tax office. They document business transactions that have actually taken place and identify them as income or expenditure during audits by the tax authorities, auditors or internal auditors. In principle, however, each receipt must be kept and a personal receipt must be created as soon as possible.

What to do if receipts are missing?

The lack of original receipts can have various causes. The payee may have forgotten to issue a receipt or may not have issued a receipt for receiving a tip. Original receipts may have been lost or destroyed. If no third party or company is involved in the transaction, a receipt is not always issued; in this case, a personal receipt must be prepared to document the business process.
For unscheduled depreciation such as spoilage, inventory reduction or theft, it is necessary to create a personal receipt. After all, no thief leaves a receipt. For the settlement of travel expenses or additional meal expenses (read: expenses) There is not always a receipt for an entrepreneur or employee. Since hotel bills often disappear or are simply issued incorrectly, a personal receipt is often required as a replacement for the missing receipt. If an individual entrepreneur or partner in the company makes private withdrawals in the form of money or assets, a personal receipt is also required. If he makes a private contribution, a personal receipt must also be written for it.

This is important when creating your own receipts

Entrepreneurs should not create collective receipts. A separate receipt is required for each individual amount. In tax law, professional and operational expenses must be proven. A deduction – and thus a reduction in the tax burden – may not be made if there are no valid invoices or receipts. This obligation to provide evidence does not apply to flat rates. If there is no receipt for a business transaction or the invoice has been lost, a separate receipt must be created as a replacement.

In order for a personal receipt to be recognized by the tax office, the expenses must be operationally or professionally necessary. In addition, the amount of the expenditure must be credible and plausible. Ultimately, the decision as to whether a self-receipt is recognized as part of the tax return or not lies with the responsible tax officer. If necessary, you can explain the facts to him in more detail during an examination. In any case, the self-receipt is only an emergency solution in the event of a lost receipt. However, self-receipts are common for small expenses that arise in daily business life. Own receipts can be issued for the use of coin-operated machines (e.g. for parking fees or entrance fees) or for the payment of tips.

This information is required on your own receipt

The following information must be included on the self-generated invoice:

  • Name and full address of the payee
  • Date of expenditure and creation (if different)
  • Type of expenditure
  • Costs – the total price or the individual price per piece can be specified here;
    the VAT rate must also be specified
  • Proof of the amount of the receipt – if possible, a price list should be attached to your own receipt
  • Reason for self-receipt, e.g. loss or theft of an original receipt, unacknowledged tip or use of a machine
  • Hand signature of the exhibitor.

If the self-receipt for the payment of tips was created, the reason for the visit, the names of the people and the company must be recorded on the self-created receipt. A personal receipt can be handwritten and informally created, but it is important that it contains all of the above information, otherwise questions from the tax office regarding the receipt may arise. The exhibitor confirms the correctness of the information on the invoice or receipt with his signature. There are also many self-receipt templates that you can download for free.

Does the own receipt apply for the input tax deduction?

Input tax cannot be claimed from the tax office on your own receipts , because the formal requirements for input tax deduction according to § 14 and § 15 of the Sales Tax Act are not met. A proper invoice is essential for the input tax deduction. The reason is simple and obvious: it is not clear on the personal receipt whether the payee was a small business owner or even a private person. Strictly speaking, this receipt does not even show a payment that has actually been made.
The statutory retention period of ten years applies to your own receipt, just as it does to other receipts. These receipts should therefore be treated just as thoroughly according to the principles of proper accounting as external invoices.


As a rule, your own receipts for small amounts of up to € 150 gross are unproblematic. This applies in particular to payments made via an account. The account statement can be used as a secondary receipt for this. In general, there is no maximum limit for personal receipts set by the legislator. However, higher sums are questioned by the tax office, so taxpayers should seek replacement receipts to record the loss of the original receipt. This not only circumvents conflicts with the tax office, but also provides additional evidence for the warranty case.

Own Receipt

Meanings of Secondary Business

Meanings of Secondary Business

When registering a business, a general distinction is made between main business and secondary business. The only ones excluded from this distinction are freelancers. These are not subject to the business regulations and therefore do not have to register with the business office . The line between main and secondary business is drawn by the law and the social insurance agency of the GKV (statutory health insurance funds). For secondary business, synonyms such as secondary employment, small businesses are often used.

What is a secondary business?

According to DEFINITIONEXPLORER.COM, a secondary business is a registered business that is not, however, carried out full-time or full-time. Especially the social insurance agency (the GKV) draws, like the legislator, the limit of 20 working hours per week between the business and the main occupation. It should be mentioned that the term “secondary business” does not provide any information about the legal form of the company. In principle, every business can be carried out by a small business owner as a secondary business, regardless of the type of company. There are also no differences when registering with the business office; the registration of the secondary business is identical to that of a main business.

However, employers must be informed about the future or existing business or small business. As a rule, employers have nothing against registering a secondary occupation if the work performance of the employee does not suffer from the additional work. Of course, competition with the secondary business to the employer must also be avoided, because both then usually lead to disputes, which often have to be resolved in court.

Secondary business and health insurance

The start-up of a business is not obliged to take out additional health insurance by opening up an secondary business (even as a small business owner) . As a rule, the founders must continue to be insured through the free family insurance of the statutory health insurance with their secondary businesses. If he receives unemployment benefits or even Hartz 4, he can continue to be insured through the responsible Federal Employment Agency. Whether the small business owner can continue to be insured in the statutory health insurance, the family insurance or through the public carrier, however, decides the respective insurance. This is usually based on the scope of the secondary occupation for the decision.

Does the secondary business have to be registered with the business office?

In general, the secondary business must also be registered with the competent business office. This situation arises from Paragraph 14 of the Industrial Code (GewO), which states that a commercial activity must be registered as soon as it is started. The business registration should not be deliberately delayed and should be done promptly to avoid trouble. The local business office also provides information on deadlines, because it usually has a little leeway. You can find more information on registering a business in Baden-Württemberg on the service page of the Ministry of the Interior, Digitization and Migration.

What is a commercial activity?

This question becomes more difficult because there is no clear definition here. The question that arises is: Is the eBay seller , who only processes a few transactions per month, already a commercial dealer? Does the carpenter who occasionally does small jobs for friends and acquaintances for a fee have to register a business? This is a broad gray area. However, a commercial activity exists in the following cases:

  • If it is a self-employed activity – i.e. not as an employee
  • The activity is allowed
  • There is an intention to make a profit
  • The activity is designed to last

Thus, both the eBay seller and the carpenter are commercially active, because a) their activity is not prohibited, b) they work independently, c) they work permanently and d) they earn money with it.

How large the scope of the activity is is not relevant. Even if only a few hours are invested in self-employment every month, it is a commercial activity. You are considered a trader if you want to make a profit.

Tax: secondary business, tax office and tax return

Once the business registration is done, the secondary trader should get in touch with the tax office – because sooner or later they will want to take part of the cake – in other words: taxes. The tax return for small business owners will of course also change.

1. The tax registration form

After the business has been registered by the small business owner, the tax office is automatically informed that a business has been registered. As a rule, it immediately sends the founder a so-called “tax registration sheet”. In this, the key data of the company in formation are recorded and the expected income for the current and next year is estimated.

2. Collect and organize receipts throughout the year

All relevant documents and receipts for the tax as well as for the business must always be kept together and organized. For this, the trader should create folders in which he can properly store the incoming and outgoing invoices. This is of course also permitted in digital form. In this way, a late or incorrect tax return can be avoided because you first have to rummage through the chaos or even no longer find important documents for taxes. You should find out exactly what can be deducted as operating expenses in advance. As a small business owner, you can sort out and only keep the documents relevant to your tax return. Incidentally, the tax office has an obligation to provide information to the taxpayer on all questions relating to tax. Of course, this also applies to small businesses and founders. So if you have any questions about your own tax return, you can contact your tax advisor or the responsible tax office.

3. The determination of the income-surplus-account

The profit of the secondary business – and thus the tax to be paid – can easily be determined using an income-surplus calculation . This is a greatly simplified form of profit determination, in which the income and the expenditure are compared according to the principle of actual taxation . A full accounting is usually not required for the tax return in the context of an secondary business. The result of the income statement can then be transferred to the income tax return, which contains the income of the various types of income and reports it to “tax”.

4. The income tax return

It depends on whether the trader is commercially or freelance, which of the following annexes are relevant for the income tax return:

  • Annex S: For income from self-employed work
  • Appendix G: Income from business

In one of the two systems, the profit or loss, which was determined by the income-surplus calculation, is entered. This annex is added to the cover sheet that forms the framework of the tax return. An online tax calculator can be used to calculate how high the individual tax burden will be. Of course, secondary businesses or small businesses can also submit their tax returns online and use the ELSTER procedure.

The secondary business and unemployment

A secondary business can also be registered in times of unemployment. However, this can lead to problems when applying for the start-up grant. Therefore, everyone should first talk to a start-up coach so that the funding from the start-up grant is not endangered.

If a secondary business is registered in unemployment, then some regulations on the scope of work and additional income must also be observed. The weekly working time must not exceed 15 hours. Because: Those who work more no longer count as unemployed and no longer receive any benefits. The additional income as a small business owner may not exceed 165 euros per month. Any income above this limit must be deducted from unemployment benefit.

Secondary Business

Meanings of Account Assignment

Meanings of Account Assignment

What is account assignment?

In the bookkeeping, you post each business transaction on the basis of receipts on G / L accounts. So that you can submit the accounting for expenses and income to the tax office on a monthly or quarterly basis. In order to document the correctness of postings, all documents of a certain period are assigned to expense and income accounts. Accordingly, this process is called account assignment.

In most companies, manual pre-accounting takes place. Because it relieves the tax advisor of a lot of work. The entrepreneur notes the amounts to be posted as well as the assigned accounts and cost centers on the posting documents. These details define the booking rate . This, on the other hand, forms the basis for the work of the tax advisor.

The account assignment takes place in three stages:

The receipts are recorded and provided with the date and receipt stamp,

Receipts are sorted chronologically

and checked for accuracy.

As a result, the tax advisor records all types of costs and amounts with software. This automatically calculates the tax rate for sales tax and input tax and at the same time creates the sales tax return for the month or quarter.

Pre-accounting to prepare the booking

The company must do the pre-sorting and assignment of the documents itself. They are part of the preparatory bookkeeping. The pre-accounting clarifies which account is addressed in a booking record and accelerates the whole process. It also ensures that processes run smoothly in the company, so that the accounting department only carries out control and the actual booking. When prepaying, you assign all receipts chronologically and each to an account statement. Then you hand them over to the tax advisor or the accounting department. Balance sheets , financial statements and posting account assignments are not part of the preparatory bookkeeping.

Internal and external documents

In accordance with the receipt principle, no posting may be made without receipt. In order for you to post a receipt properly, it needs qualified information about:

Invoice amount


Type and amount of purchase

Purchase date

Signature of the authorized person

The receipt must also contain an account number to which the posting is made. The accounting department numbers receipts consecutively and stores them in an orderly manner for ten years . The documents are differentiated according to the type of document. External documents that were created outside of the company fall into the category of external documents. These can be countersigned bank or postal receipts, for example.

Internal documents are internal receipts incurred within the company, such as sales invoices or payrolls.

According to BESTEDUCATIONSCHOOLS.COM, a third category is called emergency receipts. You only issue these receipts in an emergency as a substitute for external receipts. This can be done, for example, for a taxi ride without a receipt from the taxi driver. Such an emergency receipt contains the same information as the normal external receipt.

The account assignment with chart of accounts

An accountant who assigns documents to documents must follow the company’s chart of accounts. After all, this plan is a directory of all accounts to be posted in the company. The chart of accounts is derived from standardized charts of accounts . These systematically define the accounts required for certain branches of the economy. Depending on the industry, there are special charts of accounts for banks, industrial companies or retailers. As a result, the industrial accounting framework (IKR) applies nationwide to industrial companies . Whereas for trading companies the standard chart of accounts (SKR) applies. This chart of accounts shows various accounts, so that many companies only use a short version. All accounts that are not needed are eliminated.

Simple and compound posting records

The posting record specifies which accounts are addressed in debit and credit. A further distinction is made between simple and compound booking records. The simple booking record addresses one account in debit and credit . With the composite posting record, however, the posting is made on at least one page to two accounts. Compound booking records are created by taking input and sales tax into account. The cost centers are also indicated on the stamp for the account assignment. Allocation to a cost center enables costs to be allocated to different cost units.

The correct account assignment: the basis of the cost analysis

Only through the account assignment does controlling receive a meaningful database that it can use to analyze costs such as production costs. However, this is only possible if the accounting department assigns all costs to the correct accounts. Account assignment is not a problem for regularly recurring incidents. Aside from extraordinary expenses and income, they sometimes create difficulties. So that you can rule out sources of error from the outset, it is advisable to work with a tax advisor or auditor.


Account assignment refers to the recording of documents and their assignment in expense and income accounts, usually with the help of a chart of accounts. No posting without receipt. For this reason, you have to show a receipt for every booking. The assignment is made by means of notes on receipts and invoices. Thanks to the booking note, you can find the correct receipt for every booking. The documents are divided into the categories external and internal. They serve as proof of correct bookkeeping and must be kept for ten years.

Account Assignment

Meanings of Professional Liability Insurance 2

Meanings of Professional Liability Insurance 2

Benefits and scope of professional liability insurance

Professional liability protects the insured by providing support in examining and defending against unlawfully raised claims for damages by third parties and handles the processing and payment of justified claims. This only concerns the damage that the insured unintentionally inflicted on a third party.
The exact services that are included in the scope of insurance vary depending on the industry and insurer. You can design a lot individually.
This usually includes personal injury and property damage. Many good insurers also have a so-called financial loss liability module in their program that you can combine with professional liability.

Are my own damages covered by professional liability insurance?

It usually only covers damage that you have caused third parties. Anyone who suffers their own damage can only assert this if the concluded contract includes personal damage. Damages such as fidelity caused by an employee, resignation by a client, reputational penalties or contractual penalties for breach of a confidentiality agreement would be possible. Here, too, you have to note that these are individually negotiable additional services.

When does professional liability insurance pay and when does not?

As part of the agreement, the insurance pays for the damage caused by the customer unintentionally or negligently (slightly and grossly negligent).
Damage that is deliberately inflicted on a third party is excluded. However, the insurance company decides on a case-by-case basis whether, in the case of gross negligence, it may only cover part of it or nothing at all.
In addition, the insurance does not pay if certain risks have been excluded in the contract (industry-specific exclusions).
In addition, there are violations of the rules of conduct listed in the contract, such as the immediate notification of damage. This also means that the customer does not hire experts and lawyers without consulting the insurance company, but first waits for the cost coverage promise.

As a rule, the right to fulfillment is excluded

According to AVIATIONOPEDIA.COM, there is another type of damage that is normally not covered by insurance, namely performance damage. This means that if you, as the debtor , fail to provide your promised service to the customer or do it too late and this results in damage, then this would be a loss of performance. The insurance usually excludes the assumption of this damage in its terms and conditions . Therefore, you must read the contract very carefully and pay attention to sentences that list “uninsured claims”.

What insurance concepts are there for professional liability insurance?

When it comes to professional liability, there are usually two basic concepts and a combination of both:

Protection of pure financial losses

Anyone who advises their customers or perhaps prepares expert reports could cause financial loss in the process. The professional liability insurance contains a protection against the pure financial loss, which can occur in the exercise of the activity and which is reclaimed in the context of a claim for damages from the injured party.

Protection against personal injury and property damage

Various types of accidents can occur while working with people, which could result in injury, illness, or property destruction for that person. It is enough for a customer to fall in the entrance area. Or with craftsmen who damage the customer’s furnishings when setting up their devices. Therefore, professional liability insurance also includes the component that offers protection against personal injury and property damage.

Insurance coverage for GDPR violations

Since the introduction of the new data protection guidelines, there have been repeated fines for violating the GDPR. If one of your customers violates this because of your incorrect advice, the insurance will cover the damage. If you violate it yourself, the damage will not be covered.

Specific examples of damage from professional liability

Personal injury could occur, for example, if the construction site was not secured properly. Construction workers could injure themselves if they fell and demand compensation in the form of compensation for pain and suffering and loss of earnings.

Property damage could occur if an architect planned incorrectly. If a foundation is inadequately sealed and water seeps into the basement as a long-term consequence, the architect or insurance company must undertake the renovation.
Pecuniary loss could occur if the advice was given or the processing was wrong. For example, an architect could inadvertently release an invoice while reviewing construction site invoices. If the biller is already in bankruptcy when the error is noticed, the money cannot be recovered and he must compensate the customer for the damage.

What does professional liability insurance cost?

Unfortunately, it is not possible to provide a general answer to this question, as the contributions vary greatly depending on the provider. That also depends on how high the risks for certain damage are and what amounts of cover are desired. In addition, deductibles could be chosen.
In addition, many services can also be individually tailored and supplemented with certain modules. Since the contributions have increased by up to 10% everywhere since July 2018, it is worthwhile to make a comprehensive comparison of different providers. The decisive factor should not be the contribution, but what service is offered for it!

Deduct the costs of professional liability insurance against tax

The good news is that you can deduct professional liability insurance as a business expense from tax . This is not possible with private insurance.

Professional liability: revocation, resignation & termination

As with any liability insurance, it is possible to revoke this within two weeks according to the Insurance Contract Act (§ 8 VVG). However, there are also exceptions that exclude the right of withdrawal : for example, a contract term of less than a month or a contract for provisional cover. Even insurance policies that guarantee immediate protection often rule out revocation.

The insurance is usually taken out for a certain period of time and can then be extended or terminated in good time. The insurance is usually automatically extended by one year if you do not cancel in time. In this case, the period of notice is set at least 3 months before the end of the insurance year (Section 11 VVG).

However, there are also multi-year contracts that can be terminated at the end of the third year of the contract, as well as individual notice periods that are specified in the contract.

There is also the option of extraordinary termination of the contract. This is possible, for example, after a premium increase (without a corresponding improved insurance benefit in return) or if the insurance company has refused to accept the loss.

Professional Liability Insurance 2