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[null,null,"Fragenliste: Arbeit in der Landwirtschaft",null,null,null,null,null,null,null,null,null,null,null,null,"Punkte",null,null,null,null,null,"Fragen zum Thema Kostendeckungspunkt"]
[null,null,null,{"$f":"IF(M3=\"\",\"Lege jetzt die Beginnzeit fest. Erst wenn du das gemacht hast, werden die Fragen frei gegeben und du kannst beginnen.\",\"Beginnzeit:\")","v":"Lege jetzt die Beginnzeit fest. Erst wenn du das gemacht hast, werden die Fragen frei gegeben und du kannst beginnen."},null,null,null,null,null,null,null,null,null,null,null,"Anzeigen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M3=\"\",\"-\",SECOND(M3))","v":"-"}]
[null,null,"Grundkompetenzen (GK4 und GK5)",null,null,null,null,null,null,null,null,null,null,"! ! ! ! !"]
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[null,null,null,null,null,{"$f":"IF($U27=\"\",\"\",IF(HLOOKUP($U27,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U27,$AJ$20:$BC$23,2,0)))","v":"Die Höhe des Lohnansatzes sollte sich an den Löhnen vergleichbarer Fremdarbeitskräfte orientieren."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit",null,null,{"$f":"IF(D27=\"\",\"\",IF(AND(W27=\"x\",D27=\"x\"),\"R\",IF(AND(W27<>\"x\",D27=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,4,null,{"$f":"IF($U27=\"\",\"\",IF(HLOOKUP($U27,$AJ$20:$BC$23,4,0)=0,\"\",HLOOKUP($U27,$AJ$20:$BC$23,4,0)))","v":"x"},null,{"$f":"IF($U27=\"\",\"\",IF(HLOOKUP($U27,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U27,$AJ$20:$BC$23,2,0)))","v":"Die Höhe des Lohnansatzes sollte sich an den Löhnen vergleichbarer Fremdarbeitskräfte orientieren."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit"]
[null,null,null,null,null,{"$f":"IF($U28=\"\",\"\",IF(HLOOKUP($U28,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U28,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U28=\"\",\"\",IF(HLOOKUP($U28,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U28,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U29=\"\",\"\",IF(HLOOKUP($U29,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U29,$AJ$20:$BC$23,2,0)))","v":"Der Lohnansatz wird nur für den Betriebsleiter nicht aber für die mitarbeitenden Familienmitglieder kalkuliert."},"Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto",null,null,{"$f":"IF(D29=\"\",\"\",IF(AND(W29=\"x\",D29=\"x\"),\"R\",IF(AND(W29<>\"x\",D29=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,5,null,{"$f":"IF($U29=\"\",\"\",IF(HLOOKUP($U29,$AJ$20:$BC$23,4,0)=0,\"\",HLOOKUP($U29,$AJ$20:$BC$23,4,0)))","v":""},null,{"$f":"IF($U29=\"\",\"\",IF(HLOOKUP($U29,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U29,$AJ$20:$BC$23,2,0)))","v":"Der Lohnansatz wird nur für den Betriebsleiter nicht aber für die mitarbeitenden Familienmitglieder kalkuliert."},"Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto"]
[null,null,null,null,null,{"$f":"IF($U30=\"\",\"\",IF(HLOOKUP($U30,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U30,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U30=\"\",\"\",IF(HLOOKUP($U30,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U30,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U31=\"\",\"\",IF(HLOOKUP($U31,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U31,$AJ$20:$BC$23,2,0)))","v":"Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes besondere Bedeutung, da ihre Arbeitszeit aufgrund der zusätzlichen nichtlandwirtschaftlichen Berufstätigkeit ohnehin knapp bemessen ist."},{"$f":"IF($U31=\"\",\"\",IF(HLOOKUP($U31,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U31,$AJ$207:$BC$210,2,0)))","v":"Betriebswohnung"},"Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung",null,null,{"$f":"IF(D31=\"\",\"\",IF(AND(W31=\"x\",D31=\"x\"),\"R\",IF(AND(W31<>\"x\",D31=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,6,null,{"$f":"IF($U31=\"\",\"\",IF(HLOOKUP($U31,$AJ$20:$BC$23,4,0)=0,\"\",HLOOKUP($U31,$AJ$20:$BC$23,4,0)))","v":"x"},null,{"$f":"IF($U31=\"\",\"\",IF(HLOOKUP($U31,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U31,$AJ$20:$BC$23,2,0)))","v":"Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes besondere Bedeutung, da ihre Arbeitszeit aufgrund der zusätzlichen nichtlandwirtschaftlichen Berufstätigkeit ohnehin knapp bemessen ist."},{"$f":"IF($U31=\"\",\"\",IF(HLOOKUP($U31,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U31,$AJ$207:$BC$210,2,0)))","v":"Betriebswohnung"},"Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung"]
[null,null,null,null,null,{"$f":"IF($U32=\"\",\"\",IF(HLOOKUP($U32,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U32,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U32=\"\",\"\",IF(HLOOKUP($U32,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U32,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U33=\"\",\"\",IF(HLOOKUP($U33,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U33,$AJ$20:$BC$23,2,0)))","v":"Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen für familieneigene Arbeitskräfte einkalkuliert."},"Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen",null,null,{"$f":"IF(D33=\"\",\"\",IF(AND(W33=\"x\",D33=\"x\"),\"R\",IF(AND(W33<>\"x\",D33=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,7,null,{"$f":"IF($U33=\"\",\"\",IF(HLOOKUP($U33,$AJ$20:$BC$23,4,0)=0,\"\",HLOOKUP($U33,$AJ$20:$BC$23,4,0)))","v":"x"},null,{"$f":"IF($U33=\"\",\"\",IF(HLOOKUP($U33,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U33,$AJ$20:$BC$23,2,0)))","v":"Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen für familieneigene Arbeitskräfte einkalkuliert."},"Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen"]
[null,null,null,null,null,{"$f":"IF($U34=\"\",\"\",IF(HLOOKUP($U34,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U34,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U34=\"\",\"\",IF(HLOOKUP($U34,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U34,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U35=\"\",\"\",IF(HLOOKUP($U35,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U35,$AJ$20:$BC$23,2,0)))","v":"Die Höhe des Lohnansatzes ist unabhängig von der Größe des Betriebes."},"Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub",null,null,{"$f":"IF(D35=\"\",\"\",IF(AND(W35=\"x\",D35=\"x\"),\"R\",IF(AND(W35<>\"x\",D35=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,8,null,{"$f":"IF($U35=\"\",\"\",IF(HLOOKUP($U35,$AJ$20:$BC$23,4,0)=0,\"\",HLOOKUP($U35,$AJ$20:$BC$23,4,0)))","v":""},null,{"$f":"IF($U35=\"\",\"\",IF(HLOOKUP($U35,$AJ$20:$BC$23,2,0)=0,\"\",HLOOKUP($U35,$AJ$20:$BC$23,2,0)))","v":"Die Höhe des Lohnansatzes ist unabhängig von der Größe des Betriebes."},"Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub"]
[null,null,null,null,null,{"$f":"IF($U36=\"\",\"\",IF(HLOOKUP($U36,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U36,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U36=\"\",\"\",IF(HLOOKUP($U36,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U36,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
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[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E40=\"\",\"\",IF(COUNTIF($X$38:$AF$44,E40),1/COUNTIF($E$38:$H$44,E40),0))","v":""},"/",1,null,null,null,null,"●","Maschinenringhelfer",null,null,null,"●","Saisonarbeiter"]
[]
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[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E44=\"\",\"\",IF(COUNTIF($X$38:$AF$44,E44),1/COUNTIF($E$38:$H$44,E44),0))","v":""},"/",1,null,null,null,null,"●","Betriebshelfer",null,null,null,"●","Praktikant"]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V46)","v":""},"","","","","","","","","","",null,null,null,null,null,null,null,null,"4.","Ständige oder nicht ständige Arbeitskräfte? Kreuze zutreffendes an!"]
[null,null,null,null,null,null,null,"Ständige Arbeitskräfte",null,null,null,"Nicht ständige Arbeitskräfte",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ständige Arbeitskräfte",null,null,null,"Nicht ständige Arbeitskräfte",null,null,{"$f":"60/AI47","v":3},{"$f":"COUNTA(AJ48:BC48)","v":20},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH47,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH47,0))","v":8},{"$f":"IF(AK48=\"\",\"\",IF(AJ47+1>$AI47,1,AJ47+1))","v":9},10,11,12,13,14,15,16,17,18,19,20,1,2,3,4,5,6,7,{"$f":"IF(AJ48=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9]
[null,null,null,{"$f":"IF($U48=\"\",\"\",IF(HLOOKUP($U48,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U48,$AJ$47:$BC$52,2,0)))","v":"Ernthelfer"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J48=\"\",L48=\"\"),\"\",IF(AND(J48=AC48,L48=AE48),1,0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P48:P64)>SUM(R48:R64)*75%,\"V\",IF(AND(SUM(P48:P64)<=SUM(R48:R64)*75%,SUM(P48:P64)>SUM(R48:R64)*50%),\"Ü\",\"N\")))","v":"N"},1,null,{"$f":"IF($U48=\"\",\"\",IF(HLOOKUP($U48,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U48,$AJ$47:$BC$52,2,0)))","v":"Ernthelfer"},null,null,null,null,null,{"$f":"IF($U48=\"\",\"\",IF(HLOOKUP($U48,$AJ$47:$BC$52,4,0)=0,\"\",HLOOKUP($U48,$AJ$47:$BC$52,4,0)))","v":""},null,{"$f":"IF($U48=\"\",\"\",IF(HLOOKUP($U48,$AJ$47:$BC$52,6,0)=0,\"\",HLOOKUP($U48,$AJ$47:$BC$52,6,0)))","v":"x"},null,null,null,null,"Betriebsleiter","Gutsverwalter","Hofübernehmer (geht noch zur Schule)","Altbauer (hilft nur noch fallweise mit)","Jungbauer (teilt sich die Betriebsleitung mit seinem Vater)","Vollerwerbsbauer","Praktikantin","Weichende Kinder (helfen noch fallweise am Betrieb mit)","Erntehelferin","Melker","Landarbeiter (als Traktorführer das ganze Jahr am Betrieb)","Maschinenringhelfer (für Bauarbeiten am Betrieb)","Saisonarbeiter","Ernthelfer","Stallknecht","Ferialpraktikant","Obstpflücker zur Obsternte","Bauernkinder (helfen in den Ferien am Betrieb)","Hofübernehmer (arbeitet voll am Betrieb mit)","Bäuerin (leitet den Betrieb)",{"$f":"IF(BD47=\"\",\"\",IF(HLOOKUP(BD47,$AJ47:$BC48,2,0)=0,\"\",HLOOKUP(BD47,$AJ47:$BC48,2,0)))","v":"Ernthelfer"},"Stallknecht","Ferialpraktikant","Obstpflücker zur Obsternte","Bauernkinder (helfen in den Ferien am Betrieb)","Hofübernehmer (arbeitet voll am Betrieb mit)","Bäuerin (leitet den Betrieb)","Betriebsleiter","Gutsverwalter","","","","","",null,null,null,null,null,{"$f":"IF(BW47=\"\",\"\",IF(HLOOKUP(BW47,$AJ47:$BC48,2,0)=0,\"\",HLOOKUP(BW47,$AJ47:$BC48,2,0)))","v":""}]
[]
[null,null,null,{"$f":"IF($U50=\"\",\"\",IF(HLOOKUP($U50,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U50,$AJ$47:$BC$52,2,0)))","v":"Stallknecht"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J50=\"\",L50=\"\"),\"\",IF(AND(J50=AC50,L50=AE50),1,0))","v":""},"/",1,null,null,2,null,{"$f":"IF($U50=\"\",\"\",IF(HLOOKUP($U50,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U50,$AJ$47:$BC$52,2,0)))","v":"Stallknecht"},null,null,null,null,null,{"$f":"IF($U50=\"\",\"\",IF(HLOOKUP($U50,$AJ$47:$BC$52,4,0)=0,\"\",HLOOKUP($U50,$AJ$47:$BC$52,4,0)))","v":"x"},null,{"$f":"IF($U50=\"\",\"\",IF(HLOOKUP($U50,$AJ$47:$BC$52,6,0)=0,\"\",HLOOKUP($U50,$AJ$47:$BC$52,6,0)))","v":""},null,null,null,"Ständig","x","x",null,null,"x","x",null,null,null,"x","x",null,null,null,"x",null,null,null,"x","x",{"$f":"IF(BD47=\"\",\"\",IF(HLOOKUP(BD47,$AJ47:$BC52,4,0)=0,\"\",HLOOKUP(BD47,$AJ47:$BC52,4,0)))","v":""},"x","","","","x","x","x","x","","","","","",null,null,null,null,null,{"$f":"IF(BW47=\"\",\"\",IF(HLOOKUP(BW47,$AJ47:$BC52,4,0)=0,\"\",HLOOKUP(BW47,$AJ47:$BC52,4,0)))","v":""}]
[]
[null,null,null,{"$f":"IF($U52=\"\",\"\",IF(HLOOKUP($U52,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U52,$AJ$47:$BC$52,2,0)))","v":"Ferialpraktikant"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J52=\"\",L52=\"\"),\"\",IF(AND(J52=AC52,L52=AE52),1,0))","v":""},"/",1,null,null,3,null,{"$f":"IF($U52=\"\",\"\",IF(HLOOKUP($U52,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U52,$AJ$47:$BC$52,2,0)))","v":"Ferialpraktikant"},null,null,null,null,null,{"$f":"IF($U52=\"\",\"\",IF(HLOOKUP($U52,$AJ$47:$BC$52,4,0)=0,\"\",HLOOKUP($U52,$AJ$47:$BC$52,4,0)))","v":""},null,{"$f":"IF($U52=\"\",\"\",IF(HLOOKUP($U52,$AJ$47:$BC$52,6,0)=0,\"\",HLOOKUP($U52,$AJ$47:$BC$52,6,0)))","v":"x"},null,null,null,"Nicht\nständig",null,null,"x","x",null,null,"x","x","x",null,null,"x","x","x",null,"x","x","x",null,null,{"$f":"IF(BD47=\"\",\"\",IF(HLOOKUP(BD47,$AJ47:$BC52,6,0)=0,\"\",HLOOKUP(BD47,$AJ47:$BC52,6,0)))","v":"x"},"","x","x","x","","","","","","","","","",null,null,null,null,null,{"$f":"IF(BW47=\"\",\"\",IF(HLOOKUP(BW47,$AJ47:$BC52,6,0)=0,\"\",HLOOKUP(BW47,$AJ47:$BC52,6,0)))","v":""}]
[]
[null,null,null,{"$f":"IF($U54=\"\",\"\",IF(HLOOKUP($U54,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U54,$AJ$47:$BC$52,2,0)))","v":"Obstpflücker zur Obsternte"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J54=\"\",L54=\"\"),\"\",IF(AND(J54=AC54,L54=AE54),1,0))","v":""},"/",1,null,null,4,null,{"$f":"IF($U54=\"\",\"\",IF(HLOOKUP($U54,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U54,$AJ$47:$BC$52,2,0)))","v":"Obstpflücker zur Obsternte"},null,null,null,null,null,{"$f":"IF($U54=\"\",\"\",IF(HLOOKUP($U54,$AJ$47:$BC$52,4,0)=0,\"\",HLOOKUP($U54,$AJ$47:$BC$52,4,0)))","v":""},null,{"$f":"IF($U54=\"\",\"\",IF(HLOOKUP($U54,$AJ$47:$BC$52,6,0)=0,\"\",HLOOKUP($U54,$AJ$47:$BC$52,6,0)))","v":"x"}]
[]
[null,null,null,{"$f":"IF($U56=\"\",\"\",IF(HLOOKUP($U56,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U56,$AJ$47:$BC$52,2,0)))","v":"Bauernkinder (helfen in den Ferien am Betrieb)"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J56=\"\",L56=\"\"),\"\",IF(AND(J56=AC56,L56=AE56),1,0))","v":""},"/",1,null,null,5,null,{"$f":"IF($U56=\"\",\"\",IF(HLOOKUP($U56,$AJ$47:$BC$52,2,0)=0,\"\",HLOOKUP($U56,$AJ$47:$BC$52,2,0)))","v":"Bauernkinder (helfen in den Ferien am Betrieb)"},null,null,null,null,null,{"$f":"IF($U56=\"\",\"\",IF(HLOOKUP($U56,$AJ$47:$BC$52,4,0)=0,\"\",HLOOKUP($U56,$AJ$47:$BC$52,4,0)))","v":""},null,{"$f":"IF($U56=\"\",\"\",IF(HLOOKUP($U56,$AJ$47:$BC$52,6,0)=0,\"\",HLOOKUP($U56,$AJ$47:$BC$52,6,0)))","v":"x"}]
[]
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[null,null,null,{"$f":"IF($U98=\"\",\"\",IF(HLOOKUP($U98,$AJ$83:$BC$88,2,0)=0,\"\",HLOOKUP($U98,$AJ$83:$BC$88,2,0)))","v":"Saisonarbeiter"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J98=\"\",L98=\"\"),\"\",IF(AND(J98=AC98,L98=AE98),1,0))","v":""},"/",1,null,null,8,null,{"$f":"IF($U98=\"\",\"\",IF(HLOOKUP($U98,$AJ$83:$BC$88,2,0)=0,\"\",HLOOKUP($U98,$AJ$83:$BC$88,2,0)))","v":"Saisonarbeiter"},null,null,null,null,null,{"$f":"IF($U98=\"\",\"\",IF(HLOOKUP($U98,$AJ$83:$BC$88,4,0)=0,\"\",HLOOKUP($U98,$AJ$83:$BC$88,4,0)))","v":"x"},null,{"$f":"IF($U98=\"\",\"\",IF(HLOOKUP($U98,$AJ$83:$BC$88,6,0)=0,\"\",HLOOKUP($U98,$AJ$83:$BC$88,6,0)))","v":""}]
[]
[null,null,null,{"$f":"IF($U100=\"\",\"\",IF(HLOOKUP($U100,$AJ$83:$BC$88,2,0)=0,\"\",HLOOKUP($U100,$AJ$83:$BC$88,2,0)))","v":"Gutsverwalter"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J100=\"\",L100=\"\"),\"\",IF(AND(J100=AC100,L100=AE100),1,0))","v":""},"/",1,null,null,9,null,{"$f":"IF($U100=\"\",\"\",IF(HLOOKUP($U100,$AJ$83:$BC$88,2,0)=0,\"\",HLOOKUP($U100,$AJ$83:$BC$88,2,0)))","v":"Gutsverwalter"},null,null,null,null,null,{"$f":"IF($U100=\"\",\"\",IF(HLOOKUP($U100,$AJ$83:$BC$88,4,0)=0,\"\",HLOOKUP($U100,$AJ$83:$BC$88,4,0)))","v":"x"},null,{"$f":"IF($U100=\"\",\"\",IF(HLOOKUP($U100,$AJ$83:$BC$88,6,0)=0,\"\",HLOOKUP($U100,$AJ$83:$BC$88,6,0)))","v":""}]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V102)","v":""},"","","","","","","","","","",null,null,null,null,null,null,null,null,"8.","Wie wird der Zeitbedarf für bestimmte Arbeiten angegeben? (ACHTUNG: Reihenfolge der Antworten und Satzstellung sind für die Bewertung nicht relevant!)"]
[null,null,null,"Der Zeitbedarf wird in …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Der Zeitbedarf wird in …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI103","v":6},{"$f":"COUNTA(AJ104:BC104)","v":10},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH103,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH103,0))","v":4},{"$f":"IF(AK104=\"\",\"\",IF(AJ103+1>$AI103,1,AJ103+1))","v":5},6,7,8,9,10,1,2,3,"","","","","","","","","","",{"$f":"IF(AJ104=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,10,"","","","","","","","","",""]
[null,null,null,null,null,null,null," … oder in  …",null,null,null,null,null,null,null,{"$f":"IF(D104=\"\",\"\",IF(COUNTIF($W$104:$Z$106,D104),1/COUNTIF($D$104:$G$106,D104),0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P104:P106)>SUM(R104:R106)*75%,\"V\",IF(AND(SUM(P104:P106)<=SUM(R104:R106)*75%,SUM(P104:P106)>SUM(R104:R106)*50%),\"Ü\",\"N\")))","v":"N"},null,null,"AKh",null,null,null," … oder in  …",null,null,null,null,null,null,null,"F7.",{"$f":"IF(W104=\"\",\"\",W104)","v":"AKh"},"WochenAK",{"$f":"W106","v":"AKmin"},"TagesAK","AZh","TZmin","AZmin","HalbtagesAZ","TZh","WochenAZ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD103,$AJ103:$BC104,2,0)=0,\"\",HLOOKUP(BD103,$AJ103:$BC104,2,0))","v":"HalbtagesAZ"},"TZh","WochenAZ","AKh","WochenAK","AKmin","TagesAK","AZh","TZmin","AZmin","","","","","","","","","",""]
[]
[null,null,null,null,null,null,null,"  … ausgedrückt.",null,null,null,null,null,null,null,{"$f":"IF(D106=\"\",\"\",IF(COUNTIF($W$104:$Z$106,D106),1/COUNTIF($D$104:$G$106,D106),0))","v":""},"/",1,null,null,null,null,"AKmin",null,null,null,"  … ausgedrückt."]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V108)","v":""},"","","","","","","","","","",null,null,null,null,null,null,null,null,"9.","Was versteht man unter dem Lohnansatz, … (ACHTUNG: Reihenfolge der Antworten und Satzstellung sind für die Bewertung nicht relevant!)"]
[null,null,null,"Als Lohnansatz bezeichnet man einen …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Als Lohnansatz bezeichnet man einen …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI109","v":3.75},{"$f":"COUNTA(AJ110:BC110)","v":16},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH109,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH109,0))","v":7},{"$f":"IF(AK110=\"\",\"\",IF(AJ109+1>$AI109,1,AJ109+1))","v":8},9,10,11,12,13,14,15,16,1,2,3,4,5,6,"","","","",{"$f":"IF(AJ110=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,"","","",""]
[null,null,null,"●",null,null,null,null," ... der ...",null,null,null,null,null,null,{"$f":"IF(E110=\"\",\"\",IF(COUNTIF($X$110:$AA$116,E110),1/COUNTIF($E$110:$H$116,E110),0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P110:P138)>SUM(R110:R138)*75%,\"V\",IF(AND(SUM(P110:P138)<=SUM(R110:R138)*75%,SUM(P110:P138)>SUM(R110:R138)*50%),\"Ü\",\"N\")))","v":"N"},null,null,"●","kalkulatorischen Lohn",null,null,null," ... der ...",null,null,null,null,null,null,"F8a",{"$f":"IF(X110=\"\",\"\",X110)","v":"kalkulatorischen Lohn"},"tatsächlichen Lohn",{"$f":"X114","v":"Kostenrechnung"},"ausbezahlt","Buchhaltung","Investitionsrechnung","bezahlt","gebucht","Mindestlohn","Fremdlohn","entnommen","betriebliche Leistungen",{"$f":"X112","v":"nicht ausbezahlt"},"abgezogen","Finanzbuchhaltung",{"$f":"X116","v":"mitkalkuliert"},null,null,null,null,{"$f":"IF(HLOOKUP(BD109,$AJ109:$BC110,2,0)=0,\"\",HLOOKUP(BD109,$AJ109:$BC110,2,0))","v":"entnommen"},"betriebliche Leistungen","nicht ausbezahlt","abgezogen","Finanzbuchhaltung","mitkalkuliert","kalkulatorischen Lohn","tatsächlichen Lohn","Kostenrechnung","ausbezahlt","Buchhaltung","Investitionsrechnung","bezahlt","gebucht","Mindestlohn","Fremdlohn","","","",""]
[]
[null,null,null,"●",null,null,null,null," ... wird aber in der …",null,null,null,null,null,null,{"$f":"IF(E112=\"\",\"\",IF(COUNTIF($X$110:$AA$116,E112),1/COUNTIF($E$110:$H$116,E112),0))","v":""},"/",1,null,null,null,null,"●","nicht ausbezahlt",null,null,null," ... aber in der …"]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E114=\"\",\"\",IF(COUNTIF($X$110:$AA$116,E114),1/COUNTIF($E$110:$H$116,E114),0))","v":""},"/",1,null,null,null,null,"●","Kostenrechnung"]
[]
[null,null,null,"●",null,null,null,null,".",null,null,null,null,null,null,{"$f":"IF(E116=\"\",\"\",IF(COUNTIF($X$110:$AA$116,E116),1/COUNTIF($E$110:$H$116,E116),0))","v":""},"/",1,null,null,null,null,"●","mitkalkuliert",null,null,null," … wird."]
[]
[null,null,null,{"$f":"IF($M$3=\"\",\"\",W118)","v":""},"","","","","","","","","",null,null,null,null,null,null,null,null,null,"… für wen wird er ermittelt, … "]
[null,null,null,"Für …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Für …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI119","v":10},{"$f":"COUNTA(AJ120:BC120)","v":6},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH119,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH119,0))","v":3},{"$f":"IF(AK120=\"\",\"\",IF(AJ119+1>$AI119,1,AJ119+1))","v":4},5,6,1,2,"","","","","","","","","","","","","","",{"$f":"IF(AJ120=\"\",\"\",BD$1)","v":1},2,3,4,5,6,"","","","","","","","","","","","","",""]
[null,null,null,"●",null,null,null,null,null,null," … und …",null,null,null,null,{"$f":"IF(E120=\"\",\"\",IF(COUNTIF($X$120:$AC$124,E120),1/COUNTIF($E$120:$J$124,E120),0))","v":""},"/",1,null,null,null,null,"●","Betriebsleiter (Familienmitglied)",null,null,null,null,null," … und …",null,null,null,null,"F8b1","Wirtschaftsleiterin (angestellt)","Gutsverwalter (angestellt)","Betriebsleiter (angestellt)",{"$f":"IF(X120=\"\",\"\",X120)","v":"Betriebsleiter (Familienmitglied)"},"Stallpersonal (angestellt)","Senner (angestellt)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD119,$AJ119:$BC120,2,0)=0,\"\",HLOOKUP(BD119,$AJ119:$BC120,2,0))","v":"Stallpersonal (angestellt)"},"Senner (angestellt)","Wirtschaftsleiterin (angestellt)","Gutsverwalter (angestellt)","Betriebsleiter (angestellt)","Betriebsleiter (Familienmitglied)","","","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI121","v":7.5},{"$f":"COUNTA(AJ122:BC122)","v":8},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH121,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH121,0))","v":4},{"$f":"IF(AK122=\"\",\"\",IF(AJ121+1>$AI121,1,AJ121+1))","v":5},6,7,8,1,2,3,"","","","","","","","","","","","",{"$f":"IF(AJ122=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,"","","","","","","","","","","",""]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E122=\"\",\"\",IF(COUNTIF($X$120:$AC$124,E122),1/COUNTIF($E$120:$J$124,E122),0))","v":""},"/",1,null,null,null,null,"●","mitarbeitende",null,null,null,null,null,null,null,null,null,null,"F8b2","abgewanderte","nicht mitarbeitende","nicht mithelfende",{"$f":"IF(X122=\"\",\"\",X122)","v":"mitarbeitende"},"nur unverheiratete","nur verheiratete","noch lebende","alle",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD121,$AJ121:$BC122,2,0)=0,\"\",HLOOKUP(BD121,$AJ121:$BC122,2,0))","v":"nur verheiratete"},"noch lebende","alle","abgewanderte","nicht mitarbeitende","nicht mithelfende","mitarbeitende","nur unverheiratete","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI123","v":8.5714285714285712},{"$f":"COUNTA(AJ124:BC124)","v":7},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH123,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH123,0))","v":3},{"$f":"IF(AK124=\"\",\"\",IF(AJ123+1>$AI123,1,AJ123+1))","v":4},5,6,7,1,2,"","","","","","","","","","","","","",{"$f":"IF(AJ124=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,"","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E124=\"\",\"\",IF(COUNTIF($X$120:$AC$124,E124),1/COUNTIF($E$120:$J$124,E124),0))","v":""},"/",1,null,null,null,null,null,"Familienmitglieder",".",null,null,null,null,null,null,null,null,null,"F8b3","Fremdarbeitskräfte","nicht ständige Arbeitskräfte","ständige Arbeitskräfte","weichende Erben","Familienhelfer","Vollzeitarbeitskräfte",{"$f":"IF(X124=\"\",\"\",X124)","v":"Familienmitglieder"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD123,$AJ123:$BC124,2,0)=0,\"\",HLOOKUP(BD123,$AJ123:$BC124,2,0))","v":"Vollzeitarbeitskräfte"},"Familienmitglieder","Fremdarbeitskräfte","nicht ständige Arbeitskräfte","ständige Arbeitskräfte","weichende Erben","Familienhelfer","","","","","","","","","","","","",""]
[]
[null,null,null,{"$f":"IF($M$3=\"\",\"\",W126)","v":""},"","","","","","","","","",null,null,null,null,null,null,null,null,null,"… woran orientiert er sich …"]
[null,null,null,"Er orientiert sich an den …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Er orientiert sich an den …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI127","v":10},{"$f":"COUNTA(AJ128:BC128)","v":6},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH127,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH127,0))","v":3},{"$f":"IF(AK128=\"\",\"\",IF(AJ127+1>$AI127,1,AJ127+1))","v":4},5,6,1,2,"","","","","","","","","","","","","","",{"$f":"IF(AJ128=\"\",\"\",BD$1)","v":1},2,3,4,5,6,"","","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D128=\"\",\"\",IF(COUNTIF($W$128:$Z$132,D128),1/COUNTIF($D$128:$G$132,D128),0))","v":""},"/",1,null,null,null,null,"Löhnen",null,null,null,null,null,null,null,null,null,null,null,"F8c1",{"$f":"IF(W128=\"\",\"\",W128)","v":"Löhnen"},"Lohnnebenkosten","Lohnsteuern","Arbeitszeiten","Urlaubszeiten","Sonderzahlungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD127,$AJ127:$BC128,2,0)=0,\"\",HLOOKUP(BD127,$AJ127:$BC128,2,0))","v":"Urlaubszeiten"},"Sonderzahlungen","Löhnen","Lohnnebenkosten","Lohnsteuern","Arbeitszeiten","","","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI129","v":6.666666666666667},{"$f":"COUNTA(AJ130:BC130)","v":9},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH129,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH129,0))","v":4},{"$f":"IF(AK130=\"\",\"\",IF(AJ129+1>$AI129,1,AJ129+1))","v":5},6,7,8,9,1,2,3,"","","","","","","","","","","",{"$f":"IF(AJ130=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,"","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D130=\"\",\"\",IF(COUNTIF($W$128:$Z$132,D130),1/COUNTIF($D$128:$G$132,D130),0))","v":""},"/",1,null,null,null,null,"vergleichbarer",null,null,null,null,null,null,null,null,null,null,null,"F8c2","mitarbeitender","nicht mitarbeitender","nicht mithelfender",{"$f":"IF(W130=\"\",\"\",W130)","v":"vergleichbarer"},"unverheirateter","verheirateter","noch lebender","unbeschäftigter","vertretbarer",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD129,$AJ129:$BC130,2,0)=0,\"\",HLOOKUP(BD129,$AJ129:$BC130,2,0))","v":"noch lebender"},"unbeschäftigter","vertretbarer","mitarbeitender","nicht mitarbeitender","nicht mithelfender","vergleichbarer","unverheirateter","verheirateter","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI131","v":8.5714285714285712},{"$f":"COUNTA(AJ132:BC132)","v":7},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH131,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH131,0))","v":3},{"$f":"IF(AK132=\"\",\"\",IF(AJ131+1>$AI131,1,AJ131+1))","v":4},5,6,7,1,2,"","","","","","","","","","","","","",{"$f":"IF(AJ132=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,"","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D132=\"\",\"\",IF(COUNTIF($W$128:$Z$132,D132),1/COUNTIF($D$128:$G$132,D132),0))","v":""},"/",1,null,null,null,null,"Fremdarbeitskräfte",".",null,null,null,null,null,null,null,null,null,null,"F8c3","Familienarbeitskräfte","nicht ständiger Arbeitskräfte","ständiger Arbeitskräfte","weichender Erben","Familienhelfer","Vollzeitarbeitskräfte",{"$f":"IF(W132=\"\",\"\",W132)","v":"Fremdarbeitskräfte"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD131,$AJ131:$BC132,2,0)=0,\"\",HLOOKUP(BD131,$AJ131:$BC132,2,0))","v":"Vollzeitarbeitskräfte"},"Fremdarbeitskräfte","Familienarbeitskräfte","nicht ständiger Arbeitskräfte","ständiger Arbeitskräfte","weichender Erben","Familienhelfer","","","","","","","","","","","","",""]
[]
[null,null,null,{"$f":"IF($M$3=\"\",\"\",W134)","v":""},"","","","","","","","","",null,null,null,null,null,null,null,null,null,"… und wovon hängt seine Höhe ab?"]
[null,null,null,"… hängt ab von der …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"… hängt ab von der …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI135","v":6.666666666666667},{"$f":"COUNTA(AJ136:BC136)","v":9},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH135,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH135,0))","v":4},{"$f":"IF(AK136=\"\",\"\",IF(AJ135+1>$AI135,1,AJ135+1))","v":5},6,7,8,9,1,2,3,"","","","","","","","","","","",{"$f":"IF(AJ136=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,"","","","","","","","","","",""]
[null,null,null,"●",null,null,null,null,{"$f":"IF(E136=\"\",\"… und von der …\",IF(E136=X138,AB138&\" und von der …\",IF(E136=X136,AB136&\" …\",AB136&\" …\")))","v":"… und von der …"},null,null,null,null,null,null,{"$f":"IF(E136=\"\",\"\",IF(COUNTIF($X$136:$AA$138,E136),1/COUNTIF($E$136:$H$138,E136),0))","v":""},"/",1,null,null,null,null,"●","Betriebsgröße",null,null,null,"… und von der",null,null,null,null,null,null,"F8d",{"$f":"IF(X138=\"\",\"\",X138)","v":"Alterstruktur"},"Familiengröße","Familienstand","Arbeitszeit","Urlaubszeiten","Geschlechterverhältnis",{"$f":"X136","v":"Betriebsgröße"},"Kinderzahl","Wohnsituation",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD135,$AJ135:$BC136,2,0)=0,\"\",HLOOKUP(BD135,$AJ135:$BC136,2,0))","v":"Betriebsgröße"},"Kinderzahl","Wohnsituation","Alterstruktur","Familiengröße","Familienstand","Arbeitszeit","Urlaubszeiten","Geschlechterverhältnis","","","","","","","","","","",""]
[]
[null,null,null,"●",null,null,null,null,{"$f":"IF(E136=X138,\".\",IF(E138=\"\",\" ... der familieneigenen Arbeitskräfte.\",IF(E138=X138,AB138&\".\",IF(E138=X136,\".\",AB136&\".\"))))","v":" ... der familieneigenen Arbeitskräfte."},null,null,null,null,null,null,{"$f":"IF(E138=\"\",\"\",IF(COUNTIF($X$136:$AA$138,E138),1/COUNTIF($E$136:$H$138,E138),0))","v":""},"/",1,null,null,null,null,"●","Alterstruktur",null,null,null," ... der familieneigenen Arbeitskräfte"]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V140)","v":""},"","","","","","","","","","",null,null,{"$f":"IF(COUNTA(D141:D155,D141:D155)=0,\"\",COUNTIF(P141:P155,\"R\")-COUNTIF(P141:P155,\"F\"))","v":""},"/",5,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P140:P140)>SUM(R140:R140)*75%,\"V\",IF(AND(SUM(P140:P140)<=SUM(R140:R140)*75%,SUM(P140:P140)>SUM(R140:R140)*50%),\"Ü\",\"N\")))","v":"N"},null,"10.","Lohnansatz: Lies dir die folgenden Aussagen zum Thema Lohnansatz genau durch und kreuze die 5 richtigen Aussagen dazu an!",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI140","v":7.5},{"$f":"COUNTA(AJ141:BC141)","v":8},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH140,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH140,0))","v":4},{"$f":"IF(AK141=\"\",\"\",IF(AJ140+1>$AI140,1,AJ140+1))","v":5},6,7,8,1,2,3,"","","","","","","","","","","","",{"$f":"IF(AJ141=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,"","","","","","","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U141=\"\",\"\",IF(HLOOKUP($U141,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U141,$AJ$140:$BC$143,2,0)))","v":"Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes keine Bedeutung, da sie ohnehin ein geregeltes Einkommen aus nichtlandwirtschaftlicher Berufstätigkeit haben."},{"$f":"IF($U141=\"\",\"\",IF(HLOOKUP($U141,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U141,$AJ$207:$BC$210,2,0)))","v":"Krankenstandstage"},"Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage",null,null,{"$f":"IF(D141=\"\",\"\",IF(AND(W141=\"x\",D141=\"x\"),\"R\",IF(AND(W141<>\"x\",D141=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,1,null,{"$f":"IF($U141=\"\",\"\",IF(HLOOKUP($U141,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U141,$AJ$140:$BC$143,4,0)))","v":""},null,{"$f":"IF($U141=\"\",\"\",IF(HLOOKUP($U141,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U141,$AJ$140:$BC$143,2,0)))","v":"Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes keine Bedeutung, da sie ohnehin ein geregeltes Einkommen aus nichtlandwirtschaftlicher Berufstätigkeit haben."},{"$f":"IF($U141=\"\",\"\",IF(HLOOKUP($U141,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U141,$AJ$207:$BC$210,2,0)))","v":"Krankenstandstage"},"Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage",null,null,null,"Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen nur für familienfremde Arbeitskräfte einkalkuliert.","Der Lohnansatz wird zwar in der Kalkulation mit eingerechnet aber nicht ausbezahlt.","Die Höhe des Lohnansatzes orientiert sich an den Löhnen vergleichbarer Fremdarbeitskräfte.","Der Lohnansatz wird nicht nur für den Betriebsleiter sondern auch für die mitarbeitenden Familienmitglieder kalkuliert.","Das Alter spielt für die Berechnung des Lohnansatzes keine Rolle.","Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes keine Bedeutung, da sie ohnehin ein geregeltes Einkommen aus nichtlandwirtschaftlicher Berufstätigkeit haben.","Die Höhe des Lohnansatzes ist abhängig von der Größe des Betriebes.","Die Höhe des Lohnansatzes ist nicht identisch mit dem Wert der entnommenen betrieblichen Leistungen.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD140=\"\",\"\",IF(HLOOKUP(BD140,$AJ140:$BC141,2,0)=0,\"\",HLOOKUP(BD140,$AJ140:$BC141,2,0)))","v":"Für Nebenerwerbsbauern hat die Kalkulation eines Lohnansatzes keine Bedeutung, da sie ohnehin ein geregeltes Einkommen aus nichtlandwirtschaftlicher Berufstätigkeit haben."},{"$f":"IF(BE140=\"\",\"\",IF(HLOOKUP(BE140,$AJ140:$BC141,2,0)=0,\"\",HLOOKUP(BE140,$AJ140:$BC141,2,0)))","v":"Die Höhe des Lohnansatzes ist abhängig von der Größe des Betriebes."},"Die Höhe des Lohnansatzes ist nicht identisch mit dem Wert der entnommenen betrieblichen Leistungen.","Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen nur für familienfremde Arbeitskräfte einkalkuliert.","Der Lohnansatz wird zwar in der Kalkulation mit eingerechnet aber nicht ausbezahlt.","Die Höhe des Lohnansatzes orientiert sich an den Löhnen vergleichbarer Fremdarbeitskräfte.","Der Lohnansatz wird nicht nur für den Betriebsleiter sondern auch für die mitarbeitenden Familienmitglieder kalkuliert.","Das Alter spielt für die Berechnung des Lohnansatzes keine Rolle.","","","","","","","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U142=\"\",\"\",IF(HLOOKUP($U142,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U142,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U142=\"\",\"\",IF(HLOOKUP($U142,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U142,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U143=\"\",\"\",IF(HLOOKUP($U143,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U143,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes ist abhängig von der Größe des Betriebes."},"Überstunden","Überstunden","Überstunden","Überstunden","Überstunden","Überstunden","Überstunden",null,null,{"$f":"IF(D143=\"\",\"\",IF(AND(W143=\"x\",D143=\"x\"),\"R\",IF(AND(W143<>\"x\",D143=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,2,null,{"$f":"IF($U143=\"\",\"\",IF(HLOOKUP($U143,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U143,$AJ$140:$BC$143,4,0)))","v":"x"},null,{"$f":"IF($U143=\"\",\"\",IF(HLOOKUP($U143,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U143,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes ist abhängig von der Größe des Betriebes."},"Überstunden","Überstunden","Überstunden","Überstunden","Überstunden","Überstunden","Überstunden",null,null,null,null,"x","x","x",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD140=\"\",\"\",IF(HLOOKUP(BD140,$AJ140:$BC143,4,0)=0,\"\",HLOOKUP(BD140,$AJ140:$BC143,4,0)))","v":""},"x","x","","x","x","x","","","","","","","","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U144=\"\",\"\",IF(HLOOKUP($U144,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U144,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U144=\"\",\"\",IF(HLOOKUP($U144,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U144,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U145=\"\",\"\",IF(HLOOKUP($U145,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U145,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes ist nicht identisch mit dem Wert der entnommenen betrieblichen Leistungen."},"Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)",null,null,{"$f":"IF(D145=\"\",\"\",IF(AND(W145=\"x\",D145=\"x\"),\"R\",IF(AND(W145<>\"x\",D145=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,3,null,{"$f":"IF($U145=\"\",\"\",IF(HLOOKUP($U145,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U145,$AJ$140:$BC$143,4,0)))","v":"x"},null,{"$f":"IF($U145=\"\",\"\",IF(HLOOKUP($U145,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U145,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes ist nicht identisch mit dem Wert der entnommenen betrieblichen Leistungen."},"Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)"]
[null,null,null,null,null,{"$f":"IF($U146=\"\",\"\",IF(HLOOKUP($U146,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U146,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U146=\"\",\"\",IF(HLOOKUP($U146,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U146,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U147=\"\",\"\",IF(HLOOKUP($U147,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U147,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen nur für familienfremde Arbeitskräfte einkalkuliert."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit",null,null,{"$f":"IF(D147=\"\",\"\",IF(AND(W147=\"x\",D147=\"x\"),\"R\",IF(AND(W147<>\"x\",D147=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,4,null,{"$f":"IF($U147=\"\",\"\",IF(HLOOKUP($U147,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U147,$AJ$140:$BC$143,4,0)))","v":""},null,{"$f":"IF($U147=\"\",\"\",IF(HLOOKUP($U147,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U147,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird in betriebswirtschaftlichen Berechnungen nur für familienfremde Arbeitskräfte einkalkuliert."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit"]
[null,null,null,null,null,{"$f":"IF($U148=\"\",\"\",IF(HLOOKUP($U148,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U148,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U148=\"\",\"\",IF(HLOOKUP($U148,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U148,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U149=\"\",\"\",IF(HLOOKUP($U149,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U149,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird zwar in der Kalkulation mit eingerechnet aber nicht ausbezahlt."},"Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto",null,null,{"$f":"IF(D149=\"\",\"\",IF(AND(W149=\"x\",D149=\"x\"),\"R\",IF(AND(W149<>\"x\",D149=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,5,null,{"$f":"IF($U149=\"\",\"\",IF(HLOOKUP($U149,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U149,$AJ$140:$BC$143,4,0)))","v":"x"},null,{"$f":"IF($U149=\"\",\"\",IF(HLOOKUP($U149,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U149,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird zwar in der Kalkulation mit eingerechnet aber nicht ausbezahlt."},"Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto","Dienstauto"]
[null,null,null,null,null,{"$f":"IF($U150=\"\",\"\",IF(HLOOKUP($U150,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U150,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U150=\"\",\"\",IF(HLOOKUP($U150,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U150,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U151=\"\",\"\",IF(HLOOKUP($U151,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U151,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes orientiert sich an den Löhnen vergleichbarer Fremdarbeitskräfte."},{"$f":"IF($U151=\"\",\"\",IF(HLOOKUP($U151,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U151,$AJ$207:$BC$210,2,0)))","v":"Betriebswohnung"},"Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung",null,null,{"$f":"IF(D151=\"\",\"\",IF(AND(W151=\"x\",D151=\"x\"),\"R\",IF(AND(W151<>\"x\",D151=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,6,null,{"$f":"IF($U151=\"\",\"\",IF(HLOOKUP($U151,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U151,$AJ$140:$BC$143,4,0)))","v":"x"},null,{"$f":"IF($U151=\"\",\"\",IF(HLOOKUP($U151,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U151,$AJ$140:$BC$143,2,0)))","v":"Die Höhe des Lohnansatzes orientiert sich an den Löhnen vergleichbarer Fremdarbeitskräfte."},{"$f":"IF($U151=\"\",\"\",IF(HLOOKUP($U151,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U151,$AJ$207:$BC$210,2,0)))","v":"Betriebswohnung"},"Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung","Betriebswohnung"]
[null,null,null,null,null,{"$f":"IF($U152=\"\",\"\",IF(HLOOKUP($U152,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U152,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U152=\"\",\"\",IF(HLOOKUP($U152,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U152,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U153=\"\",\"\",IF(HLOOKUP($U153,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U153,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird nicht nur für den Betriebsleiter sondern auch für die mitarbeitenden Familienmitglieder kalkuliert."},"Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen",null,null,{"$f":"IF(D153=\"\",\"\",IF(AND(W153=\"x\",D153=\"x\"),\"R\",IF(AND(W153<>\"x\",D153=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,7,null,{"$f":"IF($U153=\"\",\"\",IF(HLOOKUP($U153,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U153,$AJ$140:$BC$143,4,0)))","v":"x"},null,{"$f":"IF($U153=\"\",\"\",IF(HLOOKUP($U153,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U153,$AJ$140:$BC$143,2,0)))","v":"Der Lohnansatz wird nicht nur für den Betriebsleiter sondern auch für die mitarbeitenden Familienmitglieder kalkuliert."},"Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen","Sonderzahlungen"]
[null,null,null,null,null,{"$f":"IF($U154=\"\",\"\",IF(HLOOKUP($U154,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U154,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U154=\"\",\"\",IF(HLOOKUP($U154,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U154,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,null,null,null,{"$f":"IF($U155=\"\",\"\",IF(HLOOKUP($U155,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U155,$AJ$140:$BC$143,2,0)))","v":"Das Alter spielt für die Berechnung des Lohnansatzes keine Rolle."},"Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub",null,null,{"$f":"IF(D155=\"\",\"\",IF(AND(W155=\"x\",D155=\"x\"),\"R\",IF(AND(W155<>\"x\",D155=\"x\"),\"F\",\"\")))","v":""},null,null,null,null,8,null,{"$f":"IF($U155=\"\",\"\",IF(HLOOKUP($U155,$AJ$140:$BC$143,4,0)=0,\"\",HLOOKUP($U155,$AJ$140:$BC$143,4,0)))","v":""},null,{"$f":"IF($U155=\"\",\"\",IF(HLOOKUP($U155,$AJ$140:$BC$143,2,0)=0,\"\",HLOOKUP($U155,$AJ$140:$BC$143,2,0)))","v":"Das Alter spielt für die Berechnung des Lohnansatzes keine Rolle."},"Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub","Sonderurlaub"]
[null,null,null,null,null,{"$f":"IF($U156=\"\",\"\",IF(HLOOKUP($U156,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U156,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","","",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($U156=\"\",\"\",IF(HLOOKUP($U156,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U156,$AJ$207:$BC$210,2,0)))","v":""},"","","","","","",""]
[null,null,{"$f":"IF($M$3=\"\",\"\",V157)","v":""},{"$f":"IF($M$3=\"\",\"\",W157)","v":""},"","","","","","","","","",null,null,null,null,null,null,null,null,"11.","Der Arbeitslohn im Steuerrecht:"]
[null,null,null,{"$f":"IF($M$3=\"\",\"\",W158)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nenne die beiden im Steuerrecht unterschiedenen Formen des Arbeitslohnes … ",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI158","v":8.5714285714285712},{"$f":"COUNTA(AJ159:BC159)","v":7},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH158,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH158,0))","v":3},{"$f":"IF(AK159=\"\",\"\",IF(AJ158+1>$AI158,1,AJ158+1))","v":4},5,6,7,1,2,"","","","","","","","","","","","","",{"$f":"IF(AJ159=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,"","","","","","","","","","","","",""]
[null,null,null,"●",null,null,null,null,{"$f":"AB159","v":" ... je …"},null,null,null,null,null,null,{"$f":"IF(E159=\"\",\"\",IF(COUNTIF($X$159:$AA$161,E159),1/COUNTIF($E$159:$H$161,E159),0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P159:P175)>SUM(R159:R175)*75%,\"V\",IF(AND(SUM(P159:P175)<=SUM(R159:R175)*75%,SUM(P159:P175)>SUM(R159:R175)*50%),\"Ü\",\"N\")))","v":"N"},null,null,"●","Bruttolohn",null,null,null," ... je …",null,null,null,null,null,null,"F16a",{"$f":"IF(X159=\"\",\"\",X159)","v":"Bruttolohn"},"Zeitlohn","Naturallohn","Geldlohn","Stundenlohn","Arbeitslohn",{"$f":"X161","v":"Nettolohn"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD158,$AJ158:$BC159,2,0)=0,\"\",HLOOKUP(BD158,$AJ158:$BC159,2,0))","v":"Arbeitslohn"},"Nettolohn","Bruttolohn","Zeitlohn","Naturallohn","Geldlohn","Stundenlohn","","","","","","","","","","","","",""]
[]
[null,null,null,"●",null,null,null,null,".",null,null,null,null,null,null,{"$f":"IF(E161=\"\",\"\",IF(COUNTIF($X$159:$AA$161,E161),1/COUNTIF($E$159:$H$161,E161),0))","v":""},"/",1,null,null,null,null,"●","Nettolohn",null,null,null,"."]
[]
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[null,null,null,"+",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E165=\"\",\"\",IF(E165=X165,1,0))","v":""},"/",1,null,null,null,null,"+","Wert des Naturallohnes"]
[]
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[]
[null,null,null,"–",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E169=\"\",\"\",IF(COUNTIF($X$169:$AE$173,E169),1/COUNTIF($E$169:$L$173,E169),0))","v":""},"/",1,null,null,null,null,"–","Wert der Naturalbezüge (Deputat, Verköstigung)"]
[]
[null,null,null,"–",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E171=\"\",\"\",IF(COUNTIF($X$169:$AE$173,E171),1/COUNTIF($E$169:$L$173,E171),0))","v":""},"/",1,null,null,null,null,"–","Lohnsteuer"]
[]
[null,null,null,"–",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E173=\"\",\"\",IF(COUNTIF($X$169:$AE$173,E173),1/COUNTIF($E$169:$L$173,E173),0))","v":""},"/",1,null,null,null,null,"–","Dienstgeberbeiträge zur Sozialversicherung"]
[]
[null,null,null,"=",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E175=\"\",\"\",IF(E175=X175,1,0))","v":""},"/",1,null,null,null,null,"=","Nettolohn"]
[]
[null,null,"Erweiterte Kompetenzen (EK4)",null,null,null,null,null,null,null,null,null,null,"! ! !"]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V179)","v":""},"","","","","","","","","","",null,null,null,null,null,null,null,null,"12.","Was versteht man unter Leistungslohn? Erkläre den Begriff und nenne mindestens 3 Beispiele!"]
[null,null,null,"Beim Leistungslohn erfolgt die …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beim Leistungslohn erfolgt die …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI180","v":10},{"$f":"COUNTA(AJ181:BC181)","v":6},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH180,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH180,0))","v":3},{"$f":"IF(AK181=\"\",\"\",IF(AJ180+1>$AI180,1,AJ180+1))","v":4},5,6,1,2,"","","","","","","","","","","","","","",{"$f":"IF(AJ181=\"\",\"\",BD$1)","v":1},2,3,4,5,6,"","","","","","","","","","","","","",""]
[null,null,null,null,null,null,null," ... pro …",null,null,null,null,null,null,null,{"$f":"IF(D181=\"\",\"\",IF(COUNTIF($W$181:$Z$183,D181),1/COUNTIF($D$181:$G$183,D181),0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P181:P190)>SUM(R181:R190)*75%,\"V\",IF(AND(SUM(P181:P190)<=SUM(R181:R190)*75%,SUM(P181:P190)>SUM(R181:R190)*50%),\"Ü\",\"N\")))","v":"N"},null,null,"Bezahlung",null,null,null," ... pro …",null,null,null,null,null,null,null,"F13a1",{"$f":"IF(W181=\"\",\"\",W181)","v":"Bezahlung"},"Arbeitszeiterfassung","Zeitnehmung","Stundenabrechnung","Erhebung der Arbeitszeit","Erfassung der Arbeistkraftstunden",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD180,$AJ180:$BC181,2,0)=0,\"\",HLOOKUP(BD180,$AJ180:$BC181,2,0))","v":"Erhebung der Arbeitszeit"},"Erfassung der Arbeistkraftstunden","Bezahlung","Arbeitszeiterfassung","Zeitnehmung","Stundenabrechnung","","","","","","","","","","","","","",""]
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[]
[null,null,null,"Beispiele:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beispiele:",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI185","v":4.615384615384615},{"$f":"COUNTA(AJ186:BC186)","v":13},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH185,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH185,0))","v":5},{"$f":"IF(AK186=\"\",\"\",IF(AJ185+1>$AI185,1,AJ185+1))","v":6},7,8,9,10,11,12,13,1,2,3,4,"","","","","","","",{"$f":"IF(AJ186=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,10,11,12,13,"","","","","","",""]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E186=\"\",\"\",IF(COUNTIF($X$186:$AF$190,E186),1/COUNTIF($E$186:$M$190,E186),0))","v":""},"/",1,null,null,null,null,"●","Akkordlohn (z.B. pro  fm geschlagenes Holz)",null,null,null,null,null,null,null,null,null,null,"F13b",{"$f":"IF(X186=\"\",\"\",X186)","v":"Akkordlohn (z.B. pro  fm geschlagenes Holz)"},"Rekordlohn (z.B. pro erzieltem Arbeitsrekord)","Zeitlohn (z.B. nach gearbeiteten Stunden)",{"$f":"X190","v":"Anteilslohn (z.B. Umsatzbeteiligung)"},"Reallohn (z.B. für reale Leistungen)","Bruttolohn (Lohn vor Steuern)","Stundenlohn (z.B. nach gearbeiteter Zeit)","Nettolohn (Lohn nach Steuern)","Soziallohn (z.B. für soziales Engagement)","Mindestlohn (Lohnuntergrenze lauf Kollektivvertrag)","Monatslohn (z.B. für gearbeitete Stunden)",{"$f":"X188","v":"Prämienlohn (z.B. Zuschlag für besondere Leistungen)"},"Tageslohn (z.B. für gearbeitete Tage)",null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD185,$AJ185:$BC186,2,0)=0,\"\",HLOOKUP(BD185,$AJ185:$BC186,2,0))","v":"Mindestlohn (Lohnuntergrenze lauf Kollektivvertrag)"},"Monatslohn (z.B. für gearbeitete Stunden)","Prämienlohn (z.B. Zuschlag für besondere Leistungen)","Tageslohn (z.B. für gearbeitete Tage)","Akkordlohn (z.B. pro  fm geschlagenes Holz)","Rekordlohn (z.B. pro erzieltem Arbeitsrekord)","Zeitlohn (z.B. nach gearbeiteten Stunden)","Anteilslohn (z.B. Umsatzbeteiligung)","Reallohn (z.B. für reale Leistungen)","Bruttolohn (Lohn vor Steuern)","Stundenlohn (z.B. nach gearbeiteter Zeit)","Nettolohn (Lohn nach Steuern)","Soziallohn (z.B. für soziales Engagement)","","","","","","",""]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E188=\"\",\"\",IF(COUNTIF($X$186:$AF$190,E188),1/COUNTIF($E$186:$M$190,E188),0))","v":""},"/",1,null,null,null,null,"●","Prämienlohn (z.B. Zuschlag für besondere Leistungen)"]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E190=\"\",\"\",IF(COUNTIF($X$186:$AF$190,E190),1/COUNTIF($E$186:$M$190,E190),0))","v":""},"/",1,null,null,null,null,"●","Anteilslohn (z.B. Umsatzbeteiligung)"]
[]
[null,null,{"$f":"IF($M$3=\"\",\"\",V192)","v":""},"","","","","","","","","","",null,null,null,null,null,null,null,null,"13.","Was versteht man unter Zeitlohn? Erkläre den Begriff und nenne mindestens 4 Beispiele!"]
[null,null,null,"Beim Zeitlohn erfolgt die …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beim Zeitlohn erfolgt die …",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI193","v":10},{"$f":"COUNTA(AJ194:BC194)","v":6},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH193,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH193,0))","v":3},{"$f":"IF(AK194=\"\",\"\",IF(AJ193+1>$AI193,1,AJ193+1))","v":4},5,6,1,2,"","","","","","","","","","","","","","",{"$f":"IF(AJ194=\"\",\"\",BD$1)","v":1},2,3,4,5,6,"","","","","","","","","","","","","",""]
[null,null,null,null,null,null,null,{"$f":"AA194","v":" ... je …"},null,null,null,null,null,null,null,{"$f":"IF(D194=\"\",\"\",IF(COUNTIF($W$194:$Z$196,D194),1/COUNTIF($D$194:$G$196,D194),0))","v":""},"/",1,null,{"$f":"IF(AND($I$248<>$K$248,$P$3=\"Nicht anzeigen!\"),\"-\",IF(SUM(P194:P205)>SUM(R194:R205)*75%,\"V\",IF(AND(SUM(P194:P205)<=SUM(R194:R205)*75%,SUM(P194:P205)>SUM(R194:R205)*50%),\"Ü\",\"N\")))","v":"N"},null,null,"Bezahlung",null,null,null," ... je …",null,null,null,null,null,null,null,"F11a1",{"$f":"IF(W194=\"\",\"\",W194)","v":"Bezahlung"},"Arbeitszeiterfassung","Zeitnehmung","Stundenabrechnung","Erhebung der Arbeitszeit","Erfassung der Arbeistkraftstunden",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD193,$AJ193:$BC194,2,0)=0,\"\",HLOOKUP(BD193,$AJ193:$BC194,2,0))","v":"Erhebung der Arbeitszeit"},"Erfassung der Arbeistkraftstunden","Bezahlung","Arbeitszeiterfassung","Zeitnehmung","Stundenabrechnung","","","","","","","","","","","","","",""]
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[]
[null,null,null,"Beispiele:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beispiele:",null,null,null,null,null,null,null,null,null,null,{"$f":"60/AI198","v":5},{"$f":"COUNTA(AJ199:BC199)","v":12},{"$f":"IF(ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH198,0)=0,1,ROUNDUP(IF($AH$3=\"-\",SECOND(NOW()),$AH$3)/AH198,0))","v":5},{"$f":"IF(AK199=\"\",\"\",IF(AJ198+1>$AI198,1,AJ198+1))","v":6},7,8,9,10,11,12,1,2,3,4,"","","","","","","","",{"$f":"IF(AJ199=\"\",\"\",BD$1)","v":1},2,3,4,5,6,7,8,9,10,11,12,"","","","","","","",""]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E199=\"\",\"\",IF(COUNTIF($X$199:$AA$205,E199),1/COUNTIF($E$199:$H$205,E199),0))","v":""},"/",1,null,null,null,null,"●","Stunden",null,null,null,null,null,null,null,null,null,null,"F11b",{"$f":"IF(X199=\"\",\"\",X199)","v":"Stunden"},"Festmerten",{"$f":"X203","v":"Wochen"},"Hektaren","Laufmetern","Tieren",{"$f":"X201","v":"Tagen"},"Bäumen","Kilogramm","Tonnen",{"$f":"X205","v":"Monaten"},"Fuhren",null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(BD198,$AJ198:$BC199,2,0)=0,\"\",HLOOKUP(BD198,$AJ198:$BC199,2,0))","v":"Kilogramm"},"Tonnen","Monaten","Fuhren","Stunden","Festmerten","Wochen","Hektaren","Laufmetern","Tieren","Tagen","Bäumen","","","","","","","",""]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E201=\"\",\"\",IF(COUNTIF($X$199:$AA$205,E201),1/COUNTIF($E$199:$H$205,E201),0))","v":""},"/",1,null,null,null,null,"●","Tagen"]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E203=\"\",\"\",IF(COUNTIF($X$199:$AA$205,E203),1/COUNTIF($E$199:$H$205,E203),0))","v":""},"/",1,null,null,null,null,"●","Wochen"]
[]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E205=\"\",\"\",IF(COUNTIF($X$199:$AA$205,E205),1/COUNTIF($E$199:$H$205,E205),0))","v":""},"/",1,null,null,null,null,"●","Monaten"]
[]
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[null,null,null,null,null,null,{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U233,$AJ$232:$BC$237,2,0)))","v":"Hans Müller ist Versicherungsvertreter. Er sagt: „Wenn ich viele Versicherungen abschließe, verdiene ich viel, wenn ich wenig Abschlüsse mache, verdiene ich wenig.“ Er bekommt folglich einen Zeitlohn bezahlt!"},{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U233,$AJ$207:$BC$210,2,0)))","v":"Krankenstandstage"},"Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage",null,null,{"$f":"IF(AND(D233=\"\",F233=\"\"),\"\",IF(AND(D233=W233,F233=Y233),\"R\",\"-\"))","v":""},null,null,null,null,1,null,{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$232:$BC$237,4,0)=0,\"\",HLOOKUP($U233,$AJ$232:$BC$237,4,0)))","v":""},null,{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$232:$BC$237,6,0)=0,\"\",HLOOKUP($U233,$AJ$232:$BC$237,6,0)))","v":"x"},{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U233,$AJ$232:$BC$237,2,0)))","v":"Hans Müller ist Versicherungsvertreter. Er sagt: „Wenn ich viele Versicherungen abschließe, verdiene ich viel, wenn ich wenig Abschlüsse mache, verdiene ich wenig.“ Er bekommt folglich einen Zeitlohn bezahlt!"},{"$f":"IF($U233=\"\",\"\",IF(HLOOKUP($U233,$AJ$207:$BC$210,2,0)=0,\"\",HLOOKUP($U233,$AJ$207:$BC$210,2,0)))","v":"Krankenstandstage"},"Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage","Krankenstandstage",null,null,"Akkordlohn, Prämienlohn bzw. Umsatzbeteiligungen sind Formen des Zeitlohnes. Dabei wird der Lohn pro erbrachte Leistungseinheit oder für besondere Leistungen ausbezahlt.","Beim Zeitlohn erfolgt die Bezahlung nach den gearbeiteten Stunden. Wer also mehr Stunden arbeitet bekommt einen höheren Lohn und wer weniger Stunden arbeitet, bekommt weniger.","Der Akkordlohn ist eine Form des Leistungslohnes. Forstarbeiter werden üblicherweise nach diesem Lohnmodell bezahlt. Dabei wird der Lohn z.B. pro Festmeter geschlagenes Holz ausbezahlt.","Für die Berechnung des Lohnansatzes spielt auch das Alter eine Rolle.","Hans Müller ist Versicherungsvertreter. Er sagt: „Wenn ich viele Versicherungen abschließe, verdiene ich viel, wenn ich wenig Abschlüsse mache, verdiene ich wenig.“ Er bekommt folglich einen Zeitlohn bezahlt!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD232=\"\",\"\",IF(HLOOKUP(BD232,$AJ232:$BC233,2,0)=0,\"\",HLOOKUP(BD232,$AJ232:$BC233,2,0)))","v":"Hans Müller ist Versicherungsvertreter. Er sagt: „Wenn ich viele Versicherungen abschließe, verdiene ich viel, wenn ich wenig Abschlüsse mache, verdiene ich wenig.“ Er bekommt folglich einen Zeitlohn bezahlt!"},"Akkordlohn, Prämienlohn bzw. Umsatzbeteiligungen sind Formen des Zeitlohnes. Dabei wird der Lohn pro erbrachte Leistungseinheit oder für besondere Leistungen ausbezahlt.","Beim Zeitlohn erfolgt die Bezahlung nach den gearbeiteten Stunden. Wer also mehr Stunden arbeitet bekommt einen höheren Lohn und wer weniger Stunden arbeitet, bekommt weniger.","Der Akkordlohn ist eine Form des Leistungslohnes. Forstarbeiter werden üblicherweise nach diesem Lohnmodell bezahlt. Dabei wird der Lohn z.B. pro Festmeter geschlagenes Holz ausbezahlt.","Für die Berechnung des Lohnansatzes spielt auch das Alter eine Rolle.","","","","","","","","","",null,null,null,null,null,{"$f":"IF(BW232=\"\",\"\",IF(HLOOKUP(BW232,$AJ232:$BC233,2,0)=0,\"\",HLOOKUP(BW232,$AJ232:$BC233,2,0)))","v":""}]
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[null,null,null,null,null,null,{"$f":"IF($U237=\"\",\"\",IF(HLOOKUP($U237,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U237,$AJ$232:$BC$237,2,0)))","v":"Beim Zeitlohn erfolgt die Bezahlung nach den gearbeiteten Stunden. Wer also mehr Stunden arbeitet bekommt einen höheren Lohn und wer weniger Stunden arbeitet, bekommt weniger."},"Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)",null,null,{"$f":"IF(AND(D237=\"\",F237=\"\"),\"\",IF(AND(D237=W237,F237=Y237),\"R\",\"-\"))","v":""},null,null,null,null,3,null,{"$f":"IF($U237=\"\",\"\",IF(HLOOKUP($U237,$AJ$232:$BC$237,4,0)=0,\"\",HLOOKUP($U237,$AJ$232:$BC$237,4,0)))","v":"x"},null,{"$f":"IF($U237=\"\",\"\",IF(HLOOKUP($U237,$AJ$232:$BC$237,6,0)=0,\"\",HLOOKUP($U237,$AJ$232:$BC$237,6,0)))","v":""},{"$f":"IF($U237=\"\",\"\",IF(HLOOKUP($U237,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U237,$AJ$232:$BC$237,2,0)))","v":"Beim Zeitlohn erfolgt die Bezahlung nach den gearbeiteten Stunden. Wer also mehr Stunden arbeitet bekommt einen höheren Lohn und wer weniger Stunden arbeitet, bekommt weniger."},"Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)","Entgelt (Mindestlohn)",null,null,false,"x",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BD232=\"\",\"\",IF(HLOOKUP(BD232,$AJ232:$BC237,6,0)=0,\"\",HLOOKUP(BD232,$AJ232:$BC237,6,0)))","v":"x"},"x","","","x","","","","","","","","","",null,null,null,null,null,{"$f":"IF(BW232=\"\",\"\",IF(HLOOKUP(BW232,$AJ232:$BC237,6,0)=0,\"\",HLOOKUP(BW232,$AJ232:$BC237,6,0)))","v":""}]
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[null,null,null,null,null,null,{"$f":"IF($U239=\"\",\"\",IF(HLOOKUP($U239,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U239,$AJ$232:$BC$237,2,0)))","v":"Der Akkordlohn ist eine Form des Leistungslohnes. Forstarbeiter werden üblicherweise nach diesem Lohnmodell bezahlt. Dabei wird der Lohn z.B. pro Festmeter geschlagenes Holz ausbezahlt."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit",null,null,{"$f":"IF(AND(D239=\"\",F239=\"\"),\"\",IF(AND(D239=W239,F239=Y239),\"R\",\"-\"))","v":""},null,null,null,null,4,null,{"$f":"IF($U239=\"\",\"\",IF(HLOOKUP($U239,$AJ$232:$BC$237,4,0)=0,\"\",HLOOKUP($U239,$AJ$232:$BC$237,4,0)))","v":"x"},null,{"$f":"IF($U239=\"\",\"\",IF(HLOOKUP($U239,$AJ$232:$BC$237,6,0)=0,\"\",HLOOKUP($U239,$AJ$232:$BC$237,6,0)))","v":""},{"$f":"IF($U239=\"\",\"\",IF(HLOOKUP($U239,$AJ$232:$BC$237,2,0)=0,\"\",HLOOKUP($U239,$AJ$232:$BC$237,2,0)))","v":"Der Akkordlohn ist eine Form des Leistungslohnes. Forstarbeiter werden üblicherweise nach diesem Lohnmodell bezahlt. Dabei wird der Lohn z.B. pro Festmeter geschlagenes Holz ausbezahlt."},"Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit","Arbeitszeit"]
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[null,null,"Note",null,{"$f":"IF(P247=0,\"\",P247/R247)","v":""},null,null,null,null,null,null,null,"Abstufung:"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Grundkompetenzen (GK5)",null,{"$f":"SUM(P20,P110:P116,P120:P124,P128:P132,P136:P138,P140,P159:P161,P165:P175)","v":0},"/",{"$f":"SUM(R20,R110:R116,R120:R124,R128:R132,R136:R138,R140,R159:R161,R165:R175)","v":30}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C177","v":"Erweiterte Kompetenzen (EK4)"},null,{"$f":"SUM(P181:P183,P186:P190,P194:P196,P199:P205,P207,P227:P229,P232)","v":0},"/",{"$f":"SUM(R181:R183,R186:R190,R194:R196,R199:R205,R207,R227:R229,R232)","v":27}]