Filtern
Erscheinungsjahr
Dokumenttyp
Volltext vorhanden
- ja (183)
Gehört zur Bibliographie
- nein (183)
Schlagworte
- Deutschland (14)
- Nachhaltigkeit (11)
- Rückenschmerz (11)
- COVID-19 (7)
- Digitalisierung (7)
- Maschinelles Lernen (7)
- China (6)
- Gesundheitswesen (6)
- Künstliche Intelligenz (6)
- Pandemie (6)
Institut
- FB Bauen + Leben (49)
- FB Umweltplanung/-technik (UCB) (44)
- FB Informatik + Therapiewissenschaft (30)
- FB Technik (13)
- FB Umweltwirtschaft/-recht (UCB) (11)
- IfaS - Institut für angewandtes Stoffstrommanagement (10)
- InDi - Institut für Internationale und Digitale Kommunikation (7)
- LaROS - Labor für Radiotechnologie und optische Systeme (6)
- ISS - Institut für Softwaresysteme in Wirtschaft, Umwelt und Verwaltung (5)
- FB Wirtschaft (3)
Agility and digital trends go hand in hand, but the advantages of digitalization perform a high pressure on the established automotive companies. For years now, automotive groups have no longer been innovation drivers in the industry. This status is reserved for radical companies like Tesla. But is there any chance that conservative companies will reinvent themselves, establish leaner structures and thus regain market dominance and innovation?
E-commerce live streaming - An emerging industry in China and a potential future trend in the world
(2021)
With the widespread use of the Internet, many industries have developed rapidly. The economy based on the Internet poses a significant threat to the traditional economy. Live streaming plus e-commerce, which is acknowledged as the current global economic status, is the result of combing live streaming and various industries through the Internet. E-commerce live streaming is one of the most essential types of online live streaming. In this article, it is defined as the live streaming of the e-commerce platform used by Key Opinion Leaders or product sellers through the built-in live streaming function of the platform to propagate goods, brands, events, etc. to achieve goals of brand exposure and product sales. Compared with the traditional economic model, the combined model of e-commerce and live streaming has its advantages and characteristics. This kind of marketing tool is now prevalent. However, there are many deficiencies in e-commerce live streaming that need to be improved since the development of e-commerce is immature and supervision of Internet use is ongoing.
This study will describe how the robotics industry evolved increasingly and a new phase of advanced robotics has emerged, and the relation between humans and robots in the same workplace. Problems of designing safer robots in human-machine interaction systems are urgent research topics in the field of industrial robotics. Many of the problems in industrial robotics are related not just to technological issues, but also to human-robot collaboration also will be discussed as an effective method to tackle this issue is the invention of Collaborative robots.
Unternehmen verlassen sich bei der Entwicklung von Software und Lösungen häufig auf das Know-How externer Dienstleister. Moderne Arbeits- und Kollaborationsformen verändern gleichzeitig die Entwicklung von Produkten und Dienstleistungen. Wie beeinflussen diese Trends die Zusammenarbeit und Kooperation zwischen Unternehmen und ihren externen agilen Dienstleistern? Ziel dieser wissenschaftlichen Arbeit ist es herauszufinden, welche Schritte unternehmen müssen, um agiles Arbeiten und die Zusammenarbeit mit externen Dienstleistern umzusetzen. Daher wurde anhand einer Fallstudie inklusive einer qualitativen Befragung herausgefunden und aufgezeigt, welche Maßnahmen und Handlungen Unternehmen ergreifen müssen, um das Ziel einer effektiven Umsetzung einer agilen Zusammenarbeit und Kooperation zu erreichen. Drei Kernthemen wurden identifiziert, auf deren Grundlage die Forschungsfragen zu den Maßnahmen beantwortet werden: Erstens, welche Möglichkeiten Unternehmen haben, ein internes agiles Setup zu implementieren, um mit agilen Dienstleistern auf Augenhöhe zusammenzuarbeiten. Zweitens, welche Vertragsvarianten die agile Zusammenarbeit unterstützen und verbessern können und drittens, welche agilen Techniken und Methoden in der agilen Zusammenarbeit eingesetzt werden sollten. Die Ergebnisse der Fallstudien bestätigen die Annahme, dass die drei identifizierten Kernthemen für eine effektive Zusammenarbeit im agilen Umfeld essenziell sind. Während einerseits nachgewiesen wurde, dass sich die Vertragsanforderungen hinsichtlich ihrer Flexibilität und Anpassungsfähigkeit veränderten, wurde andererseits auch nachgewiesen, dass das interne Setup agile Treiber, Techniken und Methoden erfordert, um eine effektive Zusammenarbeit mit agilen Dienstleistern zu ermöglichen. Dieser Artikel gibt einen Überblick über die wichtigsten Inhalte innerhalb der drei genannten Kernthemen und gibt Unternehmen zudem Hinweise, wie sie eine Basis für eine effektive Zusammenarbeit schaffen können.
In relation to the fast development of e-commerce and rapid increasing of parcels, urban logistic sector is facing the challenge of sustainability. Especially, last-mile delivery as the last step of goods transport, it connects to customers’ satisfaction, cost efficiency of logistic companies, and more and more public expectations to sustainability of urban logistics. To handle with the complexity of urban logistics conditions, governments and logistics companies should develop a co-operating strategy for sustainability of urban last-mile delivery. This paper is based on data collection from the long-term empirical research and a survey to the e-commerce users in Germany and China to develop a sustainable concept for the urban last-mile delivery. The key to the development of concept is to create a balance among the requirements of customers, the competition abilities of logistics companies and the public interest.
Optimal mental workload plays a key role in driving performance. Thus, driver-assisting systems that automatically adapt to a drivers current mental workload via brain–computer interfacing might greatly contribute to traffic safety. To design economic brain computer interfaces that do not compromise driver comfort, it is necessary to identify brain areas that are most sensitive to mental workload changes. In this study, we used functional near-infrared spectroscopy and subjective ratings to measure mental workload in two virtual driving environments with distinct demands. We found that demanding city environments induced both higher subjective workload ratings as well as higher bilateral middle frontal gyrus activation than less demanding country environments. A further analysis with higher spatial resolution revealed a center of activation in the right anterior dorsolateral prefrontal cortex. The area is highly involved in spatial working memory processing. Thus, a main component of drivers’ mental workload in complex surroundings might stem from the fact that large amounts of spatial information about the course of the road as well as other road users has to constantly be upheld, processed and updated. We propose that the right middle frontal gyrus might be a suitable region for the application of powerful small-area brain computer interfaces.
The present work aimed at investigating an extraction protocol based on consecutive steps of isoelectric point (pH ~ 4.25) mediated gum swelling and deproteinisation as an alternative method to produce flaxseed gum extracts of enhanced techno-functional characteristics. The osidic and proximate composition, structure conformation, flow behaviour, dynamic rheological and thermal properties of gums isolated from brown and golden flaxseeds were assessed. Gum extraction under near-to-isoelectric point conditions did not impair the extraction yield, residual protein and ash content, whilst it resulted in minor changes in the sugar composition of the flaxseed gum extracts. The deconvolution of the GPC/SEC chromatographs revealed the presence of four major polysaccharidic populations corresponding to arabinoxylans, rhamnogalacturonan–I and two AX-RG-I composite fractions. The latter appeared to minimise the intra- and interchain polymer non-covalent interactions (hydrogen bonding) leading to a better solvation affinity in water and lyotropic solvents. Golden flaxseed gums exerted higher molecular weight (Mw = 1.34–1.15 × 106 Da) and intrinsic viscosities (6.63–5.13 dL g−1) as well as better thickening and viscoelastic performance than the brown flaxseed gum exemplars. Golden flaxseed gums exhibited a better thermal stability compared to the brown flaxseed counterparts and therefore, they are suitable for product applications involving severe heat treatments.
Cryotropic gelation is one of the most common approaches to design novel hydrogels with multifaceted technological and biological functionalities. In the present paper, we studied the ability of highly galactosyl-substituted galactomannans, i.e. fenugreek and alfalfa gum, to form physically crosslinked hydrogels via cryogenic processing. Cycling of the galactomannan solutions (0.25 to 4% wt) from 25 to −20 to 25 °C induced the physical crosslinking of the galactomannan chains leading to the formation of different cryogel structures, i.e. filamentous aggregates (c* < c < 1%), cellular-like gel networks (1 ≤ c < 4%) or a homogeneously swollen gel (c ≥ 4%), depending on the total biopolymer content. Alfalfa gum-based cryogels exhibited higher elasticity and stiffness, better uniformity of the structure and a lower macropore size than their fenugreek counterparts. The physical blending of alfalfa or fenugreek gum with locust bean gum (2% total biopolymer) led to the reinforcement of the mechanical properties of the cryogels without significantly altering their microstructural aspects.
Understanding and modulating CNS function in physiological as well as pathophysiological contexts remains a significant ambition in research and clinical applications. The investigation of the multifaceted CNS cell types including their interactions and contributions to neural function requires a combination of the state-of-the-art in vivo electrophysiology and imaging techniques. We developed a novel type of liquid crystal polymer (LCP) surface micro-electrode manufactured in three customized designs with up to 16 channels for recording and stimulation of brain activity. All designs include spare central spaces for simultaneous 2P-imaging. Nanoporous platinum-plated contact sites ensure a low impedance and high current transfer. The epidural implantation of the LCP micro-electrodes could be combined with standard cranial window surgery. The epidurally positioned electrodes did not only display long-term biocompatibility, but we also observed an additional stabilization of the underlying CNS tissue. We demonstrate the electrode’s versatility in combination with in vivo 2P-imaging by monitoring anesthesia-awake cycles of transgenic mice with GCaMP3 expression in neurons or astrocytes. Cortical stimulation and simultaneous 2P Ca2+ imaging in neurons or astrocytes highlighted the astrocytes’ integrative character in neuronal activity processing. Furthermore, we confirmed that spontaneous astroglial Ca2+ signals are dampened under anesthesia, while evoked signals in neurons and astrocytes showed stronger dependency on stimulation intensity rather than on various levels of anesthesia. Finally, we show that the electrodes provide recordings of the electrocorticogram (ECoG) with a high signal-to noise ratio and spatial signal differences which help to decipher brain activity states during experimental procedures. Summarizing, the novel LCP surface micro-electrode is a versatile, convenient, and reliable tool to investigate brain function in vivo.
Intraspecific diet specialization, usually driven by resource availability, competition and predation, is common in natural populations. However, the role of parasites on diet specialization of their hosts has rarely been studied. Eye flukes can impair vision ability of their hosts and have been associated with alterations of fish feeding behavior. Here it was assessed whether European perch (Perca fluviatilis) alter their diet composition as a consequence of infection with eye flukes. Young-of-the-year (YOY) perch from temperate Lake Müggelsee (Berlin, Germany) were sampled in two years, eye flukes counted and fish diet was evaluated using both stomach content and stable isotope analyses. Perch diet was dominated by zooplankton and benthic macroinvertebrates. Both methods indicated that with increasing eye fluke infection intensity fish had a more selective diet, feeding mainly on the benthic macroinvertebrate Dikerogammarus villosus, while less intensively infected fish appeared to be generalist feeders showing no preference for any particular prey type. Our results show that infection with eye flukes can indirectly affect interaction of the host with lower trophic levels by altering the diet composition and highlight the underestimated role of parasites in food web studies.
Modeling and executing knowledge-intensive processes (KiPs) are challenging with state-of-the-art approaches, and the specific demands of KiPs are the subject of ongoing research. In this context, little attention has been paid to the ontology-driven combination of data-centric and semantic business process modeling, which finds additional motivation by enabling the division of labor between humans and artificial intelligence. Such approaches have characteristics that could allow support for KiPs based on the inferencing capabilities of reasoners. We confirm this as we show that reasoners can infer the executability of tasks based on a currently researched ontology- and data-driven business process model (ODD-BP model). Further support for KiPs by the proposed inference mechanism results from its ability to infer the relevance of tasks, depending on the extent to which their execution would contribute to process progress. Besides these contributions along with the execution perspective (start-to-end direction), we will also show how our approach can help to reach specific process goals by inferring the relevance of process elements regarding their support to achieve such goals (end-to-start direction). The elements with the most valuable process progress can be identified in the intersection of both, the execution and goal perspective. This paper will introduce this new approach and verifies its practicability with an evaluation of a KiP in the field of emergency call centers.
Purpose: Grounded in the theoretical concepts of utilitarianism and deontology, this paper aims to evaluate the issue of child labour from an ethics perspective. By linking utilitarianism with normative stakeholder theory, relevant stakeholder groups are being identified in order to examine their influence on and role in the occurrence of child labour allowing for a practical reference. The findings may serve companies in particular as a basis for decision-making in the development of their value chains.
Design/Methodology/Approach: The author uses a literature review in order to analyze the findings of existing literature on the topic of child labour in an ethics context, thereby drawing on literature, indexed in Web of Science and Google Scholar by employing forward and backward citation analysis.
Findings: The investigation of child labour in terms of ethics yields conflicting results. From a deontological perspective, child labour can never be ethical and should always be rejected as it is not wanted to become a general law. In contrast, according to a utilitarian sentiment, child labour is ethically justifiable as long as the beneficiaries of the labour are greater in number than the children working or suffering.
Originality/Value: The examination of child labour from the perspective of deontology and utilitarianism in conjunction with normative stakeholder theory constitutes a novelty in the ethics literature. The integration of theoretical findings into a practical business context provides additional value for managers and global supply chain managers.
Objective: The objective of the article highlight the significance of culture in the entrepreneurial landscape and provides entrepreneurs and (project) managers with a guidance tool to overcome previously unconsidered stumbling blocks while operating in the intercultural setting.
Research Design & Methods: The following article was prepared based on a critical study review devoted to existing approaches to intercultural impact in business life and used the archival technique from 1990-2020. The study review reflects on the identification of existing literature gaps in the implementation of a subcultural business environment. It addresses these by designing an appropriate model to bypass the apparent pitfalls of intercultural business communication and co-existence, if possible.
Findings: Culture impacts diverse sets of society and businesses, including entrepreneurship. This article underpins which pitfalls are advisable to consider when encountering the intercultural and entrepreneurship-driven workplace.
Implications & Recommendations: Based on the study review, startups, as well as big corporate companies’ projects of a creational nature, are advised to reconsider their perception and handling of culture applying The Building of Cultural and Entrepreneurial Force.
Contribution & Value Added: The added value of this article is to be found in the solid analysis of cultural essentialism, anti-essentialism, and implications to beware of in the managerial and entrepreneurial context related to The Building of Intercultural and Entrepreneurial Force that intends to ease to co-work of intercultural teams.
This text will explain which role “Green Bonds” play in financing projects and how the green factor is weighted. It will be discussed on how the term “green” can change the price of the bond, if there is a “green premium” and for which group of investors this type of bond is interesting. We will discuss ways to reduce their cost of capital, also considering the risks and on ways on how to improve their conditions. The sustainable and eco-friendly aspects are also highlighted in this text and they might become crucial in future investing, which gives the bond an interesting role.
The dark side of Samsung’s value chain: The human costs of cobalt mining “BLOOD, SWEAT AND COBALT”
(2021)
Samsung has been implicitly linked to human rights abuses and wider social downgrading propagated within the Democratic Republic of Congo (DRC). Reports by different studies have shown artisanal cobalt mines (ASM) to exploit child labour and subject workers to perilous conditions. The IT multinational is dependent upon Congolese cobalt as a key element in lithiumion batteries used to produce their array of electronics. However, irresponsible cobalt sourcing practices undertaken by Tier 1 suppliers, Glencore and Huayou, have resulted in ASM operations being incorporated into Samsung’s global value chain, as Tier 2 suppliers. Analysis of the relationships underpinning Samsung’s cobalt value chain theoretical framework, highlights the presence of a relational governance structure, with captive elements among upstream Tier 1 and Tier 2 suppliers. Samsung is thereby reliant upon both Glencore and Huayou to transmit and enforce private codes of conduct down the value chain to expel human rights abuses. In conjunction, the DRC’s weak and unstable institutional environment has facilitated corruption and the improper enforcement of laws across the ASM industry. It is thereby imperative that Samsung takes ownership of the issues present within its value chain, as both Tier 1 suppliers and the Congolese government have failed to ensure responsible cobalt sourcing practices to date. This report recommends that Samsung adopt a holistic action plan, not only utilising their own resources and capabilities, but also those of critical stakeholders including Tier 1 suppliers, NGOs and the DRC and South Korean governments. Most prominently, this report suggests that supply chain transparency can be improved using certificates of origin and blockchain technology. Furthermore, it is recommended that poverty alleviation is targeted as a key measure through “Cobalt for Development”, an action plan designed to instigate both social and economic upgrading within ASM operations and the wider community. By employing a multi-scalar approach and addressing the issues inherent across multiple governance levels, Samsung can ensure a responsible source of cobalt be sustained.
Reasons and potential solution approaches for the shortage of nursing staff in German hospitals
(2021)
The aim of this scientific paper was to find out the reasons for the shortage of nursing staff in German hospitals and to provide potential solution approaches for this shortage. Over the last years, the shortage of nursing staff has become a more and more important topic in the news: Not only due to the increasing amount of missing nurses, but also due to the ageing population in Germany, which leads to an increasing amount of patients in German hospitals. To reach this aim two surveys were done, of which one was for nursing staff only and the other one was for people from all occupational groups with the intention of creating comparative values. The surveys were done from March to April 2019 and were analysed afterwards. After a detailed analysis of the survey results, it can be summarized that the reasons for the shortage of nursing staff in German hospitals are very diverse: Starting with a weak salary, improvable working conditions – for example the shift work and the high amount of physical and psychological stress -, a difficult compatibility of family and job as well as the unattractive image of the job as a nurse in the society. It can be concluded that the solution for the shortage of nursing staff is very difficult. The future will show whether the governmental support will help to make the job as a nurse more attractive – not only for the current nurses, but also for potential future nurses.
Aim: The aim of this scientific paper was to examine important trends and developments influencing the nursing care in order to forecast future opportunities and challenges and how to deal with them in the best possible way.
Background: The Corona-pandemic demonstrated the importance of nursing care in the entire world and had drawn attention to the issue of a well-educated and enough nursing staff. The nursing care will face opportunities and challenges due to current trends and developments, which are important to examine in order to provide the best possible nursing care.
Methods: To reach the above-mentioned aim, intensive research was done by using secondary sources and surveys.
Results/Findings: After a detailed analysis of the research it can be summarized that there are three important topics influencing the nursing care: The demographical development with an increasing life expectancy leading to an increasing amount of old people with a demand for care and decreasing birth rates leading to less working people. Cultural transformation and diversity imply many opportunities because the employment market can fill gaps with foreign workers and the immigrating people can compensate the decreasing birth rates. Nevertheless, it can imply many challenges and potential problems which need to be solved by the society and the immigrating people. Furthermore, the changing gender roles can lead to more men becoming a nurse, which might have a significant impact on the shortage of nursing staff. The third important topic influencing the nursing care is technological trends which can help to decrease physiological stress, by facilitating the nurses’ work and by taking over some work from them.
Conclusion: It can be concluded that the trends and developments influencing the nursing care are very diverse and imply many different opportunities as well as challenges.
E-commerce has been keeping fast increasing worldwide since beginning of the 21st century. Rapid growth of e-commerce & parcel shipping is a booming business. However, how to handle with many hard-to-solve sustainability issues of transport in urban areas, is becoming a serious challenge for urban logistic sector and numerous stakeholders. The sustainability issues contain the problems of air pollution, congestion, and sub-contractors. This paper reported those issues in the context of growth of e-commerce and analyzed their efforts on the sustainable urban logistics development.
Bauprojekte sind in der Regel komplexe Vorhaben. Sie werden mit Hilfe des Projektmanagements und dessen Verfahren, Prozessen und Techniken bewältigt. Dennoch sind deutsche Bauprojekte nicht selten von Kosten- und Terminüberschreitungen betroffen. Ziel dieser Arbeit ist es, mögliche Optimierungsfelder im Planungs- und Steuerungsprozess eines Unternehmens für Industriebauprojekte zu identifizieren und darauf aufbauende Verbesserungsansätze zu erarbeiten. Um die Ziele verfolgen zu können, wurde eine qualitative Sozialforschung mittels Experteninterviews durchgeführt. Die Expertenaussagen verdeutlichen weiterhin Optimierungspotenzial, sowohl im Planungs- als auch im Steuerungsprozess. Ausgewählte Techniken (hauptsächlich aus dem klassischen Projektmanagement) dienen indessen dazu, die Effektivität und Effizienz des Planungsprozesses zu erhöhen. Innerhalb des Steuerungsprozesses zeigt sich, dass viele Optimierungsbereiche der Steuerung auf den Defiziten der Planung beruhen.
With a radar working in the 24 GHz ISM-band in a frequency modulated continuous wave mode the major vital signs heartbeat and respiration rate are monitored. The observation is hereby contactless with the patient sitting straight up in a distance of 1–2 m to the radar. Radar and sampling platform are components developed internally in the university institution. The communication with the radar is handled with MATLAB via TCP/IP. The signal processing and real-time visualization is developed in MATLAB, too. Cornerstone of this publication are the wavelet packet transformation and a spectral frequency estimation for vital sign calculation. The wavelet transformation allows a fine tuning of frequency subspaces, separating the heartbeat signal from the respiration and more important from noise and other movement. Heartbeat and respiration are monitored independently and compared to parallel recorded ECG-data.
Radar signal processing is a promising tool for vital sign monitoring. For contactless observation of breathing and heart rate a precise measurement of the distance between radar antenna and the patient’s skin is required. This results in the need to detect small movements in the range of 0.5 mm and below. Such small changes in distance are hard to be measured with a limited radar bandwidth when relying on the frequency based range detection alone. In order to enhance the relative distance resolution a precise measurement of the observed signal’s phase is required. Due to radar reflections from surfaces in close proximity to the main area of interest the desired signal of the radar reflection can get superposed. For superposing signals with little separation in frequency domain the main lobes of their discrete Fourier transform (DFT) merge into a single lobe, so that their peaks cannot be differentiated. This paper evaluates a method for reconstructing the phase and amplitude of such superimposed signals.
Multimodal meaning making: The annotation of nonverbal elements in multimodal corpus transcription
(2021)
The article discusses how to integrate annotation for nonverbal elements (NVE) from multimodal raw data as part of a standardized corpus transcription. We argue that it is essential to include multimodal elements when investigating conversational data, and that in order to integrate these elements, a structured approach to complex multimodal data is needed. We discuss how to formulate a structured corpus-suitable standard syntax and taxonomy for nonverbal features such as gesture, facial expressions, and physical stance, and how to integrate it in a corpus. Using corpus examples, the article describes the development of a robust annotation system for spoken language in the corpus of Video-mediated English as a Lingua Franca Conversations (ViMELF 2018) and illustrates how the system can be used for the study of spoken discourse. The system takes into account previous research on multimodality, transcribes salient nonverbal features in a concise manner, and uses a standard syntax. While such an approach introduces a degree of subjectivity through the criteria of salience and conciseness, the system also offers considerable advantages: it is versatile and adaptable, flexible enough to work with a wide range of multimodal data, and it allows both quantitative and qualitative research on the pragmatics of interaction.
Vibroarthrography measures joint sounds caused by sliding of the joint surfaces over each other. and can be affected by joint health, load and type of movement. Since both warm-up and muscle fatigue lead to local changes in the knee joint (e.g., temperature increase, lubrication of the joint, muscle activation), these may impact knee joint sounds. Therefore, this study investigates the effects of warm-up and muscle fatiguing exercise on knee joint sounds during an activity of daily living. Seventeen healthy, physically active volunteers (25.7 ± 2 years, 7 males) performed a control and an intervention session with a wash-out phase of one week. The control session consisted of sitting on a chair, while the intervention session contained a warm-up (walking on a treadmill) followed by a fatiguing exercise (modified sit-to-stand) protocol. Knee sounds were recorded by vibroarthrography (at the medial tibia plateau and at the patella) at three time points in each session during a sit-to-stand movement. The primary outcome was the mean signal amplitude (MSA, dB). Differences between sessions were determined by repeated measures ANOVA with intra-individual pre-post differences for the warm-up and for the muscle fatigue effect. We found a significant difference for MSA at the medial tibia plateau (intervention: mean 1.51 dB, standard deviation 2.51 dB; control: mean -1.28 dB, SD 2.61 dB; F = 9.5; p = .007; η2 = .37) during extension (from sit to stand) after the warm-up. There was no significant difference for any parameter after the muscle fatiguing exercise (p > .05). The increase in MSA may mostly be explained by an increase in internal knee load and joint friction. However, neuromuscular changes may also have played a role. It appears that the muscle fatiguing exercise has no impact on knee joint sounds in young, active, symptom-free participants during sit to stand.
Im Oktober 2019 veröffentlichte die Amerikanische Psychologische Gesellschaft APA die siebte, überarbeitete Auflage ihres Publikationshandbuchs "Publication Manual of the American Psychological Association". In diesem Ratgeber werden Ihnen die Grundregeln des enthaltenen Zitierregelwerks vorgestellt, ergänzt um eine Einführung in das Zitieren. Einige wenige Regeln wurden der deutschen Grammatik angepasst (z. B. hinsichtlich Kommasetzung vor "&").
Inhalt:
1. Zitieren: Einleitung
2. Zitieren: Definitionen, Grundregeln und Plagiate
3. Zitiersysteme: Klassifikation
4. Zitiersysteme: APA – ein erster Eindruck
5. Text: Kurzbelege gestalten und platzieren
6. Text: sinngemäße Zitate
7. Text: direkte Zitate
8. Literaturverzeichnis: Inhalt und Sortierung (allgemein)
9. Literaturverzeichnis: Autor-Element (allgemein)
10. Literaturverzeichnis: Datum-Element (allgemein)
11. Literaturverzeichnis: Titel-Element (allgemein)
12. Literaturverzeichnis: Quellen-Informations-Element (allgemein)
13. Literaturverzeichnis: Quellen-DOI/URL-Element (allgemein)
14. Literaturverzeichnis: Schriftwerke
14.1 Periodika (Beiträge in Zeitschriften, Zeitungen etc.)
14.2 Bücher (Fach-, Lehrbücher, Sammel-, Nachschlagewerke u. Ä.)
14.3 Beiträge in Sammel- und Nachschlagewerken
14.4 Berichte und graue Literatur
14.5 Tagungs- und Konferenzbeiträge
14.6 Dissertationen und Abschlussarbeiten
14.7 Rezensionen und Besprechungen (in Periodika oder Blogs)
14.8 Unveröffentlichte und informell veröffentlichte Werke
14.9 Normblätter
14.10 Patentschriften
14.11 Spezial: Juristische Texte
15. Datensätze, Software und Tests
15.1 Datensätze
15.2 Software, mobile Apps, Apparaturen und Ausrüstung
16. Tests, Skalen und Messinstrumente
17. Audiovisuelle Medien
17.1 Audiovisuelle Werke (allgemein)
17.2 Ton-Bild-Werke (Filme etc.)
17.3 Tonwerke (Musikalben etc.)
17.4 Bildwerke (Karten etc.)
18. Online-Medien
18.1 Soziale Medien
18.2 Webseiten und Websites
19. Abbildungszitate gemäß APA
20. Zitiersysteme: APA-Handbuch und -Zitierhilfen
21. Zitiersysteme: Alternativen
22. Extra: Tipps für das Zusammenstellen einer Literaturgrundlage
In der seit 2009 andauernden Niedrigzinsphase ging der Anteil der Kapitaleinkommen am Volkseinkommen zurück. Da sich der Anteil des Faktors Arbeit nicht wesentlich veränderte, gewann der Produktionsfaktor Boden an Bedeutung. In der Volkswirtschaftlichen Gesamtrechnung spiegelt sich dies jedoch nicht wider, da der Boden dort nicht gesondert ausgewiesen wird. Mithilfe des Henry-George-Theorems wird versucht, eine Methode zu entwickeln, die den Anteil des Faktors Boden quantifiziert. Der explizite Ausweis des Bodeneinkommens in der Volkswirtschaftlichen Gesamtrechnung könnte dazu beitragen, die Rolle dieses vernachlässigten Faktors zu korrigieren.
Universities, as innovation drivers in science and technology worldwide, should attempt to become carbon-neutral institutions and should lead this transformation. Many universities have picked up the challenge and quantified their carbon footprints; however, up-to-date quantification is limited to use-phase emissions. So far, data on embodied impacts of university campus infrastructure are missing, which prevents us from evaluating their life cycle costs. In this paper, we quantify the embodied impacts of two university campuses of very different sizes and climate zones: the Umwelt-Campus Birkenfeld (UCB), Germany, and the Nanyang Technological University (NTU), Singapore. We also quantify the effects of switching to full renewable energy supply on the carbon footprint of a university campus based on the example of UCB. The embodied impacts amount to 13.7 (UCB) and 26.2 (NTU) kg CO2e/m2•y, respectively, equivalent to 59.2% (UCB), and 29.8% (NTU), respectively, of the building lifecycle impacts. As a consequence, embodied impacts can be dominating; thus, they should be quantified and reported. When adding additional use-phase impacts caused by the universities on top of the building lifecycle impacts (e.g., mobility impacts), both institutions happen to exhibit very similar emissions with 124.5–126.3 kg CO2e/m2•y despite their different sizes, structures, and locations. Embodied impacts comprise 11.0–20.8% of the total impacts at the two universities. In conclusion, efficient reduction in university carbon footprints requires a holistic approach, considering all impacts caused on and by a campus including upstream effects.
Productive biofilms are gaining growing interest in research due to their potential of producing valuable compounds and bioactive substances such as antibiotics. This is supported by recent developments in biofilm photobioreactors that established the controlled phototrophic cultivation of algae and cyanobacteria. Cultivation of biofilms can be challenging due to the need of surfaces for biofilm adhesion. The total production of biomass, and thus production of e.g. bioactive substances, within the bioreactor volume highly depends on the available cultivation surface. To achieve an enlargement of surface area for biofilm photobioreactors, biocarriers can be implemented in the cultivation. Thereby, material properties and design of the biocarriers are important for initial biofilm formation and growth of cyanobacteria. In this study, special biocarriers were designed and additively manufactured to investigate different polymeric materials and surface designs regarding biofilm adhesion of the terrestrial cyanobacterium Nostoc flagelliforme (CCAP 1453/33). Properties of 3D-printed materials were characterized by determination of wettability, surface roughness, and density. To evaluate the influence of wettability on biofilm formation, material properties were specifically modified by gas-phase fluorination and biofilm formation was analyzed on biocarriers with basic and optimized geometry in shaking flask cultivation. We found that different polymeric materials revealed no significant differences in wettability and with identical surface design no significant effect on biomass adhesion was observed. However, materials treated with fluorination as well as optimized biocarrier design showed improved wettability and an increase in biomass adhesion per biocarrier surface.
This study introduced an automated long-term fermentation process for fungals grown in pellet form. The goal was to reduce the overgrowth of bioreactor internals and sensors while better rheological properties in the fermentation broth, such as oxygen transfer and mixing time, can be achieved. Because this could not be accomplished with continuous culture and fed-batch fermentation, repeated-batch fermentation was implemented with the help of additional bioreactor internals (“sporulation supports”). This should capture some biomass during fermentation. After harvesting the suspended biomass, intermediate cleaning was performed using a cleaning device. The biomass retained on the sporulation support went through the sporulation phase. The spores were subsequently used as inocula for the next batch. The reason for this approach was that the retained pellets could otherwise cause problems (e.g., overgrowth on sensors) in subsequent batches because the fungus would then show undesirable hyphal growth. Various sporulation supports were tested for sufficient biomass fixation to start the next batch. A reproducible spore concentration within the range of the requirements could be achieved by adjusting the sporulation support (design and construction material), and an intermediate cleaning adapted to this.
Concerning human and environmental health, safe alternatives to synthetic pesticides are urgently needed. Many of the currently used synthetic pesticides are not authorized for application in organic agriculture. In addition, the developed resistances of various pests against classical pesticides necessitate the urgent demand for efficient and safe products with novel modes of action. Botanical pesticides are assumed to be effective against various crop pests, and they are easily biodegradable and available in high quantities and at a reasonable cost. Many of them may act by diverse yet unexplored mechanisms of action. It is therefore surprising that only few plant species have been developed for commercial usage as biopesticides. This article reviews the status of botanical pesticides, especially in Europe and Mediterranean countries, deepening their active principles and mechanisms of action. Moreover, some constraints and challenges in the development of novel biopesticides are highlighted.
1. Among the many concerns for biodiversity in the Anthropocene, recent reports of flying insect loss are particularly alarming, given their importance as pollinators, pest control agents, and as a food source. Few insect monitoring programmes cover the large spatial scales required to provide more generalizable estimates of insect responses to global change drivers.
2. We ask how climate and surrounding habitat affect flying insect biomass using data from the first year of a new monitoring network at 84 locations across Germany comprising a spatial gradient of land cover types from protected to urban and crop areas.
3. Flying insect biomass increased linearly with temperature across Germany. However, the effect of temperature on flying insect biomass flipped to negative in the hot months of June and July when local temperatures most exceeded long-term averages.
4. Land cover explained little variation in insect biomass, but biomass was lowest in forests. Grasslands, pastures, and orchards harboured the highest insect biomass. The date of peak biomass was primarily driven by surrounding land cover, with grasslands especially having earlier insect biomass phenologies.
5. Standardised, large-scale monitoring provides key insights into the underlying processes of insect decline and is pivotal for the development of climate-adapted strategies to promote insect diversity. In a temperate climate region, we find that the positive effects of temperature on flying insect biomass diminish in a German summer at locations where temperatures most exceeded long-term averages. Our results highlight the importance of local adaptation in climate change-driven impacts on insect communities.
Numerous research methods have been developed to detect anomalies in the areas of security and risk analysis. In healthcare, there are numerous use cases where anomaly detection is relevant. For example, early detection of sepsis is one such use case. Early treatment of sepsis is cost effective and reduces the number of hospital days of patients in the ICU. There is no single procedure that is sufficient for sepsis diagnosis, and combinations of approaches are needed. Detecting anomalies in patient time series data could help speed the development of some decisions. However, our algorithm must be viewed as complementary to other approaches based on laboratory values and physician judgments. The focus of this work is to develop a hybrid method for detecting anomalies that occur, for example, in multidimensional medical signals, sensor signals, or other time series in business and nature. The novelty of our approach lies in the extension and combination of existing approaches: Statistics, Self Organizing Maps and Linear Discriminant Analysis in a unique and unprecedented way with the goal of identifying different types of anomalies in real-time measurement data and defining the point where the anomaly occurs. The proposed algorithm not only has the full potential to detect anomalies, but also to find real points where an anomaly starts.
The study traces the development of compulsory vaccination in Germany against the background of political discussion and legislative activities, focusing on the area of tension between state health protection and the right to medical self-determination in the context of constitutional balancing. It is based on the assumption that the right to medical self-determination traditionally dominates state decisions in a democratic constitutional state and that the scope for decision-making is constantly being further contoured in the face of current challenges.
This paper analyzes some of the assumptions in which the varied use of technologies to confront the spread of the COVID-19 pandemic and protect people's health has impacted on the fundamental right to the protection of personal data; to do so, it starts from the premise that the use of these technologies cannot mean an affectation to the referred fundamental right, much less an indiscriminate treatment of such data without any minimum control whatsoever.
This paper is structured into two parts, which are closely related: first, the analysis of the parlamentary and governmental measures against the covid-19 pandemic; and second, the future regulatory framework about freedom of movement and other rights in the European area, according to the new European pact on migration and asylum.
Freedom of trade, occupation and profession in times of the Covid-19 pandemic in South Africa
(2022)
This paper evaluates the freedom of trade, occupation, and profession in South Africa from a Covid-19 pandemic context. It does that by focusing on the pertinent provisions and rights contained in the Constitution of the Republic of South Africa, 1996 (the Constitution) and relevant international and regional human rights instruments. It proceeds by discussing the interlinkage between (the freedom of trade, occupation, and profession and other pertinent fundamental) rights, limitation, enforcement, and interpretation of rights. This is followed by some final observations.
Covid-19 outbreak had a huge impact on the economy worldwide as businesses had to close or cease their activities due to the lockdown regulations. The “luckiest” firms were able to operate but under restricted conditions. In order to avoid what certain authors called “bankruptcy epidemic” European countries took economic and fiscal measures to help companies compensate their financial losses. In addition to Government Grants, emergency legislations have been adopted with the aim to adapt insolvency and restructuring procedures to the sanitary situation and specific rules relating to company Law have also been implemented. This paper deals with the measures taken by the state of Luxembourg and gives a brief overview of the legal amendments.
Background: In recent years, the volume of medical knowledge and health data has increased rapidly. For example, the increased availability of electronic health records (EHRs) provides accurate, up-to-date, and complete information about patients at the point of care and enables medical staff to have quick access to patient records for more coordinated and efficient care. With this increase in knowledge, the complexity of accurate, evidence-based medicine tends to grow all the time. Health care workers must deal with an increasing amount of data and documentation. Meanwhile, relevant patient data are frequently overshadowed by a layer of less relevant data, causing medical staff to often miss important values or abnormal trends and their importance to the progression of the patient’s case.
Objective: The goal of this work is to analyze the current laboratory results for patients in the intensive care unit (ICU) and classify which of these lab values could be abnormal the next time the test is done. Detecting near-future abnormalities can be useful to support clinicians in their decision-making process in the ICU by drawing their attention to the important values and focus on future lab testing, saving them both time and money. Additionally, it will give doctors more time to spend with patients, rather than skimming through a long list of lab values.
Methods: We used Structured Query Language to extract 25 lab values for mechanically ventilated patients in the ICU from the MIMIC-III and eICU data sets. Additionally, we applied time-windowed sampling and holding, and a support vector machine to fill in the missing values in the sparse time series, as well as the Tukey range to detect and delete anomalies. Then, we used the data to train 4 deep learning models for time series classification, as well as a gradient boosting–based algorithm and compared their performance on both data sets.
Results: The models tested in this work (deep neural networks and gradient boosting), combined with the preprocessing pipeline, achieved an accuracy of at least 80% on the multilabel classification task. Moreover, the model based on the multiple convolutional neural network outperformed the other algorithms on both data sets, with the accuracy exceeding 89%.
Conclusions: In this work, we show that using machine learning and deep neural networks to predict near-future abnormalities in lab values can achieve satisfactory results. Our system was trained, validated, and tested on 2 well-known data sets to ensure that our system bridged the reality gap as much as possible. Finally, the model can be used in combination with our preprocessing pipeline on real-life EHRs to improve patients’ diagnosis and treatment.
The concept of Circular Economy (CE) is becoming increasingly important in the pursuit of more sustainable societies. CE strategies are being applied in the sustainable management of a plethora of areas, such as energy, water, food and eco-industrial parks. The present paper focuses on the question of how CE principles can support the sustainable management of water in the agricultural sector around the world, considering different legislative environments, water resources management guidelines, environmental stressors, and CE practices. Considering these practices and circumstances, seven countries were compared: Brazil, Germany, Japan, Mexico, Morocco, Portugal, and Taiwan. Together, CE experts in the seven countries developed a set of 44 criteria to assess each of these areas. Broader establishment and respect of water resources legislation was found to be strongly correlated with lower agricultural water use. While the application of CE practices was found to not be correlated with lower consumption, this is still novel in most countries. Based on the studied countries, it can be concluded that a global CE agenda has not been reached for water resources. Further application and variety of practices is required to better represent the impact of CE on a national scale, but local success stories could support the wider application of CE in agriculture. The findings and the framework of the study can be applied to other countries in directing CE strategies for more sustainable water use in agriculture. Increasing CE implementation, motivated by legislation and better management can help ensure water security throughout nations.
The number of additive manufacturing methods and materials is growing rapidly, leaving gaps in the knowledge of specific material properties. A relatively recent addition is the metal-filled filament to be printed similarly to the fused filament fabrication (FFF) technology used for plastic materials, but with additional debinding and sintering steps. While tensile, bending, and shear properties of metals manufactured this way have been studied thoroughly, their fatigue properties remain unexplored. Thus, the paper aims to determine the tensile, fatigue, and impact strengths of Markforged 17-4 PH and BASF Ultrafuse 316L stainless steel to answer whether the metal FFF can be used for structural parts safely with the current state of technology. They are compared to two 316L variants manufactured via selective laser melting (SLM) and literature results. For extrusion-based additive manufacturing methods, a significant decrease in tensile and fatigue strength is observed compared to specimens manufactured via SLM. Defects created during the extrusion and by the pathing scheme, causing a rough surface and internal voids to act as local stress risers, handle the strength decrease. The findings cast doubt on whether the metal FFF technique can be safely used for structural components; therefore, further developments are needed to reduce internal material defects.
Geometrieerzeugung von Evolventenzahntrieben: Profilverschobene schrägverzahnte Stirnzahnräder
(2022)
In dieser Arbeit wird die Zahnradgeometrie von Stirnrädern berechnet und formatiert, um sie in ein CAD-Programm zu übertragen. Dabei werden die Konturen der Evolvente und der Trochoide nach den gleichen Regel wie bei der Herstellung durch Wälzfräsen erzeugt. Der Anwender hat die Möglichkeit die Haupteigenschaften wie Modul, Zahnkopfspiel und Eckenverrundung einzugeben. Zusätzlich können auch schrägverzahnte, profilverschobene Stirnräder mit Hochverzahnung und Kopfkürzung erzeugt werden.
Per Datenausgabe werden die Koordinaten gespeichert und durch ein Makro in das CAD-Programm übertragen. Aus den beiden Konturzügen wird der 3D-Körper durch Austragen entlang der Helix erzeugt.
Zur Weiterverarbeitung wird die Zahnradgeometrie nach manueller Tesselierung in ein universales Dateiformat exportiert.
1. Recent reports on insect decline have highlighted the need for long-term data on insect communities towards identifying their trends and drivers.
2. With the launch of many new insect monitoring schemes to investigate insect communities over large spatial and temporal scales, Malaise traps have become one of the most important tools due to the broad spectrum of species collected and reduced capture bias through passive sampling of insects day and night. However, Malaise traps can vary in size, shape, and colour, and it is unknown how these differences affect biomass, species richness, and composition of trap catch, making it difficult to compare results between studies.
3. We compared five Malaise trap types (three variations of the Townes and two variations of the Bartak Malaise trap) to determine their effects on biomass and species richness as identified by metabarcoding.
4. Insect biomass varied by 20%–55%, not strictly following trap size but varying with trap type. Total species richness was 20%–38% higher in the three Townes trap models compared to the Bartak traps. Bartak traps captured lower richness of highly mobile taxa but increased richness of ground-dwelling taxa. The white roofed Townes trap captured a higher richness of pollinators.
5. We find that biomass, total richness, and taxa group specific richness are all sensitive to Malaise trap type. Trap type should be carefully considered and aligned to match monitoring and research questions. Additionally, our estimates of trap type effects can be used to adjust results to facilitate comparisons across studies.
The data presented here contain information on cheating behavior from experiments and general self-reported attitudes related to honesty-related social norms and trust, together with individual-level demographic variables. Our sample included 493 university students in five countries, namely, Germany, Vietnam, Taiwan, China, and Japan. The experiment was monetarily incentivized based on the performance on a matrix task. The participants also answered a survey questionnaire. The dataset is valuable for academic researchers in sociology, psychology, and economics who are interested in honesty, norms, and cultural differences.
Der Automobilhandel befindet sich in einer momentanen Phase des Umbruchs. Der Trend zum Kauferlebnis online, verstärkt durch die Pandemie, und die durch die Dieselproblematik entfachte Diskussion zum Emissionsausstoß und Fahrverboten für Verbrennungsmotoren im Fahrzeugbereich, treibt den Wandel zu elektrischen Antriebstechnologien an. Durch diese Umstellung ergeben sich neue Möglichkeiten für das Fahrzeug im Bereich der Digitalisierung. Die branchenübergreifende Digitalisierung findet sich auch in den neuen Vertriebssystemen der Automobilhersteller wieder. Hierbei ist zudem eine Veränderung der Absatzkanäle zu beobachten. Der Kunde weicht beim Autokauf davon ab, exklusiv zu dem Händler seines Vertrauens zu gehen und sich hier durch den gesamten Verkaufsprozess hinweg betreuen zu lassen. Vielmehr verschieben sich einzelne Teilbereiche in das Internet. So müssen etablierte Prozesse neugestaltet werden, um weiterhin im Markt und im Wettbewerb bestehen zu können.
Das Ziel dieser Arbeit ist die Beantwortung zweier Forschungsfragen. Zum einen soll der Status-Quo der Digitalisierung von Vertriebsinstrumenten im Autohaus untersucht werden. Konkret geht es dabei um die Frage, in welcher Art und Weise die Digitalisierung den Vertrieb beeinflusst und welche Effekte sich daraus ergeben. Zum anderen stellt sich die Frage wie die Digitalisierung in Form des Internets, als Absatzkanal für die Automobilindustrie geeignet ist, und ob derart komplexe Produkte wie ein Neufahrzeug über diesen Kanal abgesetzt werden können. Weiterhin soll betrachtet werden, welche Veränderungen in den Vertriebsstrukturen das beim stationären Autohändler verursacht.
Die Arbeit befasst sich ausschließlich mit der Digitalisierung bei Vertragshändlern mit Volumenzielen im Neuwagen-Bereich. Damit sind die Luxus- oder Premiummarken ausgeschlossen. Außerdem wird im Autohaus in zwei Kundenkategorien unterschieden. Es gibt die Großabnehmer und die Einzelkunden. Die Großabnehmer sind Unternehmen, die durch eine vordefinierte Anzahl an Mindestabnahmen einen besonderen Status und Konditionen genießen. Die Einzelkunden sind private Abnehmer oder gewerbliche Kunden, die die Mindestabnahme nicht erreichen. Die Arbeit beschränkt sich ausschließlich auf die Analyse und Auswirkungen der Veränderungen im Segment der Einzelkunden.
The future of German pharmacy business models with retail clinics as USP against online pharmacies
(2022)
Purpose: This study aims to discuss the chances of in-store pharmacies through in-store health services, e. g. vaccinations or Covid-19 tests, in Germany. As a result, retail clinics could lead to a USP against online pharmacies. Additionally, the study will show how possible retail clinics could look like and how the acceptance in the population is.
Research Methodology: To conduct the survey, Google Forms was used together with MS Excel for the analysis. Various studies were reviewed, and care was taken to work as closely as possible to practice and its figures from e. g. associations, companies, or statista.
Results: The launch of retail clinics could give German stationary pharmacies a new boost and differentiate them from online pharmacies on the market. Pharmaceutical services are in great demand among the population, hopefully, the legal framework will soon be in place, and the proper services will have to be offered to be able to fully generate the large sales potential.
Discussion and Conclusion: The study only points to a general overview of how health services can help store pharmacies in the competition with online pharmacies in Germany. Yet there are also other possible USPs for store pharmacies, which are not concluded in that study. In addition, the legal framework under which pharmacies operate must be analyzed in detail by legal experts to obtain a precise overview of what is possible for pharmacies in the area of pharmaceutical services and retail clinics. The study is useful for pharmacists, business economists in general as well as in health care management.
Implementation strategies of a modern showroom concept for retailers with a wide range of products
(2022)
This paper suggests a new business model based on modern technology for retail. In the age of digitalization, stationary retail is losing market shares to online retail. Therefore, there is an obvious need for change in businesses. The concept developed in this paper combines the strengths of online and stationary retail to benefit stationary retail. In the approach taken in this paper, the basis for change is modern technology. Finding innovative ways to use technologies like NFC, AI, and robotics is regarded as the key factor to sustainable success. As the implementation of modern technologies entails a particular investment, the customers’ opinion on structural changes like these has been included in the consideration. Therefore, a survey has been conducted to find out which level of innovation current customers are willing to accept thus emphasizing the need for certain changes and dissuading specific others. The result of this paper is the modern showroom concept which takes the customers’ opinion into account while implementing the right amount of technology that should pave the way to a sustainable future for stationary retail.
The objective of this study is to allow a better understanding of the role of industry 4.0 technologies, especially filament extrusion technology in the reduction of costs, environmental impact, energy consumption, and the possibility to expand the range of printable materials. The study focuses on the desktop Filament Extruders available in the market now, where these machines are assessed and future possible modifications for these apparatuses are presented. The research leading to the publication of this study consists of a review of the existing literature, in addition, information from different extruders manufacturers’ websites has been used. The study has demonstrated that the extrusion of material at home is still not an exact science, and the process ends up costing the user large sums of money over time. However, there are still limitations to the use of this technology such as the lack of standardized extrusion settings, the necessity of pre-drying the pellets, and the complexity of the extruder cleaning process after each use.
In 2019 at IBM, it was found that there is a strong dependence on a few large banks in bank sales, and the growth targets of the sales division cannot be achieved due to the existing business with these same customers. To counteract this dependency, an NCA-specific sales team for the banking industry was established to support small and medium-sized banks with personal commitment and expertise and to develop them into long-term business partners of IBM. This research focuses on the development of a performance measurement system for NCA-Sales teams. It postulates the hypothesis that more effective and better-suited performance measurement systems can be developed for NCA-Sales of information technology towards financial institutions. Authors use the methodology of expert interviews and Mayrings qualitative content analysis to gain insights into the relevant factors that need to be considered when evaluating the performance of such sales teams. The paper identifies stakeholders, challenges, and goals that should be integrated into a performance measurement system as well as KPIs to measure them. The results are being consolidated into a conceptual sketch for an NCA-sales optimized PMS. The paper distinguishes itself from other research through an approach that gives detailed guidance for the practical implementation of its findings. The research was conducted with professionals in the IT sector; however, all of them were working for the same company, and the data was collected in the short span of one week as it was part of a research. The outcome can be used for further studies on how to effectively measure performance in NCA-Sales teams.
Value-based controlling & international accounting
of Economic Value Added (EVA) – An overview
(2022)
This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its operting profit, adjusted for taxes on a cash basis. EVA can also be referred to as economic profit, as it attempts to capture the true economic profit of a company. This measure was devised by management consulting firm Stern Value Management, originally incorporated as Stern Stewart & Co. This research will also discuss adjustments and different types of assumptions that are necessary for the calculation as well as how to use them properly to obtain an interpretable result. Paper will explain the formula and which conversions should be considered. It remains to be noted that the EVA concept only leads to small progress from a scientific point of view, but that the clever marketing by Stern & Stewart has initiated a renaissance of the underlying residual profit concept. The paper provides practitioners and academics with a good overview of the demonstrable added value of EVA controlling and, in contrast, also illustrates the weaknesses of the calculation model or the inaccuracy due to interpretation variables, which overall limit the value of EVA as a management key performance indicator. The research includes comprehensive and substantial discussion in the scientific literature on EVA and its interpretation.
Railroads, roads, rivers, and airways are the most common modes of transportation for people and commodities. The cost of different ways of transportation varies according to distance, luxury, size, fragility, and other factors. When the following factors are accounted for, the vehicle might become prohibitively expensive for many individuals. A new means of conveyance has been developed. Elon Musk initially proposed it as the fifth mode of transportation in 2012. For commuters and goods, Hyperloop offers a quick and cost-effective way of transportation. The Hyperloop is essentially a vacuum tube train that transports people or products at incredible speeds while efficiently. Compared to traditional forms of transportation, the Hyperloop is ideal since it is highly energy-efficient, quiet, and self-contained. Increased cargo delivery speeds will be the most evident benefit of this idea to the industry. Hyperloop also has the potential to make a significant contribution to green supply chains. It is a carbon-free form of transportation that has changed inland freight transportation and maritime and air freight transit. It can move freight below, above ground, and under-water. The aim of this paper is to explain this new innovative technology as a development for logistic concepts.
Das Ziel der Bundesregierung von jährlich 400.000 neuen Wohnungen (davon 100.000 mit Sozialbindung) ist gefährdet. Deutschland steht nämlich möglicherweise eine längere Stagflationsphase bevor, die nicht zuletzt durch den Abriss von Lieferketten und den Anstieg der Energiepreise bedingt ist. Investoren von Wohnungen geraten dabei wirtschaftlich in die Zange: Einerseits sind die Möglichkeiten, weitere Mieterhöhungen durchzusetzen, aufgrund sinkender Realeinkommen beschränkt. Auf der anderen Seite explodiert aufgrund steigender Baukosten und Zinsen die Kostenseite. Dies alles dürfte sich auf die Investitionsbereitschaft sehr negativ auswirken, zumal derzeit noch keine Erleichterung in Gestalt eines deutlichen Absinkens der Bodenpreise zu erkennen ist. Letzteres ist allerdings ein Argument für den verstärkten Einsatz von öffentlich ausgegebenen Erbbaurechten, über die auch Sozialbindungen für die gesamte Vertragslaufzeit auferlegt werden können.
Allerdings können u. U. in der sich abzeichnenden wirtschaftlichen Situation durchaus auch Erbbaurechtnehmer mit Bestandsverträgen in Probleme geraten. Die Ursache hierfür sind Anpassungen der Erbbauzinsen, deren Entwicklung an die Inflationsrate gekoppelt ist. Zwar existiert eine gesetzliche Billigkeitsprüfung. Diese setzt in ihrer gegenwärtigen Ausgestaltung aber möglicherweise zu geringe Hürden bei inflationsbedingt starken Erhöhungen der Erbbauzinsen. Diese Hürden könnte einerseits aber erhöht werden, indem neben den Bruttoverdiensten der Arbeitnehmer auf die Kerninflationsrate anstatt der Verbraucherpreissteigerungen Bezug genommen wird. Eine Alternative besteht in der Bezugnahme der Kappungsgrenze auf den Wohnungsmietindex, was allerdings einen Bruch mit der bisherigen wirtschaftlichen Logik der Kappungsgrenze bedeutet.
Bei von der öffentlichen Hand ausgegebenen Erbbaurechten würde sich ebenfalls eine freiwillige Bezugnahme der Anpassung der Erbbauzinsen im Rahmen von Gleitklauseln an der Kerninflationsrate empfehlen.
Die erstmalige Ausgabe von Erbbaurechten durch die öffentliche Hand sollte orientiert an langfristigen Baufinanzierungszinsen erfolgen. Dabei wäre jedoch ein Abschlag mit Blick auf die erwartete (Kern-) Inflation vorzunehmen, die bei Erbbaurechtsverträgen wegen der hier möglichen Wertsicherungsklauseln deutlich weniger auf die Rendite als bei Baufinanzierungen durchschlägt. Die Länder sind hier v. a. dahingehend gefordert, in den Gemeindeordnungen klarzustellen, dass ein derartiges Vorgehen nicht gegen das Gebot der Abgabe von Vermögenswerten zum „vollen Wert“ verstößt.
Ebenfalls vornehmlich den Aufgabenbereich der Länder (aber auch der Gemeinden) betrifft die Notwendigkeit, eine eigenständige Förderkulisse für bezahlbaren Wohnraum über Erbbaurechte aufzustellen, die perspektivisch die gesamte Vertragslaufzeit umfasst. Eine weitere Absenkung der Erbbauzinsen über das oben diskutierte Niveau (Orientierung an inflationsadjustierten langfristigen Baufinanzierungszinsen) stellt i.d.R. nur eine zweitbeste Lösung dar.