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Sowohl die Zahl als auch die Relevanz gemeinnütziger Vereine in und für Deutschland ist immens. Gleichwohl erstaunt, dass die Rechnungslegung gemeinnütziger Vereine nur rudimentär geregelt ist und in der Forschungspraxis bisher eher wenig beleuchtet wird. Vor allem für die oftmals nur ehrenamtlich tätigen Vereinsvorstände stellt dies eine Herausforderung dar. Der vorliegende Beitrag schafft einen Überblick über die aktuelle Situtation der Vereinsrechnungslegung in Deutschland und erhebt im Rahmen einer empirischen Untersuchung die aktuellen Herausforderungen. Aus den Ergebnissen lassen sich wichtige Implikationen für die rechnungslegenden Vereine, die Adressaten dieser Rechnungslegung, den Gesetzgeber und die Prüfer der Berichte ableiten.
Defining the antecedents of experience co-creation as applied to alternative consumption models
(2019)
Purpose – The purpose of this paper is to propose a conceptual framework of experience co-creation that captures the multi-dimensionality of this construct, as well as a research process for defining of the antecedents of experience co-creation.
Design/methodology/approach – The framework of experience co-creation was conceptualized by means of a literature review. Subsequently, this framework was used as the conceptual basis for a qualitative content analysis of 66 empirical papers investigating alternative consumption models (ACMs), such as renting, remanufacturing, and second-hand models.
Findings – The qualitative content analysis resulted in 12 categories related to the consumer and 9 related to the ACM offerings that represent the antecedents of experience co-creation. These categories provide evidence that, to a large extent, the developed conceptual framework allows one to capture the multi-dimensionality of the experience co-creation construct.
Research limitations/implications – This study underscores the understanding of experience co-creation as a function of the characteristics of the offering – which are, in turn, a function of the consumers’ motives as determined by their lifeworlds – as well as to service design as an iterative approach to finding, creating and refining service offerings.
Practical implications – The investigation of the antecedents of experience co-creation can enable service providers to determine significant consumer market conditions for forecasting the suitability and viability of their offerings and to adjust their service designs accordingly.
Originality/value – This paper provides a step toward the operationalization of the dimension-related experience co creation construct and presents an approach to defining the antecedents of experience co-creation by considering different research perspectives that can enhance service design research.
Manufacturing has to adapt to changing situations in order to stay competitive.It demands a flexible and easy-to-use integration of production equipment and ICT systems. The contribution of this paper is the presentation of the implementation of the Manufacturing Integration Assistant (MIALinx). The integration steps range from integrating sensors over collecting and rule-based processing of sensor information to the execution of required actions. Furthermore, we describe the implementation of MIALinx by commissioning it in a manufacturing environment to retrofit legacy machines for Industrie 4.0. Finally, we validate the suitability of our approach by applying our solution in a medium-size company.
Age-dependent migratory behavior of human endothelial cells revealed by substrate microtopography
(2019)
Cell migration is part of many important in vivo biological processes and is influenced by chemical and physical factors such as substrate topography. Although the migratory behavior of different cell types on structured substrates has already been investigated, up to date it is largely unknown if specimen's age affects cell migration on structures. In this work, we investigated age-dependent migratory behavior of human endothelial cells from young (≤ 31 years old) and old (≥ 60 years old) donors on poly(dimethylsiloxane) microstructured substrates consisting of well-defined parallel grooves. We observed a decrease in cell migration velocity in all substrate conditions and in persistence length perpendicular to the grooves in cells from old donors. Nevertheless, in comparison to young cells, old cells exhibited a higher cell directionality along grooves of certain depths and a higher persistence time. We also found a systematic decrease of donor age dependent responses of cell protrusions in orientation, velocity and length, all of them decreased in old cells. These observations lead us to hypothesize a possible impairment of actin cytoskeleton network and affected actin polymerization and steering systems, caused by aging.
Die Digitalisierung im Einkauf findet als schleichender Prozess statt, wird allerdings vom Vertrieb nur ungenügend wahrgenommen und genutzt. In Anbetracht der bereits hohen, weiter wachsenden Quote eingekaufter Waren und Leistungen an den Umsatzkosten ein kritischer Befund. Fehlinterpretationen der Anforderungen sind die Folge. Wie kann man hier Abhilfe schaffen? Eine Analyse der Entwicklungen im Einkauf zeigt Handlungsempfehlungen für den Vertrieb auf und fordert eine schnelle Reaktion.
Um sich den neuen Herausforderungen zu stellen und eine wettbewerbsstarke Position im Zeitalter der Digitalisierung zu schaffen, wird vermehr in Digitalisierungsvorhaben investiert und digitale Geschäftsmodelle werden entwickelt. Was brauch ein mittelständisches Unternehemen, um sich erfolgreich in das digitale Zeitalter aufzumachen?
Auch das Liquiditäts- und Working Capital Management unterliegt einem ständigen Wandel. So hatte die Liquiditätssicherung nach Ausbruch der Finanzkrise 2008/09 in vielen Unternehmen höchste Priorität. In Zeiten niedriger Zinsen können die Kapitalkosten vernachlässigt werden, wodurch die Notwendigkeit sinkt, Bestände des Working Capital zu reduzieren. Bei steigenden Zinsen und/oder einer schwachen konjunkturellen Entwicklung verschärft sich dagegen der Zielkonflikt zwischen Sicherheit und Rentabilität.
Mögliche Verbesserungen ergeben sich beim Liquiditäts- und Working Capital Management durch die Digitalisierung, die den Informationsaustausch zwischen dem Unternehmen und seinemn Supply-Chain-Partnern beschleunigt. Damit lässt sich an vielen Stellen des Wertschöpfungsprozesses die Effizienz steigern.
The aim of this work was to investigate the mean fill weight control of a continuous capsule-filling process, whether it is possible to derive controller settings from an appendant process model. To that end, a system composed out of fully automated capsule filler and an online gravimetric scale was used to control the filled weight. This setup allows to examine challenges associated with continuous manufacturing processes, such as variations in the amount of active pharmaceutical ingredient (API) in the mixture due to fluctuations of the feeders or due to altered excipient batch qualities. Two types of controllers were investigated: a feedback control and a combination of feedback and feedforward control. Although both of those are common in the industry, determining the optimal parameter settings remains an issue. In this study, we developed a method to derive the control parameters based on process models in order to obtain optimal control for each filled product. Determined via rapid automated process development (RAPD), this method is an effective and fast way of determining control parameters. The method allowed us to optimize the weight control for three pharmaceutical excipients. By conducting experiments, we verified the feasibility of the proposed method and studied the dynamics of the controlled system. Our work provides important basic data on how capsule filler can be implemented into continuous manufacturing systems.
Frost reduction in mechanical balanced ventilation by efficient means of preheating cold supply air
(2019)
This study has focused on evaluating the financial potential of wastewater and geothermal heat recovery systems in a multi-family building. The recovered heat was used to improve the performance of mechanical ventilation with heat recovery (MVHR) system during the coldest days in central Sweden. The main issue, which was targeted with these solutions, was to reduce frost formation in the system and hence increase its thermal efficiency. By looking at the life cycle cost over a lifespan of 20 years, the observed systems were being evaluated economically. Furthermore, statistical analyses were carried-out to counter the uncertainty that comes with the calculation. It was found that the studied wastewater systems have a high possibility of generating savings in this period, while the one fed by geothermal energy is less likely to compensate for its high initial cost. All designed systems however, managed to reduce operational cost by 35-45% due to lower energy usage.