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EBIT & Co.
(2017)
Eine ganze Reihe von Kennzahlen wird in der Betriebswirtschaftslehre zur Ermittlung und Steuerung des Unternehmensgewinns verwendet. Doch nicht alle eignen sich für denselben Zweck. Je nach Fragestellung sollten unterschiedliche Kennzahlen herangezogen werden. Ihre Interpretation muss nicht zuletzt auch branchenspezifisch erfolgen.
Wege der Gewinnermittlung
(2017)
Macht ein Unternehmen Gewinn, heißt dies nicht notwendigerweise, dass alles „in trockenen Tüchern“ ist. Die entscheidende Frage ist, wie der Gewinn ermittelt wurde, denn nur mit dem richtigen Verfahren erhält man auch den geeigneten Blickwinkel – auf den Erfolg eines einzelnen Geschäfts, auf den Gewinn einer Periode, auf das Betriebsvermögen, auf die Liquidität oder auf die Bilanz.
Die Digitalisierung von Arbeitswelt und Führung ist eine der aktuell zentralen Herausforderungen für Organisationen. Ein Resultat der Beschäftigung des AK Unternehmensführung mit diesem Thema war die Erkenntnis, dass eine holistische und integrative Perspektive auf das Thema erforderlich ist. Mit dem in diesem Beitrag vorgeschlagenen konfigurationstheoretischen Ansatz kann es künftig besser gelingen, die Zusammenhänge und Wechselwirkungen verschiedener Dimensionen und Elemente der digitalen Organisation und deren Auswirkungen auf Arbeit und Führung zu verstehen.
Zielsetzung dieses Beitrags ist es darzustellen, wie die Soziologie der Konventionen dazu beitragen kann, das Phänomen organisationaler Routinen zu verstehen. Nach einer kurzen Einführung in die aktuelle Routineforschung sowie in die EC werden zwei potentielle Antworten auf die Frage vorgestellt: Erstens, kann die EC dazu beitragen, die vorhandenen Modelle und Konzeptualisierungen von organisationalen Routinen anzureichern. So können über die EC insbesondere Rechtfertigungsprozesse im Routinehandeln erfasst werden, die bislang nicht berücksichtigt wurden. Zweitens kann die EC einen eigenständigen, d. h. genuinen Ansatz für die Beobachtung organisationaler Routinen bilden. Dabei wird der Feststellung von Brandl et al. (2014, S. 314) gefolgt, dass die partielle Übernahme einzelner Gedanken der EC und deren Integration in andere Theoriekonzepte (wie hier der organisationalen Routine) kaum dazu in der Lage ist, das volle Potential der EC zur Erklärung organisationaler Phänomene auszuschöpfen. In diesem Beitrag werden daher die wesentlichen Elemente dargelegt, aus denen ein genuin konventionenbasiertes Verständnis von organisationalen Routinen ausgearbeitet werden könnte. Der Beitrag schließt mit einer Diskussion und einem Fazit ab.
Das Internet ist längst ein fester Bestandteil in den Marketing- und Vertriebsstrategien. Doch auch mit dem Einsatz von Onlinewerbung, Suchmaschinenoptimierung und der Nutzung von Social Media ist es Unternehmen oft nicht möglich, die erhoffte Aufmerksamkeit zu erhalten und die gewünschte Wirkung von Botschaften auf die Kunden zu erzielen. Mithilfe einer strukturierten Zusammenarbeit mit sogenannten Social Influencern ist es auch im B2B-Bereich möglich, ein authentisches und glaubhaftes Image aufzubauen.
Newly developed active pharmaceutical ingredients (APIs) are often poorly soluble in water. As a result the bioavailability of the API in the human body is reduced. One approach to overcome this restriction is the formulation of amorphous solid dispersions (ASDs), e.g., by hot-melt extrusion (HME). Thus, the poorly soluble crystalline form of the API is transferred into a more soluble amorphous form. To reach this aim in HME, the APIs are embedded in a polymer matrix. The resulting amorphous solid dispersions may contain small amounts of residual crystallinity and have the tendency to recrystallize. For the controlled release of the API in the final drug product the amount of crystallinity has to be known. This review assesses the available analytical methods that have been recently used for the characterization of ASDs
and the quantification of crystalline API content. Well established techniques like near- and mid-infrared spectroscopy (NIR and MIR, respectively), Raman spectroscopy, and emerging ones like UV/VIS, terahertz, and ultrasonic spectroscopy are considered in detail. Furthermore, their advantages and limitations are discussed with regard to general practical applicability as process analytical technology (PAT) tools in industrial manufacturing. The review focuses on spectroscopic methods which have been proven as most suitable for in-line and on-line process analytics. Further aspects are spectroscopic techniques that have been or could be integrated into an extruder.
This book showcases new and innovative approaches to biometric data capture and analysis, focusing especially on those that are characterized by non-intrusiveness, reliable prediction algorithms, and high user acceptance. It comprises the peer-reviewed papers from the international workshop on the subject that was held in Ancona, Italy, in October 2014 and featured sessions on ICT for health care, biometric data in automotive and home applications, embedded systems for biometric data analysis, biometric data analysis: EMG and ECG, and ICT for gait analysis. The background to the book is the challenge posed by the prevention and treatment of common, widespread chronic diseases in modern, aging societies. Capture of biometric data is a cornerstone for any analysis and treatment strategy. The latest advances in sensor technology allow accurate data measurement in a non-intrusive way, and in many cases it is necessary to provide online monitoring and real-time data capturing to support a patient’s prevention plans or to allow medical professionals to access the patient’s current status. This book will be of value to all with an interest in this expanding field.
Besides the optimisation of the car, energy-efficiency and safety can also be increased by optimising the driving behaviour. Based on this fact, a driving system is in development whose goal is to educate the driver in energy efficient and safe driving. It monitors the driver, the car and the environment and gives energy-efficiency and safety relevant recommendations. However, the driving system tries not to distract or bother the driver by giving recommendations for example during stressful driving situations or when the driver is not interested in that recommendation. Therefore, the driving system monitors the stress level of the driver as well as the reaction of the driver to a given recommendation and decideswhether to give a recommendation or not. This allows to suppress recommendations when needed and, thus, to increase the road safety and the user acceptance of
the driving system.
A lot of people need help in their daily life to wash, select and manage their clothing. The goal of this work is to design an assistant system (eKlarA) to support the user by giving recommendations to choose the clothing combinations, to find the clothing and to wash the clothing. The idea behind eKlarA is to generate a system that uses sensors to identify the clothing and their state in the clothing cycle. The clothing cycle consists of the stations: closets, laundry basket and washing machine in one or several places. The system uses the information about the clothing, weather and calendar to support the user in the different steps of the clothing cycle. The first prototype of this system has been developed and tested. The test results are presented in this work.
Stress is recognized as a predominant disease with raising costs for rehabilitation and treatment. Currently there are several different approaches that can be used for determining and calculating the stress levels. Usually the methods for determining stress are divided in two categories. The first category do not require any special equipment for measuring the stress. This category useless the variation in the behaviour patterns that occur while stress. The core disadvantage for the category is their limitation to specific use case. The second category uses laboratories instruments and biological sensors. This category allow to measure stress precisely and proficiently but on the same time they are not mobile and transportable and do not support real-time feedback. This work presents a mobile system that provides the calculation of stress. For achieving this, the of a mobile ECG sensor is analysed, processed and visualised over a mobile system like a smartphone. This work also explains the used stress measurement algorithm. The result of this work is a portable system that can be used with a mobile system like a smartphone as visual interface for reporting the current stress level.
Stress is becoming an important topic in modern life. The influence of stress results in a higher rate of health disorders such as burnout, heart problems, obesity, asthma, diabetes, depressions and many others. Furthermore individual’s behavior and capabilities could be directly affected leading to altered cognition, inappropriate decision making and problem solving skills. In a dynamic and unpredictable environment, such as automotive, this can result in a higher risk for accidents. Different papers faced the estimation as well as prediction of drivers’ stress level during driving. Another important question is not only the stress level of the driver himself, but also the influence on and of a group of other drivers in the near area. This paper proposes a system, which determines a group of drivers in a near area as clusters and it derives the individual stress level. This information will be analyzed to generate a stress map, which represents a graphical view about road section with a higher stress influence. Aggregated data can be used to generate navigation routes with a lower stress influence to decrease stress influenced driving as well as improve road safety.
The purpose of this paper is to determine the relevance of social media for luxury brand management. It employs both a multi-methodological approach: After analyzing the online performance of the three luxury brands Burberry, Louis Vuitton and Gucci, the empirical research includes a survey as well as an eye tracking test executed with Tobii Studio. The findings reveal that online and social media have given luxury fashion businesses the opportunity to establish a sustainable interaction with their customers and distinguish themselves from the competition. Still, the online business holds many challenges for luxury companies to overcome. This paper gives instructions as to how social media can be effectively incorporated into a luxury company.
Broad acceptance of finite-element-based analysis of structural problems and the increased availability of CAD-systems for structural tasks, which help to generate meshes of non-trivial geometries, have been setting a standard for the evaluation of designs in mechanical engineering in the last few decades. The development of automated or semi-automated optimizers, integrated into the Computer-Aided Engineering (CAE)-packages or working as outer loop machines, requiring the solver to do the analysis of the specific designs, has been accepted by most advanced users of the simulation community as well. The availability and inexpensive processing power of computers is increasing without any limitations foreseen in the coming years. There is little doubt that virtual product development will continue using the tools that have proved to be so successful and so easy to handle.
Current fields of interest
(2016)
If we review the research done in the field of optimization, the following topics appear to be the focus of current development:
– Optimization under uncertainties, taking into account the inevitable scatter of parts, external effects and internal properties. Reliability and robustness both have to be taken into account when running optimizations, so the name Robust Design Optimization (RDO) came into use.
– Multi-Objective Optimization (MOO) handles situations in which different participants in the development process are developing in different directions. Typically we think of commercial and engineering aspects, but other constellations have to be looked at as well, such as comfort and performance or price and consumption.
– Process development of the entire design process, including optimization from early stages, might help avoid inefficient efforts. Here the management of virtual development has to be re-designed to fit into a coherent scheme.
...
There are many other fields where interesting progress is being made. We limit our discussion to the first three questions.
To illustrate the power and the pitfalls of Bionic Optimization, we will show some examples spanning classes of applications and employing various strategies. These applications cover a broad range of engineering tasks. Nevertheless, there is no guarantee that our experiences and our examples will be sufficient to deal with all questions and issues in a comprehensive way. As general rule it might be stated, that for each class of problems, novices should begin with a learning phase. So, in this introductory phase, we use simple and quick examples, e.g., using small FE-models, linear load cases, short time intervals and simple material models. Here beginners within the Bionic Optimization community can learn which parameter combinations to use. In Sect. 3.3 we discuss strategies for optimization study acceleration. Making use of these parameters as starting points is one way to set the specific ranges, e.g., number of parents and kids, crossing, mutation radii and, numbers of generations. On the other hand, these trial runs will doubtless indicate that Bionic Optimization needs large numbers of individual designs, and considerable time and computing power. We recommend investing enough time preparing each task in order to avoid the frustration should large jobs fail after long calculation times.
Application to CAE systems
(2016)
Due to the broad acceptance of CAD-systems based on 3D solids, the geometric data of all common CAE (Computer-Aided Engineering) software, at least in mechanical engineering, are based on these solids. We use solid models, where the space filled by material is defined in a simple and easily useable way. Solid models allow for the development of automated meshers that transform solid volumes into finite elements. Even after some unacceptable initial trials, users are able to generate meshes of non-trivial geometries within minutes to hours, instead of days or weeks. Once meshing had no longer been the cost limiting factor of finite element studies, numerical simulation became a tool for smaller industries as well.
Due to the broad acceptance of CAD-systems based on 3D solids , the geometric data of all common CAE (Computer-Aided Engineering) software, at least in mechanical engineering, are based on these solids. We use solid models , where the space filled by material is defined in a simple and easily useable way. Solid models allow for the development of automated meshers that transform solid volumes into finite elements. Even after some unacceptable initial trials, users are able to generate meshes of non-trivial geometries within minutes to hours, instead of days or weeks. Once meshing had no longer been the cost limiting factor of finite element studies, numerical simulation became a tool for smaller industries as well.
In the early days of automated meshing development, there were discussions over the use of tetragonal (Fig. 4.1) or hexagonal based meshes. But, after a short period of time, it became evident, that there were and will always be many problems using automated meshers to generate hexagonal elements . So today nearly all automated 3D-meshing systems use tetragonal elements .
We have seen that bionic optimization can be a powerful tool when applied to problems with non-trivial landscapes of goals and restrictions. This, in turn, led us to a discussion of useful methodologies for applying this optimization to real problems. On the other hand, it must be stated that each optimization is a time consuming process as soon as the problem expands beyond a small number of free parameters related to simple parabolic responses. Bionic optimization is not a quick approach to solving complex questions within short times. In some cases it has the potential to fail entirely, either by sticking to local maxima or by random exploration of the parameter space without finding any promising solutions. The following sections present some remarks on the efficiency and limitations users must be aware of. They aim to increase the knowledge base of using and encountering bionic optimization. But they should not discourage potential users from this promising field of powerful strategies to find good or even the best possible designs.
In this chapter we introduce methods to improve mechanical designs by bionic methods. In most cases we assume that a general idea of the part or system is given by a set of data or parameters. Our task is to modify these free parameters so that a given goal or objective is optimized without violation of any of the existing restrictions.
Motivation
(2016)
Since human beings started to work consciously with their environment, they have tried to improve the world they were living in. Early use of tools, increasing quality of these tools, use of new materials, fabrication of clay pots, and heat treatment of metals: all these were early steps of optimization. But even on lower levels of life than human beings or human society, we find optimization processes. The organization of a herd of buffalos to face their enemies, the coordinated strategies of these enemies to isolate some of the herd’s members, and the organization of bird swarms on their long flights to their winter quarters: all these social interactions are optimized strategies of long learning processes, most of them the result of a kind of collective intelligence acquired during long selection periods.