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(2020)
Ambush-Marketing löst meistens heftige Reaktionen aus - bei Befürwortern und Gegnern. Die Idee des Ambush-Marketings ist es, von den Erfolgen des Sponsorings zu profitieren, ohne die Pflichten eines offiziellen Sponsors einzugehen. Ambusher besitzen keine Vermarktungsrechte an einer Veranstaltung, bauen aber dennoch durch ihre Marketingmassnahmen eine Verbindung zu einem Event auf. Der Grat zwischen der Verletzung von Sponsoren-Rechten und kreativ-innovativer Kommunikationspolitik ist dabei oft sehr schmal.
This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings forecast accuracy as well as on firm value. To do so, we use an international sample of 167 listed companies that voluntarily publish an integrated report. Our analysis shows no significant effect of a voluntary IR publication on analyst earnings forecast accuracy and no significant effect on firm value. We thus do not find evidence for the fulfillment of IR's promises regarding improved information environment and value creation of voluntary adopters. We conclude that such companies might already have a relatively high level of transparency leading to an absent additional effect of IR disclosure. Positive effects of IR appear to be more relevant in environments where IR is mandatory.
Für den Unternehmer wichtig ist, binnen welcher Fristen er als Käufer seine Rechte bei Sachmängeln geltend machen muss. Ist der Unternehmer Verkäufer, kann er sich erst nach Verjährungsvollendung endgültig zurücklehnen und sicher sein, dass keine Gewährleistungsansprüche gegen ihn mehr geltend gemacht werden können. Im nationalen Rechtsverkehr hat man sich auf Verkäufer- und Käuferseite mittlerweile an die zweijährige Regelfrist im BGB gewöhnt. Welche Fristen im Auslandsgeschäft gelten, ist dagegen oft unklar, weil sich die nationalen Verjährungsfristen oft unterscheiden: Allein in Europa gibt es bei der kaufrechtlichen Gewährleistung Verjährungsfristen zwischen sechs Monaten und sechs Jahren.
Das Value-Engineering in der Kundenkommunikation ist eine strukturierte Methode, Kommunikationsprozesse zwischen Unternehmen zu verbessern. Das Konzept greift bewährte Elemente der technischen Wertanalyse und der Gemeinkosten-Wertanalyse auf und überträgt sie auf die Kundenkommunikation. Der Ansatz bietet eine systematische Vorgehensweise, Kommunikationsprozesse zwischen Anbieter und Kunde zu durchleuchten und neu zu gestalten. Value-Engineering in der Kundenkommunikation schafft somit Wettbewerbsvorteile durch eine Optimierung der Kommunikation.
Process quality has reached a high level on mass production, utilizing well known methods like the DoE. The drawback of the unterlying statistical methods is the need for tests under real production conditions, which cause high costs due to the lost output. Research over the last decade let to methods for correcting a process by using in-situ data to correct the process parameters, but still a lot of pre-production is necessary to get this working. This paper presents a new approach in improving the product quality in process chains by using context data - which in part are gathered by using Industry 4.0 devices - to reduce the necessary pre-production.
Here, we study resin cure and network formation of solid melamine formaldehyde pre-polymer over a large temperature range viadynamic temperature curing profiles. Real-time infrared spectroscopy is used to analyze the chemical changes during network formation and network hardening. By applying chemometrics (multivariate curve resolution,MCR), the essential chemical functionalities that constitute the network at a given stage of curing are mathematically extracted and tracked over time. The three spectral components identified by MCR were methylol-rich, ether linkages-rich and methylene linkages-rich resin entities. Based on dynamic changes of their characteristic spectral patterns in dependence of temperature, curing is divided into five phases: (I) stationary phase with free methylols as main chemical feature, (II) formation of flexible network cross-linked by ether linkages, (III) formation of rigid, ether-cross-linked network, (IV) further hardening via transformation of methylols and ethers into methylene-cross-linkages, and (V) network consolidation via transformation of ether into methylene bridges. The presented spectroscopic/chemometric approach can be used as methodological basis for the functionality design of MF-based surface films at the stage of laminate pressing, i.e., for tailoring the technological property profile of cured MF films using a causal understanding of the underlying chemistry based on molecular markers and spectroscopic fingerprints.
Different types of raw cotton were investigated by a commercial ultraviolet-visible/near infrared (UV-Vis/NIR) spectrometer (210–2200 nm) as well as on a home-built setup for NIR hyperspectral imaging (NIR-HSI) in the range 1100–2200 nm. UV-Vis/NIR reflection spectroscopy reveals the dominant role proteins, hydrocarbons and hydroxyl groups play in the structure of cotton. NIR-HSI shows a similar result. Experimentally obtained data in combination with principal component analysis (PCA) provides a general differentiation of different cotton types. For UV-Vis/NIR spectroscopy, the first two principal components (PC) represent 82 % and 78 % of the total data variance for the UV-Vis and NIR regions, respectively. Whereas, for NIR-HSI, due to the large amount of data acquired, two methodologies for data processing were applied in low and high lateral resolution. In the first method, the average of the spectra from one sample was calculated and in the second method the spectra of each pixel were used. Both methods are able to explain ≥90 % of total variance by the first two PCs. The results show that it is possible to distinguish between different cotton types based on a few selected wavelength ranges. The combination of HSI and multivariate data analysis has a strong potential in industrial applications due to its short acquisition time and low-cost development. This study opens a novel possibility for a further development of this technique towards real large-scale processes.
Das Urteil des Bundesverfassungsgerichts (BVerfG) vom 5. Mai 2020 ist Schlusspunkt und zugleich Neuanfang nach einer jahrelangen verfassungsrechtlichen und ökonomischen Auseinandersetzung. Im Prinzip geht es um die konstituierenden Prinzipien der Eurozone sowie das Mandat der Europäischen Zentralbank (EZB). Der EU-Vertrag charakterisiert die Leitplanken der Wirtschafts- und Währungsunion (WWU) im Spannungsfeld der Art. 119, 123 und 125 des Vertrags über die Arbeitsweise der Europäischen Union (AEUV). Mithin liegt die wirtschaftspolitische Souveränität – nach dem Prinzip Haftung und Kontrolle – allein bei den Mitgliedstaaten. Die Organe der Europäischen Union (EU) sowie der Gerichtshof der Europäischen Union (EuGH) legen diese Leitplanken gemäß dem Leitgedanken in Art. 1 des Vertrags über die Europäische Union (EUV) einer „ever closer union“ regelmäßig mit weitem Ermessen aus.
Strong optical mode coupling between two adjacent λ/2 Fabry-Pérot microresonators consisting of three parallel silver mirrors is investigated experimentally and theoretically as a function of their detuning and coupling strength. Mode coupling can be precisely controlled by tuning the mirror spacing of one resonator with respect to the other by piezoelectric actuators. Mode splitting, anti-crossing and asymmetric modal damping are observed and theoretically discussed for the symmetric and antisymmetric supermodes of the coupled system. The spectral profile of the supermodes is obtained from the Fourier transform of the numerically calculated time evolution of the individual resonator modes, taking into account their resonance frequencies, damping and coupling constants, and is in excellent agreement with the experiments. Our microresonator design has potential applications for energy transfer between spatially separated quantum systems in micro optoelectronics and for the emerging field of polaritonic chemistry.
Customer orientation should be the core engine of every organisation while IT can be considered as the enabler to generate competitive advantages along customer processes in marketing, sales and service. Research shows that customer relationship management (CRM) enables organisations to perform better and experience indicates that organisations that focus on customer orientation are more successful. With marketplace organisations such as Amazon, Alibaba or Conrad shaping the future of customer centricity and information technology, German B2B organisations need to shift their value contribution from product-centric to customer-centric. While these organisations are currently attempting to implement CRM software and putting their customers more into focus, the question remains how organisations are approaching the implementation of CRM and whether these attempts are paying off in terms of business performance.
We investigate the toxicity of different types and sizes of microplastic particles (0.3–4 mm) under different conditions (new particles, aged particles with biofilm, and particles with adsorbed Tributyltin) on the freshwater amphipod Gammarus fossarum in 3-week exposures. All types of plastic particles, which were randomly taken up to a small extent, were mostly Polyphenylenoxide, Polybutylentherephthalate and Polypropylene, with particles < 1 mm in size. Plastic particles did not affect the feeding and locomotory behaviour of gammarids, and there was no strong difference between pristine plastic particles and aged particles with biofilm. Mortality tended to be higher compared with the control. Tributyltinhydride (TBTH) adsorbed to microplastic particles had no effect on uptake, survival, feeding and locomotory behaviour during the 3 weeks of exposure. Dissolved TBTH, however, was already very toxic after few days of exposure (LC50-96h < 1 ng l–1).
Hardly any software development process is used as prescribed by authors or standards. Regardless of company size or industry sector, a majority of project teams and companies use hybrid development methods (short: hybrid methods) that combine different development methods and practices. Even though such hybrid methods are highly individualized, a common understanding of how to systematically construct synergetic practices is missing. In this article, we make a first step towards a statistical construction procedure for hybrid methods. Grounded in 1467 data points from a large‐scale practitioner survey, we study the question: What are hybrid methods made of and how can they be systematically constructed? Our findings show that only eight methods and few practices build the core of modern software development. Using an 85% agreement level in the participants' selections, we provide examples illustrating how hybrid methods can be characterized by the practices they are made of. Furthermore, using this characterization, we develop an initial construction procedure, which allows for defining a method frame and enriching it incrementally to devise a hybrid method using ranked sets of practice.
Intraoperative brain deformation, so called brain shift, affects the applicability of preoperative magnetic resonance imaging (MRI) data to assist the procedures of intraoperative ultrasound (iUS) guidance during neurosurgery. This paper proposes a deep learning-based approach for fast and accurate deformable registration of preoperative MRI to iUS images to correct brain shift. Based on the architecture of 3D convolutional neural networks, the proposed deep MRI-iUS registration method has been successfully tested and evaluated on the retrospective evaluation of cerebral tumors (RESECT) dataset. This study showed that our proposed method outperforms other registration methods in previous studies with an average mean squared error (MSE) of 85. Moreover, this method can register three 3D MRI-US pair in less than a second, improving the expected outcomes of brain surgery.
With the expansion of cyber-physical systems (CPSs) across critical and regulated industries, systems must be continuously updated to remain resilient. At the same time, they should be extremely secure and safe to operate and use. The DevOps approach caters to business demands of more speed and smartness in production, but it is extremely challenging to implement DevOps due to the complexity of critical CPSs and requirements from regulatory authorities. In this study, expert opinions from 33 European companies expose the gap in the current state of practice on DevOps-oriented continuous development and maintenance. The study contributes to research and practice by identifying a set of needs. Subsequently, the authors propose a novel approach called Secure DevOps and provide several avenues for further research and development in this area. The study shows that, because security is a cross-cutting property in complex CPSs, its proficient management requires system-wide competencies and capabilities across the CPSs development and operation.
The development of new materials that mimic cartilage and its function is an unmet need that will allow replacing the damaged parts of the joints, instead of the whole joint. Polyvinyl alcohol (PVA) hydrogels have raised special interest for this application due to their biocompatibility, high swelling capacity and chemical stability. In this work, the effect of post-processing treatments (annealing, high hydrostatic pressure (HHP) and gamma-radiation) on the performance of PVA gels obtained by cast-drying was investigated and, their ability to be used as delivery vehicles of the anti-inflammatories diclofenac or ketorolac was evaluated. HHP damaged the hydrogels, breaking some bonds in the polymeric matrix, and therefore led to poor mechanical and tribological properties. The remaining treatments, in general, improved the performance of the materials, increasing their crystallinity. Annealing at 150 °C generated the best mechanical and tribological results: higher resistance to compressive and tensile loads, lower friction coefficients and ability to support higher loads in sliding movement. This material was loaded with the anti-inflammatories, both without and with vitamin E (Vit.E) or Vit.E + cetalkonium chloride (CKC). Vit.E + CKC helped to control the release of the drugs which occurred in 24 h. The material did not induce irritability or cytotoxicity and, therefore, shows high potential to be used in cartilage replacement with a therapeutic effect in the immediate postoperative period.
The data presented in this article characterize the thermomechanical and microhardness properties of a novel melamine-formaldehyde resin (MF) intended for the use as a self-healing surface coating. The investigated MF resin is able to undergo reversible crosslinking via Diels Alder reactive groups. The microhardness data were obtained from nanoindentation measurements performed on solid resin film samples at different stages of the self-healing cycle. Thermomechanical analysis was performed under dynamic load conditions. The data provide supplemental material to the manuscript published by Urdl et al. 2020 (https://doi.org/10.1016/j.eurpolymj.2020.109601) on the self-healing performance of this resin, where a more thorough discussion on the preparation, the properties of this coating material and its application in impregnated paper-based decorative laminates can be found.
We investigated the state of artificial intelligence (AI) in pharmaceutical research and development (R&D) and outline here a risk and reward perspective regarding digital R&D. Given the novelty of the research area, a combined qualitative and quantitative research method was chosen, including the analysis of annual company reports, investor relations information, patent applications, and scientific publications of 21 pharmaceutical companies for the years 2014 to 2019. As a result, we can confirm that the industry is in an ‘early mature’ phase of using AI in R&D. Furthermore, we can demonstrate that, despite the efforts that need to be managed, recent developments in the industry indicate that it is worthwhile to invest to become a ‘digital pharma player’.
Pharmaceutical companies are among the top investors into research and development (R&D) globally, as product innovation is still the main growth driver for the industry and because the related complexities necessitate enormous R&D investments. The market demand for new medicines to be more efficacious or to provide better safety than existing drugs and the regulatory need to prove superiority in clinical trials are reasons why drug R&D is increasingly expensive and pharmaceutical companies need to manage extraordinarily high costs per approved new compound.