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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.
Rattern unerwünscht
(2018)
Die Additive Fertigung bietet großes Potenzial zur Erschließung neuer, flexibler und innovativer Fertigungsprozesse mit kurzen Durchlaufzeiten. Erhöhte Komplexität und die Integration von Funktionen in Bauteile wird gefördert. Zur Steigerung der Konkurrenzfähigkeit und weiteren Ausweitung des Einsatzgebietes sind automatisierte Fertigungsschritte nach dem Bauprozess erforderlich. Werkzeugmaschinen spielen auch in der Prozesskette der Additiven Fertigung eine zentrale Rolle bei der Erzeugung von genauen Funktionsflächen. Dabei ist evtl. eine andere Auslegung aufgrund reduzierter Zerspanvolumen und geringeren Flächen möglich.
Soft thermoplastic polysiloxane-urea-elastomers (PSUs) were prepared for the application as a biomaterial to replace the human natural lens after cataract surgery. PSUs were synthesized from amino-terminated polydimethylsiloxanes (PDMS), 4,4′-Methylenebis(cyclohexylisocyanate) (H12MDI) and 1,3–Bis(3-aminopropyl)-1,1,3,3–tetramethyldisiloxane (APTMDS) by a two-step polyaddition route. Such a material has to be highly transparent and must exhibit a low Young’s Modulus and excellent dimensional stability. Polydimethylsiloxanes in the range of 3000–33,000 g·mol−1 were therefore prepared by ring-chain-equilibration of octamethylcyclotetrasiloxane (D4) and APTMDS in order to study the influence of the soft segment molecular weight on the mechanical properties and the transparency of the PSU-elastomers. 2,4,6,8-Tetramethyl-2,4,6,8-tetraphenylcyclotetrasiloxane (D4Me,Ph) was co-polymerized with D4 in order to adjust the refractive index of the polydimethyl-methyl-phenyl-siloxane-copolymers to a value equivalent to a young human natural lens. Very elastic PSUs with Elongation at Break values higher than 700% were prepared. PSU-elastomers, synthesized from PDMS of molecular weights up to 18,000 g·mol−1, showed transmittance values of over 90% within the visible spectrum range. The soft segment refractive index was increased through the incorporation of 14 mol % of methyl-phenyl-siloxane from 1.4011 to 1.4346 (37 °C). Young’s Moduli of PSU-elastomers were around 1 MPa and lower at PDMS molecular weights up to 15,000 g·mol−1. 10-cycle hysteresis measurements were applied to evaluate the mechanical stability of the PSUs at repeated stress. Hysteresis values at 100% strain decreased from 32 to 2% (10th cycle) with increasing PDMS molecular weight. Furthermore, hysteresis at 5% strain was only detected in PSU-elastomers with low PDMS molecular weights. Finally, preliminary results of in vitro cytotoxicity tests on a PSU-elastomer showed no toxic effects on HaCaT-cells.
This article contains data on the synthesis and mechanical characterization of polysiloxane-based urea-elastomers (PSUs) and is related to the research article entitled “Influence of PDMS molecular weight on transparency and mechanical properties of soft polysiloxane-urea-elastomers for intraocular lens application” (Riehle et al., 2018) [1]. These elastomers were prepared by a two-step polyaddition using the aliphatic diisocyanate 4,4′-Methylenbis(cyclohexylisocyanate) (H12MDI), a siloxane-based chain extender 1,3-Bis(3-aminopropyl)-1,1,3,3-tetramethyldisiloxane (APTMDS) and amino-terminated polydimethylsiloxanes (PDMS) or polydimethyl-methyl-phenyl-siloxane-copolymers (PDMS-Me,Ph), respectively. (More details about the synthesis procedure and the reaction scheme can be found in the related research article (Riehle et al., 2018) [1]).
Amino-terminated polydimethylsiloxanes with varying molecular weights and PDMS-Me,Ph-copolymers were prepared prior by a base-catalyzed ring-chain equilibration of a cyclic siloxane and the endblocker APTMDS. This DiB article contains a procedure for the synthesis of the base catalyst tetramethylammonium-3-aminopropyl-dimethylsilanolate and a generic synthesis procedure for the preparation of a PDMS having a targeted number average molecular weight of 3000 g mol−1. Molecular weights and the amount of methyl-phenyl-siloxane within the polysiloxane-copolymers were determined by 1H NMR and 29Si NMR spectroscopy. The corresponding NMR spectra and data are described in this article.
Additionally, this DiB article contains processed data on in line and off line FTIR-ATR spectroscopy, which was used to follow the reaction progress of the polyaddition by showing the conversion of the diisocyanate. All relevant IR band assignments of a polydimethylsiloxane-urea spectrum are described in this article.
Finally, data on the tensile properties and the mechanical hysteresis-behaviour at 100% elongation of PDMS-based polyurea-elastomers are shown in dependence to the PDMS molecular weight.
Small Island Developing States (SIDS) face tension between economic growth and environmental impact. Tourism fuels growth, but the resulting solid waste and other pollutants threaten the SIDS’ natural beauty, quality of life for residents, attractiveness to tourists, and economic success. We assess the tension between tourism-driven economic growth and environmental degradation from a limits-to-growth perspective, developing a generic system dynamics model of the problem using 38 years of data from the Maldives to estimate parameters and Monte-Carlo methods to assess the sensitivity of results to uncertainty. We contrast development paths for the next three decades under three sets of policies focusing on promoting growth, managing tourism demand–supply balance, and improving waste management. Findings are counterintuitive; policies focused on better waste management alone are self defeating, because they increase tourism, growth and waste generation, undermining attractiveness and growth later. Policies that limit tourism demand improve economic and environmental health.
Future intralogistics systems need to adapt flexibly to changing material flow requirements in line with future versatile factory environments, producing personalized products under the performance and cost conditions of today's mass production. Small batch sized down to a batch size of "1" lead to a high complexity in the design and economical manufacturing of these customized products. Intralogistics systems are integrated into higher-level areas (segment level) as well as into upsteam and downstream performance units (system-wide areas). This includes the logistic activities relevant for the system (organized according to storage, picking, transport) such as transportation or storage tasks of tools, semi-finished products, components, assemblies and containers, and waste. Today's centralized material flow control systems, which work based on predefined processes, are not capable and more specifically not suitable to deal with the arising complexity of changeable intralogistics systems. Autononomous, decentralized material flow control systems distribute the required decision-making and control processes on intelligent logistic entities. A major step for the development of an autonomous control method for hybrid intralogistics systems (manual, semi-automated and automated) is the development of a generic archetype for intralogistics systems regarding the system boundaries, elements and relations resulting in a descriptive model taking into account amongst others the time of demand, availability of resources, economic efficiency and technical performance parameters. The ESB Logistics Learning Factory at ESB Business School (Reutlingen University) serves for this as a close-to-reality development and validation environment.
Representing users within an immersive virtual environment is an essential functionality of a multi-person virtual reality system. Especially when communicative or collaborative tasks must be performed, there exist challenges about realistic embodying and integrating such avatar representations. A shared comprehension of local space and non-verbal communication (like gesture, posture or self-expressive cues) can support these tasks. In this paper, we introduce a novel approach to create realistic, video-texture based avatars of colocated users in real-time and integrate them in an immersive virtual environment. We show a straight forward and low-cost hard- and software solution to do so. We discuss technical design problems that arose during implementation and present a qualitative analysis on the usability of the concept from a user study, applying it to a training scenario in the automotive sector.
Virtual Reality (VR) technology has the potential to support knowledge communication in several sectors. Still, when educators make use of immersive VR technology in favor of presenting their knowledge, their audience within the same room may not be able to see them anymore due to wearing head-mounted displays (HMDs). In this paper, we propose the Avatar2Avatar system and design, which augments the visual aspect during such a knowledge presentation. Avatar2Avatar enables users to see both a realistic representation of their respective counterpart and the virtual environment at the same time. We point out several design aspects of such a system and address design challenges and possibilities that arose during implementation. We specifically explore opportunities of a system design for integrating 2D video-avatars in existing roomscale VR setups. An additional user study indicates a positive impact concerning spatial presence when using Avatar2Avatar.
In recent years, the numer of hybrid work systems using human robot collaboration (HRC) increased in industrial production environments - enhancing productivity while reducing work-related burden. Despite growing availability of HRC-suitable manipulation and safety technology, tools and techniques facilitating the design, planning and implementation process are still lacking. System engineers who strive to implement technically feasible, ergonomically meaningful and economically beneficial HRC application need to make design and technology decisions in various subject areas, whereas the design alternatives per morphological analysis is applied to establish a description model that can serve as both a supporting design guideline for future HRC application of value-adding, industrial quality as well as a tool to characterize and compare existing applications. It focuses on HRC within assembly processes, and illustrates the complexity of HRC applications in a comprehensible manner through its multi-dimensional structure. The morphology has been validated through its application on various existing industrial HRC applications, research demonstrators and interviews of experts from academia.
Polyelectrolyte multi-layer (PEM) coatings are prepared by alternative deposition of single polyelectrolyte monolayers on charged surfaces using the Layer-by-Layer (LbL) dip coating procedure. These are nanometre scaled coatings which allow fulfilling of different technical or biological requirements. The build-up process is based on selfassembly and self organization of polycations and polyanions on different substrates including complex geometrical structures and even closed volumes, forming homogeneous layer without defects. Depending on the proper selection of the applied polyelectrolytes, coatings with different stabilities can be prepared. Some of the coatings are stable and cannot be removed from the surface. Others are degradable and can be used as systems for controlled local drug delivery. Here we summarise the results of our experience in preparation of PEM coatings with different functionalities. PEM coatings can be used as controllable delivery system for siRNA polyplexes. They can be used to control the adhesion of different cell types on the surfaces and support e.g. the endothelialisation process on cardio-vascular medical devices as e.g. stents or reduce the immunological response of the tissue after implantation. We summarise results from physical characterisation of the coatings (e.g. film thickness, roughness, electrical charge and hydrophilicity) combined with in-vitro biological studies on adhesion of HUVEC cells.
Polyelectrolyte multilayer (PEM) are thin polymeric films produced by alternating adsorption of positively and negatively charged polyelectrolytes (PE) on a substrate. These films are considered drug delivery agents as well as coating material for implants, due to their antibiofouling and biologically benign properties. For these reasons the film mechanical properties as well as response to mechanical stress are important measurement parameters. Especially intriguing is the correlation of the mechanical properties of PEM on macroscopic level with the structure of PEM on molecular level, which is addressed here for the first time. This study investigates PEM from PDADMA/PSS produced by spraying technique with neutron and X-ray reflectometry. Reflectometry technique provides precise information on thickness and density (i.e., electron density or scattering length density, respectively), and, this way, allows to conclude on changes in film composition. Thus, neutron and X-ray reflectometry technique is suitable to investigate the overall and the internal transformations, which PEM films might undergo upon exposure to mechanical load. During uniaxial elongation two regimes of PEM deformation can be observed: An elastic regime at small elongations (below ca. 0.2%), which is characterized by a reversible change of film thickness, and a plastic regime with a permanent change above this limit. Both regimes have in common, that the mechanical load induces an increase of the film thickness, which is accompanied by an uptake of water from the surrounding atmosphere. The strain causes a molecular rearrangement within the PEM-structure of stratified layers, which, even in elastic regime, is permanent, although the thickness change remains reversible.
This paper presents a digitally controlled boost converter IC for high output voltage and fast transient applications. Thus, it is well applicable in automotive and industrial environments. The 3V-to-6V input voltage, 6.3V output voltage, 1A boost converter IC is fabricated in a 180nm BCD technology. Digital control enables cost savings, advanced control concepts, and it is less parameter sensitive compared to common analog control. A 90 ns latency, 6-bit delay line ADC operates with a window concept, meeting high resolution requirements, e.g. in car battery applications. An output voltage live tracking is included for extending the ADC conversion window. A charge pump DAC provides high resolution, monotonicity, and short 128 ns conversion time. Further, a standard digital PI controller is enhanced by a simple but effective ΔV/Δt-intervention control. It results in 2.8x reduced output voltage deviations in case of load steps, scaling down the output capacitor value by the same factor.
Boost converters suffer from a bandwidth limitation caused by the right-half plane zero (RHPZ), which occurs in the control-to-output transfer function. In contrast, there are many applications that require superior dynamic behavior. Further, size and cost of boost converter systems can be minimized by reduced voltage deviations and fast transient responses in case of large signal load transients. The key idea of the proposed ΔV/Δt-intervention control concept is to adapt the controller output to its new steady state value immediately after a load transient by prediction from known parameters. The concept is implemented in a digital control circuit, consisting of an ASIC in a 110 nm-technology and a Xilinx Spartan-6 field programmable gate array (FPGA). In a boost converter with 3.5V input voltage, 6.3V output voltage, 1.2A load, and 500 kHz switching frequency, the output voltage deviations are 2.8x smaller, scaling down the output capacitor value by the same factor. The recovery times are 2.4x shorter in case of large signal load transients with the proposed concept. The control is widely applicable, as it supports constant switching frequencies and allows for duty cycle and inductor current limitations. It also shows various advantages compared to conventional control and to selected adaptive control concepts.
Die Lage der öffentlichen Haushalte ist aufgrund der Finanz- und Wirtschaftskrise seit geraumer Zeit angespannt. Bereits während des Bundestagswahlkampfs sowie nach dem Wahlsieg der christlich-liberalen Koalition im Jahr 2009 gab es eine hitzige Debatte über die Vereinbarkeit von Steuersenkungen und nachhaltigen öffentlichen Finanzen. Im vorliegenden Beitrag wird die Frage der Finanzierbarkeit von Steuererleichterungen durch zukünftiges Wirtschaftswachstum diskutiert. Auf Basis aktueller Daten und modelltheoretischer Simulationsberechnungen wird ein wirtschaftspolitisch gangbarer Weg zur Umsetzung des Koalitionsvertrages aufgezeigt.
Sowohl das Erstellen als auch das Lesen von Berichten gilt als Pflichtübung, die wenig produktiv und selten spannend ist - zu Unrecht, wie dieses Buch zeigen will. Internes Berichtswesen (Management Reporting) ist nichts weniger als ein zentrales Element des Informationsmanagements und damit ein wesentlicher Erfolgsfaktor für jedes Unternehmen. Das Buch schließt eine Lücke, indem es das interne Berichtswesen von seinem Ruf als "theoriefreies Praktikerthema" befreit und für alle behandelten Themen fundierte, aber auch für Leser ohne Vorkenntnisse verständliche Theoriebezüge herstellt (Informationstheorie, Behavioural Accounting, Internationales ReWe etc). Alle Inhalte werden in vier verschiedene (und gekennzeichnete) Kategorien eingeteilt, welche einen individuellen "Lesepfad" durch das Buch ermöglichen.
Wirtschaft, Gesellschaft und Finanzwelt entwickeln sich dynamisch und unterliegen heute - dies ist schon fast eine Binsenweisheit - einem beschleunigten Wandel. Dennoch basieren die gängigen Managementmethoden für Führungskräfte noch immer auf der Annahme optimaler, stabil-berechenbarer Rahmenbedingungen. Die Autoren gehen jedoch davon aus, dass angesichts sprunghafter Veränderungen der Unternehmensumwelt schnelle und flexible Reaktionen mit einfachen Methoden wichtiger sind als die zeit- und kostenaufwendige Suche nach optimalen Lösungen. Um dennoch gute Ergebnisse zu erreichen, müssen in der betrieblichen Praxis Methoden zum Einsatz kommen, die das Erfahrungswissen und die Intuition einer Gruppe von Kollegen stärker als bisher nutzen - es bedarf eines robusten Managements.
This paper presents a wide-Vin step-down parallel-resonant converter (PRC), comprising an integrated 5-bit capacitor array and a 300-nH resonant coil, placed in parallel to a conventional buck converter. Soft-switching resonant converters are beneficial for high-Vin multi-MHz converters to reduce dominant switching losses, enabling higher switching frequencies. The output filter inductor is optimized based on an empirical study of available inductors. The study shows that faster switching significantly reduces not only the inductor value but also volume, price, and even the inductor losses. In addition, unlike conventional resonant concepts, soft-switching control as part of the proposed PRC eliminates input voltage-dependent losses over a wide operating range, resulting in 76.3% peak efficiency. At Vin = 48 V, a loss reduction of 35% is achieved compared with the conventional buck converter. Adjusting an integrated capacitor array, and selecting the number of oscillation periods, keeps the switching frequency within a narrow range. This ensures high efficiency across a wide range of Vin = 12–48 V, 100–500-mA load, and 5-V output at up to 25-MHz switching frequency. Thanks to the low output current ripple, the output capacitor can be as small
as 50 nF.
This paper presents a dc–dc converter for integration in the power management unit of an ultra-low power microcontroller. The converter is designed to significantly reduce the wake-up energy and startup delay of the supplied core. The use of a minimized output capacitor is the key factor to save the wake-up energy. The converter is buffered with only 56 nF and guarantees a stable output of 1.2 V with a voltage ripple smaller than 30 mV. The controller of the proposed dc–dc converter is based on a predictive peak current control that allows the system to control the energy transfer at extremely low power consumption. The proposed circuit is implemented in 130 nm CMOS technology with an area of only 0.14 mm². It achieves a high conversion efficiency of 92.1% and a small quiescent current of 440 nA. It operates from 1.8 to 3.3 V with a maximum load of 2.65 mA.
Der spartenübergreifende BDI-Arbeitskreis Internet der Energie hat voraussichtliche Veränderungen durch Künstliche Intelligenz (KI) auf die Bereiche Energie und Klima analysiert und den möglichen Beitrag von KI zur Lösung anstehender Herausforderungen in diesen Bereichen erörtert. KI kann einen wesentlichen Beitrag zum Gelingen der Energiewende in Deutschland leisten. Der Energiesektor ist ein zentraler Bestandteil der deutschen Wirtschaft und daher auch in diesem Kontext äußerst relevant.