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BWL Basiswissen
(2010)
Fundierte Entscheidungen im Unternehmen verlangen ein solides BWL-Wissen - egal ob im Marketing, im Controlling, in der Finanzplanung, im Personalwesen oder im strategischen Management. Doch nicht jeder Praktiker im Unternehmen besitzt diese Kenntnisse. Professor Dr. Ottmar Schneck hat alle wichtigen Aspekte zusammengefasst: von den klassischen Themen des Managements über die Geschichte und die Entwicklung der Betriebswirtschaftslehre bis hin zu den aktuellen Ansätzen der modernen BWL. Die Inhalte sind systematisch und praxisnah dargestellt - Übersichten, Fallbeispiele, kurze Zusammenfassungen und Übungen am Ende jedes Kapitels erleichtern die Wissensaneignung.
Das Erkennen und Steuern von Risiken wird in einem turbulenten und dynamischen Umfeld von Unternehmen immer wichtiger. Neue Regularien wie Basel II, Solvency II und vor allem die aktuellen Reglementierungen vieler Staaten aufgrund der aktuellen Finanzmarktkrise führen zu einem verstärkten Einsatz von Instrumenten des Risikomanagements auch außerhalb von Banken und Versicherungen. Die Kenntnis der rechtlichen Vorgaben (Basel II, DRS, SolvV und MaRisk), der risikotheoretischen Grundlagen und deren Mess- und Frühwarnmethoden (Szenario, Delphi) ist für Unternehmen aus diesem Grund weiterhin eminent wichtig.Über die Grundlagen des Risikomanagements hin zu Risikocontrolling und -steuerung (d.h. der Identifikation und Messung von Risiken) beschäftigt sich dieser Praxisleitfaden zum Risikomanagement darüber hinaus auch mit dem Thema Risikovorsorge und -abwälzung durch Derivate, das für die Planung eines Risikomanagements im Unternehmen von enormer Bedeutung ist. Abschließend wird ein Fallbeispiel einer erfolgreichen Risikomanagement-Implementierung betrachtet. Schritt für Schritt soll damit nicht nur die konkrete Implementierung demonstriert sondern darüber hinaus gezeigt werden, dass solch eine Einführung möglich und sinnvoll ist.
Die Diskussion um Nachhaltigkeit und Ressourcenschonung hat die gesamte Industrie erreicht. Das Interesse an Naturfasern und Recyclingmaterialien ist gestiegen. An der Fakultät Textil und Design der Hochschule Reutlingen befasst sich die Forschungsgruppe Textile Verfahrenstechnik und Produktentwicklung in enger Kooperation mit mittelständischen Unternehmen mit Naturfasern und Recyclingmaterialien.
The intelligent recycling of plastics waste is a major concern. Because of the widespread use of polyethylene terephtalate, considerable amounts of PET waste are generated that are ideally re-introduced into the material cycle by generating second generation products without loss of materials performance. Chemical recycling methods are often expensive and entail environmentally hazardous by-products. Established mechanical methods generally provide materials of reduced quality, leading to products of lower quality. These drawbacks can be avoided by the development of new recycling methods that provide materials of high quality in every step of the production cycle. In the present work, oligomeric ethylene terephthalate with defined degrees of polymerization and defined molecular weight is produced by melt-mixing PET with different quantities of adipic acid as an alternative pathway of recycling PET with respect to conventional methods, offering ecofriendly and economical aspects. Additionally, block-copolyesters of defined block length are designed from the oligomeric products.
Ethylene terephthalate and ethylene naphthalate oligomers of defined degree of polymerization were synthesized via chemical recycling of the parent polymers. The oligomers were used as defined building blocks for the preparation of novel block-co-polyesters having tailored sequence compositions. The sequence lengths were systematically varied using Design of Experiments. The dispersive surface energy and the specific desorption energy of the co-polymers were determined by inverse gas chromatography. The study shows that polyethylene terephthalate-polyethylene naphthalate (PET-PEN) block-co-polyesters of defined sequence lengths can be prepared. Furthermore, the specific and dispersive surface energies of the obtained block-co-polyesters showed a linear dependence on the oligomer molecular weight and it was possible to regulate and control their interfacial properties. In contrast, with the corresponding random-block-co-polyesters no such dependence was found. The synthesized block-co-polyesters could be used as polymeric modifying agents for stabilizing PET-PEN polymer blends.
Melamine formaldehyde (MF) resins are widely used for the gluing and surface coating of wood-based consumer products in the interior design of living environments. MF resins are especially relevant in decorative laminate applications because of their good performance-to-price ratio. In their industrial processing, an important intermediate state is the liquid MF prepolymer that is used for decorative paper impregnation. Here, the drying of impregnated papers is investigated with respect to premature curing. A new method to quantify water release upon drying that allows estimation of the degree of undesired precuring is described. Since curing proceeds via polycondensation, crosslinking brings about the release of water molecules. By thermogravimetric analysis (TGA), drying was studied in terms of water release due to physical drying (elimination of “dilution water”) and chemical crosslinking of the prepolymer to a three-dimensional MF network (elimination of chemically liberated water). The results obtained by TGA/IR spectroscopic analysis of the liberated volatiles show that the emission of water from b-stage MF can be clearly analytically separated into a physical (evaporation of dilution water) and a chemical (liberation via condensation) sequence. TGA experiments were correlated with curing experiments performed with differential scanning calorimetry (DSC) to estimate the residual crosslinking capacities of the impregnated papers. The drying conditions used during the preparation of impregnated decorative papers seemed to significantly affect their remaining reactivity only when harsh drying conditions were used. Upon heat exposure for prolonged time, precuring of the oligomer units results in a shift of the temperature maxima in TGA.
Poly(dimethylsiloxane) can be covalently coated with ultrathin NCO-sP(EO-stat-PO) hydrogel layers which permit covalent binding of cell adhesive moieties, while minimizing unspecific cell adhesion on non-functionalized areas. We applied long term uniaxial cyclic tensile strain (CTS) and revealed (a) the preservation of protein and cell-repellent properties of the NCO-sP(EO-stat-PO) coating and (b) the stability and bioactivity of a covalently bound fibronectin (FN) line pattern. We studied the adhesion of human dermal fibroblast (HDFs) on non-modified NCO-sP(EO-stat-PO) coatings and on the FN. HDFs adhered to FN and oriented their cell bodies and actin fibers along the FN lines independently of the direction of CTS. This mechanical long term stability of the bioactive, patterned surface allows unraveling biomechanical stimuli for cellular signaling and behavior to understand physiological and pathological cell phenomenon. Additionally, it allows for the application in wound healing assays, tissue engineering, and implant development demanding spatial control over specific cell adhesion.
Decorative laminates based on melamine formaldehyde (MF) resin impregnated papers are used at great extent for surface finishing of engineered wood that is used for furniture, kitchen, and working surfaces, flooring and exterior cladding. In all these applications, optically flawless appearance is a major issue. The work described here is focused on enhancing the cleanability and antifingerprint properties of smooth, matt surface-finished melamine-coated particleboards for furniture fronts, without at the same time changing or deteriorating other important surface parameters such as hardness, roughness or gloss. In order to adjust the surface polarity of a low pressure melamine film, novel interface-active macromolecular compounds were prepared and tested for their suitability as an antifingerprint additive. Two hydroxy-functional surfactants (polydimethysiloxane, PDMS-OH and perfluoroether, PF-OH) were oxidized under mild conditions to the corresponding aldehydes (PDMS-CHO and PF-CHO) using a pyridinium chlorochromate catalyst. With the most promising oxidized polymeric additive, PDMS-CHO, the contact angles against water, n-hexadecane, and squalene increased from 79.8°, 26.3° and 31.4° for the pure MF surface to 108.5°, 54.8°, and 59.3°, respectively, for the modified MF surfaces. While for the laminated MF surface based on the oxidized fluoroether the gloss values were much higher than required, for the surfaces based on oxidized polydimethylsiloxane the technological values as well as the lower gloss values were in agreement with the requirements and showed much improved surface cleanability, as was also confirmed by colorimetric measurements.
Plasma polymerization is used for the modification and control of surface properties of a highly transparent, thermoplastic elastomeric silicone copolymer, GENIOMER® 80 (G80). PEG-like diglyme plasma polymer films were deposited with ether retentions varying between 20% and 70% as measured by X-ray photoelectron spectroscopy analysis which did not affect the transparency of the substrate. Films with ether retentions of greater than 70% inhibit protein binding (bovine serum albumin and fibrinogen) and cell proliferation. A short oxygen plasma pretreatment enhances the adhesion and stability of the film as shown by protein binding and cell adhesion experiments. The transparency of the material and the stability of the coating makes this material a versatile bulk material for technical (e.g., lab-on-a-chip) and biomedical (e.g., intraocular lens) applications. The G80/plasma polymer composite is stable against vigorous washing and storage over 5 months and, therefore, offers an attractive alternative to poly(dimethylsiloxane).
Positively charged metallic oxides prevent blood coagulation whereas negatively charged metallic oxides are thrombogenic. This study was performed to examine whether this effect extends to metallic oxide nanoparticles. Oscillation shear rheometry was used to study the effect of zinc oxide and silicon dioxide nanoparticles on thrombus formation in human whole blood. Our data show that oscillation shear rheometry is a sensitive and robust technique to analyze thrombogenicity induced by nanoparticles. Blood without previous contact with nanoparticles had a clotting time (CT) of 16.7 ± 1.0 min reaching a maximal clot strength (CS) of 16 ± 14 Pa (G') after 30 min. ZnO nanoparticles (diameter 70 nm, +37 mV zeta-potential) at a concentration of 1 mg/mL prolonged CT to 20.8 ± 3.6 min and provoked a weak clot (CS 1.5 ± 1.0 Pa). However, at a lower concentration of 100 µg/mL the ZnO particles dramatically reduced CT to 6.0 ± 0.5 min and increased CS to 171 ± 63 Pa. This procoagulant effect decreased at lower concentrations reaching the detection limit at 10 ng/mL. SiO2 nanoparticles (diameter 232 nm, −28 mV zeta-potential) at high concentrations (1 mg/mL) reduced CT (2.1 ± 0.2 min) and stimulated CS (249 ± 59 Pa). Similar to ZnO particles, this procoagulant effect reached a detection limit at 10 ng/mL. Nanoparticles in high concentrations reproduce the surface charge effects on blood coagulation previously observed with large particles or solid metal oxides. However, nanoparticles with different surface charges equally well stimulate coagulation at lower concentrations. This stimulation may be an effect which is not directly related to the surface charge.
Perivascular cells are multilineage cells located around the vessel wall and important for wall stabilization. In this study, we evaluated a stem cell media and a perivascular cell-specific media for the culture of primary perivascular cells regarding their cell morphology, doubling time, stem cell properties, and expression of cell type-specific markers. When the two cell culture media were compared to each other, perivascular cells cultured in the stem cell medium had a more elongated morphology and a faster doubling rate and cells cultured in the pericyte medium had a more typical morphology, with several filopodia, and a slower doubling rate. To evaluate stem cell properties, perivascular cells, CD146 cells, and mesenchymal stem cells (MSCs) were differentiated into the adipogenic, osteogenic, and chondrogenic lineages. It was seen that perivascular cells, as well as CD146 cells and MSCs, cultured in stem cell medium showed greater differentiation than cells cultured in pericyte-specific medium. The expression of pericyte-specific markers CD146, neural/glial antigen 2 (NG2), platelet-derived growth factor receptor-β (PDGFR-β), myosin, and α-smooth muscle actin (α-SMA) could be found in both pericyte cultures, as well as to varying amounts in CD146 cells, MSCs, and endothelial cells. The here presented work shows that perivascular cells can adapt to their in vitro environment and cell culture conditions influence cell functionality, such as doubling rate or differentiation behavior. Pericyte-specific markers were shown to be expressed also from cells other than perivascular cells. We can further conclude that CD146⁺ perivascular cells are inhomogeneous cell population probably containing stem cell subpopulations, which are located perivascular around capillaries.
Critical size bone defects and non-union fractions are still challenging to treat. Cell-loaded bone substitutes have shown improved bone ingrowth and bone formation. However, a lack of methods for homogenously colonizing scaffolds limits the maximum volume of bone grafts. Additionally, therapy robustness is impaired by heterogeneous cell populations after graft generation. Our aim was to establish a technology for generating grafts with a size of 10.5 mm in diameter and 25 mm of height, and thus for grafts suited for treatment of critical size bone defects. Therefore, a novel tailor-made bioreactor system was developed, allowing standardized flow conditions in a porous poly(L-lactide co-caprolactone) material. Scaffolds were seeded with primary human mesenchymal stem cells derived from four different donors. In contrast to static experimental conditions, homogenous cell distributions were accomplished under dynamic culture. Additionally, culture in the bioreactor system allowed the induction of osteogenic lineage commitment after one week of culture without addition of soluble factors. This was demonstrated by quantitative analysis of calcification and gene expression markers related to osteogenic lineage. In conclusion, the novel bioreactor technology allows efficient and standardized conditions for generating bone substitutes that are suitable for the treatment of critical size defects in humans.
Block-copolyesters of polyethylene terephthalate (PET) and polyethylene naphthalate (PEN) were synthesized via reactive extrusion. The influence of processing parameters on the material properties on a molecular scale like degree of trans-esterification, block length, and degree of randomness were investigated. The varied process factors were extrusion temperature and rotational speed. The effects of process parameter variation were investigated by 1H-NMR-spectroscopy. The experimental results show a clear dependence of the molecular properties on the processing conditions. By using statistical experimental design (DoE), it was possible to prepare defined copolyesters from PET and PEN without addition of further chemicals. With a degree of randomness between 0.05 and 0.5, the presence of an actual copolyester was confirmed when appropriate extrusion conditions were applied. The reactive extrusion process was confirmed to be suitable to produce defined block-copolyesters in a predictable and reproducible way. It was possible to produce designed sequence lengths, which could be adjusted within a range of 11–136 repeating units in the case of PET and, in the case of PEN, of 2.5–26. The produced materials can be used as barrier materials or barrier coatings to protect substrates against molecular oxygen and water vapour, e.g., in organic photovoltaic applications or food packaging. The described method is a one-pot alternative method to the previously described chemical recycling pathway.
Few unfocused factories outperform competitors, but Focus is elusive because the environment is constantly evolving and this requires changes to a factory’s key tasks. So how can focus be achieved and sustained? We present insights derived from an historical analysis of the German Hewlett-Packard server plant which went through a series of Focus changes over the years. Using this example, we provide clues for the right timing of Focus changes and discuss critical structural and infrastructural changes required during the Focus transitions, as well as cross-functional coordination and leadership challenges. Our assertion is that production operations constitute a system that can adapt to disruptive Change by using the levers of manufacturing policies to stay focused on a limited but absolutely essential task which creates a strategic advantage.
The interfacial compatibility between polymers and nanoclay fillers as well as the thermostability of both components are important characteristics for processing them into polymer composites. While the polymer component is often grafted using common polymerization reactions, the nanoclay component is usually surface modified by surfactant treatment to improve compatibility. In the present study, the polymer ethylene vinyl alcohol and a nanoclay filler based on natural bentonite are both surface modified by different silanes, 3-glycidoxypropyltrimethoxysilane and methacryloxymethyltrimethoxysilane and their interfacial properties are investigated by inverse gas chromatography. The silane-modified samples had improved interfacial properties as reflected by a significant increase in dispersive and specific surface energies. Lewis acidities were determined using chloroform and 1,4-dioxane as polar probes and showed a good match between polymer and nanofiller interfaces. Lewis acidity was generally lower after silane-modification. Silanization yielded increased thermal stability of the treated samples. Thus, silanization led to improved compatibility and enhanced thermal stability which facilitates further processing.
This practical guide for advanced students and decision-makers in the pharma and biotech industry presents key success factors in R&D along with value creators in pharmaceutical innovation. A team of editors and authors with extensive experience in academia and industry and at some of the most prestigious business schools in Europe discusses in detail the innovation process in pharma as well as common and new research and innovation strategies. In doing so, they cover collaboration and partnerships, open innovation, biopharmaceuticals, translational medicine, good manufacturing practice, regulatory affairs, and portfolio management. Each chapter covers controversial aspects of recent developments in the pharmaceutical industry, with the aim of stimulating productive debates on the most effective and efficient innovation processes. A must-have for young professionals and MBA students preparing to enter R&D in pharma or biotech as well as for students on a combined BA/biomedical and natural sciences program.
It is known that the costs related with drug research and development (R&D) and the timelines to develop a new drug increased over the past years. In parallel, the success rates of drug projects along the pharmaceutical R&D phases are still very low, and the outcome of all R&D efforts is stagnating. In consequence, the R&D efficiency defined as the financial investment per drug has been steadily decreasing. As innovation is the major growth driver of the pharmaceutical industry, reliable data on R&D efficiency and new concepts to overcome these challenges are of great interest for R&D managers and the sustainability of the pharmaceutical industry as a whole. This book chapter reviews publications on R&D performance indicators of the past years, such as the success rates and timelines per phase. Additionally, it illustrates the factors influencing the success rates, timelines, and costs of pharmaceutical R&D most and, thus, the denominators of the R&D efficiency.
Clinical development is historically the phase in which a potential new medicine is being tested in phase 2 and phase 3 patient trials to demonstrate the new molecules' efficacy and safety to support the regulatory approval of drugs by health authorities. This relatively focused approach has been considerably expanded by a number of forces from within the pharmaceutical industry and equally important by changes in the healthcare systems. The need to identify the optimal patient population, showstoppers leading to discontinuation of clinical programs, the silent but constant removal of surrogate endpoints for registration, and the increased demand for real-life data which are used to demonstrate the patients' benefit and which have an ever-increasing role for pricing and reimbursement negotiations are today an integral part of this phase.
This chapter will review both the nuts and bolts of clinical development but also recent developments in this area which shape the environment and how the different players have reacted and what options might need to be explored in the future.
The reduced research and development (R&D) efficiency, strong competition from generics, increased cost pressure from payers, and an increased biological complexity of new target indications have resulted in a rethinking and a change from a traditional and more closed R&D model in the pharmaceutical industry toward the new paradigm of open innovation. In the past years, pharmaceutical companies have broadened their external networks toward research collaborations with academic institutes, technology providers, or codevelopment partners. To fulfill the demand to reduce timelines and costs, research-based pharmaceutical companies started to outsource R&D activities. In addition, internal R&D processes were adjusted to the more open R&D model and new processes such as alliance management were established. The corporate frontier of pharmaceutical companies became permeable and more open. As a result, the focus of pharmaceutical R&D expanded from a purely internal toward a mixed internal and external model. Today, the U.S. pharmaceutical company Eli Lilly may have established the most open model toward external innovation, as it has integrated its innovation processes with its business model. Other companies are following this more open R&D model with newer concepts such as new frontier sciences, drug discovery alliances, private public partnerships, innovation incubators, virtual R&D, crowdsourcing, open source innovation, and innovation camps.
The efficiency of pharmaceutical research and development (R&D) reflected by increasing costs of R&D, long timelines, and low probabilities of technical and regulatory success decreased continuously in the past years. Today, the costs for discovering and developing a new drug are enormously high with more than USD 2 billion per new molecular entity (NME), while the average overall success of a research project to provide an NME is in the single-digit percentage rate, and the total timelines of R&D easily exceeds 10 years questioning the return on investment (ROI) of pharmaceutical R&D. As a consequence and also caused by numerous patent expirations of blockbuster drugs that increased the pressure to return to an acceptable ROI, the pharmaceutical industry addressed this challenge and the related causes and identified several actions that need to be taken to increase the output/input ratio of R&D. This book chapter will review the pipeline sizes and the R&D investments of multinational pharmaceutical companies, will describe new processes that have been implemented to increase the reach and to reduce costs of pharmaceutical R&D, and it will illustrate new innovation models that were developed to increase the R&D efficiency.
This article reviews the literature on Christmas economics. First, we present an overall picture of the debate on the potential welfare loss of gift-giving and we show strategies that reduce the potential welfare loss and might increase the number of presents received. Second, we discuss the effect of Christmas on prices and the business cycle. We provide evidence that at Christmas stock prices and airfares increase, while food prices decrease.
Different sensor types using chemical and biochemical principles are described. The former are mainly gas sensors, the latter are applied especially to liquids. Those label-free direct detection methods are compared with applications where assays take advantage of labeled receptors.
Furthermore, selected applications in the area of gas sensors are discussed, and sensors for process control, point-of-care diagnostics, environmental analytics, and food analytics are reviewed. In addition, multiplexing approaches used in microplates and microarrays are described.
On account of the huge number of sensor types and the wide range of possible applications, only the most important ones are selected here.
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the „lingua franca“ of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting.
The composition of vascularized adipose tissue is still an ongoing challenge as no culture medium is available to supply adipocytes and endothelial cells appropriately. Endothelial cell medium is typically supplemented with epidermal growth factor (EGF) as well as hydrocortisone (HC). The effect of EGF on adipocytes is discussed controversially. Some studies say it inhibits adipocyte differentiation while others reported of improved adipocyte lipogenesis. HC is known to have lipolytic activities, which might result in mature adipocyte dedifferentiation. In this study, we evaluated the influence of EGF and HC on the co-culture of endothelial cells and mature adipocytes regarding their cell morphology and functionality. We showed in mono-culture that high levels of HC promoted dedifferentiation and proliferation of mature adipocytes, whereas EGF seemed to have no negative influence. Endothelial cells kept their typical cobblestone morphology and showed a proliferation rate comparable to the control independent of EGF and HC concentration. In co-culture, HC promoted dedifferentiation of mature adipocytes, which was shown by a higher glycerol release. EGF had no negative impact on adipocyte morphology. No negative impact on endothelial cell morphology and functionality could be seen with reduced EGF and HC supplementation in co-culture with mature adipocytes. Taken together, our results demonstrate that reduced levels of HC are needed for co-culturing mature adipocytes and endothelial cells. In co-culture, EGF had no influence on mature adipocytes. Therefore, for the composition of vascularized adipose tissue constructs, the media with low levels of HC and high or low levels of EGF can be used.
In this article, liposome-based coatings aiming to control drug release from therapeutic soft contact lenses (SCLs) materials are analyzed. A PHEMA based hydrogel material loaded with levofloxacin is used as model system for this research. The coatings are formed by polyelectrolyte layers containing liposomes of 1,2-dimyristoyl-sn-glycero-3- phosphocholine (DMPC) and DMPC1cholesterol (DMPC1 CHOL). The effect of friction and temperature on the drug release is investigated. The aim of the friction tests is to simulate the blinking of the eyelid in order to verify if the SCLs materials coated with liposomes are able to keep their properties, in particular the drug release ability. It was observed that under the study conditions, friction did not affect significantly the drug release from the liposome coated PHEMA material. In contrast, increasing the temperature of release leads to an increase of the drug diffusion rate through the hydrogel. This phenomenon is recorded both in the control and in the coated samples.
In this study, a novel strategy has been developed for the assembly of polyelectrolyte multilayer (PEM) on CaCO3 templates in acidic pH solutions, where consecutive polyelectrolyte layers (heparin/poly(allylamine hydrochloride) or heparin/chitosan) were deposited on PEM hollow microcapsules established previously on CaCO3 templates. The PEM build-up, hollow capsule characterization and successful encapsulation of fluorescein 5(6)-isothiocyanate (FITC)-Dextran by coprecipitation with CaCO3 are demonstrated. Improvement by the removal of CaCO3 core was achieved while the depositions. In the course of the release profile, high retardation for encapsulated FITC-Dextran was observed. The combined shell capsules system is a significant trait that has potential use in tailoring functional layer-by-layer capsules as intelligent drug delivery vehicles where the preliminary in vitro tests showed the responsiveness on the enzymes.
It is assumed that more education leads to better understanding of complex systems. Some researchers, however, find indications that simple mechanisms like stocks and flows are not well understood even by people who have passed higher education. In this paper, we test people’s understanding of complex systems with the widely studied stock-and-flow (SF) tasks. SF tasks assess people’s understanding of the interplay between stocks and flows. We investigate SF failure of domain experts and novices in different knowledge domains. In particular, we compare performance on the original study’s bathtub task with the square wave pattern with two alternative cover stories from the engineering and business domains on different groups of business and engineering students from different semesters. Further, we show that, while engineering students perform better than business students, with progressing in higher education, students may lose the capability of dealing with simple SF tasks. We thus find hints on déformation professionelle in higher education.
The conventional view of the value-creation chain suggests offering high-value propositions at the product level (in terms of benefits provided by elements of the product) to attain high-value perceptions at the customer level, which should ultimately result in high-value appropriation at the firm level (i.e. relationship, volume, pricing and financial success). This study challenges this view and provides a differentiated understanding of the value creation chain. With a multi-industry sample of 339 companies and a sample of 626 customers to validate managerial assessments, the authors apply a configurational approach to identify whether and to what extent offering high-value propositions at the product level is necessary or sufficient for achieving superior value perceptions at the customer level and high-value appropriation at the firm level. Taking into account the company-internal and company-external environment of the value-creation chain, the study identifies seven value creation chain constellations.
In retail environments, consumers commonly evaluate products while standing on some type of flooring and concurrently being exposed to music; however, no study has examined the interaction of these two atmospheric cues. To bridge this gap, this research examines whether retailers can benefit from creating multisensory atmospheric congruent rather than incongruent retail environments of flooring and music. The results of an experiment in a real retail store reveal positive effects of multisensory congruent retail environments (e.g., soft music combined with soft flooring) on product evaluations. This study provides a new process explanation with consumers’ purchase-related self-confidence mediating these effects. Specifically, consumers in congruent rather than incongruent retail environments experience more purchase-related self confidence, which in turn leads to more favorable product evaluations. Furthermore, this study shows that consumers with a low rather than a high preference for haptic information are influenced more by multisensory atmospheric congruence when evaluating a product haptically.
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.
Relocation of production to countries with low labour costs has induced increased labour market flexibility, which has been praised as a silver bullet for economic growth and low unemployment. Within a unionised oligopoly framework, in which a multinational firm has the option to relocate its production to a foreign country, we analyse the welfare implications of both centralised and flexible wage-setting regimes. For very low foreign wages, wage flexibility leads to higher welfare than a rigid centralised regime. In contrast, for ‘intermediate’ wage levels in the foreign country, an industry-wide uniform wage leads to higher social welfare than flexible wages.
The coculture of osteogenic and angiogenic cells and the resulting paracrine signaling via soluble factors are supposed to be crucial for successfully engineering vascularized bone tissue equivalents. In this study, a coculture system combining primary human adiposederived stem cells (hASCs) and primary human dermal microvascular endothelial cells (HDMECs) within two types of hydrogels based on methacryloyl‐modified gelatin (GM) as three‐dimensional scaffolds was examined for its support of tissue specific cell functions. HDMECs, together with hASCs as supporting cells, were encapsulated in soft GM gels and were indirectly cocultured with hASCs encapsulated in stiffer GM hydrogels additionally containing methacrylate‐modified hyaluronic acid and hydroxyapatite particles. After 14 days, the hASC in the stiffer gels (constituting the “bone gels”) expressed matrix proteins like collagen type I and fibronectin, as well as bone‐specific proteins osteopontin and alkaline phosphatase. After 14 days of coculture with HDMEC‐laden hydrogels, the viscoelastic properties of the bone gels were significantly higher compared with the gels in monoculture. Within the soft vascularization gels, the formed capillary‐like networks were significantly longer after 14 days of coculture than the structures in the control gels. In addition, the stability as well as the complexity of the vascular networks was significantly increased by coculture. We discussed and concluded that osteogenic and angiogenic signals from the culture media as well as from cocultured cell types, and tissue‐specific hydrogel composition all contribute to stimulate the interplay between osteogenesis and angiogenesis in vitro and are a basis for engineering vascularized bone.
Theory predicts that market‐timing activities bias Jensen's alpha (JA). However, empirical studies have failed to find consistent evidence of this bias. We tackle this puzzle in a nested model analysis and show that the bias contains an exogenous market component that is unrelated to market‐timing skill. In a comprehensive empirical analysis of US mutual funds, we find that the timing‐induced bias in JA is mainly driven by this market component, which is uncorrelated with measured timing activities. Measures of total performance that allow for timing activities are virtually identical to JA, even if timing activities are present in the evaluated fund. Hence, we conclude that JA is a sufficient measure of total performance.
Contemporary public enterprises differ from their forebears. Today, they are more similar to private enterprises, receiving far more attention than previously, when privatization processes all over the world were in the spotlight. Furthermore, the broad research stream of entrepreneurship has so far neglected the consideration of public enterprises. To set a future research agenda, the author examines the dispersed literature using an integrative and organizing framework to identify major topics and research findings. This paper reviews articles that investigate the entrepreneurship in contemporary public enterprises. Despite the growing scholarly interest globally, this systematic literature review indicates there is no more than a loose connection between the literature streams of public entrepreneurship and corporate entrepreneurship. Specifically, the review shows that the multidimensional concept of entrepreneurial orientation has thus far been ignored, although autonomy plays a significant role in the literature review, namely in the context of the interference of the public owner. It also reveals other essential research gaps, such as the development of a modern theory of public enterprises. The linked research stream of public-sector corporate entrepreneurship offers a broad area of scholarly research and should encourage further investigation.
Artificial adipose tissue (AT) constructs are urgently needed to treat severe wounds, to replace removed tissue, or for the use as in vitro model to screen for potential drugs or study metabolic pathways. The clinical translation of products is mostly prevented by the absence of a vascular component that would allow a sustainable maintenance and an extension of the construct to a relevant size. With this study, we aimed to evaluate the suitability of a novel material based on bacterial cellulose (CBM) on the defined adipogenic differentiation of human adipose-derived stem cells (ASCs) and the maintenance of the received adipocytes (diffASCs) and human microvascular endothelial cells (mvECs) in mono- and coculture. A slight acceleration of adipogenic differentiation over regular tissue culture polystyrene (TCPS) was seen on CBM under defined conditions, whereas on the maintenance of the generated adipocytes, comparable effects were detected for both materials. CBM facilitated the formation of vascular like structures in monoculture of mvECs, which was not observed on TCPS. By contrast, vascular-like structures were detected in CBM and TCPS in coculture by the presence of diffASCs. Concluding, CBM represents a promising material in vascularized AT engineering with the potential to speed up and simplify the in vitro setup of engineered products.
We report on the reflectance, transmittance and fluorescence spectra (λ=200–1200nm) of four types of chicken eggshells (white, brown, light green, dark green) measured in situ without pretreatment and after ablation of 20–100 μm of the outer shell regions. The color pigment protoporphyrin IX (PPIX) is embedded in the protein phase of all four shell types as highly fluorescent monomers, in the white and light green shells additionally as non-fluorescent dimers, and in the brown and dark green shells mainly as non-fluorescent poly-aggregates. The green shell colors are formed from an approximately equimolar mixture of PPIX and biliverdin. The axial distribution of protein and color pigments were evaluated from the combined reflectances of both the outer and inner shell surfaces, as well as from the transmittances. For the data generation we used the radiative transfer model in the random walk and Kubelka-Munk approaches.
Melamine–formaldehyde (MF) resins are widely used as adhesives and finishing materials in the wood industry. During resin cure, either methylene ether or methylene bridges are formed, leading to the formation of a three‐dimensional resin network. Not only the curing degree, but also the chemical species present in the cured resin determine the quality of the final product. Analytical methods allowing a detailed investigation of network formation are of great benefit to manufacturers. In the present work, resin cure of an MF precondensate is studied at different temperatures (100–200 °C) without considering the initial pH as a factor. Isoconversional kinetic analysis based on exothermal curing enthalpies enables calculation of the crosslinking degree at a given time/temperature regime. A semiquantitative determination of the chemical groups present is performed based on solid‐state nuclear magnetic resonance data. Fourier transform infrared spectroscopy has shown to be a fast and reliable analytical tool with high sensitivity toward functional groups and with great potential for at‐line process control.
A new two-dimensional fluorescence sensor system was developed for in-line monitoring of mammalian cell cultures. Fluorescence spectroscopy allows for the detection and quantification of naturally occurring intra- and extracellular fluorophores in the cell broth. The fluorescence signals correlate the the cells' current redox state and other relevant process parameters. Cell culture pretests with twelve different excitation wavelengths showed that only three wavelengths account for a vast majority of spectral variation. Accordingly, the newly developed device utilizes three high-power LEDs as excitation sources in combination with a back-thinned CCD-spectrometer for fluorescence detection.
The emergence of agile methods and practices has not only changed the development processes but might also have affected how companies conduct software process improvement (SPI). Through a set of complementary studies, we aim to understand how SPI has changed in times of agile software development. Specifically, we aim (a) to identify and characterize the set of publications that connect elements of agility to SPI, (b) to explore to which extent agile methods/practices have been used in the context of SPI, and (c) to understand whether the topics addressed in the literature are relevant and useful for industry professionals. To study these questions, we conducted an in-depth analysis of the literature identified in a previous mapping study, an interview study, and an analysis of the responses given by industry professionals to SPI related questions stemming from an independently conducted survey study. Regarding the first question, we identified 55 publications that focus on both SPI and agility of which 48 present and discuss how agile methods/practices are used to steer SPI initiatives. Regarding the second question, we found that the two most frequently mentioned agile methods in the context of SPI are Scrum and Extreme Programming (XP), while the most frequently mentioned agile practices are integrate often, test-first, daily meeting, pair programming, retrospective, on-site customer, and product backlog. Regarding the third question, we found that a majority of the interviewed and surveyed industry professionals see SPI as a continuous activity. They agree with the agile SPI literature that agile methods/practices play an important role in SPI activities but that the importance given to specific agile methods/practices does not always coincide with the frequency with which these methods/practices are mentioned in the literature.
There is no denying that organizations, whether domestic or global, whether educational, governmental, or business, are undergoing rapid transformation. However, what is causing it? Prompted by the need to remain relevant and competitive, organizations constantly try to reinvent themselves. Those that do not, according to the laws of economics, will simply serve no purpose and will eventually cease to exist. Regardless of sector or industry, an organization's success pivots around its human talent. Hence, it is crucial to manage it and cultivate certain traits, knowledge, and skills. In today's global economy, organizations are more interconnected than ever before and thus the challenges they face require that employees possess not only expert knowledge, problem-solving, cross-cultural, and cross-functional teaming skills, but also good communications skills and agile thinking.
Many researchers have explored the phenomenon of intercultural communication since Edward T. Hall first brought it to light in the late 1950s. Although the literature is quite extensive, the ongoing sociopolitical struggles are evidence that even in the twenty-first century, society has limited intercultural as well as intracultural communication competence. This limited understanding continues to bring about discord in every facet of life, including work.
The modern workforce is expected to possess certain knowledge, skills, and attitudes that are inherently different from those expected from previous generations. Due to globalization, intercultural competence and highly effective communication skills are at the top of the list - a working knowledge of English as the lingua franca of today's business world can be considered as a first step.
The use of gamification in workplace learning to encourage employee motivation and engagement
(2019)
When we think about playing a game, be it a card game, board game, sport, or video game, we generally associate the act of playing with a positive experience like having fun, enjoying the interaction with others, or feeling a greater motivation to reach a certain goal. By contrast, workplace learning is often perceived as being dull. Employees are likely at some point in their career to find themselves stuck in a rigidly defined seminar for a long period of time or in front of their computer navigating through a mandatory e-learning course on a dry topic such as standards of business conduct of safety policies.
In recent years, organizations have tried to leverage the motivating quality of games for more serious learning contexts. Gamification entails transferring those elements and principles from games to nongaming context that improve user experience and engagement. In this chapter, we will specifically focus on the context of workplace learning.
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.
Tissue constructs of physiologically relevant scale require a vascular system to maintain cell viability. However, in vitro vascularization of engineered tissues is still a major challenge. Successful approaches are based on a feeder layer (FL) to support vascularization. Here, we investigated whether the supporting effect on the self‐assembled formation of prevascular‐like structures by microvascular endothelial cells (mvECs) originates from the FL itself or from its extracellular matrix (ECM). Therefore, we compared the influence of ECM, either derived from adipose‐derived stem cells (ASCs) or adipogenically differentiated ASCs, with the classical cell‐based FL. All cell‐derived ECM (cdECM) substrates enabled mvEC growth with high viability. Prevascular‐like structures were visualized by immunofluorescence staining of endothelial surface protein CD31 and could be observed on all cdECM and FL substrates but not on control substrate collagen I. On adipogenically differentiated ECM, longer and higher branched structures could be found compared with stem cell cdECM. An increased concentration of proangiogenic factors was found in cdECM substrates and FL approaches compared with controls. Finally, the expression of proteins associated with tube formation (E‐selectin and thrombomodulin) was confirmed. These results highlight cdECM as promising biomaterial for adipose tissue engineering by inducing the spontaneous formation of prevascular‐like structures by mvECs.
Human adipose-derived stem cells (hASCs) have become an important cell source for the use in tissue engineering and other medical applications. Not every biomaterial is suitable for human cell culture and requires surface modifications to enable cell adhesion and proliferation. Our hypothesis is that chemical surface modifications introduced by low-discharge plasma enhance the adhesion and proliferation of hASCs. Polystyrene (PS) surfaces were modified either by ammonia (NH3), carbon dioxide (CO2) or acrylic acid (AAc) plasma. The results show that the initial cell adhesion is significantly higher on all modified surfaces than on unmodified material as evaluated by bright field microscopy, live/dead staining, total DNA amount and scanning electron microscopy. The formation of focal adhesions was well pronounced on the Tissue Culture PS, NH3-, and CO2 plasma modified samples. The number of matured fibrillar adhesions was significantly higher on NH3 plasmamodified surfaces than on all other surfaces. Our study validates the suitability of chemical plasma activation and represents a method to enhance hASCs adhesion and improved cell expansion. All chemical modification promoted hASCs adhesion and can therefore be used for the modification of different scaffold materials whereby NH3-plasma modified surfaces resulted in the best outcome concerning hASCs adhesion and proliferation.
Kostenkalkulation im Anlagenbau: Modell zur Bewertung der Konkurrenzfähigkeit im Entwicklungsstadium
(2020)
Während Grundchemikalien größtenteils im industriellen Maßstab mittels verfahrenstechnisch optimierter Großanlagen hergestellt werden, entwickeln Forschungsinstitute biobasierte Prozesse zur Herstellung von Plattformchemikalien im Labor- und Pilotmaßstab. Im Rahmen dieser Arbeit wird ein Kostenkalkulationsmodell zur Abschätzung der Investitions- und Betriebskosten verfahrenstechnischer Anlagen vorgestellt, auf dessen Basis die ökonomische Konkurrenzfähigkeit in der Entwicklung befindlicher Verfahren ermittelt werden kann. Das Modell ist fur Anwendungen im industriellen Maßstab
geeignet.
The dynamic capabilities perspective is aimed at explaining how firms achieve and sustain competitive advantages, especially in environments that become volatile, uncertain, complex, and ambiguous (VUCA). In this paper, we combine factors that explain dynamic capabilities on the firm level with factors of dynamic managerial capabilities on the individual level. In addition to the dynamic capabilities theory, we draw on corporate foresight (CF) literature to test the impact of CF training. We find that both the organizational-level practices and the individual-level training of leaders are positively associated with firm-level outcomes. We further observe that this relationship is mediated by dynamic managerial capabilities (i.e., the ability of leaders to challenge current business models, make decisions under uncertainty, and reconfigure organizational resources). Our findings emphasize the importance of training leaders and building organizational CF practices to build the dynamic capabilities needed in VUCA environments.
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.