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Das Essential beschäftigt sich mit der Frage, in welcher Form und in welchem Ausmaß das interne Berichtswesen beabsichtigte und unbeabsichtigte Verhaltenswirkungen bei den Beteiligten auslöst und umgekehrt selbst durch nicht intendiertes Verhalten von Beteiligten in seinen Wirkungen beeinflusst wird. Der Ansatz des „Behavioral Accounting“ wird dabei auf die spezifische Controllingaufgabe des internen Berichtswesens angewendet. Andreas Taschner erläutert, wie Berichte bei Berücksichtigung ihrer direkten und indirekten Wirkungen auf das Verhalten einzelner Betroffener zu einem wirkungsvollen Instrument der Unternehmenssteuerung werden.
Palladium-doped silica materials with SiCH3 groups were fabricated by sol-gel method under various calcination atmospheres and membranes were made thereof by coating process. The results showed that air atmosphere can lead to the partial oxidation of metallic Pd0 to PdO while N2 and H2 atmospheres can effectively prevent metallic Pd0 from being oxidized. H2 atmosphere is proved to be a more prominent way to slow down the decomposition of organic SiCH3 group than N2 and air atmospheres. The surface area, micropore volume and porosity of palladium-doped silica membrane material calcined in H2 atmosphere are much higher than those calcined in N2 atmosphere. Compared with N2 atmosphere, the palladium-doped silica membranes calcined in H2 atmosphere showed higher H2 permeability and H2/CO2 selectivity before and after the steam exposure. The apparent activation energy of H2 permeation through the palladium-doped silica membrane calcined under H2 atmosphere (2.51 ± 0.05 kJ/mol) was slightly lower than that calcined under N2 atmosphere (2.84 ± 0.04 kJ/mol). Calcination atmosphere plays some role in membrane performance, which has greater influence on the permeance than on the gas permselectivity. Calcination under H2 atmosphere is well conducive to improve the gas permeance and H2 permselectivity of palladium-doped silica membrane.
An ultraviolet visible (UV–Vis) spectroscopy method was developed that can quantitatively characterize a technical copper surface to determine oxide layers and organic impurities. The oxide layers were produced by a heating step at 175 ℃ for four different times (range = 1–10 min). Partial least squares (PLS) regression was used to establish a relation between the UV–Vis spectra and film thickness measurements using Auger electron spectroscopy depth profiles. The validation accuracy of the regression is in the range of approximately 2.3 nm. The prediction model allowed obtaining an estimation of the oxide layer thickness with an absolute error of 2.9 nm. Alternatively, already known methods cannot be used because of the high roughness of the technical copper surfaces. An integrating sphere is used to measure the diffuse reflectance of these surfaces, providing an average over all angles of illumination and observation.
Optofluidics
(2019)
This introduction into the multidisciplinary area of optofluidics offers the necessary foundations in photonics, polymer physics and process analytics to students, engineers and researchers to enter the field. All basic ingredients of a polymer-based platform as a foundation for quick and compact solutions for chemical, biological and medical sensing and manipulation are developed.
