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The primary objective of this thesis is to examine the lean accounting transformation, which involves applying lean management principles to the accounting domain. In recent years, various sectors, including manufacturing, healthcare, and services, have experienced success with lean management practices. Nevertheless, the implementation of lean accounting within financial management has not been as extensively explored. This research aims to bridge that gap by scrutinizing the benefits and potential drawbacks of adopting lean accounting practices in business operations.
This research uses a combination of qualitative techniques and an extensive literature review to better understand the present subject matter. By describing the ideas of lean management and standard accounting and highlighting the fundamental distinctions between the two systems, the literature study lays a theoretical framework. The case studies illustrate the benefits of adopting lean accounting processes with real-world examples of firms that have made the transition effectively.
In the quantitative analysis of lean accounting's impact, both financial and operational factors are examined extensively. The results indicate that companies embracing lean accounting practices experience significant improvements in productivity, cost reduction, and decisionmaking quality. By highlighting the potential gains to be made by incorporating lean techniques into accounting procedures, this study adds to the current body of information on lean management. The findings offer practical implications for accounting professionals, business leaders, and policymakers interested in leveraging lean accounting to drive organizational performance improvement. The thesis finishes with suggestions for further study in this area, lean accounting.
Risk-based Cybermaturity Assessment Model - Protecting the company against ransomware attacks
(2023)
Ransomware has become one of the most catastrophic attacks in the previous decade, hurting businesses of all sorts worldwide. So, no organization is safe, and most companies are reviewing their ransomware defensive solutions to avoid business and operational hazards. IT departments are using cybersecurity maturity assessment frameworks like CMMC, C2M2, CMMI, NIST, CIS, CPP, and others to analyze organization security capabilities. In addition to maturity assessment models for the process layer and human pillar, there are much research on the analysis, identification, and defense of cyber threats in product/software layers that propose state-of-the-art approaches.
This motivates a comprehensive ransomware cyber security solution. Then, a crucial question arises: “How companies can measure the security maturity of controls in a specific danger for example for Ransomware attack?” Several studies and frameworks addressed this subject.
Complexity of understanding the ransomware attack, Lack of comprehensive ransomware defense solutions and Lack of cybermaturity assessment model for ransomware defense solutions are different aspects of problem statement in this study. By considering the most important limitations to developing a ransomware defense cybermaturity assessment method, this study developed a cybermaturity assessment methodology and implemented a Toolkit to conduct cyber security self-assessment specifically for ransomware attack to provide a clearer vision for enterprises to analyze the security maturity of controls regardless of industry or size.
Die Vision vom "Internet der Dinge" prägt seit Jahren Forschung und Entwicklung, wenn es um smarte Technologien und die Vernetzung von Geräten geht. In der Zukunft wird die reale Welt zunehmend mit dem Internet verknüpft, wodurch zahlreiche Gegenstände (Dinge) des normalen Alltags dazu befähigt werden, zu interagieren und sowohl online als auch autark zu kommunizieren. Viele Branchen wie Medizin, Automobilbau, Energieversorgung und Unterhaltungselektronik sind gleichermaßen betroffen, wodurch trotz Risiken auch neues wirtschaftliches Potential entsteht. Im Bereich "Connected Home" sind bereits Lösungen vorhanden, mittels intelligenter Vernetzung von Haushaltsgeräten und Sensoren, die Lebensqualität in den eigenen vier Wänden zu erhöhen. Diese Arbeit beschäftigt sich mit dem Thread Protokoll; einer neuen Technologie zur Integration mehrerer Kommunikationsschnittstellen innerhalb eines Netzwerks. Darüber hinaus wird die Implementierung auf Netzwerkebene (Network Layer) vorgestellt, sowie aufbereitete Informationen bezüglich verwendeter Technologien dargestellt.
The cellulase-producing Trichoderma reesei strain RL-P37 exhibits significant potential, yielding 7.3 g/L of cellulase in 241 hours. Microscopic investigations reveal a link between spore formation and enzyme production, suggesting the need for research into the intricate relationship between enzyme production, stress responses, and the nutritional prerequisites of fungi. Comparatively, the use of sodium hydroxide (NaOH) treatment, as opposed to water treatment, results in the reduction of micronutrient content and carbon source extraction as filtrate. Despite these challenges, research by He et al. (2021) highlights NaOH's efficiency in cellulose extraction from plant-based sources. Using NaOH pretreatment can be proven as effective by designing a proper cultivation method. The selection of inducers for enzyme induction gains importance, with soluble inducers, as emphasized by Zhang et al. (2022), exhibiting superior effectiveness. Hence, adopting soluble inducers in designing cultivation methods for improved enzyme production in shaking flasks is recommended. Enzymatic treatment of bio-waste, as outlined by Hu et al. (2021), shows promise in augmenting essential component content by breaking down plant cell walls and intercellular compartments. However, the feasibility of using an artificial bio-waste medium for cultivating Trichoderma reesei is questioned. Investigating the impact of micronutrient levels, particularly the inhibitory role of zinc, on fungal growth becomes essential. These findings underscore the necessity for ongoing research and optimization in cellulase production, emphasizing both strain productivity and cultivation methodologies.
Digital, virtual environments and the metaverse are rapidly taking shape and will generate disruptive changes in the areas of ethics, privacy, safety, and how the relationships between human beings will be developed. To uncover some of some of the implications that will impact those areas, this study investigates the perceptions of 101 younger people from the generations Y and Z. We present a first exploratory analysis of the findings, focusing on knowledge and self-perception. Results show that these young generations are seriously doubting their knowledge on the metaverse and virtual worlds – regarding both the definition and the usage. It is interesting to see only a medium confidence level, considering that the participants are young and from an academic environment, which should increase their interest in and the affinity towards virtual worlds. Males from both generations perceive themselves as significantly more knowledgeable than females. Regarding a fitting definition, almost 40% agreed on the metaverse as a “universal and immersive virtual world that is made accessible using virtual reality and augmented reality technologies”. Regarding the topic in general, several participants (almost 40%) considered themselves sceptics or “just” users (38%). Interestingly, generation Y participants were more likely than the younger generation Z participants to identify themselves as early adopters or innovators. In result, the considerable amount of “mixed feelings” regarding digital, virtual environments and the metaverse shows that in-depth studies on the perception of the metaverse as well as its ethical and integrity implications are required to create more accessible, inclusive, safe, and inclusive digital, virtual environments.
Auxiliary power units (APUs) are used in mobile applications to supply electrical power in the range of 3 to 10 kW. The state of the art generators are driven by a diesel engine at constant speed. They have a low efficiency (high fuel consumption) as they operate mostly in partial load conditions. A higher efficiency for partial loads is feasible by adjusting the speed of the diesel engine to its optimum efficiency. A frequency converter provides a constant electric frequency at variable speed of the generator. The resulting higher investments for such a variable speed generator (VSG) need a proof of economics, which is demonstrated by this investigation.
Hybrid drives for automotive application are extensively discussed. In contrast, the company HEINZMANN, the University of Karlsruhe and the University of Applied Sciences Offenburg concentrate on hybrid drives for industrial, offroad purposes in a joint project. These applications promise a much higher fuel saving potential, particularly if highly frequent load cycles are present. Hybrid drive systems offer additional advantages including reduced exhaust aftertreatment requirements due to engine downsizing, better engine dynamics, emissions and noise reduction.
The significant market growth of stationary electrical energy storage systems both for private and commercial applications has raised the question of battery lifetime under practical operation conditions. Here, we present a study of two 8 kWh lithium-ion battery (LIB) systems, each equipped with 14 lithium iron phosphate/graphite (LFP) single cells in different cell configurations. One system was based on a standard configuration with cells connected in series, including a cell-balancing system and a 48 V inverter. The other system featured a novel configuration of two stacks with a parallel connection of seven cells each, no cell-balancing system, and a 4 V inverter. The two systems were operated as part of a microgrid both in continuous cycling mode between 30% and 100% state of charge, and in solar-storage mode with day–night cycling. The aging characteristics in terms of capacity loss and internal resistance change in the cells were determined by disassembling the systems for regular checkups and characterizing the individual cells under well-defined laboratory conditions. As a main result, the two systems showed cell-averaged capacity losses of 18.6% and 21.4% for the serial and parallel configurations, respectively, after 2.5 years of operation with 810 (serial operation) and 881 (parallel operation) cumulated equivalent full cycles. This is significantly higher than the aging of a reference single cell cycled under laboratory conditions at 20 °C, which showed a capacity loss of only 10% after 1000 continuous full cycles.
This article presents a comparative experimental study of the electrical, structural and chemical properties of large‐format, 180 Ah prismatic lithium iron phosphate (LFP)/graphite lithium‐ion battery cells from two different manufacturers. These cells are particularly used in the field of stationary energy storage such as home‐storage systems. The investigations include (1) cell‐to‐cell performance assessment, for which a total of 28 cells was tested from each manufacturer, (2) electrical charge/discharge characteristics at different currents and ambient temperatures, (3) internal cell geometries, components, and weight analysis after cell opening, (4) microstructural analysis of the electrodes via light microscopy and scanning electron microscopy, (5) chemical analysis of the electrode materials using energy‐dispersive X‐ray spectroscopy, and (6) mathematical analysis of the electrode balances. The combined results give a detailed and comparative insight into the cell characteristics, providing essential information needed for system integration. The study also provides complete and self‐consistent parameter sets for the use in cells models needed for performance prediction or state diagnosis.