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In 4D printing, an additively manufactured component is given the ability to change its shape or function in an intended and useful manner over time. The technology of 4D printing is still in an early stage of development. Nevertheless, interesting research and initial applications exist in the literature. In this work, a novel methodical approach is presented that helps transfer existing 4D printing research results and knowledge into solving application tasks systematically. Moreover, two different smart materials are analyzed, used, and combined following the presented methodical approach to solving the given task in the form of recovering an object from a poorly accessible space. This is implemented by self-positioning, grabbing, and extracting the target object. The first smart material used to realize these tasks is a shape-memory polymer, while the second is a polymer-based magnetic composite. In addition to the presentation and detailed implementation of the methodical approach, the potentials and behavior of the two smart materials are further examined and narrowed down as a result of the investigation. The results show that the developed methodical approach contributes to moving 4D printing closer toward a viable alternative to existing technologies due to its problem-oriented nature.
A Review on Kinetic Energy Harvesting with Focus on 3D Printed Electromagnetic Vibration Harvesters
(2021)
The increasing amount of Internet of Things (IoT) devices and wearables require a reliable energy source. Energy harvesting can power these devices without changing batteries. Three-dimensional printing allows us to manufacture tailored harvesting devices in an easy and fast way. This paper presents the development of hybrid and non-hybrid 3D printed electromagnetic vibration energy harvesters. Various harvesting approaches, their utilised geometry, functional principle, power output and the applied printing processes are shown. The gathered harvesters are analysed, challenges examined and research gaps in the field identified. The advantages and challenges of 3D printing harvesters are discussed. Reported applications and strategies to improve the performance of printed harvesting devices are presented.
Background: Assistive Robotic Arms are designed to assist physically disabled people with daily activities. Existing joysticks and head controls are not applicable for severely disabled people such as people with Locked-in Syndrome. Therefore, eye tracking control is part of ongoing research. The related literature spans many disciplines, creating a heterogeneous field that makes it difficult to gain an overview.
Objectives: This work focuses on ARAs that are controlled by gaze and eye movements. By answering the research questions, this paper provides details on the design of the systems, a comparison of input modalities, methods for measuring the performance of these controls, and an outlook on research areas that gained interest in recent years.
Methods: This review was conducted as outlined in the PRISMA 2020 Statement. After identifying a wide range of approaches in use the authors decided to use the PRISMA-ScR extension for a scoping review to present the results. The identification process was carried out by screening three databases. After the screening process, a snowball search was conducted.
Results: 39 articles and 6 reviews were included in this article. Characteristics related to the system and study design were extracted and presented divided into three groups based on the use of eye tracking.
Conclusion: This paper aims to provide an overview for researchers new to the field by offering insight into eye tracking based robot controllers. We have identified open questions that need to be answered in order to provide people with severe motor function loss with systems that are highly useable and accessible.
Decentralized applications (dApp) have proliferated in recent years, but their long-term viability is a topic of debate. However, for dApps to be sustainable, and suitable for integration into a larger service networks, they need to attract users and promise reliable availability. Therefore, assessing their longevity is crucial. Analyzing the utilization trajectory of a service is, however, challenging due to several factors, such as demand spikes, noise, autocorrelation, and non-stationarity. In this study, we employ robust statistical techniques to identify trends in currently popular dApps. Our findings demonstrate that a significant proportion of dApps, across a range of categories, exhibit statistically significant positive overall trends, indicating that success in decentralized computing can be sustainable and transcends specific fields. However, there is also a substantial number of dApps showing negative trends, with a disproportionately high number from the decentralized finance (DeFi) category. Furthermore, a more detailed inspection of time series segments shows a clearly diminishing proportion of positive trends from mid-2021 to the present. In summary, we conclude that the dApp economy might have lost some momentum, and that there is a strong element of uncertainty regarding its future significance.
The aim of this paper is to identify indicators at country level that could prove useful in improving the effectiveness of fraud detection in European Structural and Investment Funds. We analyse data for 454 funds, belonging to the period 2014-2020, from the 28 countries that were members of the European Union in 2014. Explanatory results suggest the convenience of tracking funds, especially in countries with higher GDP and higher transparency levels, and the lesser relevance of the number of irregularities for countries with higher GDP and those receiving larger funds. Fraud and fraud detection rates in individual funds vary significantly across states. Federal states, such as the Federal Republic of Germany, are comparatively successful in detecting fraud in EU funds.
One of the most critical areas of research and expansion has been exploiting new technologies in supply chain risk management. One example of this is the use of Digital Twins. The performance of physical systems can be analyzed and simulated using digital twins, virtual versions of these systems that use real-time data, and sophisticated algorithms. Inside the supply chain risk management field, digital twins present a one-of-a-kind opportunity to improve an organization's ability to anticipate, address, and react to the possibility of problems within the supply chain.
The objective of this study is to identify and assess the advantages that accrue to supply chain risk management as a result of Digital Twins' adoption into the system, as well as to identify the challenges associated with achieving those benefits. In the context of supply chain risk management, a thorough literature study is conducted to analyze the essential traits and capabilities of digital twins and how these qualities lead to enhanced risk management methods. This study investigates the essential properties and capacities of digital twins. In addition, the state of digital twin technology and its applications in supply chain risk management are evaluated, and prospective areas for further study and development are highlighted.
The primary purpose of this investigation is to provide a comprehensive and in-depth analysis of the digital twins' role in supply chain risk management through the utilization of digital twins, as well as to highlight the potential benefits and challenges associated with the implementation of digital twins. The research was carried out based on the existing body of written material and the replies of 27 individuals who had previous experience making use of digital twins and took part in an online questionnaire.
The results of this study will be relevant to a diverse group of stakeholders, including specialists in risk management and researchers, amongst others.
Total Cost of Ownership (TCO) is a key tool to have a complete understanding of the costs associated with an investment, as it allows to analyze not only the initial acquisition costs, but also the long-term costs related to operation, maintenance, depreciation, and other factors. In the context of the cement industry, TCO is especially important due to the complexity of the production processes and the wide variety of components and machinery involved in the process.
For this reason, a TCO analysis for the cement industry has been conducted in this study, with the objective of showing the different components of the cost of production. This analysis will allow the reader to gain knowledge about these costs, in the industrial model will be to make informed decisions on the adoption of technologies and practices that will allow them to reduce costs in the long run and improve their operational efficiency.
In particular, this study pursues to give visibility to technologies and practices that enable the reduction of carbon emissions in cement production, thus contributing to the sustainability of industry and the protection of the environment. By being at the forefront of sustainability issues, the cement industry can contribute to the achievement of environmentally friendly technologies and enable the development of people and industry.
The Oxyfuel technology has been selected as a carbon capture solution for the cement industry due to its practical application, low costs, and practical adaptation to non-capture processes. The adoption of this technology allows for a significant reduction in CO2 emissions, which is a crucial factor in achieving sustainability in the cement manufacturing process.
Carbon capture storage technologies represent a high investment, although these technologies increase the cost of production, the application of Oxyfuel technology is one of the most economically viable as the cheapest technology per capture according to the comparison. However, this price increase is a technical advantage as the carbon capture efficiency of this technology reaches 90%. This level of efficiency leads to a decrease in taxes for the generation of CO2 emissions, making the cement manufacturing process sustainable.
In each company Top Managers have the responsibility to take major decisions that supports the success of their company, Adopting TQM is one of these decisions, the decision to carry out companies’ operations and procedures within TQM frameworks. (ASQ , n.d.). Applying TQM, involves implementing practices that needs putting extra efforts, otherwise there will be no use of the practices and the execution. (Nicca Jirah F Campos1, 2022).
Specifically in service sector, where the key to success and increased profit, comes directly through a satisfied customer. Therefor there is a need for both management and staff to have big tolerance and willingness to achieve the needed satisfaction, in order to attain the results that every company wants. (Charantimath, 2013)
In Germany in terms of customer care practices there is a famous stereotype ‘Customer is not the king’ A reputation That after DW investigated it, DW expressed it as a phenomenon where both expats and Germans tend to believe that service companies in Germany should do a better job of treating their consumers. (DW, 2016)
New concepts of business have emerged in the late century, for example strategy, leadership, marketing, entrepreneurship and others, these concepts spread internationally among most of the companies around the world. Many studies have been done reviewing these new business structures, some of them addressed the cultural differences within countries upon the applying them. But not many studies concentrated on taking into consideration how cultural differences affects the Implementation of TQM. (Lagrosen, 2002). It was concluded in general that although the comprehensive fundamentals of quality management are applicable and similar worldwide in all nations, but when coming to real practice accurate tunning must be made, it must be taken into account aligning different standards, due to different work cultures and traditions in Europe. (Krueger, 1999)
The research paper provides important findings about the development, difficulties and perception of the support measures for exporters introduced by the Austrian government in times of COVID-19 crisis. Based on a literature review using secondary data, eight qualitative interviews were conducted with experts from the Austrian economy and government, among them the Austrian ECA ‘Oesterreichische Kontrollbank AG’. To balance the effects of the COVID-19 pandemic on the Austrian economy, a broad coverage with financing instruments for a wide range of target groups was established. Although the support measures have been well received by companies, insolvencies cannot completely be prevented. Nevertheless, the actual effects are not yet predictable and need to be assessed in further research at a later point in time.
Automation research has become one of the most important tools for future thinking organizations. It includes studying the economic and social aspects to determine how accountants were affected by automating the accounting profession. Moreover, this research studied the social aspect of automation, including the accountants' satisfaction and agreement towards the shift from manual-based accounting to automated accounting. Additionally, the purpose of the research was to comprehend the aspects that affect the variance of the satisfaction and agreement levels before and after automation and whether there is a relationship between those satisfaction and agreement levels and the demographic profile of accountants.
A quantitative method was used to answer the research questions. The findings and results were gathered through an online survey. The respondents in the study represent forty-three accountants who are located and working in Germany. The implications and conclusions of the research were observed from the accountants' perspective.
The research results presented that the automation of accounting significantly impacted the accountants' profession. It indicated that accountants are satisfied with automated accounting and agree with its effects and impacts on their profession. Accountants agreed that automated accounting tasks made the accounting process more effective and valuable. The findings also showed that educational level and length of experience in automated accounting are correlated with the satisfaction of accountants towards automated accounting. It presented that the more experience in automation and higher education accountants have, the more satisfied they are with automated accounting. Due to this phenomenon, higher qualifications and more basic IT knowledge are required in comparison with previous times.
This seminar paper examines government measures to support export-oriented companies in Belgium. After a short overview of the Belgian economy and the impact of the Covid-19 crisis, the paper introduces the available government measures for exporters. In particular, the role of Credendo as a Belgian export-credit insurance company will be discussed, and its measures will be examined in more detail. In addition, federal measures of the Belgian government will be identified, and a summary of the most important regional measures will be provided. The entirety of government measures available to export-oriented companies will be reviewed and options for the future activities of export-oriented companies will be pointed out.
Disruptive innovations can solve major global challenges. However, the system in Germany does not sufficiently favor the development of such innovations. The disruptive output of leading nations like the United States puts increasing pressure on Germany’s innovation leadership. The German innovation agency SPRIND was founded in 2019 and is a suitable instrument to promote disruptive innovations. The SPRIND itself cites the American innovation agency DARPA, which has been promoting disruptive innovations since 1958, a role model. Therefore, the aim of this paper is to conduct a comparative analysis of DARPA and SPRIND. To answer the research question, secondary sources were used. In addition, two expert interviews were conducted with employees of SPRIND. The result of this paper is a systematic comparison that identifies the key differences and similarities between the two agencies. SPRIND is based on DARPA in key success factors, such as the person-centered approach, funding instruments or risk management. However, compared to DARPA, SPRIND has a major disadvantage; namely several administrative hurdles which inhibit agile action.
British Government long-term Measures for Exporters in the Manufacturing Sector in Times of COVID-19
(2020)
The authors of this paper have addressed the question of what measures have been taken by the British government to support exporters in the manufacturing sector in the era of COVID-19. A classification of the manufacturing export industry in the British economy as a whole and the impending economic impact of COVID-19 were also examined. It should be noted that the United Kingdom is facing major structural changes as a result of the Corona pandemic and its withdrawal from the European Union, which are examined more in detail in this paper. The UKEF, in cooperation with other institutions, provides a number of finance facilities for exporters already before Corona crisis. The access to get this support has been facilitated for the COVID-19 affected exporters, but no additional measures were made available.
This paper gives an overview of the impact that the corona pandemic has on the export industry in Canada and analyzes the different Canadian government measures for exporters. In addition, the measures are subsequently evaluated in order to identify if the support measures can help Canadian exporters to overcome the crisis. The basis of this paper are semi-structured expert interviews with experts from the financial sector, scientific literature and studies. The results have shown that the COVID-19 pandemic has a major impact on Canada’s export economy and it’s GDP. Trade is only possible to a limited extent, as many borders are closed. The Canadian government reacted with an economic response plan to support Canadian individuals and businesses. This paper depicts and assesses the most eligible measures for export companies.
The aim of this essay is to give a systematic review of the literature. Climate change is omnipresent and manifests itself in a steady increase in global warming. This trend was triggered as a reaction to increasing emissions in the course of industrialization. Climate finance is generally understood to be the provision of public, private, and alternative sources of finance that represent measures to mitigate and adapt to climate change. Significant commitments to support developing countries by developed countries have been manifested in the UNFCC climate framework and the Paris Climate Agreement. Funding from public and private sources increased to a total of $540 billion in 2019. Whether multilateral or bilateral, the largest share is provided in the form of loans to the target countries.
The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.
Der Straßengüterverkehr in Deutschland hat ein enormes Ausmaß angenommen: Mehr als 80 Prozent der gesamten volkswirtschaftsweiten Gütertonnage in Deutschland oder – in absoluten Zahlen– etwa drei Milliarden Tonnen Waren werden jährlich per Lkw transportiert. Entwicklungen wie die Tendenz vieler Unternehmen zu Outsourcing oder Offshoring, die europäische Integration und damit verbunden der zunehmende Transitverkehr in Deutschland sowie die Nutzung moderner logistischer Konzepte (Cross-Docking- und Hub-and-Spoke-Systeme) weisen darauf hin, dass die Verkehrsleistung im Straßengüterverkehr noch deutlich zunehmen wird.
Das situative Interview (SI) ist eine Form des strukturierten Interviews. Es wird nach der Zielsetzungstheorie von der Annahme ausgegangen, dass ein enger Zusammenhang zwischen geäußerten Verhaltensabsichten und dem späteren realen Verhalten besteht. Bewerber werden gefragt, wie sie in bestimmten Situationen handeln würden: „Was würden Sie tun, wenn ...?“ Man kann von einer mentalen Arbeitsprobe sprechen. Die Antworten der Bewerber werden mit vorher entwickelten Antwortalternativen verglichen und so bewertet.
Robust scheduling problem is a major decision problem that is addressed in the literature, especially for remanufacturing systems; this problem is complex because of the high uncertainty and complex constraints involved. Generally, the existing approaches are dedicated to specific processes and do not enable the quick and efficient generation and evaluation of schedules. With the emergence of the Industry 4.0 paradigm, data availability is now considered an opportunity to facilitate the decision-making process. In this study, a data-driven decisionmaking process is proposed to treat the robust scheduling problem of remanufacturing systems in uncertain environments. In particular, this process generates simulation models based on a data-driven modeling approach. A robustness evaluation approach is proposed to answer several decision questions. An application of the decision process in an industrial case of a remanufacturing system is presented herein, illustrating the impact of robustness evaluation results on real-life decisions.
In this work, the authors have dealt with the question of what measures have been taken by the Danish government to support exporters during the time of COVID-19. The analysis first looks at Denmark's general economic situation. In the following, Denmark's governmental and financial measures to support exporters are briefly explained. In addition to the economic and financial effects, the issue of green energy has also become a major focus of political attention in times of crisis. Denmark is a pioneer in the wind energy sector and accounts for a large share of exports. For this reason, the impact and possible future developments for the wind sector in connection with the pandemic are also being investigated.
In dieser Arbeit geht es um das Thema des digitalisierten Scrum Prozesses. Scrum ist eine agile Projektmanagement Methode und ist mittlerweile nicht mehr aus der Softwarebranche wegzudenken.
Die Forschungsfrage, mit der sich dieser wissenschaftlichen Arbeit beschäftigt, lautet:
Wie lässt sich der Scrum Prozess bei der App-Entwicklung mittels einer geeigneten Softwarelösung effizienter durchführen?
Dabei wird zunächst die aktuelle Situation der eyeworkers GmbH in Bezug auf den Einsatz von Softwarelösungen im Projektmanagement beleuchtet und vorhandene Probleme her- ausgearbeitet.
Danach werden mit Hilfe einer Anforderungserhebung und -Analyse alle Anforderungen gesammelt und analysiert, die das Scrum Team und die Geschäftsleitung der Agentur an die gesuchte Softwarelösung stellen.
Im weiteren Schritt wird durch die Filterung eines Generators, der sich mit Scrum Software- lösungen befasst, eine Vorauswahl für weitere Einzelanalyse potenzieller Anwendungen durchgeführt. Diese Auswahl wird weiter verfeinert, sodass am Ende nur noch drei Systeme übrigbleiben, denen eine weitere Analyse unterzogen wird.
Bei den Einzelanalysen werden die drei Softwarelösungen – Jira, GitLab und Hansoft – auf die Erfüllung aller gesammelten Anforderungen geprüft. Dabei erweist sich die Jira Software als das am besten geeignetste Projektmanagement Tool für die Durchführung des Projekts „Die Sitema-App“.
Im vorletzten Schritt wird der Prozess mit der Anwendung GitLab durchlaufen und kritisch evaluiert um der Software dann die Empfehlung, Jira, gegenüberzustellen und herauszuarbeiten, wie der Verlauf mit dieser Software von Statten gegangen wäre. Dies beruht auf Annahmen der Verfasserin.
Zuletzt werden alle Forschungsergebnisse noch einmal zusammengefasst und ein Ausblick in die zukünftige Nutzung agiler Projektmanagement Tools bei der eyeworkers GmbH gegeben.
The age of globalisation is characterised by increased competition. An opportunity to succeed in the face of increasing competition lies in the digitisation of production companies. This article is dedicated to the design of a three-stage model platform of Industry 4.0, which focuses on the consistency of processes from the customer to the supplier at all company levels. The model platform is followed by an overview of the transformation steps for evaluating and shaping progress on the way to become a digitised production company.
For the standard ISO 16842 cruciform test specimen, stresses obtained from the gauge area are far below the ultimate tensile strength due to high stress concentrations at the slit ends which lead to premature failure. Objective: To introduce a new cruciform specimen design which has been optimized with respect to the determination of yield surfaces. Methods: The proposed design differs from the ISO standard by an additional thinning of the gauge area and wider slits in the arms to avoid stress singularities. Compared to other cruciform test piece designs found in the literature, the stress distribution is still homogeneous and there is no need to reduce the size of the gauge area, thanks to the specimen’s well-balanced proportions. Results: Biaxial tensile tests have been conducted with aluminium 5754 alloy samples of different thicknesses. For the standard cruciform test piece, the maximum strain achieved at the gauge area is only 25% of the fracture strain. The optimized cruciform test piece can attain about 66% of the fracture strain before breaking. Conclusions: The optimized specimen design enables the measurement of yield surfaces at higher stress levels. In case of other materials such as elastomers, the slit length has be to adjusted accordingly.
The objective of this project is to enhance the operations of a micro-enterprise that deals with food ingredients. The emphasis is on streamlining procedures and executing effective tactics. By utilizing tools like SWOT analysis, evaluations, and strategy development, the company's strengths, weaknesses, opportunities, and threats were assessed. The company developed business-level and functional-level strategies to expedite growth and attain objectives based on the findings. Moreover, precise suggestions were given to minimize the quantity of SKUs and optimize operations. The work highlighted the significance of developing a process map for streamlining operations, boosting efficiency, and elevating customer contentment. Through the implementation of said recommendations and strategies, the company can strategically position itself for success within the highly competitive food ingredients industry.
In dieser Arbeit werden über die ökonomischen Anwendungsfälle des epidemiologischen SIR-Modell nach dem Ansatz von Robert J. Shiller in Narrative Economics reflektiert. Im genaueren werden die Hype-Zyklen, welche von der US-amerikanischen Firma für Marktforschungsanalysen Gartner regulär herausgebracht werden, untersucht.
Im spezifischen unterliegt Gartner Hype-Zyklen ein Modell, welche die aufkommenden Technologien graphisch und statistisch darstellt, um diese in Kategorien von kommerzieller Erfolgsversprechen einordnen zu können. Narrative und generelle Marktbewegungen werden mitunter in Betracht gezogen und in dieser Arbeit wird auf die Narrative, welche um aufkommende Technologien existieren, eingegangen. Hier setzt das SIR-Modell ein, welches dem Fachgebiet der Epidemiologie entnommen wird und für die Ausbreitung von Narrativen zur Erklärung zugezogen werden soll.
Wissenschaftler des Institute for Trade and Innovation (IfTI) an der Hochschule Offenburg haben kürzlich Benchmarking-Analysen staatlicher Exportfinanzierungsinstrumente insbesondere in OECD-Ländern durchgeführt. In zwei Forschungsprojekten mit Fokus auf Dänemark und Norwegen wurde hierfür ein wertschöpfungsorientiertes Bewertungsmodell erarbeitet. Damit kann nun auf Basis von wissenschaftlich anerkannten Analyseverfahren gemessen werden, wie erfolgreich die staatliche Exportfinanzierung im Vergleich mit anderen Ländern ist.
Die vorliegende Abschlussarbeit wurde intern an der Hochschule Offenburg angefertigt. Gegenstand der Untersuchung ist der Einsatz von cloudbasierten Business-Intelligence-Systemen in der Lehre.
Die Arbeit befasst sich zu Beginn mit der Anbindung einer externen Datenquelle in SAP Data Warehouse Cloud (DWC). Diese basiert auf einer relationalen Datenbank. Hierfür wer- den drei unterschiedliche Lösungen untersucht und miteinander verglichen. Außerdem werden Lernszenarien für die Arbeit mit der SAP Analytics Cloud (SAC) entworfen. Die Lernszenarien beinhalten jeweils ein Vertriebsdashboard, welches zuvor konzipiert und in SAP Analytics Cloud (SAC) implementiert wird. Die Dashboards sollen durch das Absolvieren von Lernszenarien durch Studierende an der Hochschule Offenburg unter Einhaltung von Prinzipien guter Visualisierung nachgebaut werden. Beide Produkte von SAP sind momentan Teil von Laboren an der Hochschule Offenburg, um Prinzipien von Business Intelligence (BI) praktisch anzuwenden. Mit Hilfe von SAP Data Warehouse Cloud (DWC) wird ein Datenmodell entworfen. Dieses wird in SAP Analytics Cloud (SAC) verwendet, um die Daten zu visualisieren. Die Grundlage für die Arbeiten bilden die Daten der Global Bike Group. Hierbei handelt es sich um eine Referenzfirma von SAP, die es ermöglicht, anhand von geschäftlichen Testdaten einen Eindruck von den Funktionen der SAP-Produkte zu erlan- gen.
Die Arbeit orientiert sich an zwei Forschungsfragen. Die erste Forschungsfrage behandelt die Anbindung einer Datenquelle in SAP Data Warehouse Cloud (DWC). Die zweite Forschungsfrage betrifft den Entwurf von Lernszenarien mit unterschiedlichem Umfang und unterschiedlicher Zielgruppe in SAP Analytics Cloud (SAC). Beide Fragen konnten erfolg- reich beantwortet werden. Die Ziele der Arbeit wurden erreicht
Diese Arbeit befasst sich mit der Entwicklung eines umfassenden Konzepts zur Umsetzung des Lieferkettensorgfaltspflichtengesetzes (LkSG), welches ab dem 01.01.2024 für Unternehmen mit mehr als 1.000 Beschäftigten in Kraft tritt.
Die Bachelorarbeit ist in zwei Teile aufgebaut: zum einen den Theorieteil, der die Lieferkette in einem Verkehrsunternehmen und das Lieferkettensorgfaltspflichtengesetz umfasst, um eine Wissensbasis zu schaffen und zum anderen den Hauptteil, bestehend aus der Konzeptionierung. Da das Gesetz bereits im Jahr 2023 für große Unternehmen mit mehr als 3.000 Beschäftigten in Kraft trat, stehen bereits zahlreiche Systeme zur Unterstützung der Umsetzung zur Verfügung. Im Verlauf der Arbeit wurde eine Marktrecherche durchgeführt, bei der die geeignetste Softwarelösung für SWEG identifiziert wird. Um diese Untersuchung effektiv durchzuführen, wurden zwei Softwareauswahl-Tools entwickelt, die bei der Analyse und Bewertung helfen. Zusätzlich zum Software-Lösungsansatz wurde ein alternativer Lösungsansatz erarbeitet, der die eigenständige Handlung im Unternehmen vorsieht. Diese beiden Lösungsansätze werden zum Schluss verglichen, um die Geschäftsführung bei der Entscheidung, welche Version sie schließlich verwenden möchte, zu unterstützen.
Das erarbeitete Konzept bildet auch die Grundlage für die zukünftige Entwicklung und Umsetzung von Gesetzen und Richtlinien im Bereich Menschenrechte und Umweltaspekte. Für die Zukunft werden weitere Gesetze in Kraft treten, beispielsweise die kommende EU-Richtlinie.
This essay is about Estonia’s measures to help its exporters responding to COVID-19. The purpose is to analyse the companies’ need for help measures and the governmental objectives behind the measures and finally to analyse the possible effects. We used the two latest surveys dealing with the entrepreneurship situation and conducted two inter-views with governmental representatives exposing their objectives. The outcomes show that more than half of Estonian companies are asking for governmental help mainly as a consequence of a drop of demand. Limiting the increase of unemployment and bankrupt-cies as well as strengthening the economic recovery were identified as the main govern-mental objectives while restraining fiscal costs is a subordinated objective but becomes more important the more money will be spent. The help measures offered by KredEx are in line with these objectives. After the crisis the implications of the established measures should be analysed so that others can learn from the Estonian Government’s approach.
Novel approaches for the design of assistive technology controls propose the usage of eye tracking devices such as for smart wheelchairs and robotic arms. The advantages of artificial feedback, especially vibrotactile feedback, as opposed to their use in prostheses, have not been sufficiently explored. Vibrotactile feedback reduces the cognitive load on the visual and auditory channel. It provides tactile sensation, resulting in better use of assistive technologies. In this study the impact of vibration on the precision and accuracy of a head-worn eye tracking device is investigated. The presented system is suitable for further research in the field of artificial feedback. Vibration was perceivable for all participants, yet it does not produce any significant deviations in precision and accuracy.
The global pathway to net zero emissions by 2050 requires governments to implement and strengthen climate policies as global emissions are reaching record level. Climate finance plays a crucial role in the net zero transition. It refers to local, national or transnational financing seeking to support mitigation and adaptation actions that address climate change. Public export-import banks (EXIMs) and government export credit agencies (ECAs) are highly influential actors for climate action. Although there is no consensus among EXIMs and ECAs on how to define climate finance, 20 institutions assessed in this report give evidence that they significantly support climate action related transactions: EXIM and ECA financing and insurance amounted to EUR 6.7-8.4 billion in 2020, much more than estimated by the Climate Policy Initiative (CPI). However, the results also show that EXIM and ECA lending and insurance activities must rise substantially in order to contribute to the climate finance volumes required by 2030 as estimated by CPI. To retain their current proportion relative to other climate finance flows, assessed institutions would need to increase their climate financing 6.8 times to between EUR 45.3 billion and EUR 57.4 billion by 2030.
As emissions reach record levels, governments must implement and strengthen climate policies for the global pathway to net‐zero emissions by 2050. Climate finance plays a crucial role in the net‐zero transition. It refers to local, national, or transnational financing seeking to support mitigation and adaptation actions that address climate change. Public export–import banks (EXIMs) and government export credit agencies (ECAs) are highly influential actors for climate action. Although there is no consensus among EXIMs and ECAs on how to define climate finance, 20 institutions assessed in this research give evidence that they strongly support climate‐action‐related transactions: EXIM and ECA financing, guarantees, and insurance amounted to EUR 6.7–8.4 billion in 2020, much more than estimated by the Climate Policy Initiative (CPI). However, the results also reveal that EXIM and ECA lending, guarantee, and insurance activities must rise substantially in order to contribute to climate finance volumes required by 2030 as estimated by CPI. To retain their current proportion relative to other climate finance flows, assessed institutions would need to increase their climate financing 6.8 times to up to EUR 57.4 billion by 2030.
Extended Reality (XR) durchläuft aktuell einen rasanten Entwicklungsprozess. Die Einsatzmöglichkeiten für die Wirtschaft sind vielfältig und die Bedeutung der neuartigen Technologie steigt kontinuierlich. Insbesondere der rapide Preisverfall der benötigten Hardware führt zu einer zunehmenden Markdurchdringung, wodurch sich XR-Systeme auf dem Massenmarkt etabliert haben.
Die Veröffentlichung richtet sich an Unternehmer, die sich einen Überblick über XR verschaffen möchten und abwägen, ob die Technologie in ihre Unternehmensprozesse eingebunden werden soll. Um die Entscheidung zu erleichtern, gibt die Publikation Auskunft über zentrale Aspekte wie Entwicklungsstand, Projektablauf und Einsatzmöglichkeiten. Aufgrund des enormen Potenzials der Technologien empfehlen die Autoren, dass Unternehmen frühzeitig Einsatzmöglichkeiten dieser Technologien evaluieren. Die Planung und Umsetzung setzen allerdings immer ein durchdachtes und systematisches Vorgehen voraus.
In the framework of electro-elasticity theory and the finite element method (FEM), a model is set up for the computation of quantities in surface acoustic wave (SAW) devices accounting for nonlinear effects. These include second-order and third-order intermodulations, second and third harmonic generation and the influence of electro-acoustic nonlinearity on the frequency characteristics of SAW resonators. The model is based on perturbation theory, and requires input material constants, e.g., the elastic moduli up to fourth order for all materials involved. The model is two-dimensional, corresponding to an infinite aperture, but all three Cartesian components of the displacement and electrical fields are accounted for. The first version of the model pertains to an infinite periodic arrangement of electrodes. It is subsequently generalized to systems with a finite number of electrodes. For the latter version, a recursive algorithm is presented which is related to the cascading scheme of Plessky and Koskela and strongly reduces computation time and memory requirements. The model is applied to TC-SAW systems with copper electrodes buried in an oxide film on a LiNbO3 substrate. Results of computations are presented for the electrical current due to third-order intermodulations and the displacement field associated with the second harmonic and second-order intermodulations, generated by monochromatic input tones. The scope of this review is limited to methodological aspects with the goal to enable calculations of nonlinear quantities in SAW devices on inexpensive and easily accessible computing platforms.
The aim of the essay is to identify current trends in infrastructure financing in times of net zero, crucial challenges, and solutions to overcome these issues. To gain information, a fundamental literal research, and interviews with infrastructure financing specialists of development banks were conducted. The growing importance of climate aspects for financing decisions, the changing sources of infrastructure funding and the increased role of Multilateral Development Banks (MDBs) can be listed as the most important trends. The main challenges are the financing gap for infrastructure, the high investment risks and a lack of standards, and policies regarding climate neutrality. To overcome these challenges, innovative financing solutions and the merging of public and private funding have been identified as potential solutions.
If the current situation could be described in one word, it would be ‘uncertainty’. In times of global crisis, it is important to support the economy to keep businesses alive. Therefore, this paper shows the Finnish government measures and how exporters can benefit from them. Looking in particular at the maritime sector, the research pointed out that there were not that many specific measures for exporters and shipbuilders. This essay detected that the provided measures are suitable for the needs of the affected companies and are an effective instrument by the government to stabilise the industry. This is proved by the number of companies taking advantage of these loans, grants and guarantees. Due to the already mentioned uncertainty, it remains unclear how measures have to be adjusted in the future.
Der digitale Zwilling dringt immer weiter in den Fokus von Produktionsunternehmen vor und wurde von Gartner als wichtige Schlüsseltechnologie identifiziert. Volkswagen setzt die Technologie in der Cloud ein, um zukünftig die Produktion an allen Standorten digital zu planen, zu steuern und zu optimieren. Dennoch ist diese Technologie im Mittelstand bisher kaum vertreten. Dieser Beitrag beschreibt ein flexibles Referenzmodell für die Planung und Optimierung der Produktion durch den digitalen Zwilling. Der Fokus liegt zum einen auf der Optimierung statischer Layouts und Materialflüsse und zum anderen auf der Optimierung der dynamischen Materialflüsse und der zeitlichen Organisation von Prozessen.
In dem ersten Teil dieses Beitrags, welcher in der Industrie 4.0 Management Ausgabe 5/2021 erschienen ist, wurde das Referenzmodell bereits in seinen wesentlichen Grundzügen erläutert [1]. Im zweiten Teil soll die Weiterentwicklung zu einem flexiblen Referenzmodell aufgezeigt werden. Der Fokus liegt auf die Implementierung von weiteren Planungstools, und die Implementierung von KI-Tools zur Erreichung eines dynamischen Produktionsengineerings in Form einer ganzheitlichen und integrierten Fabrikplanung.
Singapore’s success in transforming itself from a poor, vulnerable economy to one of the richest countries in the world (IMF, 2016) is nothing short of inspirational to many small economies around the globe. Given its lack of resources, Singapore relied upon foreign investors to fuel its growth not only through cash injection into the economy in the form of Foreign Direct Investments (FDI) but also to help upgrade its skills and technological stock. This study looks at how Singapore inspired many Multi-National Corporations (MNCs) into pouring a large sum of investments into this small ailing citystate and if this idea can be generalized to apply it in other economies, especially in Oman.
In a bid to explain the large flow of Capital into an economy, this study moves on further to review most prominent literature in the field since Macdougall (1958) first laid the groundwork for the subsequent theories on FDI. Based on the review of several previous studies, the most significant determinants of FDI were found to be government policy and political stability, inflation rate as a proxy for economic stability, quality of infrastructure and institutions, market size of the host country, openness to trade, tax policies and access to low cost factors of production.
Through a case study method with the inductive approach, this study finds that Singapore excels in all of the determinants of FDI except for the market size of the host country and access to low-cost factors of production. However, it more than compensates for these shortcomings with its strategic geographical location and numerous bilateral and regional trade agreements that give it access to markets around the region. Oman like Singapore ranks well in many of these determinants that make it a potential destination for investment. However, the sultanate could gain more interest from the MNC’s to help its growth by optimizing its policies to lower existing barriers, easing immigration laws to meet the short term skill shortage, allowing for 100 percent foreign ownership, allowing for more liberal property rights, working to improve corruption perception and opting for more trade agreements to give it easy access to larger markets. Moreover, the economy’s heavy reliance on hydrocarbon exports is seen as a major risk by investors as it creates an economic vulnerability which could potentially overshadow many other benefits of investing in the sultanate. Besides the aforementioned determinants, a lot also depends on the success of Oman’s diversification plans.
The COVID-19 pandemic has been spreading rapidly across the globe and has seriously affected global trade. In order to reduce the pandemic’s impact on their economy, the French government released a support plan referring to the COVID-19 crisis. Since mid-tier companies play a leading role in France’s export, this paper deals with the measures taken by the French government to support especially French mid-tier export companies. Based on empirical literature and recent publications, the research question is analyzed by conducting interviews with experts, such as market participants, governmental institutions and an expert for trade and innovation. As a result of the research, the emergency measures taken by the French government, such as the CAP Francexport reinsurance scheme, the extension of cover for export guarantees, additional information and assistance, and the deferral of tax and social security contributions have mitigated the effects at first instance.
The COVID-19 pandemic has the global economy under control. This paper deals with the economic consequences in Germany and shows the measures taken by the German government to support especially small and medium-sized export companies. The structure of the German economy and foreign trade promotion are explained as a basis. After considering the government's support measures, an evaluation of country comparisons shows that there is still potential for further measures, especially in direct lending and debt moratorium. The analysis is based on quantitative data from surveys and qualitative results from interviews with relevant ministries and market participants as well as recent publications.
This paper examines and evaluates the challenges and opportunities of export credit agencies (ECA) in the Middle East and North Africa (MENA) region. Political risks, unrest and instability made exports in the MENA region arduous. Further challenges are demonetization, the lack of reliable information and the acquisition of skilled employees. Access to financial resources can be quite challenging and several ECAs in the MENA region struggle from having no economies of scale. The global trend of globalisation and digitalisation has proved to be both a challenge and an opportunity. Nevertheless, the ECAs are becoming progressively important and needed in the MENA region. ECAs can benefit from this by working closely with financial institutions, banks and stakeholders. Other opportunities are infrastructure, renewable energies, international events and the diversification of the product portfolio. Through research on the ECAs EGE, ECI, Credit Oman and ICIEC, differences of multilateral and national export credit agencies have been analysed as well.
The aim of this essay is to point out the challenges and opportunities of government export credits and insurance in Europe. The Covid-19 pandemic confronted the entire world with new challenges. This also applied to the export financing and insurance market. Furthermore, there are also challenges that play a major role for ECAs regardless of the pandemic. However, the risks are also offset by opportunities that may enable European export credit agencies to prevail against international competition.
The focus of this essay is on the export credit agencies from Finland (Finnvera), Sweden (EKN) and Portugal (COSEC). As part of the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) the three ECAs share many fundamental similarities but in some points they may also distinguish from each other.
The aim of this essay is to give an overview about recent developments of the government innovation funds of Sweden and Finland. In order to discover recent developments basic knowledge regarding innovation funds, funding structures and information about the two big funding agencies Vinnova Sweden and Business Finland is presented. Building on this information, the developments of the two funding agencies are compared and examined for similarities and differences. Both countries have a very similar structure in terms of the R&D sector and are striving with the same issues. Just as sustainability is a leading issue, the collaboration between the different shareholders is another main challenge. Both topics were negatively affected by the COVID-19 pandemic. Both Sweden and Finland had to really push forward innovation with financial support and political, strategic goals. Even though there are strong recent developments, the countries are facing the same challenges, do have similar funding structures and therefore have no big comparative strengths or weaknesses to each other.
Grundlagen der Logistik
(2022)
Logistikprozesse unterliegen einem ständigen Verbesserungs- und Optimierungsgebot. Lediglich den Status quo zu erhalten, ist keine Strategie und führt nicht zum Erfolg. Im Gegenteil: Gerade in der Logistik ist Stillstand ein sicheres Indiz dafür, dass man überholt wird. Zukunftsthemen wie die Digitalisierung und Automatisierung sind jedoch auch kein Allheilmittel. Sie bilden den Grundstein für die Transparenz von Logistikprozessen und -systemen, indem sie auf verbesserte Überwachung von Objekten und Prozessen setzen, die Vernetzung von Akteuren fördern, auch in Form von digitalen Zwillingen. Die Ansätze zur Verbesserung, Umgestaltung und Anpassung von Logistiksystemen und -operatoren kann auch in Zukunft nur durch eine(n) gut ausgebildete(n) Logistiker*in erfolgen.
Das vorliegende Buch soll deshalb als beispielhafte Anleitung und in diesem Sinne als Handwerkszeug für Logistiker*innen und -interessierte dienen. Die konkrete Umsetzung und Verbesserung, sei es in Richtung einer Effizienzsteigerung oder einer Neugestaltung, muss immer durch den Menschen selbst vorgenommen werden.
Unternehmerische Entscheidungen sollten auf einer angemessene Informationsgrundlage basieren. Diese rechtliche Aufforderung stellt Geschäftsleiter in der Praxis vor erhebliche Herausforderungen, die insbesondere die Erstellung von Prognosen betreffen. Um hier einen Unterstützungsbeitrag zu leisten, wird eine Heuristik vorgestellt, die das Treffen prognosebezogener Informationsentscheidungen anleitet. Die Heuristik übernimmt aus der Multiattributiven Nutzentheorie die Empfehlung, Informationsentscheidungen als Gesamtheit aus Zielfunktion und Bewertungsfunktion zu modellieren. In der Zielfunktion werden die Ziele der Informationsentscheidungen von den allgemeinen Unternehmenszielen wie etwa dem Gewinn gelöst. Statt dessen wird auf die Bewirkung besonderer Qualitätseigenschaften von Informationen abgestellt; das sind Vollständigkeit, Genauigkeit und Zuverlässigkeit. Daraus ergeben sich die beiden grundlegenden Ziele von Informationsentscheidungen: „Maximierung der Informationsqualität“ und „Minimierung der Informationskosten“. Auf dieser Grundlage besteht für die Bewertungsfunktion die Herausforderung darin, die positiven Nutzenwirkungen aus einer Vergrößerung der Informationsqualität abzuwägen gegen die negativen Nutzenwirkungen, die aus einer damit verbundenen Vergrößerung der Informationskosten resultieren. Um diese Herausforderung zu bewältigen, wird ein iteratives Verfahren aus sequentiell zu treffenden und in diesem Sinne inkrementellen Informationsentscheidungen vorgeschlagen. Wertvoll ist diese Heuristik einerseits in entscheidungstheoretischer Hinsicht, weil sie vorliegende methodische Überlegungen zum Treffen von Informationsentscheidungen erweitert. Vor allem aber besitzt die Heuristik einen praktischen Wert für Geschäftsleiter, da ihre Anwendung bessere Voraussetzungen dafür schafft, der rechtlichen Pflicht zur ordentlichen und gewissenhaften Geschäftsführung zu genügen.
Human–robot collaborative applications have been receiving increasing attention in industrial applications. The efficiency of the applications is often quite low compared to traditional robotic applications without human interaction. Especially for applications that use speed and separation monitoring, there is potential to increase the efficiency with a cost-effective and easy to implement method. In this paper, we proposed to add human–machine differentiation to the speed and separation monitoring in human–robot collaborative applications. The formula for the protective separation distance was extended with a variable for the kind of object that approaches the robot. Different sensors for differentiation of human and non-human objects are presented. Thermal cameras are used to take measurements in a proof of concept. Through differentiation of human and non-human objects, it is possible to decrease the protective separation distance between the robot and the object and therefore increase the overall efficiency of the collaborative application.
This study investigates the impact of global payroll outsourcing on organizational efficiency and cost reduction based on the analysis of diverse implications stemming from thirty one (31) survey results. The findings reveal multifaceted challenges and benefitsassociated with outsourcing global payroll processing.
The research also unveils the most benefits of global payroll outsourcing. Notably, there's a consensus on the reduction in time-to-process payroll, cost per payroll processed, and improved payroll accuracy rate. Outsourcing streamlines processes, enhances operational efficiency, and contributes to faster, more accurate financial reporting.
Despite these benefits and challenges, statistical analysis reveals weak correlations between outsourcing global payroll and cost reduction or improved efficiency in various parameters, indicating a lack of a significant relationship. Consequently, the results, suggest no substantial correlation between global payroll outsourcing and enhanced efficiency or cost reduction based on this study's data.
Cloud computing has revolutionized the way businesses operate by providing them with access to scalable, cost-effective, and flexible IT resources. This technology has enabled businesses to store, manage, and process data more efficiently, leading to improved competitiveness and increased revenue. The purpose of this thesis is to explore the impacts of using cloud computing from a business perspective. The research employs both primary and secondary sources of data, including a literature review, interviews with employees who have more than 5 years of experience, a questionnaire, and observations from Billwerk+ company.
The findings of this research indicate that cloud computing has had a significant impact on businesses, providing them with cost savings, improved agility and flexibility, and enhanced access to data and applications. However, it has been revealed that the benefits of cloud computing for companies may vary according to the departments of the employees. The results of this research contribute to the existing body of knowledge on the topic of cloud computing and its impact on businesses. The findings of this thesis can be used by business owners, managers, technology professionals, and students to make informed decisions about the adoption and use of cloud computing technology.
In conclusion, this thesis provides a comprehensive understanding of the impacts of using cloud computing from a business perspective, highlighting the factors that companies consider when deciding to use cloud environments and the views from different departments. The results of this research will be valuable to a wide range of individuals interested in exploring the implications of cloud computing for businesses.