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While the topic of artificial intelligence (AI) in multinational enterprises has been receiving attention for some time, small and medium enterprises (SMEs) have recently begun to recognize the potential of this new technology. However, the focus of previous research and AI applications has therefore mostly been on large enterprises. This poses a particular issue, as the vastly different starting conditions of various company sizes, such as data availability, play a central role in the context of AI. For this reason, our systematic literature review, based on the PRISMA protocol, consolidates the state of the art of AI with an explicit focus on SMEs and highlights the perceived challenges regarding implementation in this company size. This allowed us to identify various business activities that have been scarcely considered. Simultaneously, it led to the discovery of a total of 27 different challenges perceived by SMEs in the adoption of AI. This enables SMEs to apply the identified challenges to their own AI projects in advance, preventing the oversight of any potential obstacles or risks. The lack of knowledge, costs, and inadequate infrastructure are perceived as the most common barriers to implementation, addressing social, economic, and technological aspects in particular. This illustrates the need for a wide range of support for SMEs regarding an AI introduction, which covers various subject areas, like funding and advice, and differentiates between company sizes.
While recent studies have demonstrated that events are fundamentally climate sensitive, this seems to not be fully considered in event research or corporate event practice. Thus, this study aims to identify the influencing factors that affect the acceptance of climate adaptation measures among decision-makers in the event industry. The analysis was divided into three main parts. First, the existing literature related to climate change in an events context was reviewed. Using 15 semi structured interviews, the findings from this review were then critically discussed with stakeholders in Germany involved in event planning. Finally, explicit climate adaptation measures were proposed and discussed. Based on all findings, there appears to be a low level of awareness of and interest in climate adaptation amongst German event industry players. There is an imminent need for further research on climate adaptation and for decision-makers to better prepare for climate change in order to counteract resulting negative impacts.
Artificial intelligence (AI) and human-machine interaction (HMI) are two keywords that usually do not fit embedded applications. Within the steps needed before applying AI to solve a specific task, HMI is usually missing during the AI architecture design and the training of an AI model. The human-in-the-loop concept is prevalent in all other steps of developing AI, from data analysis via data selection and cleaning to performance evaluation. During AI architecture design, HMI can immediately highlight unproductive layers of the architecture so that lightweight network architecture for embedded applications can be created easily. We show that by using this HMI, users can instantly distinguish which AI architecture should be trained and evaluated first since a high accuracy on the task could be expected. This approach reduces the resources needed for AI development by avoiding training and evaluating AI architectures with unproductive layers and leads to lightweight AI architectures. These resulting lightweight AI architectures will enable HMI while running the AI on an edge device. By enabling HMI during an AI uses inference, we will introduce the AI-in-the-loop concept that combines AI's and humans' strengths. In our AI-in-the-loop approach, the AI remains the working horse and primarily solves the task. If the AI is unsure whether its inference solves the task correctly, it asks the user to use an appropriate HMI. Consequently, AI will become available in many applications soon since HMI will make AI more reliable and explainable.
Nostalgia is a construct that, even when rooted in lived experiences, serves the ultimate purpose of creating a desired sense of world. Fundamental cognitive competencies, including memory and imagination, are utilized by the nostalgic subject to fulfill a need for narrative coherence. A temporal or spatial distance is necessary for the occurrence of a nostalgic episode, which can be conceptualized as a “had been” state of being, as direct access to the experience is often impossible. Nostalgia may thus be viewed as a tool for sense-making rather than solely as a yearning for the past. The nostalgic narrative form is a construct that permits human subjects to comprehend their existence in the world while drawing upon their roots. These tools for sense-making serve as bridges between past experiences and current conditions. Ultimately, nostalgic identity is not just about longing for the past but also about utilizing the past as a resource for navigating the labyrinths of the present. Analyses are conducted to examine the medium of music video at three levels - auditory, visual, and linguistic - in order to investigate the strategies and techniques employed by the Iranian diaspora to create nostalgic narratives. Samples of original pieces and renditions are contrasted in order to identify elements of nostalgic narrativity. Drawing on empirical research, it is argued that the unity of a music video arises from the integration of separate layers of sensory and conceptual inputs that have been composed towards an affective resonance and narrative coherence.
Methods: Systematic review of randomized controlled trials (RCT). Searches were conducted in five electronic databases. Studies were selected if they included patients with NP over 18 years old treated with aerobic exercise (AE) (e.g., cycling, running, hiking, and walking). The main outcome of interest was pain intensity. Qualitative and quantitative data were extracted. The risk of bias (RoB) was determined using the Cochrane RoB Tool-2 and the overall certainty of the evidence with the GRADE recommendations.
Results: Out of 21,585 initial records screened, a total of six individual studies published in ten manuscripts were included. There was a great heterogeneity between protocols, comparisons, and studies’ results (different magnitudes and directions). When looking at the effect of aerobic exercise versus control groups or other interventions on pain intensity measured with the VAS, not statistically (nor clinical) significant differences between aerobic exercise and control groups (MD [95%CI] 5.16 mm [-6.38, 16.70]) were identified. The combined effect of AE plus other interventions seems to be effective. Strength exercise obtained better effects than aerobic exercises (MD [95%CI]: -11.34 mm [-21.6, -1.09]).
Conclusions: Aerobic exercise presented positive results to reduce pain intensity, and improving disability, and physical and emotional functioning. However, the evidence is restricted, low quality, and heterogeneous.
Methods: The searches were conducted on five electronic databases. RCTs or CTs with patients over 18 years old of both sexes with OFP diagnoses were targeted. The intervention of interest was AE (i.e., walking, cycling, and running), compared to any other conservative and non-conservative therapy. The primary outcome was pain intensity. Risk of bias (RoB) was done with the Cochrane RoB tool (RoB 2). The overall certainty of the evidence was evaluated with GRADE.
Results: Out of 21,585 initial records found in the initial database search, only one study (reported on three manuscripts) was included. The diagnosis of interest was headache plus temporomandibular disorders (TMD). Three treatment groups (strengthening (Str) exercise + manual therapy (MT) (G1); AE + MT + Str exercises (G2); AE (G3)) were compared. The main outcome was pain; the secondary outcomes included disability, strength, anxiety, and quality of life. The combined treatment (AE+MT+Str exercises) had the strongest effect to decrease pain and headache intensity in patients with OFP (SMD: 9.99 [95%CI: 7.19, 12.80].
Conclusions: a multimodal treatment strategy achieved the greatest positive effects on pain and other outcomes in the short/medium term. AE seems to be an important component of this strategy. However, the scientific evidence supporting AE’s isolated effect is limited, indicating a research gap in this scientific field.
The excitement sparked by the emergence of AI open platforms has encountered significant scrutiny from educators and educational planners, who have raised valid concerns about issues such as plagiarism, testing protocols, and the authenticity of content submitted by students. While these concerns are timely and crucial, it's essential not to overlook other pressing issues that often go unnoticed in the lived educational experience of learners, particularly within the field of social sciences. This paper aims to advocate for a humanistic approach with a focus on education in the generative AI Era.
Recording of Low-Oxygen Stress Response Using Chlorophyll Fluorescence Kinetics in Apple Fruit
(2023)
Long-term storage of apples (Malus x domestica, Borkh.) is increasingly taking place under Dynamic Controlled Atmosphere (DCA). The oxygen level is lowered to ≤ 1 kPa O2 and the apples are stored just above the Lower Oxygen Limit (LOL). Low oxygen stress during controlled atmosphere storage can lead to fermentation in apples if oxygen levels are too low. Chlorophyll fluorescence can be used to detect low-oxygen stress at an early stage during storage. The currently available non-imaging fluorescence systems often use the minimal fluorescence (Fo) parameter. In contrast, the use of chlorophyll fluorescence kinetics is insufficiently described. Therefore, this study aimed to gain more knowledge about the response of chlorophyll fluorescence kinetics to low oxygen stress in apples using a fluorescence imaging system. The results show that the kinetic fluorescence curves differ under aerobic and fermentation conditions. The fermentative conditions initiated a decrease in fluorescence intensity upon application of the saturation pulses during exposure to actinic light. This result was made at 18 °C and 2 °C ambient temperatures. Interestingly, the kinetic curve changed at 2 °C before fermentation products accumulated in the apples. Non-photochemical quenching (NPQ) decreased under fermentation conditions in the dark phase after relaxation. Upon entering the dark relaxation phase after Kautsky induction, ɸPSII began to increase. Under atmospheric oxygen conditions, ɸPSII reached values of 0.81 to 0.76, while under fermentation, ɸPSII values ranged from 0.57 to 0.44.
Hyperhydricity (HH) is one of the most important physiological disorders that negatively affects various plant tissue culture techniques. The objective of this study was to characterize optical features to allow an automated detection of HH. For this purpose, HH was induced in two plant species, apple and Arabidopsis thaliana, and the severity was quantified based on visual scoring and determination of apoplastic liquid volume. The comparison between the HH score and the apoplastic liquid volume revealed a significant correlation, but different response dynamics. Corresponding leaf reflectance spectra were collected and different approaches of spectral analyses were evaluated for their ability to identify HH-specific wavelengths. Statistical analysis of raw spectra showed significantly lower reflection of hyperhydric leaves in the VIS, NIR and SWIR region. Application of the continuum removal hull method to raw spectra identified HH-specific absorption features over time and major absorption peaks at 980 nm, 1150 nm, 1400 nm, 1520 nm, 1780 nm and 1930 nm for the various conducted experiments. Machine learning (ML) model spot checking specified the support vector machine to be most suited for classification of hyperhydric explants, with a test accuracy of 85% outperforming traditional classification via vegetation index with 63% test accuracy and the other ML models tested. Investigations on the predictor importance revealed 1950 nm, 1445 nm in SWIR region and 415 nm in the VIS region to be most important for classification. The validity of the developed spectral classifier was tested on an available hyperspectral image acquisition in the SWIR-region.
Background
The current development of sensor technologies towards ever more cost-effective and powerful systems is steadily increasing the application of low-cost sensors in different horticultural sectors. In plant in vitro culture, as a fundamental technique for plant breeding and plant propagation, the majority of evaluation methods to describe the performance of these cultures are based on destructive approaches, limiting data to unique endpoint measurements. Therefore, a non-destructive phenotyping system capable of automated, continuous and objective quantification of in vitro plant traits is desirable.
Results
An automated low-cost multi-sensor system acquiring phenotypic data of plant in vitro cultures was developed and evaluated. Unique hardware and software components were selected to construct a xyz-scanning system with an adequate accuracy for consistent data acquisition. Relevant plant growth predictors, such as projected area of explants and average canopy height were determined employing multi-sensory imaging and various developmental processes could be monitored and documented. The validation of the RGB image segmentation pipeline using a random forest classifier revealed very strong correlation with manual pixel annotation. Depth imaging by a laser distance sensor of plant in vitro cultures enabled the description of the dynamic behavior of the average canopy height, the maximum plant height, but also the culture media height and volume. Projected plant area in depth data by RANSAC (random sample consensus) segmentation approach well matched the projected plant area by RGB image processing pipeline. In addition, a successful proof of concept for in situ spectral fluorescence monitoring was achieved and challenges of thermal imaging were documented. Potential use cases for the digital quantification of key performance parameters in research and commercial application are discussed.
Conclusion
The technical realization of “Phenomenon” allows phenotyping of plant in vitro cultures under highly challenging conditions and enables multi-sensory monitoring through closed vessels, ensuring the aseptic status of the cultures. Automated sensor application in plant tissue culture promises great potential for a non-destructive growth analysis enhancing commercial propagation as well as enabling research with novel digital parameters recorded over time.
Iron deficiency is a global issue and can lead to a variety of clinical pictures. The biofor-tification of vegetables with iron could complement the existing portfolio of iron-rich products, thus improving iron supply in the long term. In order to determine whether the iron-biofortified vegetables could meet this demand and would address appropriate target groups, a quantitative online survey was conducted in Germany. Based on 1000 consumer responses, a cluster analysis was performed. The results showed a four-cluster solution. The first cluster was holistically engaged, the second was fitness-affine but health unconcerned, the third cluster consists frugal eaters with a focus on medical prevention, and the fourth cluster are hedonists. No cluster focused its consumption on iron-enriched products, but instead all developed an individual mix of the three product groups.
The mineralization of soil organic nitrogen (N) and crop residues can significantly contribute to the N supply of vegetable crops. However, short-term mineralization dynamics are difficult to predict. On the other hand, fast-growing crops like spinach are highly sensitive to N shortage. Therefore, in situ soil columns have been tested to estimate the actual N supply via mineralization in field-grown spinach. In ten fertilization trials covered soil columns (20 cm in diameter) were driven into the soil to a depth of 30 cm at the start of the cultivation. Eight columns were repeated in three blocks within a total trial area of 0.10 to 0.25 ha. Net N mineralization was derived by subtracting the soil mineral N concentration (Nmin) in the upper 30 cm before installation from the concentration inside the columns at harvest. For comparison, a balance sheet was calculated for spinach plots receiving no N fertilization (zero plots) as well as fertilized plots and used as a proxy for net N mineralization. In this approach the initial Nmin concentration in the upper 30 cm of the soil, the N supply via irrigation, and fertilization as well as the total aboveground N uptake by spinach and the Nmin residue were considered. By using soil columns, N mineralization was determined with a mean coefficient of variation of 18%. A higher spatial variability of up to 43% was observed when spinach was grown as a second crop. The average net N mineralization rate ranged between 2 kg ha‑1 week‑1 (0-30 cm) in winter-grown spinach and 3-7 kg ha‑1 week‑1 (0-30 cm) in the other seasons. Nitrogen mineralization measured by the soil columns was qualitatively confirmed with the data obtained by the balance sheet. Soil columns enable repeated samplings during the spinach cultivation. In this way, top dressing rates can be adjusted to the actual N supply.
Spinach is a nitrogen (N)-demanding crop characterized by a shallow root architecture. Especially in the first weeks after sowing, significant N uptake is limited to the uppermost few centimetres of the soil. However, base fertilization is usually based on the soil mineral N (Nmin) concentration in the upper 30 cm. Therefore, the objective of this study was to examine whether the soil sample depth for calculating the base N fertilization can be reduced to the 0-15 cm layer. In seven field trials, conducted during spring, summer and autumn seasons, either a low or high base fertilization dose was applied at sowing. Until top dressing, soil samples were frequently taken in the upper 0-15 and 15-30 cm layers to determine the average Nmin concentration in each layer. Top dressing was applied when the first true leaves had unfurled. With this fertilizer application, the total N supply was aligned between both treatments based on the Nmin concentration in the upper 30 cm of the soil. Aboveground fresh and dry masses were determined after reaching a fresh mass yield of 15-20 t ha‑1 and related to the mean Nmin concentration in the first 3 to 4 weeks of cultivation between sowing and top dressing. It was shown that the Nmin concentration in the upper 0-15 cm of the soil highly reflects the base fertilization rate. By contrast, the Nmin concentration in the 15-30 cm layer remained unaffected. However, the Nmin concentration of both top soil layers can affect fresh and dry mass yield at harvest. Therefore, the entire 0-30 cm soil layer should be considered when calculating the base N fertilization rate in field-grown spinach. Measurements revealed that spinach fresh and dry masses were increased until the N availability of between 54 and 59 kg ha‑1 (0-30 cm) was reached at the seedlings stage, respectively.
DIGI4Teach - Handbook
(2023)
One of the important outputs of our DIGI4Teach consortium is this Handbook, which consists of two parts. Part A contains an analysis of the most important descriptive research results conducted within the DIGI4Teach Erasmus+ project regarding the use of digital technology in teaching economic disciplines in partner countries. Part B contains twelve case studies from different areas of economics and business (accounting, finance, marketing, tourism and trade) that were prepared using various digital tools and they can be freely used in classes or other forms of education.
Semi-natural grasslands (SNGs) are an essential part of European cultural landscapes. They are an important habitat for many animal and plant species and offer a variety of ecological functions. Diverse plant communities have evolved over time depending on environmental and management factors in grasslands. These different plant communities offer multiple ecosystem services and also have an effect on the forage value of fodder for domestic livestock. However, with increasing intensification in agriculture and the loss of SNGs, the biodiversity of grasslands continues to decline. In this paper, we present a method to spatially classify plant communities in grasslands in order to identify and map plant communities and weed species that occur in a semi-natural meadow. For this, high-resolution multispectral remote sensing data were captured by an unmanned aerial vehicle (UAV) in regular intervals and classified by a convolutional neural network (CNN). As the study area, a heterogeneous semi-natural hay meadow with first- and second-growth vegetation was chosen. Botanical relevés of fixed plots were used as ground truth and independent test data. Accuracies up to 88% on these independent test data were achieved, showing the great potential of the usage of CNNs for plant community mapping in high-resolution UAV data for ecological and agricultural applications.
Purpose
The purpose of this paper is to distinguish different types of sustainable digital entrepreneurs (SDEs) and explore their approaches toward enhancing organizational resilience.
Design/methodology/approach
Investigation of entrepreneur characteristics using Grounded Theory methodology; 12 semi-structured telephone interviews with (owner-)managers of digital-resilient small and medium-sized enterprises (SMEs) and start-ups in Germany; adaptation of a sustainability-digitalization-matrix for initial clustering; investigation of reoccurring patterns (within and between clusters) through variable-oriented content analysis; application of the capability-based conceptualization of organizational resilience for synthesis and extension.
Findings
First, the authors present a new typology of SDEs, including descriptions of the four main types (Process-Oriented System Thinker, Unconventional Strategist, Dynamic Visionary and Success-Oriented Opportunist). Second, the authors propose a conceptual framework with six success factors of organizational resilience. The framework accentuates the influence of SDEs on organizational culture and the macro-environment.
Practical implications
Digital sustainability and resilience are emerging management principles. The insights gained will allow (future) entrepreneurs to perform a self-assessment and replicate approaches toward enhancing SME resilience; for example, governing the co-creation of an organizational culture with a strong integrative view on sustainability and digitalization.
Originality/value
SMEs are characterized by high vulnerability and a reactive response to the disruptions caused by sustainability crises and digitalization. Blending sustainable and digital entrepreneurship at a micro-level, the authors identified the success factors underpinning organizational resilience that are associated with the characteristics of four types of SDEs.
In recent years, the issue of land consumption or land use has become increasingly important in many areas of our society. Logistics processes in particular take up a lot of space and have a significant impact on the environment. The question is how this use of land can be optimised. Based on a systematic literature review and interviews with experts in the period between May 2021 and July 2021, this paper presents indicators that constitute or influence space-efficient logistics in the context of cooperation. The results show that in addition to the established cooperation characteristics, there are other indicators that are directly related to land use. In the logistics sector, there is strong competitive pressure and, as a result, little trust between companies. It has been shown that with the help of a neutral moderator, the gap between trusting, land-efficient cooperation and one’s own entrepreneurial interests can be narrowed, and cooperation can be profitable for all participants. In addition, digitisation actually does not seem to be sufficient to meet the information needs of a cooperation. The exchange of information not only serves to automate processes, but also makes cooperation more transparent. It shows that legal and municipal requirements need to be developed. It also becomes clear that the indicators have a mutual influence on each other and cannot be considered in isolation when it comes to the actual implementation of a cooperation. By increasing the efficiency of cooperative processes and value creation, it offers the opportunity to make land use more sustainable.
In the race against climate change, small and medium-sized enterprises (SMEs) play a fundamental role. To clarify the contribution of corporate culture to SMEs' emission reduction, three perspectives can be useful: corporate culture as driver and barrier, current and planned corporate culture development actions, and the corporate culture profile as an outcome. As the first application of the extended Belief-Action-Outcome framework, this single case study exemplifies the role of corporate culture in an SME from the steel construction and manufacturing sector in Germany. The investigated SME has achieved emission reduction while increasing its revenue and is an early adopter of sustainable and digital development. The rich insights from an employee survey, semi-structured interviews, observation, and document analysis allowed us to outline an informed approach toward corporate culture development that emphasizes vision development of the desired corporate culture and the role of information systems for promoting emission reduction.
In view of the rapid depletion of natural resources and the associated overloading of the biological ecosystem, the concept of circular business models (CBMs) is increasingly discussed in the literature as well as in business practice. CBMs have the potential to significantly reduce the demand for natural resources. Despite their increasing relevance, the diffusion of CBMs in business practice is largely unexplored. Consequently, this article investigates the extent to which CBMs have already been adopted by large German companies. To answer this question, the annual and sustainability reports of the members of the DAX40 are analyzed for the presence of five specific types of CBMs. Data was gathered for the years 2015 and 2020 in order to describe the development over time. The results show an increasing prevalence of CBMs in the DAX companies. In addition, it is noticeable that CBM types that serve to close material cycles are implemented more frequently than those that decelerate material cycles. In particular Sharing Platforms and Product as a Service stand out due to comparatively low adoption. Potential reasons for these findings are discussed and managerial as well as policy implications suggested.
This chapter examines the integration of Sustainable Development Goal 5 (SDG 5) into identity-based brand management by focusing on Dove’s brand management as a case study. The Dove “Real Beauty” campaign highlights the potential for brands to address gender equality and female empowerment by aligning with pro-female and feminist principles. A narrative literature review shows how the components of identity-based brand management have been observed in scholarly discussions. Despite mixed responses and criticisms, Dove initiated important conversations around beauty standards and gender equality. The chapter emphasizes the need for authenticity, sensitivity, and continuous improvement in integrating SDG 5 into brand management while acknowledging the potential risks and limitations of consumerist therapy and false hopes. Future research could therefore explore diverse brands, industries, and cultural contexts, as well as the role of intersectionality in identity-based brand management.
Leftovers lovers vs. haters: A latent class analysis on dinner leftover management behaviours
(2023)
Die Studie untersucht die Heterogenität im Umgang mit Speiseresten in Haushalten, insbesondere unter Verwendung von Mahlzeitensets mit angepassten Portions- und Zutatengrößen. Durch eine latenten Klassenanalyse werden Verbrauchersegmente identifiziert, wobei die positive Einstellung zu Essensresten und bewusster Umgang damit untersucht werden. Die Studie analysiert auch die Auswirkungen von Emotionen, persönlichen Normen, Intentionen und Essensbeschaffungsroutinen auf die Zugehörigkeit zu einem Resteverwertungssegment. Daten von 868 Haushalten aus sechs Ländern zeigen fünf Verbrauchersegmente mit Unterschieden in der Menge der Essensreste. Mahlzeitensets haben heterogene Auswirkungen, indem sie in einigen Segmenten die Menge der Essensreste verringern, in anderen jedoch nicht. Die Ergebnisse bieten neue Erkenntnisse über die Vielfalt im Umgang mit Speiseresten und liefern Implikationen für Theorie und Politik zur Reduzierung von Lebensmittelverschwendung im Haushalt.
The present study aims to compare the effects of maternal and offspring treatment with 25-hydroxycholecalciferol (25-OHD3) and vitamin D3 on vitamin D status, mineral homoeostasis, bone metabolism and locomotion in the offspring. Either vitamin D3 (50 μg/kg diet) or 25-OHD3 (50 μg/kg diet) was supplemented to the gestation and lactation diets of 49 multiparous sows and/or to the diets of their growing offspring. Treatment of the sows did not affect plasma concentrations of 25-OHD3 of the offspring. Pigs fed 25-OHD3 had higher plasma concentrations of 25-OHD3 than pigs that received vitamin D3 during rearing and fattening. However, neither plasma concentrations of calcium, phosphate and bone markers during the observation period nor bone ash and bone mineral density at slaughter were clearly affected by the treatment. Maternal and offspring treatment with 25-OHD3 instead of vitamin D3 resulted in a slight reduction in the prevalence of leg swelling. In addition, more pigs walked with even steps and normal stride length. Further studies are needed to test whether the slight effects observed in the present experiment are reproducible and of relevance for animal health and welfare. In that case, the underlying mechanisms should be revealed in order to take advantage of potentially beneficial influences especially under certain feeding regimes.
Within the consortium “Experimentation Field Agro-Nordwest”, a practical concept for knowledge and technology transfer of digital competence in agriculture was created. For this purpose, the web-based e-learning system “SensX” was set up, consisting of videos, presentations and instructions. In addition, the classical e-learning concept was extended by data sets, student experiments and sensor data of plants acquired by a remote phenotyping robot. This resulted in a massive open online course (MOOC), which was tested with agricultural and biotechnology students in higher education at the University of Applied Sciences Osnabrück over two years. The evaluation process of “SensX” included an empirical survey, qualitative interviews of the participating students by an external institution and an evaluation of the concept by the lecturers.
Computer-image processing becomes more and more important in the analysis of data in biological and agricultural research and practice. However, robust image processing is highly de pendent on the histogram analysis algorithms used and the quality of the data being processed. The algorithm presented here aims to improve the accuracy of the classification of image data generated under complex boundary situations and inconsistent lighting conditions. Using the example of the determination of nitrogen content of tomato leaves and the qualitative determination of starch con tent of apples on the basis of color image processing, we showed that the developed algorithm is able to perform a robust classification and represents an improvement to simple histogram analysis.
This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with bookkeeping entries and financial statements.
All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author.
The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.
This new edition of the classic textbook on health informatics provides readers in healthcare practice and educational settings with an unparalleled depth of information on using informatics methods and tools. However, this new text speaks to nurses and -- in a departure from earlier editions of this title -- to all health professionals in direct patient care, regardless of their specialty, extending its usefulness as a textbook. This includes physicians, therapists, pharmacists, dieticians and many others. In recognition of the evolving digital environments in all healthcare settings and of interprofessional teams, the book is designed for a wide spectrum of healthcare professions including quality officers, health information managers, administrators and executives, as well as health information technology professionals such as engineers and computer scientists in health care. The book is of special interest to those who bridge the technical and caring domain, particularly nurse and medical informaticians and other informaticians working in the health sciences. Nursing Informatics: An Interprofessional and Global Perspective contains real-life case studies and other didactic features to illustrate the theories and principles discussed, making it an ideal resource for use within health and nursing informatics curricula at both undergraduate and graduate level, as well as for workforce development. It honors the format established by the previous editions by including a content array and questions to guide the reader. Readers are invited to look out of the box through a dedicated global perspective covering health informatics applications in different regions, countries and continents.
Farmland bird populations are in a deep crisis across Europe. Agri-environment schemes (AES) were implemented by the European Union to stop and reverse the general decline of biodiversity in agricultural landscapes. In Germany, flower strips are one of the most common AES. Establishing high-quality perennial wildflower strips (WFS) with species-rich native forb mixtures from regional seed propagation is a recent approach, for which the effectiveness for birds has not yet been sufficiently studied. We surveyed breeding birds and vegetation on 40 arable fields with WFS (20 with single and 20 with aggregated WFS) and 20 arable fields lacking WFS as controls across Saxony-Anhalt (Germany). Additionally, vegetation composition, WFS quantity and landscape structure (e.g. distance to nearest woody element) were considered in our analyses. All WFS were established with species-rich native seed mixtures (30 forbs) in agricultural practice as AES. Arable fields with WFS had a higher species richness and territory density of birds than controls, confirming the effectiveness of this AES. A forb-rich vegetation was the main driver promoting birds. Flower strip quantity at the landscape level had positive effects only on bird densities, but also single WFS achieved benefits. A short distance from WFS to woody elements increased total bird species richness. However, the density of farmland birds, which are target species of these AES, were negatively affected by the proximity and proportion of woody elements in the vicinity. The effect of the proportion of non-intensively used open habitats and overall habitat richness was unexpectedly low in the otherwise intensively farmed landscape. Species-rich perennial WFS significantly promoted breeding birds. Successful establishment of WFS, resulting in high-quality habitats, a high flower strip quantity as well as implementation in open landscapes were shown to maximise the effectiveness for restoring declining and AES target farmland birds.
Background
Spinach is a nitrogen (N) demanding crop with a weekly N uptake of up to 60 kg ha–1. Consequently, a high N supply is required, which can temporarily lead to high quantities of nitrate (NO3–) being at risk of leaching.
Aims
The objective of this study was to develop a N fertilization approach to reduce the risk of NO3– leaching in field-grown spinach production without adversely affecting crop yield and quality at an early and late harvest stage.
Methods
Ten fertilization trials were conducted to compare different base fertilization rates and splits of top dressings. For top dressings, granulated fertilizers or foliar sprays were used. In a further treatment, N supply was reduced by withholding the second top dressing of 50–70 kg ha−1.
Results
Nitrate concentration at risk of leaching was considerably reduced by decreasing the base fertilizer rate as well as by splitting the top dressing. However, at an early harvest stage, total aboveground dry mass was reduced by, on average, 6% by these measures across all seasons. In contrast, at a later harvest stage, spinach was less affected by the fertilizer schedule. Urea foliar sprays proved to be insufficient in promoting plant growth and caused leaf necrosis. A reduced N supply led to impaired plant growth and yellowish leaves in both spring and winter.
Conclusions
Base N fertilization of spinach is only required in spring, but not in other seasons. Despite slight yield reduction, the top dressing should be split to reduce the risk of NO3− leaching after an early harvest.
In open-field vegetable production, high quantities of soil mineral nitrogen (Nmin) and N-rich crop residues often remain in the field at harvest. After the harvest of crops in autumn, this N can lead to considerable nitrate (NO3−) losses during the subsequent winter leaching period. In four field trials, different tillage depths (3–4, 10, 30 cm) and dates (early autumn, late autumn, early spring) were investigated to reduce N losses after growing spinach in the autumn. In a further treatment, the nitrification inhibitor 3,4-Dimethylpyrazole phosphate (DMPP) was directly applied to the crop residues. Potential N losses were calculated by a balance sheet approach based on Nmin concentration (0–90 cm), measured N mineralization and N uptake by catch crops. By postponing the tillage date from early to late autumn or spring, resprouting spinach stubbles acted as a catch crop, reducing N losses by up to 61 kg ha−1. However, if the spinach biomass collapsed, the N losses increased by up to 33 kg ha−1 even without tillage. The application of DMPP as well as the tillage depth were less effective. Overall, postponing tillage to spring seems to be the most promising approach for reducing N losses during the off-season.
In this essential, Josef Gochermann provides a compendium of the essential elements of technology management and answers ten important questions on how to identify new technologies, properly evaluate relevant technologies, recognize opportunities and risks in time, and position yourself for technological success. He shows how to use technologies beneficially, make relevant technologies available at the right time, recognize the end of a technology's performance in time, and plan the use of technologies strategically and for the future.
Sustainable Digital Entrepreneurship : Examining IT4Sustainability as Business Development Path
(2022)
There is an increasing interest within the field of Information Systems as well as political agendas to identify the potential of digital technologies to promote sustainable development. Nonetheless, sustainable entrepreneurship and digital entrepreneurship are widely treated separately within the literature, suggesting that there is little understanding of how entrepreneurs could employ digital technologies to promote sustainable development. Based on an empirical, qualitative research approach, relying on Grounded Theory methodology, this paper identifies characteristics of sustainable digital entrepreneurs. An investigation of the manifestations of the sustainable digital orientation reveals a rather diffuse understanding of the relation and potential synergy effects. In response to this gap, the paper presents examples on how sustainable digital entrepreneurs employ digital and disruptive technologies to tackle sustainability challenges (IT4Sustainability development path), including information and communication technology, such as digital platforms, artificial intelligence, or drone technology. The presented approaches range from second-mover approaches associated with low digital maturity limited to the business level to the development of new business models facilitating the sustainable transition of whole sectors. These insights are summarized in an IT4Sustainability maturity model, which presents different starting points for entrepreneurs. Relevant theoretical, practical, and policy implications are discussed, especially concerning the education on IT4Sustainability, including Corporate Digital Responsibility.
Der Schwerpunkt des vorliegenden Papiers liegt auf der Nachfrageseite. In realen Labors verwenden wir einen standardisierten empirischen Ansatz, um verschiedene Nudging-Maßnahmen aus dem Bereich der physischen Umwelt und des Entscheidungsprozesses der Verbraucher zu vergleichen. Wir vergleichen die Auswirkungen ein und derselben Maßnahme in verschiedenen Umgebungen und die Auswirkungen verschiedener, aufeinander folgender Nudging-Maßnahmen in derselben Umgebung. Die Daten wurden in acht Betriebs- und Schulkantinen in Deutschland in zwei Projektdurchläufen (2016/2017; 2019/2020) erhoben. Es wurde ein ähnliches Interventionskonzept angewandt. Die Vergleichbarkeit wurde durch eine harmonisierte Speisekarte gewährleistet. Die erste Iteration des Projekts ergab, dass nur ein Nudge (oberste Menüposition, +22,5 %) zu einem signifikanten Anstieg der Wahl nachhaltiger Lebensmittel führte, während die Ergebnisse der zweiten Iteration zeigten, dass alle Nudge-Interventionen (beste Thekenposition, +11,6 %; oberste Menüposition, +6,9 %; Etikett plus Informationen, +15,9 %) die Wahl der Verbraucher positiv beeinflussten. Mögliche Erklärungen wie die striktere Einhaltung des Versuchsplans in den Cafeterien, aber auch gesellschaftliche Entwicklungen wie das Aufkommen der Fridays for Future-Bewegung werden diskutiert. Da die Ergebnisse je nach Standort und Umfeld variieren, legen unsere Ergebnisse nahe, dass Nudges situativen Bedingungen angepasst werden müssen, um die höchste Wirksamkeit zu erzielen.
Perceptions of German consumers regarding methods for fortifying foods with iodine (Abstract)
(2022)
A project was initiated to apply dietary CP reduction under commercial conditions. The main objective was to demonstrate and validate that dietary CP can be reduced without compromising broiler performance in a production system which is already rather efficient. In addition, we wanted to demonstrate the potential of dietary CP reduction on reducing N-excretions especially in the context of German revised regulations and monitoring attempts. Finally, as previous research suggested, few further aspects such as impact of dietary CP reduction on litter quality and quantity, footpad health, change of ingredient inclusion levels and related impact on sustainability impact factors were evaluated.
Background
Citizen energy cooperatives (CECOs) are an important element for realising the transformation of the European energy system from a central system, dominated by a few market players to a decentralized system with the participation of many citizens, in which energy supply is largely based on renewable energy sources. This article identifies success factors that ensure a working organization that is capable of implementing projects to support the energy transition and improving the well-being of citizens.
Methods
The aim of this study is to identify success factors using the example of CECOs in north western Germany through a two-step process. The first step is a literature review to identify success factors of CECOs. Second, 12 semi-structured expert interviews with managers of CECOs are conducted and evaluated by means of a qualitative content analysis. The interviews identified the success factors and barriers of CECOs. The interviews were recorded and transcribed verbatim. The coding process was carried out using a qualitative data analysis software (ATLAS.ti 8.4.5,).
Results
The results show that three factors particular should be present, but can influence each other, to lead to successful CECOs: (1) the CECOs require business models with low complexity, as business models that span different stages of the value chain can overwhelm organizational managers. (2) Committed key individuals must be found and promoted. They need the support of the members. (3) Social and ecological principles are the core values of CECOs. The maintenance and strengthening of social–ecological credibility must be promoted in the public perception.
Conclusions
The results show that CECOs emerge from a strong social cohesion in a society. In addition, local "key individuals" need to be identified and supported. To this end, the framework conditions (e.g., policy, legislation, municipal support, etc.) must be adapted in such a way that these "key individuals" in CECOs are not overburdened. The analysis of the interviews also revealed that political or regulatory barriers are often cited as obstacles to the implementation of community energy projects.
Many people across the world suffer from iodine (I) deficiency and related diseases. The I content in plant-based foods is particularly low, but can be enhanced by agronomic biofortification. Therefore, in this study two field experiments were conducted under orchard conditions to assess the potential of I biofortification of apples and pears by foliar fertilization. Fruit trees were sprayed at various times during the growing season with solutions containing I in different concentrations and forms. In addition, tests were carried out to establish whether the effect of I sprays can be improved by co-application of potassium nitrate (KNO3) and sodium selenate (Na2SeO4). Iodine accumulation in apple and pear fruits was dose-dependent, with a stronger response to potassium iodide (KI) than potassium iodate (KIO3). In freshly harvested apple and pear fruits, 51% and 75% of the biofortified iodine was localized in the fruit peel, respectively. The remaining I was translocated into the fruit flesh, with a maximum of 3% reaching the core. Washing apples and pears with running deionized water reduced their I content by 14%. To achieve the targeted accumulation level of 50–100 μg I per 100 g fresh mass in washed and unpeeled fruits, foliar fertilization of 1.5 kg I per hectare and meter canopy height was required when KIO3 was applied. The addition of KNO3 and Na2SeO4 to I-containing spray solutions did not affect the I content in fruits. However, the application of KNO3 increased the total soluble solids content of the fruits by up to 1.0 °Brix compared to the control, and Na2SeO4 in the spray solution increased the fruit selenium (Se) content. Iodine sprays caused leaf necrosis, but without affecting the development and marketing quality of the fruits. Even after three months of cold storage, no adverse effects of I fertilization on general fruit characteristics were observed, however, I content of apples decreased by 20%.
The effects of reaction parameters on Hurn:xwiley:23670932:media:cptc202000216:cptc202000216-math-0001 production from ethanol photocatalysis in the gas phase have been investigated. The photocatalytic activity evolves from an early mass‐transfer limited regime to an independent one at later irradiation times, which is interpreted in terms of a photocatalytic site activity distribution. Ethanol molar fraction exhibits two different domains, with Hurn:xwiley:23670932:media:cptc202000216:cptc202000216-math-0002 production increasing up to a molar fraction of 0.12, beyond which it plateaus. Hurn:xwiley:23670932:media:cptc202000216:cptc202000216-math-0003 :AcH ratios are very sensitive to reaction conditions, reaching 1.8 at low reactant flows. UV light is converted to Hurn:x-wiley:23670932:media:cptc202000216:cptc202000216-math-0004 with an efficiency of nearly 3 %.
Due to the resource-constrained nature of embedded systems, it is crucial to support the estimation of their power consumption as early in the development process as possible. Non-functional requirements based on power consumption directly impact the software design, e.g., watt-hour thresholds and expected lifetimes based on battery capacities. Even if software affects hardware behavior directly, these types of requirements are often overlooked by software developers because they are commonly associated with the hardware layer. Modern trends in software engineering such as Model-Driven Development (MDD) can be used in embedded software development to evaluate power consumption-based requirements in early design phases. However, power consumption aspects are currently not sufficiently considered in MDD approaches. In this paper, we present a model-driven approach using Unified Modeling Language profile extensions to model hardware components and their power characteristics. Software m odels are combined with hardware models to achieve a system-wide estimation, including peripheral devices, and to make the power-related impact in early design stages visible. By deriving energy profiles, we provide software developers with valuable feedback, which may be used to identify energy bugs and evaluate power consumption-related requirements. To demonstrate the potential of our approach, we use a sensor node example to evaluate our concept and to identify its energy bugs.
Professionalization in low-threshold drug aid : between managerialism and practitioner knowledge
(2021)
Developing organizations
(2021)
This chapter reviews organizational development (OD) as networked man-agerial practices and investigates the role these practices play in contemporary strategic management and in management communication. Our analytical overview of studies finds that the literature lacks empirical evidence on the linguistic properties of OD’s practices as these properties have not been researched in OD but in settings where change is solely approached as a planned process. To fill this gap, we propose a research framework to inquire into OD’s verbal, paraverbal, and nonverbal practices. After a tour d’horizon of OD’s and change management’s ontological and epistemological paradigms, we outline the implications of the practice perspective of OD for strategic management, then narrow our focus to empirical studies’ prominent out-comes on discursive practices in change processes, and conclude with a framework for future research
Comparison of quantitative sensory testing profles between people living in Germany and Australia
(2021)
This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.
All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author.
The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.
Introduction
Observations show that foam rolling improves joint movements. Likewise, it can be stated that a vibration stimulation of the tissue leads to improved joint mobility.
Method
This study investigates whether the combination of foam rolling and vibrations (31 Hz) can influence the sliding of the thoracolumbar fascia more effectively than normal foam rolling. 45 subjects participated in the study and were divided into a foam roll with additional vibration group (FRV), a foam roll group (FR) and a control group (CG). The intervention groups rolled out the gluteal muscles, the lateral trunk and the upper and lower back. Mobility measures were taken pre and post the respective intervention. Subsequent cross correlation software analysis quantified the sliding of the fascia and calculated its shear strain mobility (SSM).
Results
The sliding of the thoracolumbar fascia improved significantly within the FRV by 2.83 mm (SD ± 1.08/p < .001), in the FR by 0.96 mm (SD ± 0.43/p < .001) and in the CG decreased the sliding by 0.1401 mm (SD ± 0.28/p = .076). The fascia/fascia SSM increased in the FRV by 22.61% (SD ± 15.64/p < .001), in the FR by 11.41% (SD ± 20.38/p = .056) and in the CG decreased the SSM by 0.9473% (SD ± 11.35/p < .751). The lumbar movement increased in both intervention groups, but showed no significant result.
Conclusion
The use of a foam roll with additional vibration and standard intervention have increased thoracolumbar fascia sliding and lumbar movements. The improved shear strain mobility can be attributed to the multi-activity of mechanoreceptors, such as Pacini- and Ruffini-Bodies.
Chronic illness can have a profound impact on couples’ relationships. In dealing with relational changes, new constructions and forms of relationships may arise. In the context of a larger grounded theory study on relational processes and practices in couples faced with chronic illness, this article focuses on concurrent relationships as an alternative form of relationship construction which embodies an additional relationship existing parallel to that of the couple confronted with chronic illness. Based on qualitative interviews with a subsample of five persons within the larger study, conditions for the development and characteristics of concurrent relationships are presented. From an individual and shared life questioned by chronic illness, concurrent relationships are formed in the attempt to be able to live on together in a new partner relationship and a continued care relationship. This can lead to new constructions of relationships, family life, and social relations in everyday life.
The Lingen equilibrium model
(2021)
Equilibria protect against crisis. All disciplines of sciences have the objective to create equilibria. But economics are not successful in this point. Here a simple equilibrium model based on a wage-price-rule is demonstrated. Economics are able to create economic equilibria by using this rule. But in economic systems there are a lot of rules, especially in accounting, which make economic equilibria impossible. These rules must be changed. If it is possible to create economic equilibria, the side-effect is the realization of economic sustainability.
Objective
Brass players are exposed to high musculoskeletal strains during their instrumental play. Various assessments can be used to measure these strains, whereby a targeted therapy can also be supported. The aim of this study was to review literature concerning assessments used in quantitatively based studies about the analysis of musculoskeletal loads of brass players.
Data sources
The Cochrane Library, PubMed, CINAHL, PEDro as well as the journal “Medical Problems of Performing Artists” were searched for relevant studies.
Study selection
Two reviewers independently applied the inclusion and exclusion criteria to select potential studies. A third reviewer was involved in the case of discrepancies.
Data extraction
Two reviewers independently extracted the data.
Data synthesis
A total of 73 studies conducted between 2004 and 2019 were included. Within a total of 30 studies, 18 assessments could be found that collect 2-dimensional or 3-dimensional kinematic data using video- or image-based analysis of posture, sonographic, optoelectronic and various electromagnetic systems. In 7 studies kinetic data were measured by force-transducers, pressure platforms, stabilizer and dynamometer. Fifteen studies used clinical examinations and additional assessments to screen individual body regions and 9 studies derived electromyography measurements from a total of 25 muscles. Thirty-one partially validated questionnaires were used to record musculoskeletal pain of brass players.
Conclusions
A variety of assessments can be used to optimize analysis and treatment procedures in research and clinical work. Future studies should both examine quality criteria of the various assessment methods and validate clinical examinations and questionnaires.
Older people, across the spectrum of life, experience socio-demographic changes that easily hinder the capacity of health and social care practitioners to promote person-centred care within this group. This chapter aims to share three case studies demonstrating the promotion of person-centred care for people with dementia in Taiwan, Germany and Australia. The case studies demonstrate interdisciplinary implementation of practice development projects by practitioners in medicine, nursing and occupational therapy in community and nursing home care settings. Claims, concerns and issues are used by facilitators to negotiate a shared interpretation among a wide range of stakeholder groups or to reach a consensus on constructions about workplace experiences. The focus on dementia demonstrated that even when working with a vulnerable population group, practitioners, service providers, non-governmental organisations and policymakers can work towards empowering service users and their family carers to achieve person-centred care experiences.
Objectives:
The purpose of this study was to determine the motor function of the abdominal muscles in singers with and without functional voice disorders and to examine them for possible differences. Additionally, the breathing behaviour and posture control was investigated.
Study Design
Observational study.
Methods:
Female subjects (n = 20) with differing levels of professional competence were used to provide the data for analysis. By using the Singing Voice Handicap Index (SVHI) the grade of dysphonia could be measured, and the subjects were organized in groups. The change of muscle thickness of the M. transversus abdominis (TVA) and the M. obliquus internus abdominis (OIA) during different singing tasks was measured by using ultrasound. The subjects were then asked to perform the Abdominal Hollowing Test (AHT) with the STABILIZER. Finally, the subjects were all filmed while singing. The videos recordings of the singing sessions were analysed by an independent clinical expert regarding breathing and secondary motor activities (SMA). For the statistical analysis, the Mann-Whitney-U Test and the Chi-Square-Test was mainly used.
Results:
The results showed a significantly thinner TVA in the group with dysphonia in comparison to the group without dysphonia. Ultrasound measurements showed significantly higher changes of muscle thickness of the TVA during singing tasks in the group with dysphonia. Regarding the AHT there was a significant difference between the two groups. The group with dysphonia was not able to increase the pressure by 15mmHg. Furthermore, the healthy subjects demonstrated abdominal breathing, while the group with dysphonia present with thoracic breathing. Additionally, it was noted that the subjects with dysphonia showed a higher level of associated movements especially at and/or on the lumbar spine, cervical spine and the left arm and shoulder.
Conclusion:
Differences in TVA-recruitment, breathing behaviour and secondary motor activities while singing were found. This study sparks new ideas for neuromusculoskeletal assessments and therapy.
Key Words
Transversus abdominis, Abdominal muscles, Dysphonia, Ultrasound, Singing voice, Singers
This research project focused on the consumers' acceptance of a newly developed apple in order to encourage the purchase behavior in the supermarket. It was enriched with selenium via biofortification in order to address the undersupply with the trace element in the German population. The study included online surveys and a market test in food retail. The results were used as preparation for the design of a marketable apple product. In the online pretest, the most popular apple cultivars, the most popular health benefits of selenium, as well as the respondents' preferences for the name of the new apple: Selstar® were detected. These results were included in an online survey which encompassed n=1042 interviews from German households. The sample was recruited according to national representative distribution of age groups, gender, and regions. The results show that the majority of the respondents were not sure what exactly selenium is and what it is used or needed for. Therefore, the product package included information about the health benefits of selenium, for e.g. the immune system. The stepwise approach of the research and the implementation of the results helped the targeted navigation of the market launch of the Selstar®.
Are natural floods accelerators for streambank vegetationdevelopment in floodplain restoration?
(2021)
Riverbanks are very dynamic habitats for riparian vegetation strongly influenced byfluvial and geomorphic processes. This habitat type was severely reduced in the pastby river straightening and bank stabilisation. Restoration and establishment of newfloodplain streams promote this habitat, but a directed succession to later stages wasobserved many times. Our study aimed to analyse whether the often observeddirected succession of the streambank vegetation after restoration implementationcould be reversed by a natural flood along a newly created floodplain stream. Weinvestigated the effects of a natural flood in 2013 and different prerestorationconditions on species development in the riparian zone. Vegetation was studiedalong 12 transects in four different sections from 2011 to 2014. Species composi-tion differed strongly between the sections. Species richness was lowest in a newlydug steep section with high morphological dynamics and highest on wider flatstreambanks. Changes during the years reflecting different hydrological eventsvaried between sections. The high natural flood in 2013 reduced the cover of theherb layer and increased bare ground, which led in most sections to a loss of non-target species. Total target species richness did not change due to the natural flood,while target species showed a high turnover rate. In the following year, however,the flood‐induced development of species composition, in general, was reversed.Natural floods changed abiotic and biotic conditions along the streambank, but theydid not accelerate ecological restoration towards predefined target ecosystems.However, they were necessary to preserve the needed dynamic vegetation changesand species turnover to hinder the succession to later stages dominated by a fewspecies. Our study shows that riparian vegetation near the streambank can bemonitored most effectively in cross‐profile transects, both in the long‐term andevent‐related.
Green roofs are known to mitigate the negative effects of urban consolidation by offering diverse ecosystem functions compared to non-vegetated roofs. However, the support for native biodiversity might be improved by using native plant species. In a mesocosm experiment, we studied the suitability of three commercial green-roof growth substrates for the establishment of 27 native plant species from dry sandy grasslands of northwestern Germany over the course of four years. The substrates were mineral-based, but differed in the layering of organic matter. Total establishment rates reached 44–59% in Year 4, indicating the general suitability of the substrates. During the first weeks after seeding, with light irrigation, the vascular plant cover was greater in the similar substrates Zincolit® Plus (Z) and Zincolit® Plus-Leicht (ZL) with their compost-based organic mulch layers than in the substrate Sedumteppich (ST) with its organic matter evenly admixed with the mineral aggregates. In Years 2 and 3, however, the vascular plant cover was greater in the ST substrate, likely due to the better availability of water and nutrients from the organic matter compared to the dry surface-mulch layer variants Z and ZL. After severe drought events, the decline in plant cover was more pronounced in the ST substrate, likely representing a trade-off between lush growth and a susceptibility to drought. An indicator-species analysis revealed differences in species composition between the ST and Z/ZL substrates. Annual plant species were indicators of the ST substrate. Perennials, such as Thymus pulegioides and Achillea millefolium, were typical of the Z and ZL substrates. In addition to the general suitability of the tested standard substrates for target species establishment, the study indicated that a combination of different layers of substrate components resulted in different vegetation patterns that may have a positive effect on green-roof biodiversity.
Green roofs can mitigate negative environmental effects of urban densifcation to some extent, but they are often covered by species-poor Sedum mixtures with a low value for biodiversity. By combining a habitat template and a seedprovenance approach, we review the suitability of plant species from regionally occurring dry sandy grasslands (Koelerio-Corynophoretea) for extensive roof greening in northwestern Germany. Since 2015, we have studied the effects of species introduction on vegetation dynamics on experimental mini-roofs. Treatments included sowing seeds of regional native origin in two densities (1 g and 2 g/m2) and the transfer of raked material from an ancient dry grassland area classifed as Natura 2000 site. The applied raked material contained diaspores of 27 vascular plant species (including seven threatened species) and vegetative fragments of grasslandspecifc mosses and lichens. Since 2018, we have tested more species-rich seed mixtures in a large-scale experiment on a roof of 500 m2 with different engineered green-roof substrates and layering. In 2019, a green roof of 10,200 m2 was established in cooperation with a local enterprise to support regional native biodiversity.
In this chapter, we summarise the most important results of our studies and discuss how to support regional native biodiversity on green roofs.
The way in which brands are economically represented in the context of financial reporting is controversial in theory and practice. This holds especially against the background of the ever- increasing importance of intangible assets. Brands and the economic success associated with them are thus regarded as a key variable for overall corporate success: cash flows can be accelerated and expanded through the use of brand-strategic options, while existing risks may be mitigated. In addition to a large number of theoretical definitions, the determination of brand value from both a marketing and an accounting perspective is also characterized by a complex interaction of numerous influencing factors. This is where the International Accounting Standards IAS 38: "Intangible Assets" (isolated acquisition of a brand) and IFRS 3: "Business Combinations" (acquisition of a brand as part of a business combination) take effect: These are intended to ensure a comparable and reliable "true and fair view" for the presentation of intangible assets in international accounting. In addition to various recognition criteria, the accounting regulation here also includes the accounting valuation of intangible assets and thus also of brands. In principle, valuation in accordance with IAS 38 is based on acquisition costs. The determination of the operating life for impact evaluation is highly controversial both in literature and in practice. Under IFRS 3, acquisition costs are to be replaced by the fair value. Regardless of the method used, possible subjectivity is one of the central issues. The current discussion approach of the International Accounting Standards Board also clearly shows the need for simplification and concretization that still exists for practice: In particular, the accounting distinction between goodwill and intangible assets is the subject of discussions with the Global Preparers Forum, among others. The interests of users, preparers and auditors of corporate financial reporting must be taken into account equally. In particular, the prohibition on recognizing self-created brands in the balance sheet makes it difficult to assess their value. Furthermore, it creates a weak point in the presentation of the true and fair view of a company's financial position and financial performance that is generally required. Regardless of the previous, the current rules provide preparers and users with a basic overview of existing intangible assets. Irrespective of how valuation is determined individually, the IASB's rules thus help to create a fundamental structure. In which approach the future discussion will result in remains open.
Aims
Understanding fine-grain diversity patterns across large spatial extents is fundamental for macroecological research and biodiversity conservation. Using the GrassPlot database, we provide benchmarks of fine-grain richness values of Palaearctic open habitats for vascular plants, bryophytes, lichens and complete vegetation (i.e., the sum of the former three groups).
Location
Palaearctic biogeographic realm.
Methods
We used 126,524 plots of eight standard grain sizes from the GrassPlot database: 0.0001, 0.001, 0.01, 0.1, 1, 10, 100 and 1,000 m2 and calculated the mean richness and standard deviations, as well as maximum, minimum, median, and first and third quartiles for each combination of grain size, taxonomic group, biome, region, vegetation type and phytosociological class.
Results
Patterns of plant diversity in vegetation types and biomes differ across grain sizes and taxonomic groups. Overall, secondary (mostly semi-natural) grasslands and natural grasslands are the richest vegetation type. The open-access file ”GrassPlot Diversity Benchmarks” and the web tool “GrassPlot Diversity Explorer” are now available online (https://edgg.org/databases/GrasslandDiversityExplorer) and provide more insights into species richness patterns in the Palaearctic open habitats.
Conclusions
The GrassPlot Diversity Benchmarks provide high-quality data on species richness in open habitat types across the Palaearctic. These benchmark data can be used in vegetation ecology, macroecology, biodiversity conservation and data quality checking. While the amount of data in the underlying GrassPlot database and their spatial coverage are smaller than in other extensive vegetation-plot databases, species recordings in GrassPlot are on average more complete, making it a valuable complementary data source in macroecology.
Transport operations are climate sensitive. Despite this, scientific literature and corporate practice present little evidence on how corporate actors use climate adaptation measures to prepare their transport operations for climate change. This paper explores two research questions: How can the acceptance among corporate decision-makers towards climate adaptation measures for their transport operations be explained? Based on the Theory of Planned Behavior and the Diffusion of Innovations we develop a theoretical framework for dealing with climate adaptation measures for transport operations (step 1). We support the use of this framework through a literature review (1989–2020) (step 2) and semi-structured interviews with German companies that have implemented best practice measures (step 3). The results show that the handling of climate adaptation measures for transport operations can be described in three acceptance phases: acceptance of attitude, action, and use. We conclude that these phases determine the approaches required for promoting climate change adaptation.
Conceptualising event value co-destruction and developing a future agenda for events research
(2021)
Purpose
Value co-destruction has received little attention in an event-related context. This appears surprising, given that the interactions among actors at an event may also reduce the value for other participants, stakeholders and that of the entire event or the event's service ecosystem. This paper first aims to conceptualise value co-destruction and to provide an overview of related research in an event context. Second, a future research agenda for value co-destruction processes in an event context is developed.
Design/methodology/approach
Journals of the “Scimago Journal and Country Rank” were systematically reviewed for the keywords “value co-destruction”, “value destruction” and “negative value co-creation”. A second literature review specifically aimed at the events context extended the search scope to non-Scimago journals, Google Scholar and Google Web using the same keywords. All identified articles were qualitatively analysed concerning (1) the conceptualisation of value co-destruction and (2) reasons for value co-destruction.
Findings
The review of previous research highlights a limited scope of analysis, a focus on value co-destruction as an outcome and on interactions at the meso-level. Based on these findings, a holistic definition of value co-destruction is proposed. The paper identifies two major directions for future studies on value co-destruction at events and suggests specific examples.
Originality/value
The paper contributes to a more holistic understanding of value co-creation and co-destruction in an event setting. For example, a clearer understanding of the interactions that reduce the overall value of an event may assist to better design valuable events in the future.
Boron dynamics in a peat-based growing medium and its impact on the growth of basil (Abstract)
(2021)
As allergy towards apples is widespread, the evaluation of various cultivation and postharvest influences on the allergenic potential is of great importance. Therefore, the analysis of the Mal d 1 content was the focus of this study, originally dealing with investigating the influence of a selenium biofortification on apple quality. The Mal d 1 content of apples was in most cases reduced when the fruits were biofortified with selenium. Apple variety and climatic conditions were identified as further influencing factors for the Mal d 1 content of the fruits. The separate analysis of the peel and the fruit flesh showed that the content of Mal d 1 in the fruit flesh was significantly lower in the biofortified samples than in the controls. In conclusion, the results indicate that the selenium biofortification of apples and biochemical mechanism behind can reduce the allergenic potential regarding the content of Mal d 1.