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Taking the transdisciplinary research study “Green fingers for a climate resilient city”, funded by the German Ministry of education and research (BMBF), as an example, this paper follows the hypothesis that processes of landscape planning and designing multifunctional green spaces and processes of co-creation need to be combined to stimulate climate resilient city transformation. The findings are that efforts to combine these processes benefit from making complex climate-resilient city planning accessible for people of different professional backgrounds. The paper showcases how storytelling (Schmidt 2019), mapping (Langner 2009) and guided walks (Schultz 2019) are means to mutually engage with, perceive and understand multifunctional green spaces, inspire ownership, and build capacity for the city’s climate-resilient transformation.
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.
In Deutschland werden jährlich ca. 11 Mio. Tonnen Lebensmittel entlang der Wertschöpfungskette entsorgt.
Die Tafeln verteilen ca. 265 000 Tonnen dieser Lebensmittel
und spielen eine bedeutende Rolle in der Reduzierung von
vermeidbaren Lebensmittelabfällen. Ein Teilziel des Projekts LeMiFair ist es, Einblicke in die Arbeit und die Herausforderungen der Tafeln in Niedersachsen zu gewinnen.
The market for external ratings is dominated worldwide as well as in the European Union (EU) by three major credit rating agencies (CRAs). These “Big Three” are Standard & Poor's (S&P), Moody's and Fitch Ratings. Due to the oligopolistic market structure and possible involvement in the 2008 financial crisis, the rating agencies have constantly come under criticism. This was associated with stricter regulatory requirements to ease the situation. The EU-Regulation on credit rating agencies („CRA-Regulation“) coming into force 2009 and its amendments in 2011 and in 2013 have mainly governed such regulation. The aim of the article is to analyse potential regulatory impact on the still inherent oligopolistic situation on the EU rating market in the context of the CRA-Regulation. Selected key figures are used to observe over a defined period of time if and how the dominance has changed. The motivation for this article is the observation, that political and private efforts to establish a European rating agency as a counterweight to the three major agencies and other approaches to increase competition in the rating market, followed, which has not been resounding to date. In summary, it is shown that new agencies have a potential impact on the EU rating market and that the three major rating agencies still dominate the market but within a changed environment.
Analysis of methods for prioritizing critical data transmissions in agricultural vehicular networks
(2020)
Applying wireless communication technologies to agricultural vehicular networks often results in high end-to-end delays and loss of packets due to intermittent or broken connectivity. This paper analyses the methods for the successful delivery of the vehicular data within acceptable delay times. Different kinds of data that are generated and transmitted in agricultural networks are considered in this paper, followed by the data prioritization methods which allow critical data to be prioritized against other data. In this regard, Enhanced Distributed Channel Access, Differentiated Services, and application-based data rate variation are discussed in conjunction with the Simple Network Management Protocol. These techniques are simulated or tested separately and then together and the results show that even in poor network conditions, high-prioritized data is not lost or delayed.
The accounting of small and medium enterprises is specific, compared to the accounting of large enterprises, for several reasons. First of all, lower business volume implies less demanding accounting in terms of less turnover and the number of accounts to be processed, lower financial reporting requirements, more favourable tax treatment is expected and the like. Practical experience in the years of application of EU-accounting directives, which represent the framework of financial reporting of companies at the EU level, pointed to certain difficulties or excessive administrative burden of small and medium enterprises in relation to the requirements for large companies and identified areas for improvement. The complexity of these regulations as well as problems in practical application have led to the need to develop and publish a revised single accounting directive (2013/34/EU). This Directive was primarily adopted with the aim of simplifying the accounting and financial reporting of small and medium-sized enterprises.
Today, it is common for small and medium-sized enterprises to go beyond the borders of one country. In the internationalization of business, SMEs face many challenges and potential barriers. First of all, it refers to financial, human and procedural barriers, but also to informational barriers related to regulations, rules and laws of other countries. Since the accounting and tax treatment of the same business transaction may differ between countries, it seems entirely justified to investigate whether there are differences in the regulation and regulation of the accounting system between the two countries. This paper compares the characteristics of small and medium-sized enterprises’ accounting systems between two economically strongly connected countries, Germany and Croatia, which is the main goal of this paper. It is well known that financial reporting is a particularly important, final phase of accounting data processing. Namely, financial reporting system of these two countries is compared by using the method of comparison and classification analysis. The types and scope of financial statements have been defined and the content of financial statements that SMEs are obliged to compile and publish has been analysed. The paper pays additional attention to the analysis of similarities and differences between these two accounting regulations as well as current events in the implementation of the revised accounting directive into national legislation, especially in simplifying the financial reporting of the smallest, but numerically most represented micro enterprises. The important finding of the research show that some changes have been made but there is still room to improve accounting regulations for this segment of entrepreneurship.
Auch um die Milchviehhaltung gibt es seit einigen Jahren eine öffentlich geführte Tierwohldiskussion. Zwei Aspekte sind dabei immer wieder Gegenstand der Kommunikation: Die Anbindehaltung und der Weidegang. Auf Basis von qualitativen Interviews mit zivilgesellschaftlichen Verbänden und landwirtschaftlichen Verbänden wurden die Einstellungen und die Argumentationsmuster beider Verbandsgruppen zu den Haltungsformen Weidegang und Anbindehaltung ergründet. Von Interesse ist dieser Vergleich, da im Rahmen öffentlich-medialer Kommunikation die Diskussionsfronten zwischen beiden Verbandsgruppen verhärtet erscheinen. Die Analyse der Aussagen, die im Rahmen der qualitativen Interviewreihe dieser Studie getätigt wurden, erlaubt die begründete Annahme, dass beide Verbandsgruppen mit den Themenkomplexen Anbindehaltung und Weidehaltung in einem wissenschaftliche orientierten Kommunikationskontext differenziert umgehen. Eine klare Polarisierung der Einstellungen zwischen beiden Verbandsgruppen ist in einem solchen Umfeld nicht mehr wahrnehmbar gewesen.