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Augmented Reality ermöglicht das Einblenden von visuellen Informationen oder Objekten in das Sichtfeld des Nutzers. Im betrieblichen Kontext haben sich hierfür Datenbrillen, sogenannte Smart Glasses, durchgesetzt. Durch das Tragen der Datenbrille am Kopf hat der Anwender beide Hände frei, so dass ablaufrelevante Informationen ohne Unterbrechung der Arbeitsprozesse direkt abgerufen werden können.
Dieses Buch gibt einen Überblick über die Konzeption und Entwicklung von Smart-Glasses-basierten Anwendungen für die Logistik. Diese haben das Ziel, verschiedenste Anwendungsfälle entlang der logistischen Wertschöpfungskette, vom Wareneingang bis hin zum Warenausgang, zu unterstützen. Anschaulich wird gezeigt, dass der Einsatz von Smart Glasses neue Arbeitsprozesse, eine durchgehende Prozess- und Datenaufbereitung sowie die Hebung von bisher nicht ausgeschöpften Dienstleistungspotenzialen ermöglicht.
Objectives: Among varied challenges of COVID-19, challenges in food and nutrition security world-over are critical. We compared the nutritional policy responses in India and Germany since both countries differ on the Human Development Index, yet both have committed to the G20 common policy response to COVID-19, besides the comparability of two large and heterogeneously populated countries, both having democratic governments.
Methods: Policy research publications were reviewed using qualitative meta-policy approach. We used comparative case-study. Recent food and nutrition policies of G20 nations of India and Germany were evaluated.
Results: India has primarily targeted her public distribution system and Germany has primarily targeted her food markets in order to manage the food and nutrition security in response to COVID-19. Both countries are coordinating additional associated nutritional policies, policies and strategies to effect an integrated sectoral approach to COVID-19 management. Both are using corrective measures of the process management strategies as well. However, the Indian management of micronutrient security for her population has over COVID-19 times acerbated and the German loan management to nutrition and agricultural small-scale industry appears to be functioning sub-optimally.
Conclusions: Our analysis indicates both India and Germany have responded to COVID-19 in a timely and appropriate manner regarding the food and nutrition security measures. Even so not all measures employed to tackle COVID-19 food and nutrition security have been effectively implemented, It appears, that both countries are using integrated policy in their nutrition and food security response to COVID-19.
Kreditfinanzierungen im Krankenhauswesen werden u. a. aufgrund bestehender Investitionsstaus und aktueller Herausforderungen aus dem Umgang mit der COVID-19-Pandemie weiter an Bedeutung gewinnen. Der folgende Beitrag fasst die Ergebnisse einer Anfang 2019 veröffentlichten Dissertation zusammen: eine Bestandsaufnahme und Analyse der heutigen Finanzkommunikation zwischen Krankenhaus und Kreditinstitut, die bestehende Problemfelder und kritische Faktoren der Finanzkommunikation identifiziert und Handlungsempfehlungen für beide Parteien zur Verbesserung der Finanzkommunikation und zur Begegnung der Herausforderungen zukünftiger Kreditfinanzierungen ableitet.
Das Buch liefert einen Überblick über alle gängigen Bewertungsverfahren, beleuchtet deren Vor- und Nachteile und zeigt deren Einsatzgebiete in der Praxis auf. Besonders im Fokus: konkrete Bewertungen von Realoptionen und Bewertungsaspekte bei komplexen Unternehmensstrukturen wie z.B. Pyramidenstrukturen und Überkreuzbeteiligungen.
Das Buch richtet sich an Analysten und M&A-Berater im Investmentbanking, Wirtschaftsprüfer sowie Finanz- und Investor-Relations-Fachleute in Unternehmen. Aber auch als Einstieg für Studierende ist das kompakte Buch bestens geeignet. Wer einen Großteil seiner Arbeitszeit in die Bewertung von Unternehmen steckt, sollte auf diese solide Arbeitsgrundlage nicht verzichten.
Qualitätsmanagement in der Ernährungswirtschaft : Qualität, Sicherheit und Nachhaltigkeit umsetzen
(2020)
Unverzichtbar für alle, die sich im Lebensmittelsektor mit Qualitätsmanagement auseinandersetzen.
QM ist in der Ernährungswirtschaft von Anfang an wegen der damit untrennbar verbundenen Anforderungen an die Lebensmittelsicherheit von besonderer Bedeutung. Zunehmend verändern sich die Rahmenbedingungen, mit denen das Qualitätsmanagement in der Ernährungswirtschaft konfrontiert ist: beginnend bei der wachsenden Komplexität und Differenziertheit der Verbraucheransprüche, über die weltweite Verflechtung der Liefer- und Absatzbeziehungen, die dynamische Entwicklung wissenschaftlich-technischer Erkenntnisse und deren Auswirkungen auf die Lebensmittelproduktion bis hin zu der immer drängenderen Notwendigkeit, im Lebensmittelsektor nachhaltiger zu wirtschaften.
Vor dem Hintergrund dieser Entwicklungen werden in dem vorliegenden Werk relevante Fragen rund um das Themengebiet Qualitätsmanagement in der Ernährungswirtschaft aufgegriffen und praxisorientiert beantwortet. Dazu gehören "klassische" Themen, wie Hygiene, HACCP und Risikoprävention ebenso wie Rückverfolgbarkeit und Krisenmanagement, und auch Fragen, die erst seit wenigen Jahren in den Vordergrund getreten sind, wie Allergenmanagement, Food Defense und Food Fraud. Darüber hinaus werden wichtige Methoden, Werkzeuge und Techniken des Qualitätsmanagements erläutert, relevante Institutionen sowie Normen und Standards der Ernährungswirtschaft vorgestellt und eingeordnet.
Dieses Buch
- bietet einen umfassenden Überblick und navigiert sicher durch diesen hochkomplexen Themenbereich,
- zeigt, was alles bei der Umsetzung eines Qualitätsmanagementsystems zu beachten ist und berücksichtigt dabei die speziellen Anforderungen im Lebensmittelbereich,
- liefert praktischen Werkzeugkasten zur Umsetzung.
Mit der Struktur des Krankenhausfinanzierungssystems werden geplante und nicht geplante Anreize für Krankenhäuser gesetzt, Kosten und Erlöse zu steuern. Mit einem Personalkostenanteil von über 60 % an den Gesamtkosten liegt dabei der Schwerpunkt auf den Personalkosten. Eine Folge davon kann eine kosten- und erlösbezogene Personalsteuerung und damit eine qualitative Veränderung der patientenbezogenen Versorgungsprozesse sein. Der Beitrag ordnet die Personalkostenvergütung in die G-DRG-Vergütungssystematik ein. Er beschreibt die Entwicklung des Personaleinsatzes bzw. der Personalkosten seit Einführung des fallbezogenen, preisbasierten Finanzierungssystems, die politischen Reaktionen auf die praktizierte erlösorientierte Personalsteuerung sowie die erwarteten Auswirkungen einer tagesbezogenen, kostenbasierten Pflegevergütung gemäß PpSG auf die Leistungen und Kosten der Versorgungsprozesse sowie auf die Erlössituation der Krankenhäuser. Davon abgeleitet wird der finanzierungssystemabhängige Handlungsbedarf des einzelnen Krankenhauses und es wird dargestellt, welche Rahmenbedingungen das Krankenhausmanagement für eine interne Personalsteuerung systemunabhängig schaffen muss, damit die Qualität der Versorgungsprozesse sichergestellt ist. Die datengestützte Diskussion greift die Erfahrungen in der Praxis mit auf.
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.
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.
To assess the effect of intercropping on malting quality a field trial with spring barley (Hordeum vulgare) and legume (pea) as well as non-legume (camelina and linseed) intercrops in two additive seeding ratios as well as sole cops was established in 2017 at the organic experimental station of University of Applied Sciences Osnabrück in North-Western Germany. Two tested malting barley cultivars (cv. Marthe and cv. Odilia) showed different performance, but all variants achieved brewing quality. Results after two years indicate that linseed and camelina were able to limit protein content. For best land-use efficiency of malting barley production intercropping with linseed showed best results. Mixed intercropping can help to promote internal efficiency loops and is therefore a promising sustainable intensification strategy for more resilient future crop production under changing climate conditions.
Nitrogen (N) pollution of groundwater bodies is often a result of high livestock densities combined with use of mineral N fertilisers in Northwest Germany, specifically in combination with sandy soils and high amounts of precipitation. Organic agriculture is discussed as an alternative management practice reducing nitrogen losses due to area-based livestock densities and waiving of mineral N fertilisers. A field trial with integrated ceramic suction cups over three years showed potential for reduced N loads under conventional management specifically with organic fertilisation. Now, the field trial is under transition into organic farming with promising additional benefits for drinking water quality and the great potential to develop optimised N management strategies.
Biofortified apples seem to be a suitable produce. In this study, different selenium forms and application levels were applied to the two apple varieties ‘Golden Delicious’ and ‘Jonagold’, grown in the years 2017 and 2018 in order to increase the selenium uptake within a typical Western diet. It was shown that the biofortification, which was performed as a foliar application implemented in usual calcium fertilization, led to significantly increased selenium contents in the fruits. Furthermore, biofortification affected the total phenolic content (TPC), the polyphenol oxidase activity (PPO), as well as the antioxidant activity (AOA), the latter measured with the two well-known assays Trolox Equivalent Antioxidant Capacity Assay (TEAC) and Oxygen Radical Absorbance Capacity Assays (ORAC). The varying selenium forms and application levels showed a differing influence on the parameters mentioned before. Higher fertilizer levels resulted in higher selenium accumulation. It was found that PPO activity fluctuates less in biofortified apples. With regard to TPC, selenate led to higher amounts when compared to the untreated controls and selenite resulted in lower TPC. AOA analysis showed no clear tendencies as a result of the selenium biofortification. In the case of ‘Jonagold’, a higher AOA was generally measured when being biofortified, whereas, in the case of ‘Golden Delicious’, only one form of application led to higher AOA. Additionally, differences in the amount of major phenolic compounds, measured with High Performance Liquid Chromatography Mass Spectrometry (HPLC-DAD-ESI-MSn), were observed, depending on the conditions of the biofortification and the variety.
Events are intangible services and services marketing thus plays a considerable role within event management education. The marketing mix with its “4 Ps” (product, price, promotion, place) is an essential element of many event management curricula. Most educational institutions also reflect the development (and related discussions) towards the existence of “7 Ps” – adding personnel, physical facilities and process management (Meffert/ Bruhn 2009) – or even “8 Ps” – adding physical environment, purchasing process, packaging and participation(Burke/ Resnick 2000) – within the service marketing domain.