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Institute
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.
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 market economy
(2015)
Among all nonthermal food processing technologies, high intensity pulsed electric fields (PEF) is one of the most appealing due to its short treatment times and reduced heating effects. Its capability to enhance extraction processes and to inactivate microorganisms at temperatures that do not cause any deleterious effect on flavor, color or nutrient value of foods opens interesting possibilities for the food processing industry.
This new and revised edition of Pulsed Electric Fields Technology for the Food Industry presents the information accumulated on PEF over the last decade by experienced microbiologists, biochemists, food technologists and electrical and food engineers. With insight into current applications of PEF across the food industry, this text offers a comprehensive and up to date resource on PEF application in the food industry from the scientific fundamentals to its use in various food types to environmental and regulatory aspects. For researchers and industry professionals seeking a single source containing all of the relevant and up to date information on PEF in foods, look no further than this essential text.
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.
MusicPhysio: 1st International Conference on Physiotherapy/Occupational Therapy and Musicians Health
(2017)
The concept of "quality" is quite complex and challenging. In higher education, quality might be defined very differently by the various stakeholders: the students and graduates might see quality in terms of making sure they get well-paid jobs, the academics might define quality from the perspective of being able to enter in scientific debates, the ministries might define quality in terms of the efficient use of resources for reaching certain goals. But even when such issues of clarification of meanings are solved, what are the tools which work. And what does quality mean with respect to internationalisation? A number of papers in this book address quality management from various angles, and provide food for thought for those who seek for good answers.
This book is the third in a series, and assembles contributions from authors who participated in the International Deans Course, a programme for leaders in higher education from East and West Africa and Southeast Asia respectively.
This publication contains nine case studies of change processes in higher education institutions in Africa and Asia.
The case studies show the wide variety of challenges higher education institutions face. Quality management has become a key issue in virtually all countries around the world. The search for strategies for faculties or smaller units is another important issue. The authors show how careful reflection on the challenges, on the options available, on benchmarking internationally can help in identifying viable ways for managing the institutional transformation.
In dem Sammelband werden Reformprojekte vorgestellt, die Teilnehmende eines afrikanisch-asiatischen Qualifizierungsprogramms für Dekane an ihren Heimathochschulen umgesetzt haben. In den Projekten haben sie Veränderungen in verschiedenen Bereichen initiiert. Dazu gehören Verbesserungen in Forschung und Lehre sowie die Einführung einer Qualitätssicherung.
Im "DIES International Deans' Course" werden Managementfähigkeiten für Fakultätsmanager:innen im afrikanischen und südostasiatischen Raum vermittelt. Die Autorinnen und Autoren zeigen, dass es auch unter schwierigen Bedingungen möglich ist, erfolgreiche Änderungsprozesse auf den Weg zu bringen. Alle Beiträge des Bandes sind auf Englisch verfasst.
Managerial accounting
(2018)
Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelor’s and master’s level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.
Managerial Accounting is about Accounting for managers. It is linked to General Management where companies are seen as a whole as well as to Cost Accounting which comprises all methods/instruments applicable for calculations, budgeting and cost monitoring in business.
Management accounting
(2020)
Management Accounting is written for students in international Business Management study programs. It covers the widely applied syllabus of Cost Accounting and Management Accounting at universities on bachelor’s and master’s level. The book is based on more than 20 years’ academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea.
In this text book, the application of methods and instruments comes first. Management Accounting follows a case study based approach. All cases are taken from previous exam papers and explained in detail.
The text book starts with a case study of a manufacturing company and compares Financial Accounting to Management Accounting. It covers two point of views: (1) a General Management view, with aspects of business planning, cost-volume-profit analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a Cost Accounting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin Accounting.
On the UVK website, numerous exam tasks and complete solutions thereto are available in English.
The paper presents and analyses the structure and consequences of limits to growth for the global economy. Apart from the famous report for the Club of Rome, a wide range of related literature, which all caution against the idea of unrestricted growth, is also covered. In presenting side tracks in economics, major differences towards standard economic reasoning are highlighted; these are particularly centred on the concepts of technology, sustainability, and resources. One of the central conclusions is that technological progress alone cannot be the knight in shining armour to save the day amid increasing stress on the sides of sources and sinks of the global system. Further, oil production, consumption, and reserve patterns are discussed, emphasising that a continuous underestimation of the challenges ahead would be distressing. Finally, the development of non-advanced countries is hindered, as the diminishing availability of oil reserves could prove as a significant constraint.
Despite decades of empirical happiness research, there is still little evidence for the positive effect of economic growth on life satisfaction. This poses a major challenge to welfare economic theory and to normative conceptions of socio-economic development. This book endeavours to explain these findings and to make sense of their ethical implications.
While most of the existing literature on empirical happiness research is ultimately interested in understanding how to improve human lives and societal development, the ethical backdrop against which these findings are evaluated is rarely made explicit. In contrast to this, Professor Hirata focuses on the role happiness should play in an ethically founded conception of good development. Taking a development ethics perspective, this book proposes a nuanced conception of happiness that includes both its affective and its normative dimensions and embeds this in a comprehensive conception of good development.
The argument is that happiness should not be regarded as the only thing that determines a good life and that good development cannot sensibly be thought of as a matter of maximizing happiness. Happiness should rather be seen as an important indicator for the presence or absence of those concerns that really matter to people: the reasons that give rise to happiness. This book should be of interest to students and researchers of economics, psychology and development studies.
Handbook event market China
(2016)
China’s event market is full of dynamic and exciting developments, innovation, new players and novel ideas, but at the same time of certain shortcomings. This new and huge market is drawing increasing attention from the event industry worldwide. The aim of this handbook is to analyse the Chinese event market, reflect on emerging trends, scrutinise the key players and identify the implica-tions for the education of future professionals in this industry. This handbook is the first of its kind on the Chinese event market written in English. It is a collection of 27articles written by 39 authors from China, Germany, Malaysia, South Africa, the United Kingdom and the United States. The contributions embrace a mix of theoretical and practical reflections, written by academics/lecturers and practitioners alike. The focus lies on business events, such as trade fairs, conventions and corporate events. Some very specifically describe a certain trend or development; others focus on overall trends. The handbook is divided into four chapters. Following an introductory chapter on the event market, the second chapter focuses on the event market in China from a global perspective. The third chapter reflects on management aspects in China’s event industry. The fourth and final chapter addresses the issue of educating professionals for the event industry.
World-wide, the degradation and destruction of both natural and traditionally used semi-natural ecosystems is drastically increasing. Unfortunately, commercial seed mixtures, consisting of non-native species and genetically uniform cultivars, are widely used in grassland restoration, often with negative effects on biodiversity. Therefore, native species should be used in the ecological restoration of natural and semi-natural vegetation. This book compiles results from recent studies presented at a Special Session “Native seed production and use in restoration projects”, which was organised during the 8th European Conference on Ecological Restoration in České Budějovice, Czech Republic.
The authors review the ecological and genetic aspects of seed propagation and species introduction both from a European and an American perspective, and discuss implications for the development of seed zones and for native seed production. Examples from different countries focus on native seed production in practice, and suggest different approaches for the certification of seed provenance.
Best practice examples from Europe and the United States are used to indicate the advantages of using native seeds for ecological restoration of grasslands, field margins and sagebrush steppe. Finally, this volume also provides guidelines for the successful implementation of restoration projects for local authorities, landscape planners and NGOs in order to bridge gaps between research and practice.
This textbook provides a comprehensive foundation of food physics by addressing the physical properties of food, food ingredients, and their measurements. Physical properties of food play a key role in all fields where modern technological processes are applied for the generation of food raw materials and the production of food. The determination of the physical properties of food and related products is a pre-requisite for product and process development, production engineering and automation in today’s food, pharmaceutical and cosmetics industries, as well as related quality control activities.
Following the success of its first edition published in 2007, the book has been updated to reflect recent industrial applications of novel physical food processing technologies. Each chapter begins with basic principles and progresses to a comprehensive coverage of the topic. The authors enriched this second edition with several didactic elements, including definition boxes, examples, and chapter-end summaries.
This textbook helps readers to build up their knowledge of the important aspects surrounding the physical properties of foods and food ingredients. It is also an essential resource for students of food science and technology to complement textbooks in food chemistry and food microbiology, as well as for food and chemical engineers, technologists, and technicians in the food industry.
This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university.
All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts.
The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension
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.
Artificial intelligence will change our lives permanently - both at work and in our private lives. But how does machine learning actually work? The authors explore this question in their English-language textbook. They teach the necessary basics for the use of support vector machines, for example, through linear programming, the Lagrange multiplier, kernels and the SMO algorithm. They also cover neural networks, evolutionary algorithms, and Bayesian networks. Definitions are highlighted in the book and assignments invite readers to think along. The textbook is aimed at students of computer science, engineering and natural sciences, especially in the fields of robotics, artificial intelligence, and mathematics.
When speaking about eBusiness as applied to the healthcare market two questions arise immediately. Firstly, what is eBusiness? Secondly, why is eBusiness in healthcare different from eBusiness in other sectors?
Within the arena of eBusiness in healthcare, the focus is on purchasing and selling online as the most advanced application. In this book, the Authors consider both the perspective of the healthcare providers and that of the suppliers, showing the interdependencies between the two and developing concepts for a new synergistic cooperation.
eBusiness in Healthcare raises awareness of and interest in electronically mediated business processes in healthcare to a large audience including healthcare informaticians, medical business managers, clinicians, pharmacists and scientists. By taking an international approach to the topic the authors demonstrate the many similarities of eBusiness problems and their solutions among different countries which permits analysis of the differences that are often defined by the national healthcare systems and their rules. Case studies from healthcare institutions and from suppliers in the US, the UK and Germany will illustrate the achievements, barriers and future plans, thus enabling newcomers to learn from previous experience.
Clinicians will gain significant insight by this book which demonstrates the interconnection between patient care processes and management issues at the level of medical supplies. The book also makes a plea for a multidisciplinary effort, to enable the right product to be procured for the right patient. As a rather new discipline, eBusiness in healthcare needs further scientific backing. Against this background, this book will not only provide answers but will also raise questions for future research. Managing change and innovation and establishing the critical mass for eBusiness in healthcare is a major undertaking. The aim of this book is to support this process.
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.
Co-financing arrangements in which investors from outside the motion picture industry become co-owners of the completed films are a common phenomenon in Hollywood. Kay H. Hofmann analyzes the conflicts of interest and the organizational problems that may arise between the experienced major studios and investors with comparably low industry expertise. Guided by principal agent theory, the empirical analysis provides evidence for adverse selection and moral hazard. Based on his findings, the author develops solutions that are not only relevant for investors but also for film producers who rely on the long-term availability of external funds.
Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelor’s and master’s level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.
Bookkeeping and Financial Accounting covers the preparation of financial statements based on IFRS. Bookkeeping is taught as far as it is required for the understanding by managers – more formal aspects about how to keep financial records are cut short to the minimum.
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.