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Institute
The objective of this review is a global assessment of the economics of second‐generation biorefineries, with a focus on the use of food waste and agricultural residues for chemical production by applying biotechnological processes. Analyses are conducted on feedstock and product distribution, applied economic models, and profitability figures for the period 2013–2018. In a study of 163 articles on different biorefinery systems, the production of chemicals is identified as the second major product class, after bioenergy. Bagasse and straw are frequently analyzed second‐generation feedstocks. Based on the evaluation of 22 articles, second‐generation biorefineries producing chemicals by applying biotechnological processes proves to be economically feasible. On average, both the internal rate of return (IRR) and the return on investment (ROI) are 20% and the payback period (PP) is 6 years. The cost share of feedstock in biorefineries is between 0–50%. The price of the end product and the fermentation yields have the most impact on profitability. The processing of food waste that has industrial and municipal origins appears more economical than the processing of agricultural residues. Scientists, policy makers and entrepreneurs with an appropriate risk tolerance are advised to pay particular attention to municipal food waste and the potential economic production of carboxylic acids. For various economic issues related to biorefineries, dynamic‐deterministic models are recommended, which can be extended by a stochastic model. This review provides an initial overview of the economic feasibility of second‐generation biorefineries. Further techno‐economic analyses are required to produce statistically significant statements on key profitability figures. © 2020 The Authors. Biofuels, Bioproducts, and Biorefining published by Society of Chemical Industry and John Wiley & Sons, Ltd.
Abschlussbericht der Lügde-Kommission beim Landespräventionsrat Niedersachsen vom 3. Dezember 2020
(2020)
Die Kommunikation mit organisationsinternen Stakeholdern, gemeinhin interne Kommunikation genannt, ist in der letzten Dekade vom Rand ins Zentrum der strategisch gesteuerten Kommunikation gerückt. Aus der Praxissicht macht sich der festgestellte Bedeutungszugewinn an einer Vielzahl von Indikatoren fest, angefangen von steigenden Mitarbeiterzahlen über die zunehmenden Weiterbildungsangebote bis hin zu den vielen inzwischen erhältlichen Praxishandbüchern. Berufsfeldstudien zeigen darüber hinaus, dass im Zuge der Digitalisierung dem Erhalten von Vertrauen größte Bedeutung zugewiesen wird.
Organic pot-based production of basil (Ocimum basilicum L.) often has lower biomass yield than conventional cultivation. Previous investigations indicate that this growth impairment is related to high ammonium (NH4+) concentrations in the growing media released by the mineralization of organic nitrogen (N) fertilizers. However, as a result of this ammonification process substrate pH may also increase. Under neutral to alkaline conditions NH4+ is converted to ammonia (NH3), which is known to be phytotoxic even at low concentrations. Therefore, we investigated the impact of both ammonical N species on basil grown in a peat substrate. In total, three fertilization pot experiments were conducted in a greenhouse in order to compare the effect of different organic base dressings [250 and 750 mg N (L substrate)-1 mainly supplied by a liquid amino acid fertilizer (AAF)] and two initial substrate pH levels (5.5 and 6.5). In two treatments, 5% (v/v) mature compost was mixed into the peat 1 day and 12–days before the substrate was used for sowing, respectively. The aim of this procedure was to stimulate nitrification in this way to reduce ammonical N concentration. Ammonia concentration in the aerial plant surrounding environment was measured by using NH3 detector tubes in combination with an open-top chamber method. The results showed that the growth of basil (number of plants, fresh matter yield, plant height) was significantly inhibited in the second and third week of cultivation by rising NH3 and NH4+ exposure, as well as by a substrate pH ≥ 7.0. These adverse effects were reduced by lowering the organic base dressing rate and adjusting the initial substrate pH to 5.5. Furthermore, the addition of mature compost to peat in combination with a 12-day storage was proven to be effective for promoting nitrification in the organically fertilized substrate. As a result, plant growth was improved by both lower NH3 and NH4+ exposure as well as a faster supply of nitrate (NO3-) as an additional N source. Using this approach, it was possible to feed organically fertilized basil right from the seedling stage with a NO3--N/NH4+-N-balanced and later on providing a predominant NO3--N supply.
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.
This paper presents an optimized algorithm for estimating static and dynamic gait parameters. We use a marker- and contact-less motion capture system that identifies 20 joints of a person walking along a corridor.
Based on the proposed gait cycle detection basic metrics as walking frequency, step/stride length, and support phases are estimated automatically. Applying a rigid body model, we are capable to calculate static and dynamic gait stability metrics. We conclude with initial results of a clinical study evaluating orthopaedic technical support.
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.
Um die Milchviehhaltung gibt es seit einigen Jahren auch eine öffentliche Tierwohldiskussion. Zwei Aspekte sind dabei immer wieder Gegenstand der Debatte: Die Anbindehaltung und der Weidegang. Auf Basis von qualitativen Interviews mit zivilgesellschaftlichen Verbänden und landwirtschaftlichen Verbänden zum Thema Tierwohl in der Milchviehwirtschaft 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 als verhärtet dargestellt werden. Die Analyse der Aussagen der qualitativen Interviewreihe dieser Studie erlaubt die begründete Annahme, dass beide Verbandsgruppen mit den Themenkomplexen Anbindehaltung und Weidehaltung in einem wissenschaftlich orientierten Kommunikationskontext differenziert umgehen. Eine klare Polarisierung der Einstellungen zwischen beiden Verbandsgruppen war im Rahmen dieser Gesprächsformen nicht wahrnehmbar.
Abstract
Background
The clinical presentation of neck-arm pain is heterogeneous with varying underlying pain types (nociceptive/neuropathic/mixed) and pain mechanisms (peripheral/central sensitization). A mechanism-based clinical framework for spinally referred pain has been proposed, which classifies into (1) somatic pain, (2) neural mechanosensitivity, (3) radicular pain, (4) radiculopathy and mixed pain presentations. This study aims to (i) investigate the application of the clinical framework in patients with neck-arm pain, (ii) determine their somatosensory, clinical and psychosocial profile and (iii) observe their clinical course over time.
Method
We describe a study protocol. Patients with unilateral neck-arm pain (n = 180) will undergo a clinical examination, after which they will be classified into subgroups according to the proposed clinical framework. Standardized quantitative sensory testing (QST) measurements will be taken in their main pain area and contralateral side. Participants will have to complete questionnaires to assess function (Neck Disability Index), psychosocial factors (Tampa Scale of Kinesiophobia, Pain Catastrophizing Scale, Depression, anxiety and stress scale), neuropathic pain (Douleur Neuropathique 4 Questions, PainDETECT Questionnaire) and central sensitization features (Central Sensitization Inventory). Follow-ups at three, six and 12 months include the baseline questionnaires. The differences of QST data and questionnaire outcomes between and within groups will be analyzed using (M)AN(C)OVA and/or regression models. Repeated measurement analysis of variance or a linear mixed model will be used to calculate the differences between three, six, and 12 months outcomes. Multiple regression models will be used to analyze potential predictors for the clinical course.
Conclusion
The rationale for this study is to assess the usability and utility of the proposed clinical framework as well as to identify possible differing somatosensory and psychosocial phenotypes between the subgroups. This could increase our knowledge of the underlying pain mechanisms. The longitudinal analysis may help to assess possible predictors for pain persistency.
Klar strukturiert und lernfreundlich dargestellt bietet das Arbeitsrecht mit Bezügen zur Sozialversicherung einen fundierten Einstieg in die Grundlagen des individuellen und kollektiven Arbeitsrechts, des Sozialversicherungs- und Datenschutzrechts sowie der arbeitsrechtlichen Bezüge im Europarecht. Es eignet sich ideal für alle, die sich einen praxisrelevanten Überblick verschaffen wollen von Studierenden des Wirtschaftsrechts und der Wirtschaftswissenschaften bis hin zu Wirtschaftsjuristen und arbeitsrechtlich tätigen Betriebswirten. Eine Sammlung von Übungsfällen und Lösungen mit unterschiedlichem Schwierigkeitsgrad im Anhang erlaubt eine einfache Kontrolle des eigenen Wissensstands. Zahlreiche Übersichten und Beispiele unterstützen das systematische Erlernen des Stoffes. Ob Auffrischung des Wissens für die tägliche Praxis oder optimale Vorbereitung auf anspruchsvolle Klausuren dieses Kompendium ist ein verlässlicher Begleiter in Praxis und Studium. Die Verfasser des Werkes sind zwei Professoren für Wirtschafts- und Arbeitsrecht an der Hochschule Osnabrück, deren richterliche und/oder anwaltliche Berufserfahrungen in das Werk eingeflossen sind.