Refine
Year of publication
Document Type
- Article (1440)
- Part of a Book (585)
- Conference Proceeding (481)
- Book (386)
- Moving Images (172)
- Other (164)
- Report (40)
- Working Paper (39)
- Part of Periodical (37)
- Sound (33)
Language
- German (2663)
- English (730)
- Portuguese (7)
- Multiple languages (2)
- Spanish (2)
- French (1)
- Dutch (1)
- Russian (1)
Is part of the Bibliography
- yes (3407) (remove)
Keywords
- Nachhaltigkeit (23)
- Kommunikation (8)
- Sustainability (8)
- Logistik (7)
- Digitalisierung (6)
- Physiotherapie (6)
- Solarthermie (6)
- physiotherapy (6)
- Electroporation (5)
- Nutritional footprint (5)
Institute
- Fakultät WiSo (2116)
- Fakultät AuL (673)
- Institut für Management und Technik (153)
- Institut für Duale Studiengänge (137)
- Institut für Kommunikationsmanagement (137)
- Fakultät IuI (88)
- Institut für Theaterpädagogik (45)
- Präsidium Hochschule Osnabrück (27)
- Fakultät MKT (21)
- LearningCenter (6)
Evaluation im Kulturbetrieb
(2010)
Evaluation im Kulturbetrieb
(2019)
Real Time Acting
(2014)
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.
Objectives
To develop a time-efficient motor control (MC) test battery while maximising diagnostic accuracy of both a two-level and three-level classification system for patients with non-specific low back pain (LBP).
Design
Case–control study.
Setting
Four private physiotherapy practices in northern Germany.
Participants
Consecutive males and females presenting to a physiotherapy clinic with non-specific LBP (n=65) were compared with 66 healthy-matched controls.
Primary outcome measures
Accuracy (sensitivity, specificity, Youden index, positive/negative likelihood ratio, area under the curve (AUC)) of a clinically driven consensus-based test battery including the ideal number of test items as well as threshold values and most accurate items.
Results
For both the two and three-level categorisation system, the ideal number of test items was 10. With increasing number of failed tests, the probability of having LBP increases. The overall discrimination potential for the two-level categorisation system of the test is good (AUC=0.85) with an optimal cut-off of three failed tests. The overall discrimination potential of the three-level categorisation system is fair (volume under the surface=0.52). The optimal cut-off for the 10-item test battery for categorisation into none, mild/moderate and severe MC impairment is three and six failed tests, respectively.
Conclusion
A 10-item test battery is recommended for both the two-level (impairment or not) and three-level (none, mild, moderate/severe) categorisation of patients with non-specific LBP.
Mit der Öffnung der Hochschulen rücken beruflich vorgebildete Personen aus dem Berufsfeld der Gesundheitsversorgung auch ohne formale Hochschulzugangsberechtigung in den Kreis der Zielgruppen der Hochschulbildung. Diese Personen wählen wissenschaftliche Zertifikatsangebote im Übergang vom beruflichen zum hochschulischen Lernen, um auf dem aktuellsten Stand des Wissens weitergebildet zu werden. Im Rahmen der zeitlich kleineren Bildungseinheiten der Zertifikatsangebote streben sie mit Blick auf zukünftige Herausforderungen im Gesundheitswesen danach, einen wissenschaftlich fundierten Kompetenzaufbau und -ausbau in einem klar definierten Themenfeld zu erhalten, ohne dafür zwangsläufig ein vollständiges Studium absolvieren zu müssen.
Die Zielgruppe dieser nicht-traditionell Studierenden ist durch eine starke Heterogenität u.a. hinsichtlich Alter, Berufsbiografie und Familienverpflichtungen geprägt. Die besondere Angebots- und Organisationsstruktur der wissenschaftlichen Zertifikatsangebote ist auf diese Zielgruppe ausgerichtet. Begleitend zu der didaktischen Ausgestaltung des Curriculums sowie der methodischen Vernetzung von Theorie und Praxis ist die Wertschätzung und Validierung bereits beruflich erworbener Kompetenzen ein Anliegen der Zielgruppe. Insofern erweisen sich gezielte Beratungs- und Unterstützungsmaßnahmen, eine zentrierte Förderung der Selbstreflexionsfähigkeit sowie eine individuelle Lern(fortschritts)begleitung zur aktiven Teilnahme an der wissenschaftlichen Weiterbildung als hilfreich. In diesem Beitrag werden Erfahrungen aus pilotierten Zertifikatsangeboten der wissenschaftlichen Weiterbildung und empirische Erkenntnisse aus dem BMBF-geförderten Projekt KeGL vorgelegt.
Research into positive aspects of the psyche is growing as psychologists learn more about the protective role of positive processes in the development and course of mental disorders, and about their substantial role in promoting mental health. With increasing globalization, there is strong interest in studies examining positive constructs across cultures. To obtain valid cross-cultural comparisons, measurement invariance for the scales assessing positive constructs has to be established. The current study aims to assess the cross-cultural measurement invariance of questionnaires for 6 positive constructs: Social Support (Fydrich, Sommer, Tydecks, & Brähler, 2009), Happiness (Subjective Happiness Scale; Lyubomirsky & Lepper, 1999), Life Satisfaction (Diener, Emmons, Larsen, & Griffin, 1985), Positive Mental Health Scale (Lukat, Margraf, Lutz, van der Veld, & Becker, 2016), Optimism (revised Life Orientation Test [LOT-R]; Scheier, Carver, & Bridges, 1994) and Resilience (Schumacher, Leppert, Gunzelmann, Strauss, & Brähler, 2004). Participants included German (n = 4,453), Russian (n = 3,806), and Chinese (n = 12,524) university students. Confirmatory factor analyses and measurement invariance testing demonstrated at least partial strong measurement invariance for all scales except the LOT-R and Subjective Happiness Scale. The latent mean comparisons of the constructs indicated differences between national groups. Potential methodological and cultural explanations for the intergroup differences are discussed. (PsycINFO Database Record (c) 2019 APA, all rights reserved)
Positive factors are increasingly recognized in the field of psychology, however, few studies have investigated the longitudinal measurement invariance (LMI) and reciprocal associations of positive core constructs, such as happiness, life satisfaction and positive mental health. This study evaluated the LMI of these constructs over four years in a Chinese Student Sample (n = 4400) using the Subjective Happiness Scale (SHS), the Satisfaction with Life Scale (SWLS) and the Positive Mental Health Scale (PMH-scale). The longitudinal reciprocal associations of the constructs were examined within a random intercept cross-lagged panel model (RI-CLPM). The results show that the SHS, SWLS and PMH-scale are measurement invariant over time and that the constructs are positively inter-related, but show different reciprocal patterns over time.
Wann waren Sie das letzte Mal für längere Zeit offline? Sie können sich nicht erinnern? So geht es vielen Arbeitnehmern, die sowohl im Privat- als auch im Berufsleben „permanently online, permanently connected“ sind. Unternehmen und Beschäftigte suchen deshalb nach Wegen, die Nutzung digitaler Medien einzuschränken.
Wie der Beitrag von Leoni Bieckmann zeigt, wollen Beschäftigte vor allem eines, nämlich selbst entscheiden, wie sie sich zwischen „Always Online“ und „Digital Detox“ bewegen.
Die sechs Aufsätze der ersten CCJ-Ausgabe des Jahres 2020 sind allesamt aus aktuellen Bachelor- und Masterarbeiten hervorgegangen. Sie zeigen das breite Spektrum von Themen, mit denen sich eine Querschnittsdisziplin wie das Kommunikationsmanagement befasst.
Inhalt:
Editorial (Dagmar Schütte, Detlev Dirkers, Susanne Knorre)
Zwischen „Always Online“ und „Digital Detox“
Strategien von Unternehmen und Beschäftigten, die Nutzung digitaler Medien zur Stressreduktion einzugrenzen (Leoni Bieckmann)
Der Büroraum als Katalysator neuer Organisationsformen
Ein Beitrag zu einem unterschätzten Mittel der Internen Kommunikation (Conny Reinhard)
Olympia-Übertragung im öffentlich-rechtlichen Rundfunk
Zum Einfluss strategischer Frames auf die Medienberichterstattung (Lena Küpper)
Fakten vs. Fiktionen? Ergebnisse eines Vergleichs des kommunikations-wissenschaftlichen und des journalistischen Diskurses über Social Bots (Wiebke Beck)
Strategische Rechtskommunikation als Berufsperspektive für das Kommunikationsmanagement - Theorie und Praxis der Begleitung von Rechtsstreitigkeiten durch PR (Henrike Determann, Nino Ostheim)
Narrative für Nachhaltigkeit: Geschichten über Gelingendes erzählen (Marian Hüer)
Zierpflanzen termingerecht und den Qualitätsansprüchen entsprechend produzieren
Eine termin- und qualitätsgerechte Zierpflanzenproduktion setzt solides Wissen über die Pflanzenansprüche voraus. Dargestellt werden
- Wirkungen der Wachstumsfaktoren,
- Steuerungsmöglichkeiten bei verschiedenen Kulturabschnitten,
- Aufbereitung der Produkte,
- Beispiele für Produktionsmethoden marktrelevanter Topfpflanzen und Schnittblumen.
Die Produktion von Topfpflanzen umfasst die Kultur von Beet- und Balkonpflanzen, Topfstauden und Zimmerpflanzen. Die Datensammlung enthält Produktionsverfahren, welche anhand produktionstechnischer, arbeits- und betriebswirtschaftlicher Kennzahlen beschrieben sind. Unter www.ktbl.de gibt es eine kostenfreie Excel-Anwendung für betriebsindividuelle Berechnungen.
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.
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.
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 aim of this qualitative study was to identify a practice level model that could explain a sustained change in nutritional behavior.
Methods
The study used three data inputs from four interviewees, one merged input from a married couple, as narrative interviews. The interviews were analyzed using grounded theory.
Results
Coexistence of a certain suffering and a triggering episode lead to the decision to change nutritional life-style by all interviewed. Maintenance of the self-determined newly learned nutritional behavior was supported by subject-related intrinsic motivation, the ability to reflect, and a low expectation of success from the behavioral change. Environment-related factors were identified as support from life-partner and peers. Subjects reported that the sustained nutritional behavior change impacted their holistic health through subject-perceived improved life quality, increase in the number of social contacts, and a change in personal attitudes and perception. The analysis remains limited, and at best hypothesis generating, in that only three data inputs from four interviewees were used.
Conclusion
In this hypothesis-generating narrative interview study of four study subjects, volition, personal decision making, and long-term motivation (though not external determination) seemed to sustain a change in newly learned nutritional behavior.
Studies on nutrition have historically concentrated on food-shortages and over-nutrition. The physiological states of feeling hungry or being satiated and its dynamics in food choices, dietary patterns, and nutritional behavior, have not been the focus of many studies. Currently, visual analytic using easy-to-use tooling offers applicability in a wide-range of disciplines. In this interdisciplinary pilot-study we tested a novel visual analytic software to assess dietary patterns and food choices for greater understanding of nutritional behavior when hungry and when satiated. We developed software toolchain and tested the hypotheses that there is no difference between visual search patterns of dishes 1) when hungry and when satiated and 2) in being vegetarian and non-vegetarian. Results indicate that food choices can be deviant from dietary patterns but correlate slightly with dish-gazing. Further, scene perception probably could vary between being hungry and satiated. Understanding t he complicated relationship between scene perception and nutritional behavioral patterns and scaling up this pilot-study to a full-study using our introduced software approaches is indispensable.
Background
We explore the association between bone T-scores, used in osteoporosis diagnosis, and functional status since we hypothesized that bone health can impact elderly functional status and indirectly independence.
Methods
In a cross-sectional study (2005–2006) on community dwelling elderly (> = 75 years) from Herne, Germany we measured bone T-scores with Dual-energy X-ray Absorptiometry, and functional status indexed by five geriatric tests: activities of daily living, instrumental activities of daily living, test of dementia, geriatric depression score and the timed-up-and-go test, and two pooled indexes: raw and standardized. Generalized linear regression was used to determine the relationship between T-scores and functional status.
Results
From 3243 addresses, only 632 (19%) completed a clinical visit, of which only 440 (male∶female, 243∶197) could be included in analysis. T-scores (−0.99, 95% confidence interval [CI], −1.1–0.9) predicted activities of daily living (95.3 CI, 94.5–96.2), instrumental activities of daily living (7.3 CI, 94.5–96.2), and timed-up-and-go test (10.7 CI, 10.0–11.3) (P< = 0.05). Pooled data showed that a unit improvement in T-score improved standardized pooled functional status (15 CI, 14.7–15.3) by 0.41 and the raw (99.4 CI, 97.8–101.0) by 2.27 units. These results were limited due to pooling of different scoring directions, selection bias, and a need to follow-up with evidence testing.
Conclusions
T-scores associated with lower functional status in community-dwelling elderly. Regular screening of osteoporosis as a preventive strategy might help maintain life quality with aging.
Longitudinal analysis investigates period (P), often as years. Additional scales of time are age (A) and birth cohort (C) Aim of our study was to use ecological APC analysis for women breast cancer incidence and mortality in Germany. Nation-wide new cases and deaths were obtained from Robert Koch Institute and female population from federal statistics, 1999–2008. Data was stratified into ten 5-years age-groups starting 20–24 years, ten birth cohorts starting 1939–43, and two calendar periods 1999–2003 and 2004–2008. Annual incidence and mortality were calculated: cases to 100,000 women per year. Data was analyzed using glm and apc packages of R. Breast cancer incidence and mortality increased with age. Secular rise in breast cancer incidence and decline in mortality was observed for period1999-2008. Breast cancer incidence and mortality declined with cohorts; cohorts 1950s showed highest incidence and mortality. Age-cohort best explained incidence and mortality followed by age-period-cohort with overall declining trends. Declining age-cohort mortality could be probable. Declining age-cohort incidence would require future biological explanations or rendered statistical artefact. Cohorts 1949–1958 could be unique in having highest incidence and mortality in recent time or future period associations could emerge relatively stronger to cohort to provide additional explanation of temporal change over cohorts.
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. Policy research publications were reviewed using
Methods
qualitative meta-policy approach. We used comparative case-study. Recent food and nutrition policies of G20 nations of India and Germany were evaluated. India has primarily targeted her public distribution system and Germany has primarily targeted her food markets in order to
Results
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.
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.
Primary Liver Cancers : Connecting the Dots of Cellular Studies and Epidemiology with Metabolomics
(2023)
Liver cancers are rising worldwide. Between molecular and epidemiological studies, a research gap has emerged which might be amenable to the technique of metabolomics. This review investigates the current understanding of liver cancer’s trends, etiology and its correlates with existing literature for hepatocellular carcinoma (HCC), cholangiocarcinoma (CCA) and hepatoblastoma (HB). Among additional factors, the literature reports dysfunction in the tricarboxylic acid metabolism, primarily for HB and HCC, and point mutations and signaling for CCA. All cases require further investigation of upstream and downstream events. All liver cancers reported dysfunction in the WNT/β-catenin and P13K/AKT/mTOR pathways as well as changes in FGFR. Metabolites of IHD1, IDH2, miRNA, purine, Q10, lipids, phosphatidylcholine, phosphatidylethanolamine, acylcarnitine, 2-HG and propionyl-CoA emerged as crucial and there was an attempt to elucidate the WNT/β-catenin and P13K/AKT/mTOR pathways metabolomically.
Quo vadis Oecotrophologie?
(2021)
Design knowledge on smart glasses-based systems is scarce. Utilizing literature analysis on software development publications, insights from the design and implementation of four smart glasses-based systems and expert interviews, we elicited 16 design principles to provide guidance in the development of future service support systems. Heuristic Theorizing is an abductive Design Science Research method, hitherto far too little known or little noticed, which was applied to conduct the research. We contribute to theory and practice with applicable design principles to support the development of smart glasses-based systems. Phenomena known to have an impact on the adoption of smart glasses are addressed by these design principles.
The development of augmented reality glasses is still ongoing and faces barriers in diffusion and concerns about their impact on users, organizations and society. The study aims to find sufficient solutions for this struggling digital innovation and to provide guidance for the implementation of augmented reality glasses in design-oriented projects. During a 3-year consortium research, acceptance and privacy have been identified as major phenomena that influence the adoption of augmented reality glasses in the logistics domain. To forge ahead digital innovation research, the focus of the presented research lies on the diffusion of this technology with design knowledge for the development of augmented reality glasses-based systems. Evidence and artifacts contribute to the still limited knowledge of system design based on augmented reality glasses from a domain-specific instantiation and an implementation framework.
In this paper, we introduce a framework to identify domain specific use cases for smart glasses in the domain of logistics services. We further present and evaluate our framework through its application in a single case study in a wholesale warehouse. We contribute to theory and practice by presenting an approach to identify, define and describe application scenarios for the adoption of smart glasses in the logistics domain, and by enriching the current body of knowledge on digitalization, service support systems and wearables. Therefore, our research falls into line with the second topic. We directly address current challenges in logistics, one of Germany’s major economic sectors, regarding the implementation of new or advanced services with smart glasses. The presented case study is embedded in the digitalization project Glasshouse. The processes of two logistics services providers are the main research subjects in this project. In contrast to this, we focus on a third logistic service provider in this paper, to evaluate the transferability of our findings.
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.
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.
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
Bilanzen
(2013)
Das Lehrbuch vermittelt die Grundzüge der Bilanzierung nach internationalen Rechnungslegungsvorschriften IAS/ IFRS und nach neuem deutschem HGB, gemäß BilMoG. Es entspricht dem Curriculum, nach dem an deutschen und ausländischen Hochschulen Bilanzierung bzw. Accounting gelehrt wird.
Zahlreiche Beispiele und eine durchgängige Fallstudie veranschaulichen den Lernstoff.
Durch die Vermittlung von internationalem Wissen im Accounting ist es besonders für Studierende, die ein Auslandssemester planen, zu empfehlen.
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.
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 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.
Das Buch behandelt den Lehrinhalt für internationales Rechnungswesen nach IFRSs. Das Lehrkonzept besteht darin, den Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und Konten enthalten. Weiterhin können mehr als 300 Klausuraufgaben und Lösungen über die im Text eingefügten QR-Codes heruntergeladen werden. Die Bücher helfen, sich auf Ihre Rechnungswesen-Klausur vorzubereiten.
Alle Kapitel beschreiben ihre Lernziele, geben einen Überblick, erläutern den Inhalt unter Bezug auf die relevanten IAS/IFRSStandards und deren Paragrafen, führen Fallstudien durch Übersichtsdatenblätter ein und erläutern die Schritte im Rechnungswesen vollständig unter Angabe von Buchungssätzen und Konten.
Der Text enthält So-wird-es-gemacht Abschnitte, um knappe und präzise Arbeitsanleitungen für eigene Berechnungen zu geben. Jedes Kapitel endet mit einer Zusammenfassung, Arbeitsdefinitionen für neu eingeführte Fachbegriffe der Bilanzierungssprache und Testfragen mit Lösungen.
Oleamide is used as a lubricant in the manufacturing and application of polypropylene (PP) medical devices. Samples of PP were prepared with 0, 1500, and 15 000 ppm oleamide content as lubricant. The samples were either left non-sterile, sterilized with ethylene oxide (ETO), γ-radiation (γ) or autoclaved (A) and stored for up to 4 weeks. To determine the oleamide bulk-to-surface distribution depending on sterilization method and storage time an extraction method and a washing technique were applied. The oleamide content was determined by gas chromatography (GC-FID) and compared with the coefficient of friction (COF). The COF dependent on the measured lubricant content at the surface. The content of lubricant on the surface depends on the type of sterilization: ETO increased the lubricant content to some extent, γ-sterilization and autoclaving reduced it. After storage, no migration of the lubricant to the surface could be detected.
Führungskräfte in Nonprofit-Organisationen befinden sich in sich stetig wandelnden Handlungsfeldern. Damit sie in dieser Komplexität konstruktiv agieren können, sind Kompetenzen erforderlich: Ganz zentral ist die Fähigkeit, sich initiativ und eigenverantwortlich mit den Herausforderungen unserer Zeit auseinanderzusetzen und im besten Fall geeignete Lösungen dafür zu finden sowie diese zielführend kommunizieren zu können. Aus diesem Grund wird genau diese Fähigkeit bei Studierenden aus den Masterstudiengängen Management in Nonprofit-Organisationen und Soziale Arbeit der Hochschule Osnabrück gefördert.
Im Rahmen des Moduls Handlungsfelder II entwickelten rund 30 Studierende im Wintersemester 2021/2022 in einer Denkwerkstatt Forschungsergebnisse und Lösungsideen zum Thema „Osnabrück 2030 – Nachhaltigkeit“. Die Studierenden wählten in einem partizipativen Prozess ihre eigenen Schwerpunktthemen wie zum Beispiel Mobilität oder Bildung aus und arbeiteten dann ein Semester lang an den Inhalten. Bei der Erarbeitung wurden sie durch Marlene Eimterbäumer begleitet, die Modelle, Methoden und Coaching zur Unterstützung bereit stellte. Die Modelle und Methoden finden sich teilweise in den Beiträgen der Studierenden wieder (unter anderem das Socio Ecological Model und der Business Model Canvas).
Am Ende des Semesters stand eine Präsentation vor den Kommiliton*innen, der Lehrenden und auch vor externen Gästen, die aus unterschiedlichen Expertisegebieten im Themenbereich Nachhaltigkeit kamen und dementsprechend Feedback aus der Praxis geben konnten. Die Entwicklung des Moduls erfolgte durch Gesa Birnkraut und Marlene Eimterbäumer und wurde von der Hochschule im Rahmen der Innovativen Lehre an der Fakultät Wirtschafts- und Sozialwissenschaften gefördert. Für die Studierenden stellte das Modul durchaus eine Herausforderung dar, denn in der Denkwerkstatt musste unter hoher Komplexität stark prozessbezogen gearbeitet werden im Gegensatz zu der sonstigen hohen Ergebnisorientierung. Die durchweg sehr guten Ergebnisse zeigen, dass der Einsatz und die kontinuierliche Kommunikation und Zusammenarbeit gelohnt haben.
Aufgeteilt ist das vorliegende Buch in die fünf Themen: Mobilität, nachhaltige Beschaffung, nachhaltige Bildung, Stadtplanung und Wirtschaft. Zu diesen Themen finden Sie jeweils erst einen Beitrag der Forscher*innen und darauffolgend einen Beitrag zur Darstellung einer Lösungsidee.
Der Begriff Arbeiten 4.0 umschreibt die fortschreitende Digitalisierung der Wirtschaft, aus dem
vielfältige Impulse und Veränderungen für den Arbeitsmarkt hervorgehen. IT-Zukunftsthemen
wie z.B. Industrie 4.0, Internet der Dinge, Big Data und Cloud Computing erfordern dabei neue
Kompetenzen von Mitarbeitern.
In der Literatur und der unternehmerischen Praxis wurde bislang nur unzureichend berücksichtigt, inwiefern die zur Digitalisierung benötigten Kompetenzen auch dem Leitbild einer nachhaltigen Entwicklung entsprechen. So verspricht die Digitalisierung von Unternehmensprozessen und Wertschöpfungsketten zukünftig ein potenziell maßgebliches Instrumentarium zur Erreichung von Nachhaltigkeitszielen zu werden.
Daher geht die vorliegende Untersuchung der Fragestellung nach, inwieweit die Digitalisierung
von mittelständischen Unternehmen als ein relevanter Treiber für eine nachhaltige Entwicklung
wahrgenommen und reflektiert wird. Zu diesem Zweck werden die Ergebnisse einer explorativen Stellenanzeigenanalyse vorgelegt, mit der 23.696 Stellenanzeigen aus Jobportalen für Stellenausschreibungen aus dem deutschen Mittelstand untersucht worden sind. Im Zuge der Analyse ist ermittelt worden, welche Bedeutung die beiden forschungsleitenden Konzepte der nachhaltigen Entwicklung und Digitalisierung derzeit am Arbeitsmarkt besitzen und welche Berufsbilder in diesem Umfeld nachgefragt werden. Die Ergebnisse zeigen, dass das Leitbild einer
nachhaltigen Entwicklung bei Personalbeschaffungsmaßnahmen nur von geringer Bedeutung
ist, aber in diesem Zusammenhang insbesondere technisch-entwicklungsorientierte sowie betriebswirtschaftlich-managementorientierte Berufsbilder gesucht werden.
Die Arbeit ist das Teilergebnis einer Forschungsgruppe, die sich im Rahmen eines von der
„Deutschen Bundesstiftung für Umwelt (DBU)“ geförderten Projekts mit der Digitalisierung
der mittelständischen Wirtschaft beschäftigt.