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The interdisciplinary nature of sustainability accounting – a systematic literature review and a network citation study
No full textSustainability accounting as a distinct discipline has evolved over the last decades and is still expanding. As a multidimensional concept, sustainability accounting, however, relates to various other disciplines and thus provides a suitable setting to examine the extent of interdisciplinarity in accounting research. This paper investigates sustainability accounting in in twofold way. First, it provides a comprehensive and systematic review of academic literature addressing sustainability accounting topics. Based on a systematic search strategy capturing articles in the fields of finance and accounting, management, economics, organization and behavioral research, and international business, we determine a sample of 5,245 articles. Descriptive findings show that equally large proportions of the sample articles are published in accounting, management, and organization journals. Using citation network analysis, we identify existing research clusters within this sample and analyse them with respect to their delineations and interactions. Our results reveal that cluster formation relates to specific subject areas with some clusters showing limited interactions to other subject areas, while other clusters are more “interdisciplinary”. Interviews with influential researchers from the most prominent clusters in the network complement the network analysis results, providing insights into the establishment of paradigms and patterns in academic research that lead to the failure of knowledge integration and impede the transfer of research insights into business and politics
HoMethan - Operation of 5 m³ biogas digesters with manure and organic waste in Middle and South America
No full textTraditional small-scale biogas systems are struggling with several problems, e.g. reliability, limitations in the variety of feedstock, and costs. To overcome these problems a bag-reactor system, which includes stirring-units, was designed. The system has a capacity of 200 kg d 1 input and 5.0 m³ d-1 biogas output. Due to standardized components - available world-wide - the system could be built-up within one day. Also, maintenance and repair are manageable due to the standard components. The system could be operated with different feedstocks, does not need water for dilution and no electricity. From 2015 to 2020 a total of 40 of these biogas plants were installed in South/Middle America. The experiences from the plant operators were collected. Analyzes of gas quality and quantity as well as the quality of the residues were done. It shows that the gas production is stable, and the gas could be used for heating and electricity generation. The nutrition value of the residues is 2.5-times higher compared to the input materials, the plant tolerance also increases. It shows that small-scale biogas plants could be adapted to local requirements. It increases the added value in rural areas, reduces the purchase of fertilizers and fuels and reduces emissions
Efficient Ultrashort Pulsed Laser Processing by Dynamic Spatial Light Modulator Beam Shaping for Industrial Use
No full textWe report on the effect of different transversal beam shapes on the efficiency of ablation processes and the resulting surface characteristics. A possibility to efficiently apply ultrashort pulsed lasers with high average power is beam shaping. By using a cooled reflective based liquid crystal spatial light modulator to generate different spot distributions, it is possible to spatially allocate the available power to avoid excessive high fluences. In our experiments, we determine the optimal fluence to ablate the maximum volume per watt to be in the range of 0.2-0.4 J/cm². Based on this fluence, we increase the number of spots from one to a maximum of twenty to ablate steel in a multilayer scanning-based process. In this context, we examine the influence of different separation distances between the spots on the ablation efficiency and roughness. Subsequently to these investigations, we develop an efficient roughing process with higher ablation rates and a nearly constant roughness
Superimposed beam deflection using acousto-optical deflectors in combination with a galvanometer scanner
No full textSpace and Time in the Universe of the Cell Nucleus after Ionizing Radiation Attacks: A Comparison of Cancer and Non-Cancer Cell Response
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Probabilistic VRU Trajectory Forecasting for Model-Predictive Planning A Case Study: Overtaking Cyclists
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Innovative nanocomposite coatings for radiation shielding on satellites
No full textThe current trend in development of low-cost satellites is based on small dimensions combined with advanced electronics. Traditionally, radiation-sensitive electronics on satellites are protected by tungsten or lead foils, which are high-density materials and contribute significantly to the overall mass of the satellite. Here, we design and investigate temperature-gradient-resistant lightweight silane-based composites containing micro- or nano-particles of W or WO3, taking inspiration from similar approaches in the medical field. While the polymeric matrix provides flexibility under thermal gradients (such as those occurring in satellites during their orbits) and low density, the particles enable shielding from soft X-rays and other radiation. For reference, thin tungsten films were deposited by magnetron sputtering. The properties of the two kinds of coatings were compared and the X-ray protective properties were investigated using both a custom-designed measurement setup and conventional X-ray absorption. The best performing radiation-protective coatings will be launched in a payload experiment on the INFANTE satellite.Poste