University of Applied Sciences Emden Leer
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Sustainable Performance Accounting (SPA) am Beispiel der Bilanzierung von CO2-Emissionen
Full text linkDie Nachhaltigkeitsberichterstattung von Unternehmen hat in den letzten Jahren an Bedeutung gewonnen. Doch herkömmliche Ansätze stoßen an ihre Grenzen, wenn es darum geht, die tatsächliche Nachhaltigkeitsleistung eines Unternehmens zu messen und zu bewerten. In diesem Beitrag wird ein neuer Ansatz vorgestellt: das Sustainable Performance Accounting (SPA), das auf einer Erweiterung der Buchhaltung um eine ESG-Buchhaltung basiert. SPA ermöglicht es Unternehmen, ihre Nachhaltigkeitsleistung systematisch zu erfassen, zu bewerten und zu steuern. Der Beitrag gibt einen Überblick über die Grundlagen von SPA und zeigt anhand eines durchgängigen Beispiels, wie es in der Praxis umgesetzt werden kann. Der Beitrag richtet sich an Interessierte aus Wissenschaft und Praxis sowie Entscheidungsträger:innen, die sich für eine zukunftsorientierte Nachhaltigkeitsbericht-erstattung interessieren
SUPi - Suchtprävention inklusiv
No full textAbstract
Hintergrund und Fragestellung
Das vom Caritasverband für die Diözese Osnabrück entwickelte Gruppentraining „Suchtprävention inklusiv“ (SUPi) greift eine bestehende Versorgungslücke für Menschen mit geistiger Beeinträchtigung auf. Bisher gibt es nur wenig zielgruppenspezifische Angebote im Bereich der Prävention bei problematischem Suchtverhalten und dem Erlernen risikoarmer Verhaltensweisen. Insbesondere unter dem Aspekt einer Anerkennung gem. §20 SGB V zeigt sich, dass es hier für diese Zielgruppe kein anerkanntes Training gibt.
Im Rahmen des Gruppentrainings geht es um die Stärkung eines gesundheitsgerechten Umganges mit Suchtstoffen sowie verhaltensbezogenen Suchtformen. Der Fokus liegt aufgrund der Verbreitung und gesellschaftlichen Akzeptanz auf Alkohol. Die zunehmende Verselbstständigung von Menschen mit geistiger Beeinträchtigung führt dazu, dass zunehmend Suchtmittel konsumiert werden. Die Brisanz liegt in der eingeschränkten Selbstreflexion, die es schwerer möglich macht, die Risiken realistisch einzuschätzen.
Ziel des SUPi-Trainings ist, dass die Teilnehmenden nach dem Training mehr Wissen über gesundheitsverträglichen und -schädlichen Suchtmittelkonsum, dessen Folgen sowie über ihre Einstellungen zum Suchtmittelkonsum haben und sich gesundheitsverträglicher verhalten.
Methoden
Die Wirkungsevaluation (Niederberger/Finne 2021) des Selbstkontrolltrainings SUPi nutzt quantitative und qualitative Methoden. Als besondere Herausforderung ist die geistige Beeinträchtigung der Zielgruppe zu bewerten. Methodisch und inhaltlich ist stärker an der subjektiven Lebenswelt anzusetzen (Moisl 2017). Vor diesem Hintergrund wird eine wissenschaftliche Begleitung im Sinne der „partizipativen Qualitätsentwicklung“ (Wright 2010) durchgeführt.
Der Fokus liegt auf den Teilnehmenden, deren Ausgangssituation, Wahrnehmung und den Effekten des Trainings. Die Wirksamkeit, insbesondere Wissens-, Einstellungs- und Verhaltensänderungen der Teilnehmenden, wird durch Vorher-Nachher-Messungen (Döring/Bortz 2016) überprüft.
Ergebnisse
Das neu erarbeitete SUPi-Trainingsmanual wird vorgestellt, so dass Besonderheiten der Suchtprävention mit Menschen mit geistiger Beeinträchtigung herausgestellt werden. Zudem werden erste Ergebnisse zur Umsetzung und Wirkung des SUPi-Trainings gezeigt.
Diskussion und Schlussfolgerung
Das Material des SUPi-Trainings, Erfahrungen in der Umsetzung des Trainings und erste Ergebnisse der quantitativen Datenerhebungen sollen hinsichtlich zielgruppenspezifischer Besonderheiten diskutiert werden.
Offenlegung von Interessenskonflikten sowie Förderungen
Ich und die Koautorinnen und Koautoren erklären, dass während der letzten 3 Jahre keine wirtschaftlichen Vorteile oder persönlichen Verbindungen bestanden, die die Arbeit zum eingereichten Abstract beeinflusst haben könnten
Artificial Intelligence in Smart Logistics Cyber-Physical Systems: State-of-The-Arts and Potential Applications
No full textLogistics creates tremendous economic value through supporting the trading of goods between firms and customers, thereby improving the welfare of the society. In order to continuously improve the quality of logistics service, a great variety of cyber-physical techniques have been utilized in the modern logistics systems, which help tackle the grand challenges in multiple aspects including time efficiency, economic cost, safety risk and cyber-security. The fast development of artificial intelligence (AI) has gained significant popularity and success in various domains, and hence, it has been adopted to construct high-quality solutions that can facilitate the monitoring, operation and decision in logistics systems. Furthermore, the deployment of advanced sensoring and computing components forms a cyber-physical system (CPS) infrastructure, which promotes the capability and scalability on data acquisition, transmission, storage and processing, thereby enabling the further penetration of AI technologies. Based on the existing advances, this article is devoted to conducting a comprehensive survey of the AI applications in the modern logistics CPSs. In specific, we focus on the AI-based research and industrial solutions that can improve the time/economic efficiency, safety and cyber-security of logistics systems. The potential applications of AI to tackle the remaining challenges are also discussed to investigate the way to continuously improving the quality of logistics service
Alignment of the IEEE Industrial Agents Recommended Practice Standard With the Reference Architectures RAMI4.0, IIRA, and SGAM
No full textIndustrial cyber-physical systems (ICPS) are a key element that acts as the backbone infrastructure for realizing innovative systems compliant with the fourth industrial revolution vision and requirements to realize it. Several architectures, such as the reference architectural model industry 4.0 (RAMI4.0), the industrial Internet reference architecture (IIRA), and the smart grid architecture model (SGAM), have been proposed to develop and integrate ICPS, their services, and applications for different domains. In such architectures, the digitization of assets and interconnection to relevant industrial processes and business services is of paramount importance. Different technological solutions have been developed that overwhelmingly focus on the integration of the assets with their cyber counterpart. In this context, the adoption of standards is crucial to enable the compatibility and interoperability of these network-based systems. Since industrial agents are seen as an enabler in realizing ICPS, this work aims to provide insights related to the use and alignment of the recently established IEEE 2660.1 recommended practice to support ICPS developers and engineers to integrate assets in the context of each one of the three referred reference architectures. A critical discussion also points out some noteworthy aspects that emerge when using the IEEE 2660.1 in these architectures and discusses limitations and challenges ahead
How not to IETF: Lessons Learned From Failed Standardization Attempts
No full textProtocol standards work is an interesting mixture of technical, political, financial, and human factors. Standardization processes require stamina as they may be lengthy, and they demand frustration resistance as they may hold surprises at all stages. While this certainly bears some similarity to academic endeavors, the need to build broader consensus and the potential of far reaching industry impact, among other factors, lead to different incentives and value systems. Peer review perspectives may also differ notably. In this paper, we discuss issues we came across in the past when trying to develop and advance technologies in the IETF or push presumed solid technology solutions towards standardization. We summarize our personal perspectives on the lessons learned
Prevalence, Antimicrobial Resistance and Toxin-Encoding Genes of Clostridioides difficile from Environmental Sources Contaminated by Feces
No full textClostridioides difficile (C. difficile) is the most common pathogen causing antibiotic-associated intestinal diseases in humans and some animal species, but it can also be present in various environments outside hospitals. Thus, the objective of this study was to investigate the presence and the characteristics of toxin-encoding genes and antimicrobial resistance of C. difficile isolates from different environmental sources. C. difficile was found in 32 out of 81 samples (39.50%) after selective enrichment of spore-forming bacteria and in 45 samples (55.56%) using a TaqMan-based qPCR assay. A total of 169 C. difficile isolates were recovered from those 32 C. difficile-positive environmental samples. The majority of environmental C. difficile isolates were toxigenic, with many (88.75%) positive for tcdA and tcdB. Seventy-four isolates (43.78%) were positive for binary toxins, cdtA and cdtB, and 19 isolates were non-toxigenic. All the environmental C. difficile isolates were susceptible to vancomycin and metronidazole, and most isolates were resistant to ciprofloxacin (66.86%) and clindamycin (46.15%), followed by moxifloxacin (13.02%) and tetracycline (4.73%). Seventy-five isolates (44.38%) showed resistance to at least two of the tested antimicrobials. C. difficile strains are commonly present in various environmental sources contaminated by feces and could be a potential source of community-associated C. difficile infections
Advancements in Industrial Cyber-Physical Systems: An Overview and Perspectives
No full textCyber-physical systems (CPSs) have attracted increasing attention in recent years due to their promise for substantial and long-term benefits to society, economy, environment, and citizens. In addition, the rapid advances in computing, communication, and storage technologies have resulted in a revolution in the information communication technology domain and domination in the industry context. The utilization of CPSs in industrial settings has led to industrial cyber-physical systems (ICPSs), which, in conjunction with the information-driven interactions, enables large-scale cooperation in industrial facilities and among all the stakeholders of the value chain. Hence, the research on ICPSs is essential, especially with respect to the engineering of such systems for industrial applications. This article presents an overview of recent developments in ICPSs. We first introduce the architecture of ICPSs. Then, we review the developments of ICPSs in relevant research domains. Finally, this article concludes by presenting some potential future research directions on ICPSs
There Are no Major Age Effects for UX Aspects of Voice User Interfaces Using the Kano Categorization
No full textVoice user interface (VUI) evaluation often focuses on user experience (UX) quality measurement of UX aspects for VUIs. However, it is crucial to differ among these UX aspects concerning their relevance to specific target groups, like different usage contexts, or user characteristics such as age. Therefore, we identified
potential age-specific characteristics and determine their nature, if any. We applied the Kano model using an age-segmentation to categorize these 32 UX aspects based on VUI user data (N = 384). Our findings reveal that UX aspects of VUIs are broadly consistent across all age groups, and VUI developers and researchers
should consider the important ones. Some age effects are visible and could impact the success of VUIs
Vertrauen
No full textDieses Kapitel beschäftigt sich mit dem Problem, dass den Menschen innerhalb einer Organisation kein Vertrauen entgegengebracht wird. Vertrauen schafft ein positives und kooperatives Arbeitsumfeld, in dem Menschen mutig sein können und Risiken eingehen. Zudem trägt Vertrauen zum Aufbau langfristiger Beziehungen bei, die in Zeiten des Fachkräftemangels sehr wichtig sind, um Fluktuation zu vermeiden
Next Generation Logistics CargoTube: Carbon Neutral High Throughput Logistics By Low-pressure Tube Transportation
No full textCargoTube is an innovative approach for decarbonized, efficient, effective, and safe transport. Carbon neutral operation providing high-speed movement of goods enables a sustainable link between urban and economic regions, such as production facilities. Air resistance causes the vast majority of the energy consumption in high-speed transportation. The losses by air friction scale with the velocity cubed and are unavoidably lost by aero- and thermodynamic laws. The straightforward solution operates the transportation within a tube at 100-1000 fold reduced air pressure. Low-pressure tube transport employs existing technology with low infrastructure requirements for high-throughput cargo applications based on hyperloop technologies. CargoTube is quicker and less costly to deploy, but complementary to and compatible with emerging hyperloop standards and technologies