375 research outputs found
A Look in the Mirror: Reflections on Perpetrator History
No full textThis essay analyzes recent academic approaches to Nazi perpetrator history in Germany. The author reflects on postwar images of perpetrators and the juridical definition of perpetration, and discusses their use for the biographical historical research of NS perpetrators. Taking into account modern cultural concepts as gender and generation, Wildt suggests to read perpetrator history as general social history: the »normality« of mass murder during NS rule does not allow us to isolate the history or perpetrators as extraordinary, but must lead us to new perspectives on German society at large.This essay analyzes recent academic approaches to Nazi perpetrator history in Germany. The author reflects on postwar images of perpetrators and the juridical definition of perpetration, and discusses their use for the biographical historical research of NS perpetrators. Taking into account modern cultural concepts as gender and generation, Wildt suggests to read perpetrator history as general social history: the »normality« of mass murder during NS rule does not allow us to isolate the history or perpetrators as extraordinary, but must lead us to new perspectives on German society at large
An Innovative Leadership Effectiveness Measure: Applied Analytic Indicators of High-Consequence Industry Performance
No full textLeadership effectiveness in high-consequence industries has more than a bottom-line fiscal impact; it is linked to critical issues of human safety. Performance, productivity and overall quality of service have to be managed with focus on improvement in systemic safety while simultaneously maintaining a viable and profitable organization. This premise is specifically foremost in the leadership of airline organizations. The Airline Quality Rating has become a recognized and lauded indicator of airline performance in the United States. A valid case is presented herein to confirm that the Airline Quality Rating’s applied analytic methodology effectively provides a tool for assessing organizational leadership. These results provide a benchmark for global adoption in the world airline industry
Editorial: Designing for value change
No full textPrometheus has grown four years older since its last and highly controversial special issue, published in 2017 on the Shaken Baby Debate. But, as always, Prometheus is committed to open discussion and dissemination of scientific research, regardless of the potential backlash or controversy that may ensue from such a venture, a venture that is at the core of authentic scholarship. Since the beginning of 2020, the world has changed irrevocably, making once-held norms seem obsolete in favour of new ways of being in the world and new technologies emerging to face these new ways of living. Although it has been a long-held insight in the philosophy of technology that technical systems are carriers of values, the SARS-CoV-2 pandemic has made manifest how these values, and their incarnations in sociotechnical systems, can likewise change. Prometheus has, since its inception, danced in tandem with the critical interpretations, theories, and methods for understanding innovation, and how innovations fundamentally impact and are impacted by the world in which they emerge and are situated. For this reason, Steffen Steinert, Tristan de Wildt, and I chose to guest edit this special issue on designing for value change and chose Prometheus as its home
Business Valuations Relating to Corporate Liquidations
No full textThis culminating project by Joseph H. Wildt, submitted in partial fulfillment of a Master of Arts degree at Lindenwood Colleges in January 1980, provides an in-depth exploration of business valuation principles specifically in the context of corporate liquidations. The study integrates historical, theoretical, and practical knowledge acquired through academic coursework to analyze valuation methodologies and their applications.
The project begins by tracing the evolution of valuation theory from ancient philosophy to modern economic thought, emphasizing how historical, social, and economic conditions have influenced current valuation practices. It explores foundational theories such as the classical, neoclassical, and institutional schools of thought and highlights the development of the concept of Fair Market Value.
Subsequent chapters delve into key valuation approaches—Market Data, Cost, and Income—explaining their relevance to tangible and intangible assets. Special focus is given to the treatment of intangible assets, including goodwill and going concern value, and their critical role in business appraisal. The study also addresses the legislative and regulatory framework governing valuations, including Internal Revenue Service guidelines and Treasury regulations.
The second part of the project outlines various methods of corporate liquidation, including Sections 331, 332, 333, and 334(b)(2) of the Internal Revenue Code, and examines the corresponding tax consequences. It discusses economic and organizational factors that influence liquidation decisions and presents a detailed case study to illustrate practical application of valuation in a real-world scenario.
The final section emphasizes the necessity of comprehensive business appraisals before executing mergers, acquisitions, or liquidations. The author argues that proper valuation, incorporating both economic behavior and tax implications, is essential for making sound business decisions. Overall, the project reinforces the critical role of the appraiser in navigating complex financial landscapes
Am Grabe ihres großen verdienstvollen Lehrers Herrn Johann David Michaelis Königl. Großbrit. und Churf. Braunschweig-Lüneburg. geheimen Justizraths und Ritters des Königl. Schwedischen Nordstern-Ordens von Dessen nachbenannten Verehrern. Anführer. Karl Wasmann, aus dem Bremischen. J. L. Schedius, aus Ungarn. Chapeaux d'honneur. Baron von Budberg, aus Liefland, G. Lodemann, aus dem Hannöverschen. von Schwengelm, aus Liefland. Trauermarschälle. Bärnhoff, aus Liefland. Freydiener, aus Hamburg. Launitz, aus Liefland. Mannes, a. d. Schleswig. Oppermann, aus Göttingen. Overbeck, aus dem Lüneb. Otto, aus Hannover. Rieth, aus dem Lüneburgischen. Wiehen, aus Hannover. Wildt, aus Hannover
No full textGedächtnisgedicht auf Johann David Michaelis, Theologe u. Orientalist, +22. Aug. 1791Autopsie nach Exemplar der ULB Sachsen-AnhaltVorlageform des Erscheinungsvermerks: Göttingen gedruckt bey Johann Christian Dieterich. 1791
Forschungsorientierter, interdisziplinärer Unterricht in einem multidisziplinären Umfeld
No full textInterdisziplinäre Lehre ist heute in vielen Universitäten in den Leitbildern zur Lehre erwähnt oder festgeschrieben. Die operative Umsetzung von Interdisziplinarität in Lehrveranstaltungen oder Curricula weist jedoch häufig Defizite auf. Dies liegt oftmals in der Unerfahrenheit der Studierenden mit Interdisziplinarität und der geringen didaktischen Erfahrung der Dozierenden in diesem Umfeld.Ich möchte hier ein Konzept für Lehrveranstaltungen an einem praktischen Beispiel von der Universität Zürich aufzeigen, mit welchem Studierende aktiv interdisziplinäre Forschung betreiben und somit ihre Forschungskompetenzen und interdisziplinären Fähigkeiten erweitern können. Dieses Konzept lässt sich besonders gut auf multidisziplinäre Studierendengruppen anwenden.+ ID der Publikation: unilu_8843 + Sprache: Deutsch + Letzte Aktualisierung: 2018-06-13 16:26:5
Value conflicts in energy systems
No full textThis thesis introduces an approach to support the long-term social acceptance of energy systems by addressing value conflicts embedded in regulatory and technical designs. When designing energy systems, the realisation of some values can conflict with the realisation of other values. The decision to deploy energy systems therefore inevitably entails a prioritisation of some values over others. Societal groups that do not agree with this prioritisation may decide to oppose or not to support the deployment and use of these systems. Lack of social acceptance may occur during the planning phase, but also at a later point in time as a result of value change. This can be caused by a growing mismatch between values prioritized in energy systems and how societal groups are affected. To support the social acceptance of energy systems, value conflicts embedded in energy systems need to be addressed. Methods to do so were however lacking. This thesis provides a methodological contribution by demonstrating how the literature on data science and the complexity sciences can be used to address value conflicts. This thesis answers the following research question: How can value conflicts embedded in energy systems be addressed in support of social acceptance?We use probabilistic topic modelling to explore how the academic literature addresses value conflicts. Identified tactics can be used to specify design requirements and policy guidelines in support of the social acceptance of energy systems. Agent-based modelling is used to identify value conflicts embedded in energy systems that result from the heterogeneous properties of the affected population. Agent-based models provide insights about the type of population affected by value conflicts and hence about the severity of the resulting lack of social acceptance. This thesis contributes to the literature on social acceptance by demonstrating how long-term acceptance can be supported by drawing on insights from ethics of technology. Additionally, we provide a systematic and practical approach to integrate human values in the regulatory and technical design of infrastructures, which is critical for supporting the ongoing energy transition.Energie and Industri
Fatigue Analysis and Loading Scenarios of Steel Chain Links used for Subsea Rock Installation
No full textThis study analyses the fatigue failure and the loading scenarios of steel chain links used for suspending a Flexible Fall Pipe during Subsea Rock Installation. For that purpose, OrcaFlex is used to evaluate and quantify the global loading conditions in the chain links during the Subsea Rock Installation process. In Ansys, a Finite Element Model is created which investigates the chain links on a local scale when subjected to the loading conditions from OrcaFlex. Further, through an analytical design process and fatigue testing experiments, fatigue curves are constructed under various conditions. As a result, a method has been established for predicting the fatigue damage factor over the length of the Flexible Fall Pipe chains for various conditions, inter alia water depth, wave height and rock installation rate. Fatigue was found mainly in the upper part of the Flexible Fall Pipe chains. The level of fatigue increases rapidly and further down the Flexible Fall Pipe with increasing working depth and wave height. Additionally, it was found that chain link rotations can increase the peak stresses and the effect is larger with a higher friction factor. For further study, it is recommended to verify the OrcaFlex model by means of tests in a towing tank and the established fatigue curves by means of further fatigue testing experiments.Offshore and Dredging EngineeringOffshore EngineeringMechanical, Maritime and Materials Engineerin
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