92 research outputs found
The relevance of intangible assets in German SMEs
No full textPurpose – The purpose of this paper is to study the perceptions of the advisors and valuers of German associations regarding the relevance of intangible assets in general, and for the purpose
of company succession in particular.
Design/methodology/approach – To perform this study German associations were examined, which play an essential role in company succession in Germany, from both sides of the process.
Conducting a web-survey, 51 answers were received (response-rate 1⁄4 42.5 per cent) which could be used for the analyses.
Findings – Amongst others, the study showed that intangible assets are of a moderate relevance.
However, a large proportion of respondents expect intangible assets to be of greater relevance in the future. The study highlighted that intangibles do have a great impact on the decision-making process of an investor.
Research limitations/implications – The total population of German Association is 135.
The author received answers from 51 associations, which did not fulfil the statistical size to conduct advanced statistical methods. The specific relationship of German associations with small- to
medium-sized enterprises (SMEs) is rather unique compared to similar institutions around the world, therefore, the results may not be replicable in other countries.
Practical implications – The results of this study will help practitioners as well as academics to better understand the relevance of intangible assets in SMEs.
Originality/value – This paper is pioneering in the analysis of the influence of intangible assets in German SMEs for the purpose of company succession.
Keywords Small to medium-sized enterprises, Intangible assets, Investors, Succession, Germany
Paper type Research pape
Disciplinarity and literate activity in science: tracing pathways of becoming, writing and practice
No full textIn 2013, the Next Generation Science Standards outlined eight practices or “habits of mind” that students must possess in order to “do science”. Rather than accept these practices as truth, this dissertation explores, from the perspective of the university scientists, how they came to engage in scientific inquiry on-the-job and across various sites of engagement. Furthermore, I sought to understand how science is taken up in classrooms that are enacting curriculum undergirded by these nationally legislated standards. Specifically, this project focused on the literate practices of participants in the scientific community and in one secondary science. Using a variety of ethnographic methodologies included retrospective accounts, drawing protocols, tracing practice across sites of engagement, and auto-ethnography, this research provides a deep dive into how participants engage in science and create knowledge across sites. Findings from this study suggest a renewed attention to representations of scientific practice that recognizes and grapples with the breadth of resources, both linguistic and semiotic, that adult scientists and students in science classes exhibit in the construction of scientific knowledge.Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2021-08-01The student, Sarah Durst, accepted the attached license on 2019-05-14 at 15:17.The student, Sarah Durst, submitted this Dissertation for approval on 2019-05-14 at 15:21.This Dissertation was approved for publication on 2019-05-20 at 10:38.DSpace SAF Submission Ingestion Package generated from Vireo submission #13974 on 2019-11-26 at 13:00:49Made available in DSpace on 2019-11-26T20:48:59Z (GMT). No. of bitstreams: 2
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A plea for responsible and inclusive knowledge management at the world level
No full textPurpose – This essay aims to draw attention to the idea of a new research approach to knowledge management (KM) labelled responsible KM (rKM) as a possible answer to not only address the consequences of the pandemic but also other present and upcoming societal challenges. Design/methodology/approach – This essay has been prepared by a KM researcher who shares their own personal views and opinion regarding past and current societal developments and based on that offers a potentially new KM direction. Findings – Switching the focus to rKM may help address current and upcoming social challenges that can only be addressed jointly by the global community and which would also involve a new consideration of the“knowledge” resource. Originality/value – The essay proposes a new alternative approach to KM called rKM that is based on ideas that to the author’s knowledge have not been discussed in this way in the contemporary literature on KM.CC BY 4.0Article publication date: 30 December 2021Corresponding author Susanne Durst can be contacted at: [email protected]</p
Universal labeling algebras as invariants of layered graphs
No full textIn this work we will study the universal labeling algebra A(Γ), a related algebra B(Γ), and their behavior as invariants of layered graphs. We will introduce the notion of an upper vertex-like basis, which allows us to recover structural information about the graph Γ from the algebra B(Γ). We will use these bases to show that several classes of layered graphs are uniquely identifi ed by their corresponding algebras B(Γ). We will use the same techniques to construct large classes of nonisomorphic graphs with isomorphic B(Γ). We will also explore the graded structure of the algebra A(Γ), using techniques developed by C. Duff y, I. Gelfand, V. Retakh, S. Serconek and R. Wilson to find formulas for the Hilbert series and graded trace generating functions of A(Γ) when is the Hasse diagram of a direct product of partially ordered sets.Ph. D.Includes bibliographical referencesby Susan Durs
Durst, Anne, \u27The Union of Intellectual Freedom and Cooperation\u27: Learning from the University of Chicago\u27s Laboratory School Community, 1896-1904, Teachers College Record, 107(May, 2005), 958-984.
No full textExamines teaching and curriculum-planning in Dewey\u27s Laboratory School with comparisons to author\u27s experiences today
The effect of environmental turbulence on cyber security risk management and organizational resilience
No full textEven though there is a plethora of research on the role of environmental turbulence in organizational performance in general, little attention has been paid to the effect of environmental turbulence on cyber security risk management and further - organizational resilience. Drawing on the resource-based view and contingency theory, this study investigates how technological and market turbulence influence organizational cyber security risk management (CSRM) and then organizational resilience. Using a data set from 150 European companies, the study findings show how the two types of turbulence have different effects on CSRM in the companies studied. Technological turbulence directly impacts the firms’ cyber security risk maturity while market turbulence has a direct positive affect on firms’ cyber security risk perception. The study also determines the interplay between risk perception and risk maturity and subsequent resilience.CC BY 4.0Corresponding author: E-mail address: [email protected] (S. Durst).The study was supported by a research grant from the National Science center (Poland) in the context of a research project ’Knowledge risks in modern organizations’ (No. 2019/33/B/HS4/02250).</p
The link between supply chain risk management and innovation performance in SMEs in turbulent times
No full textPurpose Acknowledging, on the one hand, the increasing fragility of supply chains and the number of risks involved in supply chain operations and, on the other hand, the role of small- and medium-sized enterprises (SMEs) in supply chains and the high exposure of these firms to risks of different types, this study aims to examine the relationship between supply chain risk management (SCRM) and innovation performance in SMEs. Furthermore, the impact of technological turbulence on this relationship was studied to take into account recent technological changes. Design/methodology/approach Structural equation modelling was carried out on a sample of Turkish SMEs to test the hypotheses developed. Findings The findings presented allow the authors to better understand the link between SCRM and innovation performance in SMEs. More precisely, empirical evidence is provided about the impact of SCRM components such as maturity and ability on innovation performance. Furthermore, the findings show the impact of technological turbulence on both SCRM and innovation performance. Originality/value By focusing on SCRM in SMEs, this paper contributes to the body of knowledge with regard to SCRM in general and with regard to SMEs in particular; research on the latter has only started recently. Moreover, by having studied SMEs from a developing country (other than China), this paper helps to develop a broader and more diverse perspective of SCRM.CC BY 4.0Article publication date: 22 September 2022Corresponding author Susanne Durst can be contacted at: [email protected]</p
Ruth Klüger: la creatività per non “smarrirsi strada facendo”
No full textR. Klüger, a jewish viennese, a US citizen and a germanist, is the Author of two autobiographies “weiter leben”and “unterwegs versore”. Written in a style which alternates between essay and poetry, account and recollection, they are the occasion for the Author to establish a dialogue with the women having as a focus the exchange of experiences and reflections over the status of the feminine emancipation
Erweiterte Navier-Stokes-Gleichungen : Ableitungen und Anwendungen auf Strömungsprobleme
No full textThe present thesis summarises the author’s research work, carried out under the supervision of Prof. Franz Durst, Professor Emeritus, University of Erlangen-Nürnberg, in the field of extended Navier-Stokes equations. Through some of the earlier collaborative work, the author realised that under certain flow situations, the description provided by the classical Navier-Stokes equations did not corroborate with the corresponding experimental measurements. This had puzzled the author and led to a closer look at the derivations of transport equations from the first principles. It was found out that the derivations of the classical equations had certain flaws when employed to solve gas flows with strong density/pressure and temperature gradients which resulted in additional diffusion mass fluxes. It was argued that this additional mass flux needed to be superimposed onto the convective mass fluxes treated in the classical Navier-Stokes equations. Further, it was also necessary to incorporate modified constitutive relationships of molecular transport of momentum and heat in the governing equations. Hence it may be argued that the classical Navier-Stokes equations are only valid when there are no density and temperature gradients in ideal gas flows. The present thesis commences with a summary of development of the classical Navier-Stokes equations based on the existing historical knowledge of fluid mechanics. A brief history of the development of the classical Navier-Stokes equations, consisting of the continuity, momentum and energy equations, are provided, however, taking most recent research efforts into account, providing a summary of the knowledge that existed when the author commenced his own derivations of the basic fluid flow equations in the presence of density and temperature gradients in ideal gas flows. These derivations resulted in a new set of equations, referred to as the extended Navier-Stokes equations. The equations, thus derived in this thesis, were compared with other extended forms of fluid flow equations based on completely different considerations for the causes of differences between the classical and extended equations. Subsequently, investigations were carried out for ideal gas flows through microchannels and capillaries employing the extended Navier-Stokes equations, derived in this thesis. The author’s initial work was on the numerical predictions of gas flows through microchannels and excellent agreement was obtained with the experimental measurements without invoking the Maxwell slip boundary condition at the solid walls. Based on the insight obtained from the numerical simulations, he finally also helped a group of researchers to derive a complete analytical solution to gas flows through microchannels and capillaries. Based on this analytical solution procedure, it is not only possible to obtain accurate description of the velocity distributions but also the pressure distribution along the micro-conduit. More importantly, a characteristic pressure was introduced based on the geometry and physical properties of the gas which was found to describe the characteristics of the flow accurately. Further, accurate numerical descriptions of microchannel flows with separation could also be provided based on the extended Navier-Stokes equations. A backward facing step flow was chosen as an example to demonstrate the usefulness of the extended equations in predicting gas flows with separation and excellent agreements were obtained with DSMC simulations. Subsequently, numerical predictions of gas flows subjected to strong temperature gradients were carried out and the prediction of one dimensional supersonic and hypersonic shock waves in a monoatomic gas was chosen to demonstrate the usefulness of the extended equations. Excellent agreement of computed shock structures with experimental measurements was attained. Comparisons of various shock parameters such as inverse density thickness, density asymmetry quotient and temperature – density separation, were also provided and the extended Navier-Stokes equations were found to perform satisfactorily. Further, the inadequacies of the classical and extended Navier-Stokes equations in predicting hypersonic shock waves were stated. Interestingly, as explained in this thesis, it was possible to provide physically meaningful explanations, employing the extended equations, to some of the unsolved problems such as thermophoresis and thermal transpiration. Further, it was evidently demonstrated that one needed to consider the extended equations even in certain large scale gas flow problems in order to obtain accurate and detailed description of flow and heat transfer characteristics. Finally, the possibilities of further research work, employing these powerful equations, were also identified.Die vorliegende Arbeit fasst die von Prof. Franz Durst, emeritierter Professor der Universität Erlangen-Nürnberg, betreute Forschungsarbeit des Autors im Bereich der erweiterten Navier-Stokes-Gleichungen zusammen. Im Rahmen einer früheren Zusammenarbeit erkannte der Autor, dass die Beschreibung durch die klassischen Navier-Stokes-Gleichungen unter bestimmten Strömungsbedingungen nicht durch die entsprechenden experimentellen Messergebnisse bestätigt wurde. Dies erstaunte den Autor und führte zu einer nähergehenden Betrachtung der Ableitungen der Transportgleichungen von dem ersten Prinzip. Der Autor stellte fest, dass sich die Ableitungen der klassischen Gleichungen als fehlerhaft erwiesen, wenn sie angewandt wurden, um Gasströmungen mit hohen Dichte-, Druck- und Temperaturgradienten, die zu zusätzlichen diffusiven Massenströmungen führten, zu lösen. Es wurde argumentiert, dass dieser zusätzliche Massenstrom den konvektiven Massenströmen, die in den klassischen Navier-Stokes Gleichungen behandelt wurden, hinzugefügt werden mussten. Außerdem war es auch erforderlich, die abgewandelten konstitutiven Beziehungen des Molekulartransports von Impuls und Wärme in die Gleichungen zu integrieren. Daher kann argumentiert werden, dass die klassischen Navier-Stokes-Gleichungen nur Gültigkeit besitzen, wenn es in idealen Gasströmungen keine Dichte- und Temperaturgradienten gibt. Die vorliegende Arbeit beginnt mit einer Zusammenfassung der Entwicklung der klassischen Navier-Stokes-Gleichungen, die auf dem bestehenden, historischen Wissen der Strömungsmechanik basiert. Ein kurzer geschichtlicher Abriss der Entwicklung der klassischen Navier-Stokes-Gleichungen, die die Kontinuitätsgleichung, die Impulsgleichung und die Energiegleichung umfassen, wird aufgezeigt. Dabei wird jedoch auf die jüngsten Forschungsentwicklungen eingegangen und der Wissensstand zu Beginn der eigenen Ableitungen der grundlegenden Strömungsgleichungen bei in idealen Gasströmungen vorkommenden Dichte- und Temperaturgradienten zusammengefasst. Diese Ableitungen führten zu einem neuen Gleichungssystem, auch als erweiterte Navier-Stokes Gleichungen bezeichnet. Die in dieser Arbeit abgeleiteten Gleichungen wurden mit anderen erweiterten Strömungsgleichungen verglichen, die auf völlig unterschiedlichen Betrachtungen beruhten, um Unterschiede zwischen den klassischen und den erweiterten Gleichungen festzustellen. Anschließend wurden unter Anwendung der erweiterten Navier-Stokes-Gleichungen, die in dieser Arbeit abgeleitet wurden, Untersuchungen von idealen Gasströmungen durch Mikrokanäle und Kapillare durchgeführt. Die erste Arbeit des Autors befasste sich mit numerischen Vorhersagen der Gasströmungen durch Mikrokanäle, und es wurde, ohne Bezug auf die Maxwell-Slip Randbedingung an den festen Wänden, eine hervorragende Übereinstimmung mit den experimentellen Messergebnissen erzielt. Basierend auf den Erkenntnissen aus den numerischen Simulationen half er schließlich auch einer Gruppe von Wissenschaftlern, eine vollständige, analytische Lösung der Gasströmungen durch Mikrokanäle und Kapillare abzuleiten. Aufgrund dieser analytischen Lösungsmethode ist es nicht nur möglich, eine genaue Beschreibung der Geschwindigkeitsverteilung, sondern auch der Druckverteilung innerhalb des Mikrokanals zu erhalten. Noch wichtiger ist, dass ein charakteristischer Druck, basierend auf Geometrie und physikalische Eigenschaften des Gases, bestimmt wurde, der die Eigenschaften der Strömung genau beschreibt. Außerdem konnten mit Hilfe der erweiterten Navier-Stokes-Gleichungen genaue numerische Beschreibungen der Strömungen durch Mikrokanäle mit Trennung zur Verfügung gestellt werden. Eine schrittweise rückwärts fließende Strömung wurde als Beispiel gewählt, um die Zweckmäßigkeit der erweiterten Gleichungen für die Vorhersage der Gasströmungen mit Trennung zu zeigen, und hervorragende Übereinstimmungen wurden mit DSMC-Simulationen erzielt. Nachfolgend wurden numerische Berechnungen für Gasströmungen ausgeführt, die sich durch hohe Temperaturgradienten auszeichnen. Die Berechnung eindimensionaler Überschall- und Hyperschallströmungen von Verdichtungsstößen wurden ausgewählt, um die Nützlichkeit der erweiterten Gleichungen zu demonstrieren. Hervorragende Übereinstimmung der berechneten Strukturen der Verdichtungsstöße mit experimentellen Ergebnissen wurde erhalten. Vergleiche verschiedenster Eigenschaften, wie die inverse Dicke der Dichteverteilung und deren Asymmetrie sowie die Temperatur-Dichte-Aufteilung, wurden durch die Berechnungen mit den erweiterten Navier-Stokes-Gleichungen gleichfalls bereitstellt. Eine gute Übereinstimmung mit Experimenten wurde erhalten. Es war interessant, und dies ist in der Dissertation erläutert, dass es gelang, unter Anwendung der Navier-Stokes-Gleichungen eine Reihe von ungelösten Problemen, wie Thermophorese und thermische Transpiration, physikalisch sinnvoll zu erklären. Weiter wurde evident demonstriert, dass man die erweiterten Gleichungen auch bei bestimmten Gasströmungsproblemen zur Anwendung bringen muss, die große geometrische Abmessungen besitzen. Ohne diese Gleichungen erhält man keine genauen und detaillierten Beschreibungen der Strömung und der Wärmeübertragung. Es wird ferner die Notwendigkeit herausgestellt, dass weitere Forschungsarbeiten notwendig sind, um die Möglichkeiten der erweiterten Navier-Stokes-Gleichungen herauszustellen
Intramolecular rhodium carbenoid insertions into aromatic C-H bonds. Preparation of 1-carboalkoxy-1,3-dihydrobenzo[c]thiophene 2,2-dioxides
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