TY - JOUR A1 - Tran, Duc Hung A1 - Ebeling, Felix T1 - Die risikoadäquate Bestimmung von Eigenkapitalkosten bei konzerninternen Routinefunktionen JF - Der Betrieb N2 - Eigenkapitalkosten sind eine wesentliche Determinante bei der Wertbestimmung von Unternehmen und Unternehmensteilen. Die Eigenkapitalkosten werden regelmäßig mittels des CAPM bestimmt. Für sog. konzerninterne Routinefunktionen mit geringem Risiko stellt diese Bestimmung mittels CAPM ein Problem dar, da börsennotierte Peergroups für eine zuverlässige Bestimmung des Beta-Faktors meist nicht identifizierbar sind. Damit ergeben sich bei Bewertungen von Routineunternehmen Unsicherheiten und Konfliktpotenzial in steuerlichen Betriebsprüfungen. Dieser Beitrag gibt einen Überblick der in der Praxis genutzten Ansätze und stellt eine theoretische Fundierung zur Bestimmung der Eigenkapitalkosten von konzerninternen Routinefunktionen vor. Dabei wird verdeutlicht, dass Eigenkapitalkosten von konzerninternen Routinefunktionen nicht denen des Gesamtkonzerns entsprechen und Praktikeransätze eine grundsätzliche Berechtigung besitzen. Y1 - 2021 SN - 0005-9935 VL - 74 IS - 29 SP - 1553 EP - 1560 ER - TY - CHAP A1 - Hoegen, Anne von A1 - Doncker, Rik W. De A1 - Bragard, Michael A1 - Hoegen, Svenja von T1 - Problem-based learning in automation engineering: performing a remote laboratory aession aerving various educational attainments T2 - 2021 IEEE Global Engineering Education Conference (EDUCON) N2 - During the Covid-19 pandemic, vocational colleges, universities of applied science and technical universities often had to cancel laboratory sessions requiring students’ attendance. These above of all are of decisive importance in order to give learners an understanding of theory through practical work.This paper is a contribution to the implementation of distance learning for laboratory work applicable for several upper secondary educational facilities. Its aim is to provide a paradigm for hybrid teaching to analyze and control a non-linear system depicted by a tank model. For this reason, we redesign a full series of laboratory sessions on the basis of various challenges. Thus, it is suitable to serve different reference levels of the European Qualifications Framework (EQF).We present problem-based learning through online platforms to compensate the lack of a laboratory learning environment. With a task deduced from their future profession, we give students the opportunity to develop own solutions in self-defined time intervals. A requirements specification provides the framework conditions in terms of time and content for students having to deal with the challenges of the project in a self-organized manner with regard to inhomogeneous previous knowledge. If the concept of Complete Action is introduced in classes before, they will automatically apply it while executing the project.The goal is to combine students’ scientific understanding with a procedural knowledge. We suggest a series of remote laboratory sessions that combine a problem formulation from the subject area of Measurement, Control and Automation Technology with a project assignment that is common in industry by providing extracts from a requirements specification. Y1 - 2021 U6 - https://doi.org/10.1109/EDUCON46332.2021.9453925 N1 - 2021 IEEE Global Engineering Education Conference (EDUCON), 21-23 April 2021, Vienna, Austria SP - 1605 EP - 1614 PB - IEEE CY - New York, NY ER - TY - CHAP A1 - Hüning, Felix A1 - Stüttgen, Marcel T1 - Work in Progress: Interdisciplinary projects in times of COVID-19 crisis – challenges, risks and chances T2 - 2021 IEEE Global Engineering Education Conference (EDUCON) N2 - Project work and inter disciplinarity are integral parts of today's engineering work. It is therefore important to incorporate these aspects into the curriculum of academic studies of engineering. At the faculty of Electrical Engineering and Information Technology an interdisciplinary project is part of the bachelor program to address these topics. Since the summer term 2020 most courses changed to online mode during the Covid-19 crisis including the interdisciplinary projects. This online mode introduces additional challenges to the execution of the projects, both for the students as well as for the lecture. The challenges, but also the risks and chances of this kind of project courses are subject of this paper, based on five different interdisciplinary projects Y1 - 2021 U6 - https://doi.org/10.1109/EDUCON46332.2021.9454006 N1 - 2021 IEEE Global Engineering Education Conference (EDUCON), 21-23 April 2021, Vienna, Austria SP - 1175 EP - 1179 PB - IEEE CY - New York, NY ER - TY - JOUR A1 - Hugenroth, Kristin A1 - Borchardt, Ralf A1 - Ritter, Philine A1 - Groß‑Hardt, Sascha A1 - Meyns, Bart A1 - Verbelen, Tom A1 - Steinseifer, Ulrich A1 - Kaufmann, Tim A. S. A1 - Engelmann, Ulrich M. T1 - Optimizing cerebral perfusion and hemodynamics during cardiopulmonary bypass through cannula design combining in silico, in vitro and in vivo input JF - Scientific Reports N2 - Cardiopulmonary bypass (CPB) is a standard technique for cardiac surgery, but comes with the risk of severe neurological complications (e.g. stroke) caused by embolisms and/or reduced cerebral perfusion. We report on an aortic cannula prototype design (optiCAN) with helical outflow and jet-splitting dispersion tip that could reduce the risk of embolic events and restores cerebral perfusion to 97.5% of physiological flow during CPB in vivo, whereas a commercial curved-tip cannula yields 74.6%. In further in vitro comparison, pressure loss and hemolysis parameters of optiCAN remain unaffected. Results are reproducibly confirmed in silico for an exemplary human aortic anatomy via computational fluid dynamics (CFD) simulations. Based on CFD simulations, we firstly show that optiCAN design improves aortic root washout, which reduces the risk of thromboembolism. Secondly, we identify regions of the aortic intima with increased risk of plaque release by correlating areas of enhanced plaque growth and high wall shear stresses (WSS). From this we propose another easy-to-manufacture cannula design (opti2CAN) that decreases areas burdened by high WSS, while preserving physiological cerebral flow and favorable hemodynamics. With this novel cannula design, we propose a cannulation option to reduce neurological complications and the prevalence of stroke in high-risk patients after CPB. Y1 - 2021 U6 - https://doi.org/10.1038/s41598-021-96397-2 SN - 2045-2322 VL - 11 IS - Art. No. 16800 SP - 1 EP - 12 PB - Springer CY - Berlin ER - TY - CHAP A1 - Merkens, Torsten A1 - Hebel, Christoph T1 - Sharing mobility concepts – flexible, sustainable, smart T2 - Proceedings of the 1st UNITED – Southeast Asia Automotive Interest Group (SAIG) International Conference KW - Sharing mobility KW - electro mobility KW - business models KW - mobility behaviour Y1 - 2021 SN - 978-3-902103-94-9 N1 - 1st UNITED-SAIG International Conference, 21-22 APR 2021, Chulalongkorn University, Thailand SP - 43 EP - 44 ER - TY - JOUR A1 - Brockhaus, Moritz K. A1 - Behbahani, Mehdi A1 - Muris, Farina A1 - Jansen, Sebastian V. A1 - Schmitz- Rode, Thomas A1 - Steinseifer, Ulrich A1 - Clauser, Johanna C. T1 - In vitro thrombogenicity testing of pulsatile mechanical circulatory support systems: Design and proof-of-concept JF - Artificial Organs N2 - Thrombogenic complications are a main issue in mechanical circulatory support (MCS). There is no validated in vitro method available to quantitatively assess the thrombogenic performance of pulsatile MCS devices under realistic hemodynamic conditions. The aim of this study is to propose a method to evaluate the thrombogenic potential of new designs without the use of complex in-vivo trials. This study presents a novel in vitro method for reproducible thrombogenicity testing of pulsatile MCS systems using low molecular weight heparinized porcine blood. Blood parameters are continuously measured with full blood thromboelastometry (ROTEM; EXTEM, FIBTEM and a custom-made analysis HEPNATEM). Thrombus formation is optically observed after four hours of testing. The results of three experiments are presented each with two parallel loops. The area of thrombus formation inside the MCS device was reproducible. The implantation of a filter inside the loop catches embolizing thrombi without a measurable increase of platelet activation, allowing conclusions of the place of origin of thrombi inside the device. EXTEM and FIBTEM parameters such as clotting velocity (α) and maximum clot firmness (MCF) show a total decrease by around 6% with a characteristic kink after 180 minutes. HEPNATEM α and MCF rise within the first 180 minutes indicate a continuously increasing activation level of coagulation. After 180 minutes, the consumption of clotting factors prevails, resulting in a decrease of α and MCF. With the designed mock loop and the presented protocol we are able to identify thrombogenic hot spots inside a pulsatile pump and characterize their thrombogenic potential. Y1 - 2021 U6 - https://doi.org/10.1111/aor.14046 SN - 1525-1594 VL - 45 IS - 12 SP - 1513 EP - 1521 PB - Wiley CY - Weinheim ER - TY - CHAP A1 - Olderog, M. A1 - Mohr, P. A1 - Beging, Stefan A1 - Tsoumpas, C. A1 - Ziemons, Karl T1 - Simulation study on the role of tissue-scattered events in improving sensitivity for a compact time of flight compton positron emission tomograph T2 - 2020 IEEE Nuclear Science Symposium and Medical Imaging Conference (NSS/MIC) N2 - In positron emission tomography improving time, energy and spatial detector resolutions and using Compton kinematics introduces the possibility to reconstruct a radioactivity distribution image from scatter coincidences, thereby enhancing image quality. The number of single scattered coincidences alone is in the same order of magnitude as true coincidences. In this work, a compact Compton camera module based on monolithic scintillation material is investigated as a detector ring module. The detector interactions are simulated with Monte Carlo package GATE. The scattering angle inside the tissue is derived from the energy of the scattered photon, which results in a set of possible scattering trajectories or broken line of response. The Compton kinematics collimation reduces the number of solutions. Additionally, the time of flight information helps localize the position of the annihilation. One of the questions of this investigation is related to how the energy, spatial and temporal resolutions help confine the possible annihilation volume. A comparison of currently technically feasible detector resolutions (under laboratory conditions) demonstrates the influence on this annihilation volume and shows that energy and coincidence time resolution have a significant impact. An enhancement of the latter from 400 ps to 100 ps leads to a smaller annihilation volume of around 50%, while a change of the energy resolution in the absorber layer from 12% to 4.5% results in a reduction of 60%. The inclusion of single tissue-scattered data has the potential to increase the sensitivity of a scanner by a factor of 2 to 3 times. The concept can be further optimized and extended for multiple scatter coincidences and subsequently validated by a reconstruction algorithm. Y1 - 2021 SN - 978-1-7281-7693-2 U6 - https://doi.org/10.1109/NSS/MIC42677.2020.9507901 N1 - 2020 IEEE Nuclear Science Symposium and Medical Imaging Conference (NSS/MIC), 31 Oct.-7 Nov. 2020, Boston, MA, USA PB - IEEE CY - New York, NY ER - TY - CHAP A1 - Ulmer, Jessica A1 - Braun, Sebastian A1 - Cheng, Chi-Tsun A1 - Dowey, Steve A1 - Wollert, Jörg T1 - Adapting augmented reality systems to the users’ needs using gamification and error solving methods T2 - Procedia CIRP - 54th CIRP CMS 2021 - Towards Digitalized Manufacturing 4.0 N2 - Animations of virtual items in AR support systems are typically predefined and lack interactions with dynamic physical environments. AR applications rarely consider users’ preferences and do not provide customized spontaneous support under unknown situations. This research focuses on developing adaptive, error-tolerant AR systems based on directed acyclic graphs and error resolving strategies. Using this approach, users will have more freedom of choice during AR supported work, which leads to more efficient workflows. Error correction methods based on CAD models and predefined process data create individual support possibilities. The framework is implemented in the Industry 4.0 model factory at FH Aachen. KW - Augmented Reality KW - Adaptive Systems KW - Gamification KW - Error Recovery Y1 - 2021 U6 - https://doi.org/10.1016/j.procir.2021.11.024 SN - 2212-8271 N1 - CIRP CMS 2021 - 54th CIRP Conference on Manufacturing Systems, September 22-24, 2021, online VL - 104 SP - 140 EP - 145 PB - Elsevier CY - Amsterdam ER - TY - CHAP A1 - Hüning, Felix T1 - Sustainable changes beyond covid-19 for a second semester physics course for electrical engineering students T2 - Blended Learning in Engineering Education: challenging, enlightening – and lasting? N2 - The course Physics for Electrical Engineering is part of the curriculum of the bachelor program Electrical Engineering at University of Applied Science Aachen. Before covid-19 the course was conducted in a rather traditional way with all parts (lecture, exercise and lab) face-to-face. This teaching approach changed fundamentally within a week when the covid-19 limitations forced all courses to distance learning. All parts of the course were transformed to pure distance learning including synchronous and asynchronous parts for the lecture, live online-sessions for the exercises and self-paced labs at home. Using these methods, the course was able to impart the required knowledge and competencies. Taking the teacher’s observations of the student’s learning behaviour and engagement, the formal and informal feedback of the students and the results of the exams into account, the new methods are evaluated with respect to effectiveness, sustainability and suitability for competence transfer. Based on this analysis strong and weak points of the concept and countermeasures to solve the weak points were identified. The analysis further leads to a sustainable teaching approach combining synchronous and asynchronous parts with self-paced learning times that can be used in a very flexible manner for different learning scenarios, pure online, hybrid (mixture of online and presence times) and pure presence teaching. Y1 - 2021 SN - 978-2-87352-023-6 N1 - SEFI 49th Annual Conference, Technische Universität Berlin (online), 13 – 16 September 2021 SP - 1424 EP - 1428 ER - TY - JOUR A1 - Leise, Philipp A1 - Eßer, Arved A1 - Eichenlaub, Tobias A1 - Schleiffer, Jean-Eric A1 - Altherr, Lena A1 - Rinderknecht, Stephan A1 - Pelz, Peter F. T1 - Sustainable system design of electric powertrains - comparison of optimization methods JF - Engineering Optimization N2 - The transition within transportation towards battery electric vehicles can lead to a more sustainable future. To account for the development goal ‘climate action’ stated by the United Nations, it is mandatory, within the conceptual design phase, to derive energy-efficient system designs. One barrier is the uncertainty of the driving behaviour within the usage phase. This uncertainty is often addressed by using a stochastic synthesis process to derive representative driving cycles and by using cycle-based optimization. To deal with this uncertainty, a new approach based on a stochastic optimization program is presented. This leads to an optimization model that is solved with an exact solver. It is compared to a system design approach based on driving cycles and a genetic algorithm solver. Both approaches are applied to find efficient electric powertrains with fixed-speed and multi-speed transmissions. Hence, the similarities, differences and respective advantages of each optimization procedure are discussed. KW - Powertrain KW - stochastic optimization KW - global optimization KW - genetic algorithm Y1 - 2021 U6 - https://doi.org/10.1080/0305215X.2021.1928660 SN - 0305-215X PB - Taylor & Francis CY - London ER -