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Datenschutz und der 25.5.2018, wie ein Damoklesschwert scheinen beide Begriffe zurzeit im Raum zu stehe. Jeder weiß oder sollte zumindest um das Inkrafttreten der europäischen DSGVO am 25.5.2018 wissen. Viel wurde über wesentliche Neuerungen im Datenschutzrecht berichtet. Nicht zuletzt über gesteigerte organisatorische Anforderungen, Dokumentationspflichten und drohende Bußgelder. Doch was bedeuten diese Neuerungen ganz konkret für die Praxis des Steuerberaters? Anders als man vermuten könnte, werden die datenschutzrechtlichen Neuerungen nicht nur im Bereich der Kanzleiorganisation relevant. Auch im Steuerverwaltungsverfahren sieht sich der Steuerberater datenschutzrechtlichen Fragestellungen gegenüber, bspw. dann, wenn die Finanzbehörden bei der Verarbeitung der personenbezogenen Daten des Mandanten gegen die DSGVO verstoßen. Gleiches gilt in Bereichen des Beschäftigtendatenschutzes. Sowohl der Kanzleiinhaber selbst, als auch seine Arbeitgeber-Mandanten haben die Vorschriften des Beschäftigtendatenschutzes einzuhalten. Der Steuerberater benötigt datenschutzrechtliches Know How, welches unmittelbar seine tägliche Praxis betrifft. Andernfalls besteht das Risiko, dass dieser mit mehr Fragen, als Antworten zurück bleibt.
Nach einem intensiven politischen Diskurs wurde im vergangenen Jahr die Datenschutz-Grundverordnung (DSGVO) verabschiedet. Die DSGVO ersetzt zum 25.5.2018 die bislang geltende, aus dem Jahre 1995 stammende Datenschutz-Richtlinie 95/46/EG. Die Novellierung des Datenschutzrechts bringt zahlreiche neue Anforderungen mit sich. Unternehmen sind daher gezwungen, sich auf die Änderungen einzustellen, ihre datenschutzrelevanten Prozesse im Hinblick auf die neuen Anforderungen zu überprüfen und bis zum Mai 2018 an der DSGVO auszurichten. Der Beitrag gibt einen kurzen Überblick über die zentralen Aspekte der Datenschutzreform und die damit einhergehenden Herausforderungen für Unternehmen.
Because of customer churn, strong competition, and operational inefficiencies, the telecommunications operator ME Telco (fictitious name due to confidentiality) launched a strategic transformation program that included a Business Process Management (BPM) project. Major problems were silo-oriented process management and missing cross-functional transparency. Process improvements were not consistently planned and aligned with corporate targets. Measurable inefficiencies were observed on an operational level, e.g., high lead times and reassignment rates of the incident management process.
The efficiency concepts of Bahadur and Pitman are used to compare the Wilcoxon tests in paired and independent survey samples. A comparison through the length of corresponding confidence intervals is also done. Simple conditions characterizing the dominance of a procedure are derived. Statistical tests for checking these conditions are suggested and discussed.
Im Rahmen des europäischen Verbundprojekts INSYSME wurden von den deutschen Partnern die Systeme IMES und INODIS zur Verbesserung des seismischen Verhaltens von ausgefachten Stahlbetonrahmen entwickelt. Ziel beider Systeme ist es, Stahlbetonrahmen und Ausfachung zu entkoppeln, anstatt die Tragfähigkeit durch aufwendige und kostspielige zusätzliche Bewehrungseinlagen zu erhöhen. Erste Ergebnisse des Systems IMES für Belastungen in und senkrecht zu der Wandebene werden vorgestellt.
Im Rahmen des europäischen Verbundprojekts INSYSME wurden von den deutschen Partnern die Systeme IMES und INODIS zur Verbesserung des seismischen Verhaltens von ausgefachten Stahlbetonrahmen entwickelt. Ziel beider Systeme ist es, Stahlbetonrahmen und Ausfachung zu entkoppeln, anstatt die Tragfähigkeit durch aufwendige und kostspielige zusätzliche Bewehrungseinlagen zu erhöhen. Erste Ergebnisse des Systems IMES für Belastungen in und senkrecht zu der Wandebene werden vorgestellt.
A nonparametric goodness-of-fit test for random variables with values in a separable Hilbert space is investigated. To verify the null hypothesis that the data come from a specific distribution, an integral type test based on a Cramér-von-Mises statistic is suggested. The convergence in distribution of the test statistic under the null hypothesis is proved and the test's consistency is concluded. Moreover, properties under local alternatives are discussed. Applications are given for data of huge but finite dimension and for functional data in infinite dimensional spaces. A general approach enables the treatment of incomplete data. In simulation studies the test competes with alternative proposals.
The paper deals with the asymptotic behaviour of estimators, statistical tests and confidence intervals for L²-distances to uniformity based on the empirical distribution function, the integrated empirical distribution function and the integrated empirical survival function. Approximations of power functions, confidence intervals for the L²-distances and statistical neighbourhood-of-uniformity validation tests are obtained as main applications. The finite sample behaviour of the procedures is illustrated by a simulation study.
Comparison of different training algorithms for the leg extension training with an industrial robot
(2018)
In the past, different training scenarios have been developed and implemented on robotic research platforms, but no systematic analysis and comparison have been done so far. This paper deals with the comparison of an isokinematic (motion with constant velocity) and an isotonic (motion against constant weight) training algorithm. Both algorithms are designed for a robotic research platform consisting of a 3D force plate and a high payload industrial robot, which allows leg extension training with arbitrary six-dimensional motion trajectories. In the isokinematic as well as the isotonic training algorithm, individual paths are defined i n C artesian s pace by sufficient s upport p oses. I n t he i sotonic t raining s cenario, the trajectory is adapted to the measured force as the robot should only move along the trajectory as long as the force applied by the user exceeds a minimum threshold. In the isotonic training scenario however, the robot’s acceleration is a function of the force applied by the user. To validate these findings, a simulative experiment with a simple linear trajectory is performed. For this purpose, the same force path is applied in both training scenarios. The results illustrate that the algorithms differ in the force dependent trajectory adaption.
During rapid deceleration of the body, tendons buffer part of the elongation of the muscle-tendon unit (MTU), enabling safe energy dissipation via eccentric muscle contraction. Yet, the influence of changes in tendon stiffness within the physiological range upon these lengthening contractions is unknown. This study aimed to examine the effect of training-induced stiffening of the Achilles tendon on triceps surae muscle-tendon behavior during a landing task. Twenty-one male subjects were assigned to either a 10-week resistance-training program consisting of single-leg isometric plantarflexion (n = 11) or to a non-training control group (n = 10). Before and after the training period, plantarflexion force, peak Achilles tendon strain and stiffness were measured during isometric contractions, using a combination of dynamometry, ultrasound and kinematics data. Additionally, testing included a step-landing task, during which joint mechanics and lengths of gastrocnemius and soleus fascicles, Achilles tendon, and MTU were determined using synchronized ultrasound, kinematics and kinetics data collection. After training, plantarflexion strength and Achilles tendon stiffness increased (15 and 18%, respectively), and tendon strain during landing remained similar. Likewise, lengthening and negative work produced by the gastrocnemius MTU did not change detectably. However, in the training group, gastrocnemius fascicle length was offset (8%) to a longer length at touch down and, surprisingly, fascicle lengthening and velocity were reduced by 27 and 21%, respectively. These changes were not observed for soleus fascicles when accounting for variation in task execution between tests. These results indicate that a training-induced increase in tendon stiffness does not noticeably affect the buffering action of the tendon when the MTU is rapidly stretched. Reductions in gastrocnemius fascicle lengthening and lengthening velocity during landing occurred independently from tendon strain. Future studies are required to provide insight into the mechanisms underpinning these observations and their influence on energy dissipation.
Magnetic detection structure for Lab-on-Chip applications based on the frequency mixing technique
(2018)
A magnetic frequency mixing technique with a set of miniaturized planar coils was investigated for use with a completely integrated Lab-on-Chip (LoC) pathogen sensing system. The system allows the detection and quantification of superparamagnetic beads. Additionally, in terms of magnetic nanoparticle characterization ability, the system can be used for immunoassays using the beads as markers. Analytical calculations and simulations for both excitation and pick-up coils are presented; the goal was to investigate the miniaturization of simple and cost-effective planar spiral coils. Following these calculations, a Printed Circuit Board (PCB) prototype was designed, manufactured, and tested for limit of detection, linear response, and validation of theoretical concepts. Using the magnetic frequency mixing technique, a limit of detection of 15 µg/mL of 20 nm core-sized nanoparticles was achieved without any shielding.
Background
Impairment of neurovascular coupling (NVC) was recently reported in the context of subarachnoid hemorrhage and may correlate with disease severity and outcome. However, previous techniques to evaluate NVC required invasive procedures. Retinal vessels may represent an alternative option for non-invasive assessment of NVC.
Methods
A prototype of an adapted retinal vessel analyzer was used to assess retinal vessel diameter in mice. Dynamic vessel analysis (DVA) included an application of monochromatic flicker light impulses in predefined frequencies for evaluating NVC. All retinae were harvested after DVA and electroretinograms were performed.
Results
A total of 104 retinal scans were conducted in 21 male mice (90 scans). Quantitative arterial recordings were feasible only in a minority of animals, showing an emphasized reaction to flicker light impulses (8 mice; 14 scans). A characteristic venous response to flicker light, however, could observed in the majority of animals. Repeated measurements resulted in a significant decrease of baseline venous diameter (7 mice; 7 scans, p < 0.05). Ex-vivo electroretinograms, performed after in-vivo DVA, demonstrated a significant reduction of transretinal signaling in animals with repeated DVA (n = 6, p < 0.001).
Conclusions
To the best of our knowledge, this is the first non-invasive study assessing murine retinal vessel response to flicker light with characteristic changes in NVC. The imaging system can be used for basic research and enables the investigation of retinal vessel dimension and function in control mice and genetically modified animals.
Analyzing thermodynamic non-equilibrium processes, like the laminar and turbulent fluid flow, the dissipation is a key parameter with a characteristic minimum condition. That is applied to characterize laminar and turbulent behaviour of the Couette flow, including its transition in both directions. The Couette flow is chosen as the only flow form with constant shear stress over the flow profile, being laminar, turbulent or both. The local dissipation defines quantitative and stable criteria for the transition and the existence of turbulence. There are basic results: The Navier Stokes equations cannot describe the experimental flow profiles of the turbulent Couette flow. But they are used to quantify the dissipation of turbulent fluctuation. The dissipation minimum requires turbulent structures reaching maximum macroscopic dimensions, describing turbulence as a “non-local” phenomenon. At the transition the Couette flow profiles and the shear stress change by a factor ≅ 5 due to a change of the “apparent” turbulent viscosity by a calculated factor ≅ 27. The resulting difference of the laminar and the turbulent profiles results in two different Reynolds numbers and different loci of transition, which are identified by calculation.