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Genussrechte als Instrument der Unternehmensfinanzierung von kommunalen Wohnungs- baugesellschaften
(2016)
Die kommunalen Wohnungsbaugesellschaften und ihr Geschäftszweck bzw. Versorgungsauftrag erfahren aus gesamtgesellschaftlichen Gründen aktuell einen erheblichen Bedeutungszuwachs. Der kommunale Wohnungsbau soll und muss intensiviert werden, da z.B. zunehmend Wohnungsbindungen auslaufen. Bezahlbare Neubauten fehlen speziell Familien, Senioren, Studenten und Flüchtlingen. Um das Investitionsvolumen zu bewältigen, bedarf es nicht nur der Förderkredite, sondern auch der Zuführung „frischen Kapitals“. Der Beitrag stellt dar, dass Genussrechte ein interessantes und oft unbekanntes Finanzierungsinstrument für kommunale Wohnungsbaugesellschaften mit passgenauen Ausgestaltungsmöglichkeiten sind. Mit Hilfe von Genussrechten können die notwendigen Neubau-Investitionen solide mit Quasi-Eigenkapital unterlegt werden und den sozialen Wohnungsbau wiederbeleben. Genussrechte als Hybridkapital lassen sich mangels gesetzlicher Eingrenzung exakt und individuell ebenso an die Bedürfnisse der kommunalen Wohnungsbaugesellschaft anpassen wie an die der Gesellschafter und des jeweiligen Neubauvorhabens.
Generative Fertigungsverfahren - Rapid Prototyping - Rapid Tooling - Rapid Manufacturing, 3. Aufl.
(2007)
Generation Y
(2014)
Industry 4.0 imposes many challenges for manufacturing companies and their employees. Innovative and effective training strategies are required to cope with fast-changing production environments and new manufacturing technologies. Virtual Reality (VR) offers new ways of on-the-job, on-demand, and off-premise training. A novel concept and evaluation system combining Gamification and VR practice for flexible assembly tasks is proposed in this paper and compared to existing works. It is based on directed acyclic graphs and a leveling system. The concept enables a learning speed which is adjustable to the users’ pace and dynamics, while the evaluation system facilitates adaptive work sequences and allows employee-specific task fulfillment. The concept was implemented and analyzed in the Industry 4.0 model factory at FH Aachen for mechanical assembly jobs.
Virtual Reality (VR) offers novel possibilities for remote training regardless of the availability of the actual equipment, the presence of specialists, and the training locations. Research shows that training environments that adapt to users' preferences and performance can promote more effective learning. However, the observed results can hardly be traced back to specific adaptive measures but the whole new training approach. This study analyzes the effects of a combined point and leveling VR-based gamification system on assembly training targeting specific training outcomes and users' motivations. The Gamified-VR-Group with 26 subjects received the gamified training, and the Non-Gamified-VR-Group with 27 subjects received the alternative without gamified elements. Both groups conducted their VR training at least three times before assembling the actual structure. The study found that a level system that gradually increases the difficulty and error probability in VR can significantly lower real-world error rates, self-corrections, and support usages. According to our study, a high error occurrence at the highest training level reduced the Gamified-VR-Group's feeling of competence compared to the Non-Gamified-VR-Group, but at the same time also led to lower error probabilities in real-life. It is concluded that a level system with a variable task difficulty should be combined with carefully balanced positive and negative feedback messages. This way, better learning results, and an improved self-evaluation can be achieved while not causing significant impacts on the participants' feeling of competence.
Fortran 90 mit Fortran 95
(1996)