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Antibias training is increasingly demanded and practiced in academia and industry to increase employees’ sensitivity to discrimination, racism, and diversity. Under the heading of “Diversity Management,” antibias trainings are mainly offered as one-off workshops intending to raise awareness of unconscious biases, create a diversity-affirming corporate culture, promote awareness of the potential of
diversity, and ultimately enable the reflection of diversity in development processes. However, coming from childhood education, research and scientific articles on the sustainable effectiveness of antibias in adulthood, especially in academia, are very scarce. In order to fill this research gap, the article aims to explore how sustainable the effects of individual antibias trainings on participants’ behavior are. In order to investigate this, participant observation in a qualitative pre–post setting was conducted, analyzing antibias training in an academic context. Two observers actively participated in the training sessions and documented the activities and reflection processes of the participants. Overall, the results question the effectiveness of single antibias trainings and show that a target-group adaptive approach is mandatory owing to the background of the approach in early childhood education. Therefore, antibias work needs to be adapted to the target group’s needs and realities of life. Furthermore, the study reveals that single antibias trainings must be embedded in a holistic diversity management approach to stimulate sustainable reflection processes among the target group. This article is one of the first to scientifically evaluate antibias training effectiveness, especially in engineering sciences and the university context.
Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss
(2013)
Auswirkungen des Forderungsverzichtes – Steuerliche Belastung und Beeinflussung der Steuerquote
(2009)
In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung beständig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererklärungen zu verpflichten.
Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererklärung.
Das anhaltende Wachstum wissenschaftlicher Veröffentlichungen wirft die Fragestellung auf, wie Literaturana-lysen im Rahmen von Forschungsprozessen digitalisiert und somit produktiver realisiert werden können. Insbesondere in informationstechnischen Fachgebieten ist die Forschungspraxis durch ein rasant wachsendes Publikationsaufkommen gekennzeichnet. Infolgedessen bietet sich der Einsatz von Methoden der Textanalyse (Text Analytics) an, die Textdaten automatisch vorbereiten und verarbeiten können. Erkenntnisse entstehen dabei aus Analysen von Wortarten und Subgruppen, Korrelations- sowie Zeitreihenanalysen. Dieser Beitrag stellt die Konzeption und Realisierung eines Prototypen vor, mit dem Anwender bibliographische Daten aus der etablierten Literaturdatenbank EBSCO Discovery Service mithilfe textanalytischer Methoden erschließen können. Der Prototyp basiert auf dem Analysesystem IBM Watson Explorer, das Hochschulen lizenzkostenfrei zur Verfügung steht. Potenzielle Adressaten des Prototypen sind Forschungseinrichtungen, Beratungsunternehmen sowie Entscheidungsträger in Politik und Unternehmenspraxis.
Die Durchführung einer systematischen Literaturrecherche ist eine zentrale Kompetenz wissenschaftlichen Arbeitens und bildet daher einen festen Ausbildungsbestandteil von Bachelor- und Masterstudiengängen. In entsprechenden Lehrveranstaltungen werden Studierende zwar mit den grundlegenden Hilfsmitteln zur Suche und Verwaltung von Literatur vertraut gemacht, allerdings werden die Potenziale textanalytischer Methoden und Anwendungssysteme (Text Mining, Text Analytics) dabei zumeist nicht abgedeckt. Folglich werden Datenkompetenzen, die zur systemgestützten Analyse und Erschließung von Literaturdaten erforderlich sind, nicht hinreichend ausgeprägt. Um diese Kompetenzlücke zu adressieren, ist an der Hochschule Osnabrück eine Lehrveranstaltung konzipiert und projektorientiert umgesetzt worden, die sich insbesondere an Studierende wirtschaftswissenschaftlicher Studiengänge richtet. Dieser Beitrag dokumentiert die fachliche sowie technische Ausgestaltung dieser Veranstaltung und zeigt Potenziale für die künftige Weiterentwicklung auf.
Statistisches Multiplexen von Sprache und Daten in TDMA-Mobilfunksystemen der dritten Generation
(1995)
To better understand what kinds of sports and exercise could be beneficial for the intervertebral disc (IVD), we performed a review to synthesise the literature on IVD adaptation with loading and exercise. The state of the literature did not permit a systematic review; therefore, we performed a narrative review. The majority of the available data come from cell or whole-disc loading models and animal exercise models. However, some studies have examined the impact of specific sports on IVD degeneration in humans and acute exercise on disc size. Based on the data available in the literature, loading types that are likely beneficial to the IVD are dynamic, axial, at slow to moderate movement speeds, and of a magnitude experienced in walking and jogging. Static loading, torsional loading, flexion with compression, rapid loading, high-impact loading and explosive tasks are likely detrimental for the IVD. Reduced physical activity and disuse appear to be detrimental for the IVD. We also consider the impact of genetics and the likelihood of a ‘critical period’ for the effect of exercise in IVD development. The current review summarises the literature to increase awareness amongst exercise, rehabilitation and ergonomic professionals regarding IVD health and provides recommendations on future directions in research.
Design and initial performance of PlanTIS: a high-resolution positron emission tomograph for plants
(2010)
Positron emitters such as 11C, 13N and 18F and their labelled compounds are widely used in clinical diagnosis and animal studies, but can also be used to study metabolic and physiological functions in plants dynamically and in vivo. A very particular tracer molecule is 11CO2 since it can be applied to a leaf as a gas. We have developed a Plant Tomographic Imaging System (PlanTIS), a high-resolution PET scanner for plant studies. Detectors, front-end electronics and data acquisition architecture of the scanner are based on the ClearPET™ system. The detectors consist of LSO and LuYAP crystals in phoswich configuration which are coupled to position-sensitive photomultiplier tubes. Signals are continuously sampled by free running ADCs, and data are stored in a list mode format. The detectors are arranged in a horizontal plane to allow the plants to be measured in the natural upright position. Two groups of four detector modules stand face-to-face and rotate around the field-of-view. This special system geometry requires dedicated image reconstruction and normalization procedures. We present the initial performance of the detector system and first phantom and plant measurements.
Objective: As high-field cardiac MRI (CMR) becomes more widespread the propensity of ECG to interference from electromagnetic fields (EMF) and to magneto-hydrodynamic (MHD) effects increases and with it the motivation for a CMR triggering alternative. This study explores the suitability of acoustic cardiac triggering (ACT) for left ventricular (LV) function assessment in healthy subjects (n=14). Methods: Quantitative analysis of 2D CINE steady-state free precession (SSFP) images was conducted to compare ACT’s performance with vector ECG (VCG). Endocardial border sharpness (EBS) was examined paralleled by quantitative LV function assessment. Results: Unlike VCG, ACT provided signal traces free of interference from EMF or MHD effects. In the case of correct Rwave recognition, VCG-triggered 2D CINE SSFP was immune to cardiac motion effects—even at 3.0 T. However, VCG-triggered 2D SSFP CINE imaging was prone to cardiac motion and EBS degradation if R-wave misregistration occurred. ACT-triggered acquisitions yielded LV parameters (end-diastolic volume (EDV), endsystolic volume (ESV), stroke volume (SV), ejection fraction (EF) and left ventricular mass (LVM)) comparable with those derived fromVCG-triggered acquisitions (1.5 T: ESVVCG=(56± 17) ml, EDVVCG=(151±32)ml, LVMVCG=(97±27) g, SVVCG=(94± 19)ml, EFVCG=(63±5)% cf. ESVACT= (56±18) ml, EDVACT=(147±36) ml, LVMACT=(102±29) g, SVACT=(91± 22) ml, EFACT=(62±6)%; 3.0 T: ESVVCG=(55±21) ml, EDVVCG=(151±32) ml, LVMVCG=(101±27) g, SVVCG=(96±15) ml, EFVCG=(65±7)% cf. ESVACT=(54±20) ml, EDVACT=(146±35) ml, LVMACT= (101±30) g, SVACT=(92±17) ml, EFACT=(64±6)%). Conclusions: ACT’s intrinsic insensitivity to interference from electromagnetic fields renders
With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking.
Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.