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Im Folgenden sollen Anlass und Inhalt einer Due Diligence erläutert werden. Im Rahmen einer Checkliste werden Beratern und Unternehmen Hinweise zu möglichen Prüfungsgebieten sowie zu vorzuhaltenden oder zu prüfenden Unterlagen gegeben. Entstanden ist die Checkliste aus der langjährigen praktischen Tätigkeit der Autoren bei einer großen Wirtschaftsprüfungsgesellschaft bzw. einer deutschen Großbank.
Characterisation of polymeric materials as passivation layer for calorimetric H2O2 gas sensors
(2012)
Calorimetric gas sensors for monitoring the H₂O₂ concentration at elevated temperatures in industrial sterilisation processes have been presented in previous works. These sensors are built up in form of a differential set-up of a catalytically active and passive temperature-sensitive structure. Although, various types of catalytically active dispersions have been studied, the passivation layer has to be established and therefore, chemically as well as physically characterised. In the present work, fluorinated ethylene propylene (FEP), perfluoralkoxy (PFA) and epoxy-based SU-8 photoresist as temperature-stable polymeric materials have been investigated for sensor passivation in terms of their chemical inertness against H₂O₂, their hygroscopic properties as well as their morphology. The polymeric materials were deposited via spin-coating on the temperature-sensitive structure, wherein spin-coated FEP and PFA show slight agglomerates. However, they possess a low absorption of humidity due to their hydrophobic surface, whereas the SU-8 layer has a closed surface but shows a slightly higher absorption of water. All of them were inert against gaseous H₂O₂ during the characterisation in H₂O₂ atmosphere that demonstrates their suitability as passivation layer for calorimetric H₂O₂ gas sensors.
If we think about applications for modern Power MOSFETs using trench technology, running them in linear mode may not be top of the priority list. Yet there are multiple uses for Trench Power MOSFETs in linear mode. In fact, even turning the device on and off in switching applications is a form of linear operation. Also, these components can be run in linear mode to protect the device against voltage surges. This article will illustrate the factors that need to be considered for linear operation and show how Trench Power MOSFETs are suited to it.
This article describes the functionality of a MATLAB® library that can be used to develop motion-logic applications in MATLAB programming language for industrial drive and control systems using the well known sercos automation bus. Therewith MATLAB's functionality is extended to designing automation applications from single axis machines up to multi-kinematic robots.
In this research work, a statistical analysis of the CO2 laser beam welding of dual phase (DP600)/transformation induced plasticity (TRIP700) steel sheets was done using response surface methodology. The analysis considered the effect of laser power (2–2.2 kW), welding speed (40–50 mm/s) and focus position (−1 to 0 mm) on the heat input, the weld bead geometry, uniaxial tensile strength, formability limited dome height and welding operation cost. The experimental design was based on Box–Behnken design using linear and quadratic polynomial equations for predicting the mathematical models. The results indicate that the proposed models predict the responses adequately within the limits of welding parameters being used and the welding speed is the most significant parameter during the welding process.
Generally, the quality of a weld joint is directly influenced by the welding input parameter settings. Selection of proper process parameters is important to obtain the desired weld bead profile and quality. In this research work, numerical and graphical optimization techniques of the CO2 laser beam welding of dual phase (DP600)/transformation induced plasticity (TRIP700) steel sheets were carried out using response surface methodology (RSM) based on Box–Behnken design. The procedure was established to improve the weld quality, increase the productivity and minimize the total operation cost by considering the welding parameters range of laser power (2–2.2 kW), welding speed (40–50 mm/s) and focus position (−1 to 0 mm). It was found that, RSM can be considered as a powerful tool in experimental welding optimization, even when the experimenter does not have a model for the process. Strong, efficient and low cost weld joints could be achieved using the optimum welding conditions.
Zuverlässigkeitsanalyse zur Verifikation der Einhaltung von quantitativen Sicherheitsanforderungen.
(2012)
Selective laser melting of metals: desktop machines open up new chances even for small companies
(2012)
Additive manufacturing (AM) of metal parts by using Selective Laser Melting (SLM) has become a powerful tool mostly in the area of automotive, aerospace engineering and others. Especially in the field of dentistry, jewelry and related branches that require individualized or even one-of-a-kind products, the direct digital manufacturing process opens up new ways of design and manufacturing. In these fields, mostly small and medium sized businesses (SME) are operating which do not have sufficient human and economic resources to invest in this technology. But to stay competitive, the application of AM can be regarded as a necessity. In this situation a new desktop machine (Realizer SLM 50) was introduced that cost about 1/3 of a shop floor SLM machine and promises small quality parts. To find out whether the machine really is an alternative for SMEs the University of Applied Science, Aachen, Germany, designed, build and optimized typical parts from the dentistry and the jewelry branches using CoCr and silver material, the latter being new with this application. The paper describes the SLM procedure and how to find and optimize the most important parameters. The test is accompanied by digital simulation in order to verify the build parameters and to plan future builds. The procedure is shown as well as the resulting parts made from CoCr and silver material.
Außerbilanzielle Korrekturen
(2012)
In this study we observed courses of micturition symptoms and differentiated degrees of symptoms for each point in time while also considering the impact of bothersomeness. Our data show that not only significantly more patients who have undergone BT suffer from OAB than those who have undergone RP, but also that those affected show significantly higher values for severity of OAB symptoms throughout the whole observation period of 36 months. Our data analysis further shows that variability of OAB symptoms as well as fluctuation of severity of OAB symptoms vary to a significantly higher degree after BT than after RP. Looking only at mean figures at a given point in time clearly underestimates the underlying problem. This fact is not reflected in the literature.
We analyze the trading behavior of individual investors in option-like securities, namely bankissued warrants, and thus expand the growing literature of investors behavior to a new kind of securities. A unique data set from a large German discount broker gives us the opportunity to analyze the trading behavior of 1,454 investors, making 89,958 transactions in 6,724 warrants on 397 underlyings. In different logit regression, we make use of the facts that investors can speculate on rising and falling prices of the underlying with call and put warrants and that we also have information about the stock portfolios of the investors. We report several facts about the trading behavior of individual investors in warrants that are consistent with the literature on the behavior of individual investors in the stock market. The warrant investors buy calls and sell puts if the price of the underlying has decreased over the past trading days and they sell calls and buy puts if the price of the underlying has increased. That means, the investors follow negative feedback trading strategies in all four trading categories observed. In addition, we find strong evidence for the disposition effect for call as well as put warrants, which is reversed in December. The trading behavior is also influenced if the underlying reaches some exceptionally prices, e.g. highs, lows or the strike price. We show that hedging, as one natural candidate to buy puts, does not play an important role in the market for bank-issued warrants.
We present an effective finite difference formulation for implementing and modeling multiple borehole heat exchangers (BHE) in the general 3-D coupled heat and flow transport code SHEMAT. The BHE with arbitrary length can be either coaxial or double U-shaped. It is particularly suitable for modeling deep BHEs which contain varying pipe diameters and materials.
Usually, in numerical simulations, a fine discretization of the BHE assemblage is required, due to the large geometric aspect ratios involved. This yields large models and long simulation times. The approach avoids this problem by considering heat transport between fluid and the soil through pipes and grout via thermal resistances. Therefore, the simulation time can be significantly reduced.
The coupling with SHEMAT is realized by introducing an effective heat generation. Due to this connection, it is possible to consider heterogeneous geological models, as well as the influence of groundwater flow. This is particularly interesting when studying the long term behavior of a single BHE or a BHE field. Heating and cooling loads can enter the model with an arbitrary interval, e.g. from hourly to monthly values. When dealing with large BHE fields, computing times can be further significantly reduced by focusing on the temperature field around the BHEs, without explicitly modeling inlet and outlet temperatures. This allows to determine the possible migration of cold and warm plumes due to groundwater flow, which is of particular importance in urban areas with a high BHE installation density.
The model is validated against the existing BHE modeling codes EWS and EED. A comparison with monitoring data from a deep BHE in Switzerland shows a good agreement. Synthetic examples demonstrate the field of application of this model.