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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.
Statistisches Multiplexen von Sprache und Daten in TDMA-Mobilfunksystemen der dritten Generation
(1995)
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.
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.
Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss
(2013)
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.
This paper compares several blade element theory (BET) method-based propeller simulation tools, including an evaluation against static propeller ground tests and high-fidelity Reynolds-Average Navier Stokes (RANS) simulations. Two proprietary propeller geometries for paraglider applications are analysed in static and flight conditions. The RANS simulations are validated with the static test data and used as a reference for comparing the BET in flight conditions. The comparison includes the analysis of varying 2D aerodynamic airfoil parameters and different induced velocity calculation methods. The evaluation of the BET propeller simulation tools shows the strength of the BET tools compared to RANS simulations. The RANS simulations underpredict static experimental data within 10% relative error, while appropriate BET tools overpredict the RANS results by 15–20% relative error. A variation in 2D aerodynamic data depicts the need for highly accurate 2D data for accurate BET results. The nonlinear BET coupled with XFOIL for the 2D aerodynamic data matches best with RANS in static operation and flight conditions. The novel BET tool PropCODE combines both approaches and offers further correction models for highly accurate static and flight condition results.
High aerodynamic efficiency requires propellers with high aspect ratios, while propeller sweep potentially reduces noise. Propeller sweep and high aspect ratios increase elasticity and coupling of structural mechanics and aerodynamics, affecting the propeller performance and noise. Therefore, this paper analyzes the influence of elasticity on forward-swept, backward-swept, and unswept propellers in hover conditions. A reduced-order blade element momentum approach is coupled with a one-dimensional Timoshenko beam theory and Farassat's formulation 1A. The results of the aeroelastic simulation are used as input for the aeroacoustic calculation. The analysis shows that elasticity influences noise radiation because thickness and loading noise respond differently to deformations. In the case of the backward-swept propeller, the location of the maximum sound pressure level shifts forward by 0.5 °, while in the case of the forward-swept propeller, it shifts backward by 0.5 °. Therefore, aeroacoustic optimization requires the consideration of propeller deformation.
As a low-input crop, Miscanthus offers numerous advantages that, in addition to agricultural applications, permits its exploitation for energy, fuel, and material production. Depending on the Miscanthus genotype, season, and harvest time as well as plant component (leaf versus stem), correlations between structure and properties of the corresponding isolated lignins differ. Here, a comparative study is presented between lignins isolated from M. x giganteus, M. sinensis, M. robustus and M. nagara using a catalyst-free organosolv pulping process. The lignins from different plant constituents are also compared regarding their similarities and differences regarding monolignol ratio and important linkages. Results showed that the plant genotype has the weakest influence on monolignol content and interunit linkages. In contrast, structural differences are more significant among lignins of different harvest time and/or season. Analyses were performed using fast and simple methods such as nuclear magnetic resonance (NMR) spectroscopy. Data was assigned to four different linkages (A: β-O-4 linkage, B: phenylcoumaran, C: resinol, D: β-unsaturated ester). In conclusion, A content is particularly high in leaf-derived lignins at just under 70% and significantly lower in stem and mixture lignins at around 60% and almost 65%. The second most common linkage pattern is D in all isolated lignins, the proportion of which is also strongly dependent on the crop portion. Both stem and mixture lignins, have a relatively high share of approximately 20% or more (maximum is M. sinensis Sin2 with over 30%). In the leaf-derived lignins, the proportions are significantly lower on average. Stem samples should be chosen if the highest possible lignin content is desired, specifically from the M. x giganteus genotype, which revealed lignin contents up to 27%. Due to the better frost resistance and higher stem stability, M. nagara offers some advantages compared to M. x giganteus. Miscanthus crops are shown to be very attractive lignocellulose feedstock (LCF) for second generation biorefineries and lignin generation in Europe.
Chromatography is the workhorse of biopharmaceutical downstream processing because it can selectively enrich a target product while removing impurities from complex feed streams. This is achieved by exploiting differences in molecular properties, such as size, charge and hydrophobicity (alone or in different combinations). Accordingly, many parameters must be tested during process development in order to maximize product purity and recovery, including resin and ligand types, conductivity, pH, gradient profiles, and the sequence of separation operations. The number of possible experimental conditions quickly becomes unmanageable. Although the range of suitable conditions can be narrowed based on experience, the time and cost of the work remain high even when using high-throughput laboratory automation. In contrast, chromatography modeling using inexpensive, parallelized computer hardware can provide expert knowledge, predicting conditions that achieve high purity and efficient recovery. The prediction of suitable conditions in silico reduces the number of empirical tests required and provides in-depth process understanding, which is recommended by regulatory authorities. In this article, we discuss the benefits and specific challenges of chromatography modeling. We describe the experimental characterization of chromatography devices and settings prior to modeling, such as the determination of column porosity. We also consider the challenges that must be overcome when models are set up and calibrated, including the cross-validation and verification of data-driven and hybrid (combined data-driven and mechanistic) models. This review will therefore support researchers intending to establish a chromatography modeling workflow in their laboratory.
Synthese der Sequenz 71—86 des Humanproinsulins, III : Synthese über die Fragmente 71—78 und 79—86
(1979)
Es wird die Synthese der Sequenz A 6–9 des Schafinsulins in der geschützten Form Boc-Cys-Cys-Ala-Gly-OBuᵗ (5) sowie das Verhalten dieses monomeren cyclischen Cystinpeptidderivates gegenüber den in der Peptidchemie gebräuchlichen Reagenzien Bortrifluorid/Eisessig, Triäthylamin und Hydrazinhydrat beschrieben.
Die Synthese der Sequenzen A2—21 (13) und A1—21 (15) der Schafinsulin-A-Kette als monomere cyclische Dicystinpeptidderivate wird beschrieben. Die intrachenaren Cystinbrücken A6—7 und A 11 —20 vermitteln die Löslichkeit dieser Derivate in Dimethylformamid und ermöglichen erstmalig die Reindarstellung vollgeschützter Insulin-A-Kettenderivate. Die während der Synthese eingesetzten Schutzgruppen lassen sich mittels Trifluoressigsäure und 2-Mercaptoäthanol quantitativ entfernen.
This Research Briefing, issued in July 2010, concluded that:
- Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms)
- The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market
- Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year
- The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).