Intelligente Hochleistungsförderkette aus Kunststoff

Im folgenden Beitrag wird die Entwicklung einer metallverstärkten Kunststoffgleitkette mit integrierter Sensorik skizziert. Der Focus der Arbeit liegt unter anderem auf Untersuchungen zum Werkstoffverbundverhalten zwischen Metall und Kunststoff, der Adaptierung von Mikroelektronik in einzelne Kettenglieder, einer großserientauglichen Fertigungstechnologie für hybride Leichtbaukomponenten, sowie die Erarbeitung von Gestaltungsgrundsätzen und Logistikkonzepten für die Produktion von Leichtbaukomponenten mittels fusionierter Prozesse.

The EU Policy on Institutional Multilingualism: Between Principles and Practicality

This article brings to light several inconsistencies within the narrative of the EU policy on institutional multilingualism. The EU has invoked fundamental EU principles of democracy, equality and transparent government, to publically bolster the need for its institutions to communicate and operate in the languages of its citizens. However, these principles do not allow for the pragmatic and budgetary arguments that the EU uses to justify the in reality limited number of official and de facto working languages of its institutions. The article argues that this disagreement could be resolved if the narrative of the EU's language policy would include the objective that all European citizens master any of the languages that the EU institutions use. In that light, the article recommends that further research is done into the question whether the EU should accept or even encourage the spontaneous development of English as a de facto pan-European lingua franca.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

The E-learning Circle – a holistic software design tool for e-learning

The article introduces the E-learning Circle, a tool developed to assure the quality of the software design process of e-learning systems, considering pedagogical principles as well as technology. The E-learning Circle consists of a number of concentric circles which are divided into three sectors. The content of the inner circles is based on pedagogical principles, while the outer circle specifies how the pedagogical principles may be implemented with technology. The circle’s centre is dedicated to the subject taught, ensuring focus on the specific subject’s properties. The three sectors represent the student, the teacher and the learning objectives. The strengths of the E-learning Circle are the compact presentation combined with the overview it provides, as well as the usefulness of a design tool dealing with complexity, providing a common language and embedding best practice. The E-learning Circle is not a prescriptive method, but is useful in several design models and processes. The article presents two projects where the E-learning Circle was used as a design tool.

Purchasing Organization and Design: A Literature Review

This paper presents the results of a comprehensive literature review of the organization of purchasing covering the period from 1967 to 2009. The review provides a structured overview of prior research topics and findings and identifies gaps in the existing literature that may be addressed in future research. The intention of the review is to a) synthesize prior research, b) provide researchers with a structural framework on which future research on the organization of purchasing may be oriented, and c) suggest promising areas for future research.