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Während des Forschungsprozesses zur Erstellung einer wissenschaftlichen Arbeit müssen zahlreiche Entscheidungen getroffen und auch gerechtfertigt werden. Dies gilt nicht nur für konzeptionelle Arbeiten, sondern insbesondere auch für empirisch ausgerichtete Arbeiten. In diesem Zusammenhang leistet der vorliegende Leitfaden einen Beitrag zur konzeptionellen sowie anwendungsbezogenen empirischen Grundlagenforschung im Controlling unter besonderer Berücksichtigung der Vorgehensweise am Lehrstuhl für Unternehmensrechnung und Controlling. Das zentrale
Ziel des Leitfadens liegt dabei in dem Aufzeigen eines Überblicks über die Grundlagen der empirischen Forschung im Controlling. Hierzu wird in einem ersten Schritt die wissenschaftstheoretische Relevanz der fundierten empirischen Forschung im Kontext realwissenschaftlicher Untersuchungen aufgezeigt und diese mit dem Forschungskonzept des Lehrstuhls verknüpft. Hieran anschließend werden einige empirische Forschungsdesigns vorgestellt, wobei insbesondere die Methodik der Vignetten-studie näher erörtert wird. Abschließend befasst sich der folgende Beitrag mit der konzeptionell fundierten Durchführung einer empirischen Studie anhand des 6-Phasen-Modells nach Reiß und Sarris (2012).
Arctic, Antarctic and alpine biological soil crusts (BSCs) are formed by adhesion of soil particles to exopolysaccharides (EPSs) excreted by cyanobacterial and green algal communities, the pioneers and main primary producers in these habitats. These BSCs provide and influence many ecosystem services such as soil erodibility, soil formation and nitrogen (N) and carbon (C) cycles. In cold environments degradation rates are low and BSCs continuously increase soil organic C; therefore, these soils are considered to be CO2 sinks. This work provides a novel, nondestructive and highly comparable method to investigate intact BSCs with a focus on cyanobacteria and green algae and their contribution to soil organic C. A new terminology arose,basedonconfocallaserscanningmicroscopy(CLSM) 2-D biomaps, dividing BSCs into a photosynthetic active layer (PAL) made of active photoautotrophic organisms and a photosynthetic inactive layer (PIL) harbouring remnants of cyanobacteria and green algae glued together by their remaining EPSs. By the application of CLSM image analysis (CLSM–IA) to 3-D biomaps, C coming from photosynthetic activeorganismscouldbevisualizedasdepthprofileswithC peaks at 0.5 to 2mm depth. Additionally, the CO2 sink character of these cold soil habitats dominated by BSCs could be highlighted, demonstrating that the first cubic centimetre of soil consists of between 7 and 17% total organic carbon, identified by loss on ignition.
In this paper, we demonstrate the power of functional data models for a statistical analysis of stimulus-response experiments which is a quite natural way to look at this kind of data and which makes use of the full information available. In particular, we focus on the detection of a change in the mean of the response in a series of stimulus-response curves where we also take into account dependence in time.
Durch die stetige Zunahme von dezentralen Erzeugungsanlagen, den anstehenden Smart-Meter Rollout sowie die zu erwartende Elektrifizierung des Verkehrssektors (E-Mobilität) steht die Netzplanung und Netzbetriebsführung von Niederspannungsnetzen (NS-Netzen) in Deutschland vor großen Herausforderungen. In den letzten Jahren wurden daher viele Studien, Forschungs- und Demonstrationsprojekte zu den oben genannten Themen durchge-führt und die Ergebnisse sowie die entwickelten Methoden publiziert. Jedoch lassen sich die publizierten Methoden meist nicht nachbilden bzw. validieren, da die Untersuchungsmodelle oder die angesetzten Szenarien für Dritte nicht nachvollziehbar sind. Es fehlen einheitliche Netzmodelle, die die deutschen NS-Netze abbilden und für Ver-gleichsuntersuchungen herangezogen werden können, ähnlich dem Beispiel der nordamerikanischen Verteilnetzmodelle des IEEE.
Im Gegensatz zum Übertragungsnetz, dessen Struktur hinreichend genau bekannt ist, sind passende Netzmodelle für NS-Netze wegen der hohen Anzahlen der NS-Netze und Verteilnetzbetreiber (VNB) nur schwer abzubilden. Des Weiteren ist eine detaillierte Darstellung realer NS-Netze in wissenschaftlichen Publikationen aus daten-schutzrechtlichen Gründen meist nicht erwünscht. Für Untersuchungen im Rahmen eines Forschungsprojekts wurden darum möglichst charakteristische synthetische NS-Netzmodelle erstellt, die sich an gängigen deutschen Siedlungsstrukturen und üblichen Netzplanungsgrundsätzen orientieren. In dieser Arbeit werden diese NS-Netzmodelle sowie ihre Entwicklung im Detail erklärt. Damit stehen erstmals für die Öffentlichkeit nachvollziehbare NS-Netzmodelle für den deutschsprachigen Raum zur Verfügung. Sie können als Benchmark für wissenschaftliche Untersuchungen sowie zur Methodenentwicklung verwendet werden.
The design of the fifth generation (5G) cellular network should take account of the emerging services with divergent quality of service requirements. For instance, a vehicle-to-everything (V2X) communication is required to facilitate the local data exchange and therefore improve the automation level in automated driving applications. In this work, we inspect the performance of two different air interfaces (i.e., LTE-Uu and PC5) which are proposed by the third generation partnership project (3GPP) to enable the V2X communication. With these two air interfaces, the V2X communication can be realized by transmitting data packets either over the network infrastructure or directly among traffic participants. In addition, the ultra-high reliability requirement in some V2X communication scenarios can not be fulfilled with any single transmission technology (i.e., either LTE-Uu or PC5). Therefore, we discuss how to efficiently apply multi-radio access technologies (multi-RAT) to improve the communication reliability. In order to exploit the multi-RAT in an efficient manner, both the independent and the coordinated transmission schemes are designed and inspected. Subsequently, the conventional uplink is also extended to the case where a base station can receive data packets through both the LTE-Uu and PC5 interfaces. Moreover, different multicast-broadcast single-frequency network (MBSFN) area mapping approaches are also proposed to improve the communication reliability in the LTE downlink. Last but not least, a system level simulator is implemented in this work. The simulation results do not only provide us insights on the performances of different technologies but also validate the effectiveness of the proposed multi-RAT scheme.
Motivation: Mathematical models take an important place in science and engineering.
A model can help scientists to explain dynamic behavior of a system and to understand
the functionality of system components. Since length of a time series and number of
replicates is limited by the cost of experiments, Boolean networks as a structurally simple
and parameter-free logical model for gene regulatory networks have attracted interests
of many scientists. In order to fit into the biological contexts and to lower the data
requirements, biological prior knowledge is taken into consideration during the inference
procedure. In the literature, the existing identification approaches can only deal with a
subset of possible types of prior knowledge.
Results: We propose a new approach to identify Boolean networks fromtime series data
incorporating prior knowledge, such as partial network structure, canalizing property,
positive and negative unateness. Using vector form of Boolean variables and applying
a generalized matrix multiplication called the semi-tensor product (STP), each Boolean
function can be equivalently converted into a matrix expression. Based on this, the
identification problem is reformulated as an integer linear programming problem to
reveal the system matrix of Boolean model in a computationally efficient way, whose
dynamics are consistent with the important dynamics captured in the data. By using
prior knowledge the number of candidate functions can be reduced during the inference.
Hence, identification incorporating prior knowledge is especially suitable for the case of
small size time series data and data without sufficient stimuli. The proposed approach is
illustrated with the help of a biological model of the network of oxidative stress response.
Conclusions: The combination of efficient reformulation of the identification problem
with the possibility to incorporate various types of prior knowledge enables the
application of computational model inference to systems with limited amount of time
series data. The general applicability of thismethodological approachmakes it suitable for
a variety of biological systems and of general interest for biological and medical research.
The core muscles play a central role in stabilizing the head during headers in soccer. The objective of this study was to examine the influence of a fatigued core musculature on the acceleration of the head during jump headers and run headers. Acceleration of the head was measured in a pre-post-design in 68 soccer players (age: 21.5 ± 3.8 years, height: 180.0 ± 13.9 cm, weight: 76.9 ± 8.1 kg). Data were recorded by means of a telemetric 3D acceleration sensor and with a pendulum header. The treatment encompassed two exercises each for the ventral, lateral, and dorsal muscle chains. The acceleration of the head between pre- and post-test was reduced by 0.3 G (p = 0.011) in jump headers and by 0.2 G (p = 0.067) in run headers. An additional analysis of all pretests showed an increased acceleration in run headers when compared to stand headers (p < 0.001) and jump headers (p < 0.001). No differences were found in the sub-group comparisons: semi-professional vs. recreational players, offensive vs. defensive players. Based on the results, we conclude that the acceleration of the head after fatiguing the core muscles does not increase, which stands in contrast to postulated expectations. More tests with accelerated soccer balls are required for a conclusive statement.
Relating mathematical concepts to graphical representations is a challenging task for students. In this paper, we introduce two visual strategies to qualitatively interpret the divergence of graphical vector field representations. One strategy is based on the graphical interpretation of partial derivatives, while the other is based on the flux concept. We test the effectiveness of both strategies in an instruction-based eye-tracking study with N = 41 physics majors. We found that students’ performance improved when both strategies were introduced (74% correct) instead of only one strategy (64% correct), and students performed best when they were free to choose between the two strategies (88% correct). This finding supports the idea of introducing multiple representations of a physical concept to foster student understanding.Relevant eye-tracking measures demonstrate that both strategies imply different visual processing of the vector field plots, therefore reflecting conceptual differences between the strategies. Advanced analysis methods further reveal significant differences in eye movements between the best and worst performing students. For instance, the best students performed predominantly horizontal and vertical saccades, indicating correct interpretation of partial derivatives. They also focused on smaller regions when they balanced positive and negative flux. This mixed method research leads to new insights into student visual processing of vector field representations, highlights the advantages and limitations of eye-tracking methodologies in this context, and discusses implications for teaching and for future research. The introduction of saccadic direction analysis expands traditional methods, and shows the potential to discover new insights into student understanding and learning difficulties.
Betrachtet man sowohl die klassische betriebs-wirtschaftliche Literatur als auch die Literatur der Controlling-Forschung, so ist ersichtlich, dass jeweils eine Anspruchskongruenz der Eigenkapitalgeber unterstellt wird, welche zu einem einheitlichen Diskontsatz führt, wie dies insbesondere auch im Shareholder Value-Ansatz deutlich wird. Grundlage dieses Postulates ist die neoklassische Theorie, welche unter restriktiven Prämissen die Einmütigkeit der Shareholder hinsichtlich des Formalziels „Shareholder Value“-Maximierung modelltheoretisch abzuleiten vermag. Hierbei werden jedoch ein vollkommener Kapitalmarkt sowie eine Entscheidungssituation unter Sicherheit vorausgesetzt. Beide Prämissen sind auf realen Märkten nicht gegeben. Trotz dieser fehlenden modelltheoretisch strengen Einmütigkeit können jedoch Unternehmen, wie auch empirisch zu sehen ist, offensichtlich durchaus (in gewissen Grenzen) divergierende Shareholderansprüche inkorporieren, welches mit den traditionellen Modellen nicht plausibel abzubilden ist.
Die Frage, wie dies dennoch konzeptionell begründet werden könnte, konstituiert die Ausgangsgrundlage dieses Forschungsbeitrags. Hierbei werden zuerst die standardökonomischen Ansätze zur Klärung der Einmütigkeitsfrage kritisch reflektiert, bevor mit dem Konzept der bounded rationality nach Simon und Gigerenzer eine verhaltenswissenschaftliche Gegenposition eingenommen wird. Diese kann, wie gezeigt wird, als konzeptionelle Grundlage dienen, um die empirisch evidente, hinreichende Einmütigkeit unter den Eigenkapitalgebern eines Unternehmens zu erklären. Hierbei stellt sich jedoch für das Management die zentrale Frage, wie hoch die erwarteten Renditeansprüche der Shareholder legitimer Weise ausfallen dürfen. Diese Frage gewinnt an zusätzlicher Relevanz, wenn man davon ausgeht, dass die Eigenkapitalrenditen im Bezug zum zusätzlichen Risiko, welches die Eigenkapitalgeber tragen, überproportional hoch ausfallen. Das Controlling kann in diesem Kontext einen bedeutenden Beitrag zur Führungsunterstützung des Managements – und damit zu einem dauerhaften Erfolg des Unternehmens – leisten.
Poor posture in childhood and adolescence is held responsible for the occurrence
of associated disorders in adult age. This study aimed to verify whether body
posture in adolescence can be enhanced through the improvement of neuromuscular
performance, attained by means of targeted strength, stretch, and body perception
training, and whether any such improvement might also transition into adulthood. From
a total of 84 volunteers, the posture development of 67 adolescents was checked
annually between the age of 14 and 20 based on index values in three posture
situations. 28 adolescents exercised twice a week for about 2 h up to the age of 18, 24
adolescents exercised continually up to the age of 20. Both groups practiced other
additional sports for about 1.8 h/week. Fifteen persons served as a non-exercising
control group, practicing optional sports of about 1.8 h/week until the age of 18,
after that for 0.9 h/week. Group allocation was not random, but depended on the
participants’ choice. A linear mixed model was used to analyze the development
of posture indexes among the groups and over time and the possible influence of
anthropometric parameters (weight, size), of optional athletic activity and of sedentary
behavior. The post hoc pairwise comparison was performed applying the Scheffé test.
The significance level was set at 0.05. The group that exercised continually (TR20)
exhibited a significant posture parameter improvement in all posture situations from
the 2nd year of exercising on. The group that terminated their training when reaching
adulthood (TR18) retained some improvements, such as conscious straightening of the
body posture. In other posture situations (habitual, closed eyes), their posture results
declined again from age 18. The effect sizes determined were between Eta² = 0.12 and
Eta² = 0.19 and represent moderate to strong effects. The control group did not exhibit
any differences. Anthropometric parameters, additional athletic activities and sedentary
behavior did not influence the posture parameters significantly. An additional athletic
training of 2 h per week including elements for improved body perception seems to
have the potential to improve body posture in symptom free male adolescents and
young adults.