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IFRS – leicht gemacht.
(2022)
Hier werden die International Financial Reporting Standards in leicht verständlicher und bewährt fallorientierter Weise dargestellt. Aus dem Inhalt:
– Rechnungslegung und Abschluss nach IFRS
– verbundene und kapitalmarktorientierte Unternehmen
– Erstbewertung und Folgebewertung
– Bilanzierung von Aktiva und Passiva
– Finanzinstrumente und Leasingverhältnisse.
Eine unerlässliche Lernhilfe für die Klausur, aber ebenso Beistand im Berufsalltag.
Thrust magnetic bearing characteristics are frequency dependent due to the eddy-currents inducted inside magnetic parts that oppose any change of magnetic flux in the inner parts. When used as linear actuator for vibration assisted drilling in industrial production, eddy-currents limit the maximum achievable stroke and vibration frequency with active thrust bearing. This reduces tool-feed rate or shortens tool average useful life. After introducing the problem, material properties and shape optimization are evaluated and compared in the frequency range of interest for vibration assisted drilling. While material properties are determinant, mechanical constraints often limit the selection to materials with significant electrical conductivity. Eddy-current effect can only be partially mitigated with shape optimization.
Advance Care Planning in stationären Pflegeeinrichtungen - Das Vorausplanungskonzept „Time to talk“
(2022)
It is known that high-speed machines have high power and loss densities [1]. The additional losses in the rotor caused by harmonics are particularly critical, as they act in the center of the machine. This paper shows an approach to reach small additional losses without a filter between inverter and machine.
This review summarises and chronicles inputs from several speakers who attended a conference titled: Will the Welcome ever Run Dry?: Interrogating the Hierarchy of Human Categories – The Case of Ukrainian Refugees in Europe. The conference interrogated the refugee crisis which had been precipitated by Russia’s unprovoked war against Ukraine. It was organised by Tanja Kleibl, Melinda Madew, Minenhle Matela, Ronald Lutz and Ndangwa Noyoo and held at the University of Applied Sciences Würzburg-Schweinfurt on 17 March 2022. The conference participants were social work academics, practitioners, students and activists, and it was delivered in a blended mode. Crucially, it was meant to be a call to action to the social work profession around the world, especially in Europe. Also, the organisers wanted to cast a sharp light on the refugee crisis from a social work perspective and highlight the discrimination which was associated with this phenomenon. Indeed, media reports and other accounts had identified this disturbing trend, whereby African and non-European students from developing countries, who were equally fleeing the war zone with Ukrainians, were ill-treated and discriminated against by Ukrainian and Polish security forces. These officials allegedly allowed only Ukrainians and European- looking people to cross the border (Chebil, 2022; Pronczuk et al., 2022).
The history of Social Work and the modern Western university paradoxically represents both the high point and low point of human progress. Conceived in an epoch of immense human discovery, it is important to understand this period as characterised by white Western Imperialist and Colonial projects and the rise of capitalist accumulation. In combination, these processes, not confined to the geo-political points of origin, continue to have devastating impacts across the world, characterised by the exploitation, displacement, and destruction of human beings as well as natural ecosystems. Hegemonic colonial structures and practices created and reproduced global racialised hierarchies with the dominance of the Global North and the 'Othering' of knowledge forms and ways of life emerging from the Global South. Struggles for decolonisation and anti-racism come from an ongoing refusal by the victims of capitalism and imperialism to accept defeat and to continue to struggle for life, liberty and dignity. In the current moment, especially following the brutal public execution of George Floyd in the US and the Black Lives Matter movement, especially amongst youth, we have witnessed a global response, incorporating gestures of solidarity, through the ‘taking of the knee’ through to direct action to remove statues and monuments celebrating various characters associated with Empire, slavery and colonial exploitation. Again, the current discriminatory practices against non-European and non-White refugees from Ukraine highlights the coloniality of human rights. As Social Work scientific community and practitioners, we stand united with all people of good will working for peace and justice across national borders. In times where many forces try to divide and polarize this world, as Social Workers we seek to overcome ”Oppression Olympics“ (Walby et al., 2012: 234) and to foster solidarity as a collective strategy of resistance. In this regard, this panel contribution focusses specifically on the relevance of postcolonial perspectives to challenge contemporary EU migration regimes and developing anticolonial approaches in Social Work. In trying to sketch out how Social Work research, education and practice are often entangled in (re)producing hegemonic discourse, the panel will critically discuss the inherent ambivalences and ambiguities of decolonisation processes in the face of a vast range of epistemic violence, which is also referred to as Epistemicide (de Sousa-Santos, 2014; Ndlovu-Gatsheni, 2018). Some concluding remarks will be made by highlighting the relevance of epistemic disobedience in challenging coloniality of knowledge in Social Work.
Globalisation has made geo-politics not an isolated issue but it must be seen as part of wider transformative processes. New emerging forms of global governance, in particular migration governance, although still discussed as a central national policy instrument in the wider normative political dialogues, have been further developed as forms of control over people which, through externalization processes, go far beyond national borders or continental patterns. Its divisive dynamics have strengthened new forms of unilateralism, stronger nationalism, populism and xenophobia, especially in Europe and North America, affecting countries in the Global South through so called “containment politics”. At the same time, economic mega-projects, extractive industries and land grabbing, as well as increasingly internal – often resource related – postcolonial conflicts, have led to more and more forced displaced people on the African continent. Examples thereof would be the new conflict in Northern Mozambique, which led to about 800.000 internally displaced people (IDPs) since 2017 or the so-called Anglophone Crises in Cameroon, which resulted so far in about half a million IDPs. Extractivism and exploitation of environmental resources without considering its environmental impact has also contributed to the worsening of the self-sustainability conditions of entire communities, forcing them to migrate. Xenophobia, resulting from continued racism as well as from the negative consequences of neoliberal policies for large parts of the populations, has taken on dangerous proportions in what has come to be known as xenophobic violent attacks in South Africa. These violent attacks, perpetrated by South Africans, against fellow Africans from other parts of Africa, have resulted in deaths, injuries and destruction of property. Unfortunately, at the receiving end of such attacks are mostly poor, vulnerable and marginalised groups such as refugees, asylum seekers and immigrants from the continent. Violent xenophobic attacks have contributed to the further displacement of sub-Saharan Africans in South Africa. What is worrying is that these attacks are becoming more and more frequent. Despite these narrowing and inward-looking tendencies, globalisation and related social, economic and cultural transformations are accelerating at a fast pace, making the world even more embedded and interconnected, a process in which digitalization plays a key part. In all these global upheavals, human development and social work should remain at the centre, given their mandate of advocating with and on behalf of the most marginalised (“option for the poor”). Thus, social justice, human rights and social inclusion across the world remain social work’s main mission and a very important task for the profession in terms of education, research and practice. Given this backdrop, it is imperative that social workers not only take critical note of the major shifts taking place momentarily and the various challenges and social ills that have global implications. Rather, they need to insert themselves into this global discourse by offering their unique social justice orientated paradigm and frameworks. This international winter/summer school, taking place in South Africa, aims to support and enhance North-South as well as South-South exchanges of academics, students and organizations working in the field of social work and (forced) migration. Of critical importance, young people, especially social work students, from both the Global South and North, need to be equipped with appropriate and relevant analytical skills to be able to navigate these turbulent times and be better prepared for the numerous complex challenges faced by social work and community practitioners, migrants and refugees in the field. In addition, they need to be exposed to progressive worldviews as well as new innovative research and practices. Academics from the fields of social work and migration need to invest in arriving at context relevant curricula and decolonizing teaching and research methodologies that tackle the issues mentioned above while practitioners need to make themselves familiar with current research trends and innovative practice approaches by learning from other parts of the “interconnected” world.
Unterschiedliche Forschungserkenntnisse belegen, dass Religion und Spiritualität zu den wichtigsten psychosozialen Ressourcen von älteren Menschen zählen. Gleichzeitig werden sie jedoch nicht immer sachkundig in sozialen Dienstleistungen berücksichtigt. Während Herkunftskulturen, Migrationserfahrungen und Adaptationsanforderungen im Fall von älteren Migranten*innen mit Fluchterfahrungen zusätzlich zu den üblichen altersbedingten und soziokulturellen Aspekten beobachtet werden, können überdies spirituell-religiöse Bewältigungsstrategien eine bedeutende Rolle spielen. Die Berücksichtigung dieser psychosozialen Ressourcen stellt eine wichtige Qualifikations- bzw. Kompetenzanforderung in der Sozialen Arbeit dar, um die Resilienz und Lebenszufriedenheit dieser älteren Menschen zu stärken und folglich auch deren soziale Einbindung in der gesamten Gesellschaft zu gewährleisten.
Das geplante Panel beschäftigt sich mit der Frage, wie durch die hegemoniale Wissensproduktion der Sozialen Arbeit koloniale Deutungs- und Handlungsmuster und kulturalisierende Zuschreibenden sowie damit einhergehende subtilere Mechanismen des Othering (re-)produziert werden (Said, 1978). Eine dekoloniale Forschungspraxis kann sich hier als besonders geeignet erweisen, um solchen diskursiven und wissenschaftlichen Praktiken entgegenzuwirken und danach zu fragen: ,,Who and when, why and where is knowledge generated?” (Mignolo, 2009, S. 2). Mit diesem Panel möchten wir zudem kritische Anregungen für den weiteren Forschungsbedarf zur Dekolonialisierung der Forschung Sozialer Arbeit im Sinne des ,,epistemic disobedience‘‘ (Mignolo, 2009, S. 8) anstoßen.
Epilogue - coronavirus book
(2022)
The coronavirus pandemic is the most challenging health emergency in generations, as it has already impacted on the capacities of health infrastructures and is dramatically affecting the local and global economy. Since the global spread of the pandemic, the importance of social distancing as well as the hygiene measures for self-protection and protection of other persons has been enforced, to reduce the rapid spread of the coronavirus. However, these ever-more restrictive protection measures are often not feasible for many, especially marginalized and subaltern groups in the Global South, as state-funded social security systems are very limited there. Therefore, it is not surprising that these developments pose a huge socioeconomic threat as well as potential for social and political unrest, especially to those communities living in already politically fragile and precarious situations in countries such as Ethiopia. Developing Santos’s understanding of social work epistemologies of the South’ and based on a small-scale explorative qualitative study in cooperation with Addis Ababa University, this chapter highlights the impact of historical postcolonial inequalities as well as contemporary political conflicts on the agency of Ethiopian Social and Community Workers as well as their perspectives regarding the multiple crises they confront.
This chapter serves as the conclusion to the whole book, which covers different regions around the globe. In this regard, it proffers global perspectives to social development’s responses to the Coronavirus (COVID-19) pandemic and how the world was impacted by this virus. In essence, it examines a multiplicity of issues pertaining to COVID-19. It must be noted that the issues raised in this book’s chapters are not exhaustive. Nevertheless, they encompass the following: social issues, social work strategies and responses at the local and global level, responses of social work educators and students, and a focus on a post-pandemic global scenario. In arriving at the book’s conclusion, the editors also reflect on their personal journeys, which they had embarked upon when they started writing this book, in dire and perilous circumstances.
The paper deals with the design of DC-side filters for three-phase voltage source converters of drives connected to an industrial or automotive DC-grid. It points out the problem of designing a filter if the DC-grid impedance and structure are unknown. Therefore, it presents a new non-linear hybrid filter whose filter effect is less dependent on the impedance of the downstream DC-grid and with better immunity against external interferences. The analytical and simulation based design process is explained with help of a concrete example. Results are validated by measurements on an experimental set-up.
In lithium-ion batteries, depending on the requirements, many individual cells are connected in series and parallel. Despite very similar individual cell parameters after production, they can develop differently during the subsequent ageing process due to intrinsic and extrinsic influences. A pronounced parameter variation of the assembled cells ultimately leads to a reduced utilisation of the lithium-ion battery and thus also to a reduced lifetime. The aim of this work is therefore to gain a better understanding of the origin and development of parameter variation during the ageing process. The work is divided into three major parts. At the beginning, parameters such as capacity and internal resistance of 480 brand-new cells of one production batch are recorded. The obtained values allow the calculation of the production-related parameter variation of the cells. In order to investigate the development of the parameter variation during cell ageing, numerous ageing tests are carried out in this work. These are divided into single cell tests and module tests. With the help of single cell ageing tests, the development of the parameter variation of unconnected cells is investigated. Here, several cells are combined into groups and aged under identical conditions. In order to show the influence of different operating conditions on the parameter variation during single cell ageing, the cell groups are aged at different temperatures and different load currents. Finally, by ageing various self-built modules, the development of the parameter variation of cells connected in series and in parallel is investigated. By varying the load current and the number of cells connected in parallel, further dependencies are investigated. The measured data show that both the load on the cells and the ambient temperature have a decisive influence on the development of parameter variation. Operating conditions near the lithium plating boundary are particularly problematic. Since the onset of lithium plating varies slightly between the ageing cells, there are extreme differences in the ageing rate over a certain period of time. This ultimately leads to large parameter variations in the tests carried out. The cells used in this work are cylindrical cells in 18650 format with a nominal capacity of 2.6 Ah (Samsung ICR18650-26J). The high-energy cells consist of a NMC cathode and a graphite anode.