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Diese Arbeit untersucht die Printmedienberichterstattung zu Messerdelikten in Bayern und vergleicht sie mit den Kriminalitätsdaten der Polizeilichen Kriminalstatistik. Angesichts der zunehmenden medialen Aufmerksamkeit und der politischen Debatten zu Messerkriminalität ist es das Ziel, Unterschiede sowie Schnittmengen zwischen beiden Datenquellen herauszuarbeiten und im Kontext der Wahrnehmung der Kriminalitätsberichterstattung zu reflektieren. Die Arbeit gliedert sich in eine theoretische Auseinandersetzung mit der Medienforschung, eine empirische, quantitativ angelegte Medienanalyse zu 310 Messerstraftaten, sowie eine vergleichende Betrachtung mit der Polizeilichen Kriminalstatistik. Die Ergebnisse zeigen, dass Medienberichterstattung bestimmte Aspekte von Messerangriffen stärker fokussiert, während die Kriminalstatistik eine andere Phänomenologie abbildet, aber ebenfalls Überschneidungen bestehen. In der abschließenden Zusammenstellung aller Erkenntnisse kann exemplarisch aufgezeigt werden, wie die Berichterstattung in Abhängigkeit von informellen Selektionsprozessen polizeilicher Pressestellen steht. Die Bewertung der Erkenntnisse führt zuletzt in die Ableitung der Notwendigkeit weiterer Forschung zu Messertaten im häuslichen Bereich.
One of the key factors for reducing South Africa's reliance on fossil fuels and in addition, addressing the energy crisis and accelerate economic growth, is to ensure rapid and meaningful adoption of Renewable Energies. The need to have an inclusive approach requires that SMMEs, which are the backbone of the economy and contribute a large percentage of the Carbon Footprint (Alam et al., 2002) are not left behind in this transition. The South African National Development Plan approximates that 90% of the 11 million jobs are expected to come from the estimated 3.2 million SMMEs and 43,062 Co-operatives (DSBD, 2023).
Access to funding has been identified as one of the biggest barriers for SMMEs (in general business and in RE transition in particular) for participation, with many other challenges such as inadequate understanding of financial products, lack of government incentives, and other institutional barriers (Nxele and Hoque, 2022).
It is, therefore, critical to gain an understanding of the factors that determine successful attainment of funds and how these can be implemented to assist South African SMMEs in securing funding and successfully transitioning towards sustainable energy solutions.
Subsequent goodwill accounting: What changes to the standards would different stakeholders prefer?
(2025)
This thesis explores the ongoing debate on subsequent goodwill accounting under International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (US-GAAP). Although both frameworks currently apply the impairment-only model for public companies, they diverge in key technical and practical areas. The impairment approach has also drawn criticism for allowing delayed recognition of losses, being costly, and relying heavily on managerial judgment. These
concerns prompted the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to initiate reform agendas. However, only the IASB currently continues with active reform projects, raising concerns about possible future divergence.
The thesis combines a technical comparison of both frameworks with an empirical part that presents the views of five stakeholders: an academic, two preparers, an investor, and a consultant. Their preferences are summarized across six research topics: timeliness of impairment recognition, cost and practical burden of testing, disclosure sufficiency and usefulness, preferred accounting model, convergence between IFRS and US-GAAP, and gaps in the ongoing debate.
The findings indicate varying opinions on the timeliness, cost, and complexity of testing, prevailing support for retaining the impairment-only model, suggestions to change the scope and content of disclosure requirements, a preference for the standards’ convergence, and a recognized need for further empirical research.
On 25 April 2024, Portugal celebrated the 50th anniversary of the Portuguese Revolution of Carnations, which led to the establishment of democracy in the country. Commemorations took place throughout the year. Moreover, it was a super year of legislative elections and subnational elections in the Azores and Madeira. On top of the national‐ and subnational levels of electioneering, there were also European Parliament elections. A new minority government came into office under Prime Minister Luis Montenegro.
Die rasante Entwicklung Künstlicher Intelligenz (KI) hat in den letzten Jahren zahlreiche innovative Technologien hervorgebracht, die das Potenzial besitzen, verschiedene Branchen und Lebensbereiche grundlegend zu verändern. Eine dieser Technologien ist das als Teil der Deepfake-Technologien einzuordnende Voice Cloning, bei dem Stimmen von Personen mithilfe von generativer KI so realitätsgetreu nachgebildet, d.h. geklont, werden können, dass sie kaum von der echten Stimme zu unterscheiden sind. Wie andere Formen der generativen KI bringt auch das Voice Cloning nicht nur Chancen, sondern auch ein erhebliches rechtliches Konfliktpotential mit sich. Für einen sachgemäßen Umgang mit der neuen Technologie ist ein angemessener Ausgleich zwischen den Rechten der Verwender und den durch das Voice Cloning betroffenen Rechten Dritter erforderlich.
Die zentrale Frage dieser Arbeit ist insofern, wie die rechtlichen Rahmenbedingungen des Einsatzes von generativer KI im Bereich des Voice Cloning in Deutschland ausgestaltet sind und welche regulatorischen Lücken derzeit noch bestehen. Zu diesem Zweck werden zunächst die Begriffe „generative KI“, „Deepfake-Technologie“ und „Voice Cloning“ sowie dessen technologische Grundlagen erläutert, um eine Basis für die rechtliche Beurteilung zu schaffen. Anschließend werden der rechtliche Rahmen in Deutschland sowie der noch bestehende Regelungsbedarf analysiert. Im Fokus steht dabei die Betrachtung der Vereinbarkeit des Voice Cloning mit geltendem Urheberrecht, Datenschutzrecht und Persönlichkeitsrechten. Auch auf strafrechtliche Aspekte wird kurz eingegangen. Abschließend werden Probleme der Rechtsdurchsetzung, Aspekte der Providerhaftung sowie die Neuregelungen durch die KI-Verordnung behandelt.
In this study, we describe Ford’s practices and propose three industry-based frameworks for supply chain digital twin (SCDT) design and implementation at scale. First, a generalized three-layer framework for the design of SCDTs based on Ford's approach is developed. The layers are intracompany, Tier-1 network, and deep-tier network, classified based on data visibility. We describe how digital twins can enhance operational performance and be utilized for resilience stress testing. Second, generalized frameworks of SCDT implementation are shown composed of two dimensions, i.e., implementation scale and implementation scope. The three-stage implementation scale framework proposes a roadmap for transition from data-driven organizations to digital twin-driven management systems. The four-level implementation scope framework encompasses product, process, organization, and extended network levels, with a focus on the key role of the data analytics department in deploying SCDTs. We then generalize four fundamental principles for SCDTs: (i): object-driven and data-driven design and adaptation, (ii) visibility as the central angle of digital twin design and technology, (iii) digital twins are integrators of data and knowledge, and (iv) SCDT continuous adaptation. To the best of our knowledge, our paper is the first in the literature to report on the design and deployment of an SCDT at scale, which can be useful for academics and practitioners alike. We conclude that a properly developed SCDT can enable strategic and operational performance improvements, end-to-end visibility, agentic AI integration in decision-making, and supply chain stress testing, as well as create a new approach to managing the supply chain.
Destination choice modeling is challenging as the number of feasible sites is often very large. Sampling of alternatives has been used successfully to make large choice sets manageable and yields consistent estimates under certain conditions. However, the specific structure of destination choice data has rarely been addressed explicitly. Besides large numbers of alternatives, it is characterized by a skewed distribution of travel costs with few low-cost nearby sites and a disproportionate increase in alternatives with distance. In this paper, we investigate how this characteristic travel cost structure affects the quality of destination choice models estimated on samples of alternatives. Comparing uniform and strategic sampling (Lemp and Kockelman, 2012), we find that (i) strategic sampling reduces bias and improves efficiency relative to uniform sampling, (ii) sampling performance generally declines with stronger travel cost sensitivity, and (iii) the gains from strategic sampling increase as travel cost sensitivity becomes stronger. For multinomial logit, strategic sampling yields high levels of accuracy and precision when drawing as few as 10 out of 20,000 alternatives. For mixed logit, bias is higher, while the protocol still offers substantial performance gains. After presenting Monte Carlo evidence, we apply both sampling approaches to a nationwide freshwater recreation dataset and examine their impact on welfare estimates for two policy scenarios, as well as on bias and efficiency.
We consider two alternative preference specifications for optimal departure time choices: the classical asymmetric linear loss for early and late delays, and a new specification based on asymmetric quadratic loss. We demonstrate that the resulting optimal choices correspond to the tail indices of the travel time distribution—quantiles for the asymmetric linear specification and expectiles for the asymmetric quadratic specification. Additionally, we establish a correspondence between the choices induced by these two utility specifications, showing that the asymmetric quadratic preference class is a valid alternative with favorable properties, as demonstrated through examples and applications. For both utility specifications, we derive travel time reliability ratios and present a straightforward computation method using the concepts of -deviation and -variance. Moreover, we test both specifications using departure time choice data, finding that the quadratic loss specification more accurately represents actual departure time choices. Finally, using Montreal travel time data for two alternative routes, we fit a mixture of gamma distributions and compare the behavior of the optimal departure time choices and travel time reliability ratio curves induced by the different utility specifications.