TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas A1 - Lienland, Bernhard T1 - Cost Assignment Paradox: Indirect Tooling Costs and Production Orders JF - Advances in Management Accounting N2 - Purpose Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders. Methodology Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme. Findings The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified. Practical implications An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs. Originality/value of the article Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs. KW - Tooling KW - Cost allocation KW - indirect cost KW - Overhead cost KW - Joint cost KW - Fairness criteria Y1 - 2014 U6 - https://doi.org/10.1108/S1474-787120140000023007 VL - 23 SP - 211 EP - 251 ER - TY - CHAP A1 - Seliger, Norbert T1 - Probabilistic model based analysis of electrolytic capacitor ageing and failures in a single-phase power factor correction circuit T2 - 8th International Conference on Integrated Power Electronics Systems (CIPS) N2 - Wear-out failures of electrolytic capacitors in single phase power factor correction circuits are investigated in this study. A probabilistic model based approach for temperature driven capacitor degradation is chosen to analyse the probability of failure of the output capacitor bank. Different design strategies are proposed and evaluated in terms of reliability. Parametric variation of capacitor bank designs provides influential effects on system volume, cost and reliability which is modeled for a sample size of 1000 power supply units. KW - wear-out failure electrolytic capacitor KW - active PFC Y1 - 2014 PB - VDE-VERLAG GMBH ER - TY - GEN A1 - Grischa, Günther A1 - Schildhauer, Stefan A1 - Muscat, Dirk T1 - Offenlegungsschrift DE102012106391A1 BT - Verfahren zur Einbettung von Dekor-Körpern in eine Polymer-Matrix N2 - Ein Verfahren zur Einbettung von Dekor-Körpern in eine Silikongummi-Matrix umfasst das Auf­tragen einer ersten aushärtbaren Polysiloxanzusammenset­zung auf eine Grundplatte und Angelieren der ersten Po­lysiloxanzusammensetzung; das Aufbringen der Dekorkör­per auf die angelierte erste Polysiloxanzusammensetzung; das Ausfüllen von Zwischenräumen zwischen den Dekorkör­pern mit einer zweiten aushärtbaren Polysiloxanzusammen­setzung; und das Aushärten der Polysiloxanzusammenset­zungen zu einer transparenten Polysiloxan-Matrix mit dar­in eingebetteten Dekor-Körpern. Ein weiteres Verfahren zur Einbettung von Dekor-Körpern in eine Silikongummi-Matrix umfasst das Auftragen einer aushärtbaren Polysiloxanzu­sammensetzung auf eine Grundplatte und Aufbringen der Dekor-Körper vor dem Angelieren der ersten Polysiloxan­zusammensetzung; das Einsinkenlassen der aufgebrach­ten Dekor-Körper in die aushärtende Polysiloxanzusammen­setzung derart, dass die aufgebrachten Dekor-Körper von der Polysiloxanzusammensetzung vollständig umschlossen werden; und das Aushärten der Polysiloxanzusammenset­zungen zu einer transparenten Polysiloxan-Matrix mit den darin eingebetteten Dekor-Körpern derart, dass eine Mehr­zahl der eingebetteten Dekor-Körper von der Polysiloxanzu­sammensetzung vollständig umschlossen bleibt. KW - Polymer-Matrix Y1 - 2021 ER - TY - JOUR A1 - Aslan, Alp A1 - Bäuml, Karl-Heinz T. T1 - Later Maturation of the Beneficial Than the Detrimental Effect of Selective Memory Retrieval JF - Psychological Science N2 - In adults, selective memory retrieval can both impair and improve recall of other memories. The study reported here examined whether children also show these two faces of memory retrieval. Employing a variant of the directed-forgetting task, we asked second, fourth, and seventh graders to study a list of target and nontarget words. After study, the participants received a cue to either forget or continue remembering the list. We subsequently asked some participants to recall the nontarget words before we tested their memory for the target words; for the remaining participants, we tested memory only for the target words. Prior retrieval of nontarget words impaired retrieval of to-be-remembered target words, regardless of children's age. In contrast, prior retrieval of nontarget words improved recall of to-be-forgotten target words in seventh graders, though not in fourth and second graders. These results suggest a developmental dissociation between the two faces of memory retrieval and indicate later maturation of the beneficial effect than of the detrimental effect of selective memory retrieval. KW - cognitive development KW - episodic memory Y1 - 2021 UR - https://doi.org/10.1177/0956797613519270 VL - 25 IS - 4 SP - 1025 EP - 1030 ER - TY - GEN A1 - Ott, Holly C. T1 - Aligning Operational Incentives in Project Management KW - Case Study Y1 - 2020 ER - TY - RPRT A1 - Ott, Holly C. T1 - Germany’s Mittelstand Companies: Can Asia Share their Success? KW - Germany’s Mittelstand Companies Y1 - 2020 ER - TY - JOUR A1 - Bayerstadler, Andreas A1 - Benstetter, Franz A1 - Heumann, Christian A1 - Winter, Fabian T1 - A predictive modeling approach to increasing the economic effectiveness of disease management programs JF - Health Care Management Science N2 - Predictive Modeling (PM) techniques are gaining importance in the worldwide health insurance business. Modern PM methods are used for customer relationship management, risk evaluation or medical management. This article illustrates a PM approach that enables the economic potential of (cost-)effective disease management programs (DMPs) to be fully exploited by optimized candidate selection as an example of successful data-driven business management. The approach is based on a Generalized Linear Model (GLM) that is easy to apply for health insurance companies. By means of a small portfolio from an emerging country, we show that our GLM approach is stable compared to more sophisticated regression techniques in spite of the difficult data environment. Additionally, we demonstrate for this example of a setting that our model can compete with the expensive solutions offered by professional PM vendors and outperforms non-predictive standard approaches for DMP selection commonly used in the market. KW - Health insurance KW - Selection for disease management programs KW - Predictive modeling KW - Generalized linear model KW - Comparison of methods Y1 - 2014 UR - https://doi.org/10.1007/s10729-013-9246-y VL - 17 SP - 284 EP - 301 ER - TY - JOUR A1 - Carrier, A. A1 - Prodinger, Birgit T1 - Visions of possibility: Using institutional ethnography as a theory and method for understanding contexts and their ruling relations JF - Occupational Therapy Now KW - Occupational Therapy KW - institutional ethnography Y1 - 2014 VL - 16 IS - 2 SP - 18 EP - 21 ER - TY - JOUR A1 - Prodinger, Birgit A1 - Shaw, L. A1 - Stamm, T. A1 - Rudman, D. L. T1 - Enacting occupation-based practice: Exploring the disjuncture between everyday life of mothers with rheumatoid arthritis (RA) and institutional processes JF - British Journal of Occupational Therapy N2 - Introduction: Occupation-based approaches are a hallmark of excellence in occupational therapy practice. This article focuses on the disjuncture between how women with rheumatoid arthritis go about their daily lives, that is to say their occupations, and what is addressed during routine visits at a specialized rheumatology outpatient clinic. Method: Institutional ethnography was employed as a method of inquiry to identify the occupations and related issues that were or were not accounted for in health records and addressed within institutional processes. Interviews and participant observations were conducted with seven women with rheumatoid arthritis who were mothers. Hospital records were analysed as texts mediating between the women's daily lives and the rheumatology outpatient clinic. Findings: The analysis revealed that despite the diversity in the ways that the women managed their daily lives, the things that they did were viewed, understood, and addressed only within the boundaries of the standardizing relations that ruled practice in this clinical setting. Institutional processes grounded in biomedical concepts such as functional status or disease activity, as well as clinical assessments that depict these concepts, both shape and limit opportunities for occupational therapists to advance and enact occupation-based practice. Conclusion: In this setting, the complexity of the participants' daily lives and the occupations they engage in remain unaddressed. KW - Rheumatoid arthritis KW - assessment KW - occupation Y1 - 2014 UR - https://doi.org/10.4276/030802214X14122630932359 VL - 77 IS - 10 SP - 491 EP - 498 ER - TY - CHAP A1 - Schemme, Michael T1 - Duroplastische und thermoplastische Verbundwerkstoffe T2 - Grundlagen der Kunststofftechnologie KW - FVK KW - VDI Wissensforum Y1 - 2020 ER -