Bedeutung der Eigenkapitalausstattung für den Mittelstand

Eigenkapital umfasst alle Mittel im Unternehmen, die vom Eigentümer zu dessen Finanzierung selbst aufgebracht oder als erwirtschafteter Gewinn im Unternehmen belassen wurde. Die Eigenkapitalquote ist der prozentuale Anteil des Eigenkapitals an der Bilanzsumme des Unternehmens. Die Frage, ob die Eigenkapitalausstattung mittelständischer Unternehmen in Deutschland ausreichend ist, lässt sich nicht pauschal beantworten. Es gibt auch keine allgemein geltenden Richtwerte dazu. Es kann durchaus sein, dass abhängig von der Branche, der Unternehmensgröße oder anderen Kennziffern die notwendige Eigenkapitalausstattung variieren kann. Eine solide Ausstattung mit Eigenkapital ist und bleibt indes die unverzichtbare Voraussetzung für nachhaltigen wirtschaftlichen Erfolg jedes Unternehmens. --

Wem gehört die Stadt?

WEM GEHÖRT DIE STADT? Wem gehört die Stadt? / Trautvetter, Christoph (Rights reserved) ( -

Keine Transparenz trotz Transparenzregister

KEINE TRANSPARENZ TROTZ TRANSPARENZREGISTER Keine Transparenz trotz Transparenzregister / Trautvetter, Christoph (Rights reserved) ( -

Examining Student Reported Interaction and Satisfaction in Higher Education Administration Graduate Seminar-Style Blended Courses

The purpose of this case study was to examine how a professional graduate program in higher education administration developed seminar-style courses in a blended format. Blended courses involved two extended in-person weekend sessions with synchronous online sessions, and other asynchronous coursework in between. This study explored the importance of interaction, student satisfaction, and motivation to student success. Data were collected through student surveys and faculty interviews from 11 courses within the same graduate degree program at a private, highly-selective research university from spring 2016 through spring 2018. Class size was the biggest factor relating to student interaction. This study also found synchronous online discussions had a greater impact than other learning activities and that satisfaction and interaction had a slight increase over time as students and instructors became more comfortable with the format

Effect of calcium phosphate and vitamin D3supplementation on bone remodelling and metabolism of calcium, phosphorus, magnesium and iron

BACKGROUND: The aim of the present study was to determine the effect of calcium phosphate and/or vitamin D(3) on bone and mineral metabolism. METHODS: Sixty omnivorous healthy subjects participated in the double-blind, placebo-controlled parallel designed study. Supplements were tricalcium phosphate (CaP) and cholecalciferol (vitamin D(3)). At the beginning of the study (baseline), all subjects documented their normal nutritional habits in a dietary record for three successive days. After baseline, subjects were allocated to three intervention groups: CaP (additional 1 g calcium/d), vitamin D(3) (additional 10 μg/d) and CaP + vitamin D(3). In the first two weeks, all groups consumed placebo bread, and afterwards, for eight weeks, the test bread according to the intervention group. In the last week of each study period (baseline, placebo, after four and eight weeks of intervention), a faecal (three days) and a urine (24 h) collection and a fasting blood sampling took place. Calcium, phosphorus, magnesium and iron were determined in faeces, urine and blood. Bone formation and resorption markers were analysed in blood and urine. RESULTS: After four and eight weeks, CaP and CaP + vitamin D(3) supplementations increased faecal excretion of calcium and phosphorus significantly compared to placebo. Due to the vitamin D(3) supplementations (vitamin D(3), CaP + vitamin D(3)), the plasma 25-(OH)D concentration significantly increased after eight weeks compared to placebo. The additional application of CaP led to a significant increase of the 25-(OH)D concentration already after four weeks. Bone resorption and bone formation markers were not influenced by any intervention. CONCLUSIONS: Supplementation with daily 10 μg vitamin D(3) significantly increases plasma 25-(OH)D concentration. The combination with daily 1 g calcium (as CaP) has a further increasing effect on the 25-(OH)D concentration. Both CaP alone and in combination with vitamin D(3) have no beneficial effect on bone remodelling markers and on the metabolism of calcium, phosphorus, magnesium and iron. TRIAL REGISTRATION: NCT0129702

On the Interaction of a Microwave Excited Oxygen Plasma with a Jet of Precursor Material for Deposition Applications

A plasma source based on a microwave discharge at atmospheric pressure is used to produce an oxygen plasma torch. An admixture of liquid precursor material is evaporated and injected into the torch through a nozzle, causing oxidization and deposition of doped silica at a nearby quartz substrate. The temperature generated inside the plasma source and in the plume, in the region of treatment, and at the substrate surface are key parameters, which are needed for process description and optimization of plasma-chemical reactions.Optical emission spectroscopy, high-speed imaging, and thermography were applied to observe and to characterize the jet behavior and composition. The experimental results are compared with self-consistent modeling

The effect of oxygen admixture on the properties of microwave generated plasma in Ar-O2: A modelling study

This work presents results of a self-consistent modelling analysis on microwave plasma generated in Ar-O2 mixtures at a frequency of 2.45 GHz at atmospheric pressure. The study focuses on how the plasma properties are influenced by the increase of the oxygen fraction in the gas mixture. The oxygen admixture is increased from 1% up to 95% in mass for values of the input microwave power of 1 and 1.5 kW. The results show that for a power of 1 kW and gradually increasing the oxygen admixture from 1% to 25% the electron density drops by a factor of more than four due to the energy lost by the electrons due to dissociation of oxygen molecules and the gas heating. An analysis of the number densities of species produced in the Ar-O2 plasma is presented. Oxygen admixtures of above 50% are considered along with an increase of the input microwave power in order to supply the discharge with electron number density values of the order of 1019 m-3. Gas temperatures above 3700 K are obtained in the plasma core along with a strong production of oxygen atoms with a number density of the order of 1023 m-3