Thickness characterization toolbox for transparent protective coatings on polymer substrates

The thickness characterization of transparent protective coatings on functional, transparent materials is often problematic. In this paper, a toolbox to determine the thicknesses of a transparent coating on functional window films is presented. The toolbox consists of a combination of secondary ion mass spectrometry and profilometry and can be transferred to other transparent polymeric materials. A coating was deposited on designed model samples, which were characterized with cross-sectional views in transmission and in scanning/transmission electron microscopy and ellipsometry. The toolbox was then used to assess the thicknesses of the protective coatings on the pilot-scale window films. This coating was synthesized using straightforward sol-gel alkoxide chemistry. The kinetics of the condensation are studied in order to obtain a precursor that allows fast drying and complete condensation after simple heat treatment. The shelf life of this precursor solution was investigated in order to verify its accordance to industrial requirements. Deposition was performed successfully at low temperatures below 100 °C, which makes deposition on polymeric foils possible. By using roll-to-roll coating, the findings of this paper are easily transferrable to industrial scale. The coating was tested for scratch resistance and adhesion. Values for the emissivity (ε) of the films were recorded to justify the use of the films obtained as infrared reflective window films. In this work, it is shown that the toolbox measures similar thicknesses to those measured by electron microscopy and can be used to set a required thickness for protective coatings

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

A Methodology for Formalizing GDMO Behavior Descriptions

Network management is a key technology for operating large heterogeneous data transmission networks. To allow deployment of equipment from different vendors, the OSI TMN (Telecommunications Management Network) framework defines the language GDMO (Guidelines for the Definition of Managed Objects). Unfortunately, the behavior of managed objects is defined in an informal manner using natural language. This results in behavior specifications which are often vague and ambiguous, increasing the possibility of different implementations not being interoperable. To achieve consistent, clear, concise, and unambiguous specifications, a formal methodology has to be utilized. This paper introduces a framework for the inclusion of formal behavior descriptions into GDMO specifications. An object-oriented logic programming language is presented, which can be used in conjunction with the framework to specify the behavior of managed objects. The language is aimed at automatically producing prototypes of..

Profiling and Internet Connectivity in Automotive Environments

This demo combines active DB technology in open, heterogeneous environments with the Web presence requirements of nomadic users