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Die bösen Zehn
(2010)
Der IAS 39 steht nach der Finanzkrise 2008 / 2009 in der Kritik: Wertberichtigungen seien „too little, and too late“ gebildet worden. Die Einführung des IFRS 9 soll die frühzeitige Bildung von Wertberichtigungen ermöglichen und Prozyklizität und Komplexität verringern. Die Bankenaufsicht begrüßt die Einführung des IFRS 9, ist sich aber einig mit der Wissenschaft: Die frühzeitige Erkennung von makroökonomischen Umschwüngen ist schwierig. Am Beginn der Covid-19 Pandemie fordern IASB und die Aufsichtsbehörden die Banken auf, Ermessensspielräume zu nützen, um übermäßige Prozyklizität zu vermeiden. Die Arbeit stellt zu Beginn den theoretischen Rahmen dar. Darauf aufbauend wird anhand von Abschlüssen von österreichischen Banken untersucht, ob die Erwartungen an den IFRS 9 in der Covid-19 Pandemie erfüllt worden sind. Eine wichtige Datenquelle ist das Transparency Exercise der EBA. Die Untersuchung lässt auf keine frühzeitige Erkennung der Krise schließen. Die überwiegend vergleichbaren Modelle und die Auswertung der Kennzahlen bestätigen die Gefahr von Prozyklizität. Die Offenlegungen sind in Teilen wenig transparent, außerdem schwankt ihre Qualität stark.
Die Beobachtung des Circu
(2016)
Die Arbeitswelt von morgen
(2022)
Die Realität ist keinesfalls einfach da. Sie wird vielmehr von den Beteiligten erst kommunikativ erzeugt. Einzeln und gemeinsam werden Beobachtungen und damit erzielte Ergebnisse, gedankliche Vorstellungen, argumentative Begründungen sowie grundlegende Annahmen und damit zusammenhängende Deutungen schriftlich und/oder mündlich kommuniziert und miteinander ausgetauscht.
The properties of diamond make it an attractive material for MEMS and sensor devices. We present the feasibility to fabricate membranes and cantilevers made of nano-(micro-) crystalline diamond films grown on Si/SiO2 substrates using microwave chemical vapour deposition (MWCVD). The patterning of micromechanical structures was performed by a combined process of femtosecond laser ablation and wet etching. We designed cantilever structures with varying lengths and widths (25, 50, 100, 200 and 300 μm). The cantilevers were made in a symmetric left- and right-hand configuration. An additional laser treatment was used to modify the mechanical properties of the left-hand cantilever. The deflection of the laser-treated, and non-treated sections was measured. The global mechanical system properties were simulated and corresponded with high accuracy to the measured results of deflection.
Dialog und Beratung
(2012)
In Benin werden einerseits große Mengen verschiedenster Abfallarten häufig in der Landschaft entsorgt und unter freiem Himmel verbrannt. Andererseits ist Energie in Benin sehr knapp und muss zu einem hohen Prozentsatz aus Nachbarländern
importiert werden. Hier setzt die vorliegende Arbeit an mit der Frage: Welche Varianten der Müllverbrennung mit Nutzung thermischer Energie sind hinsichtlich ökonomischer, technischer und ökologischer Kriterien in Benin realisierbar? Zur Beantwortung dieser Frage werden zunächst die Rahmenbedingungen vor Ort analysiert, um Anforderungen an eine solche Müllverbrennungsanlage abzuleiten. Als Kern der Arbeit wird eine Müllverbrennungsanlage mit anschließender Abgasreinigung konzipiert, die auf einem bereits vor Ort erprobten Ofen aufsetzt, der zur Verbrennung medizinischer Abfälle konstruiert wurde. Anhand einer detaillierten Analyse von Abgasreinigungstechnik wird aufgezeigt, wie dieser Basisofen zur Verbrennung von landwirtschaftlichen Abfällen und Kunststoffen angepasst werden kann. Konkrete Beispiele zur Nutzung thermischer Energie zur Kälteerzeugung, Salzherstellung und Palmölherstellung zeigen auf, dass das vorgestellte Konzept praxistauglich ist.
In today’s world, fiber optic networks for data transmission are an essential technology. This technology provides multiple advantages compared to conventional electrical data transmission. The simultaneous transmission of multiple optical signals in a single fiber is one of the main benefits of fiber optic cable. This is accomplished by directing the different optical signals into a single fibre and splitting them up after the transmission in order to obtain the individual signals. Arrayed Waveguide Gratings (AWGs) are used for this purpose in modern optical networks. Design and evaluation process are two components of AWG development. During the evaluation of several simulated and already manufactured AWGs for telecommunication applications, it was discovered that the channel spacing parameter does not conform telecommunication standards. The correct shift of the geometric parameter ”separation of the output waveguides” leads to the standard-conform channel spacing.
According to the current state of the art, no commercial tool is available which calculates the shift of this parameter correctly. The aim of this thesis is the development of a software tool to calculate the accurate shifting of the geometric parameter ”separation of the output waveguides” of an AWG. This tool operates as an interface between the design and evaluation processes and must be able to import the data format of the evaluation process and returns the data in a suitable data format for the design process. The Vorarlberg University of Applied Sciences uses three different methods for the shifting of the geometric parameter ”separation of the output waveguides”. These methods are evaluated and optimised as part of this thesis. Additionally, it has been determined that the shift of the geometric parameter ”separation of the output waveguides” has no significant impact on the performance of the AWG.
The detection of glucose is an essential part of diabetes management and can help to prevent secondary diseases, that can occur as a result of diabetes. For this reason, it is important to improve the current glucose monitoring by developing novel sensors with high efficiency, low cost and compact design. The use of microelectrodes with interdigitated array (IDA) structures reduces the total detector size while providing benefits such as large currents, high sensitivity, and fast response. The aim of this thesis is to develop a novel sensor based on platinum interdigitated array (IDA) electrodes and to investigate which method is most effective for the detection of glucose. This work is divided into two parts. The first part is focused on the design and the fabrication of the sensor chips. The second part is concerned with the electrochemical characterisation of the sensors. Two distinct sensor designs are created, each consisting of a four-electrode system arranged as an interdigitated array. For the fabrication of the sensors, two different manufacturing processes are used. A lift-off process is used to fabricate the 2 μm-Gap sensor chips, whereas a lift-off free process is applied to produce the nanogap sensor chips. The electrochemical characterisation of both sensor chips is achieved by the immobilisation of the enzyme glucose oxidase (GOx) on the electrode surface. This thesis investigates the immobilisation of GOx by reduction of diazonium salts and the direct immobilisation of GOx by cyclic voltammetry. As a result of this work, it has been demonstrated that glucose detection by reduction of diazonium salts is error-prone due to modification with a multi-step procedure and is not suitable for our sensors based on platinum IDA electrodes. The direct immobilisation of GOx by cyclic voltammetry, by contrast, demonstrates the successful detection of glucose. In glucose solutions ranging from 5 mM to 20 mM, a direct correlation between the glucose concentration and the measured current is obtained. The reproducibility of direct immobilization is demonstrated by repeated performance with various sensors.
Abstract: ams AG is a leading provider of sensing solutions developing semiconductor sensors in a wide variety of fields, with optical sensing as one of the key competences. Since integrated photonics is a promising technology for new sensor systems, ams AG has been developing processes for fully integrated CMOS-compatible photonic components based on Si3N4. This talk will provide an overview on the processing of basic photonic building blocks and their optical properties and performance. We will also give examples for applications in the fields of optical coherence tomography and opto-chemical gas sensing. In the 1980s photonics started its way for common use in telecommunication technology, using optical fiber technologies. In recent years, also a variety of photonic sensors has been proposed and developed. One of the major drawbacks of most of these photonic devices has been the lack of integration into existing (semiconductor) production processes, so far. This integration is feasible using SiN material systems to process monolithically integrated CMOS-compatible photonic sensors in the visible and near-infrared spectrum. We will present the basic processing steps for the SiN photonic technology, the development of some critical processing steps such as SiN deposition and SiN etching as well as several photonic components (waveguides, splitters, etc.) with their optical properties. One of the applications presented relates to optical coherence tomography (OCT), a fast growing imaging technique in ophthalmology. Drawbacks of existing OCT systems are their high costs as well as their bulkiness, which prevents a wider spread use of OCT systems.
One way to overcome both cost and size issues is to integrate optical and electrical components on a single chip.
Part of this work was carried out in the framework of the projects COHESION (funded by the Austrian Research Promotion Agency (FFG), no. 848588), OCTCHIP (funded by the EU’ Horizon 2020 research and innovation programme, no. 688173), and COLODOR (M-ERA.NET transnational Call 2015, funded by the Austrian Research Promotion Agency (FFG), no.854066, and the Bundesministerium für Bildung und Forschung, Germany).
Development of a low pressure syringe pump for detecting cannabinoids through liquid chromatography
(2022)
The following thesis covers the miniaturization and characterization of a pneumatic syringe pump, which is used for applications in low-pressure liquid chromatography. For this purpose, the components of the prototype are dealt with in the first section. These include the membrane pump and the cylinder for pressure and force generation, the syringe used for sample preparation and the construction of the test column. Furthermore, the pressure preparation on the cylinder, the friction losses of the syringe and then the behavior of the syringe in various application scenarios are considered. In the second section, the focus is on the different behaviors when using water and ethanol as a solvent. Tests in normal applications, as well as with air pockets or leaking seals, show the different behavior and the resulting deviations in the test pressure of the column. In addition, the maximum forces that can be applied to the syringe are worked out in several tests and the different maximum pressures, which depend on the solvent contained, are evaluated. These different maximum pressures, which are due to the different sealing behavior in connection with the surface tension of the liquid, will be discussed in conclusion. An outlook follows, up to which test pressures the system can be used and how these can be achieved.