Sustainability management within selected large-scale enterprises in Germany

Author(s):  
Christian Leyh ◽  
André Krischke ◽  
Susanne Strahringer
Author(s):  
N. Hembarska ◽  
◽  
Kh. Danylkiv ◽  
L. Kvasnii ◽  
◽  
...  

Purpose. The purpose of this study is to analyze the theoretical foundations of financial sustainability management and their practical application in the field of small restaurant business, improve methodological approaches and develop recommendations for the concept of financial sustainability management to overcome existing problems in today’s conditions. Design/methodology/approach. In the article the authors used the methods of induction, deduction, theoretical generalization to clarify the essence of financial stability from the standpoint of different authors and formulate a generalizing concept used to determine the basic principles of financial stability management, its tasks, components and the sequence of their application in the formation of the concept of managing the financial stability of a modern enterprise; observation, causation, description, specification, formalization – to analyze the problems of choosing the method on the basis of which the calculation of the main indicators of financial stability of the enterprise, as well as interpretation of the data to be used for small businesses, their calculation and the desired trend of change, the characteristics of the accounting support of this process; dialectical, modeling, generalization – to develop recommendations for improving the methodology and organization of the process of managing the financial stability of a small restaurant business. Conclusions. It is hypothesized that improving the methodology and organization of financial sustainability management of small restaurants allows to generate quality information space and sufficient resources to ensure a high degree of financial independence and a stable financial condition in which performance will improve or not deteriorate. changes in internal and external factors. It is proposed and substantiated to implement the concept of financial stability management of the enterprise taking into account the time factor in three levels: strategic, tactical and operational. It is noted that in modern conditions entrepreneurs in the field of small business need educational and training services for financial management, in particular, their financial stability, and the most important and most accessible element of financial stability of the enterprise in the short term is its budgeting system. Practical implications. The results of this study are of interest to small restaurant businesses that address financial sustainability management in quarantine, as quarantine and coronavirus (COVID-19) have caused large-scale economic upheaval, forcing entire businesses to adapt to new, more complex realities. In addition, the results can help identify weaknesses in marketing and finance; the most common causes of bankruptcy; internal and external factors that affect the financial stability of small restaurant business. The paper highlights the features and substantiates the main ways to overcome possible problems of managing the financial stability of small restaurant business. Originality/value. This study contains a description of the main parameters of managing the financial stability of the enterprise in terms of management levels; reveals the characteristics of modern small restaurant business and the problems that arise in the process of managing its financial stability; contains proposals to ensure the financial stability of a small enterprise, namely, it is proposed to pay attention to three main components: the efficiency of use and increase of equity; ensuring solvency by regulating the size and structure of property and capital of the enterprise; ensuring liquidity of assets.


1999 ◽  
Vol 173 ◽  
pp. 243-248
Author(s):  
D. Kubáček ◽  
A. Galád ◽  
A. Pravda

AbstractUnusual short-period comet 29P/Schwassmann-Wachmann 1 inspired many observers to explain its unpredictable outbursts. In this paper large scale structures and features from the inner part of the coma in time periods around outbursts are studied. CCD images were taken at Whipple Observatory, Mt. Hopkins, in 1989 and at Astronomical Observatory, Modra, from 1995 to 1998. Photographic plates of the comet were taken at Harvard College Observatory, Oak Ridge, from 1974 to 1982. The latter were digitized at first to apply the same techniques of image processing for optimizing the visibility of features in the coma during outbursts. Outbursts and coma structures show various shapes.


1994 ◽  
Vol 144 ◽  
pp. 29-33
Author(s):  
P. Ambrož

AbstractThe large-scale coronal structures observed during the sporadically visible solar eclipses were compared with the numerically extrapolated field-line structures of coronal magnetic field. A characteristic relationship between the observed structures of coronal plasma and the magnetic field line configurations was determined. The long-term evolution of large scale coronal structures inferred from photospheric magnetic observations in the course of 11- and 22-year solar cycles is described.Some known parameters, such as the source surface radius, or coronal rotation rate are discussed and actually interpreted. A relation between the large-scale photospheric magnetic field evolution and the coronal structure rearrangement is demonstrated.


2000 ◽  
Vol 179 ◽  
pp. 205-208
Author(s):  
Pavel Ambrož ◽  
Alfred Schroll

AbstractPrecise measurements of heliographic position of solar filaments were used for determination of the proper motion of solar filaments on the time-scale of days. The filaments have a tendency to make a shaking or waving of the external structure and to make a general movement of whole filament body, coinciding with the transport of the magnetic flux in the photosphere. The velocity scatter of individual measured points is about one order higher than the accuracy of measurements.


Author(s):  
Simon Thomas

Trends in the technology development of very large scale integrated circuits (VLSI) have been in the direction of higher density of components with smaller dimensions. The scaling down of device dimensions has been not only laterally but also in depth. Such efforts in miniaturization bring with them new developments in materials and processing. Successful implementation of these efforts is, to a large extent, dependent on the proper understanding of the material properties, process technologies and reliability issues, through adequate analytical studies. The analytical instrumentation technology has, fortunately, kept pace with the basic requirements of devices with lateral dimensions in the micron/ submicron range and depths of the order of nonometers. Often, newer analytical techniques have emerged or the more conventional techniques have been adapted to meet the more stringent requirements. As such, a variety of analytical techniques are available today to aid an analyst in the efforts of VLSI process evaluation. Generally such analytical efforts are divided into the characterization of materials, evaluation of processing steps and the analysis of failures.


Author(s):  
V. C. Kannan ◽  
A. K. Singh ◽  
R. B. Irwin ◽  
S. Chittipeddi ◽  
F. D. Nkansah ◽  
...  

Titanium nitride (TiN) films have historically been used as diffusion barrier between silicon and aluminum, as an adhesion layer for tungsten deposition and as an interconnect material etc. Recently, the role of TiN films as contact barriers in very large scale silicon integrated circuits (VLSI) has been extensively studied. TiN films have resistivities on the order of 20μ Ω-cm which is much lower than that of titanium (nearly 66μ Ω-cm). Deposited TiN films show resistivities which vary from 20 to 100μ Ω-cm depending upon the type of deposition and process conditions. TiNx is known to have a NaCl type crystal structure for a wide range of compositions. Change in color from metallic luster to gold reflects the stabilization of the TiNx (FCC) phase over the close packed Ti(N) hexagonal phase. It was found that TiN (1:1) ideal composition with the FCC (NaCl-type) structure gives the best electrical property.


Author(s):  
J. Liu ◽  
N. D. Theodore ◽  
D. Adams ◽  
S. Russell ◽  
T. L. Alford ◽  
...  

Copper-based metallization has recently attracted extensive research because of its potential application in ultra-large-scale integration (ULSI) of semiconductor devices. The feasibility of copper metallization is, however, limited due to its thermal stability issues. In order to utilize copper in metallization systems diffusion barriers such as titanium nitride and other refractory materials, have been employed to enhance the thermal stability of copper. Titanium nitride layers can be formed by annealing Cu(Ti) alloy film evaporated on thermally grown SiO2 substrates in an ammonia ambient. We report here the microstructural evolution of Cu(Ti)/SiO2 layers during annealing in NH3 flowing ambient.The Cu(Ti) films used in this experiment were prepared by electron beam evaporation onto thermally grown SiO2 substrates. The nominal composition of the Cu(Ti) alloy was Cu73Ti27. Thermal treatments were conducted in NH3 flowing ambient for 30 minutes at temperatures ranging from 450°C to 650°C. Cross-section TEM specimens were prepared by the standard procedure.


Author(s):  
F. A. Durum ◽  
R. G. Goldman ◽  
T. J. Bolling ◽  
M. F. Miller

CMP-KDO synthetase (CKS) is an enzyme which plays a key role in the synthesis of LPS, an outer membrane component unique to gram negative bacteria. CKS activates KDO to CMP-KDO for incorporation into LPS. The enzyme is normally present in low concentrations (0.02% of total cell protein) which makes it difficult to perform large scale isolation and purification. Recently, the gene for CKS from E. coli was cloned and various recombinant DNA constructs overproducing CKS several thousandfold (unpublished data) were derived. Interestingly, no cytoplasmic inclusions of overproduced CKS were observed by EM (Fig. 1) which is in contrast to other reports of large proteinaceous inclusion bodies in various overproducing recombinant strains. The present immunocytochemical study was undertaken to localize CKS in these cells.Immune labeling conditions were first optimized using a previously described cell-free test system. Briefly, this involves soaking small blocks of polymerized bovine serum albumin in purified CKS antigen and subjecting them to various fixation, embedding and immunochemical conditions.


Author(s):  
C.K. Wu ◽  
P. Chang ◽  
N. Godinho

Recently, the use of refractory metal silicides as low resistivity, high temperature and high oxidation resistance gate materials in large scale integrated circuits (LSI) has become an important approach in advanced MOS process development (1). This research is a systematic study on the structure and properties of molybdenum silicide thin film and its applicability to high performance LSI fabrication.


2003 ◽  
Vol 9 (1) ◽  
pp. 2-11 ◽  
Author(s):  
Dexter Dunphy

ABSTRACTThis paper addresses the issue of corporate sustainability. It examines why achieving sustainability is becoming an increasingly vital issue for society and organisations, defines sustainability and then outlines a set of phases through which organisations can move to achieve increasing levels of sustainability. Case studies are presented of organisations at various phases indicating the benefits, for the organisation and its stakeholders, which can be made at each phase. Finally the paper argues that there is a marked contrast between the two competing philosophies of neo-conservatism (economic rationalism) and the emerging philosophy of sustainability. Management schools have been strongly influenced by economic rationalism, which underpins the traditional orthodoxies presented in such schools. Sustainability represents an urgent challenge for management schools to rethink these traditional orthodoxies and give sustainability a central place in the curriculum.


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