Assessing the financial result at the early development phase of the accounting methodology

Subject. The article discusses methods and techniques for assessing the financial result at the early development phase of the accounting methodology. Objectives. The study is intended to find the evidence of the evolutionary coherence of methods and techniques used to assess the financial result through the single-entry and double-entry bookkeeping. Methods. I combined the analysis and synthesis, induction and deduction, the historical and logic methods of research. Results. I proved the existence of two methods for assessing the financial result through the single-entry accounting. As part of the first one, the financial result is assessed in accounts (first of all, the account of goods and account of payables). As part of the second one, the financial result is assessed by comparing the value of property, which is not encumbered with debts (net property) as of the beginning and end of the accounting period. To do so, the opening and closing inventory lists are compared. Illustrating the balance prepared by J. Gottlieb, I show the coherence of methods and techniques for assessing the financial result through the single-entry and double-entry bookkeeping methodology. Conclusions. The article presents two methods for assessing the financial result through the single-entry method and shows the relationship of methods used to determine the financial result in the single-entry and double-entry methods. In the single-entry and double-entry bookkeeping, the economic substance of the financial result was found to have been interpreted as a growth in net assets for a certain period. The findings are applicable to explain the nature of the financial result, define it and develop the accounting methodology for assessing the financial result.

Entering First-in-Human Clinical Study With a Single-Strain Live Biotherapeutic Product: Input and Feedback Gained From the EMA and the FDA

During the last decade, a plethora of novel therapies containing live microorganisms as active substance(s) has emerged with the aim to treat, prevent, or cure diseases in human beings. Both the Food and Drug Administration (FDA) and the European Directorate for the Quality of Medicines and Health Care (EDQM) codified these biotherapies as Live Biotherapeutic Products (LBPs). While these innovative products offer healthcare opportunities, they also represent a challenge for developers who need to set the most suitable designs for non-clinical and clinical studies in order to demonstrate a positive benefit/risk ratio through relevant quality, safety, and efficacy data that are expected by the drug competent authorities. This article describes how YSOPIA Bioscience, supported by the Pharmabiotic Research Institute (PRI), addressed the regulatory challenges during the early development phase of their single-strain LBP, Xla1, in order to obtain the necessary authorizations to bring this drug to the clinical stage.

PARAMETRIC MODELLING OF WEIGHT AND VOLUME EFFECTS IN BATTERY ELECTRIC VEHICLES, WITH FOCUS ON THE GEARBOX

The modeling of battery electric vehicles (BEVs) still represents a challenge for vehicle manufacturers. The installation of the new types of components needed for BEVs gives rise to uncertainties in the quantification of parameters like the vehicle's weight. Indeed, vehicle weight plays a key role, since it has a drastic effect on the vehicle's range, which is an important selling point for BEVs. Uncertainties in weight estimation create weight fluctuations during the early development phase and the need to resize components like the electric machine or battery. This in turn affects the components' volume and weight. However, such resizing can also lead to component collision and unfeasibility of the vehicle architecture. To solve this problem and to support concept engineers during the early development phase, an iterative approach is required that is capable of estimating weight and volume fluctuations in the relevant components. The approach should also consider the geometrical interdependencies of the components, to ensure that no collisions occur between them. Taking the gearbox as an example application, this paper presents a novel approach that satisfies these requirements.

Parametric Modeling of Mass and Volume Effects for Battery Electric Vehicles, with Focus on the Wheel Components

Defining a vehicle concept during the early development phase is a challenging task, since only a limited number of design parameters are known. For battery electric vehicles (BEVs), vehicle weight is a design parameter, which needs to be estimated by using an iterative approach, thus causing weight fluctuations during the early development phase. These weight fluctuations, in turn, require other vehicle components to be redesigned and can lead to a change in their size (secondary volume change) and weight (secondary weight change). Furthermore, a change in component size can impact the available installation space and can lead to collision between components. In this paper, we focus on a component that has a high influence on the available installation space: the wheels. We model the essential components of the wheels and further quantify their secondary volume and weight changes caused by a vehicle weight fluctuation. Subsequently, we model the influence of the secondary volume changes on the available installation space at the front axle. The hereby presented approach enables an estimation of the impact of weight fluctuations on the wheels and on the available installation space, which enables a reduction in time-consuming iterations during the development process.

Design Parameters for the Early Development Phase of Battery Electric Vehicles

The derivation of a battery electric vehicle (BEV) architecture represents a challenging task for car manufacturers. For the early development of combustion engine architectures, the required design parameters can be derived from the analysis of previously-built model series. Regarding BEV architectures, the manufacturers do not yet have a reference series of vehicles on the basis of which they can derive the essential design parameters. Therefore, these parameters are mainly estimated at high cost in the early development phase. To avoid cost-intensive changes in the further course of development it is crucial to choose the right set of design parameters. For this reason, the aim of this paper is the identification of a minimum set of design parameters, derived from the current state-of-the-art of vehicle development by a structured literature comparison. We group the results according to our definition of vehicle architecture and discuss each identified parameter to explain its relevance. The sum of all parameters presented in this paper builds a minimum set of design parameters, which can be employed as a guideline for the definition of BEV architectures in the early development stage.

Derivation of Geometrical Interdependencies between the Passenger Compartment and the Traction Battery Using Dimensional Chains

Dimensional chains are the basis for testing the feasibility of vehicle architectures in the early development phase since they allow for parametrical vehicle modeling. Parametrical modeling is employed in the early development of the vehicle in order to enable the estimation of the space available for powertrain components. For battery electric vehicles (BEVs), new dimensional chains have increased relevance because of the geometrical interdependencies between the traction battery and the passenger compartment. The passenger compartment and traction battery share the same position in the vehicle, i.e., between the axles, which leads to a conflict between these two components. Furthermore, the passenger compartment dimensions are needed to size components like heating, ventilation, and air conditioning (HVAC), the energy consumption of which in turn influences the required battery capacity. In order to describe these interdependencies, we identify a set of dimensional chains and derive a passenger compartment volume estimation model that can be employed in the early development phase of the vehicle design. We further analyze the single elements of the dimensional chain and present typical values for each element.

SOCIAL SUSTAINABILITY IN THE DEVELOPMENT OF SERVICE ROBOTS

We introduce the concept of social sustainability, intertwined with ecological and economic aspects, to the field of service robots and comparable automation technology. It takes a first step towards a comprehensive guideline that operationalizes and applies social sustainability. By applying this guideline to the project MURMEL we offer a concept that collects and rates social key issues to visualize their individual importance. Social sustainability is an important and often overlooked aspect of sustainable technology development which should be considered in the early development phase.

Small Changes in Vehicle Suspension Layouts Could Reduce Interior Road Noise

Inside the passenger cabin of modern cars, lower noise levels from quieter engines make road noise more dominant. The main transfer path for road noise below 300 Hz into the car is the suspension. Suspension layouts are mainly determined by driving dynamics, but their influence on road noise is not in focus. Layout design changes for driving dynamics in the early development phase require the modification of structural dynamics Finite Element (FE) models used to predict interior acoustics. This manual modification makes acoustical effects from layout design changes difficult to predict. In the following article, we present a method to adapt suspension FE models automatically to suspension layout changes. This allows an automatic optimization of the suspension layout regarding road noise. As an example, a rear axle suspension layout is modified to decrease road noise between 60 and 90 Hz by moving the connection point between the track rod and the knuckle.

Technologieintegrierte Fabrikplanung für KMU/Technology-integrated factory planning for SMEs

Für kleine und mittelständische Unternehmen (KMU) ist die Fabrikplanung mit digitalen Werkzeugen und Methoden in der Regel nicht wirtschaftlich, obwohl sie die gleichen Qualitätsanforderungen an die Fabrikplanung stellen wie große Unternehmen. Dieser Beitrag zeigt, wie auf Basis von Unternehmensmodellen die technologieintegrierte Fabrikplanung wirtschaftlich die Planungsqualität steigert, indem sie bereits in der frühen Entwicklungsphase Kernelemente der Planung synchronisiert: Fabrikkonzept, Fertigungsprozesse, Technologien und Digitalisierung.   For SMEs, factory planning with digital tools and methods is usually not economical, although they have the same quality requirements for factory planning as large companies. This article shows how technology-integrated factory planning economically increases planning quality, based on enterprise models by synchronizing core planning elements in the early development phase: factory concept, manufacturing processes, technologies, and digitization.