Unregelmäßig erscheinende Berichte über wissenschaftliche Ergebnisse aus den einzelnen Forschungsbereichen der zum HZDR gehörenden Institute.

Unregelmäßig erscheinende Berichte über wissenschaftliche Ergebnisse aus den einzelnen Forschungsbereichen der zum FZD gehörenden Institute.

Unregelmäßig erscheinende Berichte über wissenschaftliche Ergebnisse aus den einzelnen Forschungsbereichen der zum FZR gehörenden Institute.

Bericht über Strukturveränderungen, Personal, Projekte, Öffentlichkeitsarbeit, Ausstellungen, Vorträge u.a. der Universitätsbibliothek Leipzig und Ihre MitarbeiterInnen im Jahr 2016

The Institute of Safety Research (ISR) was over the past 20 years one of the six Research Institutes of Forschungszentrum Dresden-Rossendorf e.V. (FZD), which in 2010 belonged to the Wissenschaftsgemeinschaft Gottfried Wilhelm Leibniz. Together with the Institutes of Radiochemistry and Radiation Physics, ISR implements the research programme „Nuclear Safety Research“ (NSR), which was during last years one of the three scientific programmes of FZD. NSR involves two main topics, i.e. “Safety Research for Radioactive Waste Disposal” and “Safety Research for Nuclear Reactors”. The research of ISR aims at assessing and enhancing the safety of current and future reactors, the development of advanced simulation tools including their validation against experimental data, and the development of the appropriate measuring techniques for multi-phase flows and liquid metals.

Title: Intellectual capital disclosure in Swedish "knowledge companies" - a study on how intellectual capital is accounting for in three Swedish knowledge companies Problem: An organization has two kinds of assets; material assets and immaterial assets, also known as intellectual capital. There are straight forward ways of establishing the value of the material assets and stakeholders can easily find this information in either the income statement or the balance sheet. However modern businesses are increasingly reliant on their immaterial assets in order to generate value, since there is no equivalent to the balance sheet for immaterial assets - where do stakeholders find information on the subject, and how do the businesses themselves value intellectual capital? Purpose: In order to understand where and how companies disclose and value their intellectual capital, this thesis has analyzed the annual reports of three leading Swedish knowledge-companies from a two year period, and interviews have been conducted with key individuals at said companies. Methodology: Both qualitative and quantitative methods were used in this study. The qualitative part consists of primary data which was gathered through a questionnaire that was collected by e-mail, and secondary data was gathered from websites and financial reports of the selected companies. Qualitative data was gathered through the questionnaires alone, and processed through Spearman’s coefficient of rank correlation. Conclusion: The chosen companies have chosen not to disclose much of their intellectual capital in their annual reports, one company even removing the subsection intellectual capital from their annual report. It was found that human capital is the most valued component on intellectual capital. We have found that the selected companies do not use any specific method to valuate their intellectual capital. Keywords: intellectual capital, knowledge-company, annual report, disclosure, Sweden

The second report from the Project-Group ESRF-Beamline of the Forschungszentrum Rossendorf covers the period from July 1999 until December 2000. The ROssendorf BeamLine (ROBL) at the European Synchrotron Radiation Facility (ESRF) in Grenoble, France performed quite well during this time. In the beamtime used by the FZR and collaborating institutes 44 scheduled experiments were performed, while in the ESRF scheduled beamtime 12 experiments. Additionally, a distinct amount of beamtime was devoted to in-house research of the FZR and methodical experiments. Since February 2000 ROBL is part of the European Commission's programme "Access to Research Infrastructure" which supports user groups from member and associated states of the EU during experiments at ROBL. In the year 2000 ROBL hosted 6 groups for experiments. The report is organised in three main parts. The first part contains extended contributions on results obtained at ROBL. The second part gives an overview about the scheduled experiments, publications, guests having visited ROBL with support of the EC, and some other information. Finally, the third part collects the experimental reports of the user groups received.

A recent growth in textual analysis research in the accounting and finance literature relies heavily on context to draw conclusions about the readability or sentiment of the text under study. Yet the complexity of the text used in the financial disclosure is also relevant in evaluating readability and sentiment. Experimental results in this dissertation thesis show that a change in annual report complexity is associated with a change in the probability that a subject will comprehend the information being communicated in the disclosure. Specifically, increasing the complexity of an annual report disclosure dampens the probability that a subject will understand good news disclosures and accentuates the probability that a subject will understand bad news disclosures. Experimental results in this dissertation thesis also demonstrate that a change in annual report complexity is associated with a change in the probability that a subject will be optimistic about the nature of the news being communicated in the disclosure. Specifically, an increase in the complexity of an annual report disclosure reduces the probability that a subject will be optimistic about neutral news disclosures, decreases the probability that a subject will be optimistic about good news disclosures, and increases the probability that a subject will be optimistic about bad news disclosures. Further, experimental results show that subjects utilize the Financial Statements, Management's Discussion and Analysis, and Business Data sections of the annual report more frequently than the Notes to Financial Statements section of the annual report. These results should be of interest to regulators, public corporations, and readers of annual report disclosures.

This report analyzes the needs to build an annual report generator which has the properties of Modularity, Simplicity in use and Maintainability based on current web technology. It also describes the software development process from design to implementation. The description is goal criteria based so it explains the advantages of the developed annual report generator. This report also discusses the further works that can be done in the future and their regarding implementation difficulties.

This thesis is devoted to the web-page analysis and to the analysis of the accessability of financial records, that are usually part of annual reports. The first part is devoted to the theoretical basis and standards, where is stated how an airline corporation should act. In the second part, the theoretical basis is applied to concrete airlines, that are significant on the personal air-transportation market. The individual rating is stated in the conclusion. There are also concrete recommendations that should be used for raising the competitiveness of the given subject.