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The implementation of human resource (HR) policies often proves troublesome due to the appearance, and stubborn persistence, of gaps in the process. Human resource management (HRM) scholars problematise these gaps and advocate tight implementation to reduce gaps and to ensure the desired impact of policies on organisational performance. Drawing on organisational institutionalism, we contend that gaps in implementing HR policies can actually be productive, as they secure organisational legitimacy, and thus enable organisations to operate viably within several institutional environments. We suggest that different approaches to implementation are needed, some of them premised on accepting sustained implementation gaps. We introduce minimum and moderate implementation approaches, rooted in the notion of decoupling, to complement approaches aimed at tight implementation. Our aim is to support the further development of research based on a richer interpretation of HRM implementation challenges and choices they present for HR managers.
This study empirically analyzes and compares return data from developed and emerging market data based on the Fama French five-factor model and compares it to previous results from the Fama French three-factor model by Kostin, Runge and Adams (2021). It researches whether the addition of the profitability and investment pattern factors show superior results in the assessment of emerging markets during the COVID-19 pandemic compared to developed markets. We use panel data covering eight indices of developed and emerging countries as well as a selection of eight companies from these markets, covering a period from 2000 to 2020. Our findings suggest that emerging markets do not generally outperform developed markets. The results underscore the need to reconsider the assumption that adding more factors to regression models automatically yields results that are more reliable. Our study contributes to the extant literature by broadening this research area. It is the first study to compare the performance of the Fama French three-factor model and the Fama French five-factor model in the cost of equity calculation for developed and emerging countries during the COVID-19 pandemic and other crisis events of the past two decades.
Gewinn, Profitabilität und Wachstum eines Unternehmens sind untrennbar mit dem Arbeitseinsatz und der Mitarbeiterperformance verbunden (Birri, 2014; Bligh et al., 2006). Arbeitseinsatz und Performance wiederum erwachsen maßgeblich aus den grundlegenden intrinsischen und extrinsischen Motivationstreibern. Also müssen Unternehmen zur Sicherung ihres Erfolgs mit geeigneten Werkzeugen gezielt auf diese Treiber einwirken. Ein zentrales Werkzeug hierfür sind die Vergütungssysteme der Unternehmen.
Up to now biorefinery concepts can hardly compete with the conventional production of fossil-based chemicals. On one hand, conventional chemical production has been optimised over many decades in terms of energy, yield and costs. Biorefineries, on the other hand, do not have the benefit of long-term experience and therefore have a huge potential for optimisation. This study deals with the economic evaluation of a newly developed biorefinery concept based on superheated steam (SHS) torrefaction of biomass residues with recovery of valuable platform chemicals. Two variants of the biorefinery were economically investigated. One variant supplies various platform chemicals and torrefied biomass. The second variant supplies thermal energy for external consumers in addition to platform chemicals. The results show that both variants can be operated profitably if the focus of the platform chemicals produced is on high quality and thus on the higher-priced segment. The economic analysis gives clear indications of the most important financial influencing parameters. The economic impact of integration into existing industrial structures is positive. With the analysis, a viable business model can be developed. Based on the results of the present study, an open-innovation platform is recommended for the further development and commercialisation of the novel biorefinery.
The food system represents a key industry for Europe and Germany in particular. However, it is also the single most significant contributor to climate and environmental change. A food system transformation is necessary to overcome the system’s major and constantly increasing challenges in the upcoming decades. One possible facilitator for this transformation are radical and disruptive innovations that start-ups develop. There are many challenges for start-ups in general and food start-ups in particular. Various support opportunities and resources are crucial to ensure the success of food start-ups. One aim of this study is to identify how the success of start-ups in the food system can be supported and further strengthened by actors in the innovation ecosystem in Germany. There is still room for improvement and collaboration toward a thriving innovation ecosystem. A successful innovation ecosystem is characterised by a well-organised, collaborative, and supportive environment with a vivid exchange between the members in the ecosystem. The interviewees confirmed this, and although the different actors are already cooperating, there is still room for improvement. The most common recommendation for improving cooperation is learning from other countries and bringing the best to Germany.
The paradigmatic shift of production systems towards Cyber-Physical Production Systems (CPPSs) requires the development of flexible and decentralized approaches. In this way, such systems enable manufacturers to respond quickly and accurately to changing requirements. However, domain-specific applications require the use of suitable conceptualizations. The issue at hand, when using various conceptualizations is the interoperability of different ontologies. To achieve flexibility and adaptability in CPPSs though requires overcoming interoperability issues within CPPSs. This paper presents an approach to increase flexibility and adaptability in CPPSs while addressing the interoperability issue. In this work, OWL ontologies conceptualize domain knowledge. The Intelligent Manufacturing Knowledge Ontology Repository (IMKOR) connects the domain knowledge in different ontologies. Testing if adaptions in one ontology within the IMKOR provide knowledge to the whole IMKOR. The tests showed, positive results and the repository makes the knowledge available to the whole CPPS. Furthermore, an increase in flexibility and adaptability was noticed.
A closed-loop control for a cooperative innovation culture in interorganizational R&D projects
(2022)
Since project managers only have a limited authority in interorganizational R&D projects a cooperative innovation culture is essential for team cohesion and thus for achieving project scope in time and cost. For its development different factors depending on underlying values are essential. These factors must be learned iteratively by the project members so that they are living the values of a cooperative innovation culture. Hence, this paper raises the following research question: “How to control living the values of a cooperative innovation culture in interorganizational R&D projects?” To answer this question, a closed-loop control for a cooperative innovation culture is developed. The developed closed-loop control system includes several different functional units which show essential roles and several different variables which show what to consider and design in the control system. In addition, the developed closed-loop control system is generalized for other types of projects such as intraorganizational projects.
Within the last decade, research on torrefaction has gained increasing attention due to its ability to improve the physical properties and chemical composition of biomass residues for further energetic utilisation. While most of the research works focused on improving the energy density of the solid fraction to offer an ecological alternative to coal for energy applications, little attention was paid to the valorisation of the condensable gases as platform chemicals and its ecological relevance when compared to conventional production processes. Therefore, the present study focuses on the ecological evaluation of an innovative biorefinery concept that includes superheated steam drying and the torrefaction of biomass residues at ambient pressure, the recovery of volatiles and the valorisation/separation of several valuable platform chemicals. For a reference case and an alternative system design scenario, the ecological footprint was assessed, considering the use of different biomass residues. The results show that the newly developed process can compete with established bio-based and conventional production processes for furfural, 5-HMF and acetic acid in terms of the assessed environmental performance indicators. The requirements for further research on the synthesis of other promising platform chemicals and the necessary economic evaluation of the process were elaborated.
This article explores the determinants of people’s growth prospects in survey data as well as the impact of the European recovery fund to future growth. The focus is on the aftermath of the Corona pandemic, which is a natural limit to the sample size. We use Eurobarometer survey data and macroeconomic variables, such as GDP, unemployment, public deficit, inflation, bond yields, and fiscal spending data. We estimate a variety of panel regression models and develop a new simulation-regression methodology due to limitation of the sample size. We find the major determinant of people’s growth prospect is domestic GDP per capita, while European fiscal aid does not significantly matter. In addition, we exhibit with the simulation-regression method novel scientific insights, significant outcomes, and a policy conclusion alike.
This study examines the relevance of integrated reporting quality (IRQ) to capital markets. We investigate whether IRQ benefits capital market participants by improving a firm's information environment, using analyst earnings forecast accuracy as a proxy. Our study focuses specifically on companies that publish integrated reports on a voluntary basis. Based on a scoring model, we assess IRQ and its effects with data from 2015 to 2019 of 101 companies. The results indicate no significant relationship between IRQ and analyst earnings forecast accuracy. Thus, IRQ does not appear to improve a firm's information environment, at least not currently in a voluntary setting. Drawing on previous literature in the field, this study further concludes that integrated reporting (IR) in general has not yet reached its full potential in benefitting capital markets. Potential implications of our results are that the standard setters should work to improve the specificity and rigor of their guidelines, and analysts should become more involved in developing IR guidelines to make them more relevant to their information needs. IR seems to unfold its benefits better in mandatory settings, which could call for regulators to make IR mandatory.
The functionality of existing cyber-physical production systems generally focuses on mapping technologic specifications derived from production requirements. Consequently, such systems base their conception on a structurally mechanistic paradigm. Insofar as these approaches have considered humans, their conception likewise is based on the structurally identical paradigm. Due to the fundamental reorientation towards explicitly human-centered approaches, the fact that essential aspects of the dimension "human" remain unconsidered by the previous paradigm becomes more and more apparent. To overcome such limitations, mapping the "social" dimension requires a structurally different approach. In this paper, an anthropocentric approach is developed based on possible conceptions of the human being, enabling a structural integration of the human being in an extended dimension. Through the model, extending concepts for better integration of the human being in the sense of human-centered approaches, as envisioned in the Industrie 5.0 conception, is possible.
Artificial intelligence is a field of research that is seen as a means of realization regarding digitalization and industry 4.0. It is considered as the critical technology needed to drive the future evolution of manufacturing systems. At the same time, autonomous guided vehicles (AGV) developed as an essential part due to the flexibility they contribute to the whole manufacturing process within manufacturing systems. However, there are still open challenges in the intelligent control of these vehicles on the factory floor. Especially when considering dynamic environments where resources should be controlled in such a way, that they can be adjusted to turbulences efficiently. Therefore, this paper aimed to develop a conceptual framework for addressing a catalog of criteria that considers several machine learning algorithms to find the optimal algorithm for the intelligent control of AGVs. By applying the developed framework, an algorithm is automatically selected that is most suitable for the current operation of the AGV in order to enable efficient control within the factory environment. In future work, this decision-making framework can be transferred to even more scenarios with multiple AGV systems, including internal communication along with AGV fleets. With this study, the automatic selection of the optimal machine learning algorithm for the AGV improves the performance in such a way, that computational power is distributed within a hybrid system linking the AGV and cloud storage in an efficient manner.
The proper selection of a demand forecasting method is directly linked to the success of supply chain management (SCM). However, today’s manufacturing companies are confronted with uncertain and dynamic markets. Consequently, classical statistical methods are not always appropriate for accurate and reliable forecasting. Algorithms of Artificial intelligence (AI) are currently used to improve statistical methods. Existing literature only gives a very general overview of the AI methods used in combination with demand forecasting. This paper provides an analysis of the AI methods published in the last five years (2017-2021). Furthermore, a classification is presented by clustering the AI methods in order to define the trend of the methods applied. Finally, a classification of the different AI methods according to the dimensionality of data, volume of data, and time horizon of the forecast is presented. The goal is to support the selection of the appropriate AI method to optimize demand forecasting.
Towards a model for holistic mapping of supply chains by means of tracking and tracing technologies
(2022)
The usage of tracking and tracing technologies not only enables transparency and visibility of supply chains but also offers far-reaching advantages for companies, such as ensuring product quality or reducing supplier risks. Increasing the amount of shared information supports both internal and external planning processes as well as the stability and resilience of globally operating value chains. This paper aims to differentiate and define the functionalities of tracking and tracing technologies that are frequently used interchangeably in literature. Furthermore, this paper incorporates influencing factors impacting a sequencing of the connected world in Industry4.0 supply chain networks. This includes legal influences, the embedment of supply chain-related standards, and new possibilities of emerging technologies. Finally, the results are summarized in a model for the holistic mapping of supply chains by means of tracking and tracing technologies. The resulting technological solutions that can be derived from the model enable companies to address missing elements in order to enable the holistic mapping of supply chain events as well as the transparent representation of a digital shadow throughout the entire supply chain.
The fifth mobile communications generation (5G) offers the deployment scenario of licensed 5G standalone non-public networks (NPNs). Standalone NPNs are locally restricted 5G networks based on 5G New Radio technology which are fully isolated from public networks. NPNs operate on their dedicated core network and offer organizations high data security and customizability for intrinsic network control. Especially in networked and cloud manufacturing, 5G is seen as a promising enabler for delay-sensitive applications such as autonomous mobile robots and robot motion control based on the tactile internet that requires wireless communication with deterministic traffic and strict cycling times. However, currently available industrial standalone NPNs do not meet the performance parameters defined in the 5G specification and standardization process. Current research lacks in performance measurements of download, upload, and time delays of 5G standalone-capable end-devices in NPNs with currently available software and hardware in industrial settings. Therefore, this paper presents initial measurements of the data rate and the round-trip delay in standalone NPNs with various end-devices to generate a first performance benchmark for 5G-based applications. In addition, five end-devices are compared to gain insights into the performance of currently available standalone-capable 5G chipsets. To validate the data rate, three locally hosted measurement methods, namely iPerf3, LibreSpeed and OpenSpeedTest, are used. Locally hosted Ping and LibreSpeed have been executed to validate the time delay. The 5G standalone NPN of Reutlingen University uses licensed frequencies between 3.7-3.8 GHz and serves as the testbed for this study.
Von den Covid-19-Restriktionen wurden im Automobilsektor die Zulieferer wesentlich stärker getroffen als die Fahrzeughersteller. Vor allem die Entwicklung des Working Capitals im ersten Pandemie-Jahr erwies sich als kritisch. Der Beitrag gibt einen Überblick über mögliche Lösungen für eine allseits vorteilhaftere, stabile Supply-Chain-Finanzierung in künftigen Krisen.
Neuromarketing is already relatively advanced when it comes to researching the principle effect of marketing in the brain. What is often still missing, however, is the transfer of these findings into practice. The reason for this is that research has so far primarily pursued the question of „why?“. For practice, however, the question of „how?“ is much more relevant. This article attempts to answer the latter question, i.e. to bridge the gap between research and practice in the field of retail marketing. Is there a buy button in the consumer´s brain? And if so, how can it be activated? Neuromarketing is a young discipline at the interface of cognitive science, neuroscience and market research. Due to technological progress, neuromarketing can provide important insights for retail, especially insights to explain consumer behaviour. By looking into the customer’s brain, retail companies can address their customers in a more targeted manner and thus gain an advantage over competitors. Especially the influence of emotions and the unconscious play a major role in the purchase decision of consumers. Using the limbic map, customers can be clustered into types based on the characteristics of their emotional systems, for which specific marketing measures can be derived. Best-practice examples from the retail sector show that a targeted approach to specific shopping types in retail can lead to success.
In contrast to classical advertising, event marketing is a dynamic communication instrument that is constantly bringing trends and innovations. The diverse application possibilities and potentials of event marketing make it possible to reach relevant target groups according to the current zeitgeist, to generate brand-relevant realities and worlds of experience, to generate emotions and sympathy values and in this way to create a bond between brand or company and recipients. Enduring brand experience worlds can be seen as a consistent further development of event marketing. Unlike typical branding events, which are limited in time, enduring brand experience worlds create theme worlds that can be experienced, usually for an unlimited period of time. The research paper reflects the development and current state of brand experience worlds. On this basis a systematisation of enduring brand experience worlds is presented and discussed.
Similarities and differences of the various types of enduring brand experience worlds are elaborated and critically appraised.
Addressing the high complexity of brand image measurement, the present research paper investigates the use of artificial neural networks in this particular application context. Since profound insights into the image of a brand are essential for management, the deployment of this learning algorithm is considered as it allows modeling of complex non-linear and multilayered relationships. The conceptual approach presented in the paper is illustrated with the empirical example of the sportswear manufacturer adidas. By using quantitative survey data, a multilayer artificial neural network is created to link the evaluations of specific brand attributes with the overall evaluation of the brand. Based on an analysis of the connection weights between neurons of the artificial neural network, the importance of different brand attributes for the brand evaluation is quantified. This results in concrete implications for brand management practice and potential for further investigations on the use of artificial intelligence in marketing analytics.
Praktische Schwierigkeiten bei der Gestaltung von Einkaufs-bedingungen bestehen oft, weil Käufer unterschiedliche Interessen haben: Bei „just-in-time“-Verträgen wollen Käufer keine Zeit verlieren, um die Ware nach Lieferung zu untersuchen. Sie wollen vielmehr die Ware sofort in den Produktionsprozess geben. Anders ist das bei technisch besonders komplexen Waren. Hier fürchten Käufer, bereits vor Abschluss der Untersuchung mögliche Sachmängel bei Gefahrübergang dem Verkäufer beweisen zu müssen. Gelten BGB/HGB, werden Einkaufsbedingungen nur bedingt diesen Interessen gerecht. Abbedingung der Unter-suchungs- und Rügeobliegenheit und Änderungen der Beweislastverteilung zum Vorteil des Käufers sind dann nicht möglich. Helfen kann hier aber das UN-Kaufrecht: Hier haben Käufergrößere Freiräume, wenn sie Einkaufsbedingungen gestalten.
The purpose of this paper sought to develop a collaborative framework that provides wine bottling facilities, wine cellars and their direct supply chain partner guidelines to facilitate a collaborative partnership – aiming to aid responsive decision making and improve reliability. The framework was developed using a triangulation approach, consisting of an in-depth literature review, 14 semi-structured interviews with industry experts and a theoretical case study. The developed framework was presented to wine bottling facilities and their supply chain stakeholders. Indication are that the proposed wine industry collaborative framework should enhance supply chain collaboration and will contribute towards the guidance and facilitation in developing collaboration platforms to align supply chain operations, while improving bottling responsiveness and meeting demand requirements.
Social-Customer-Relationship-Management zeichnet sich vor allem durch die Möglichkeit eines zentralen, überregionalen Kundendialogs mit der Option einer inhaltlichen Segmentierung aus. Obwohl Wissenschaftler schon seit Längerem die Vorteile von Social CRM als ganzheitliche Marketingstrategie betonen, versuchen nur wenig Unternehmen eine ernsthafte Etablierung. Dabei eignet sich dieser Ansatz insbesondere für größere Firmen, die eine Palette unterschiedlicher Produkte überregional unter einem Markennamen vertreiben. Hier könnte Social CRM eine sinnvolle Bereicherung für das CRM-Instrumentarium darstellen und je nach Art der vertriebenen Produkte auch zum Qualitätsmanagement beitragen.
Parteien streiten oft darüber, ob sich Käufer bei Mängeln der Kaufsache vom Vertrag lösen können. Der Verkäufer will das meistens verhindern: Fallen die Preise, kann sich der Käufer etwa nach dem Rücktritt die Ware am Markt preiswerter verschaffen. Die Ware ist dann zum ursprünglichen Preis nicht mehr handelbar. Steigen die Preise, droht zusätzlich eine Schadensersatzforderung: Der Käufer muss sich die Ware zu einemhöheren Preis bei einem anderen Verkäufer verschaffen. Auch können beim Verkäufer zusätzliche Kosten–etwa Transport-oder Lagerkosten–entstehen. Verkaufsbedingungen machen es dem Käufer deshalb besonders schwer, sich vom Vertrag zu lösen, während Einkaufsbedingungen daran nur geringe Anforderungen stellen.
Wer Ein- und Verkaufsbedingungen für das Auslandsgeschäft gestaltet, muss wissen, wo der Gesetzgeber der Gestaltungsfreiheit Grenzen gesetzt hat. Gelten BGB/HGB, lässt die deutsche Inhaltskontrolle überschaubare Spielräume, beim Rücktritts-recht des Käufers von den gesetzlichen Regeln abzuweichen. Weitgehend ungeklärt ist bislang, welche Vertragsaufhebungsklauseln in AGB wirksam sind, wenn UN-Kaufrecht gilt: Zwar kann sich in diesen Fällen die Inhaltskontrolle wegen Art. 4Satz 2 lit. a) CISG auch nach § 307 Abs. 1 BGB richten. Dann ist aber bei der Klauselkontrolle auch den Wertungen Rechnung zu tragen, die dem UN-Kaufrecht–und eben nicht dem BGB–zugrunde liegen und in dessen Bestimmungen ihren Niederschlag gefunden haben. Bei der Gestaltung von AGB kann dies Freiräume schaffen.
Purpose
Returnable transport packaging (RTP) solutions have found increasing attention in the recent past. It is not clear, however, under what conditions an RTP system improves a company's financial performance. This paper investigates the operational factors that influence the financial attractiveness of an RTP solution in a manufacturing environment and discusses how these factors are related to each other.
Design/methodology/approach
The paper presents the results of five empirical RTP use cases and compares the case study findings with the results found in literature in order to develop a taxonomy of RTP cost effects. Drawing on the concept of value-based management (VBM), the operational drivers of these RTP cost effects are systematized and categorized in a value driver model that relates RTP cost effects to overall economic value added (EVA).
Findings
Based on the use case findings, additional cost factors are identified that have not been previously discussed in literature. The amended taxonomy of influence factors is further operationalized in a value driver model.
Originality/value
The present paper is the first one providing a taxonomy of RTP cost effects and putting these effects in a conceptual framework that can be used for decision-making and performance benchmarking.
Der Career Booster
(2022)
Das berufsbegleitende International MBA Program der ESB Business School in Reutlingen hat einen sehr guten Ruf. Der Schwerpunkt liegt neben Strategie und Business Development auf Digitalisierung, Marketing, Leadership und Nachhaltigkeit. Es wird immer wieder den Anforderungen der Wirtschaft angepasst, meint Studiendekan Prof. Gerd Nufer.
Affordable Luxury Sports Cars in Germany : Investigating the Determinants of Customer Experience
(2022)
The article discusses the factors affecting the customer experience when buying affordable luxury sports cars in Germany by identifying differences between first-time and experienced buyers. It emphasizes the need for the creation of two different customer journeys based on different customer experience clusters, a touchpoint analysis from the customer perspective identified differences in purchase stages, and staff behaviour and brand trust for customer satisfaction and brand identification.
Effektiver Altruismus
(2022)
Bei altruistischem Handeln erscheint es ungewöhnlich, eine Kosten-Nutzen-Abwägung vorzunehmen. Sollte, wer Geld spendet, wirklich abwägen, wo seine Spende am meisten Nutzen stiftet? Vertreter des effektiven Altruismus (EA) finden solche Überlegungen nicht abwegig. Wenn jemand seine Ressourcen einsetzen möchte, um Gutes zu tun, ist eine rationale Abwägung, wie man damit am meisten Gutes tun kann (oder am wenigsten schaden kann), durchaus eine Überlegung wert.
Gamification erfährt seit Jahren zunehmende Aufmerksamkeit in Wissenschaft und Praxis. Eine 2019 veröffentliche Metaanalyse zur Gamification-Forschung zeigt, dass der Fokus bislang auf den Bereichen Bildung und Gesundheit lag. Mit verbreiteter Anwendung steigt allerdings der Bedarf, die Forschung auf weitere Felder auszuweiten. Dieser Beitrag ergründet die Potenziale von Gamification im B-to-B-Vertrieb. Eine Betrachtung an dieser Stelle eignet sich aus den folgenden Gründen: Gamification wird vor allem für diejenigen Felder als attraktiv bezeichnet, wo Aktivitäten komplex und vielfältig sind und Fortschritt nur schwer nachzuvollziehen ist. Darüber hinaus unterstützt Gamification in der Erzielung nachhaltiger Ergebnisse mit Kontinuität und langfristigem Engagement.
Social commerce
(2022)
The concept of “social commerce” refers to a synthesis of e-commerce and social media. Despite the rapid growth in users of and revenues from social commerce, so far little in-depth research has been conducted in Germany on this topic. The goal here, therefore, is to conduct schematic research of the literature and an online survey of German consumers to analyze the potential opportunities for companies.
Customer Success Management is the next evolution in complex sales that drives growth. Moreover, Customer Success Management is a modern holistic sales philosophy and part of a professional customer experience management strategy. The following conceptual paper discusses fundamental thoughts based on value-based selling, customer success focus, and a clear view on a perspective beyond selling that will gain importance in the future.
Der Fokus dieses Beitrags liegt in der Analyse einer nachhaltigen Verpackungsgestaltung mit Blick auf die kognitive und emotionale Steuerung von Kunden. Aufbauend auf den Guidelines zur nachhaltigen Verpackungsgestaltung werden unter Berücksichtigung relevanter Konsummotive des SHIFT-Modells die Möglichkeiten zur Beeinflussung von Kunden über den gesamten Customer Journey betrachtet. Dabei steht in der Lebensmittelindustrie die Verpackung als ein zentraler Kommunikationskanal im Fokus dieser Analyse. Im Sinne eines nachhaltigen Verpackungskonzeptes gilt es nun sämtliche Interaktionen mit dem Kunden sowohl online als auch offline so zu gestalten, dass Konsumenten zum nachhaltigen Konsum motiviert werden. Am Beispiel von Nomoo werden die einzelnen Schritte dargelegt.
Moral change and the purchase-sales-relationship: critical analysis of German and Swiss companies
(2022)
This study examines the awareness and causes of moral change from the economic perspective in Germany and Switzerland. Based on an analysis of value research to date and interviews with experts in B2B sales, the manifestations of moral change are critically examined and recommendations for action are derived on an employee-specific and company-wide level.
Ein Design Thinking-Projekt mit 17 20–50-jährigen kirchenfernen Proband*innen untersuchte die Fragestellung aus einer klaren Bedürfnisorientierung dieser für die Zukunft der Kirche wichtigen Altersgruppe. Mit ihnen wurden konkrete Lösungsvorschläge erarbeitet. Konsens der Proband*innen war, dass Kirche viel Potential hat, das sie aktuell nicht ausschöpft. Um die Kirchenbindung zu stabilisieren bzw. perspektivisch zu erhöhen, müsste Kirche im Lebensraum ihrer Mitglieder sichtbarer werden, und das vor allem digital. Zudem müsste sie ihre Angebote für das Leben der Mitglieder als relevant darstellen und aktiv mit einem offenen Ohr auf die Gemeindeglieder zugehen, statt auf ihr Kommen zu warten
An empirical study on management accountants’ roles and role perceptions: a German perspective
(2022)
The ongoing discussion on roles of management accountants (MAs) leads often to perceive the business partner (BP) role as the role of choice. Yet, many scholars and practitioners seem to assume that this role is clear to managers and MAs, that it makes sense for them and that all managers and MAs agree on it and implement it. Inconsistencies between actual roles, perceived, and expected roles might cause identity and role conflicts. However, we lack evidence of whether managers and MAs perceive, expect and act in the BP role and if tensions and conflicts might exist. This paper is based on a quantitative empirical study of a large German high-tech firm in 2019 whose top management decided to implement the BP role. We found several areas of tension in this role discussion and contribute to the literature on MAs’ roles with a more nuanced view of the interaction between managers and MAs regarding MAs’ roles. The study shows that there are mainly differences in business managers’ expectations of MAs to the role of the BP, which the MAs do not know exactly how to fulfill.
Purpose
This field study aims to investigate the interactive relationships of millennial employee’s gender, supervisor’s gender and country culture on the conflict-management strategies (CMS) in ten countries (USA, China, Turkey, Germany, Bangladesh, Portugal, Pakistan, Italy, Thailand and Hong Kong).
Design/methodology/approach
This exploratory study extends past research by examining the interactive effects of gender × supervisor’s gender × country on the CMS within a single generation of workers, millennials. The Rahim Organizational Conflict Inventory–II, Form A was used to assess the use of the five CMS (integrating, obliging, dominating, avoiding and compromising). Data analysis found CMS used in the workplace are associated with the interaction of worker and supervisor genders and the national context of their work.
Findings
Data analysis (N = 2,801) was performed using the multivariate analysis of covariance with work experience as a covariate. The analysis provided support for the three-way interaction. This interaction suggests how one uses the CMS depends on self-gender, supervisor’s gender and the country where the parties live. Also, the covariate – work experience – was significantly associated with CMS.
Research limitations/implications
One of the limitations of this study is that the authors collected data from a collegiate sample of employed management students in ten countries. There are significant implications for leading global teams and training programs for mid-level millennials.
Practical implications
There are various conflict situations where one conflict strategy may be more appropriate than others. Organizations may have to change their policies for recruiting employees who are more effective in conflict management.
Social implications
Conflict management is not only important for managers but it is also important for all human beings. Individuals handle conflict every day and it would be really good if they could handle it effectively and improve their gains.
Originality/value
To the best of the authors’ knowledge, no study has tested a three-way interaction of variables on CMS. This study has a wealth of information on CMS for global managers.
For some time now, eSports has complemented the portfolio of many sponsors in sports. Though partnerships with important organizations, brands are gaining a foothold in the eSports landscape. While the communication work with media and fans in the framework of conventional sports has been tried and tested for many years, Public Relations (PR) in eSports is new for companies. The paper examines the requirements of PR in eSports. These are identified by analyzing a quantitative survey among eSports fans. The results prove the existance of significant differences in the requirements of successful PR in eSports. The differences are mainly based on the different target groups and their media usage behavoir. Classic formats such as TV or print are ignored by eSport fans. This influences the choice of media partners for sponsors. Successful PR in eSports requires patience and long-term planning. It is important to maintain a close exchange with partners in order to jointly design attractive formats for media and their consumers.
Eine wichtige Informationsgrundlage für strategische Entscheidungen im Sportmarketing bildet das Markenimage, da es die Perspektive der Anspruchsgruppen auf die Marke widerspiegelt. Die Analyse des Markenimages ist jedoch methodisch komplex, weshalb dafür der Einsatz Künstlicher Neuronaler Netze eingehender untersucht wird. Denn dieses Verfahren der Künstlichen Intelligenz ermöglicht die Modellierung vielschichtiger und nichtlinearer Wirkungsbeziehungen. Der konzeptionelle Ansatz wird am empirischen Praxisbeispiel des Sportartikelherstellers adidas veranschaulicht, indem ein mehrschichtiges Künstliches Neuronales Netz zwischen den Bewertungen spezifischer Markenattribute und der Gesamtmarke modelliert wird. Mithilfe einer Analyse der Verbindungsgewichte des Netzes wird der Variableneinfluss verschiedener Markenattribute gemessen, woraus sich konkrete Implikationen für die Sportmarketingpraxis ergeben.
Die Liebherr Hydraulikbagger GmbH setzt sich aktiv mit der Implementierung von Risikomanagementsystemen auseinander und treibt so das risikoorientierte Prozessmanagement weiter voran. Dabei gilt es vor allem, Prozesse auf Risiko-Anfälligkeiten und ihre Relevanz für den Unternehmenserfolg zu analysieren.
Rational behavior is a standard assumption in science. Indeed, rationality is required for environmental action towards net-zero emissions or public health interventions during the SARS-CoV-2 pandemic. Yet, little is known about the elements of rationality. This paper explores a dualism of rationality comprised of optimality and consistency. By designing a new guessing game, we experimentally uncover and disentangle two building blocks of human rationality: the notions of optimality and consistency. We find evidence that rationality is largely associated to optimality and weakly to consistency. Remarkably, under uncertainty, rationality gradually shifts to a heuristic notion. Our findings provide insights to better understand human decision making.
Die Debatte über die Zukunft der Europäischen Wirtschafts- und Währungsunion ist seit geraumer Zeit omnipräsent (Herzog und Hengstermann 2013). Mit der temporären Aussetzung der europäischen (nationalen) Schuldenregeln bis zum 31. Dezember 2022 ging abermals eine leidenschaftlich geführte Post-Covid-19-Reformdiskussion los. Zu den bisherigen Veränderungsnotwendigkeiten kommen nunmehr die geopolitischen Herausforderungen hinzu. Ist die Stabilität der Währungsunion in Gefahr?
The aim of this work is to establish and generalize a relationship between fractional partial differential equations (fPDEs) and stochastic differential equations (SDEs) to a wider class of stochastic processes, including fractional Brownian motions and sub-fractional Brownian motions with Hurst parameter H ∈ (1/2,1). We start by establishing the connection between a fPDE and SDE via the Feynman-Kac Theorem, which provides a stochastic representation of a general Cauchy problem. In hindsight, we extend this connection by assuming SDEs with fractional and sub-fractional Brownian motions and prove the generalized Feynman-Kac formulas under a (sub-)fractional Brownian motion. An application of the theorem demonstrates, as a by-product, the solution of a fractional integral, which has relevance in probability theory.
Das regelmäßige Schmieren von Maschinen verhindert Schäden, reduziert Ausfallzeiten und vermeidet Reparaturkosten. Schmiervorgänge werden jedoch oft unzureichend dokumentiert. Für die Überwachung manueller Schmierprozesse an Maschinen wird daher eine Smart-Maintenance-Lösung aufgebaut. Zusätzlich wird eine intelligente Fettpresse als cyber-physisches System entwickelt. Dadurch lassen sich Schmiervorgänge transparent dokumentieren und Fehlschmierungen verhindern.
Nachhaltigkeit, Digitalisierung und New Work – es gibt viele Anlässe für Organisationen, Neues zu erlernen. In der Forschung wird seit den 80er-Jahren dabei anerkannt, dass organisationales Lernen neben dem Aufbau neuen Wissens auch Verlernen bedeutet. Dabei geht es weniger darum, dass Kenntnisse schlicht überflüssig werden. Stellt eine Organisation beispielsweise auf Glasfasertechnologie um, so wird das Wissen, wie man Kupferkabel anschließt, nicht mehr benötigt und irgendwann verschwinden. Beim organisationalen Verlernen geht es eher um Glaubenssätze, Annahmen und Routinen, die das Erlernen neuen Wissens behindern. So kann die (veraltete) Annahme, Kupferkabel seien weiterhin eine brauchbare Technologie, Unternehmen daran hindern, die Glasfasertechnologie voranzutreiben und einzuführen.
The usage of webinars is witnessing a resurgence in popularity, especially since the COVID-19 pandemic. It is now revealing itself to be an actual shift in how buyers and sellers do business in the future. Therefore, this study aims to investigate whether webinars will continue to be a valuable tool in B2B sales in the future. Specifically, it aims to gain a deeper understanding of how the role of webinars evolved in recent years and analyze its future potential.
Webinars are an essential tool for a wide variety of different use cases. While they have been around for over a decade, webinars recently have seen a resurgence in popularity. As the COVID-19 pandemic strictly limited contact between people and made them work from home as an only option, hosting and participating in webinars has become more common than ever - whether in business, education, or leisure.
Webinars can be effective for various purposes as they are held in real-time and allow multiple engagement opportunities between attendees and hosts. Moreover, because of their remote nature, webinars are more cost-effective and time-saving in organizing and supervising. Consequently, it is cheaper and more convenient to reach your desired target group as a webinar host than to hold a seminar in physical form. Among other reasons, convenience and interaction seem to be the most potent aspects of cementing webinars as a tool in the digital world. Nevertheless, where exactly are they used, and how do they create value in their respective usage fields?
Due to the growing importance of videos for B2B sales outreach, this study proposes an extended model based on the Corporate-Video Model by Büsching and Meidel (2016) and a qualitative survey with high-ranking company representatives. The findings comprise seven complementary categories: structure, communication, product display, information content, unique selling proposition, value-based selling, and dramaturgy of product videos. The model extension aids practitioners in analyzing and conceptualizing compelling B2B product videos.
Wollen Unternehmen sozial und ökologisch nachhaltiger werden, beginnt es meistens mit Ankündigungen: Wir werden mehr Mitarbeiter dazu bewegen, mit dem Fahrrad zu kommen! Wir schaffen die Currywurst in der Kantine ab! Wir werden benachteilige Jugendliche stärker fördern! Solche Ankündigungen werden in der Forschung zu Environment, Social und Governance (ESG) als „Aspirational Talk“ bezeichnet. Sie zeigen den Anspruch eines Unternehmens auf: „Wir erkennen die Herausforderungen an und wollen sie meistern.“ Den Ankündigungen sollten dann freilich Taten folgen. Was aber passiert, wenn die Mitarbeiter zwischen dem, was angekündigt wurde, und dem, was gemacht wird, eine Lücke wahrnehmen?
Die Macht von Topmanagerinnen und Topmanagern ist in Verruf geraten. Je mächtiger die CEOs sind, desto eher neigen sie dazu, ihren eigenen Interessen zu folgen, sich unethisch zu verhalten und sich selbst zu überschätzen – zulasten des Unternehmenserfolgs. So zumindest die verbreitete Annahme, die von zahlreichen empirischen Studien und vielen Beispielen in den Medien gestützt wird. Aber stimmt sie auch?
Ivana Vitanova untersucht in ihrer Studie, inwieweit die Macht von CEOs mit deren Selbstüberschätzung zusammenhängt und wie dies den Erfolg des Unternehmens beeinflusst. Sie zeichnet dabei ein anderes Bild: CEOs, die mehr Macht haben, neigen zwar tatsächlich zu einer höheren Selbstüberschätzung. Allerdings kann dies dazu führen, dass das Unternehmen überdurchschnittlich erfolgreich ist. Weil solche Führungskräfte stärker an sich glauben, wichtige Entscheidungen mutig treffen und andere besser motivieren können. Aber der Reihe nach: Wie sind die Zusammenhänge und was für Konsequenzen ergeben sich daraus?