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Changing requirements and qualification profiles of employees, increasingly complex digital systems up to artificial intelligence, missing standards for the seamless embedding of existing resources and unpredictable return on investments are just a few examples of the challenges of an SME in the age of digitalisation. In most cases there is a lack of suitable tools and methods to support companies in the digital transformation process in the value creation processes, but also of training and learning materials. A European research project (BITTMAS - Business Transformation towards Digitalisation and Smart systems, ERASMUS+, 2016-1 DE02-KA202-003437) with international partners from science, associations and industry has addressed this issue and developed various methods and instruments to support SMEs. Within the scope of a literature search, 16 suitable digitalisation concepts for production and logistics were identified. In the following, a learning platform with a literature database with multivariable sorting options according to branches and keywords of digitalisation, a video gallery with basic and advanced knowledge and a glossary were created in order to provide the user with consolidated and structured specialist knowledge. The 16 identifying concepts for transforming value-added processes in the context of digitalisation were transferred to a learning platform using developed learning paths in coaching and training to online course modules including test questions. A maturity model was developed and implemented in a self assessment tool for the analysis to identify the potential of digitalisation in production and logistics in relation to the current technological digitalisation level of the company. As a result, the user receives one or more of the 16 potential digitalisation concepts suggested or the delta for the necessary, not yet available enabler technologies is presented as a spider diagram. For a successful implementation of the identified suitable digitalisation concepts in production and logistics, a further tool was developed to identify supplementary requirements for all company divisions and stakeholders in relation to the "digital transformation" in the form of a self-evaluation. This paper presents the methods and tools developed, the accompanying learning materials and the learning platform.
Sowohl die Zahl als auch die Relevanz gemeinnütziger Vereine in und für Deutschland ist immens. Gleichwohl erstaunt, dass die Rechnungslegung gemeinnütziger Vereine nur rudimentär geregelt ist und in der Forschungspraxis bisher eher wenig beleuchtet wird. Vor allem für die oftmals nur ehrenamtlich tätigen Vereinsvorstände stellt dies eine Herausforderung dar. Der vorliegende Beitrag schafft einen Überblick über die aktuelle Situtation der Vereinsrechnungslegung in Deutschland und erhebt im Rahmen einer empirischen Untersuchung die aktuellen Herausforderungen. Aus den Ergebnissen lassen sich wichtige Implikationen für die rechnungslegenden Vereine, die Adressaten dieser Rechnungslegung, den Gesetzgeber und die Prüfer der Berichte ableiten.
Auch das Liquiditäts- und Working Capital Management unterliegt einem ständigen Wandel. So hatte die Liquiditätssicherung nach Ausbruch der Finanzkrise 2008/09 in vielen Unternehmen höchste Priorität. In Zeiten niedriger Zinsen können die Kapitalkosten vernachlässigt werden, wodurch die Notwendigkeit sinkt, Bestände des Working Capital zu reduzieren. Bei steigenden Zinsen und/oder einer schwachen konjunkturellen Entwicklung verschärft sich dagegen der Zielkonflikt zwischen Sicherheit und Rentabilität.
Mögliche Verbesserungen ergeben sich beim Liquiditäts- und Working Capital Management durch die Digitalisierung, die den Informationsaustausch zwischen dem Unternehmen und seinemn Supply-Chain-Partnern beschleunigt. Damit lässt sich an vielen Stellen des Wertschöpfungsprozesses die Effizienz steigern.
Due to the consequential impact of technological breakdowns, companies have to be prepared to deal with breakdowns or even better prevent them. In today's information technology, several methods and tools exist to downscale this concern. Therefore, this paper deals with the initial determination of a resilient enterprise architecture supporting predictive maintenance in the information technology domain and furthermore, concerns several mechanisms on how to reactively and proactively secure the state of resiliency on several abstraction levels. The objective of this paper is to give an overview on existing mechanisms for resiliency and to describe the foundation of an optimized approach, combining infrastructure and process mining techniques.
»Flexible Arbeitspraktiken: Eine Analyse aus pragmatischer Perspektive«. Traditional human resource management (HRM) research can hardly relate to today's developments in the world of work. Organizational boundaries are blurred because of the complexity due to globalization, digitalization, and demographic changes. In practice, new ways of organizing work can be found that depend on the specifics of the work situation. In this paper, we build on the economics of convention (EC) to elaborate on the current challenges HRM scholarship is confronted with and provide a theoretical lens that goes beyond the tension between market and bureaucracy principles in actual employment settings. We apply EC’s situationalist methodology to examples of the challenging coordination of flexibility in the workplace. We explain two hybrid forms of coordination – compromises and local arrangements – and highlight the dynamics of employment practices in organizations related to these forms. Thereby, we show that different modes of coordination in employment are applied in a fluctuating manner that depends on the specific situations. In doing so, we further seek to remind HRM scholars of the fruitfulness of the pragmatist perspective in analyzing work practices, as well as extending its conceptual toolkit for future analysis.
This paper presents the preliminary results of a setof research projects being developed at the distributed resources laboratory at the University of Reutlingen. The main aim of these projects is to couple distributed ledger technologies (DLTs) with distributed control of microgrids. Firstly, a DLT based solution for a local market platform has been developed. This enables end customers to participate in new local micro-energy-markets by providing them with a distributed, decentralized, transparent and secure Peer to Peer (P2P) payment system. Secondly, this solution has been integrated with an autonomous (agent-based) grid management. The integrated solution of both marked platform as well as agent based control has been implemented and tested in a real microgrid with different distributed components such as PV System, CHP and different kinds of controllable loads. This microgrid is located in the distributed energy resources laboratory at the University of Reutlingen. Thirdly, the resulting solution is being implemented as an easy to customize market solution by AC2SG Software Oy, a Finland based software company, developing solutions for the Indian market. In a next phase, the solution is going to be tested in real environment in off-grids systems in India.
Indicators of disruption potentials - analysis of the blockchain technology’s potential impact
(2019)
The goal of this paper was to answer the question whether blockchain has the potential to become a disruption according to Clayton Christensen’s disruption theory. Therefore, the theory and the five characteristics that define the process of disruption were outlined in the first part of the paper. That and the following explanation of the blockchain technology served as the basis for the analysis and evaluation in chapters four to seven. For the analysis, three applications of the DLT, namely payment methods, intermediaries, as well as data storage and transfer, were considered. The fulfillment of the five characteristics of disruption was assessed using an example for each of the three applications.
Additionally, the paper might serve as a basis for future research on the topic, once the technology develops further, since it is generally hard to tell whether the fourth and fifth characteristics are fulfilled by blockchain at this point. Therefore, the results of the paper also back criticism of Christensen’s theory regarding its usefulness for predictions.
This paper suggests that, in the financial services industry, too, the impact of blockchain will be significant. However, given the manifoldness of the services that are part of the industry, it cannot generally be concluded whether the DLT will disrupt the industry. For example, in services related to payment methods, blockchain is unlikely to follow disruptive pattern, despite the recent hype surrounding blockchain-based cryptocurrencies. However, regarding data storage and transfer, the technology might as well follow disruptive pattern in the financial services industry just as the application of blockchain solutions has been doing in the healthcare industry.
After definition and the history of podcasts, in this book the role of podcasts in the communication strategy is mapped out. Podcast production, podcast types, podcast structures, and podcast advertising are explained. Podcast audiences and podcast in the fashion industry are introduced.
In a thorough explorative analysis, a general exploration of the podcast offering of the fashion sector was conducted. Then a selected podcast analysis with evaluation and conclusion, including a discussion of the future use of podcasts closes this book.
Ein Markenzeichen der Hochschule Reutlingen ist die enge Kooperation zwischen Forschern, Lehrenden, Praktikern und Studierenden. Professor*innen der Hochschule Reutlingen bieten neben dem so genannten „State-of-the-Art“- Managementwissen systemische Strukturaufstellungen als „komplementäre Medizin“ für Führungskräfte an.
Purpose of the research paper is to illuminate the subject of assortment policy in the German fashion e‐commerce market. A short literature review is conducted in order to set up a system of characteristics to contemplate assortments on a strategic level. In a second step, structured observations are conducted to quantitatively analyze and compare the assortments of the leading online fashion retailers within Germany. Based on literature, the following characteristics for a classification of assortments can be identified: assortment structure, assortment size, assortment width, assortment depth, assortment consistency and rotation, price level, quality mix, fashion degree as well as the mix of private labels and manufacturer brands. Furthermore, the results of the empirical analysis show that there are currently five leaders within the nalyzed market: Amazon, Otto, Zalando, Baur and About You. Among these five market leaders, Amazon positions itself as a retailer that not only offers an enormous assortment size, but also the lowest entry prices as well as the broadest price dispersion. Through the development of the system of characteristics for assortment analysis and the examination of the current market environment, the findings of this paper contribute to the current state of the art in both theoretical and practical aspects.