650 Management
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Purpose: Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.
Design/methodology/approach: A content analysis is conducted including 114 higher education textbooks written in English or in German language.
Findings: The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.
Practical implications: There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.
Originality/value: To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.
Gibt es einen Kauf-Knopf im Gehirn des Konsumenten? Und wenn ja, wie betätigt man diesen? Die Antworten auf diese Fragen könnte das Neuromarketing liefern. Das Neuromarketing ist Bestandteil der Neuroökonomie und eine relativ junge Disziplin an der Schnittstelle von Kognitionswissenschaften, Neurowissenschaften und der Marktforschung. Durch den technologischen Fortschritt können die Neurowissenschaften wichtige Erkenntnisse für das Marketing liefern, insbesondere Einblicke zur Erklärung des Konsumentenverhaltens. Durch den Blick in das Kundengehirn können beispielsweise Handelsunternehmen ihre Kunden gezielter ansprechen und sich so einen Vorteil gegenüber Konkurrenten verschaffen.
Monday is unique for its reputation as a “bad” day—one that is characterized by pessimism and reluctance as noted by Rystrom and Benson (Financ Anal J 45(5):75–78, 1989). But the extent to which this applies to stock markets is still in dispute. While early evidence points to a Monday effect leading to negative returns, recent studies tend to suggest its disappearance or reversal.As a replication study, this paper searches for new evidence of this effect in the German stock market.We use data on the German blue-chip index DAX between 2000 and 2017 to test for the presence of a Monday effect by applying regression and controlling with GARCH analysis. The observation period provides a detailed insight into different market phases in one of the most liquid and information efficient international stock markets. Our results contribute no evidence to the persistent existence of a Monday effect on the German stock market. Our analysis is robust against the background of different market sentiments before, during and after the financial crisis.
Service Blueprinting
(2020)
Ein Ansatz des Dienstleistungsmanagements, mit dessen Hilfe Gesundheitsleistungen ganz aus Perspektive der behandelten Person und ihrer Customer Journey durch den Leistungsprozess analysiert werden kann, ist das sogenannte Service Blueprinting. Die vorliegende Fallstudie beginnt mit einer kurzen Einführung zur Begründung und zum Vorgehen dieses Ansatzes. Im Anschluss wird der Ansatz anhand der holprigen Customer Journey des imaginären Patienten Torben Schulz im Rahmen einer Bandscheiben-Operation kritisch diskutiert und auf einen Teilaspekt dieser Dienstleistung angewendet.
The SDGs give an overview of the world's development challenges of the present and the coming decades and set a new global agenda for more inclusive and sustainable development and growth. These challenges also represent opportunities for social innovations and the creation of scalable and financially self-sustaining solutions by businesses and (social) entrepreneurs. Examples of solutions to social and ecological challenges are for instance providing low-income communities with access to affordable, quality products and services in areas such as water and sanitation, energy, health, education and finance. New business models can meet customer demands by providing solutions and thereby create opportunities for low-income people as employees, suppliers and distributors.
On the design of an urban data and modeling platform and its application to urban district analyses
(2020)
An integrated urban platform is the essential software infrastructure for smart, sustainable and resilitent city planning, operation and maintenance. Today such platforms are mostly designed to handle and analyze large and heterogeneous urban data sets from very different domains. Modeling and optimization functionalities are usually not part of the software concepts. However, such functionalities are considered crucial by the authors to develop transformation scenarios and to optimized smart city operation. An urban platform needs to handle multiple scales in the time and spatial domain, ranging from long term population and land use change to hourly or sub-hourly matching of renewable energy supply and urban energy demand.
Die klassischen Vertriebsaufgaben verändern sich intensiv und schnell. Vertriebsmanager benötigen dringend neue strategische Ansätze, wie sie künftig Kundenkontakte gestalten, Distributionskanäle steuern und effektiver verkaufen können. Eine aktuelle Studie gibt Aufschluss, wie sich Unternehmen auf den Strukturwandel einstellen können.
his book highlights new trends and challenges in intelligent systems, which play an important part in the digital transformation of many areas of science and practice. It includes papers offering a deeper understanding of the human-centred perspective on artificial intelligence, of intelligent value co-creation, ethics, value-oriented digital models, transparency, and intelligent digital architectures and engineering to support digital services and intelligent systems, the transformation of structures in digital businesses and intelligent systems based on human practices, as well as the study of interaction and the co-adaptation of humans and systems. All papers were originally presented at the International KES Conference on Human Centred Intelligent Systems 2020 (KES HCIS 2020), held on June 17–19, 2020, in Split, Croatia.
Our paper gives first answers on a fundamental question: how can the design of architectures of intelligent digital systems and services be accomplished methodologically? Intelligent systems and services are the goals of many current digitalization efforts today and part of massive digital transformation efforts based on digital technologies. Digital systems and services are the foundation of digital platforms and ecosystems. Digtalization disrupts existing businesses, technologies, and economies and promotes the architecture of open environments. This has a strong impact on new value-added opportunities and the development of intelligent digital systems and services. Digital technologies such as artificial intelligence, the Internet of Things, services computing, cloud computing, big data with analytics, mobile systems, and social enterprise networks systems are important enablers of digitalization. The current publication presents our research on the architecture of intelligent digital ecosystems and products and services influenced by the service-dominant logic. We present original methodological extensions and a new reference model for digital architectures with an integral service and value perspective to model intelligent systems and services that effectively align digital strategies and architectures with artificial intelligence as main elements to support intelligent digitalization.
Power line communications (PLC) reuse the existing power-grid infrastructure for the transmission of data signals. As power line the communication technology does not require a dedicated network setup, it can be used to connect a multitude of sensors and Internet of Things (IoT) devices. Those IoT devices could be deployed in homes, streets, or industrial environments for sensing and to control related applications. The key challenge faced by future IoT-oriented narrowband PLC networks is to provide a high quality of service (QoS). In fact, the power line channel has been traditionally considered too hostile. Combined with the fact that spectrum is a scarce resource and interference from other users, this requirement calls for means to increase spectral efficiency radically and to improve link reliability. However, the research activities carried out in the last decade have shown that it is a suitable technology for a large number of applications. Motivated by the relevant impact of PLC on IoT, this paper proposed a cooperative spectrum allocation in IoT-oriented narrowband PLC networks using an iterative water-filling algorithm.