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Customer Relationship Management. Ein unverzichtbarer Bestandteil moderner Unternehmensführung
(2002)
Customer Relationship Management - ein unverzichtbarer Bestandteil moderner Unternehmensführung
(2003)
In tree-based adaptive mesh refinement (AMR) we store refinement trees in the cells of an unstructured coarse mesh. This lets us combine the speed and simpler management of structured refinement trees with the more flexible mesh generation of the unstructured coarse mesh. But this creates a conflict between performance and geometrical accuracy. If we favor speed we reduce the cells in our coarse mesh and hence reduce the accuracy of our geometrical representation. If we want more accurate results we generate a finer coarse mesh and lose performance by managing more cells in our unstructured coarse mesh. To mitigate this conflict we present the prototype of an geometry description which we implement in an already existing library. With this description we build geometry adapted hexahedral refinement trees, which also support high-order curved boundary cells. We also present examples on how to use this description. Moreover, we test the speedup of this new algorithm compared with coarse meshes with different geometrical errors.
Augmented/Virtual Reality (AR/VR) is still a fragmented space to design for due to the rapidly evolving hardware, the interdisciplinarity of teams, and a lack of standards and best practices. We interviewed 26 professional AR/VR designers and developers to shed light on their tasks, approaches, tools, and challenges. Based on their work and the artifacts they generated, we found that AR/VR application creators fulfill four roles: concept developers, interaction designers, content authors, and technical developers. One person often incorporates multiple roles and faces a variety of challenges during the design process from the initial contextual analysis to the deployment. From analysis of their tool sets, methods, and artifacts, we describe critical key challenges. Finally, we discuss the importance of prototyping for the communication in AR/VR development teams and highlight design implications for future tools to create a more usable AR/VR tool chain.
Systemic autoinflammatory diseases (SAIDs) are a group of inflammatory disorders caused by dysregulation in the innate immune system that leads to enhanced immune responses. The clinical diagnosis of SAIDs can be difficult since individually these are rare diseases with considerable phenotypic overlap. Most SAIDs have a strong genetic background, but environmental and epigenetic influences can modulate the clinical phenotype. Molecular diagnosis has become essential for confirmation of clinical diagnosis. To date there are over 30 genes and a variety of modes of inheritance that have been associated with monogenic SAIDs. Mutations in the same gene can lead to very distinct phenotypes and can have different inheritance patterns. In addition, somatic mutations have been reported in several of these conditions. New genetic testing methods and databases are being developed to facilitate the molecular diagnosis of SAIDs, which is of major importance for treatment, prognosis and genetic counselling. The aim of this review is to summarize the latest advances in genetic testing for SAIDs and discuss potential obstacles that might arise during the molecular diagnosis of SAIDs.
During the last 50 years, a broad range of visible light curing resin based composites (VLC RBC) was developed for restorative applications in dentistry. Correspondingly, the technologies of light curing units (LCU) have changed from UV to visible blue light, and there from quartz tungsten halogen over plasma arc to LED LCUs increasing their light intensity significantly. In this thesis, the influence of the curing conditions in terms of irradiance, exposure time and irradiance distribution of LCU on reaction kinetics as well as corresponding mechanical and viscoelastic properties were investigated.
3D-Printing is an efficient method in the field of additive manufacturing. In order to optimize the properties of manufactured parts it is essential to adapt the curing behavior of the resin systems with respect to the requirements. Thus, effects of resin composition, e.g. due to different additives such as thickener and curing agents, on the curing behavior have to be known. As the resin transfers from a liquid to a solid glass the time dependent ion viscosity was measured using DEA with flat IDEX sensors. This allows for a sensitive measurement of resin changes as the ion viscosity changes two to four decades. The investigated resin systems are based on the monomers styrene and HEMA. To account for the effects of copolymerization in the calculation of the reaction kinetics it was assumed that the reaction can be considered as a homo-polymerization having a reaction order n?1. Then the measured ion viscosity curves are fitted with the solution of the reactions kinetics - the time dependent degree of conversion (DC-function) - for times exceeding the initiation phase representing the primary curing. The measured ion viscosity curves can nicely be fitted with the DC-function and the determined fit parameters distinguish distinctly between the investigated resin compositions.
The aim of our research is finding measures to preserve the learners’ initial motivation in educational settings. For that we need to avoid conflicting situations that possibly could jeopardize their joy of learning.
In our thematically comprehensive Learning Culture Survey, we investigate the cultural biasing of students’ attitudes, behaviours, and expectations towards education. Particularly in times of massive international migration and growing numbers of refugees, the relevance to deeply understand cultural aspects in education increases. Just with this understanding, we can raise the awareness towards more cultural tolerance across all involved stakeholder groups and thus, foster the development of more culture-sensitive educational approaches. In this paper we focus on the most relevant aspect of motivation and comparatively discuss our study conducted in Germany and South Korea.
Mit unserer Forschung wollen wir Maßnahmen finden, die dazu beitragen, die anfängliche
Bildungsmaßnahmen zu
Motivation von Lernern bewahren. Zu diesem Zweck
in müssen Konfliktsituationen möglichst vermieden werden, wenn sie das Potential haben, ihnen die Freude am Lernen zu verderben. In unserem thematisch breitgefächerten Learning Culture Survey (Untersuchung von Lernkultur), untersuchen wir bei Lernern das Vorhandensein und den Einfluss kulturspezifischer Prägungen auf deren Verhaltensweisen, Gewohnheiten und Erwartungen bzgl. Bildung. Besonders in Zeiten massiver internationaler Migration und steigender Zahlen von Flüchtlingen wächst der Bedarf nach entsprechender Forschung stetig an. Nur wenn wir die Zusammenhänge zwischen Lernen und Kultur ausreichend verstehen, sind wir in der Lage, auf allen Ebenen die Entwicklung des erforderlichen Bewusstseins bzgl. kultursensibler Bildungsansätze zu fördern. In diesem Beitrag konzentrieren wir uns auf den sehr wichtigen Aspekt Motivation und diskutieren die Ergebnisse, die wir in unserer vergleichenden Studie in Deutschland und Südkorea erzielt haben.
In the context of Internet-based e-Learning, including an international auditory is a logical consequence. However, due to uncertainty regarding the foreign learners, e-Learning programs often are limited to local or national participants. Understanding the different expectations of learners regarding instructor-support is one step in order to enable providers of educational services to tailor educational programs that fit the requirements of an international auditory. We asked university students in five countries regarding their expectations towards instructor-support and found major differences between the investigated countries.
In Africa slowly but steadily a transformation is taking place in the management styles of enterprises. There is a trend towards more precise time management, more precision in dealing with increasingly sophisticated technology, more feedback from the bottom to the top in order to manage the processes properly, more professionalism and independence of the individual worker.
This contribution makes two points: first, neither cultures nor the so-called mental states of individuals are ever static, but always on the move. Second, the force of passion and inspiration by which particular cultural values are endorsed in a particular context makes all the difference in their impact.
The importance of these two propositions comes to the fore, if the concept of an “economic culture” is taken into consideration. The claim of the authors is that the ongoing cultural transformation can be better understood in the dynamic approach of cultural values as proposed here.
After an introduction, we discuss the conflicts that occurred in a highly experimental course setting, in which we implemented a student-centered course in urban higher education with a constructivist, blended-learning design. We analyse to which extent the cultural country profiles from our Learning Culture Survey suffice to prevent intercultural conflicts in education and provide support for the design of respective interventions.
Off-lattice Boltzmann methods increase the flexibility and applicability of lattice Boltzmann methods by decoupling the discretizations of time, space, and particle velocities. However, the velocity sets that are mostly used in off-lattice Boltzmann simulations were originally tailored to on-lattice Boltzmann methods. In this contribution, we show how the accuracy and efficiency of weakly and fully compressible semi-Lagrangian off-lattice Boltzmann simulations is increased by velocity sets derived from cubature rules, i.e. multivariate quadratures, which have not been produced by the Gauss-product rule. In particular, simulations of 2D shock-vortex interactions indicate that the cubature-derived degree-nine D2Q19 velocity set is capable to replace the Gauss-product rule-derived D2Q25. Likewise, the degree-five velocity sets D3Q13 and D3Q21, as well as a degree-seven D3V27 velocity set were successfully tested for 3D Taylor-Green vortex flows to challenge and surpass the quality of the customary D3Q27 velocity set. In compressible 3D Taylor-Green vortex flows with Mach numbers Ma={0.5;1.0;1.5;2.0} on-lattice simulations with velocity sets D3Q103 and D3V107 showed only limited stability, while the off-lattice degree-nine D3Q45 velocity set accurately reproduced the kinetic energy provided by literature.
Off-lattice Boltzmann methods increase the flexibility and applicability of lattice Boltzmann methods by decoupling the discretizations of time, space, and particle velocities. However, the velocity sets that are mostly used in off-lattice Boltzmann simulations were originally tailored to on-lattice Boltzmann methods. In this contribution, we show how the accuracy and efficiency of weakly and fully compressible semi-Lagrangian off-lattice Boltzmann simulations is increased by velocity sets derived from cubature rules, i.e. multivariate quadratures, which have not been produced by the Gauß-product rule. In particular, simulations of 2D shock-vortex interactions indicate that the cubature-derived degree-nine D2Q19 velocity set is capable to replace the Gauß-product rule-derived D2Q25. Likewise, the degree-five velocity sets D3Q13 and D3Q21, as well as a degree-seven D3V27 velocity set were successfully tested for 3D Taylor–Green vortex flows to challenge and surpass the quality of the customary D3Q27 velocity set. In compressible 3D Taylor–Green vortex flows with Mach numbers on-lattice simulations with velocity sets D3Q103 and D3V107 showed only limited stability, while the off-lattice degree-nine D3Q45 velocity set accurately reproduced the kinetic energy provided by literature.
Im Projekt wurde anhand medienanalytischer Verfahren, Befragungen und Experimenten untersucht, wie sich Verbrauchergruppen über das Thema Tierwohl informieren und welche Argumente die Diskussion bestimmen. Die Ergebnisse zeigen: Insgesamt herrscht eine positive Einstellung zu Tierwohl-Initiativen; finanzielle Aspekte sind ein zentrales Thema. Mehr Transparenz bei den Kosten wäre wünschenswert. Das Internet kann dies unterstützen. Aber nicht alle Zielgruppen werden damit erreicht.
CSR-Handbuch : ein Ratgeber
(2014)
Aus dem Projekt "Förderung angehender weiblicher Führungskräfte in kleinen und mittleren Unternehmen als CSR-Maßnahme"; ein Projekt der Hochschule Bonn-Rhein-Sieg im Rahmen des Programms "CSR-Gesellschaftliche Verantwortung im Mittelstand" gefördert durch das Bundesministerium für Arbeit und Soziales und durch den Europäischen Sozialfonds.
CSR-Erfolgssteuerung
(2019)
Das Lehrbuch behandelt den CSR-Reformprozess, der Unternehmen zur globalen Sorgfaltspflicht (Due Diligence) auffordert. Die CSR-Berichterstattungpflicht, die Vergaberechtsreform und die Aufforderung zur Implementierung von Risikomanagementsystemen treffen dabei nicht nur große, sondern insbesondere auch mittlere und kleine Unternehmen (KMU). Das Buch soll daher die CSR-Relevanz für Unternehmen aller Größen transparent machen und Umsetzungsblockaden und -hemmnisse abbauen.
CSR Logistik
(2014)
CSR als Führungskonzept
(2012)
Communicating Sequential Processes (CSP) [7] is a calculus for concurrent systems that has been the basis of subject-oriented business process management (S-BPM) [4]. We use CSPm -- a machine readable dialect of CSP -- to create a sequence of models for a case study on an "Automated Teller Machine" [1]. We use the refinement checker FDR2 to prove that certain models are correct implementations of specifications.
Crystal stability limits at positive and negative pressures, and crystal-to-glass transitions
(1995)
Culture is the constellation of shared believes, mores, values, and traditions that define the behavior of people and it is unique to each community at local and national levels. Culture determines the languages spoken by the people, their attitude towards others, and their behavior. While the family is the immediate point through which culture is learned by children, socialization at institutions such as religious organizations, places of worship, schools, and the society’s dispute resolution system reinforce culture. Unlike the Internet, traditional media in the forms of local and national print and audio-visual content tend to reinforce cultural beliefs, values, and practices of specific communities. The uniqueness of culture creates market penetration challenges to entrepreneurs in international markets. Therefore, intercultural communication is a necessary skill for reducing cultural liability and increasing the success of entrepreneurial ventures.
This article explores the opportunities, challenges, as well as the activities of the Chinese governmental and commercial stakeholders to promote cross-border e-commerce trade between China and Africa, based on the classification and correlation analysis of the literature from 2011 to 2019. The results show that the biggest driver for the development of China-Africa cross-border e-commerce trade is the gap between the rapid growth of the African population, especially the middle class, and the limited local capability to satisfy their demand. The rapid development of the internet and mobile internet is another driving factor. The biggest challenge is the last mile delivery of logistics, and online payment issues in Africa. At the macro-level the Chinese government has promoted measures such as infrastructure investment, e-commerce test zones and the establishment of pilot projects. At the firm level, Chinese companies have focused on solving practical micro-level local operational problems such as logistics, online payment, and talent training. The results also show that the referred literature is still in its infancy, mostly theoretical and less practical, and requires more in-depth domain specific analysis in the future.
CRM-Softwarelösungen
(2003)
Seit den frühen 60er Jahren ist auch in Deutschland ein stetiger Anstieg von Auslandsinvestitionen und internationalen Unternehmensaktivitäten zu verzeichnen, ebenso wie deutsche Unternehmen im Ausland investieren und aktiv sind. Heute finden sich täglich Meldungen über internationale Unternehmenszusammenschlüsse sowohl von deutschen Firmen im Ausland – et vice versa. Und in Folge finden lokale oder globale Anpassungen wie z.B. Re-Organisationen statt, die Anpassung technischer Standards an Produkte und Produktion ebenso wie die Anpassung von Managementstandards wie z.B. internationale Rechnungslegung oder einheitliche Unternehmens-Software sowie ein einheitliches globales oder ein differenziertes lokales Marketing. Hierbei wird i.d.R. eine interkulturell besetzte Projektgruppe mit der Problembearbeitung eingesetzt.
Anne Dreller shows that data sharing offers great opportunities and huge value creation potential for the business world. Despite many opportunities that data sharing promises, the business world has not fully operationalized this fact yet, due to various existing challenges. Thus, an exemplary, future-oriented, and platform-based data sharing business model is developed for the startup Quemey. This business model is also equipped with prioritized implementation advice, including measures like focusing on strong values for all platform participants, growing their business into a powerful monopolist position, and eliminating barriers of technological, contractual and legal or data privacy uncertainties.
The differentiation of the higher education sector in Ethiopia has created a new sector of Higher Education Institutions: Universities of Applied Sciences (UAS). Its focus is on educating academically trained experts for regional industries. Close cooperation between industries and UAS is set as a key requirement. However, Ethiopian industries in many regions are not developed enough that those could be considered as active partners for UASs and able to accommodate interns or to provide expert teachers to UAS classes. European UAS structures serve as benchmarks for the Ethiopian Ministry of Education (MoE). Therefore, UAS curricula of study programmes in building-construction, electro-engineering and economic/business/tourism from different European countries build a common ground for Ethiopian UASs. But, due to the lack of industries in the regions, Ethiopian UAS are not able to mirror the European counterparts, where study programmes at bachelor level comprise 70 credits out or 210 credits as practical works, internships and bachelor thesis. - The question is, how can Ethiopian UASs in the absence of companies offer practice-oriented education in their study programmes? This paper refers to the ongoing research, on how to integrate UAS (academic and non-academic) departments at UAS campuses to create internship placements for students in the absence of internship placements in the private sector. Kotebe University of Education (KUE) - as one of the newly founded UAS in Ethiopia - has agreed to act as subject of this try-out.
Introduction: Recovery experiences have thus far been portrayed as experiences that simply “happen” to people. However, recovery can also be understood from a crafting perspective; that is, individuals may proactively shape their work and non-work activities to recover from stress, satisfy their psychological needs, and achieve optimal functioning.
Materials and Methods: In my talk, I will present the theoretical basis of needs-based crafting based on a conceptual review of the literature. Moreover, I will present empirical findings on the validation of a newly developed off-job crafting scale.
Results: In five sub studies, we found that off-job crafting was related to optimal functioning over time. Moreover, the newly developed off-job crafting scale had good convergent and discriminant validity, internal consistency, and test-retest reliability.
Conclusions: Theoretical and empirical evidence suggests that needs-based crafting can enhance optimal functioning in different life domains and support people in performing their work duties sustainably. Proactive attempts to achieve better recovery through needs satisfaction may be beneficial in an intensified and continually changing and challenging working life. Our line of research provides important avenues for organizational research and practices regarding recovery and needs satisfaction occurring at work and outside work.
Course Profiles
(2018)
Coumarin as a structural component of substrates and probes for serine and cysteine proteases
(2020)
Cosynthesis in CASTLE
(1995)
Forensic DNA profiles are established by multiplex PCR amplification of a set of highly variable short tandem repeat (STR) loci followed by capillary electrophoresis (CE) as a means to assign alleles to PCR products of differential length. Recently, CE analysis of STR amplicons has been supplemented by high-throughput next generation sequencing (NGS) techniques that are able to detect isoalleles bearing sequence polymorphisms and allow for an improved analysis of degraded DNA. Several such assays have been commercialised and validated for forensic applications. However, these systems are cost-effective only when applied to high numbers of samples. We report here an alternative, cost-efficient shallow-sequence output NGS assay called maSTR assay that, in conjunction with a dedicated bioinformatics pipeline called SNiPSTR, can be implemented with standard NGS instrumentation. In a back-to-back comparison with a CE-based, commercial forensic STR kit, we find that for samples with low DNA content, with mixed DNA from different individuals, or containing PCR inhibitors, the maSTR assay performs equally well, and with degraded DNA is superior to CE-based analysis. Thus, the maSTR assay is a simple, robust and cost-efficient NGS-based STR typing method applicable for human identification in forensic and biomedical contexts.
Purpose – The aim of the study is to investigate the implementation of corporate sustainability (CS) in the German real estate sector.
Design/methodology/approach – The authors begin by outlining the framework set by the European Union and the German Federal Government for companies wanting to be classified as sustainable. After this, the relevance of sustainability for German real estate companies is discussed. Their empirical section contains an international comparison. Finally, they present an analysis checking the implementation of CS for the main 135 German real estate companies.
Findings – The present analysis shows that German real estate companies compare well with their international counterparts, in 2012 representing 15 per cent of all real estate firms reporting on the basis of the Global Reporting Initiative. However, of the 135 companies in Germany surveyed, only a small proportion classify themselves as CS and CSR (corporate social responsibility) enterprises. This number could be rapidly increased by better documentation of companies’ commitment to sustainability.
Practical implications – The study’s importance lies in the overview it provides of CS activities in the German real estate industry. In addition, it provides hints on how companies can improve their documentation to classify as CSR enterprises. Although the analysis concentrates on Germany, the results are also relevant for companies in other European countries.
Large sections of the German society are able to buy and consume meat on a daily basis due to progress in the agri-food sector. However, the way meat is produced, traded and consumed increasingly has become an issue that is controversially discussed by the media, non-governmental organisations (NGOs), lobbyists, the industry itself and consumers – often with a negative connotation. The meat industry reacts to this. By creating information campaigns and animal welfare initiatives it aims to stress that it is going to take its corporate social responsibilities (CSR) for consumers and animal welfare seriously. But, the industry’s actions are still criticised as being not sufficient to improve animal welfare levels significantly. Much of this criticism can be observed in online news portals, where articles about the issue get published and commented by readers. This makes online portals a valuable source for information that is to be tapped in this study. It aims to better understand the multifaceted discussions concerning animal welfare initiatives in online portals. By applying qualitative content analysis and web mining techniques to a sample of documents taken from three major German news sites it can be shown that online discussions refer to various aspects of sustainability and corporate social responsibility. Findings also indicate that the discussions are framed by financial aspects.
Die Welt war es in den letzten drei Jahrzehnten gewöhnt, dass größere ökonomische Krisen von den Entwicklungsländern ausgehen. Dies traf zu im Falle Mexikos (1995), Thailands (1997) als Auslöser der sich ausbreitenden Asienkrise) sowie der tiefen ökonomischen Verwerfungen in Argentinien (2001). Umso größer war die mentale Schockwelle, als die jüngste – und vor allem erstmals seit achtzig Jahren globale – Wirtschaftskrise von den USA ausging.
Corporate Social Responsibility ist freiwillig, aber keineswegs beliebig. Um sich als CSR-Unternehmen zu qualifizieren, muss ein systematisches und geplantes Engagement als nachhaltiges Unternehmen nachgewiesen und auch dokumentiert werden. Dies wird auch für Unternehmen der Immobilienwirtschaft zunehmend wichtiger, weil die Anforderungen vonseiten der Stakeholder der Unternehmen wachsen. Die Analyse zeigt, dass die deutschen Immobilienunternehmen im internationalen Vergleich gut dastehen. Ihr Anteil an allen nach der Global Reporting Initiative berichtenden Immobilienunternehmen lag im Jahr 2012 bei 15 Prozent. Von den betrachteten 135 Unternehmen in Deutschland klassifiziert sich jedoch nur ein kleiner Teil als CSR-Unternehmen. Durch eine bessere Dokumentation des Engagements kann die Anzahl an Unternehmen rasch vergrößert werden.
Green IT (Green IS, Green ICT) is a concept of saving energy consumption to reduce IT costs. A current survey shows that only few companies in German speaking countries consider this aspect in their daily business. This is important facing the current situation of attempts of cost saving during the current economic crisis worldwide. This paper introduces into Green IT and presents an IT management and controlling concept. Then the main results of a currently presented survey are used to modify the concept. Finally an agenda for future research is given
Corporate Design Leitfaden
(2014)
Software offshoring has been established as an important business strategy over the last decade. While research on such forms of Global Software Development (GSD) has mainly focused on the situation of large enterprises, small enterprises are increasingly engaging in offshoring, too. Representing the biggest share of the German software industry, small companies are known to be important innovators and market pioneers. They often regard their flexibility and customer-orientation as core competitive advantages. Unlike large corporations, their small size allows them to adopt software development approaches that are characterized by a high agility and flat hierarchies. At the same time, their distinct strategies make it unlikely that they can simply adopt management strategies that were developed for larger companies.
Flexible development approaches like the ones preferred by small corporations have proven to be problematic in the context of offshoring, as their strong dependency on constant communication is strongly affected by the various barriers of international cooperation between companies. Cooperating closely over companies’ borders in different time zones and in culturally diverse teams poses complex obstacles for flexible management approaches. It is still a matter of discussion in fields like Software Engineering and Computer Supported Cooperative Work how these obstacles can be tackled and how they affect companies in the long term. Hence, it is agreed that we need a more detailed understanding of distributed software development practices in order to come to feasible technological and organizational solutions.
This dissertation presents results from two ethnographically-informed case studies of software offshoring in small German enterprises. By adopting Anselm Strauss’ concept of articulation work, we want to deepen the understanding of managing distributed software development in flexible, customer-oriented organizations. In doing so, we show how practices of coordinating inter-organizational software development are closely related to aspects of organizational learning in small enterprises. By means of interviews with developers and project managers from both parties of the cooperation, we do not only take into account the multiple perspectives of the cooperation, but also include the socio-cultural background of international software development projects into our analysis.
Der Beitrag stellt auf Basis einer Literaturanalyse den aktuellen Forschungsstand zu Controlling Shared Service Centern dar. Darauf aufbauend wird dieser um die praktischen Erfahrungen bei der Deutschen Telekom ergänzt. Insbesondere der Prozess des Risikomanagements wird hierzu auf seine Eignung für Shared Services auf Grundlage der etwa dreijährigen Erfahrungen des Unternehmens geprüft.
Controlling und Leadership: Überlegungen im Kontext der Unternehmensnachfolge in Familienunternehmen
(2017)
Controlling und Leadership
(2017)
Nach der aktuellen Managementliteratur reicht es nicht mehr aus, ein Unternehmen „nur“ zu führen. Von Führungskräften wird heute auch „Leadership“ verlangt und somit Eigenschaften wie Berufung, Vision und Entscheidungsfreude, die über das Beherrschen von mechanistischen Führungstechniken hinausgehen. Der Manager kontrolliert, verwaltet und rationalisiert, während der Leader vertraut, inspiriert und innoviert. Im Fokus stehen die folgenden Fragen: Ist der ideale CFO eher methodischer Manager als visionärer Business Leader? Erfordern Familienunternehmen eher innovatives Financial Leadership und börsennotierte Konzerne und öffentliche Unternehmen eher instrumentelles Finanzmanagement? Geben Industrie 4.0, Big Data und Business Intelligence sowie Controlling-Shared-Services zukünftig Raum für mehr Leadership? Wie verändert dies die zukünftigen Aufgaben und notwendigen Kompetenzen von Controllern?
Controlling 2020
(2012)
Aufgrund der wachsenden Dynamik der Unternehmensumwelt, nimmt die allgemeine Unsicherheit über die zukünftigen Entwicklungsrichtungen der Unternehmen in Deutschland stetig zu. Vor diesem Hintergrund und für einen proaktiven Umgang mit zukünftigen Herausforderungen, sollten Controller ein besonderes Interesse daran haben, frühzeitig zu erfahren, welche Entwicklungen die Controllingpraxis in Zukunft tangieren werden. Trotz der steigenden Nachfrage kommt aktuell weder die akademische, noch die praxisorientierte Controllingforschung ihrer Prognosefunktion in ausreichendem Maße nach. Als wissenschaftlicher Beitrag für eine stärkere Zukunftsorientierung in der Controllingforschung zielt die vorliegende Arbeit darauf ab, mit Hilfe einer qualitativen Metaanalyse, aus Zukunftsbildern der Unternehmensumwelt Thesen über die zukünftige Entwicklung des Controllings in Deutschland bis 2020 aufzustellen und Implikationen für die Controllingpraxis abzuleiten.
Controlling
(2022)
Controlling
(2013)
Eine zielorientierte Steuerung und die Erhöhung der Transparenz gehören zu den zentralen Aufgaben des Management in Unternehmen und in nichtkommerziellen Organisationen. Vor dem Hintergrund der zunehmenden Umweltdynamik und einer hohen Komplexität, in denen Organisationen heute agieren, gewinnt ein modernes und zielorientiertes Controlling zur Erfüllung der anspruchsvollen Steuerungsaufgaben zunehmend an Bedeutung.
In Zeiten der Krise kommt den Controllern eine wachsende Bedeutung im Unternehmen zu. Controller gehören auch in wirtschaftlich turbulenten Situationen zu den gesuchten Fachleuten. Die Autoren behandeln die Frage: Welche Anforderungen in fachlicher sowie persönlicher Sicht werden an den Controller gestellt und wie stark verändern sich seine Aufgaben.
Der Trend zum CTA-Model basiert auf Überlegungen zur Insolvenzsicherung, zur Verbesserung des Bilanzbilds und zur Steuerung des Risikos. Das Argument der Insolvenzsicherung ist nicht schlüssig, da einerseits die Sicherung der Verpflichtungen umfassender Personalbestände nicht im Vordergrund steht und andererseits potenzielle Konkursmasse verloren geht. Auch das Bilanz-, GuV- und Cash Flow-Bild wird bei einer sorgfältigen Arbeit der Analysten nur vordergründig beeinflusst. Bei Vorhandensein und Erkennbarkeit der potenziellen Auslagerungsmittel ändert sich die Effektivverschuldung nicht und im Fall der Notwendigkeit der Aufnahme von Fremdmitteln entsteht ein Passivtausch von zweifelhafter Wirkung. Insgesamt sei aber darauf hingewiesen, dass die Kombination von CTA-Modellen zusammen mit anderen externen Durchführungswegen, insbesondere dem Pensionsfonds, je nach unternehmerischer Präferenz der Grad der Zeilerreichung durchaus erhöht werden kann.
Um eine Software fertigzustellen und dem Endkunden zu übergeben muss zunächst der Entwicklungsprozess durchschritten werden. Das zügige Durchlaufen dieses Entwicklungsprozesses ist besonders für den Endkunden von entscheidender Bedeutung, da die Wartezeit auf das Softwareprodukt für ihn reduziert wird. Problematisch könnte beispielsweise dabei ein modulares Vorgehen werden, wenn zunächst alle einzelnen Teilkomponenten eines Softwareproduktes entwickelt und diese daraufhin in einer anschließenden Phase, auch Integrationsphase genannt, zusammengefügt würden. Die Länge dieser Integrationsphase kann nur schwer vorausgesagt werden, so dass weder das Entwicklerteam noch der Endkunde wissen, wie lang die Fertigstellung des Produktes dauern wird. Dabei entsteht ein weiterer Nachteil. Da die Komponenten separat voneinander entwickelt werden, könnte es passieren, dass diese beim finalen Zusammenfügen nicht kompatibel sein und müssten, falls notwendig, angepasst werden. Die Folge wäre eine Verschwendung von personellen und somit auch finanziellen Ressourcen seitens des entwickelnden Unternehmens.
Object detection concerns the classification and localization of objects in an image. To cope with changes in the environment, such as when new classes are added or a new domain is encountered, the detector needs to update itself with the new information while retaining knowledge learned in the past. Previous works have shown that training the detector solely on new data would produce a severe "forgetting" effect, in which the performance on past tasks deteriorates through each new learning phase. However, in many cases, storing and accessing past data is not possible due to privacy concerns or storage constraints. This project aims to investigate promising continual learning strategies for object detection without storing and accessing past training images and labels. We show that by utilizing the pseudo-background trick to deal with missing labels, and knowledge distillation to deal with missing data, the forgetting effect can be significantly reduced in both class-incremental and domain-incremental scenarios. Furthermore, an integration of a small latent replay buffer can result in a positive backward transfer, indicating the enhancement of past knowledge when new knowledge is learned.
Novel methods for contingency analysis of gas transport networks are presented. They are motivated by the transition of our energy system where hydrogen plays a growing role. The novel methods are based on a specific method for topological reduction and so-called supernodes. Stationary Euler equations with advanced compressor thermodynamics and a gas law allowing for gas compositions with up to 100% hydrogen are used. Several measures and plots support an intuitive comparison and analysis of the results. In particular, it is shown that the newly developed methods can estimate locations and magnitudes of additional capacities (injection, buffering, storage etc.) with a reasonable performance for networks of relevant composition and size.
Education is widely seen as an important means of addressing both national and international problems, such as political or religious extremism, poverty, and hunger. If publicly available educational resources (OERs) shall help overcoming the educational gap, localization is one of the major issues we need to deal with. Educators as well as learners need to be supported to determine adaptation needs. This paper provides a list of possible in-fluence factors on educational scenarios which are defined as context metadata. In the given form, the list needs to be understood as an addendum for the paper entitled ‘Open Educational Resources: Education for the World?’ from Thomas richter and Maggie McPherson; It is being published in the volume 3, issue 2 of the Journal Distance Education in 2012.