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Professor Dr. Dietmar Fink, Inhaber des Lehrstuhls für Unternehmensberatung an der Hochschule Bonn-Rhein-Sieg und Geschäftsführender Direktor der Wissenschaftlichen Gesellschaft für Management und Beratung (WGMB) in Bonn, über den Mehrwert von Consulting-Rankings und den Sinn von Beraterprojekten bei Versicherern
Die dargestellte Rating-Methodik auf der Basis der Vorgehensweise von S&P erscheint bei einer grundsätzlichen Untersuchung der Ausfallwahrscheinlichkeiten von Zahlungsverpflichtungen als sachgerecht. Allerdings bedürfen die aufgezeigten Analyseschritte einer deutlichen Adjustierung der Methodik, um die unterschiedlichen Effekte einer internen und einer externen Finanzierung so herauszuarbeiten, dass nicht bereits durch die angewandte Art der Analyse Verzerrungen in den Aussagen eintreten.
Innovative Technologien, veränderte Anbieterstrukturen, stets neue Leistungsangebote und wandelnde Kundenanforderungen prägen und verändern von Beginn an das Erscheinungsbild des TK-Marktes. Unter Berücksichtigung einer Betrachtung im Zeitablauf lässt sich der Markt in drei aufeinanderfolgende Phasen einteilen: 1. Marktöffnung, 2. Konsolidierung und Optimierung, 3. Automatisierung. Die Phasen sind selbstverständlich nicht Überschneidungsfrei, geben jedoch einen Hinweis auf die strukturellen Veränderungen des Marktes.
Sharing economies enabled by technical platforms have been studied regarding their economic, legal, and social effects, as well as with regard to their possible influences on CSCW topics such as work, collaboration, and trust. While a lot current research is focusing on the sharing economy and related communities, there is little work addressing the phenomenon from a socio-technical point of view. Our workshop is meant to address this gap. Building on research themes and discussion from last year’s ECSCW, we seek to engage deeper with topics such as novel socio-technical approaches for enabling sharing communities, discussing issues around digital consumer and worker protection, as well as emerging challenges and opportunities of existing platforms and approaches.
This paper gives an overview of the development of Fair Trade in six European countries: Austria, France, Germany, the Netherlands, Switzerland and the United Kingdom. After the description of the food retail industry and its market structures in these countries, the main European Fair Trade organizations are analyzed regarding their role within the Fair Trade system. The following part deals with the development of Fair Trade sales in general and with respect to the products coffee, tea, bananas, fruit juice and sugar. An overview of the main activities of national Fair Trade organizations, e.g. public relation activities, completes the analysis. This study shows the enormous upswing of Fair Trade during the last decade and the reasons for this development. Nevertheless, it comes to the conclusion that Fair Trade is still far away from being an essential part of the food retail industry in Europe.
New cars are increasingly "connected" by default. Since not having a car is not an option for many people, understanding the privacy implications of driving connected cars and using their data-based services is an even more pressing issue than for expendable consumer products. While risk-based approaches to privacy are well established in law, they have only begun to gain traction in HCI. These approaches are understood not only to increase acceptance but also to help consumers make choices that meet their needs. To the best of our knowledge, perceived risks in the context of connected cars have not been studied before. To address this gap, our study reports on the analysis of a survey with 18 open-ended questions distributed to 1,000 households in a medium-sized German city. Our findings provide qualitative insights into existing attitudes and use cases of connected car features and, most importantly, a list of perceived risks themselves. Taking the perspective of consumers, we argue that these can help inform consumers about data use in connected cars in a user-friendly way. Finally, we show how these risks fit into and extend existing risk taxonomies from other contexts with a stronger social perspective on risks of data use.
As from the beginning of the late 70's an impressive number of innovative electronic payment systems have been developed and tested commercially. However, the resulting variety and complexity of the systems have turned out to be one of the obstacles for the broad acceptance of electronic payment. In this paper we propose a process and service oriented framework, which offers a structural and conceptual orientation in the field of electronic payment. It renders possible an integral view on electronic payment that goes beyond the frame of an individual system. To do this, we have generalized the systems-oriented approaches to a phase-oriented payment model. Using this model, requirements and supporting services for electronic payment can be sorted systematically and described from both the customers' and the merchants' viewpoint. Providing integrated payment processes and services is proving to be a difficult task. With this paper we would like to outline the necessity for a Payment Service Provider to act as a mediator for suppliers and users of electronic payment systems.
AI systems pose unknown challenges for designers, policymakers, and users which aggravates the assessment of potential harms and outcomes. Although understanding risks is a requirement for building trust in technology, users are often excluded from legal assessments and explanations of AI hazards. To address this issue we conducted three focus groups with 18 participants in total and discussed the European proposal for a legal framework for AI. Based on this, we aim to build a (conceptual) model that guides policymakers, designers, and researchers in understanding users’ risk perception of AI systems. In this paper, we provide selected examples based on our preliminary results. Moreover, we argue for the benefits of such a perspective.
Autonomous driving enables new mobility concepts such as shared-autonomous services. Although significant re-search has been done on passenger-car interaction, work on passenger interaction with robo-taxis is still rare. In this paper, we tackle the question of how passengers experience robo-taxis as a service in real-life settings to inform the interaction design. We conducted a Wizard of Oz study with an electric vehicle where the driver was hidden from the passenger to simulate the service experience of a robo-taxi. 10 participants had the opportunity to use the simulated shared-autonomous service in real-life situations for one week. By the week's end, 33 rides were completed and recorded on video. Also, we flanked the study conducting interviews before and after with all participants. The findings provided insights into four design themes that could inform the service design of robo-taxis along the different stages including hailing, pick-up, travel, and drop-off.
Das vorgestellte Buch ist kein Lehrbuch im eigentlichen Sinne. Aus Vorlesungsskripten entstanden, verfolgt es das Ziel, den Studenten der Wirtschaftswissenschaften an Fachhochschulen und Universitäten eine systematische, auf das Wesentliche konzentrierte Lernhilfe mit Übungen zur Vorbereitung auf Prüfungen im Fach „externes Rechnungswesen“ anzubieten. Hierzu wird zunächst auf die Rechnungslegung im handelsrechtlichen Jahresabschluss eingegangen. Dabei wurden die Änderungen durch das Bilanzrichtlinie-Umsetzungsgesetz (BilRUG) berücksichtigt. Die Vorgehensweise folgt dabei mit Ansatz, Ausweis und Bewertung der einzelnen Posten der Systematik der Aufstellung des Jahresabschlusses.
Abschlussarbeiten FAQ/FGA
(2006)