Fachbereich Wirtschaftswissenschaften
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When dialogues with voice assistants (VAs) fall apart, users often become confused or even frustrated. To address these issues and related privacy concerns, Amazon recently introduced a feature allowing Alexa users to inquire about why it behaved in a certain way. But how do users perceive this new feature? In this paper, we present preliminary results from research conducted as part of a three-year project involving 33 German households. This project utilized interviews, fieldwork, and co-design workshops to identify common unexpected behaviors of VAs, as well as users’ needs and expectations for explanations. Our findings show that, contrary to its intended purpose, the new feature actually exacerbates user confusion and frustration instead of clarifying Alexa's behavior. We argue that such voice interactions should be characterized as explanatory dialogs that account for VA’s unexpected behavior by providing interpretable information and prompting users to take action to improve their current and future interactions.
The development of fully automated vehicles is becoming more and more present in the social discussion. The image of fully automated cars is determined by automobile manufacturers and placed in the context of individual traffic. In contrast to fully autonomous private cars, fully automated public transport is already operating in some cities and is to be expanded in the future. Autonomous public transport offers great potential for the development and promotion of sustainable mobility concepts. However, the user acceptance is important for the enforcement and widespread use of these technical innovations. An online study on the acceptance of fully automated public transport based on quantitative data of a sample of N = 201 is presented. The results show a high level of familiarity with the topic and a very high level of overall intention to use fully automated public transport in the future.
„Industrie 4.0“ und weitere Schlagwörter wie „Big Data“, „Internet der Dinge“ oder „Cyber-physical Systems“ werden gegenwärtig in der Wirtschaft häufig aufgegriffen. Ausgangspunkt hierfür ist die Vernetzung von IT-Technologien sowie die durchgängige Digitalisierung. Nicht nur die Geschäftsfelder und Business-Modelle der Unternehmen selbst unterliegen dabei ei-nem entsprechend radikalen Wandel, dieser bezieht sich auch auf die Arbeitsumgebungen der Mitarbeiter, sowie den privaten und den öffentlichen Raum (Botthof, 2015; Hartmann, 2015).
Softwareentwickelnde kleine und mittlere Unternehmen (KMU) erkennen zunehmend, dass die nutzerzentrierte Gestaltung ein wichtiges, oft entscheidendes Kriterium für die Benutzerfreundlichkeit und damit den Erfolg ihrer Produkte ist. Stolpersteine auf dem Weg zum erfolgreichen Usability- und User Experience-Engineering sind dabei allerdings häufig die Unkenntnis der passenden Methoden bzw. die Befürchtung zu hohen Aufwands an Ressourcen und von Verzögerungen in der Produktentwicklung (vgl. Stade et al., 2013; Reckin & Brandenburg, 2013; Woywode et al., 2011).
Green infrastructure has been widely recognized for the benefits to human health and biodiversity conservation. However, knowledge of the qualities and requirements of such spaces and structures for the effective delivery of the range of ecosystem services expected is still limited, as well as the identification of trade-offs between services. In this study, we apply the One Health approach in the context of green spaces to investigate how urban park characteristics affect human mental health and wildlife support outcomes and identify synergies and trade-offs between these dimensions. Here we show that perceived restorativeness of park users varies significantly across sites and is mainly affected by safety and naturalness perceptions. In turn, these perceptions are driven by objective indicators of quality, such as maintenance of facilities and vegetation structure, and subjective estimations of biodiversity levels. The presence of water bodies benefited both mental health and wildlife. However, high tree canopy coverage provided greater restoration potential whereas a certain level of habitat heterogeneity was important to support a wider range of bird species requirements. To reconcile human and wildlife needs in green spaces, cities should strategically implement a heterogeneous green infrastructure network that considers trade-offs and maximizes synergies between these dimensions.
Agricultural activities within the city boundaries have a long history in both developed and developing countries. Especially in developing countries these activities contribute to food security and the mitigation of malnutrition (food grown for home consumption). They generate additional income and contribute to recreation, environmental health as well as social interaction. In this paper, a broad approach of Urban AgriCulture is used, which includes the production of crops in urban and peri-urban areas and ranges in developed countries from allotment gardens (Schrebergarten) over community gardens (Urban Gardening) to semi-entrepreneurial self-harvest farms and fully commercialized agriculture (Urban Farming). Citizens seek to make a shift from traditional to new (sustainable) forms of food supply. From this evolves a demand for urban spaces that can be used agriculturally. The way how these citizens’ initiatives can be supported and their contribution to a resilient and sustainable urban food system increasingly attracts attention. This paper presents an empirical case study on Urban AgriCulture initiatives in the Bonn-Rhein-Sieg region (Germany). Urban AgriCulture is still a niche movement with the potential to contribute more significantly to urban development and constitute a pillar of urban quality of life.
Agricultural activities within city boundaries have a long history in both developed and developing countries. In this paper, a broad approach to Urban AgriCulture (UAC) is used, one that includes the production of crops in urban and peri-urban areas and ranges in developed countries from allotment gardens over community gardens to semi-entrepreneurial self-harvest farms and fully commercialized agriculture. With an empirical case study on UAC Initiatives in the Bonn/Rhein-Sieg region this work fills a gap since the lack of comprehensive and comparative studies on urban agriculture (UA) currently makes it difficult for researchers to identify the benefits of UA activities.
Unternehmenssteuern
(2007)
Unternehmen sind in verstärktem Ausmaß Veränderungen der Umwelt ausgesetzt. Mit zunehmender Globalisierung und der wachsenden Komplexität der Wertschöpfungsnetze steigt die Anzahl der Veränderungen, ihre Geschwindigkeit und Stärke und zwingt die Unternehmen schneller und öfter zu zeitnahen (Re-)Aktionen. Die Planung erlaubt es mögliche Entwicklungen gedanklich vorwegzunehmen und frühzeitig rationale richtungweisende Entscheidungen zu treffen, Potenziale zu erschließen, zu sichern und zu nutzen sowie Risiken zu erkennen, zu analysieren und zu minimieren. Die Kontrolle der Entscheidungen erlaubt eine Ursachenanalyse der Abweichungen zwischen Planung und Realität. Kontrolle bildet damit die Basis für Lernprozesse in Unternehmen.
Aktuelle Studien prognostizieren bis zum Jahr 2018 etwa 27.000 Nachfolgen in deutschen Familienunternehmen pro Jahr. Dieses Buch unterstützt Sie bei der Herausforderung Unternehmensnachfolge in allen wichtigen betriebswirtschaftlichen, rechtlichen, organisatorischen, steuerlichen und psychologischen Fragen und bei der Umsetzung Ihrer individuellen Nachfolgestrategie.
Nicht nur der Praxisübernehmer, sondern auch der abgebende Arzt müssen sich zu geeigneterZeit mit den Anforderungen eines Praxis(-ver-)kaufs auseinander setzen. Eine geregelte Nachfolge ist in der Regel ein Baustein für den Noch-Unternehmer zur Sicherung der Altersvorsorge. Besondere Aktualität gewinnt das Thema dadurch, dass Banken heute schon bei 50-jährigen Praxisinhabern ihre Bonitätsnote und damit die Fortführung der Kreditvergabe von einem schlüssigen Nachfolgekonzept abhängig machen.
Unternehmensnachfolge
(2020)
Migration und Unternehmensgründung sind wichtige Bestandteile gesellschaftlicher Entwicklung. In diesem Buch stellen ausgewiesene Experten aus dem Interkulturellen Management und dem Unternehmertum schrittweise die Unternehmensgründung durch Menschen mit Migrationshintergrund dar. Zahlreiche Praxisbeispiele veranschaulichen die Thematik und erleichtern so die praktische Umsetzung. Systematische Handreichungen unterstützen Berater, Trainer und Institutionen zudem im täglichen Umgang mit migrantischen Gründerinnen und Gründern. (Verlagsangaben)
Unternehmensführung
(2002)
Unternehmensführung
(2010)
Unternehmensführung
(2019)
Dieses Buch führt Sie systematisch und leicht verständlich in das Thema Unternehmensführung ein. Es konzentriert sich bewusst auf die wichtigsten Fragen des Handelns als verantwortlicher Manager in der Unternehmensführung bzw. in der Bereichs- oder Abteilungsverantwortung. Dabei werden ausgewählte Probleme aus dem Management entwickelt und anschließend anhand von Praxisbeispielen erläutert.
Unternehmensführung
(2015)
Dieses Buch führt Sie systematisch und leicht verständlich in das Thema Unternehmensführung ein. Es konzentriert sich bewusst auf die wichtigsten Fragen des Handelns als verantwortlicher Manager in der Unternehmensführung bzw. in der Bereichs- oder Abteilungsverantwortung. Dabei werden ausgewählte Probleme aus dem Management entwickelt und anschließend anhand von Praxisbeispielen erläutert. (Verlagsangaben)
Unternehmensführung
(2006)
Unternehmensberatung
(2017)
Humankind, it can be argued, lives beyond its means and often at the expense of future generations. This paper starkly demonstrates, with the aid of a mathematical model, the imperative for a sustainable existence. In the model, consumption of resources is represented as a closed system, just like our planet. Long-term survival is only possible if consumption is below the ability of the system to regenerate.
Unlimited paid time off policies are currently fashionable and widely discussed by HR professionals around the globe. While on the one hand, paid time off is considered a key benefit by employees and unlimited paid time off policies (UPTO) are seen as a major perk which may help in recruiting and retaining talented employees, on the other hand, early adopters reported that employees took less time off than previously, presumably leading to higher burnout rates. In this conceptual review, we discuss the theoretical and empirical evidence regarding the potential effects of UPTO on leave utilization, well-being and performance outcomes. We start out by defining UPTO and placing it in a historical and international perspective. Next, we discuss the key role of leave utilization in translating UPTO into concrete actions. The core of our article constitutes the description of the effects of UPTO and the two pathways through which these effects are assumed to unfold: autonomy need satisfaction and detrimental social processes. We moreover discuss the boundary conditions which facilitate or inhibit the successful utilization of UPTO on individual, team, and organizational level. In reviewing the literature from different fields and integrating existing theories, we arrive at a conceptual model and five propositions, which can guide future research on UPTO. We conclude with a discussion of the theoretical and societal implications of UPTO.
Universities, Entrepreneurship and Enterprise Development in Africa – Conference Proceedings 2022
(2023)
These proceedings are the outcome of the 10th annual joint conference on "Universities Entrepreneurship and Enterprise Development in Africa".
These proceedings document the culmination of the 10th annual joint conference on "Universities, Entrepreneurship and Enterprise Development in Africa," which was held on the 8th and 9th of September 2022 at the Campus Sankt Augustin, Hochschule Bonn-Rhein-Sieg University of Applied Sciences. The conference was a collaboration between the University of Cape Coast, Ghana, and Hochschule Bonn-Rhein-Sieg University of Applied Sciences, Germany.
Universities, Entrepreneurship and Enterprise Development in Africa – Conference Proceedings 2020
(2021)
These proceedings are the outcome of the 8th annual joint conference on "Universities Entrepreneurship and Enterprise Development in Africa" between the University of Cape Coast, Ghana and Hochschule Bonn-Rhein-Sieg University of Applied Sciences, Germany, held on 19-20 February 2020 on Campus Sankt Augustin, Hochschule Bonn-Rhein-Sieg University of Applied Sciences.
Universities, Entrepreneurship and Enterprise Development in Africa – Conference Proceedings 2016
(2017)
These proceedings are the outcome of the 5th annual joint conference on “Universities Entrepreneurship and Enterprise Development in Africa” between the University of Nairobi, Kenya, the University of Cape Coast, Ghana, and Bonn-Rhein-Sieg University of Applied Sciences, Germany, held on 10-11 November 2016 on Campus Sankt Augustin, Bonn-Rhein-Sieg University of Applied Sciences.
Higher Education Institutions (HEIs) should, on the one hand, provide theoretical and practical knowledge to students and, on the other hand, make valuable contributions to theoretical knowledge and provide new insights by means of research. However, HEIs have to face changing and increasing demands with respect to what they are expected to achieve. Education and research issues are no longer enough, what matters today is the so called “third mission”. A specific example for implementing a third mission is the cooperation between HEIs and business incubators. With this in mind, a local consortium consisting of regional HEIs, e.g. Bonn-Rhein-Sieg University of Applied Sciences, as well as public and private institutions and partners initiated and established an incubator hub for the region Bonn/Rhein-Sieg in 2016, called “Digital Hub Region Bonn”. This conference contribution reports on our experience with regards to this cooperation approach resulting from the above- mentioned case. Furthermore the pros and cons as well as some issues of this kind of cooperation will be discussed. Last but not least this paper initiates the opportunity to share and compare the experiences of other university business incubators in Africa as well as in Germany. As we will describe, the financial investment of HEIs in a joint-incubator with other public as well as private partners offers substantial benefits, such as mutual know-how transfer from HEIs to the economy and vice versa. This strengthens entrepreneurial mindsets and activities and contributes to the development and growth of the local economy. Consequently, this cooperation sometimes creates challenges at various levels, for example due to differing interests between HEIs and business partners. This conference contribution offers approaches to solve these issues and to support private public partnership in business incubation.
Innovations in the mobility industry such as automated and connected cars could significantly reduce congestion and emissions by allowing the traffic to flow more freely and reducing the number of vehicles according to some researchers. However, the effectiveness of these sustainable product and service innovations is often limited by unexpected changes in consumption: some researchers thus hypothesize that the higher comfort and improved quality of time in driverless cars could lead to an increase in demand for driving with autonomous vehicles. So far, there is a lack of empirical evidence supporting either one or other of these hypotheses. To analyze the influence of autonomous driving on mobility behavior and to uncover user preferences, which serve as indicators for future travel mode choices, we conducted an online survey with a paired comparison of current and future travel modes with 302 participants in Germany. The results do not confirm the hypothesis that ownership will become an outdated model in the future. Instead they suggest that private cars, whether conventional or fully automated, will remain the preferred travel mode. At the same time, carsharing will benefit from full automation more than private cars. However, the findings indicate that the growth of carsharing will mainly be at the expense of public transport, showing that more emphasis should be placed in making public transport more attractive if sustainable mobility is to be developed.
Political economic analyses of recent social protection reforms in Asian, African or Latin American countries have increased throughout the last few years. Yet, most contributions focus on one social protection mechanism only and do not provide a comparative approach across policy areas. In addition, most studies are empirical studies, with no or very limited theoretical linkages. The paper aims to explain multiple trajectories of social protection reform processes looking at cash transfers and social health protection policies in Kenya. It develops a taxonomy and suggest a conceptual framework to assess and explain reform dynamics across different social protection pillars. In order to allow for a more differentiated typology and enable us to understand different reform dynamics, the article uses the approach on gradual institutional change. While existing approaches to institutional change mostly focus on institutional change prompted by exogenous shocks or environmental shifts, this approach takes account of both, exogenous and endogenous sources of change.
Trust-Building in Peer-to-Peer Carsharing: Design Case Study for Algorithm-Based Reputation Systems
(2023)
Peer-to-peer sharing platforms become increasingly important in the platform economy. From an HCI-perspective, this development is of high interest, as those platforms mediate between different users. Such mediation entails dealing with various social issues, e.g., building trust between peers online without any physical presence. Peer ratings have proven to be an important mechanism in this regard. At the same time, scoring via car telematics become more common for risk assessment by car insurances. Since user ratings face crucial problems such as fake or biased ratings, we conducted a design case study to determine whether algorithm-based scoring has the potential to improve trust-building in P2P-carsharing. We started with 16 problem-centered interviews to examine how people understand algorithm-based scoring, we co-designed an app with scored profiles, and finally evaluated it with 12 participants. Our findings show that scoring systems can support trust-building in P2P-carsharing and give insights how they should be designed.
Trust your guts: fostering embodied knowledge and sustainable practices through voice interaction
(2023)
Despite various attempts to prevent food waste and motivate conscious food handling, household members find it difficult to correctly assess the edibility of food. With the rise of ambient voice assistants, we did a design case study to support households’ in situ decision-making process in collaboration with our voice agent prototype, Fischer Fritz. Therefore, we conducted 15 contextual inquiries to understand food practices at home. Furthermore, we interviewed six fish experts to inform the design of our voice agent on how to guide consumers and teach food literacy. Finally, we created a prototype and discussed with 15 consumers its impact and capability to convey embodied knowledge to the human that is engaged as sensor. Our design research goes beyond current Human-Food Interaction automation approaches by emphasizing the human-food relationship in technology design and demonstrating future complementary human-agent collaboration with the aim to increase humans’ competence to sense, think, and act.
Trust is the lubricant of the sharing economy. This is true especially in peer-to-peer carsharing, in which one leaves a highly valuable good to a stranger in the hope of getting it back unscathed. Nowadays, ratings of other users are major mechanisms for establishing trust. To foster uptake of peer-to-peer carsharing, connected car technology opens new possibilities to support trust-building, e.g., by adding driving behavior statistics to users' profiles. However, collecting such data intrudes into rentees' privacy. To explore the tension between the need for trust and privacy demands, we conducted three focus group and eight individual interviews. Our results show that connected car technologies can increase trust for car owners and rentees not only before but also during and after rentals. The design of such systems must allow a differentiation between information in terms of type, the context, and the negotiability of information disclosure.
Dieser Herausgeberband schafft einen Überblick darüber, wie Betriebliches Gesundheitsmanagement neue Trends aus der Unternehmenspraxis und Forschung aufgreifen und erfolgreich umsetzen kann. Experten aus Theorie und Praxis liefern dazu Grundlagen sowie bisher selten berücksichtigte Instrumente der Forschung im Betrieblichen Gesundheitsmanagement. Sie geben praxisnahe Anregungen sowie Anleitungen, die Unternehmen leicht umsetzen können. Zielgruppen sind Unternehmen, Manager, aber auch Berater, Auditoren und alle, die an dem Thema Gesundheit in Unternehmen interessiert sind.
Regions and their innovation ecosystems have increasingly become of interest to CSCW research as the context in which work, research and design takes place. Our study adds to this growing discourse, by providing preliminary data and reflections from an ongoing attempt to intervene and support a regional innovation ecosystem. We report on the benefits and shortcomings of a practice-oriented approach in such regional projects and highlight the importance of relations and the notion of spillover. Lastly, we discuss methodological and pragmatic hurdles that CSCW research needs to overcome in order to support regional innovation ecosystems successfully.
Over the past two decades many low and middle income countries worldwide have started to extend the coverage and improve the functioning of public social protection systems. The research program on international policy diffusion provides empirical evidence that apart from domestic factors international interdependencies matter as well for national policy change in social protection. However, little is known about the governance structures mediating international policy diffusion in social protection.
Dieses Buch befasst sich auf Basis wissenschaftlicher Erkenntnisse zur Unternehmensführung und Unternehmensentwicklung mit einem Grundmodell für die unternehmensindividuelle Entwicklung eines betriebswirtschaftlich nachhaltigen und wandlungsfähigen Managementsystems. Gerade heute sind Unternehmer, Berater, Führungskräfte und Wissenschaftler herausgefordert, das eigene vorherrschende Geschäftsverständnis zu hinterfragen, neue Quellen der Wirtschaftlichkeit zu erschließen, ihre Organisationen beweglicher und lernfähiger zu gestalten sowie mehrere Strategiehebel gleichzeitig zu bedienen.
Work-related thoughts during off-job time have been studied extensively in occupational health psychology and related fields. We provide a focused review of the research on overcommitment—a component within the effort–reward imbalance model—and aim to connect this line of research to the most commonly studied aspects of work-related rumination. Drawing on this integrative review, we analyze survey data on ten facets of work-related rumination, namely (1) overcommitment, (2) psychological detachment, (3) affective rumination, (4) problem-solving pondering, (5) positive work reflection, (6) negative work reflection, (7) distraction, (8) cognitive irritation, (9) emotional irritation, and (10) inability to recover. First, we apply exploratory factor analysis to self-reported survey data from 357 employees to calibrate overcommitment items and to position overcommitment within the nomological net of work-related rumination constructs. Second, we leverage apply confirmatory factor analysis to self-reported survey data from 388 employees to provide a more specific test of uniqueness vs. overlap among these constructs. Third, we apply relative weight analysis to assess the unique criterion-related validity of each work-related rumination facet regarding (1) physical fatigue, (2) cognitive fatigue, (3) emotional fatigue, (4) burnout, (5) psychosomatic complaints, and (6) satisfaction with life. Our results suggest that several measures of work-related rumination (e.g., overcommitment and cognitive irritation) can be used interchangeably. Emotional irritation and affective rumination emerge as the strongest unique predictors of fatigue, burnout, psychosomatic complaints, and satisfaction with life. Our study is intended to assist researchers in making informed decisions on selecting scales for their research and paves the way for integrating research on the effort–reward imbalance and work-related rumination.
Work-related thoughts in off-job time have been studied extensively in occupational health psychology and related fields. We provide a focused review of research on overcommitment – a component within the effort-reward imbalance model – and aim to connect this line of research to the most commonly studied aspects of work-related rumination. Drawing on this integrative review, we analyze survey data on ten facets of work-related rumination, namely (1) overcommitment, (2) psychological detachment, (3) affective rumination, (4) problem-solving pondering, (5) positive work reflection, (6) negative work reflection, (7) distraction, (8) cognitive irritation, (9) emotional irritation, and (10) inability to recover. First, we leverage exploratory factor analysis to self-report survey data from 357 employees to calibrate overcommitment items and to position overcommitment within the nomological net of work-related rumination constructs. Second, we leverage confirmatory factor analysis to self-report survey data from 388 employees to provide a more specific test of uniqueness vs. overlap among these constructs. Third, we apply relative weight analysis to quantify the unique criterion-related validity of each work-related rumination facet regarding (1) physical fatigue, (2) cognitive fatigue, (3) emotional fatigue, (4) burnout, (5) psychosomatic complaints, and (6) satisfaction with life. Our results suggest that several measures of work-related rumination (e.g., overcommitment and cognitive irritation) can be used interchangeably. Emotional irritation and affective rumination emerge as the strongest unique predictors of fatigue, burnout, psychosomatic complaints, and satisfaction with life. Our study assists researchers in making informed decisions on selecting scales for their research and paves the way for integrating research on effort-reward imbalance and work-related rumination.
TK-Markt 2010 ff
(2010)
Hochschulen und Gemeinden sind einem zunehmenden und permanenten Veränderungs- sowie Finanzierungsdruck ausgesetzt. Zudem haben Kommunen einen hohen Bedarf an Know-how, Kreativität, Innovationen, Personal sowie an Fachwissen in bestimmten Bereichen. Hochschulen auf der anderen Seite verfügen durch ihre WissenschaftlerInnen und Studierenden genau über diese Ressourcen. Vor diesem Hintergrund ist im Rahmen des BMBF-finanzierten Projekts „Innovative Hochschule“ ein Transfer-Kooperationsprojekt („Kommunale Innovationspartnerschaften“) zwischen der Hochschule Bonn-Rhein- Sieg und der Kommune Neunkirchen-Seelscheid, ca. 30 km östlich der Bundesstadt Bonn gelegen, durchgeführt worden. Die im Rahmen dieses Reallabors gewonnenen Erkenntnisse wurden im Format eines Toolkits zusammengefasst. Dies kann als Handlungsleitfaden auch für andere Hochschul-Kommune-Kooperationen verwendet werden. Eine Hochschul-Kommune-Kooperation stellt dabei eine projektbasierte Zusammenarbeit zwischen einer oder mehreren Hochschulen mit der politischen Vertretung einer oder mehrerer Kommunen sowie deren lokaler Wirtschaft und/oder Zivilgesellschaft dar.
Digitisation has brought a major upheaval to the mobility sector, and in the future, self-driving cars will probably be one of the transport modes. This study extends transport and user acceptance research by analysing in greater depth how the new modes of autonomous private cars, autonomous carsharing and autonomous taxis fit into the existing traffic mix from today's perspective. It focuses on accounting for relative added value. For this purpose, user preference theory was used as a base for an online survey (n=172) on the relative added value of the new autonomous traffic modes. Results show that users see advantages in the autonomous modes for driving comfort and time utilization whereas, in comparison to conventional cars, in many other areas – especially in terms of driving pleasure and control – they see no advantages or even relative disadvantages. Compared to public transport, the autonomous modes offer added values in almost all characteristics. This analysis at the partwor th level provides a more detailed explanation for user acceptance of automated driving.
Through the “Act to Strengthen the Non-financial Reporting by Corporations in their Management and Group Management Reports” (Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten) (CSR Directive Transposition Act, „CSR-RUG“) of 11 April 2017[1], the German Bundestag implemented Directive 2014/95/EU (“CSR Directive”)[2] into German law. Following the European impetus, the CSR-RUG enriches the traditional repertoire of forms of action under environmental law by a further instrument. Already the regulatory context gives an idea of its atypical nature: The centrepiece of the CSR-RUG is the amendment of and addition to the Third Book of the German Commercial Code (Handelsgesetzbuch, “HGB”), which deals with the “trading books” of undertakings, i.e., accounting and reporting requirements. Since the reporting year 2017, large capital market-oriented corporations must report extensively within the framework of their annual management reports on their activities and effects in certain areas of “Corporate Social Responsibility”. This also includes environmental matters. The transparency and publicity this entails is intended to generate positive stimuli for more responsible, sustained and not least of all environmentally friendly entrepreneurial action.
Following a brief presentation of the European legal bases and their implementation in Germany (I.), we will classify the provisions within the underlying concept of Corporate Social Responsibility (II.) and analyse and systemise the governance effects of non-financial reporting (III.). A few remarks on selected aspects of the chosen approach and its implementation (IV.) as well as an outlook summarising our conclusions (V.) will complete this article. By detailing the German approach to transposing the CSR Directive, this paper intends to provide an example of the challenges member state legislators face when complying with modern governance concepts such as Corporate Social Responsibility by way of non-financial reporting obligations.
[1] Federal Law Gazette, Part I 2017, 802 et seq.
[2] Directive 2014/95/EU of the European Parliament and of the Council 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, OJ EU No. L 330, p. 1.
The corporate landscape is experiencing an increasing change in business models due to digitization. An increasing availability of data along the business processes enhance the opportunities for process automation. Technologies such as Robotic Process Automation (RPA) are widely used for business process optimization, but as a side effect an increase in stand-alone solutions and a lack of holistic approaches can be observed. Intelligent Process Automation (IPA) is said to support more complex processes and enable automated decision-making, but due to the lack of connectors makes the implementation difficult. RPA marketplaces can be a bridging technology to help companies implement Intelligent Process Automation. This paper explores the drivers and challenges for the adoption of RPA marketplaces to realize IPA. For this purpose, we conducted ten expert interviews with decision makers and IT staff from the process automation sector.
Over the past two decades many governments of low and middle income countries have started to introduce social protection measures or to extend the coverage and improve the functioning of public social protection systems. These reforms are a "global phenomenon" and can be observed in many African, Asian and Latin American countries. This paper focuses on international determinants for policy change within social protection by assessing the state of the art of both policy diffusion and policy transfer studies. Empirical studies of policy transfer and diffusion in the field of social protection are furthermore assessed in light of the theoretical background.
The Poverty Reduction Effect of Social Protection: The Pros and Cons of a Multidisciplinary Approach
(2022)
There is a growing body of knowledge on the complex effects of social protection on poverty in Africa. This article explores the pros and cons of a multidisciplinary approach to studying social protection policies. Our research aimed at studying the interaction between cash transfers and social health protection policies in terms of their impact on inclusive growth in Ghana and Kenya. Also, it explored the policy reform context over time to unravel programme dynamics and outcomes. The analysis combined econometric and qualitative impact assessments with national- and local-level political economic analyses. In particular, dynamic effects and improved understanding of processes are well captured by this approach, thus, pushing the understanding of implementation challenges over and beyond a ‘technological fix,’ as has been argued before by Niño-Zarazúa et al. (World Dev 40:163–176, 2012), However, multidisciplinary research puts considerable demands on data and data handling. Finally, some poverty reduction effects play out over a longer time, requiring longitudinal consistent data that is still scarce.
The article contributes to understanding the political economy of implementation of social protection programmes at local level. Current debates are dominated by technocratic arguments, emphasizing the lack of financial resources, technology or skills as major barriers for effective implementation. Describing how chiefs, assistant-chiefs and community elders are routinely at the centre stage of core implementation processes, including targeting, enrolment, delivery, monitoring, awareness and information, data collection or grievance and redress, this study on Kenya argues for the need to look more closely into the local political economy as an important mediating arena for implementing social policies. Implementation is heavily contingent upon the local social, political and institutional context that influences and shapes its outcomes. These processes are ambivalent involving multiple forms of interactions between ‘formal’ and ‘informal’ institutional structures, which may support initial policy objectives or induce policy outcomes substantially diverging from intended policy objectives.
The paper contributes to the debate on the political economy of implementation of propoor social policy. It argues for a broadening of the debate, which is dominated by technocratic arguments, emphasizing the lack of financial resources, technology or skills as the major barriers for effective implementation. Describing the dynamic interplay of ‘formal’ operational programme structures and ‘informal’ traditional institutions in delivering the CT-OVC – the largest and oldest cash transfer programme in Kenya – it argues for the need to look more closely into the local political economy as an important mediating arena for implementing social policies. Implementation is heavily contingent upon the local social, political and institutional context that influences and shapes its outcomes. These processes are highly dynamic and ambivalent evolving between ‘formal’ and ‘informal’ structures and institutions. They may change over time and place, challenging the implicit assumption that programmes are evenly implemented across geographic and political entities.
In the last two decades, studies that analyse the political economy of sustainable energy transitions have increasingly become available. Yet very few attempts have been made to synthesize the factors discussed in the growing literature. This paper reviews the extant empirical literature on the political economy of sustainable energy transitions. Using a well-defined search strategy, a total of 36 empirical contributions covering the period 2008 to 2022 are reviewed full text. Overall, the findings highlight the role of vested interest, advocacy coalitions and green constituencies, path dependency, external shocks, policy and institutional environment, political institutions and fossil fuel resource endowments as major political economy factors influencing sustainable energy transitions across both high income countries, and low and middle income countries. In addition, the paper highlights and discusses some critical knowledge gaps in the existing literature and provides suggestions for a future research agenda.
The Peren-Clement Index
(2024)
The Peren Theorem
(2024)
Companies often have difficulties determining which criteria to base their investment decisions in different countries on. When considering direct foreign investment several risk indices are available. The PCI (Peren-Clement-Index) in its original form was developed in 1998. Its further refinement improves the PCI in three major ways: First, it offers a dynamic adjustment of criteria and consideration of recent changes in the international environment. Second, it provides business specificities of a company or its industrial sector to be considered in addition to macroeconomic aspects by a two-dimensional presentation, which ensures a customized assessment. Third, the PCI allows for consolidating investment decisions by combining a resource-orientated with a market-oriented view. The PCI allows, unlike other indices, a customized and company-specific strategic planning process. Ultimately companies must take up both perspectives in the context of an international investment decision. The use of risk indices in corporate planning for assessing global investments decision creates a fundamentally new of risk assessment.
Currently, there is a global problem of an increasing need of energy. There will be less fossil fuel, which will be more expensive in the future. The regenerative energies are becoming more and more important. The subject deals the problem of economical feasibility of geothermal energy systems. Its goal is to analyze necesary conditions and aspects of realizing geothermal energy systems in comparison to and competition with traditional energy sources. The geothermal energy recovery is economically advantageous if the investment costs, esp. the drilling costs, could be reduced significantly. It only seems possible to open up a big opportunity for realizing geothermal energy systems by using a rock melt drilling technology, to reduce the investment costs significantly.
Currently, there is a global problem of an increasing need of energy. There will be less fossil fuel, which will be more expensive in the future. The regenerative energies are getting more and more important. The subject deals with the problem of economical feasibility of geothermal energy systems. Its goal is to analyze nessesary conditions and aspects for realizing geothermal energy systems in comparison to and competition with traditional energy sources. The geothermal energy recovery is economically advantageous if the investment costs, esp. the drilling costs, could be reduced significantly. It only seems possible to open up a big opportunity for realizing geothermal energy systems by using a rock melt drilling technology, to reduce the investment costs significantly.
Vehicle emissions have been identified as a cause of air pollution and one of the major reasons why air quality in many large German cities such as Berlin, Bonn, Hamburg, Cologne or Munich does not meet EU-wide limits. As a result, in the recent past, judicial driving bans on diesel vehicles have been imposed in many places since those vehicles emit critical pollutant groups. For the increasing urban population, the challenge is whether and how a change of the modal split in favor of the more environmentally and climate-friendly public transport can be achieved.
This paper presents the case of the Federal City of Bonn, one of five model cities sponsored by the German federal government that are testing measures to reduce traffic-related pollutant emissions by expanding the range of public transport services on offer. We present the results of a quantitative survey (N = 14,296) performed in the Bonn/Rhein-Sieg area and the neighboring municipalities as well as the ensuing logistic regressions confirming that a change in individual mobility behavior in favor of public transport is possible through expanding services. Our results show that individual traffic could be reduced, especially on the city's main traffic axes. To sustainably improve air quality, such services must be made permanently available.
Until recently, studies regarding e-banking transactions have focused more on motivational factors that trigger the intention to accept and use the e-banking transaction, rather than the de-motivational factors that propel the action. However, in the developing countries like Sub-Sahara economies, the factors associated with the former have not been explored and are still rudimentary in the literature. Drawing from the Technology Threat Avoidance Theory (TTAT), the study seeks to examine the impact of online identity theft on customers’ willingness to engage in e-banking transactions in Ghana. A quantitative survey of 393 valid responses from retail bank customers amongst two leading commercial banks in Ghana for the analyses. Results from the PLS-SEM showed that the research constructs; perceived online identity theft’ positively and significantly predict “fear of financial loss”, “fear of reputational damage”, and “security and privacy concern” whilst the former has a negative mediated-relationship between perceived online identity theft and the intention to engage in e-banking transaction. This study is the first of its kind that has extended the application of the TTAT framework into the study of e-banking transactions. The study serves as a practical tool that will enable the banks in their quest to assess customers’ restriction/aversion towards the use of Fintech while ensuring sustainable growth of e-banking transactions in an emerging economy context. The study is limited to only banking institutions in Ghana without considering other players in the financial sub-sector. Future research direction has been suggested in the concluding part of the paper.
Smart heating systems are one of the core components of smart homes. A large portion of domestic energy consumption is derived from HVAC (heating, ventilation and air conditioning) systems, making them a relevant topic of the efforts to support an energy transition in private housing. For that reason, the technology has attracted attention both from the academic and the industry communities. User interfaces of smart heating systems have evolved from simple adjusting knobs to advanced data visualization interfaces, that allow for more advanced setting such as time tables and status information. With the advent of AI, we are interested in exploring how the interfaces will be evolving to build the connection between user needs and underlying AI system. Hence, this paper is targeted to provide early design implications towards an AI-based user interface for smart heating systems.
The Decision Tree Procedure
(2024)
Background: Since presenteeism is related to numerous negative health and work-related effects, measures are required to reduce it. There are initial indications that how an organization deals with health has a decisive influence on employees’ presenteeism behavior.
Aims: The concept of health-promoting collaboration was developed on the basis of these indications. As an extension of healthy leadership it includes not only the leader but also co-workers. In modern forms of collaboration, leaders cannot be assigned sole responsibility for employees’ health, since the leader is often hardly visible (digital leadership) or there is no longer a clear leader (shared leadership). The study examines the concept of health-promoting collaboration in relation to presenteeism. Relationships between health-promoting collaboration, well-being and work ability are also in focus, regarding presenteeism as a mediator.
Methods: The data comprise the findings of a quantitative survey of 308 employees at a German university of applied sciences. Correlation and mediator analyses were conducted.
Results: The results show a significant negative relationship between health-promoting collaboration and presenteeism. Significant positive relationships were found between health-promoting collaboration and both well-being and work ability. Presenteeism was identified as a mediator of these relationships.
Conclusion: The relevance of health-promoting collaboration in reducing presenteeism was demonstrated and various starting points for practice were proposed. Future studies should investigate further this newly developed concept in relation to presenteeism.
It is a euphemism to say that humans use tools. Humans possess a vast repertoire of tools they use every day. In fact, as language or bipedal locomotion, tool use is a hallmark of humans. Tool use has also been often viewed as an important step during evolution (van Schaik et al., 1999) or even as a marker of the evolution of human intelligence (Wynn, 1985). So a fundamental issue is, what are the cognitive and neural bases of human tool use? The present series of papers in this special topic represents the newest additions to that research topic.
Smart home systems are becoming an integral feature of the emerging home IT market. Under this general term, products mainly address issues of security, energy savings and comfort. Comprehensive systems that cover several use cases are typically operated and managed via a unified dashboard. Unfortunately, research targeting user experience (UX) design for smart home interaction that spans several use cases or covering the entire system is scarce. Furthermore, existing comprehensive and user-centered longterm studies on challenges and needs throughout phases of information collection, installation and operation of smart home systems are technologically outdated. Our 18-month Living Lab study covering 14 households equipped with smart home technology provides insights on how to design for improving smart home appropriation. This includes a stronger sensibility for household practices during setup and configuration, flexible visualizations for evolving demands and an extension of smart home beyond the location.
The case for basic human needs in coaching: A neuroscientific perspective - The SCOAP Coach Theory
(2014)
Advocates of autonomous driving predict that the occupation of taxi driver could be made obsolete by shared autonomous vehicles (SAV) in the long term. Conducting interviews with German taxi drivers, we investigate how they perceive the changes caused by advancing automation for the future of their business. Our study contributes insights into how the work of taxi drivers could change given the advent of autonomous driving: While the task of driving could be taken over by SAVs for standard trips, taxi drivers are certain that other areas of their work such as providing supplementary services and assistance to passengers would constitute a limit to such forms of automation, but probably involving a shifting role for the taxi drivers, one which focuses on the sociality of the work. Our findings illustrate how taxi drivers see the future of their work, suggesting design implications for tools that take various forms of assistance into account, and demonstrating how important it is to consider taxi drivers in the co-design of future taxis and SAV services.
The art of nudging
(2023)
Do simple and subtle changes in the living and study environment improve the eating behaviour of students in an educational setting? This dissertation provides a not-so-simple answer to this simple question based on the outcomes of four studies that explore the effects and design of artwork nudges (specifically the artwork of Alberto Giacometti) on the eating behaviour of students by applying different research designs. Study 1 explores the effects of a Giacometti-like nudge (a more contemporary version of the original nudge) regarding the dietary behaviour of high school students in a controlled setting. Study 2 applies different artwork nudges within a virtual vignette setting to measure their effects on virtual meal choices made. Also, the degree to which individuals were aware of the nudge’s presence is included as an influential factor in nudge effectiveness. Study 3 assesses the susceptibility to nudges as measured with a questionnaire. Susceptibility to nudges is defined as nudgeability. Study 4 assesses the effects of the original Giacometti nudge in a real-world university cafeteria setting. Specifically, the immediate and sustained effects of the original Giacometti nudge on students’ meal purchases in the university cafeteria are considered. In addition, the role of awareness of the nudge’s presence as well as the acceptance of this specific nudge are discussed. The conclusion is drawn that the original Giacometti nudge should only be applied in an educational setting to improve healthy eating behaviour if the intended target groups and environment meet certain conditions. Artwork nudges in general should be applied only after rigorous testing of various types of different nudges and more research reflecting healthy eating in its entirety.
Since its advent, the sustainability effects of the modern sharing economy have been the subject of controversial debate. While its potential was initially discussed in terms of post-ownership development with a view to decentralizing value creation and increasing social capital and environmental relief through better utilization of material goods, critics have become increasingly loud in recent years. Many people hoped that carsharing could lead to development away from ownership towards flexible use and thus more resource-efficient mobility. However, carsharing remains niche, and while many people like the idea in general, they appear to consider carsharing to not be advantageous as a means of transport in terms of cost, flexibility, and comfort. A key innovation that could elevate carsharing from its niche existence in the future is autonomous driving. This technology could help shared mobility gain a new boost by allowing it to overcome the weaknesses of the present carsharing business model. Flexibility and comfort could be greatly enhanced with shared autonomous vehicles (SAVs), which could simultaneously offer benefits in terms of low cost, and better use of time without the burden of vehicle ownership. However, it is not the technology itself that is sustainable; rather, sustainability depends on the way in which this technology is used. Hence, it is necessary to make a prospective assessment of the direct and indirect (un)sustainable effects before or during the development of a technology in order to incorporate these findings into the design and decision-making process. Transport research has been intensively analyzing the possible economic, social, and ecological consequences of autonomous driving for several years. However, research lacks knowledge about the consequences to be expected from shared autonomous vehicles. Moreover, previous findings are mostly based on the knowledge of experts, while potential users are rarely included in the research. To address this gap, this thesis contributes to answering the questions of what the ecological and social impacts of the expected concept of SAVs will be. In my thesis, I study in particular the ecological consequences of SAVs in terms of the potential modal shifts they can induce as well as their social consequences in terms of potential job losses in the taxi industry. Regarding this, I apply a user-oriented, mixed-method technology assessment approach that complements existing, expert-oriented technology assessment studies on autonomous driving that have so far been dominated by scenario analyses and simulations. To answer the two questions, I triangulated the method of scenario analysis and qualitative and quantitative user studies. The empirical studies provide evidence that the automation of mobility services such as carsharing may to a small extent foster a shift from the private vehicle towards mobility on demand. However, findings also indicate that rebound effects are to be expected: Significantly more users are expected to move away from the more sustainable public transportation, leading to an overcompensation of the positive modal shift effects by the negative modal shift effects. The results show that a large proportion of the taxi trips carried out can be re-placed by SAVs, making the profession of taxi driver somewhat obsolete. However, interviews with taxi drivers themselves revealed that the services provided by the drivers go beyond mere transport, so that even in the age of SAVs, the need for human assistance will continue – though to a smaller extent. Given these findings, I see action potential at different levels: users, mobility service providers, and policymakers. Regarding environmental and social impacts resulting from the use of SAVs, there is a strong conflict of objectives among users, potential SAV operators, and sustainable environmental and social policies. In order to strengthen the positive effects and counteract the negative effects, such as unintended modal shifts, policies may soon have to regulate the design of SAVs and their introduction. A key starting point for transport policy is to promote the use of more environmentally friendly means of transport, in particular by making public transportation attractive and, if necessary, by making the use of individual motorized mobility less attractive. The taxi industry must face the challenges of automation by opening up to these developments and focusing on service orientation – to strengthen the drivers’ main unique selling point compared to automated technology. Assessing the impacts of the not-yet-existing generally involves great uncertainty. With the results of my work, however, I would like to argue that a user-oriented technology assessment can usefully complement the findings of classic methods of technology assessment and can iteratively inform the development process regarding technology and regulation.
Sustainable development needs sustainable production and sustainable consumption. During the last decades the encouragement of sustainable production has been the focus of research and policy makers under the implicit assumption that the observable increasing ‘green’ values of consumers would also entail a growing sustainable consumption. However, it has been found that the actual purchasing behaviour often deviates from ‘green’ attitudes. This phenomenon is called the attitude-behaviour gap. It is influenced by individual, social and situational factors. The main purchasing barriers for sustainable (organic) food are price, lack of immediate availability, sensory criteria, lack or overload of information as well as the low-involvement feature of food products in conjunction with well-established consumption routines, lack of transparency and trust towards labels and certifications.
The phenomenon of the deviation between purchase attitudes and actual buying behaviour of responsible consumers is called the attitude-behaviour gap. It is influenced by individual, social and situational factors. The main purchasing barriers for sustainable (organic) food are price, lack of immediate availability, sensory criteria, lack or overload of information as well as the low-involvement feature of food products in conjunction with well-established consumption routines, lack of transparency and trust towards labels and certifications. The last three barriers are mainly of a psychological nature. Especially the low-involvement feature of food products due to daily purchase routines and relatively low prices tends to result in fast, automatic and subconscious decisions based on a so-called human mental system 1, derived from Daniel Kahneman’s (Nobel-Prize laureate in Behavioural Economics) model in behavioural psychology. In contrast, the human mental system 2 is especially important for the transformations of individual behaviour towards a more sustainable consumption. Decisions based on the human mental system 2 are slow, logical, rational, conscious and arduous. This so-called dual action model also influences the reliability of responses in consumer surveys. It seems that the consumer behaviour is the most unstable and unpredictable part of the entire supply chain and requires special attention. Concrete measures to influence consumer behaviour towards sustainable consumption are highly complex. Reviews of interdisciplinary research literature on behavioural psychology, behavioural economics and consumer behaviour and an empirical analysis of selected countries worldwide with a view to sustainable food are presented. The example of Denmark serves as a ‘best practice’ case study to illustrate how sustainable food consumption can be encouraged. It demonstrates that common efforts and a shared responsibility of consumers, business, interdisciplinary researchers, mass media and policy are needed. It takes pioneers of change who succeed in assembling a ‘critical mass’ willing to increase its ‘sustainable’ behaviour. Considering the strong psychological barriers of consumers and the continuing low market share of organic food, proactive policy measures would be conducive to foster the personal responsibility of the consumers and offer incentives towards a sustainable production. Also, further self-obligations of companies (Corporate Social Responsibility – CSR) as well as more transparency and simplification of reliable labels and certifications are needed to encourage the process towards a sustainable development.
In young adulthood, important foundations are laid for health later in life. Hence, more attention should be paid to the health measures concerning students. A research field that is relevant to health but hitherto somewhat neglected in the student context is the phenomenon of presenteeism. Presenteeism refers to working despite illness and is associated with negative health and work-related effects. The study attempts to bridge the research gap regarding students and examines the effects of and reasons for this behavior. The consequences of digital learning on presenteeism behavior are moreover considered. A student survey (N = 1036) and qualitative interviews (N = 11) were conducted. The results of the quantitative study show significant negative relationships between presenteeism and health status, well-being, and ability to study. An increased experience of stress and a low level of detachment as characteristics of digital learning also show significant relationships with presenteeism. The qualitative interviews highlighted the aspect of not wanting to miss anything as the most important reason for presenteeism. The results provide useful insights for developing countermeasures to be easily integrated into university life, such as establishing fixed learning partners or the use of additional digital learning material.
Strategisches Management in kleinen und mittleren Unternehmen - Eine empirische Bestandsaufnahme
(2008)
In wirtschaftlich turbulenten Zeiten werden hohe Anforderungen an die Beratungsbranche gestellt. Die strategische Unternehmensberatung nimmt dabei eine herausragende Stellung ein. Das Lehrbuch stellt die in Wissenschaft und Praxis gängigen psychologischen, analytischen und holistischen Problemlösungsverfahren umfassend dar. Die Rolle von Unternehmensberatern im Rahmen der Kreation und Verbreitung von Managementmoden wird anschaulich beleuchtet. Darauf aufbauend werden die in der Beratungsbranche eingesetzten Konzepte, Methoden und Ansätze zur Entwicklung wertorientierter Strategien auf Unternehmensebene sowie von Wettbewerbsstrategien auf Geschäftsbereichsebene detailliert beschrieben.