Fachbereich Wirtschaftswissenschaften
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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.
Das sogenannte „Deutschlandstipendium“ ist 2010 ins Leben gerufen worden. Gemäß den gesetzlichen Vorgaben sollen die Stipendien nach Begabung und Leistung vergeben werden. Darüber hinaus sollen auch gesellschaftliches Engagement oder besondere soziale, familiäre oder persönliche Umstände berücksichtigt werden. Bei der Finanzierung sind die Hochschulen zunächst auf das Einwerben privater Fördermittel angewiesen, die von Bund und Land um denselben Betrag aufgestockt werden. Die privaten Mittelgeber können für die von ihnen anteilig finanzierten Stipendien festlegen, aus welchen Studiengängen ihre Stipendiaten ausgewählt werden sollen. Die Hochschulen haben jedoch darauf zu achten, dass ein Drittel aller zu vergebenden Stipendien ohne eine entsprechende Zweckbindung vergeben werden. Einen direkten Einfluss auf die Auswahl einzelner Kandidaten dürfen die Förderer nicht haben. Vor diesem Hintergrund sind die Hochschulen angehalten, Anreize für private Förderer zu schaffen und parallel Bewerbungs- und Auswahlverfahren zu konzipieren, die die genannten gesetzlichen Vorgaben einhalten. Dadurch entsteht bei den Hochschulen ein erheblicher Verwaltungsaufwand. Zu dessen Reduzierung wird in diesem Artikel ein transparenter, nachvollziehbarer, zeit- und kostensparender Prozess durch einen programmierten Workflow beschrieben.
A Method for the Sustainable Documentation of Operations Processes in Parcel Distribution Centers
(2018)
There is often no common understanding on operational processes in logistics companies as they are not properly documented. Hence, people execute the same process differently and training is conducted by experienced operators on an ad-hoc basis. Furthermore, continuous process improvement is hampered as neither the ideal process nor current issues in as-is processes are visible. A major reason for the missing documentation is the complexity of existing business process modelling languages. Modelling experts are required for initially describing the processes and also for updating the models after process changes. Furthermore, operations people are usually not used to read complex process models in EPCs or BPMN diagrams. In order to overcome these limitations, a domain-specific modelling language which facilitates maintaining up-to-date process models has been designed with a large logistics company in Germany. The paper at hand briefly describes this language and illustrates the method on how to apply it in operations environments.
Background
Consumers rely heavily on online user reviews when shopping online and cybercriminals produce fake reviews to manipulate consumer opinion. Much prior research focuses on the automated detection of these fake reviews, which are far from perfect. Therefore, consumers must be able to detect fake reviews on their own. In this study we survey the research examining how consumers detect fake reviews online.
Methods
We conducted a systematic literature review over the research on fake review detection from the consumer-perspective. We included academic literature giving new empirical data. We provide a narrative synthesis comparing the theories, methods and outcomes used across studies to identify how consumers detect fake reviews online.
Results
We found only 15 articles that met our inclusion criteria. We classify the most often used cues identified into five categories which were (1) review characteristics (2) textual characteristics (3) reviewer characteristics (4) seller characteristics and (5) characteristics of the platform where the review is displayed.
Discussion
We find that theory is applied inconsistently across studies and that cues to deception are often identified in isolation without any unifying theoretical framework. Consequently, we discuss how such a theoretical framework could be developed.
Abschlussarbeiten FAQ/FGA
(2006)
This article concerns with the accessibility of Business process modelling tools (BPMo tools) and business process modelling languages (BPMo languages). Therefore the reader will be introduced to business process management and the authors' motivation behind this inquiry. Afterwards, the paper will reflect problems when applying inaccessible BPMo tools. To illustrate these problems the authors distinguish between two different categories of issues and provide practical examples. Finally the article will present three approaches to improve the accessibility of BPMo tools and BPMo languages.
The clear-sky radiative effect of aerosol–radiation interactions is of relevance for our understanding of the climate system. The influence of aerosol on the surface energy budget is of high interest for the renewable energy sector. In this study, the radiative effect is investigated in particular with respect to seasonal and regional variations for the region of Germany and the year 2015 at the surface and top of atmosphere using two complementary approaches.
First, an ensemble of clear-sky models which explicitly consider aerosols is utilized to retrieve the aerosol optical depth and the surface direct radiative effect of aerosols by means of a clear-sky fitting technique. For this, short-wave broadband irradiance measurements in the absence of clouds are used as a basis. A clear-sky detection algorithm is used to identify cloud-free observations. Considered are measurements of the short-wave broadband global and diffuse horizontal irradiance with shaded and unshaded pyranometers at 25 stations across Germany within the observational network of the German Weather Service (DWD). The clear-sky models used are the Modified MAC model (MMAC), the Meteorological Radiation Model (MRM) v6.1, the Meteorological–Statistical solar radiation model (METSTAT), the European Solar Radiation Atlas (ESRA), Heliosat-1, the Center for Environment and Man solar radiation model (CEM), and the simplified Solis model. The definition of aerosol and atmospheric characteristics of the models are examined in detail for their suitability for this approach.
Second, the radiative effect is estimated using explicit radiative transfer simulations with inputs on the meteorological state of the atmosphere, trace gases and aerosol from the Copernicus Atmosphere Monitoring Service (CAMS) reanalysis. The aerosol optical properties (aerosol optical depth, Ångström exponent, single scattering albedo and asymmetry parameter) are first evaluated with AERONET direct sun and inversion products. The largest inconsistency is found for the aerosol absorption, which is overestimated by about 0.03 or about 30 % by the CAMS reanalysis. Compared to the DWD observational network, the simulated global, direct and diffuse irradiances show reasonable agreement within the measurement uncertainty. The radiative kernel method is used to estimate the resulting uncertainty and bias of the simulated direct radiative effect. The uncertainty is estimated to −1.5 ± 7.7 and 0.6 ± 3.5 W m−2 at the surface and top of atmosphere, respectively, while the annual-mean biases at the surface, top of atmosphere and total atmosphere are −10.6, −6.5 and 4.1 W m−2, respectively.
The retrieval of the aerosol radiative effect with the clear-sky models shows a high level of agreement with the radiative transfer simulations, with an RMSE of 5.8 W m−2 and a correlation of 0.75. The annual mean of the REari at the surface for the 25 DWD stations shows a value of −12.8 ± 5 W m−2 as the average over the clear-sky models, compared to −11 W m−2 from the radiative transfer simulations. Since all models assume a fixed aerosol characterization, the annual cycle of the aerosol radiation effect cannot be reproduced. Out of this set of clear-sky models, the largest level of agreement is shown by the ESRA and MRM v6.1 models.
Agiles IT-Controlling
(2022)
Während im IT-Projektmanagement agile Methoden seit vielen Jahren in der Praxis Zuspruch finden, werden im IT-Controlling überwiegend noch klassische Methoden eingesetzt. Der Beitrag untersucht die Fragestellung, ob und wie die im IT-Controlling eingesetzten Methoden auch agilen Paradigmen folgen und Methoden des agilen IT-Projektmanagements adaptiert werden können.
Allgemeines Steuerrecht
(2015)
Many workers experience their jobs as effortful or even stressful, which can result in strain. Although recovery from work would be an adaptive strategy to prevent the adverse effects of work-related strain, many workers face problems finding enough time to rest and to mentally disconnect from work during nonwork time. What goes on in workers’ minds after a stressful workday? What is it about their jobs that makes them think about their work? This special issue aims to bridge the gap between research on recovery processes mainly examined in Occupational Health Psychology, and research on work stress and working hours, often investigated in the field of Human Resource Management. We first summarize conceptual and theoretical streams from both fields of research. In the following, we discuss the contributions of the five special issue papers and conclude with key messages and directions for further research.
Steigende psychische Arbeitsanforderungen werden im betrieblichen Alltag zunehmend als Normalität empfunden. Trotz erhöhtem Leistungsdruck werden Arbeitspausen oftmals unregelmäßig bis gar nicht wahrgenommen, obwohl mit einer Pause eine gesteigerte Erholung und eine erhöhte Produktivität einhergehen. Der vorliegende Artikel zeigt auf, wie Arbeitspausen und deren systematische Implementierung zu einem "gesunden Unternehmen" beitragen können.
Research has identified nudging as a promising and effective tool to improve healthy eating behavior in a cafeteria setting. However, it remains unclear who is and who is not “nudgeable” (susceptible to nudges). An important influencing factor at the individual level is nudge acceptance. While some progress has been made in determining influences on the acceptance of healthy eating nudges, research on how personal characteristics (such as the perception of social norms) affect nudge acceptance remains scarce. We conducted a survey on 1032 university students to assess the acceptance of nine different types of healthy eating nudges in a cafeteria setting with four influential factors (social norms, health-promoting collaboration, responsibility to promote healthy eating, and procrastination). These factors are likely to play a role within a university and a cafeteria setting. The present study showed that key influential factors of nudge acceptance were the perceived responsibility to promote healthy eating and health-promoting collaboration. We also identified three different student clusters with respect to nudge acceptance, demonstrating that not all nudges were accepted equally. In particular, default, salience, and priming nudges were at least moderately accepted regardless of the degree of nudgeability. Our findings provide useful policy implications for nudge development by university, cafeteria, and public health officials. Recommendations are formulated for strengthening the theoretical background of nudge acceptance and the susceptibility to nudges.
The implementation of the Sustainable Development Goals (SDGs) and the conservation and protection of nature are among the greatest challenges facing urban regions. There are few approaches so far that link the SDGs to natural diversity and related ecosystem services at the local level and track them in terms of increasing sustainable development at the local level. We want to close this gap by developing a set of indicators that capture ecosystem services in the sense of the SDGs and which are based on data that are freely available throughout Germany and Europe. Based on 10 SDGs and 35 SDG indicators, we are developing an ecosystem service and biodiversity-related indicator set for the evaluation of sustainable development in urban areas. We further show that it is possible to close many of the data gaps between SDGs and locally collected data mentioned in the literature and to translate the universal SDGs to the local level. Our example develops this set of indicators for the Bonn/Rhein-Sieg metropolitan area in North Rhine-Westphalia, Germany, which comprises both rural and densely populated settlements. This set of indicators can also help improve communication and plan sustainable development by increasing transparency in local sustainability, implementing a visible sustainability monitoring system, and strengthening the collaboration between local stakeholders.