Fachbereich Wirtschaftswissenschaften
Refine
H-BRS Bibliography
- yes (408)
Departments, institutes and facilities
- Fachbereich Wirtschaftswissenschaften (408)
- Institut für Verbraucherinformatik (IVI) (37)
- Internationales Zentrum für Nachhaltige Entwicklung (IZNE) (33)
- Centrum für Entrepreneurship, Innovation und Mittelstand (CENTIM) (6)
- Fachbereich Informatik (4)
- Fachbereich Sozialpolitik und Soziale Sicherung (4)
- Institute of Visual Computing (IVC) (3)
- Fachbereich Ingenieurwissenschaften und Kommunikation (2)
- Institut für Technik, Ressourcenschonung und Energieeffizienz (TREE) (2)
- Institut für funktionale Gen-Analytik (IFGA) (2)
Document Type
- Article (408) (remove)
Year of publication
Keywords
- Corporate Social Responsibility (5)
- Well-being (5)
- Controlling (4)
- Deutschland (4)
- Nachhaltigkeit (4)
- recovery (4)
- work engagement (4)
- Balanced Scorecard (3)
- Bilanzierung (3)
- Bilanzrecht (3)
Zweiseitige Märkte
(2016)
Die Bundeszentrale für gesundheitliche Aufklärung (BZgA) hat im Juni dieses Jahres ihren aktuellen Forschungsbericht zum Glücksspielverhalten und zur Glücksspielsucht in Deutschland mit Datum 15.2.2018 veröffentlicht: GLÜCKSSPIELVERHALTEN UND GLÜCKSSPIELSUCHT IN DEUTSCHLAND. Ergebnisse des Surveys 2017 und Trends. BZgA-Forschungsbericht / 15.2.2018.
Wissenschaft trifft Praxis
(2017)
Wirtschaftsinformatikstudium an Universitäten und Fachhochschulen – Konvergenz oder Differenzierung?
(2013)
In Zeiten knapper Budgets kommt der Auswahl der »richtigen« IT-Projekte eine steigende Bedeutung zu. Die Auswahl erfolgt häufig auf der Grundlage nutzenorientierter Kriterien, insbesondere der ROI-Kennzahl. Für viele IT-Security- Projekte ist die Ermittlung eines (positiven) ROI (Return on Investment) aber nicht möglich. Dennoch ist sicherzustellen, dass ausreichende Budgetmittel für IT-Sicherheitsmaßnahmen zur Verfügung stehen. Der Beitrag typisiert unterschiedliche Formen von IT-Security-Projekten und versucht anhand von mehreren Praxisbeispielen aufzuzeigen, in welchen Fällen ein positiver ROI darstellbar ist.
Windkraft Offshore
(2010)
Who do you trust: Peers or Technology? A conjoint analysis about computational reputation mechanisms
(2020)
Peer-to-peer sharing platforms are taking over an increasingly important role in the platform economy due to their sustainable business model. By sharing private goods and services, the challenge arises to build trust between peers online mostly without any kind of physical presence. Peer rating has been proven as an important mechanism. In this paper, we explore the concept called Trust Score, a computational rating mechanism adopted from car telematics, which can play a similar role in carsharing. For this purpose, we conducted a conjoint analysis where 77 car owners chose between fictitious user profiles. Our results show that in our experiment the telemetric-based score slightly outperforms the peer rating in the decision process, while the participants perceived the peer rating more helpful in retrospect. Further, we discuss potential benefits with regard to existing shortcomings of user rating, but also various concerns that should be considered in concepts like telemetric-based reputation mechanism that supplements existing trust factors such as user ratings.
This study contributes to the growing body of research concerning management consultancies by linking two previously disparate fields of study: (1) the examination of the effectiveness of consulting interventions and (2) the examination of the social processes that aim to create and legitimize the insights, knowledge and capabilities of management consultancies. We propose that consulting firms accumulate social authority in the course of pre-intervention discourse processes that is reflected in their reputation and celebrity. With respect to intervention, this social authority affects change recipients’ commitment to and compliance with the requirements of change implementation. We test the proposed relationships by conducting a measured variable path analysis of 117 change initiatives in German companies that were set up and implemented with the assistance of external consultancies. Our findings indicate that a consulting firm’s levels of both celebrity and reputation affect the change recipients’ commitment to proposed change strategies and thus, indirectly affect their behavioral compliance with the explicit requirements of change implementation.
The aim of this study was to investigate employees’ self-reported creativity before and after vacation and to examine the impact of recovery experiences (detachment, relaxation, mastery, meaning, autonomy, affiliation) on changes in creativity. The DRAMMA model of Newman et al. provides the theoretical background of our approach. Longitudinal data was assessed with four repeated measurements. The study encompassed data from 274 white-collar workers. Analyses showed that employees subjectively perceive their creativity to benefit not immediately after their vacation but 2 weeks later. Detachment was significantly related to lower creativity within persons, while mastery experiences explained differences in creativity between persons. This study provides a detailed picture of changes in creativity around vacations.
Although much effort is made to prevent risks arising from food, food-borne diseases are an ever-present threat to the consumers’ health. The consumption of fresh food that is contaminated with pathogens like fungi, viruses or bacteria can cause food poisoning that leads to severe health damages or even death. The outbreak of Shiga Toxin-producing enterohemorrhagic E. coli (EHEC) in Germany and neighbouring countries in 2011 has shown this dramatically. Nearly 4.000 people were reported of being affected and more than 50 people died during the so called EHEC-crisis. As a result the consumers’ trust in the safety of fruits and vegetables decreased sharply.
Warum wir tun, was andere wollen: Psychologische Determinanten informeller Macht in Organisationen
(2012)
Im Zusammenhang mit der Rhythmisierung des Schulalltags spielen Pausen eine wichtige Rolle. Dass Pausen für die Regeneration und Wiederherstellung der Leistungsfähigkeit bedeutsam sind, scheint allgemein anerkannt. Die Autoren fassen im folgenden Beitrag zusammen, welche wissenschaftlichen Erkenntnisse es über die Effekte der Gestaltung und der Dauer von Pausen gibt.
Viele Unternehmen sind nach DIN EN ISO 9001 bis 9003 zertifiziert. Die DIN EN ISO 9000:2000 fordert nun die Einführung prozeßorientierter Organisationsformen und Dokumentationen. Die Ziele und neue Forderungen dieser Norm sind in einer Übersicht dargestellt. Eingegangen wird auf die Anpassung der QM-Systeme (Qualitätsmanagement), die im Sinne der Neuregelung in der anstehenden Normenrevision nötig wird. Die Einführung beginnt mit einer prozeßorientierten QM-Dokumentation. Zur Umsetzung müssen zunächst die Prozesse identifiziert und die Nahtstellen erkannt werden, bevor sie dargestellt und beschrieben werden können. Die Einführung einer prozeßorientierten Organisationsstruktur kann tiefgreifende Veränderungen in der Aufbau- und Ablauforganisation notwendig machen. Die Tätigkeiten werden an der Wertschöpfungskette ausgerichtet und zu ganzheitlichen, von funktionalen Aufteilungen losgelösten Prozessen gebündelt. Die Beachtung der Kundenbedürfnisse steht bei der Gestaltung und Optimierung von Prozessen an erster Stelle, doch auch die Rolle der Mitarbeiter gewinnt für den erfolgreichen Wandel an Bedeutung.
Neutral buoyancy has been used as an analog for microgravity from the earliest days of human spaceflight. Compared to other options on Earth, neutral buoyancy is relatively inexpensive and presents little danger to astronauts while simulating some aspects of microgravity. Neutral buoyancy removes somatosensory cues to the direction of gravity but leaves vestibular cues intact. Removal of both somatosensory and direction of gravity cues while floating in microgravity or using virtual reality to establish conflicts between them has been shown to affect the perception of distance traveled in response to visual motion (vection) and the perception of distance. Does removal of somatosensory cues alone by neutral buoyancy similarly impact these perceptions? During neutral buoyancy we found no significant difference in either perceived distance traveled nor perceived size relative to Earth-normal conditions. This contrasts with differences in linear vection reported between short- and long-duration microgravity and Earth-normal conditions. These results indicate that neutral buoyancy is not an effective analog for microgravity for these perceptual effects.
Continued growth in international experiences for U.S. co++6llege students is a favorable trend. However, the most substantial increase has occurred with of short-term study abroad programs. Many of these programs include extensive travel instead of involving a single site. There is great danger that if not properly managed, these types of international educational experience will default into little more than an organized group tour.
In these types of programs it is challenging to induce student participants to engage meaningfully with local residents as the traveling group tends to form into its own portable society. In addition, the current state of wireless communications means that students participating in these types of programs can easily stay plugged into their home social networks which further reduces meaningful interactions in the cultures being visited.
Incorporating well designed research projects into short-term study abroad programs holds the potential to offset some of the inherent limitations of such programs. Research projects can serve both to prepare the students for the trip and promote meaningful cross-cultural interaction while the program is underway.
In this paper, the authors provide suggestions based on their experiences with short-term travel abroad programs which incorporated student research. Several potential problems are identified and suggestions are given for project design.
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 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.
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.
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.
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.
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.
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.
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 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.