Fachbereich Wirtschaftswissenschaften
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Wissenschaft kann maßgeblich zum Lösen gesellschaftlich relevanter Probleme beitragen (Popper, 1996). Allein daraus lassen sich ethisch begründete moralische Erwartungen und Anforderungen an die Verantwortung auch in der wissenschaftlichen Hochschul(aus-)bildung ableiten. Jedoch halten sich viele der großen aktuell virulenten Probleme nicht an die Grenzen von wissenschaftlichen Disziplinen, ihre Lösung erscheint insofern nur interdisziplinär sinnvoll möglich. Die in diesem Beitrag aufgestellte Vermutung über einen sogenannten geheimen Lehrplan adressiert dieses die Disziplinen übergreifende Verhältnis von Wissenschaft und Moral in der Hochschullehre der Bundesrepublik Deutschland im Konnex einer humanistisch ausgerichteten Aufklärung. Es gilt, diesen gemutmaßten geheimen Lehrplan aufzuhellen und einen interdisziplinären Diskurs darüber anzuregen.
Datenmodellierung
(2023)
„Ich kann jetzt nicht krank werden – ich muss arbeiten“. Diesen Satz hat wohl jeder schon einmal gehört oder sogar selbst gesagt. Dahinter steckt das Phänomen des Präsentismus. Präsentismus wird ganz allgemein bezeichnet als behaviour of working in the state of illhealth (Ruhle et al. 2020). Der Begriff entstand in Anlehnung an sein Gegenteil, den Absentismus, welcher das Fernbleiben von der Arbeit beschreibt (Hägerbäumer 2017). Die negativen langfristigen gesundheitlichen und arbeitsbezogenen Auswirkungen des Verhaltens, trotz Krankheit zu arbeiten, sind in der Literatur gut belegt (z.B. Gustafsson/Marklund 2011). Vor allem im Home-Office, welches während der Corona-Pandemie häufig genutzt wurde und nach der Corona-Pandemie in vielen Bereichen Normalität wurde, tritt Präsentismus aufgrund der geringeren Barrieren (z.B. keine Ansteckungsgefahr, kein Pendeln) noch verstärkter auf (Steidelmüller et al. 2020). Auch bei Studierenden, die im Rahmen von Online-Lehre öfter von zu Hause aus lernen, ist davon auszugehen, dass dies den Präsentismus begünstigt. Eine Auseinandersetzung mit dem Thema ist also von großer Relevanz. Es fehlt eine strukturierte Zusammenstellung geeigneter Gegenmaßnahmen, die zur Reduzierung von Präsentismus angewendet werden können. Darüber hinaus wurde vor allem Präsentismus mit dem Schwerpunkt Hochschule und damit den Zielgruppen Hochschulmitarbeitende und Studierende bisher kaum untersucht. Diese Forschungslücke soll der vorliegende Beitrag schließen und Präsentismus an Hochschulen beschreiben sowie mithilfe eines Literaturreviews mögliche Maßnahmenbereiche aufzeigen.
Diese Formelsammlung enthält und erklärt finanzmathematische Formeln innerhalb finanzwirtschaftlicher Zusammenhänge, wie sie in den Wirtschaftswissenschaften und in der wirtschaftswissenschaftlichen Praxis fundamental notwendig sind. Das Verständnis der Formeln und deren praktische Anwendung werden durch nützliche Hilfen und verständliche Beispiele sinnvoll unterstützt, so dass der Kontext finanzmathematischer Formeln klar und erklärlich dargestellt wird. Diese Formelsammlung ist ein unverzichtbares Tool für Studierende der Wirtschaftswissenschaften, aber auch ein nützliches Nachschlagewerk für Verantwortliche aus Wirtschaft, Politik und Lehre.
Die Inhalte wurden für die 2. Auflage teilweise überarbeitet und ergänzt.
Dried serum spots that are well prepared can be attractive alternatives to frozen serum samples for shelving specimens in a medical or research center's biobank and mailing freshly prepared serum to specialized laboratories. During the pre-analytical phase, complications can arise which are often challenging to identify or are entirely overlooked. These complications can lead to reproducibility issues, which can be avoided in serum protein analysis by implementing optimized storage and transfer procedures. With a method that ensures accurate loading of filter paper discs with donor or patient serum, a gap in dried serum spot preparation and subsequent serum analysis shall be filled. Pre-punched filter paper discs with a 3 mm diameter are loaded within seconds in a highly reproducible fashion (approximately 10% standard deviation) when fully submerged in 10 μl of serum, named the "Submerge and Dry" protocol. Such prepared dried serum spots can store several hundred micrograms of proteins and other serum components. Serum-borne antigens and antibodies are reproducibly released in 20 μl elution buffer in high yields (approximately 90%). Dried serum spot-stored and eluted antigens kept their epitopes and antibodies their antigen binding abilities as was assessed by SDS-PAGE, 2D gel electrophoresis-based proteomics, and Western blot analysis, suggesting pre-punched filter paper discs as handy solution for serological tests.
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.
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.
Konsument:innen scheint die Lust vergangen zu sein, individuellen Kleidungsstil auszudrücken, da der Onlinehandel zur Steigerung von Auswahlmöglichkeiten geführt hat. Dies mündet unter anderem in der Nutzung virtueller Stilberatungen. Diese Dienste dienen dazu, Kund:innen möglichst effizient, individuell und authentisch „zu machen“, und sind somit als paradoxaler Demokratisierungsprozess zu verstehen. Eine Erklärung für den Erfolg dieser Dienstleistungen soll mit Reckwitz’ Singularisierungsthese gestützt werden.
Während sich die unternehmerische Arbeitswelt immer mehr in Richtung Agilität verschiebt, verharrt das IT-Controlling noch in alten, klassischen Strukturen. Diese Arbeit untersucht die Fragestellung, ob und inwieweit agile Ansätze im IT-Controlling eingesetzt werden können. Dieser Beitrag ist eine modifizierte Version des in der Zeitschrift „HMD Praxis der Wirtschaftsinformatik“ (https://link.springer.com/article/10.1365/s40702-022-00837-0) erschienenen Artikels „Agiles IT-Controlling“.
Business Process Management
(2023)
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.
Background:
Access to electricity is one of the enabling factors for healthcare service provision. From the sustainable development perspective, an essential requirement for improving health and caring for our environment is to assure that health facilities have sufficient and reliable access to the supply of clean and sustainable energy. The objective of this work is to investigate the users’ perceptions of electricity needs and electricity sources and the way those influence different attributes and their relevance for the diffusion of renewable electricity systems in healthcare facilities.
Methods:
To identify preferences and choices, Stated Choice modelling was applied as the use of solar PV systems in health facilities is not widespread in Ghana. This method allows to present the respondents with hypothetical options, which have attributes close to the real world. Four attributes were considered, namely electricity system configuration, initial investment cost, monthly costs, and improvements to the reliability of the electricity supply.
Results:
The largest share of the 200 health facilities interviewed reported services provision as outpatient treatment, provision of maternity services and family planning, which are relatively low electricity-intensive services. However, there was a general perception that increased reliability on the electricity supply can improve the health service provision and operation of the facilities. Moreover, despite that preferences towards the solar systems, the initial investment costs of the solar systems is still perceived as preventing the adoption of this technology
Conclusion:
From this study we can conclude that health facilities in Ghana rely greatly on the national supply which has issues with reliability, compromising the delivery of healthcare services. However, the adoption of alternative electricity technologies based on renewable sources is not likely to occur at the facility level without the engagement of other actors that can help bridging the barriers for adoption, as initial investment costs.
Many students approaching adulthood often choose high-calorie food products. Concurrently, health interventions applied during this life phase can potentially lead to a healthier lifestyle. Nudge health interventions in experimental cafeteria settings have been found to improve eating behavior effectively, yet research in real-world settings is lacking. Accepting nudges as health interventions impacts nudge effectiveness. The present study applies a pretest–posttest design for a period of three consecutive weeks (no nudge, nudge, no nudge), testing the effectiveness of the so-called Giacometti cue on the number of calories purchased in a real-world cafeteria. Students were exposed to the nudge during the intervention week when entering the cafeteria and when choosing their meals. After purchasing a meal, their choice was recorded, and they completed a questionnaire. The Giacometti cue immediately reduced the number of calories purchased (comparing weeks one and two). After nudge removal, an effect was identified, increasing the number of calories purchased (comparing weeks two and three). Contrary to expectations, higher nudge acceptance resulted in more calories purchased. Neither awareness of the nudge’s presence when buying food nor the interaction between acceptance and awareness played a role. We explore potential explanations for the Giacometti cue’s effects.
Entrepreneurial Leadership
(2022)
Start-ups und Unternehmensgründungen ebenso wie Projekt- oder Innovationsmanagement brauchen gleichermaßen neben dem einschlägigen Fachwissen und -erfahrungen Leadership-Skills als Erweiterung klassischer Managementanforderungen. Während diese prozessorientiert konkrete Ziele der strategischen oder operativen Planung umsetzen und optimieren, legt Leadership wie Entrepreneurship den Fokus auf Vision mit entsprechender Motivation zur Gründung oder Veränderung. (Verlagsangaben)
Citizen participation is deemed to be crucial for sustainability and resilience planning. However, generational equity has been missing from recent academic discussions regarding sustainability and resilience. Therefore, the purpose of this paper is to reintroduce the topic of the existence or absence of an intergenerational consensus on the example of a rural community and its perceived brand image attributes and development priorities. The research is based on primary data collected through an online survey, with a sample size of N = 808 respondents in Neunkirchen-Seelscheid, Germany. The data were analyzed using the Kruskal–Wallis test for the presence and/or absence of consensus among the five generations regarding brand image attributes and development priorities. The findings point to divergence between what the median values indicate as the most relevant brand image attributes and development priorities among the citizens and the areas where the Kruskal–Wallis test shows that an intergenerational consensus either does or does not exist. The results imply the need for new concepts and applied approaches to citizen participation for sustainability and resilience, where intergenerational dialogue and equity-building take center stage. In addition to the importance of the theory of citizen participation for sustainability and resilience, our results provide ample evidence for how sustainability and resilience planning documents could potentially benefit from deploying the concept of intergenerational equity. The present research provides sustainability and political science with new conceptual and methodological approaches for taking intergenerational equity into account in regional planning processes in rural and other areas.
This paper aims to assess farmers’ challenges in enhancing biodiversity. The so-called “trilemma” (WBGU 2021) of land use stems from the multiple demands made on land for the benefit of mitigating climate change, securing food, and maintaining biodiversity. Agriculture is accused of maladministration, causing soil contamination, animal cruelty, bee mortality, and climate change. However, farmers play a key role in overcoming upcoming sustainability challenges. While their supportive role is urgently needed, farmers find themselves caught between a “rock” and a ”hard place”. Consumers call for sustainable production and affordable food products without pesticide residues, demanding enough for all. Farmers are restricted by the wants and needs of consumers who are influenced by interest groups and exposed to interdependent direct and indirect influencing factors. They need to balance the scrutiny of the critical public as well as the regulatory control. In this paper, we collected and surveyed the data of farmers within or close to the 21 selected nature protected areas of the DINA (Diversity of Insects in Nature protected Areas) Project, using a mixed methods approach with a semi-structured questionnaire considering issues’ interdependencies and the complexity of today´s problems. The conflicts and obstacles faced by farmers were assessed. The results reflect the farmers’ willingness and the importance of receiving appreciation for implementing biodiversity measures. These results, complemented by a following quantitative study, are the basis for recommendations for policymakers and farmers in all German nature protected areas.
There has been a growing interest in taste research in the HCI and CSCW communities. However, the focus is more on stimulating the senses, while the socio-cultural aspects have received less attention. However, individual taste perception is mediated through social interaction and collective negotiation and is not only dependent on physical stimulation. Therefore, we study the digital mediation of taste by drawing on ethnographic research of four online wine tastings and one self-organized event. Hence, we investigated the materials, associated meanings, competences, procedures, and engagements that shaped the performative character of tasting practices. We illustrate how the tastings are built around the taste-making process and how online contexts differ in providing a more diverse and distributed environment. We then explore the implications of our findings for the further mediation of taste as a social and democratized phenomenon through online interaction.
Diese etablierte Formelsammlung enthält und erklärt mathematische Formeln innerhalb ökonomischer Zusammenhänge, wie sie in den Wirtschaftswissenschaften und in der wirtschaftswissenschaftlichen Praxis unbedingt notwendig sind. Das Verständnis der Formeln und deren praktische Anwendung werden durch nützliche Hilfen und erklärliche Beispiele sinnvoll unterstützt, so dass der Kontext wirtschaftsmathematischer Formeln klar und verständlich dargestellt wird. Diese Formelsammlung ist ein unverzichtbares Tool für Studierende der Wirtschaftswissenschaften, aber auch ein nützliches Nachschlagewerk für Verantwortliche aus Wirtschaft, Politik und Lehre. Die Inhalte wurden für die 5. Auflage teilweise überarbeitet und ergänzt. (Verlagsangaben)
Dieses Lehrbuch schlägt die Brücke zwischen den betriebswirtschaftlich-organisatorischen Methoden und deren digitaler Umsetzung, denn Prozessmanagement heißt zunehmend Gestaltung betrieblicher Aufgaben. Neben methodischen Grundlagen bietet das Werk viele Praxisbeispiele und Übungen. Das Buch von Prof. Gadatsch gilt mittlerweile als der "aktuelle Klassiker", DAS maßgebliche Standardwerk zur IT-gestützten Gestaltung von Geschäftsprozessen. (Verlagsangaben)
Geschäftsprozess-Management
(2023)
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.
BWL für Dummies
(2021)
Steuerlehre für Dummies
(2021)
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.
Pursuant to Sustainable Development Goal (SDG) 15 of the 2030 Agenda for Sustainable Development of the United Nations, one pivotal target is to halt biodiversity loss. This paper’s objective is to analyze why and how German farmers hesitate to implement more than the prescriptive measures with regard to cross compliance and direct payments under the European Common Agricultural Policy (CAP) and what their aspirations are for possible incentives to bring biodiversity into focus. By applying a mixed methods approach, we investigate the experience of individual farmers by means of a qualitative approach followed by a quantitative study. This analysis sheds light on how farmers perceive indirect influencing factors and how these factors play a non-negligible role in farmers´ commitment to biodiversity. Economy, policy and society are intertwined and need to be considered from a multi-faceted perspective. In addition, an in-depth analysis is conducted based on online focus group discussions to determine whether farmers accept financial support, focusing on both action- and success-oriented payments. Our results highlight the importance of paying attention to the heterogeneity of farmers, their locations and, consequently, farmers’ different views on indirect drivers influencing agricultural processes, showing the complexity of the problem. Although farmers’ expectations can be met with financial allocations, other aspects must also be taken into account.
Guzzo et al. (Reference Guzzo, Schneider and Nalbantian2022) argue that open science practices may marginalize inductive and abductive research and preclude leveraging big data for scientific research. We share their assessment that the hypothetico-deductive paradigm has limitations (see also Staw, Reference Staw2016) and that big data provide grand opportunities (see also Oswald et al., Reference Oswald, Behrend, Putka and Sinar2020). However, we arrive at very different conclusions. Rather than opposing open science practices that build on a hypothetico-deductive paradigm, we should take initiative to do open science in a way compatible with the very nature of our discipline, namely by incorporating ambiguity and inductive decision-making. In this commentary, we (a) argue that inductive elements are necessary for research in naturalistic field settings across different stages of the research process, (b) discuss some misconceptions of open science practices that hide or discourage inductive elements, and (c) propose that field researchers can take ownership of open science in a way that embraces ambiguity and induction. We use an example research study to illustrate our points.
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.
IT Controlling
(2023)
IT controlling is established as a tool for controlling information technology. The job description of the IT controller has changed only moderately over a long period of time. It was mainly associated with IT budgeting, IT portfolio management, IT cost planning, accounting and controlling. However, digitalization has brought movement in goals, contents and methods. New topics such as digital strategy management, cloud controlling, data science, etc. are being discussed. The task profile is changing away from pure IT cost analysis to the management of the digitization strategy with a focus on strategic IT portfolio management. Some voices are already talking about "smart controlling" or "digital controlling".
This book presents an IT controlling concept for the digital age and explains the relevant methods in a practical way.
Angewandte Makroökonomie
(2023)
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.
Dieses Buch zeigt konkret auf, was Geschäftsprozessmanagement ist und wie man es nutzen kann. Hierzu werden die zentralen Aspekte erklärt und praxistaugliche Tools anhand von Beispielen vorgestellt. Erleichtern Sie sich die tägliche Praxis der Analyse und Optimierung von Geschäftsprozessen! Der Inhalt Durchgängiges Fallbeispiel Überblick über praxisrelevante Modellierungsmethoden Modellierung von Prozesslandkarten, Swimlanes, BPMN- und eEPK-Diagrammen Analyse und Optimierung von Prozessen Prozesscontrolling mit Kennzahlen
Focus on what matters: improved feature selection techniques for personal thermal comfort modelling
(2022)
Occupants' personal thermal comfort (PTC) is indispensable for their well-being, physical and mental health, and work efficiency. Predicting PTC preferences in a smart home can be a prerequisite to adjusting the indoor temperature for providing a comfortable environment. In this research, we focus on identifying relevant features for predicting PTC preferences. We propose a machine learning-based predictive framework by employing supervised feature selection techniques. We apply two feature selection techniques to select the optimal sets of features to improve the thermal preference prediction performance. The experimental results on a public PTC dataset demonstrated the efficiency of the feature selection techniques that we have applied. In turn, our PTC prediction framework with feature selection techniques achieved state-of-the-art performance in terms of accuracy, Cohen's kappa, and area under the curve (AUC), outperforming conventional methods.