Fachbereich Wirtschaftswissenschaften
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Im Zeitalter der internationalen Bilanzierung hat das System der Rechnungslegung im Allgemeinen und im Speziellen mit Blick auf Finanzinstrumente eine Detailtiefe angenommen, die man so bisher unter HGB nicht kannte. Zielsetzung des Buches ist es daher, einen Leitfaden an die Hand zu geben, mit dem sich Praktiker in Kreditinstituten und Nicht-Kreditinstituten (u.a. Mittelstand, Kommunen, Stadtwerke) in der komplexen Welt der Rechnungslegung orientieren können, um so zu verstehen, wie sich Finanzinstrumente-Transaktionen auf Bilanz, GuV und Geschäftsbericht auswirken.
The decline of insect abundance and richness has been documented for decades and has received increased attention in recent years. In 2017, a study by Hallmann and colleagues on insect biomasses in German nature protected areas received a great deal of attention and provided the impetus for the creation of the project Diversity of Insects in Nature protected Areas (DINA). The aim of DINA was to investigate possible causes for the decline of insects in nature protected areas throughout Germany and to develop strategies for managing the problem.
A major issue for the protection of insects is the lack of insect-specific regulations for nature protected areas and the lack of a risk assessment and verification of the measures applied. Most nature protected areas border on or enclose agricultural land and are structured in a mosaic, resulting in an abundance of small and narrow areas. This leads to fragmentation or even loss of endangered habitats and thus threaten biodiversity. In addition, the impact of agricultural practices, especially pesticides and fertilisers, leads to the degradation of biodiversity at the boundaries of nature protected areas, reducing their effective size. All affected stakeholders need to be involved in solving these threats by working on joint solutions. Furthermore, agriculture in and around nature protected areas must act to promote biodiversity and utilise and develop methods that reverse the current trend. This also requires subsidies from the state to ensure economic sustainability and promote biodiversity-promoting practices.
In the course of growing online retailing, recommendation systems have become established that derive recommendations from customers’ purchase histories. Recommending suitable food products can represent a lucrative added value for food retailers, but at the same time challenges them to make good predictions for repeated food purchases. Repeat purchase recommendations have been little explored in the literature. These predict when a product will be purchased again by a customer. This is especially important for food recommendations, since it is not the frequency of the same item in the shopping basket that is relevant for determining repeat purchase intervals, but rather their difference over time. In this paper, in addition to critically reflecting classical recommendation systems on the underlying repeat purchase context, two models for online product recommendations are derived from the literature, validated and discussed for the food context using real transaction data of a German stationary food retailer.
Recovery Across Different Temporal Settings: How Lunchtime Activities Influence Evening Activities
(2022)
Recovery from work stress during workday breaks, free evenings, weekends, and vacations is known to benefit employee health and well-being. However, how recovery at different temporal settings is interconnected is not well understood. We hypothesized that on days when employees engage in recovery-enhancing lunchtime activities, they will experience higher resources when leaving home from work (i.e., low fatigue and high positive affect) and consequently spend more time on recovery-enhancing activities in the evening, thus creating a positive recovery cycle. In this study, 97 employees were randomized into lunchtime park walk and relaxation groups. As evening activities, we measured time spent on physical exercise, physical activity in natural surroundings, and social activities. Afternoon resources and time spent on evening activities were assessed twice a week before, during, and after the intervention, for five weeks. Our results based on multilevel analyses showed that on days when employees completed the lunchtime park walk, they spent more time on evening physical exercise and physical activity in natural surroundings compared to days when the lunch break was spent as usual. However, neither lunchtime relaxation exercises nor afternoon resources were associated with any of the evening activities. Our findings suggest that other factors than afternoon resources are more important in determining how much time employees spend on various evening activities. Fifteen-minute lunchtime park walks inspired employees to engage in similar healthbenefitting activities during their free time.
While academic research on recovery was rather segregated between occupational health psychology and management research at the beginning of the 20s century and streams of research developed independently, recent developments hint at a closing divide and better integration of recovery research across disciplines. This for example becomes evident in publications of researchers across the traditional outlets within both fields, as well as increasing close collaborations of researchers firmly rooted in one of the fields. In preparation of this special issue, the editors were interested in whether this development represents a convergence or even a true merging of research in these different disciplines. We therefore interviewed Prof. Sabine Sonnentag as expert from occupational health psychology research and Prof. Ute Stephan with expertise in management research. Both are excellent and world-famous researchers in their disciplines. We discussed the current state, the advances during the last years, and the future directions of recovery research in their respective fields. We also talked about their perspectives on integrative topics and about specific issues in both domains that might stimulate a new recovery management research agenda.
Rentenzahlungen und Cash Flow Statement: Korrekturbedarf in der Internationalen Rechnungslegung?
(2007)
Over the last decades, different kinds of design guides have been created to maintain consistency and usability in interactive system development. However, in the case of spatial applications, practitioners from research and industry either have difficulty finding them or perceive such guides as lacking relevance, practicability, and applicability. This paper presents the current state of scientific research and industry practice by investigating currently used design recommendations for mixed reality (MR) system development. We analyzed and compared 875 design recommendations for MR applications elicited from 89 scientific papers and documentation from six industry practitioners in a literature review. In doing so, we identified differences regarding four key topics: Focus on unique MR design challenges, abstraction regarding devices and ecosystems, level of detail and abstraction of content, and covered topics. Based on that,we contribute to the MR design research by providing three factors for perceived irrelevance and six main implications for design recommendations that are applicable in scientific and industry practice.
The cooperation between researchers and practitioners during the different stages of the research process is promoted as it can be of benefit to both society and research supporting processes of ‘transformation’. While acknowledging the important potential of research–practice–collaborations (RPCs), this paper reflects on RPCs from a political-economic perspective to also address potential unintended adverse effects on knowledge generation due to divergent interests, incomplete information or the unequal distribution of resources. Asymmetries between actors may induce distorted and biased knowledge and even help produce or exacerbate existing inequalities. Potential merits and limitations of RPCs, therefore, need to be gauged. Taking RPCs seriously requires paying attention to these possible tensions—both in general and with respect to international development research, in particular: On the one hand, there are attempts to contribute to societal change and ethical concerns of equity at the heart of international development research, and on the other hand, there is the relative risk of encountering asymmetries more likely.
Sustainability is a key issue in current research activities and programs. In this conjunction three major functions of research have been identified: Basic research, knowledge reservoirs, and knowledge transfer. With regard to a transmission to the private sector, knowledge transfer is the most important factor. In this process, universities of applied sciences can play an important part as they typically have a long-standing experience in linking science and business in their teaching and research. Another important agent in the process of knowledge transfer are networks and clusters. Their strength lies integrating the different competencies of its partners and using them to a mutual benefit.
The International Centre for Sustainable Development (IZNE) – with a major focus on responsible business and sustainable food – takes the advantage of being part of a University of Applied Sciences (Bonn-Rhein-Sieg, BRSU), and being a member of several regional and international clusters and networks. These co-operations aim to establish and strengthen linkages between science and business, in particular by investigating research needs for business and business relevant research activities. Moreover, IZNE established and expanded regional and international co-operations of its own to get more transparency about regional and international value-added chains in the food sector and the issue of responsible business.
Results from the EU-project iStoppFalls : feasibility, effectiveness, approach for fall prevention
(2016)
The short survey „Green IT 2009“ got a very pleasant feedback. The authors received 132 useful answers within only two weeks of survey (15th January until 31st January 2009). The electronic forms were sent to 1.000 companies in Germany and some neighbouring countries. The results show very clearly that the companies are already acting. Green IT has found its way into the companies in different ways and activities. But Green IT is known as a technical topic of IT management or building services engineering. The investments are made mostly in technical activities (energy saving hardware, virtualisation, cooling and more). From a business view the sourcing departments have to change their strategies and processes. The type and amount of IT investment decisions are not concerned by Green IT activities. The main targets of the companies are saving energy and costs followed by advancements in marketing and innovation.
IT-accessiblity is often treated as an orphan in companies. Even though the proportion of disabled people is substantial and people become older and more susceptible to disabilities. Besides cost factors, companies often do not have a plan how to implement and control IT-accessibility successfully. However, most companies are familiar with IT-maturity frameworks to evaluate and improve their own IT-infrastructure. It would facilitate dealing with IT-accessibility, if IT-maturity frameworks consider IT-accessibility and provide recommendations and solutions for a successful implementation. Therefore, this article conducts a review of an acknowledged IT-maturity framework with regard to its capability to enable implementation of IT-accessibility in an organization. The first part of this article will illustrate the motivation and background for the authors concern with such a topic. Afterwards the authors will introduce the reader to the reviewed IT-maturity framework and provide basic knowledge on IT-accessibility. The main part of the article will deal with the review of the applied IT-maturity framework and outline examples of critical capabilities for successfully implementing IT-accessibility in an organization. The final section will derive implications and close with planned future research activities in this field.
So far, sustainable HCI has mainly focused on the domestic context, but there is a growing body of work looking at the organizational context. As in the domestic context, these works still rest on psychological theories for behaviour change used for the domestic context. We supplement this view with an organizational theory-informed approach that adopts organizational roles as a key element. We will show how a role-based analysis could be applied to uncover information needs and to give em-ployee’s eco-feedback, which is linked to their tasks at hand. We illustrate the approach on a qualitative case study that was part of a broader, ongoing action research conducted in a German production company.
A central objective of the German gambling law is to ensure the protection of minors and players (§ 1 Sentence 1 No. 3 GlüStV 2012). Since the year 2014 gambling facilities for commercial games of chance in gambling halls and restaurants have been certified by the German Safety Standards Authority [Technischer Überwachungsverein – TÜV]. Certification by government-accredited testing organizations based on internationally validated, interdisciplinary scientific expertise "Safeguarding the Protection of Minors and Players with Respect to Commercial Gambling in Germany – 2.0" is a quality assurance instrument from a regulatory perspective. It is in the interests of, in particular, excellent quality providers to ensure that they are also perceived as providing this level of quality. Certification leads to market separation. In so doing, the advantages of end-to-end certification should be greater than any disadvantages. Analysing the international environment shows that certifi cation initiatives are necessary and have been put in place in other sectors of the gambling industry.
The primary aim is quality assurance for a responsible handling of commercial games of chance offerings (responsible gambling). The presented testing catalogue for commercial gambling can also provide an impetus in the international context and, as appropriate, a set standard.
Despite the increasing interest in single family offices (SFOs) as an investment owned by an entrepreneurial family, research on SFOs is still in its infancy. In particular, little is known about the capital structures of SFOs or the roots of SFO heterogeneity regarding financial decisions. By drawing on a hand-collected sample of 104 SFOs and private equity (PE) firms, we compare the financing choices of these two investor types in the context of direct entrepreneurial investments (DEIs). Our data thereby provide empirical evidence that SFOs are less likely to raise debt than PE firms, suggesting that SFOs follow pecking-order theory. Regarding the heterogeneity of the financial decisions of SFOs, our data indicate that the relationship between SFOs and debt financing is reinforced by the idiosyncrasies of entrepreneurial families, such as higher levels of owner management and a higher firm age. Surprisingly, our data do not support a moderating effect for the emphasis placed on socioemotional wealth (SEW).
SAP R/3: kompletní průvodce
(2007)
Lernen Sie mit diesem Buch anwendungsorientiert und verständlich die Grundlagen des SAP-gestützten Rechnungswesens verstehen und einsetzen. Nutzen Sie die Möglichkeiten, die sich mit mySAP ERP® wie auch SAP® Business Intelligence ergeben. Profitieren Sie von der Erfahrung der Autoren in der Lehre. Mit zahlreichen vernetzten Übungen wird der Leser durch die wichtigsten Geschäftsprozesse im Rechnungswesen geführt. Die Fallbeispiele aus der Praxis unterstützen den Lernerfolg. So unterstützt das Buch nicht nur entsprechende Lehrveranstaltungen, sondern ist auch für das Selbststudium bestens geeignet.
Die zweite Auflage wurde um mehrere Themen und Übungen ergänzt sowie hinsichtlich der aktuellen Releases auf den neuesten Stand gebracht. Parallel zum Buch gibt es einen stets aktuell gehaltenen Online-Service.
Since stationary self-checkout is widely introduced and well understood, previous research barely examined newer generations of smartphone-based Scan&Go. Especially from a design perspective, we know little about the factors contributing to the adoption of Scan&Go solutions and how design enables consumers to take full advantage of this development rather than being burdened with using complex and unenjoyable systems. To understand the influencing factors and the design from a consumer perspective, we conducted a mixed-methods study where we triangulated data of an online survey with 103 participants and a qualitative study with 20 participants. Based on the results, our study presents a refined and nuanced understanding of technology as well as infrastructure-related factors that influence adoption. Moreover, we present several implications for designing and implementing of Scan&Go in retail environments.
Die Liberalisierung des Telekommunikationsmarktes in Deutschland war geprägt von einer stürmischen Entwicklung. Viele neue Wettbewerber sind mit hohen Erwartungen in diesem Markt gestartet. Relativ schnell wurde durch eine Reihe von Fusionen und Übernahmen die Anzahl der Marktteilnehmer jedoch wieder reduziert. In diesem Selektionsprozess zeigte sich, dass das geschickte Management von bestimmten Unternehmensbereichen entscheidend für den Erfolg ist. Basierend auf der Analyse konkreter unternehmerischer Entscheidungen werden die kritischen Bereiche identifiziert und positive wie auch negative Konsequenzen im Wettbewerb für die Unternehmen aufgezeigt. Die Autoren stellen ihr theoretisches Know-how anhand vielfältiger Branchenbeispiele dar und leiten daraus konkrete Handlungsempfehlungen ab. Das Buch richtet sich an Führungskräfte in dynamischen Märkten mit intensivem Wettbewerb, in Start-up Situationen und in neuen Geschäftsfeldern. Auch Dozenten und Studenten der Betriebswirtschaftslehre erhalten wertvolle Hinweise.
Schritt für Schritt hin zu einer erfolgreichen Präsentation: Dieses Buch zeigt klar auf, was wann zu tun ist, um vor Publikum überzeugend zu reden. Schaubilder, Merklisten und zahlreiche Beispiele helfen dabei, die Kunst der Präsentation von der Pike auf zu erlernen. Auf dem Weg zu dem eigenen Präsentationsstil wird gezeigt, wie persönliche Schwächen vermieden und Stärken ausgebaut werden können. Der ideale Begleiter für Studium, Lehre und Beruf.
Schwungrad des Wissens: Ein ganzheitliches Innovationsmanagement lohnt sich auch für Universitäten
(2010)
Traditionally automotive UI focusses on the ergonomic design of controls and the user experience in the car. Bringing networked sensors into the car, connected cars can provide additional information to car drivers and owners, for and beyond the driving task. While there already are technological solutions, such as mobile applications commercially available, research on users’ information demands in such applications is scarce. We conducted four focus groups to uncover what kind of information users might be interested in to see on a second dashboard. Our findings show that besides control screens of todays’ dashboards, people are also interested in connected car services providing context information for a current driving situation and allowing strategic planning of driving safety or supporting car management when not driving. Our use cases inform the design of content for secondary dashboards for and especially beyond the driving context with a user perspective.
In general, mathematics plays a central role in our lives because today mathematics regulates our everyday life with techniques, technologies and procedures, for example coding techniques for credit cards or the drafting of curves and surfaces for construction procedures [5]. Obviously, mathematics continues to be an important element of engineering education and it still represents a major obstacle for the students. Lacking the knowledge of several topics, changing learning behavior and inadequate overall conditions at universities for the repetition of school mathematics were mentioned to be causes for the constantly increasing gap between the initial level of mathematics at university and the prior knowledge of the first semester students [2].
Sequencing Problems
(2024)
Shared Autonomous Vehicles: Potentials for a Sustainable Mobility and Risks of Unintended Effects
(2018)
Automated and connected cars could significantly reduce congestion and emissions through a more efficient flow of traffic and a reduction in the number of vehicles. An increase in demand for driving with autonomous vehicles is also conceivable due to higher comfort and improved quality of time using driverless cars. So far, empirical evidence supporting this hypothesis is missing. To analyze the influence of autonomous driving on mobility behavior and to uncover user preferences, which serve as an indicator for future travel mode choices, we conducted an online survey with a paired comparison of current and future travel modes with 302 German participants. The results do not confirm the hypothesis that ownership will become an outdated model in the future. Instead they suggest that private cars, whether traditional or fully automated, will remain the preferred travel mode. At the same time, carsharing will benefit from full automation more than private cars. However, findings indicate that the growth of carsharing will mainly be at the expense of public transport, showing that more effort should be placed in making public transportation more attractive if sustainable mobility is to be developed.
Sicherung des Jugend- und Spielerschutzes innerhalb des gewerblichen Geldspiels in Deutschland - 2.0
(2017)
Eine wissenschaftliche Analyse zur Zertifizierung des gewerblichen Geldspiels in Deutschland. Die Basis bildet die international und interdisziplinär validierte wissenschaftliche Expertise "Safeguarding the Protection of Minors and Players with Respect to Commercial Gambling in Germany - 2.0". Ziel ist die Qualitätssicherung für einen verantwortlichen Umgang mit Glücks- und Gewinnspielangeboten (Responsible Gaming). Dazu wird ein Prüfkatalog für das gewerbliche Geldspiel in Spielhallen und in Gaststätten vorgestellt und durch Musterformulare unterstützt. Dieses Zertifizierungsverfahren kann auch im internationalen Kontext Impulse geben und gegebenenfalls einen Standard setzen, auch zur Regulierung nicht-regulierter Glücks- und Gewinnspielangebote.
Sicherung des Jugend- und Spielerschutzes innerhalb des gewerblichen Geldspiels in Deutschland – 2.1
(2019)
Ein zentrales, gleichrangiges Ziel des Glücksspielstaatsvertrags (GlüStV) ist "den Jugend- und den Spielerschutz zu gewährleisten" (§ 1 Satz 1 Nr. 3 GlüStV). Seit 2014 werden Spielangebote des gewerblichen Geldspiels in Spielhallen und Gaststätten in Deutschland von staatlich akkreditierten Gesellschaften des Technischen Überwachungsvereins (TÜV) hinsichtlich der Einhaltung rechtlicher Pflichten und wissenschaftlicher Gebote zur Gewährleistung des Jugend- und Spielerschutzes individuell geprüft und bei Erfolg sichtbar zertifiziert. Eine solche Zertifizierung kann dazu beitragen, den Jugend- und den Spielerschutz gemäß § 1 Satz 1 Nr. 3 GlüStV und dessen Vollzug in hohem Maße zu gewährleisten.
Sind kleinere und mittlere Unternehmen (KMU) bereits auf die Digitale Transformation vorbereitet?
(2018)
Eine von den Autoren durchgeführte Untersuchung konnte deutliche Indizien dafür ausmachen, dass viele kleinere und mittlere Unternehmen (KMU) aktuell noch keine ausreichende Reife zur Digitalen Transformation haben. Zur Lösung des Problems wird vorgeschlagen, ein agiles IT-Management-Konzept zu entwickeln, um den IT-Bereich dynamisch und ohne formalen Ballast des klassischen IT-Managements zu steuern.