@article{Tallau2020, author = {Tallau, Christian}, title = {Cashflow-Planungsrechnungen in der Corona-Krise: Empirische Erkenntnisse aus der Finanzkrise 2008/09}, series = {ForderungsPraktiker}, journal = {ForderungsPraktiker}, number = {11-12}, pages = {188 -- 195}, year = {2020}, language = {de} } @inproceedings{BuchholzKappel2020, author = {Buchholz, Wolfgang and Kappel, Antonia}, title = {Purchasing in service networks: The impact of high visibility on purchasing performance}, series = {IPSERA Conference Proceedings}, booktitle = {IPSERA Conference Proceedings}, publisher = {IPSERA}, doi = {10.25974/fhms-13742}, url = {http://nbn-resolving.de/urn:nbn:de:hbz:836-opus-137427}, pages = {1 -- 25}, year = {2020}, abstract = {While the service sector is growing rapidly, the purchasing of services has not yet received significant attention in theory or practice. Service purchasers face serious challenges, and existing purchasing practices for services are often non-strategic. We choose an exploratory-qualitative research approach to investigate the purchasing of IT, logistics and Maintenance, Repair, and Overhaul (MRO) services. In particular, we focus on the role of visibility and analyze how service purchasers can benefit from extensive knowledge about their service networks. We determine that visibility indeed adds significant value to service purchasing and can help service purchasers to decrease costs, mitigate risks and maintain competitiveness.}, language = {en} } @techreport{BuchholzdeBie2020, type = {Working Paper}, author = {Buchholz, Wolfgang and de Bie, Holger}, title = {A Paradigm Shift in Times of Digital Transformation: What are the Determinants of Bank-Fintech Cooperation? Empirical Evidence from the Financial Service Sector}, pages = {18}, year = {2020}, abstract = {The financial services sector is undergoing a digital transformation. But the emerging picture is very different from the innovation-driven revolution that was initially expected. Due to the variety of challenges, banks and mostly young financial technology companies (fintechs) are increasingly cooperating instead of competing. Yet despite the rapidly growing importance of bank-fintech cooperation, there is still a lack of empirical evidence on the determinants. We use an explorative research design and conduct semi-structured interviews to contribute to this research field. Our findings illustrate that banks are primarily concerned with access to innovation, while fintechs mainly focus on balancing their resource constraints.}, language = {en} } @techreport{BuchholzdeBie2020, type = {Working Paper}, author = {Buchholz, Wolfgang and de Bie, Holger}, title = {Managing the Supply-Side of Digital Platforms: First Insights from the Financial Services Sector}, pages = {19}, year = {2020}, abstract = {The aim of this paper is to contribute knowledge on the interface and relationship be-tween digital platforms in the financial services sector and the service providers on its supply-side. Based on an explorative research design with literature research and three expert interviews, we examine the categories of service providers that can be distin-guished, the factors of influence that are relevant for selecting service providers, and the main benefits and risks for partnerships with service providers. The results are a starting point for deeper investigation and the creation of research questions for future projects in other industries.}, language = {en} } @incollection{EngelkingBuchholzKoehne2020, author = {Engelking, Bastian and Buchholz, Wolfgang and K{\"o}hne, Frank}, title = {Design Principles for the Application of Machine Learning in Supply Chain Risk Management: An Action Design Research Approach}, series = {Supply Management Research / Ed. Christoph Bode}, booktitle = {Supply Management Research / Ed. Christoph Bode}, publisher = {Springer}, address = {Berlin}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {1 -- 28}, year = {2020}, abstract = {The opportunity to anticipate delivery failures, shortages or delays in company's upstream supply chains at an early stage facilitates to take preventive countermeas-ures to mitigate potential damage. However, data-driven predictive technologies such as machine learning (ML) are rarely examined in supply chain risk management (SCRM). The purpose of the following paper is to present a framework of design principles for the application of ML in SCRM. The foundation of this framework is an action design research (ADR) project, which is performed in collaboration with the SCRM department of an automotive company. A predictive ML model is developed and evaluated in collaboration with the company. Based on the findings and observa-tions made during the project, general design principles are derived and grouped by the three interrelated elements of organisation, development and operation, which are to be considered when applying ML in SCRM. Finally, the derived elements and the corresponding design principles are discussed and justified with reference to the literature.}, language = {en} } @techreport{SossnaSardouxKlasenFeldmann2020, author = {Sossna, David and Sardoux Klasen, Andr{\´e} and Feldmann, Carsten}, title = {Antworten made in m{\"u}nsterLAND: Ergebnisbericht der DigiTrans@KMU Online-Umfrage}, pages = {18}, year = {2020}, language = {de} } @article{WolteringSardouxKlasenFeldmann2020, author = {Woltering, Tim and Sardoux Klasen, Andr{\´e} and Feldmann, Carsten}, title = {The Economic Value Added of Augmented Reality in the Packing Process}, series = {Journal of Applied Business and Economics}, volume = {22}, journal = {Journal of Applied Business and Economics}, number = {5}, doi = {10.33423/jabe.v22i5.3051}, pages = {88 -- 96}, year = {2020}, language = {en} } @article{BalzBordemann2020, author = {Balz, Ulrich and Bordemann, Heinz-Gerd}, title = {Ber{\"u}cksichtigung {\"u}bertragbarer Ertragskraft bei der Bewertung von kleinen und mittelgroßen Unternehmen}, series = {Die Steuerberatung}, volume = {2020}, journal = {Die Steuerberatung}, number = {2}, issn = {0490-9658}, pages = {71 -- 81}, year = {2020}, abstract = {Die Ertragskraft von KMU h{\"a}ngt oft an personenbezogenen Erfolgsfaktoren, die je nach Bewertungsanlass u.U. nicht oder nur begrenzt {\"u}bertragbar sind. Der Beitrag zeigt, wie diese Faktoren zu identifizieren und in der Planung zu ber{\"u}cksichtigen sind. Dar{\"u}ber hinaus vergleicht er anhand eines Beispiels die Bewertungsergebnisse des vereinfachten Ertragswertverfahrens mit denen nach IDW S1 und diskutiert einen im vereinfachten Ertragswertverfahren angelegten Weg zur Ann{\"a}herung der Bewertungen.}, language = {de} } @book{Pooten2020, author = {Pooten, Holger}, title = {Kennzahlenrechnung als traditionelle Bilanzanalyse}, publisher = {Eigenverlag Hamburger Fern-Hochschule}, address = {Hamburg}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {82}, year = {2020}, abstract = {Externe Jahresabschlussadressaten haben regelm{\"a}ßig Entscheidungen mit Bezug zum bilanzierenden Unternehmen zu treffen. Um zum Beispiel {\"u}ber eine Kreditvergabe zu entscheiden, ist die Kreditw{\"u}rdigkeit des Unternehmens zu beurteilen, d. h. dessen nachhaltige F{\"a}higkeit zur vertragskonformen Kreditbedienung. F{\"u}r Anlageentscheidungen in Eigenkapitaltitel sind insbesondere die Rentabilit{\"a}t und das Ertragsrisiko des Unternehmens zuverl{\"a}ssig einzusch{\"a}tzen. Wesentliche Informationsgrundlage f{\"u}r solche Entscheidungen sind in der Praxis regelm{\"a}ßig Berichtselemente des externen Rechnungswesens (Jahresabschluss, Lagebericht etc.), die es mit Blick auf die zu treffenden Entscheidungen zu analysieren gilt. Die Bilanzanalyse ist die methodische Untersuchung des Jahresabschlusses (bestehend aus Bilanz, Gewinn-und-Verlust-Rechnung und ggf. Anhang, Kapitalflussrechnung und Eigenkapitalspiegel) sowie des ggf. ebenfalls vorliegenden Lageberichts mit dem Ziel, entscheidungsrelevante Informationen {\"u}ber die aktuelle Verm{\"o}gens-, Finanz- und Ertragslage sowie {\"u}ber die zuk{\"u}nftige wirtschaftliche Entwicklung eines Unternehmens zu gewinnen.}, language = {de} } @book{Pooten2020, author = {Pooten, Holger}, title = {Bilanzpolitik}, publisher = {Eigenverlag Hamburger Fern-Hochschule}, address = {Hamburg}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {64}, year = {2020}, abstract = {Die Publikation untersucht das Beziehungsgeflecht von Bilanzpolitik und Bilanzanalyse aus Sicht eines bilanzierenden Unternehmens. Angesichts der im Zuge der weltweiten Finanzkrise gef{\"u}hrten Diskussion um „toxische Papiere in Bankbilanzen" und deren Bewertung sowie diverser Bilanzskandale in den vergangenen Jahren gilt eine Diskussion der Bilanzpolitik als Gratwanderung zwischen Legalit{\"a}t und Illegalit{\"a}t. Die vorliegende Publikation thematisiert ausschließlich legale Maßnahmen f{\"u}r den handelsrechtlichen Einzelabschluss von Personen- und Kapitalgesellschaften nach den HGB-Normen. Die Praxis zeigt, dass Unternehmen die vom Normengeber angebotenen Entscheidungsspielr{\"a}ume nutzen, um die Adressaten des Jahresabschlusses zu einer bestimmten, im Sinne der Unternehmensziele konformen Verhaltensweise zu beeinflussen. Das bilanzierende Unternehmen m{\"o}chte mithilfe der Bilanzpolitik im Jahresabschluss - innerhalb des gesetzlichen Rahmens - ein gew{\"u}nschtes Bild der Verm{\"o}gens-, Finanz- und Ertragslage zeigen, um z. B. durch leichteren Zugang zu den Kredit- und Kapitalm{\"a}rkten die Refinanzierungsm{\"o}glichkeiten zu verbessern.}, language = {de} } @article{Tallau2020, author = {Tallau, Christian}, title = {Rezension zu "Die Regulierung von Ratingagenturen unter der aufsichtlichen Abkehr von externen Ratings in der europ{\"a}ischen Bankenaufsicht" von Tobias Bauerfeind}, series = {Zeitschrift f{\"u}r Finanzmarktrecht}, journal = {Zeitschrift f{\"u}r Finanzmarktrecht}, number = {1}, issn = {1996-2401}, pages = {51}, year = {2020}, language = {de} } @inproceedings{WolteringSardouxKlasenFeldmann2020, author = {Woltering, Tim and Sardoux Klasen, Andre and Feldmann, Carsten}, title = {Augmented Reality in the Packing Process A Model for Analyzing Economic Efficiency}, series = {Dynamics in Logistics. LDIC 2020. Lecture Notes in Logistics.}, booktitle = {Dynamics in Logistics. LDIC 2020. Lecture Notes in Logistics.}, editor = {Freitag, Michael and Haasis, Hans-Dietrich and Kotzab, Herbert and Pannek, J{\"u}rgen}, publisher = {Springer}, address = {Cham}, isbn = {978-3-030-44783-0}, doi = {https://doi.org/10.1007/978-3-030-44783-0_46}, pages = {493 -- 503}, year = {2020}, abstract = {The use of augmented reality (AR) in outbound logistics is associated with potentially strong stimuli for cost savings and throughput time. Nevertheless, the benefits of AR compared to conventional methods require a holistic analysis for investment decision making. Until now, research has only assessed case-study-related potentials and selected aspects of the technology. This paper answers the following research questions: How can the economic efficiency of AR in the packing process be quantified by utilizing a holistic model of value drivers? How can AR be technically implemented for packing processes in outbound logistics? What economic profit results from the use of AR technology in a case company's packing process? The presented model enables the investment decision to be supported based on economic value added (EVA), thereby providing an assessment of value drivers in packing systems. Cost drivers are identified on the basis of the Supply Chain Operations Reference (SCOR) process model. The technical and economic validation of the model was carried out by means of an empirical study: Expert interviews were conducted for validating the model elements. Data collection by a prototype at a mechanical-engineering company was used to calculate the value contribution. The mapping of cause-effect relationships within the framework of EVA driver trees has proven itself in both the expert interviews and the prototype validation. The field experiment at the case company demonstrated a positive value contribution of AR, in particular regarding employee productivity, length and variance of throughput time, quality aspects, volume utilization, and quantity of packing material used.}, language = {de} } @misc{Appelfeller2020, author = {Appelfeller, Wieland}, title = {Mitarbeiter in digitalen Prozessen}, year = {2020}, language = {de} } @article{RupprechtRadkeAndreasch2020, author = {Rupprecht, Manuel and Radke, Marc-Peter and Andreasch, Michael}, title = {Renditen privater Haushalte nach Verm{\"o}gensgruppen - Deutschland versus {\"O}sterreich}, series = {Wirtschaftsdienst}, volume = {100}, journal = {Wirtschaftsdienst}, number = {6}, issn = {1613-978X}, doi = {10.1007/s10273-020-2679-2}, pages = {446 -- 453}, year = {2020}, language = {de} } @inproceedings{Nonhoff2020, author = {Nonhoff, J{\"u}rgen}, title = {Erfahrungen mit Videoaufzeichnungen, Online-Tests und Online-Klausuren}, series = {So gelingt E-Learning}, booktitle = {So gelingt E-Learning}, editor = {Kahmann, Stephan and Ludwigs, Prof. Dr. Stefan}, publisher = {Pearson}, address = {M{\"u}nchen}, isbn = {978-3-86894-407-5}, pages = {114 -- 121}, year = {2020}, abstract = {Mediale Lernangebote k{\"o}nnen dazu beitragen, Bildungsprozesse anzuregen (Kerres, 2018, S. 139). Sie tun es aber nicht per se. Es gibt demnach nicht eine beste Lehrmethode (Kerres, 2018, S. 139). Der Aufwand f{\"u}r das Erstellen von Videos lohnt sich insbesondere dann, wenn keine Pr{\"a}senzveranstaltungen - aus welchem Grund auch immer - angeboten werden k{\"o}nnen. Heutzutage ist es leider immer noch wichtig, dass das Erledigen der Aufgaben f{\"u}r die Studierenden lohnend ist. Dies kann umgesetzt werden, indem die Studierenden entweder Klausurpunkte f{\"u}r das korrekte Erledigen der Aufgaben erhalten oder indem das erfolgreiche Absolvieren z.B. der Online-Tests als Leistungsnachweis anerkannt wird. Die w{\"o}chentlichen Aufgaben stellen sicher, dass sich die Studierenden regelm{\"a}ßig, in Etappen und selbst{\"a}ndig mit den Inhalten auseinandersetzen und so das Erlernte langfristiger im Ged{\"a}chtnis bleibt. Zudem erhalten sie, bedingt durch die automatische Korrektur, sofort eine R{\"u}ckmeldung, was sicherlich motivationsf{\"o}rdernd ist. Die Lehrenden haben mit Hilfe der digitalen Instrumente den Vorteil, dass sie diese lernf{\"o}rdernden Instrumente auch in sehr großen Lerngruppen ohne großen zus{\"a}tzlichen Aufwand einsetzen k{\"o}nnen.}, language = {de} } @article{Feldmann2020, author = {Feldmann, Carsten}, title = {Digitale Fertigung mit 3D-Druck}, series = {Digitalradar M{\"u}nsterland}, journal = {Digitalradar M{\"u}nsterland}, pages = {1 -- 2}, year = {2020}, language = {de} } @article{Feldmann2020, author = {Feldmann, Carsten}, title = {Robotic Process Automation (RPA) - Welche Prozesse lassen sich mit Software-Robotern automatisieren?}, series = {Digitalradar M{\"u}nsterland}, journal = {Digitalradar M{\"u}nsterland}, pages = {1 -- 2}, year = {2020}, language = {de} } @article{FeldmannKaupeLucas2020, author = {Feldmann, Carsten and Kaupe, Victor and Lucas, Martin}, title = {Roboter zum Anziehen? Exoskelette in der Industrie zwischen Iron Man und Ern{\"u}chterung}, series = {Digitalradar M{\"u}nsterland}, journal = {Digitalradar M{\"u}nsterland}, pages = {1 -- 2}, year = {2020}, language = {de} } @article{WertherFeldmann2020, author = {Werther, Eike and Feldmann, Carsten}, title = {Auf der {\"U}berholspur: Digitale Speditionen}, series = {Logistik Heute}, volume = {42}, journal = {Logistik Heute}, number = {7-8}, editor = {Huss, Wolfgang and Seebauer, Petra}, issn = {0173-6213}, pages = {58 -- 59}, year = {2020}, language = {de} } @article{Matthies2020, author = {Matthies, Benjamin}, title = {Performancemaße von Business Analytics Methoden}, series = {Controlling - Zeitschrift f{\"u}r erfolgsorientierte Unternehmenssteuerung}, journal = {Controlling - Zeitschrift f{\"u}r erfolgsorientierte Unternehmenssteuerung}, issn = {0935-0381}, doi = {10.15358/0935-0381-2020-4}, pages = {79 -- 80}, year = {2020}, language = {de} } @article{Matthies2020, author = {Matthies, Benjamin}, title = {Assessing the Automation Potentials of Management Reporting Processes}, series = {International Journal of Digital Accounting Research}, journal = {International Journal of Digital Accounting Research}, number = {20}, issn = {2340-5058}, pages = {75 -- 101}, year = {2020}, language = {en} } @article{Rupprecht2020, author = {Rupprecht, Manuel}, title = {Wirtschaftsprognosen in Corona-Zeiten}, series = {WISU - Das Wirtschaftsstudium}, volume = {49}, journal = {WISU - Das Wirtschaftsstudium}, number = {7}, issn = {0340-3084}, pages = {754 -- 755}, year = {2020}, language = {de} } @book{OPUS4-12399, title = {Encyclopedia of Electronic HRM}, editor = {Bondarouk, Tanya and Fisher, Sandra}, publisher = {De Gruyter Oldenbourg}, isbn = {978-3-11-062998-9}, doi = {10.1515/9783110633702}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {314}, year = {2020}, language = {en} } @article{BorgmannFeldmann2020, author = {Borgmann, Christopher and Feldmann, Carsten}, title = {Product Wheel: Produktionsnivellierung in der Prozessindustrie - Vorgehensmodell, Erfolgsfaktoren und Case Study}, series = {Industrie 4.0 Management}, volume = {36}, journal = {Industrie 4.0 Management}, number = {5}, issn = {1434-1980}, pages = {33 -- 37}, year = {2020}, language = {de} } @article{PelstervonKeitzWulf2020, author = {Pelster, Clemens and von Keitz, Isabel and Wulf, Inge}, title = {Status quo der Gestaltung der Finanzberichterstattung {\"u}ber digitale Transformation}, series = {Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, volume = {20}, journal = {Zeitschrift f{\"u}r internationale und kapitalmarktorientierte Rechnungslegung (KoR)}, number = {12}, pages = {533 -- 545}, year = {2020}, language = {de} } @incollection{vonKeitzBaetgevonWieding2020, author = {von Keitz, Isabel and Baetge, J{\"o}rg and von Wieding, Fabian}, title = {IAS 38 Immaterielle Verm{\"o}genswerte}, series = {Rechnungslegung nach IFRS (Kommentar) / Hrsg. Baetge u.a.}, booktitle = {Rechnungslegung nach IFRS (Kommentar) / Hrsg. Baetge u.a.}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {1 -- 107}, year = {2020}, language = {de} } @incollection{vonKeitzEweltKnauer2020, author = {von Keitz, Isabel and Ewelt-Knauer, Corinna}, title = {\S 296 HGB}, series = {Bilanzrecht, Kommentar (Loseblatt) / Hrsg. Baetge/Kirsch/Thiele}, booktitle = {Bilanzrecht, Kommentar (Loseblatt) / Hrsg. Baetge/Kirsch/Thiele}, publisher = {Stollfuss}, address = {Bonn/Berlin}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {1 -- 21}, year = {2020}, language = {de} } @article{SchmidtPetzoldLahmeHuetigetal.2020, author = {Schmidt, Alexander Lennart and Petzold, Neele and Lahme-H{\"u}tig, Norman and Tiemann, Florian}, title = {Growing with others: A longitudinal study of an evolving multi-sided disruptive platform}, series = {Creativity and Innovation Management}, volume = {30}, journal = {Creativity and Innovation Management}, number = {1}, issn = {1467-8691}, doi = {10.1111/caim.12401}, pages = {12 -- 30}, year = {2020}, abstract = {Multi-sided platforms are becoming increasingly relevant in understanding industry changes. The literature has focused on the inception and growth of platforms, neglecting how entrants develop and grow disruptive platforms. To address this shortcoming, we study an entrant that was spun off from an established catalog retailer and is steering a multi-sided disruptive platform in the German fashion retail industry. We conduct a longitudinal study on how the entrant leverages the relationships with its multiple platform sides during 2014-2019 by analyzing secondary data using topic modeling and qualitative content analysis. We propose three levers: (1) "guarded inception," which is the collaboration with a knowledgeable partner unaffected by disruption to quickly overcome the chicken-and-egg problem; (2) "activating force multipliers," which is the strategic orchestration of complementors being contractually tied to the entrant and working to extend the entrant's value network. Enabled by these two levers, the entrant was (3) "building on others" to develop the platform along a disruptive path while circumventing internal limitations and external resistance. We contribute to the intersection of the literature strands on platform and disruptive innovation by showing how the entrant strategically leveraged its different platform sides over time to develop and grow a disruptive platform.}, language = {en} } @misc{Michaelis2020, author = {Michaelis, Nina V.}, title = {Alternative Wirtschaftssysteme - Wege zu einer nachhaltigen Entwicklung}, year = {2020}, language = {de} } @article{RupprechtRadke2020, author = {Rupprecht, Manuel and Radke, Marc Peter}, title = {Droht das Ende der Rendite? Entwicklung der realen Gesamtverm{\"o}gensrenditen}, series = {Zeitschrift f{\"u}r das gesamte Kreditwesen}, volume = {73}, journal = {Zeitschrift f{\"u}r das gesamte Kreditwesen}, number = {5}, issn = {0341-4019}, pages = {244 -- 248}, year = {2020}, language = {de} } @article{BaakenAlfertKliewe2020, author = {Baaken, Thomas and Alfert, Carina and Kliewe, Thorsten}, title = {Baaken Thomas; Alfert, Carina; Kliewe, Thorsten (2020). Corporate Venturing - a new way of creating a company's future}, series = {Optimum. Studia Ekonomiczne}, volume = {99}, journal = {Optimum. Studia Ekonomiczne}, number = {1}, issn = {1506-7637}, doi = {10.15290/oes.2020.01.99.01}, pages = {3 -- 21}, year = {2020}, language = {en} } @incollection{OrazbayevaBaaken2020, author = {Orazbayeva, Balzhan and Baaken, Thomas}, title = {Orazbayeva, Balzhan; Baaken, Thomas (2020). Intercultural Knowledge Transfer in Teams}, series = {International Management Association (eds.), Multicultural Instructional Design: Concepts, Methodologies, Tools, and Applications. Hershey, PA: IGI Global.}, booktitle = {International Management Association (eds.), Multicultural Instructional Design: Concepts, Methodologies, Tools, and Applications. Hershey, PA: IGI Global.}, isbn = {9781522592792}, doi = {10.4018/978-1-5225-9279-2.ch060}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {1262 -- 1283}, year = {2020}, language = {en} } @incollection{DircksenGasper2020, author = {Dircksen, Michael and Gasper, Michael}, title = {Digitale Plattformen f{\"u}r die Seefracht Spedition}, series = {Jahrbuch Logistik 2020, Hrsg. Ronald Dunckert}, booktitle = {Jahrbuch Logistik 2020, Hrsg. Ronald Dunckert}, publisher = {unikat Werbeagentur GmbH}, address = {Wuppertal}, isbn = {978-3-947135-04-2}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {56 -- 59}, year = {2020}, language = {de} } @article{Tallau2020, author = {Tallau, Christian}, title = {Cashflow-orientierte Planung der zuk{\"u}nftigen Kapitaldienstf{\"a}higkeit: Angemessene Umsetzung der neuen Anforderungen aus den EBA-Leitlinien zur Kreditvergabe und -{\"u}berwachung}, series = {BankPraktiker}, journal = {BankPraktiker}, number = {10}, issn = {1861-4884}, pages = {308 -- 317}, year = {2020}, language = {de} } @incollection{Rupprecht2020, author = {Rupprecht, Manuel}, title = {Strafz{\"o}lle, Handelskriege und die (ungeahnten) Folgen f{\"u}r die Welt}, series = {Wirtschaft am Scheideweg - Corona, Brexit, Handelskriege und mehr}, booktitle = {Wirtschaft am Scheideweg - Corona, Brexit, Handelskriege und mehr}, editor = {Rupprecht, Manuel}, publisher = {W. Kohlhammer}, address = {Stuttgart}, isbn = {978-3-17-038866-6}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {49 -- 73}, year = {2020}, language = {de} } @inproceedings{GerkeRach2020, author = {Gerke, Kerstin and Rach, Jutta}, title = {Entwicklung einer praxisnahen und nachhaltigen SAP-ERP-Ausbildung in der Lehre am Beispiel der Fachhochschule M{\"u}nster}, series = {Proceedings of the SAP Academic Community Conference D-A-CH 2020}, booktitle = {Proceedings of the SAP Academic Community Conference D-A-CH 2020}, doi = {10.14459/2020md1555096}, pages = {18 -- 30}, year = {2020}, language = {de} } @book{OPUS4-12724, title = {Wirtschaft am Scheideweg - Corona, Brexit, Handelskriege und mehr}, editor = {Rupprecht, Manuel}, publisher = {W. Kohlhammer}, address = {Stuttgart}, isbn = {978-3-17-038866-6}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {164}, year = {2020}, language = {de} } @incollection{Michaelis2020, author = {Michaelis, Nina V.}, title = {Alternative Wirtschaftssysteme - Wege zu einer nachhaltigen Entwicklung}, series = {Wirtschaft am Scheideweg - Corona, Brexit, Handelskriege und mehr / Manuel Rupprecht (Hrsg.)}, booktitle = {Wirtschaft am Scheideweg - Corona, Brexit, Handelskriege und mehr / Manuel Rupprecht (Hrsg.)}, publisher = {Kohlhammer}, address = {Stuttgart}, isbn = {978-3-17-038866-6}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {143 -- 162}, year = {2020}, abstract = {Globalisierung und technischer Fortschritt haben in den letzten Jahrzehnten zu einem historisch einmaligen Zuwachs an wirtschaftlichem Wohlstand gef{\"u}hrt. Profitiert haben davon fast alle L{\"a}nder dieser Erde, obgleich in unterschiedlichem Ausmaß. Mit dem materiellen Wohlstand wuchsen allerdings auch die Probleme: nat{\"u}rliche Ressourcen werden knapp, sind teilweise bereits {\"u}ber die Maßen beansprucht, die Verschmutzung der Meere nimmt stetig zu, und dass der Mensch das Klima beeinflusst, l{\"a}sst sich nicht mehr bestreiten. Vor diesem Hintergrund greift die Autorin Nina Michaelis die Frage auf, wie wir unser Wirtschaftssystem {\"a}ndern m{\"u}ssen, um die nat{\"u}rlichen Grenzen unseres Planeten st{\"a}rker zu ber{\"u}cksichtigen. Daf{\"u}r skizziert sie zun{\"a}chst, wie unser Wirtschaftsmodell bisher funktioniert und welche Wirkungen und Nebenwirkungen damit in den letzten Jahrzehnten verbunden waren. Auf dieser Grundlage erl{\"a}utert sie sodann verschiedene M{\"o}glichkeiten, wie wir k{\"u}nftig nachhaltiger wirtschaften k{\"o}nnten. Im Fokus stehen zwei Varianten: das Konzept des gr{\"u}nen Wachstums (»green growth«), das zuletzt vor allem auf europ{\"a}ischer Ebene an Popularit{\"a}t gewonnen hat, sowie die sog. »Steady-State economy«, also eine Wirtschaft innerhalb der planetaren Grenzen. Michaelis beleuchtet die jeweiligen Vor- und Nachteile der beiden Ans{\"a}tze, um zu kl{\"a}ren, welcher aus {\"o}konomischer, {\"o}kologischer und auch politischer Sicht sinnvoller erscheint. Dabei greift sie auf bestehende Erfahrungen zur{\"u}ck. So hat beispielsweise S{\"u}dkorea nach der Weltfinanzkrise auf das Konzept des gr{\"u}nen Wachstums gesetzt. Die Analyse l{\"a}sst keinen Zweifel daran, dass erhebliche Anstrengungen n{\"o}tig sind, um einerseits den erreichten Wohlstand zu sichern, andererseits aber auch - und gerade - die nat{\"u}rlichen Grenzen unseres Planeten nicht zu {\"u}berschreiten und so den Wohlstand k{\"u}nftiger Generationen zu verspielen. Die »Green-growth«-Strategie der Europ{\"a}ischen Kommission kann da aus ihrer Sicht nur ein erster Schritt sein.}, language = {de} } @article{vonKeitzGrote2020, author = {von Keitz, Isabel and Grote, Rainer}, title = {M{\"o}gliche Auswirkungen durch ED/2019/7 f{\"u}r die Ergebnisdarstellung in der GuV}, series = {KoR}, journal = {KoR}, number = {5}, issn = {1617-8084}, pages = {204 -- 211}, year = {2020}, language = {de} } @article{vonKeitzGroteGrae2020, author = {von Keitz, Isabel and Grote, Rainer and Gra{\´e}, Laura}, title = {Ist-Auswirkungen der Erstanwendung des IFRS 16 f{\"u}r Leasingnehmer}, series = {KoR}, journal = {KoR}, number = {2}, issn = {1617-8084}, pages = {59 -- 67}, year = {2020}, language = {de} } @inproceedings{FeldmannKaupeLucas2020, author = {Feldmann, Carsten and Kaupe, Victor and Lucas, Martin}, title = {A Procedural Model for Exoskeleton Implementation in Intralogistics}, series = {Data science and innovation in supply chain management / Wolfgang Kersten, Thorsten Blecker, Christian Ringle (Eds.)}, booktitle = {Data science and innovation in supply chain management / Wolfgang Kersten, Thorsten Blecker, Christian Ringle (Eds.)}, address = {Hamburg}, isbn = {978-3-753123-46-2}, doi = {10.15480/882.3113}, pages = {113 -- 151}, year = {2020}, language = {en} } @incollection{vonKeitz2020, author = {von Keitz, Isabel}, title = {\S 294 HGB}, series = {Bilanzrecht, Kommentar (Loseblatt) / Hrsg. Baetge/Kirsch/Thiele}, booktitle = {Bilanzrecht, Kommentar (Loseblatt) / Hrsg. Baetge/Kirsch/Thiele}, publisher = {Stollfuss}, address = {Bonn/Berlin}, publisher = {FH M{\"u}nster - University of Applied Sciences}, pages = {1 -- 13}, year = {2020}, language = {de} } @inproceedings{KellyVangorpSteketal.2020, author = {Kelly, Stephen and Vangorp, Peter and Stek, Klaas and Delke, Vincent}, title = {Opportunities for Gamified Learning in Purchasing and Supply Management Education}, series = {Proceedings 14th ECGBL}, booktitle = {Proceedings 14th ECGBL}, address = {Brighton, UK}, isbn = {978-1-7138-1968-4}, pages = {295 -- 304}, year = {2020}, abstract = {Gamification has been used in a wide variety of subject-specific education contexts. Examples of such usage in the Supply Chain Management (SCM) context include the oft-played beer distribution game, developed by MIT Sloan School of Management (Forrester, 1961), which simulates the coordination of typical problems in supply chain processes, promoting information sharing and collaboration throughout a supply chain (Sterman, 1984). Purchasing and Supply Management (PSM), a subset of this wider SCM area, focuses on the direct relationships between organisational buyers and suppliers, covering aspects such as establishing trust, identifying and selecting suitable suppliers, managing supplier performance and the overall relationship. A systematic review of the PSM gamified learning literature establishes that there has been limited research to date and that which there is tends to focus on quantitative representations of managing overall supply and demand, using wider SCM elements. This suggests that there are opportunities to gamify PSM learning, in particular focusing on the human element in PSM and developing soft skills, as strong buyer-supplier relationships can generate significant benefits to both parties. To provide a more focused PSM contribution, a second systematic literature review distils the relevant principles, techniques and processes to inform the development of two gamified PSM learning activities. Negotiation and supplier relationship management rely heavily on personal interactions and are both seen as key activities at different stages of the PSM process. The development of the two gamified learning activities is strengthened by being underpinned by a synthesis of the literature review's key findings, ensuring they are domain-meaningful abstractions of reality, contain rewards and rankings based on clear objectives and have appealing gameplay. It is hoped that this paper provides a platform for future domain specific PSM research and will be of use to educators in this field in developing their own gamified learning.}, language = {en} } @inproceedings{DelkeSchieleBuchholz2020, author = {Delke, Vincent and Schiele, Holger and Buchholz, Wolfgang}, title = {Identifying Future Skills Requirements: Differentiating between Direct and Indirect Material Purchasers}, series = {Proceedings 29th IPSERA conference}, booktitle = {Proceedings 29th IPSERA conference}, year = {2020}, abstract = {The global development towards the Fourth Industrial Revolution, the so-called Industry 4.0, is steaming forwards. Where cyber-physical systems connect the physical and digital world, allowing for demand identification, without the need for direct human intervention. Further, Artificial Intelligence supports various parts of operative and strategic purchasing. The new purchasing environment forces purchasing professionals to develop new skills. Research is needed to identify appropriate skill sets. Based on a World-Caf{\´e} method with 82 purchasing professionals, a list of 32 essential future skills in purchasing is composed. Further, the identified skills are ranked and assigned to the roles of the direct and indirect material purchasers.}, language = {en} } @inproceedings{DelkeSchieleBuchholz2020, author = {Delke, Vincent and Schiele, Holger and Buchholz, Wolfgang}, title = {Mind the Gap: Identifying Skill Gaps in Purchasing and Supply Management}, series = {Proceedings 29th IPSERA conference}, booktitle = {Proceedings 29th IPSERA conference}, year = {2020}, abstract = {Nowadays, the human-centric discipline of purchasing and supply management (PSM) is of strategic importance for firms' success. Within the discipline, scholars address PSM professionals' skills and provide practitioners with academic insights. Due to changes in the industry environment, changes in the working environment and the task of purchasing professionals are assumed. This paper aims to contribute to the PSM professional skills literature by defining current PSM professionals' skill gaps as the difference between the acquired skill level and perceived skill importance. Findings show that current PSM professionals feel to be underqualified to abstract the full potential of professional relationships, as buyer-supplier relationships, due to current PSM professionals' skill gaps.}, language = {en} } @article{Buchmueller2020, author = {Buchm{\"u}ller, Christoph}, title = {BGH: Online-Banking-Bedingungen 2009 behindern Zahlungsausl{\"o}sedienste kartellrechtswidrig}, series = {Recht der Zahlungsdienste}, volume = {2020}, journal = {Recht der Zahlungsdienste}, number = {Heft 3}, issn = {2699-1969}, pages = {202 -- 203}, year = {2020}, language = {de} } @article{Buchmueller2020, author = {Buchm{\"u}ller, Christoph}, title = {Abmahnungen erst pr{\"u}fen}, series = {HOF direkt - Die Zeitschrift f{\"u}r Direktvermarkter}, volume = {2020}, journal = {HOF direkt - Die Zeitschrift f{\"u}r Direktvermarkter}, number = {Ausgabe 5}, issn = {1434-7717}, pages = {50 -- 51}, year = {2020}, language = {de} } @article{AndreBaaken2020, author = {Andre, Perusso and Baaken, Thomas}, title = {Assessing the authenticity of cases, internships and problem-based learning as managerial learning experiences: Concepts, methods and lessons for practice}, series = {The International Journal of Management Education}, volume = {18}, journal = {The International Journal of Management Education}, number = {3}, doi = {10.1016/j.ijme.2020.100425}, pages = {100425}, year = {2020}, language = {en} } @inproceedings{LippoldRachFritsch2020, author = {Lippold, Susanne and Rach, Jutta and Fritsch, Andreas}, title = {Study programme development - Building a bridge between tradition and innovation - An unusal approach}, series = {Learning \& Teaching Forum Utrecht}, booktitle = {Learning \& Teaching Forum Utrecht}, publisher = {European University Association (EUA)}, issn = {2593-9602}, doi = {10.25974/fhms-11720}, url = {http://nbn-resolving.de/urn:nbn:de:hbz:836-opus-117209}, year = {2020}, abstract = {Study programme development is one of the most challenging processes at universities since all faculty is involved. And in our experience, the redesign of already existing programmes seems to be even more difficult: Whereas innovative forces want to pick up new trends (e.g. digitalisation or other new teaching concepts) more conservative forces emphasises on values and refer to existing experience. Both positions are important and contextually right. Thus, the presented format provides a gradual framework to bridge the gap between both sides in an interactive and creative process. Both sides are invited to negotiate the best possible result by using an unusual approach for university discussions, the benefit analysis method known e.g. from economics. After the negotiating activity, it should be obvious that a change of perspective is also helpful, if not necessary, to create a new or updated study programme. The practiced approach helps as well to recognise which limits for study programme development remain when visionary ideas are measured against reality.}, language = {en} } @article{FeldmannNiessingGeyer2020, author = {Feldmann, Carsten and Nießing, J{\"o}rg and Geyer, Fred}, title = {Three steps to outstanding digital CX}, series = {Indian Management}, volume = {59}, journal = {Indian Management}, number = {3}, editor = {AIMA All Indian Management Association,}, issn = {0019-5812}, pages = {18 -- 23}, year = {2020}, language = {en} }