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- immaterielle Werte (2)
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- Academic Entrepreneurship (1)
Fachbereich / Studiengang
Working Capital in der Kreditanalyse: Cashflow-Effekte erkennen und Risikosignale identifizieren.
(2024)
Mit der 7. Novelle der MaRisk ist die Notwendigkeit der Berücksichtigung von ESG-Risiken für deutsche Kreditinstitute auch im Kreditprozess angekommen. Um einen Marktüberblick zum aktuellen Umsetzungsstand sowie den geplanten Maßnahmen zur Berücksichtigung von ESG-Risiken im Kreditprozess für Firmenkunden zu erhalten, haben die Autoren zwei umfassende empirische Untersuchungen bei Banken durchgeführt. Als größte Herausforderung bei ESG-Risiken im Kreditprozess haben demnach nahezu alle Institute die Datenerhebung identifiziert. Auswirkungen auf Kreditentscheidungen werden nur von einer Minderheit der Institute (und dann fast immer lediglich in Ausnahmefällen) gesehen. Die Relation von Nutzen und Aufwand wird von den Teilnehmern zudem kontrovers bewertet.
Auswirkungen des Zinsanstiegs auf das Verhalten von Immobilieninvestoren und Projektentwicklern.
(2024)
Systematischer Überblick über ausgewählte Regelwerke zur Nachhaltigkeitsberichterstattung (Teil 2)
(2023)
Systematischer Überblick über ausgewählte Regelwerke zur Nachhaltigkeitsberichterstattung (Teil 1)
(2023)
Background
Community–academic health partnerships (CAHPs) have become increasingly common to bridge the knowledge-to-practice gap in health care. Because working in such partnerships can be excessively challenging, insights into the individual-level enablers of high performance will enable better management of CAHPs.
Purpose
Steered by the goal-setting theory, this study examined the relations between goal clarity, goal stress, goal importance, and their interactions on perceived project performance among individuals working in CAHPs’ constituting projects.
Methodology
Using a convergent mixed-method research design, online survey data were collected from 268 participants working in a variety of CAHP projects in three German-speaking countries. We tested the hypotheses using structural equation modeling, after which thematic analysis was carried out on the 209 open-ended responses.
Results
CAHP project performance was positively associated with goal clarity and negatively associated with goal stress. A three-way interaction analysis showed that when goal importance was high, the relationship between goal clarity and project performance remained positive regardless of the level of goal stress. The qualitative data corroborate this finding.
Conclusion
In CAHP projects, high goal importance offsets the negative effect of goal stress on project performance, indicating that workers who perceive the project goals as important can manage the stress associated with demanding goals better.
Practice Implications
To achieve high project performance in CAHPs, organizational and project leaders should (a) set clear project goals, (b) facilitate project workers in dealing with stress resulting from overly demanding goals, and (c) emphasize the importance of the project goals, especially when goal stress is high.
Purpose
Combining the goal-setting and job demands-resources (JD-R) theories, we examine how two project resources, collaborative project leadership and financial project resources, enhance high project performance in community-academic health partnerships.
Design/methodology/approach
With a sequential explanatory mixed-method research design, data were collected through a survey (N = 318) and semi-structured interviews (N = 21). A hypothesised three-path mediation model was tested using structural equation modelling with bootstrapping. Qualitative data were examined using thematic analysis.
Findings
Project workers’ hope, goal-commitment and -stress: (1) fully mediate the hypothesised relationship between highly collaborative project leadership and high project performance; and (2) partially mediate the relationship between financial project resources and high project performance. The qualitative data corroborate and deepen these findings, revealing the crucial role of hope as a cognitive-motivational facilitator in project workers’ ability to cope with challenges.
Practical implications
Project leaders should promote project workers’ goal commitment, reduce their goal stress and boost project performance by securing financial project resources or reinforcing workers’ hope, e.g. by fostering collaborative project leadership.
Originality/value
The findings contribute to the project management and JD-R literature by considering the joint effects of project workers’ hope and two commonly studied project resources (collaborative project leadership and financial project resources) on high project performance. Moreover, we demonstrate the importance of the goal-setting and JD-R theories for understanding complex health-promotion projects connecting academic to community work.
To deepen our understanding of how project leaders can lead effectively in different community-academic health partnerships (CAHPs), we conducted an inductive, qualitative study through semi-structured interviews (N = 32) and analyzed the data with Grounded Theory approaches. By presenting a process model illustrating the cycle of effective leaders(hip) in CAHP projects, we contribute to the literature on CAHP, leadership development, and complexity leadership theory in three ways. Firstly, the model depicts the strategies enabling leaders to navigate typical project challenges and perform leadership tasks effectively. Secondly, we distill four beneficial qualities (i.e., adopting a proactive attitude, having an open and adaptive mindset, relying on peer learning and support, and emphasizing self-growth and reflexivity) which CAHP project leaders require to develop themselves into effective leaders. Thirdly, we illustrate leaders' dynamic developmental logics and processes of effective leadership and their contributions to better project functioning in diverse CAHPs.
Derzeit erreichen die Inflationsraten in der Bundesrepublik Deutschland eine Größenordnung, die über Jahrzehnte hinweg nicht vorhanden war. Gerade die jüngste Entwicklung und der damit verbundene Anstieg der
Energiekosten führen zu erheblichen Preissteigerungen.
Vor diesem Hintergrund stellt der folgende Beitrag
mögliche Instrumente vor, um diese Entwicklung in der
Finanzplanung eines Unternehmens berücksichtigen zu können. Hierdurch sollen Ertrags- und Cashflow-Risiken
frühzeitig erkannt und berücksichtigt werden.
Planungsunsicherheiten gehören zum unternehmerischen
Alltag von KMU. Mit welchen Planungsinstrumenten
Unternehmen Planungsrisiken bewältigen können und wie Planungsunsicherheiten bei der Unternehmensbewertung zu berücksichtigen sind, zeigt
der folgende Beitrag. Es handelt sich um den dritten
und letzten Beitrag der dreiteiligen Aufsatzreihe zur
Unternehmensbewertung und Planung nach IDW S 1.
The risk sensitivity of Basel risk weights and loan loss provisions: evidence from European banks
(2021)
Ist die Nachhaltigkeitsberichterstattung künftig um ein Intellectual Capital Reporting zu ergänzen?
(2021)
Der CSR-Richtlinienentwurf der EU sieht vor, dass in die (konsolidierte) Nachhaltigkeitsberichterstattung »Informationen über immaterielle Anlagewerte«
aufzunehmen sind.1 Diese mit vier Worten formulierte, auf den ersten Blick
unscheinbar wirkende Anforderung könnte weitreichende neue Angabepflichten
für alle Unternehmen, die zur Nachhaltigkeitsberichterstattung verpflichtet
sind, bedeuten. Im Folgenden wird aufgezeigt und diskutiert, welche Fragen
der europäische Standardsetter im Rahmen der Entwicklung der Standards
für Nachhaltigkeitsberichterstattungen bzw. die berichtspflichtigen Unternehmen bei der Berichterstattung über immaterielle Werte zu klären haben.
Der Richtlinienentwurf selbst lässt offen, was und wie konkret zu berichten
ist. Auch eine begründete Verankerung der Berichterstattung über immaterielle
Anlagewerte in der Nachhaltigkeitsberichterstattung fehlt.
Der am 27.05.2021 vorgelegte Entwurf zur Uberarbeitung des IFRS Practice Statement 1 "Management Commentary" enthält auch explizite Vorgaben zur Berichterstattung über immaterielle Werte. Der vorliegende Beitrag würdigt die vorgeschlagenen Berichtsanforderungen betreffend immaterieller Werte und zeigt mögliche Verbesserungsvorschläge auf.
Immaterielle Werte nehmen eine zunehmend höhere Relevanz für die Wertschöpfung von Unternehmen ein. Demgegenüber bieten sowohl die Vorgaben nach HGB als auch nach IFRS noch immer keine adäquate Abbildung immaterieller Werte im Abschluss. Unternehmen nutzen dennoch vielfach die - teils freiwilligen - Instrumente der Unternehmensberichterstattung, um Adressaten Informationen über ihre immateriellen Werte bereitzustellen. Der Beitrag analysiert die Qualität der Berichterstattung über immaterielle Werte in der Unternehmensberichterstattung börsennotierter Familienunternehmen und gibt Aufschluss über Einflussfaktoren der Berichterstattungsqualität.
Berücksichtigung von ESG-Risiken im Kreditprozess: Regulatorische Anforderungen und deren Umsetzung
(2021)
Identifying Start-Up Partners: Which Search Practices and Combination Strategies are Effective?
(2021)
Start-ups are an important source of novel knowledge and product ideas for incumbents. We investigate which search strategies are positively related to the successful search for start-ups. We identify search instruments and their various uses: intensive or broad; stand-alone or combinatory. Finding 11 search practices in the literature, we evaluate how these practices were used by 97 respondents from a cross-industry and cross-national sample. Our results show that searching broadly and intensively is positively related to a successful search for start-ups and to firms’ radical innovation capability. Specific tools that are positively related to search success are online contacts, desk research, external scouting partners, and start-up pitch events. Decision tree analysis provides effective combinations of search practices that innovation managers and purchasing managers can use. Employing these search practice combinations, we make incumbents aware of the routines used in distant knowledge search. These practices are dynamic capabilities that help them to remain successful in high-velocity markets. In identifying these search practices, we contribute to the literature on innovation routines and dynamic capability research.
Purpose
Procurement professionals widely use purchasing portfolio models to tailor purchasing strategies to different product groups’ needs. However, the application of these approaches in hospitals and the impact of a pandemic shock remain largely unknown. This paper aims to assess hospital purchasers’ procurement strategies during the COVID-19 pandemic, the effects of factor-market rivalry (FMR) on strategies and the effectiveness of purchasing portfolio categorizations in this situation.
Design/methodology/approach
This qualitative study of hospital purchasing in the Netherlands is supported by secondary data from official government publications. Semi-structured interviews were conducted with 13 hospital purchasers at large hospitals. An interpretative approach is used to analyze the interviews and present the results.
Findings
The findings reveal that product scarcity forces purchasers to treat them as (temporary) bottleneck items at the hospital level. The strategies adopted largely aligned with expected behavior based on Kraljic’s commodity management model. Adding the FMR perspective to the model helped to further cluster crisis strategies into meaningful categories. Besides inventory management, increasing supply, reducing demand and increasing resource coordination were the other common strategies. An important finding is that purchasers and governments serve as gatekeepers in channeling FMR, thereby reducing potential harmful competition between and within hospitals.
Social implications
The devastating experience of the COVID-19 pandemic is unveiling critical weaknesses of public health-care provision in times of crisis. This study assesses the strategies hospital purchasers apply to counteract shortages in the supply chain. The findings of this study emphasize the importance of gatekeepers in times of crisis and present strategies purchasers can take to assure the supply of resources.
Originality/value
No research has been conducted on purchasing portfolio models and FMR implications for hospitals during pandemics. Therefore, the authors offer several insights: increasing the supply risk creates temporary bottleneck strategies, letting purchasers adopt a short-term perspective and emphasizing the high mobility of commodities in the Kraljic commodity matrix. Additionally, despite more collaboration uncovered in other studies regarding COVID-19, strong rivalry arose at the beginning of the pandemic, leading to increased competition and less collaboration. Given such increased FMR, procurement managers and governments become important gatekeepers to balance resource allocation during pandemics both within and between hospitals.
What sparks academic engagement with society? A comparison of incentives appealing to motives
(2021)
Cashflow-Planungsrechnungen in der Corona-Krise: Empirische Erkenntnisse aus der Finanzkrise 2008/09
(2020)
Purpose:
Industrial revolutions have been induced by technological advances, but fundamentally changed business and society. To gain a comprehensive understanding of the fourth industrial revolution (I4.0) and derive guidelines for business strategy, it is, therefore, necessary to explore it as a multi-facet phenomenon. Most literature on I4.0, however, takes up a predominantly technical view. This paper aims to report on a project discussing a holistic view on I4.0 and its implications, covering technology, business, society and people.
Design/methodology/approach:
Two consecutive group discussions in form of academic world cafés have been conducted. The first workshop gathered multi-disciplinary experts from academia, whose results were further validated in a subsequent workshop including industry representatives. A voting procedure was used to capture participants perspectives.
Findings:
The paper develops a holistic I4.0 vision, focusing on five core technologies, their business potential, societal requests and people implications. Based on the model a checklist has been developed, which firms can use a tool to analyze their firm’s situation and draft their industry 4.0 business strategy.
Originality/value:
Rather than focusing on technology alone – which by itself is unlikely to make up for a revolution – this research integrates the entire system. In this way, a tool-set for strategy design results.
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.
Die Corona-Rechnung
(2021)
A major requirement for credit scoring models is to provide a maximally accurate risk prediction. Additionally, regulators demand these models to be transparent and auditable. Thus, in credit scoring, very simple predictive models such as logistic regression or decision trees are still widely used and the superior predictive power of modern machine learning algorithms cannot be fully leveraged. Significant potential is therefore missed, leading to higher reserves or more credit defaults. This paper works out different dimensions that have to be considered for making credit scoring models understandable and presents a framework for making ``black box'' machine learning models transparent, auditable and explainable. Following this framework, we present an overview of techniques, demonstrate how they can be applied in credit scoring and how results compare to the interpretability of score cards. A real world case study shows that a comparable degree of interpretability can be achieved while machine learning techniques keep their ability to improve predictive power.
Effiziente Wege zur Gewährleistung der Versorgungssicherheit bei importierten kritischen Gütern
(2020)
Die Unterbrechung von Lieferketten infolge der aktuellen Pandemie wirft die Frage auf, wie künftig die Versorgungssicherheit mit kritischen Gütern im Krisenfall sichergestellt werden kann.
Zunächst ist zu klären, ob nicht schon die betriebswirtschaftlichen Zielsetzungen von Unternehmen die gewünschte Sicherheit gewährleisten können. Nur wenn eine Marktlösung dieses Ziel nicht erreicht, ist ein staatlicher Eingriff gerechtfertigt. Mithilfe eines Scoringmodells können kritische Güter klassifiziert und effiziente Instrumente für diesen Eingriff zugeordnet werden.
Lower cost or just lower value? Modeling the organizational costs and benefits of contingent work
(2017)