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Auswirkungen des Zinsanstiegs auf das Verhalten von Immobilieninvestoren und Projektentwicklern.
(2024)
Purpose
The purpose of this paper is to investigate the relationships between technology orientations and export performance of small and medium-sized enterprises (SMEs).
Design/methodology/approach
A quantitative research design was adopted for this study. The paper formulates hypotheses from the literature review. These hypotheses are tested using structural equation modeling with data collected from 231 SMEs in Uganda. Data were analyzed using SPSS version 23 and AMOS.
Findings
The findings of this study showed technology orientation has a positive and significant relationship with the performance of Ugandan SMEs and that supply chain agility moderates technology orientation and export performance.
Research limitations/implications
The study discusses the findings, advances limitations and managerial implications. It also suggests future research avenues. It proposes some recommendations to help Ugandan SMEs to form flexible supply chains, use the latest technology and create strong relationship ties with their partners in the supply chain.
Practical implications
The study suggests that managers of Ugandan SMEs should use the latest technology in production, marketing, logistics and supply chain management which will enable them to respond quickly to customer tastes and preferences leading to higher levels of export performance.
Originality/value
This study contributes to the literature on strategic management showing the reliability of scales used and the confirmatory of the factor structure. This study shows that in strategic management technology, orientation is critical in increasing export performance. This study has extended the resource-based view (RBV) and dynamic capabilities theories.
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.