Wirtschaft (MSB)
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- Unternehmensberichterstattung (5)
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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.
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.
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.
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.
The risk sensitivity of Basel risk weights and loan loss provisions: evidence from European banks
(2021)
Berücksichtigung von ESG-Risiken im Kreditprozess: Regulatorische Anforderungen und deren Umsetzung
(2021)
What sparks academic engagement with society? A comparison of incentives appealing to motives
(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.
BPMN-based Process-Driven Applications (PDA) require less coding since they are not only based on source code, but also on executable process models. Automated testing of such model-driven applications gains growing relevance, and it becomes a key enabler if we want to found their development on continuous integration (CI) techniques.While process analysts are typically responsible for test case specifications from a business perspective, technically skilled process engineers take the responsibility for implementing the required test code. This is time-consuming and, due to their often different skills and backgrounds, might result in communication problems such as information losses and misunderstandings. This paper presents a new approach which enables an analyst to generate executable tests for PDAs without the need for manual coding. It consists of a sophisticated model analysis, a wizard-based specification of test cases, and a subsequent code generation. The resulting tests can easily be integrated into CI pipelines.The concept is underpinned by a user-friendly tool which has been evaluated in case studies and in real-world implementation projects from different industry sectors. During the evaluation, the prototype proved a more efficient test creation process and a higher test quality.
Process-Driven Applications flourish through the interaction between an executable BPMN process model, human tasks, and external software services. All these components operate on shared process data, so it is even more important to check the correct data flow. However, data flow is in most cases not explicitly defined but hidden in model elements, form declarations, and program code. This paper elaborates on data-flow anomalies acting as indicators for potential errors and how such anomalies can be uncovered despite implicit and hidden data-flow definitions. By considering an integrated view, it goes beyond other approaches which are restricted to separate data-flow analysis of either process model or source code. The main idea is to merge call graphs representing programmed services into a control-flow representation of the process model, to label the resulting graph with associated data operations, and to detect anomalies in that labeled graph using a dedicated data-flow analysis. The applicability of the solution is demonstrated by a prototype designed for the Camunda BPM platform.
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.
Die Corona-Rechnung
(2021)
Value Reporting – Bedeutung und Fortentwicklung der wertorientierten Unternehmensberichterstattung
(2021)
Marktwirtschaftliche Systeme hatten in den letzten Jahrhunderten viele Erfolge zu verzeichnen: Es konnten immer mehr Menschen ernährt werden und die absolute Armut ist weltweit zurückgegangen. Allerdings sind mit unserer Wirtschaftsweise auch vielfältige Probleme entstanden, die in Bezug auf eine nachhaltige Entwicklung in eine komplett falsche Richtung führen. Exponentielles Wirtschaftswachstum ohne Beachtung der natürlichen Tragfähigkeit unserer Erde stößt immer offensichtlicher an seine Grenzen. Während das Thema erst jetzt in der Mitte der Gesellschaft ankommt, wird die akademische Debatte über alternative Wirtschafts-systeme, in denen die Wirtschaft entweder selektiv oder weniger wächst, seit ca. 50 Jahren geführt. Sie soll im folgenden Beitrag anhand ausgewählter Ansätze dargestellt und unter dem Blickwinkel der Nachhaltigen Ökonomie und ihrer Umsetzbarkeit kritisch gewürdigt werden.
Zu Beginn der 2020er Jahre fordern mit der Corona-Pandemie und dem Klimawandel gleich zwei existenzielle Krisen das Wirtschaftsgeschehen heraus. Doch während zur Pandemiebekämpfung weltweit beherzt eingegriffen und alles für eine schnelle
Überwindung getan wurde, kommen Maßnahmen gegen den Klimawandel vielerorts
noch immer zögerlich und zaghaft daher. Eine Ursache für dieses unterschiedliche Vorgehen ist offensichtlich: Die Pandemie beeinflusst das wirtschaftliche (und private) Leben unmittelbar und offensichtlich, die Folgen des Klimawandels werden jedoch erst nach und nach spürbar. Ist es dann nicht sogar folgerichtig, dass Regierungen weltweit der Pandemiebekämpfung den Vorzug geben? Das Geld, das zur Krisenbekämpfung benötigt wird, ist doch schließlich nur einmal da. Gegen den Klimawandel könnte man ja auch noch nach Pandemieende etwas tun, oder nicht? Nina Michaelis ist da anderer Auffassung. Aus ihrer Sicht haben beide Krisen sogar vieles gemeinsam. Genau deswegen geht sie im vorliegenden Beitrag der Frage nach, ob sich Corona-Pandemie und Klimawandel nicht zusammen bekämpfen lassen. Ist es möglich, mit den Mitteln staatlicher Stabilisierungspolitik nicht nur die Pandemie, sondern auch den Klimawandel zu bekämpfen? Sind die getroffenen Maßnahmen dafür geeignet, vielleicht sogar schon ausreichend? Zu letzterem hat Michaelis eine klare Meinung:
Nein. Allen vollmundigen Ankündigungen der Politik zum Trotz reichen die bisher auf deutscher und europäischer Ebene ergriffenen Maßnahmen nicht aus, um beide
Krisen effektiv zu bekämpfen. Dafür sind aus Ihrer Sicht noch ganz andere Schritte nötig.
This paper uses the findings from a literature review and series of expert interviews to develop a richer and Purchasing and Supply Management (PSM) context-specific perspective of the different key techniques, tools and principles that can be used to develop gamified learning to enhance the skills required by PSM professionals in dealing with current and future challenges, such as the transformation to Industry 4.0. It also provides further details of the different stages of implementing gamified learning, which can enhance the success of any such provision.
Digitalisierungsstrategie
(2021)
Tactical planning measures for sustainable and efficient international transportation networks
(2021)
To increase maturity within purchasing and supply management (PSM), future purchasing skills are needed based on the technological development towards Industry 4.0. Past research, eg, the work of Bals, Schulze, Kelly, and Stek (2019), started to address this issue based on literature review and interview studies. However, a detailed description of these skills is missing. Utilizing a real-time Delhi study with 45 experts within the PSM field, nine future purchasing skills have been elaborated. Identified skills connect to the maturing and emerging technologies within purchasing and provide a guideline towards Industry 4.0 in purchasing based on a human-centric perspective.
Professional roles, including specific skills for each role, are a step towards higher professionalism and maturity within purchasing and supply management (PSM). The global development towards increasing digitalization, Industry 4.0, globalization, and increasing attention for corporate social responsibility force change within the purchasing organizations. Here, PSM's professional roles and skills are a good starting point to manage these changes by redefining professional roles organized by specific skills and responsibilities. For this reason, based on a systematic literature review and three World Cafés with 29 purchasing professionals, this study compiles a list of Industry 4.0 professional roles and skills in PSM.