Wirtschaft (MSB)
Refine
Year
- 2019 (99) (remove)
Publication Type
- Article (24)
- Conference Proceeding (24)
- Part of a Book (17)
- Report (15)
- Book (10)
- Lecture (5)
- Contribution to a Periodical (4)
Keywords
- Übungen zum Controlling (2)
- 3D Druck (1)
- 3D printing (1)
- 3D-Druck (1)
- Abgabe von Fertigarzneimitteln (1)
- Activ Investor (1)
- Activist Investor (1)
- Additive Fertigung (1)
- Additive Manufacturing (1)
- Asset Stripping (1)
Faculty
- Wirtschaft (MSB) (99) (remove)
Experimental learning & reflection: how it promotes competence development in business education
(2019)
Das effiziente Ich
(2019)
A research study on 18 start-up hubs in Europe. Affiliation and Publisher: PricewaterhouseCoopers
(2019)
For a long time, a large number of top managers in listed companies have regarded communication with their shareholders as a necessary evil and now, in times of activist investors, are faced not only with the great challenges of opening up to shareholders and revealing their own corporate strategy, but also at the same time have to withstand the massive external pressure from activist investors, who are rarely majority shareholders. To achieve this, it is essential that a complete rethink-ing of the communication strategy of those responsible for the company takes place.
In diesem Lehrbuch sind Inhalte und Sprache auf die juristische Ausbildung von Wirtschaftswissenschaftlern und anverwandter Disziplinen ausgerichtet, aber auch Jura-Studierende in den ersten Semestern schätzen seine klare Verständlichkeit, Prägnanz sowie die hilfreichen Prüfungs- und Praxistipps. Beispiele und Problemstellungen aus der Praxis bilden das Rückgrat dieses Buchs.
IFRS 16 Leasingverhältnisse
(2019)
„Innovation für Society“
(2019)
Die meisten KMU haben keine mehrjährige integrierte Unternehmensplanung, wie sie für eine Unternehmensbewertung benötigt wird. Der Beitrag verdeutlicht, welchen Anforderungen eine solche Planung genügen muss und wie sie zu plausibilisieren ist. Darüber hinaus zeigt er, dass sich durch Vereinfachungen mit vertretbarem Aufwand eine Planung erstellen lässt, die sich als Grundlage einer Bewertung eignet. Der Schwerpunkt des Beitrags liegt somit auf der Planungsrechnung.
Riskante Verschuldung
(2019)
Developing Engaged and Entrepreneurial Universities - Theories, Concepts and Empirical Findings
(2019)
Darstellung der Berechnung für nicht offensichtliche finanzielle Leistungsindikatoren im Lagebericht
(2019)
Private Verschuldung
(2019)
A major requirement for Credit Scoring models is of course to provide a risk prediction that is as accurate as possible. In addition, 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. A lot of potential is therefore missed, leading to higher reserves or more credit defaults. This talk presents an overview of techniques that are able to make “black box” machine learning models transparent and demonstrate how they can be applied in Credit Scoring. We use the DALEX set of tools to compare a traditional scoring approach with state of the art Machine Learning models and asses both approaches in terms of interpretability and predictive power. Results show that a comparable degree of interpretability can be achieved while machine learning techniques keep their ability to improve predictive power.
Digitalization and sustainable development are goals of the global community, but can they also be achieved simultaneously? This article investigates the impacts of additive manufacturing (AM) on sustainable production and consumption. The use of AM technology as a means of digitalizing manufacturing processes is assessed through a qualitative life cycle analysis.
The model developed for this purpose provides a structure for an analysis of the general ecological effects of AM. The systematics of the life cycle model also supports a company-specific assessment.
AM can have a positive impact on achieving sustainable development with regards to ecological effects, particularly by reducing the consumption of resources in production and distribution. However, there are also negative ecological impacts of this technology, such as rebound effects and high energy consumption, which vary depending on the application and the printing process. It appears necessary for regulatory policy to intervene to maximize the opportunities for the positive effects of this technology. However, it is important to reduce the risks that contradict the objectives of the 12th Sustainable Development Goal of the UN: sustainability of consumption and production.
Strategically Aligning Additive Manufacturing Supply Chains for Sustainability and Effectiveness
(2019)
This paper builds on a previously developed framework that integrated additive manufacturing, life-cycle analysis, and value creation (Feldmann & Kirsch, 2019) by exploring conditions related to the life-cycle approach that would require alignment among suppliers, additive manufacturing firms, and customers. This extension creates a bridge to aid implementation of taking a sustainability approach to additive manufacturing. In order to develop this extension, we distinguish between direct/indirect customers and internal/external customers and then create a matrix of incentives and cognitive frames that we believe will help companies interested in large-scale AM improve both the speed and the effectiveness of AM adoption. We provide an organizing framework that managers can use to create a supply chain that is aligned around closed-loop principles that will help speed adoption and move closer to sustainable goals that exist for AM technologies. These include reduced raw material use, reduced scrap and material overage, and reduced rework, and lower transportation costs. The goal is to attain often-conflicting goals of lower long-term costs and decreased environmental footprint. Using our extension, we believe we can provide a useful framework to help managers implementing advanced manufacturing technologies to achieve lower costs and greater environmental sustainability by creating a common supply chain framework around customized, on-demand products.
Most companies have realized the high importance of becoming the preferred customers of their suppliers to obtain preferential resource allocation. However, they cannot evaluate their own customer attractiveness properly. In order to make the assessment of the own customer status possible, this paper analyzes the impact of several information sources on the preferred customer status knowledge, supplier satisfaction knowledge and knowledge of alternative supplier relationships with other customers. Testing these hypotheses on a sample of 624 pur-chasers, we show that people provide more relevant information on the company’s strategic positioning than media. In particular, the suppliers, competitors and other actors are very im-portant information sources. Following our findings, purchasers should adopt their activities in order to better anticipate their suppliers’ intention and the customer treatment that they can expect from their suppliers.
Buying firms lack transparency about the supplier relationships in their networks. The applica-tion of dedicated tools such as Supply Network Mapping (SNM) can help to visualize and analyze these relationships. However, the impact of such tools on the purchasing performance has not been explored yet. Moreover, companies with different competitive strategies might have different motivations to use these tools. Therefore, this paper tests the impact of supplier relationship information and SNM on the purchasing performance on a large sample of 624 purchasers. A multi-group analysis in structural equation modeling estimates the impact of a cost leadership versus a differentiation strategy on cost saving and innovation performance. We show that information quality and SNM indeed improve the purchasing performance. Moreover, cost leaders use SNM if they know their supplier relationships with sub-suppliers, while innovation leaders use it if they know their supplier relationships with other customers. Hence, our results prove the usefulness of the SNM tool and give recommendations for its use depending on a company’s competitive strategy.
One way or another – The relationship between trust and transparency in buyer-supplier relationships
(2019)
Based on a variety of environmental, technological, and product-orientated changes, there has been a shift towards increased collaboration between buyers and suppliers. This paper examines the mutual influence of trust and transparency at different developmental stages of these collaborative relations. In particular, the research investigates the existence of a direct correlation between trust and transparency, as well as indirect dependencies to each other through environmental factors. An extensive literature review combined with an exploratory-qualitative World Café method was conducted in an attempt to fill the research gap regarding the correlation of trust and transparency in buyer-supplier relationships.
Particularly in times of disruptive changes, companies need an early warning system for risks in their supply chains to gain relevant information in a timely manner. Furthermore, they require suitable action plans and strategies to help react when a risk occurs. Based on an in-depth case study at an automotive parts supplier producing electronic systems and lighting components, this paper develops a holistic supply chain risk management framework. After investigating the specific supply chain risks to support critical parts management, standardised processes and procedures are developed to improve the preventive supply chain risk strategy cycle, as well as the reactive critical parts management cycle.
Angetrieben durch die Möglichkeiten der Digitalisierung kommt heute kaum ein Unternehmen darum herum, sich mit den Potenzialen und Auswirkungen digitaler Plattformen zu beschäftigen. Vor diesem Hintergrund entwickelt der Beitrag anhand von Plattform-Merkmalen und den Kernfragen von Geschäftsmodellinnovationen einen Orientierungsrahmen zur Ableitung von Gestaltungshinweisen für digitale B2B-Plattformen (Was? Wer? Warum? Wie?).
Angetrieben durch die Möglichkeiten der Digitalisierung kommt heute kaum ein Unterneh-men darum herum, sich mit den Potenzialen und Auswirkungen digitaler Plattformen zu be-schäftigen. Vor diesem Hintergrund entwickelt der Beitrag anhand von Plattform-Merkmalen und den Kernfragen zur Geschäftsmodellentwicklung einen Orientierungsrahmen zur Ablei-tung von Gestaltungshinweisen für digitale Plattformen (Was? Wer? Warum? Wie?). Deren Relevanz und die genaue Wirkungsweise wird dann am Beispiel von digitalen Banking-Plattformen im Finanzdienstleistungssektor aufgezeigt.
In diesem Lehrbuch sind Inhalte und Sprache auf die juristische Ausbildung von Wirtschaftswissenschaftlern und anverwandter Disziplinen ausgerichtet, aber auch Jura-Studierende in den ersten Semestern schätzen seine klare Verständlichkeit, Prägnanz sowie die hilfreichen Prüfungs- und Praxistipps. Beispiele und Problemstellungen aus der Praxis bilden das Rückgrat dieses Buchs.
Der inhaltliche Schwerpunkt ist ausgerichtet auf die Curricula bei Wirtschaftsjuristen und Wirtschaftswissenschaftlern (B.A.)
BGB, Allgemeiner Teil
Allgemeines und besonderes Schuldrecht
Sachenrecht einschließlich Recht der Kreditsicherung
Die IT-unterstützte Beschaffung ist in den 2000-er Jahren mit e-SRM-Systemen internetfähig geworden. Diese Systeme erlauben neben der Abbildung des gesamten Supplier Lifecycles die optimierte Durchführung weiterer strategischer und operativer Beschaffungsprozesse bei Anbindung der Lieferanten über das Internet. Der Beitrag stellt neben den Funktionalitäten der Systeme, deren Einbindung in die IT-Landschaft der Beschaffung und neuere Entwicklungen dar. Abschließend werden SRM-Systeme im Kontext der digitalen Transformation von Unternehmen eingeordnet und hierbei die Bedeutung von Daten, Prozessen, Mitarbeitern und Lieferanten herausgestellt.
IFRS auf einen Blick
(2019)
Process-Driven Applications (PDA) require less coding, for their business logic is defined by a business process model which can be executed by a process engine. However, inconsistencies between process model and dependent source code artifacts cause runtime errors and reduce development productivity. This paper targets at making the development of PDAs more efficient: It proposes a broader approach to statical analysis which also covers consistency constraints between model and code. When integrated into common analysis tools or a continuous integration pipeline, defects like broken code references or data-flow anomalies can be detected at an early stage without launching the entire application and its process interpretation engine. The approach is demonstrated by a prototype called viadee Process Application Validator (vPAV), which was developed for BPMN-based process models. The prototype has already been used in various BPM projects, attesting high benefit and potential.
There are many challenges in identifying and managing a disruptive innovation stemming from the limited knowledge on how it unfolds over time. Researchers have identified early signals and ex ante conditions that indicate its occurrence. However, an analysis from a process view acknowledging the underlying dynamics is yet to be done. By taking a process view within a systematic literature review, we analyse the scattered findings on the process of disruptive innovation to identify events and actions leading to a disruptive effect over time. We challenge the understanding of disruptive innovation as an outcome and the linearity of the process by proposing that disruptive innovation can be understood as occurring through emergent dynamics. These dynamics are constituted by: (a) the timing of entry and underlying processes that influences (b) the synchronization of events and actions and is shaped by (c) the adaptability of strategic actions. Thus, we complexify the concept of disruptive innovation to support the understanding of its unfolding and advance its manageability.