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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.
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
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.
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.
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.
Darstellung der Berechnung für nicht offensichtliche finanzielle Leistungsindikatoren im Lagebericht
(2019)
Das effiziente Ich
(2019)
Developing Engaged and Entrepreneurial Universities - Theories, Concepts and Empirical Findings
(2019)
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.
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.
Experimental learning & reflection: how it promotes competence development in business education
(2019)
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.
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?).
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.
IFRS 16 Leasingverhältnisse
(2019)
IFRS auf einen Blick
(2019)
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.
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.