Wirtschaft (MSB)
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This paper evaluates based on current literature, whether the versioning strategies “branch by feature” and “develop on mainline” can be used for developing new software features in connection with Continuous Delivery. The strategies will be introduced and possible applications for Continuous Delivery will be demonstrated and rated. A solution recommendation is finally given. It becomes evident that develop on mainline is the more recommendable method in form of “features toggles” or in case of bigger changes in form of “branch by abstraction” within the context of Continuous Delivery.
Bilanzpolitik
(2020)
Die Publikation untersucht das Beziehungsgeflecht von Bilanzpolitik und Bilanzanalyse aus Sicht eines bilanzierenden Unternehmens. Angesichts der im Zuge der weltweiten Finanzkrise geführten Diskussion um „toxische Papiere in Bankbilanzen“ und deren Bewertung sowie diverser Bilanzskandale in den vergangenen Jahren gilt eine Diskussion der Bilanzpolitik als Gratwanderung zwischen Legalität und Illegalität. Die vorliegende Publikation thematisiert ausschließlich legale Maßnahmen für den handelsrechtlichen Einzelabschluss von Personen- und Kapitalgesellschaften nach den HGB-Normen. Die Praxis zeigt, dass Unternehmen die vom Normengeber angebotenen Entscheidungsspielräume nutzen, um die Adressaten des Jahresabschlusses zu einer bestimmten, im Sinne der Unternehmensziele konformen Verhaltensweise zu beeinflussen. Das bilanzierende Unternehmen möchte mithilfe der Bilanzpolitik im Jahresabschluss – innerhalb des gesetzlichen Rahmens – ein gewünschtes Bild der Vermögens-, Finanz- und Ertragslage zeigen, um z. B. durch leichteren Zugang zu den Kredit- und Kapitalmärkten die Refinanzierungsmöglichkeiten zu verbessern.
Bilanzanalyse
(2008)
Bilanzanalyse
(2016)
Big Data und Recht
(2014)
Disruption, Machine Learning, Internet of Things, Augmented Reality, Industry 4.0 and Rapid Prototyping are just a selection of the buzzwords that come up in connection with the rapid changes in the professional world and society brought about by digitalisation. As frequently occurs when buzzwords are used, their exact meaning is unknown, or remains unquestioned, but the use of them is nevertheless excessive. In this way, the buzzword ‘digital native’ assumes that an entire generation has a command of digital skills simply because they were born into this world and use digital media naturally. Which skills profiles this generation, and therefore a majority of today’s students, actually command, remains vague however, and is rarely explored systematically. The same is true of the specific formulation of necessary skills profiles in the digital world for higher education graduates. In the debate around higher education institutions, the description of the swift digital transition (with or without buzzwords) is not usually followed by a revision of existing curricula. This article describes strategic considerations for a better fit between the skills demanded of students and the challenges of the digital world.
Beyond managing research partnerships: Partnered research as an integrated methodological approach
(2018)
Beschaffungsprozesse - Aufgaben und methodische Unterstützung im Zeitalter der Internetökonomie.
(2003)
Die Ertragskraft von KMU hängt oft an personenbezogenen Erfolgsfaktoren, die je nach Bewertungsanlass u.U. nicht oder nur begrenzt übertragbar sind. Der Beitrag zeigt, wie diese Faktoren zu identifizieren und in der Planung zu berücksichtigen sind. Darüber hinaus vergleicht er anhand eines Beispiels die Bewertungsergebnisse des vereinfachten Ertragswertverfahrens mit denen nach IDW S1 und diskutiert einen im vereinfachten Ertragswertverfahren angelegten Weg zur Annäherung der Bewertungen.
Berücksichtigung von ESG-Risiken im Kreditprozess: Regulatorische Anforderungen und deren Umsetzung
(2021)
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.
This report presents the findings related to the barriers and drivers of university-business cooperation (UBC) that have been found to exist in Europe. These results derive from a fifteen and a half month study on the cooperation between higher education institutions1 (HEIs) and public and private organisations in Europe. The study was conducted by the Science-to-Business Marketing Research Centre, Germany (S2BMRC) for the DG Education and Culture at the European Commission (EC) during 2010 and 2011. The main components of the project are in-depth qualitative interviews with 11 recognised UBC experts as well as a major quantitative survey. The survey was translated into 22 languages and sent to all registered European HEIs (numbering over 3,000) in 33 countries during March 2011. Through this, a final sample population of 6,280 academics and HEI representatives was achieved, making the study the largest study into cooperation between HEIs and business yet completed in Europe. Further, 30 good practice UBC case studies have been created to provide positive examples of European UBC.
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.
Auswirkungen des Zinsanstiegs auf das Verhalten von Immobilieninvestoren und Projektentwicklern.
(2024)
The use of augmented reality (AR) in outbound logistics is associated with potentially strong stimuli for cost savings and throughput time. Nevertheless, the benefits of AR compared to conventional methods require a holistic analysis for investment decision making. Until now, research has only assessed case-study-related potentials and selected aspects of the technology. This paper answers the following research questions: How can the economic efficiency of AR in the packing process be quantified by utilizing a holistic model of value drivers? How can AR be technically implemented for packing processes in outbound logistics? What economic profit results from the use of AR technology in a case company’s packing process?
The presented model enables the investment decision to be supported based on economic value added (EVA), thereby providing an assessment of value drivers in packing systems. Cost drivers are identified on the basis of the Supply Chain Operations Reference (SCOR) process model. The technical and economic validation of the model was carried out by means of an empirical study: Expert interviews were conducted for validating the model elements. Data collection by a prototype at a mechanical-engineering company was used to calculate the value contribution. The mapping of cause-effect relationships within the framework of EVA driver trees has proven itself in both the expert interviews and the prototype validation. The field experiment at the case company demonstrated a positive value contribution of AR, in particular regarding employee productivity, length and variance of throughput time, quality aspects, volume utilization, and quantity of packing material used.