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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.
Kommentierung des § 271 HGB
(2023)
Die Last des Sparens
(2023)
Die digitale Transformation ist eine zentrale Herausforderung für Unternehmen. Dieses Buch bietet einen Handlungsrahmen, der das vielschichtige Thema strukturiert, aus einer vorwiegend betriebswirtschaftlichen Sicht einfach erklärt und eine systematische Anleitung zur Digitalisierung bietet. Es richtet sich gleichermaßen an Praktiker und Studierende.
Das digitale Unternehmen wird über zehn Elemente, z. B. Prozesse, Produkte, Geschäftsmodell und Daten, praxisorientiert dargestellt. Für jedes Element wird anschaulich erläutert, was dessen digitale Transformation konkret bedeutet und in welchen Stufen diese umsetzbar ist. Handlungsempfehlungen und zahlreiche Beispiele zeigen, wie eine schrittweise Digitalisierung des Unternehmens erfolgen kann. Dabei wird auch hinterfragt, wie weit eine Digitalisierung tatsächlich sinnvoll ist. Traditionelle Ansätze der digitalen Transformation wie die Prozess-Digitalisierung werden ebenso beschrieben wie neuere Ansätze, beispielsweise die Digitalisierung von Produkten oder das Internet of Things. Zusätzlich zu den zehn Elementen werden digitale Technologien wie Robotic Process Automation (RPA), Process Mining, Blockchain oder 3D-Druck beschrieben, die als Enabler der digitalen Transformation interpretiert werden. Nutzenbewertungen von Investitionen sowie das begleitende Change Management und eine umfassende Fallstudie, die die komplette Transformation eines Unternehmens darstellt, runden das Buch ab.
In-depth analysis of customer journeys to broaden the understanding of customer behaviors and expectations in order to improve the customer experience is considered highly relevant in modern business practices. Recent studies predominantly focus on retrospective analysis of customer data, whereas more forward-directed concepts, namely predictions, are rarely addressed. Additionally, the integration of robotic process automation (RPA) to potentially increase the efficiency of customer journey analysis is not discussed in the current field of research. To fill this research gap, this paper introduces “customer journey mining”. Process mining techniques are applied to leverage digital customer data for accurate prediction of customer movements through individual journeys, creating valuable insights for improving the customer experience. Striving for improved efficiency, the potential interplay of RPA and customer journey mining is examined accordingly. The research methodology followed is based on a design science research process. An initially defined customer journey mining artifact is operationalized through an illustrative case study. This operationalization is achieved by analyzing a log file of an online travel agency functioning as an orientation for researchers and practitioners while also evaluating the initially defined framework. The data is used to train seven distinct prediction models to forecast the touchpoint a customer is most likely to visit next. Gradient-boosted trees yield the highest prediction accuracy with 43.1%. The findings further indicate technical suitability for RPA implementation, while financial viability is unlikely.
Against the setting of an increasing need for innovation and low margins, companies in the logistics
sector are facing highly competitive pressure. One field with high potential for optimization lies within
damage quotas. The use of big data analytics or data mining represents a promising approach to face
this challenge. However, within supply chain management, data mining is hardly being researched on
regarding damage quotas and thus not being utilized to its full possible extend. At the current time it
seems to predominantly be used for route and utilization optimization while the analysis of delivery
damages is hardly considered.
The aim of this research is therefore to showcase an initial approach for data mining in logistics to predict
delivery damage probabilities and to validate this by means of a multiple case study research. To create
a sound basis for evaluation, the groundwork is laid out based on CRISP-DM by the analysis of reference
data (German road-cargo market).
As a central result it is noted that data mining can systematically be used to help reducing the damages
by forecasting the probabilities of damages occurring during transport in dependence of different factors.
The approach can be utilized across different markets as long as sufficient data tracking delivery
damages is being collected within a company. Challenges arise in the field of air- and sea-freight.
Ein vollständiger IFRS-Abschluss enthält neben der Bilanz, der Gesamtergebnisrechnung, der Eigenkapitalveränderungsrechnung sowie der Kapitalflussrechnung auch einen Anhang (IAS 1.10) – jeweils für das Berichtsjahr sowie mindestens das Vorjahr (IAS 1.38 f.). Die Anhang-angaben sind systematisch (IAS 1.113), z.B. in folgender Reihenfolge (IAS 1.114 (c)) darzustellen:
- Bestätigung der Übereinstimmung mit den IFRS,
- Erläuterung der wesentlichen Bilanzierungs- und Bewertungsmethoden,
- ergänzende Informationen zu den in den Abschlussbestandteilen dargestellten Posten,
- sonstige Anhangangaben (z.B. Eventualverbindlichkeiten, nicht finanzielle Angaben).
Die Checkliste enthält sämtliche Pflichtangaben für Unternehmen, die einen Abschluss unter Anwendung der Vorschriften des IASB aufstellen. Zusätzlich enthält sie die Angaben, die nach Ansicht des IASB wünschenswert bzw. freiwillig anzugeben sind sowie die Ausweis-pflichten, die alternativ auch im Anhang erfüllt werden können (sog. Wahlpflichtangaben).
Die Checkliste dient sowohl zur Aufstellung als auch zur Prüfung der Vollständigkeit, Richtigkeit und Verständlichkeit der im Anhang enthaltenen Angaben (Notes). Aufgrund der ständigen Weiterentwicklung der IASB-Vorschriften wird die Checkliste regelmäßig an die neuen bzw. überarbeiteten IAS/IFRS bzw. SIC/IFRIC angepasst.
Die ständig aktualisierten FARR®-Prüferchecklisten (Nr. 1 bis 19) sind dafür vorbereitet, bei der Aufstellung oder Prüfung von Jahres- bzw. Konzernabschlüssen oder bei sonstigen Prüfungen (z.B. MaBV) verwendet und als Dokumentationsmittel abgelegt zu werden. Sie dienen damit nicht nur als Hilfsmittel für die interne Qualitätssicherung (IDW QS 1), sondern auch für die externe Qualitätskontrolle (§ 57a WPO). Die Checklisten enthalten z.T. auch Muster für die praktische Arbeit sowie ein aktuelles Literaturverzeichnis zum betreffenden Thema.
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.
Ecosystem Emergence and Founding Conditions - Lessions Learned from an Imprinting Perspective
(2022)
The rise of ecosystem prominence has provided several definitions of how we understand ecosystems nowadays. In this context, several scholars have considered influencing factors for ecosystem emergence. This paper addresses this consideration and analyzes the salient characteristics of different ecosystem types and their potential persistence since ecosystem founding to improve the understanding of emergence. We applied a three-step approach (1) identifying ecosystem types based on bibliometric analysis, (2) exploring salient characteristics per ecosystem type using qualitative content analysis and (3) deriving founding conditions from the salient characteristics following a conceptual approach. Based on a bibliometric analysis, we identified business/innovation, entrepreneurial and service ecosystems. In a second step, we developed salient characteristics within the themes of structure, power constellation/interdependencies and governance by inductive coding. As we identified a significant difference in alignment structure, we analyzed if alignment structure persists since ecosystem origin and explains why ecosystems differ. We analyzed potential pairings between alignment structure and their respective founding condition for every ecosystem type. With the alignment structures’ persistence, we can better understand why ecosystem types differ.
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.
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.
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.
Automated regression tests are a key enabler for applying popular continuous software engineering techniques. This paper focuses on testing BPMN-based Process-Driven Applications (PDA). When evolving PDAs, the affected test cases must be identified and co-evolved as well. In this process, affected test cases can be overlooked, misunderstandings may occur during communication between different roles involved, and implementation errors can arise. Regardless of possible error sources, the entire test migration process is time-consuming. This paper presents a new semi-automated test migration process for PDAs. The concept builds on previous work on creating regression tests using a no-code approach. Our approach identifies the modifications of the PDA and classifies their impact on previously defined tests. The classification indicates whether existing test code can be migrated automatically or whether a manual revision becomes necessary. During an AB/BA experiment, the concept and the developed prototype proved a more efficient test migration process and a higher test quality.