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The aim of this paper is to identify indicators at country level that could prove useful in improving the effectiveness of fraud detection in European Structural and Investment Funds. We analyse data for 454 funds, belonging to the period 2014-2020, from the 28 countries that were members of the European Union in 2014. Explanatory results suggest the convenience of tracking funds, especially in countries with higher GDP and higher transparency levels, and the lesser relevance of the number of irregularities for countries with higher GDP and those receiving larger funds. Fraud and fraud detection rates in individual funds vary significantly across states. Federal states, such as the Federal Republic of Germany, are comparatively successful in detecting fraud in EU funds.
Der Online-Handel verzeichnet seit Jahren ein stetiges Wachstum. Durch die COVID-19-Pandemie kaufen nun auch Nutzende, die zuvor physische Kanäle bevorzugten, vermehrt online ein. Der Anbietererfolg hängt dabei wesentlich von der Kenntnis über die Kund*innen ab. Allerdings dominieren einige große Anbieter den Markt, während kleinere Online-Shops Schwierigkeiten haben, ihre Angebote zu personalisieren. Eine Lösung bietet der Ansatz selbstbestimmter Identitäten. Dieser ermöglicht Kund*innen, ihre eigenen Shoppingdaten zu kontrollieren und sie selektiv mit Online-Shops zu teilen. Dadurch können individuelle Wünsche und Anforderungen der Kund*innen in Online-Shops berücksichtigt und ein personalisiertes Angebot sowie eine gute Nutzungserfahrung geboten werden. Trotz des großen Potenzials selbstbestimmter Identitäten ist der Ansatz in Deutschland kaum verbreitet. Dieser Beitrag beleuchtet den Einsatz selbstbestimmter Identitäten im Online-Handel. Mithilfe eines menschenzentrierten Gestaltungsprozesses wurden Personas und Ist-Szenarien erstellt, sowie daraus resultierend Anforderungen erhoben und Potenziale identifiziert. Auf Basis dessen konnte ein Daten- und Architekturmodell zur Integration von selbstbestimmten Identitäten im Online-Handel entwickelt werden.
Background: Assistive Robotic Arms are designed to assist physically disabled people with daily activities. Existing joysticks and head controls are not applicable for severely disabled people such as people with Locked-in Syndrome. Therefore, eye tracking control is part of ongoing research. The related literature spans many disciplines, creating a heterogeneous field that makes it difficult to gain an overview.
Objectives: This work focuses on ARAs that are controlled by gaze and eye movements. By answering the research questions, this paper provides details on the design of the systems, a comparison of input modalities, methods for measuring the performance of these controls, and an outlook on research areas that gained interest in recent years.
Methods: This review was conducted as outlined in the PRISMA 2020 Statement. After identifying a wide range of approaches in use the authors decided to use the PRISMA-ScR extension for a scoping review to present the results. The identification process was carried out by screening three databases. After the screening process, a snowball search was conducted.
Results: 39 articles and 6 reviews were included in this article. Characteristics related to the system and study design were extracted and presented divided into three groups based on the use of eye tracking.
Conclusion: This paper aims to provide an overview for researchers new to the field by offering insight into eye tracking based robot controllers. We have identified open questions that need to be answered in order to provide people with severe motor function loss with systems that are highly useable and accessible.
Online grocery shopping (OGS) has significantly risen due to accelerated retail digitization and reshaped consumer shopping behaviors over the last years. Despite this trend, the German online grocery market lags behind its international counterparts. Notably, with almost half of the German population aged over 50 and the 55–64 age group emerging as the largest user segment in e-commerce, the over-50 demographic presents an attractive yet relatively overlooked audience for the expansion of the online grocery market. However, research on OGS behavior among German over-50s is scarce. This study addresses this gap, empirically investigating OGS adoption factors within this demographic through an online survey with 179 respondents. Our findings reveal that over a third of the over-50 demographic has embraced OGS, indicating a growing receptivity for OGS among the over-50s. Notably, home delivery, product variety, convenience, and curiosity emerged as primary drivers for OGS adoption among this demographic. Surprisingly, most adopters did not increase online grocery orders since 2020 and a not inconsiderable proportion have even stopped buying groceries online again. For potential OGS adopters, regional product availability turned out as a motivator, signaling substantial growth potential and providing online grocers with strategic opportunities to target this demographic. In light of our research, we offer practical suggestions to online grocery retailers, aiming to overcome barriers and capitalize on key drivers identified in our study for sustained growth in the over-50 market segment.
Diese Arbeit befasst sich mit der Entwicklung eines umfassenden Konzepts zur Umsetzung des Lieferkettensorgfaltspflichtengesetzes (LkSG), welches ab dem 01.01.2024 für Unternehmen mit mehr als 1.000 Beschäftigten in Kraft tritt.
Die Bachelorarbeit ist in zwei Teile aufgebaut: zum einen den Theorieteil, der die Lieferkette in einem Verkehrsunternehmen und das Lieferkettensorgfaltspflichtengesetz umfasst, um eine Wissensbasis zu schaffen und zum anderen den Hauptteil, bestehend aus der Konzeptionierung. Da das Gesetz bereits im Jahr 2023 für große Unternehmen mit mehr als 3.000 Beschäftigten in Kraft trat, stehen bereits zahlreiche Systeme zur Unterstützung der Umsetzung zur Verfügung. Im Verlauf der Arbeit wurde eine Marktrecherche durchgeführt, bei der die geeignetste Softwarelösung für SWEG identifiziert wird. Um diese Untersuchung effektiv durchzuführen, wurden zwei Softwareauswahl-Tools entwickelt, die bei der Analyse und Bewertung helfen. Zusätzlich zum Software-Lösungsansatz wurde ein alternativer Lösungsansatz erarbeitet, der die eigenständige Handlung im Unternehmen vorsieht. Diese beiden Lösungsansätze werden zum Schluss verglichen, um die Geschäftsführung bei der Entscheidung, welche Version sie schließlich verwenden möchte, zu unterstützen.
Das erarbeitete Konzept bildet auch die Grundlage für die zukünftige Entwicklung und Umsetzung von Gesetzen und Richtlinien im Bereich Menschenrechte und Umweltaspekte. Für die Zukunft werden weitere Gesetze in Kraft treten, beispielsweise die kommende EU-Richtlinie.
This study investigates the impact of global payroll outsourcing on organizational efficiency and cost reduction based on the analysis of diverse implications stemming from thirty one (31) survey results. The findings reveal multifaceted challenges and benefitsassociated with outsourcing global payroll processing.
The research also unveils the most benefits of global payroll outsourcing. Notably, there's a consensus on the reduction in time-to-process payroll, cost per payroll processed, and improved payroll accuracy rate. Outsourcing streamlines processes, enhances operational efficiency, and contributes to faster, more accurate financial reporting.
Despite these benefits and challenges, statistical analysis reveals weak correlations between outsourcing global payroll and cost reduction or improved efficiency in various parameters, indicating a lack of a significant relationship. Consequently, the results, suggest no substantial correlation between global payroll outsourcing and enhanced efficiency or cost reduction based on this study's data.
Study of impact of change in market economics of Biosimilars due to SPC waiver on EU 469/2009
(2023)
This research was conducted to understand and investigate the impact of SPC waiver EU 933/2019 made as an amendment to EU 469/2019. The research was conducted for analysis and extraction of the data to compile the exact number of biological products impacted with the SPC waiver. The highest sale top-5 products were identified according to the expert’s opinion. The sales revenue opportunity valuable to the top-5 products in the top-5 non-EU markets for early exports is investigated. Additionally, a survey was conducted to assess the readiness of the industry for these changes. The information from this study will be very useful to students of the biopharmaceutical market research and to the stakeholders from the biopharmaceutical industry.
Decentralized applications (dApp) have proliferated in recent years, but their long-term viability is a topic of debate. However, for dApps to be sustainable, and suitable for integration into a larger service networks, they need to attract users and promise reliable availability. Therefore, assessing their longevity is crucial. Analyzing the utilization trajectory of a service is, however, challenging due to several factors, such as demand spikes, noise, autocorrelation, and non-stationarity. In this study, we employ robust statistical techniques to identify trends in currently popular dApps. Our findings demonstrate that a significant proportion of dApps, across a range of categories, exhibit statistically significant positive overall trends, indicating that success in decentralized computing can be sustainable and transcends specific fields. However, there is also a substantial number of dApps showing negative trends, with a disproportionately high number from the decentralized finance (DeFi) category. Furthermore, a more detailed inspection of time series segments shows a clearly diminishing proportion of positive trends from mid-2021 to the present. In summary, we conclude that the dApp economy might have lost some momentum, and that there is a strong element of uncertainty regarding its future significance.
In the framework of electro-elasticity theory and the finite element method (FEM), a model is set up for the computation of quantities in surface acoustic wave (SAW) devices accounting for nonlinear effects. These include second-order and third-order intermodulations, second and third harmonic generation and the influence of electro-acoustic nonlinearity on the frequency characteristics of SAW resonators. The model is based on perturbation theory, and requires input material constants, e.g., the elastic moduli up to fourth order for all materials involved. The model is two-dimensional, corresponding to an infinite aperture, but all three Cartesian components of the displacement and electrical fields are accounted for. The first version of the model pertains to an infinite periodic arrangement of electrodes. It is subsequently generalized to systems with a finite number of electrodes. For the latter version, a recursive algorithm is presented which is related to the cascading scheme of Plessky and Koskela and strongly reduces computation time and memory requirements. The model is applied to TC-SAW systems with copper electrodes buried in an oxide film on a LiNbO3 substrate. Results of computations are presented for the electrical current due to third-order intermodulations and the displacement field associated with the second harmonic and second-order intermodulations, generated by monochromatic input tones. The scope of this review is limited to methodological aspects with the goal to enable calculations of nonlinear quantities in SAW devices on inexpensive and easily accessible computing platforms.
Total Cost of Ownership (TCO) is a key tool to have a complete understanding of the costs associated with an investment, as it allows to analyze not only the initial acquisition costs, but also the long-term costs related to operation, maintenance, depreciation, and other factors. In the context of the cement industry, TCO is especially important due to the complexity of the production processes and the wide variety of components and machinery involved in the process.
For this reason, a TCO analysis for the cement industry has been conducted in this study, with the objective of showing the different components of the cost of production. This analysis will allow the reader to gain knowledge about these costs, in the industrial model will be to make informed decisions on the adoption of technologies and practices that will allow them to reduce costs in the long run and improve their operational efficiency.
In particular, this study pursues to give visibility to technologies and practices that enable the reduction of carbon emissions in cement production, thus contributing to the sustainability of industry and the protection of the environment. By being at the forefront of sustainability issues, the cement industry can contribute to the achievement of environmentally friendly technologies and enable the development of people and industry.
The Oxyfuel technology has been selected as a carbon capture solution for the cement industry due to its practical application, low costs, and practical adaptation to non-capture processes. The adoption of this technology allows for a significant reduction in CO2 emissions, which is a crucial factor in achieving sustainability in the cement manufacturing process.
Carbon capture storage technologies represent a high investment, although these technologies increase the cost of production, the application of Oxyfuel technology is one of the most economically viable as the cheapest technology per capture according to the comparison. However, this price increase is a technical advantage as the carbon capture efficiency of this technology reaches 90%. This level of efficiency leads to a decrease in taxes for the generation of CO2 emissions, making the cement manufacturing process sustainable.
The primary objective of this thesis is to examine the lean accounting transformation, which involves applying lean management principles to the accounting domain. In recent years, various sectors, including manufacturing, healthcare, and services, have experienced success with lean management practices. Nevertheless, the implementation of lean accounting within financial management has not been as extensively explored. This research aims to bridge that gap by scrutinizing the benefits and potential drawbacks of adopting lean accounting practices in business operations.
This research uses a combination of qualitative techniques and an extensive literature review to better understand the present subject matter. By describing the ideas of lean management and standard accounting and highlighting the fundamental distinctions between the two systems, the literature study lays a theoretical framework. The case studies illustrate the benefits of adopting lean accounting processes with real-world examples of firms that have made the transition effectively.
In the quantitative analysis of lean accounting's impact, both financial and operational factors are examined extensively. The results indicate that companies embracing lean accounting practices experience significant improvements in productivity, cost reduction, and decisionmaking quality. By highlighting the potential gains to be made by incorporating lean techniques into accounting procedures, this study adds to the current body of information on lean management. The findings offer practical implications for accounting professionals, business leaders, and policymakers interested in leveraging lean accounting to drive organizational performance improvement. The thesis finishes with suggestions for further study in this area, lean accounting.
Novel approaches for the design of assistive technology controls propose the usage of eye tracking devices such as for smart wheelchairs and robotic arms. The advantages of artificial feedback, especially vibrotactile feedback, as opposed to their use in prostheses, have not been sufficiently explored. Vibrotactile feedback reduces the cognitive load on the visual and auditory channel. It provides tactile sensation, resulting in better use of assistive technologies. In this study the impact of vibration on the precision and accuracy of a head-worn eye tracking device is investigated. The presented system is suitable for further research in the field of artificial feedback. Vibration was perceivable for all participants, yet it does not produce any significant deviations in precision and accuracy.
Established robot manufacturers have developed methods to determine and optimize the accuracy of their robots. These methods vary from robot manufacturers to their competitors. Due to the lack of published data, a comparison of robot performance is difficult. The aim of this article is to find methods to evaluate important characteristics of a robot with an accurate and cost-effective setup. A laser triangulation sensor and geometric referenced spheres were used as a base to compare the robot performance.
In dieser Arbeit werden über die ökonomischen Anwendungsfälle des epidemiologischen SIR-Modell nach dem Ansatz von Robert J. Shiller in Narrative Economics reflektiert. Im genaueren werden die Hype-Zyklen, welche von der US-amerikanischen Firma für Marktforschungsanalysen Gartner regulär herausgebracht werden, untersucht.
Im spezifischen unterliegt Gartner Hype-Zyklen ein Modell, welche die aufkommenden Technologien graphisch und statistisch darstellt, um diese in Kategorien von kommerzieller Erfolgsversprechen einordnen zu können. Narrative und generelle Marktbewegungen werden mitunter in Betracht gezogen und in dieser Arbeit wird auf die Narrative, welche um aufkommende Technologien existieren, eingegangen. Hier setzt das SIR-Modell ein, welches dem Fachgebiet der Epidemiologie entnommen wird und für die Ausbreitung von Narrativen zur Erklärung zugezogen werden soll.
Viralität auf TikTok
(2023)
Die Social Media Plattform TikTok erfreut sich spätestens seit der Corona-Pandemie einer immer größer werdenden Gemeinschaft. Mittlerweile verfügt die App über mehr als 20 Millionen Nutzer:innen - alleine in Deutschland. Virale Videos sprießen förmlich aus dem Boden. Diese Masterarbeit beschäftig sich mit der Frage, welche Faktoren der Viralität zu Grunde liegen und ob man die Viralität maßgeblich beeinflussen kann. Dies erfolgt mittels theoretischer Grundlagen, einer quantitativen Nutzerumfrage und Experteninterivews mit erfolgreichen deutschen Creatorn. Abschließend werden Videos für TikTok konzipiert und analysiert.
In 4D printing, an additively manufactured component is given the ability to change its shape or function in an intended and useful manner over time. The technology of 4D printing is still in an early stage of development. Nevertheless, interesting research and initial applications exist in the literature. In this work, a novel methodical approach is presented that helps transfer existing 4D printing research results and knowledge into solving application tasks systematically. Moreover, two different smart materials are analyzed, used, and combined following the presented methodical approach to solving the given task in the form of recovering an object from a poorly accessible space. This is implemented by self-positioning, grabbing, and extracting the target object. The first smart material used to realize these tasks is a shape-memory polymer, while the second is a polymer-based magnetic composite. In addition to the presentation and detailed implementation of the methodical approach, the potentials and behavior of the two smart materials are further examined and narrowed down as a result of the investigation. The results show that the developed methodical approach contributes to moving 4D printing closer toward a viable alternative to existing technologies due to its problem-oriented nature.
The rapid pace of innovation and technological advancements has led to the emergence of start-up companies in various sectors. To remain competitive and sustainable, start-ups need to make informed business decisions that can enhance their operations and profitability. Business Intelligence (BI) has become an essential tool for businesses of all sizes in managing their operations and gaining a competitive edge.
This master thesis explores the role of Business Intelligence in start-up companies. The study aims to investigate the use of BI in start-up companies, the drivers and the inhibitors for its adoption and their relationship with price. The research conducted for this thesis involves a review of relevant literature on Business Intelligence, start-up companies, and related topics. The study also includes structured survey with entrepreneurs, start-up company executives, and BI experts to gain data for a quantitative analysis of the topic.
The thesis aims to contribute to the existing body of knowledge on Business Intelligence and its role in start-up companies. The research conducted for this thesis can be of value to start-up entrepreneurs, investors, and other stakeholders who seek to improve their understanding of the benefits and challenges of implementing BI in start-up companies.
Cloud computing has revolutionized the way businesses operate by providing them with access to scalable, cost-effective, and flexible IT resources. This technology has enabled businesses to store, manage, and process data more efficiently, leading to improved competitiveness and increased revenue. The purpose of this thesis is to explore the impacts of using cloud computing from a business perspective. The research employs both primary and secondary sources of data, including a literature review, interviews with employees who have more than 5 years of experience, a questionnaire, and observations from Billwerk+ company.
The findings of this research indicate that cloud computing has had a significant impact on businesses, providing them with cost savings, improved agility and flexibility, and enhanced access to data and applications. However, it has been revealed that the benefits of cloud computing for companies may vary according to the departments of the employees. The results of this research contribute to the existing body of knowledge on the topic of cloud computing and its impact on businesses. The findings of this thesis can be used by business owners, managers, technology professionals, and students to make informed decisions about the adoption and use of cloud computing technology.
In conclusion, this thesis provides a comprehensive understanding of the impacts of using cloud computing from a business perspective, highlighting the factors that companies consider when deciding to use cloud environments and the views from different departments. The results of this research will be valuable to a wide range of individuals interested in exploring the implications of cloud computing for businesses.
KINLI
(2023)
Konsumenten haben immer höhere Ansprüche an Lebensmittelsicherheit, -qualität und -nachhaltigkeit. Bei Fleisch erwarten viele Menschen auch eine artgerechte und ethisch vertretbare Aufzucht, Haltung und Schlachtung der Tiere. Im Projekt KINLI sollen eine Datenplattform und Dienste mit künstlicher Intelligenz entwickelt werden, um mögliche Probleme vorherzusagen. Unternehmen in der Lieferkette können damit proaktiv ihre Prozesse anpassen, bevor Probleme tatsächlich eintreten.
In Zeiten großer Veränderungen haben genossenschaftlich organisierte KMU die Möglichkeit, auf komplexe Herausforderungen mit kooperativen Lösungsansätzen zu reagieren, vor allem wenn dabei die Kraft und Kreativität der Gemeinschaft genutzt wird. Getreu dem Motto „Was einer alleine nicht schafft, das schaffen viele“ des Genossenschaftsvorreiters Friedrich Wilhelm Raiffeisen ist gemeinschaftliches unternehmerisches Handeln identitätsstiftend und motivierend, woraus wiederum eine sich selbst verstärkende Eigendynamik entstehen kann. Wie Mittelstand, Politik und Gesellschaft davon profitieren, stellen Prof. Dr. Tobias Popovic und Prof. Dr. Thomas Baumgärtler in diesem Beitrag dar.
LogIKTram
(2023)
Der Anstieg des urbanen Verkehrs belastet zunehmend die Anwohner, die Nutzer der Infrastruktur sowie die Umwelt. Während für die Personenbeförderung die Straßenbahnen eine Entlastung bieten, existieren für den innerstädtischen Logistikverkehr keine passenden Angebote. Aus diesem Grund verfolgt das Projekt LogIKTram das Ziel, den Logistikverkehr mit einer Gütertram auf die Schiene zu verlagern. Hierfür werden ein Logistikkonzept sowie verschiedene Planungsmodelle entwickelt, die eine vereinfachte Nutzung erlauben.
One of the most critical areas of research and expansion has been exploiting new technologies in supply chain risk management. One example of this is the use of Digital Twins. The performance of physical systems can be analyzed and simulated using digital twins, virtual versions of these systems that use real-time data, and sophisticated algorithms. Inside the supply chain risk management field, digital twins present a one-of-a-kind opportunity to improve an organization's ability to anticipate, address, and react to the possibility of problems within the supply chain.
The objective of this study is to identify and assess the advantages that accrue to supply chain risk management as a result of Digital Twins' adoption into the system, as well as to identify the challenges associated with achieving those benefits. In the context of supply chain risk management, a thorough literature study is conducted to analyze the essential traits and capabilities of digital twins and how these qualities lead to enhanced risk management methods. This study investigates the essential properties and capacities of digital twins. In addition, the state of digital twin technology and its applications in supply chain risk management are evaluated, and prospective areas for further study and development are highlighted.
The primary purpose of this investigation is to provide a comprehensive and in-depth analysis of the digital twins' role in supply chain risk management through the utilization of digital twins, as well as to highlight the potential benefits and challenges associated with the implementation of digital twins. The research was carried out based on the existing body of written material and the replies of 27 individuals who had previous experience making use of digital twins and took part in an online questionnaire.
The results of this study will be relevant to a diverse group of stakeholders, including specialists in risk management and researchers, amongst others.
Automation research has become one of the most important tools for future thinking organizations. It includes studying the economic and social aspects to determine how accountants were affected by automating the accounting profession. Moreover, this research studied the social aspect of automation, including the accountants' satisfaction and agreement towards the shift from manual-based accounting to automated accounting. Additionally, the purpose of the research was to comprehend the aspects that affect the variance of the satisfaction and agreement levels before and after automation and whether there is a relationship between those satisfaction and agreement levels and the demographic profile of accountants.
A quantitative method was used to answer the research questions. The findings and results were gathered through an online survey. The respondents in the study represent forty-three accountants who are located and working in Germany. The implications and conclusions of the research were observed from the accountants' perspective.
The research results presented that the automation of accounting significantly impacted the accountants' profession. It indicated that accountants are satisfied with automated accounting and agree with its effects and impacts on their profession. Accountants agreed that automated accounting tasks made the accounting process more effective and valuable. The findings also showed that educational level and length of experience in automated accounting are correlated with the satisfaction of accountants towards automated accounting. It presented that the more experience in automation and higher education accountants have, the more satisfied they are with automated accounting. Due to this phenomenon, higher qualifications and more basic IT knowledge are required in comparison with previous times.
The objective of this project is to enhance the operations of a micro-enterprise that deals with food ingredients. The emphasis is on streamlining procedures and executing effective tactics. By utilizing tools like SWOT analysis, evaluations, and strategy development, the company's strengths, weaknesses, opportunities, and threats were assessed. The company developed business-level and functional-level strategies to expedite growth and attain objectives based on the findings. Moreover, precise suggestions were given to minimize the quantity of SKUs and optimize operations. The work highlighted the significance of developing a process map for streamlining operations, boosting efficiency, and elevating customer contentment. Through the implementation of said recommendations and strategies, the company can strategically position itself for success within the highly competitive food ingredients industry.
The impact of the circular economy on sustainable development: A European panel data approach
(2022)
The circular economy (CE) has attracted considerable attention because of its potential to help achieve sustainable development (SD). This paper presents a comprehensive analysis of the effect of the CE on the three dimensions of SD at the country level. We analysed the impact of each CE source of value (renewable energy, reuse, repair, recycling) and the influence of an overall factor-analysis-derived measure of the CE on the economic, environmental and social dimensions of SD. The aim was to compare the individual impacts and outcomes of the CE and its sources of value in a single study. Panel data analysis was performed using a sample of 25 European countries for the period 2010 to 2019. The findings show a major impact of the CE on achieving SD, which has positive
effects on the economy, environment and society. However, the results show that the impact of each CE value source on the three SD dimensions varies. While renewable energies and reuse reduce the impact on the environment, recycling has no effect, and repair increases GHG emissions. However, repair is the only CE source with a positive economic impact at the country level. Finally, renewable energy, repair and recycling reduce unemployment. Decision makers should conduct impact analysis to design suitable, efficient and targeted measures depending on each country's specific objectives.
Die vorliegende Abschlussarbeit wurde intern an der Hochschule Offenburg angefertigt. Gegenstand der Untersuchung ist der Einsatz von cloudbasierten Business-Intelligence-Systemen in der Lehre.
Die Arbeit befasst sich zu Beginn mit der Anbindung einer externen Datenquelle in SAP Data Warehouse Cloud (DWC). Diese basiert auf einer relationalen Datenbank. Hierfür wer- den drei unterschiedliche Lösungen untersucht und miteinander verglichen. Außerdem werden Lernszenarien für die Arbeit mit der SAP Analytics Cloud (SAC) entworfen. Die Lernszenarien beinhalten jeweils ein Vertriebsdashboard, welches zuvor konzipiert und in SAP Analytics Cloud (SAC) implementiert wird. Die Dashboards sollen durch das Absolvieren von Lernszenarien durch Studierende an der Hochschule Offenburg unter Einhaltung von Prinzipien guter Visualisierung nachgebaut werden. Beide Produkte von SAP sind momentan Teil von Laboren an der Hochschule Offenburg, um Prinzipien von Business Intelligence (BI) praktisch anzuwenden. Mit Hilfe von SAP Data Warehouse Cloud (DWC) wird ein Datenmodell entworfen. Dieses wird in SAP Analytics Cloud (SAC) verwendet, um die Daten zu visualisieren. Die Grundlage für die Arbeiten bilden die Daten der Global Bike Group. Hierbei handelt es sich um eine Referenzfirma von SAP, die es ermöglicht, anhand von geschäftlichen Testdaten einen Eindruck von den Funktionen der SAP-Produkte zu erlan- gen.
Die Arbeit orientiert sich an zwei Forschungsfragen. Die erste Forschungsfrage behandelt die Anbindung einer Datenquelle in SAP Data Warehouse Cloud (DWC). Die zweite Forschungsfrage betrifft den Entwurf von Lernszenarien mit unterschiedlichem Umfang und unterschiedlicher Zielgruppe in SAP Analytics Cloud (SAC). Beide Fragen konnten erfolg- reich beantwortet werden. Die Ziele der Arbeit wurden erreicht
Making innovation, trade, investment and environment policy goals mutually supportive creates challenges for internationally‐oriented firms, financial institutions, governments and other stakeholders. Will the Ukraine war derail the green energy transition? How can governments and the financial system work together to broaden, deepen, and accelerate the global transition to net‐zero? What are innovation, trade and investment opportunities for green growth? How to refocus government financing instruments to support countries and trade partners meet their climate targets in times of crisis? The IfTI Global Symposium 2022 hosted by the Institute of Trade and Innovation (IfTI) at Offenburg University discussed challenges to trade in a new global order, as well as opportunities and threats of the green transition. This Special Section brings together practitioner commentaries of key symposium speakers.
As emissions reach record levels, governments must implement and strengthen climate policies for the global pathway to net‐zero emissions by 2050. Climate finance plays a crucial role in the net‐zero transition. It refers to local, national, or transnational financing seeking to support mitigation and adaptation actions that address climate change. Public export–import banks (EXIMs) and government export credit agencies (ECAs) are highly influential actors for climate action. Although there is no consensus among EXIMs and ECAs on how to define climate finance, 20 institutions assessed in this research give evidence that they strongly support climate‐action‐related transactions: EXIM and ECA financing, guarantees, and insurance amounted to EUR 6.7–8.4 billion in 2020, much more than estimated by the Climate Policy Initiative (CPI). However, the results also reveal that EXIM and ECA lending, guarantee, and insurance activities must rise substantially in order to contribute to climate finance volumes required by 2030 as estimated by CPI. To retain their current proportion relative to other climate finance flows, assessed institutions would need to increase their climate financing 6.8 times to up to EUR 57.4 billion by 2030.
Digitales Engineering wird zunehmend wichtiger in unserer digitalen Welt. Auch die Hochschule und im speziellen der Bildungscampus Gengenbach hat den Anspruch, sich stets weiterzuentwickeln und den Studierenden die fortschreitende Technik greifbar und praxisnah zu vermitteln. Das digitale Engineering bietet dazu Möglichkeiten, neue studentische Lehrkonzepte zu entwickeln und umzusetzen, die beispielsweise aus neuartiger Software besteht. Durch den demografischen Wandel und den zunehmenden Kostendruck sind immer mehr Industrieunternehmen gezwungen, ihre Prozesse zu digitalisieren und neuste Software im Bereich Engineering einzusetzen. Deswegen müssen die zukünftigen Studierenden auf die neue Rolle optimal vorbereitet werden.
Die Herausforderung ist dabei, eine geeignete Software zu finden und zu analysieren. Vor diesem Hintergrund beschäftigt sich diese Arbeit zuerst mit einer Softwareanalyse. Zunächst gilt es, nach einer Einarbeitungsphase in die verschiedensten Engineering Softwaretools One Pager mit den wichtigsten Informationen zu erstellen. Danach wird eine Nutzwertanalyse durchgeführt, um zu definieren, welche Software den Ansprüchen gerecht wird.
Danach wird eine Planung und Auslegung eines Kollaborativen Engineering Laborkonzeptes durchgeführt. Dabei wird unterschieden in eine Planung auf einer grünen Wiese, das bedeutet es gibt keine Flächenbegrenzung und als weitere Variante mit der Planung auf der Fläche des derzeitigen Virtual Engineering Labors im Bildungscampus Gengenbach.
Anschließend wird ein Lehrkonzept für das neue Labor und entsprechenden Engineering Tools erarbeitet. Dabei geht es hauptsächlich um die Machbarkeit und der Definition der möglichen Potenziale und Umsetzung der Kollaboration.
Robust scheduling problem is a major decision problem that is addressed in the literature, especially for remanufacturing systems; this problem is complex because of the high uncertainty and complex constraints involved. Generally, the existing approaches are dedicated to specific processes and do not enable the quick and efficient generation and evaluation of schedules. With the emergence of the Industry 4.0 paradigm, data availability is now considered an opportunity to facilitate the decision-making process. In this study, a data-driven decisionmaking process is proposed to treat the robust scheduling problem of remanufacturing systems in uncertain environments. In particular, this process generates simulation models based on a data-driven modeling approach. A robustness evaluation approach is proposed to answer several decision questions. An application of the decision process in an industrial case of a remanufacturing system is presented herein, illustrating the impact of robustness evaluation results on real-life decisions.
The laser ultrasound (LU) technique has been used to determine dispersion curves for surface acoustic waves (SAW) propagating in AlScN/Al2O3 systems. Polar and non-polar Al0.77Sc0.23N thin films were prepared by magnetron sputter epitaxy on Al2O3 substrates and coated with a metal layer. SAW dispersion curves have been measured for various propagation directions on the surface. This is easily achieved in LU measurements since no additional surface structures need to be fabricated, which would be required if elastic properties are determined with the help of SAW resonators. Variation of the propagation direction allows for efficient use of the system’s anisotropy when extracting information on elastic properties. This helps to overcome the complexity caused by a large number of elastic constants in the film material. An analysis of the sensitivity of the SAW phase velocities (with respect to the elastic moduli and their dependence on SAW propagation direction) reveals that the non-polar AlScN films are particularly well suited for the extraction of elastic film properties. Good agreement is found between experiment and theoretical predictions, validating LU as a non-destructive and fast technique for the determination of elastic constants of piezoelectric thin films.
In the railway technical centers, scheduling the maintenance activities is a very complex task, it consists in ordering, in the time, all the maintenance operations on the workstations, while respecting the number of resources, precedence constraints, and the workstations' availabilities. Currently, this process is not completely automatic. For improving this situation, this paper presents a mathematical model for the maintenance activities scheduling in the case of railway remanufacturing systems. The studied problem is modeled as a flexible job-shop, with the possibility for a job to be executed several times on a stage. MILP formulation is implemented with the Makespan as an objective, representing the time for remanufacturing the train. The aim is to create a generic model for optimizing the planning of the maintenance activities and improving the performance of the railway technical centers. At last, numerical results are presented, discussing the impact of the instances size on the computing time to solve the described problem.
Grundlagen der Logistik
(2022)
Logistikprozesse unterliegen einem ständigen Verbesserungs- und Optimierungsgebot. Lediglich den Status quo zu erhalten, ist keine Strategie und führt nicht zum Erfolg. Im Gegenteil: Gerade in der Logistik ist Stillstand ein sicheres Indiz dafür, dass man überholt wird. Zukunftsthemen wie die Digitalisierung und Automatisierung sind jedoch auch kein Allheilmittel. Sie bilden den Grundstein für die Transparenz von Logistikprozessen und -systemen, indem sie auf verbesserte Überwachung von Objekten und Prozessen setzen, die Vernetzung von Akteuren fördern, auch in Form von digitalen Zwillingen. Die Ansätze zur Verbesserung, Umgestaltung und Anpassung von Logistiksystemen und -operatoren kann auch in Zukunft nur durch eine(n) gut ausgebildete(n) Logistiker*in erfolgen.
Das vorliegende Buch soll deshalb als beispielhafte Anleitung und in diesem Sinne als Handwerkszeug für Logistiker*innen und -interessierte dienen. Die konkrete Umsetzung und Verbesserung, sei es in Richtung einer Effizienzsteigerung oder einer Neugestaltung, muss immer durch den Menschen selbst vorgenommen werden.
Zunehmender städtischer und regionaler Güterverkehr belastet die Anwohner, Verkehrsteilnehmer und die Umwelt. Das Projekt LogIKTram verfolgt das Ziel, regionalen Güterverkehr von der Straße auf die Schiene zu verlagern und somit eine Entlastung zu erzielen. Diese Idee soll am Beispiel einer Gütertram in der Region Karlsruhe erprobt werden. Dafür entwickelt die Hochschule Offenburg unter anderem ein Logistikkonzept und ein Planungsmodell. Beides wird in einer IKT-Plattform umgesetzt.
Maschinelles Lernen verändert zusehends die Arbeitswelt. Auch in der Produktionsplanung und -steuerung finden sich vielversprechende Anwendungsfälle. In diesem Beitrag sollen ausgewählte Anwendungsbereiche und Ansätze vorgestellt werden, die anhand einer umfangreichen Untersuchung wissenschaftlicher Veröffentlichungen identifiziert wurden. Als Strukturierungshilfe dient das Aachener PPS-Modell.
In each company Top Managers have the responsibility to take major decisions that supports the success of their company, Adopting TQM is one of these decisions, the decision to carry out companies’ operations and procedures within TQM frameworks. (ASQ , n.d.). Applying TQM, involves implementing practices that needs putting extra efforts, otherwise there will be no use of the practices and the execution. (Nicca Jirah F Campos1, 2022).
Specifically in service sector, where the key to success and increased profit, comes directly through a satisfied customer. Therefor there is a need for both management and staff to have big tolerance and willingness to achieve the needed satisfaction, in order to attain the results that every company wants. (Charantimath, 2013)
In Germany in terms of customer care practices there is a famous stereotype ‘Customer is not the king’ A reputation That after DW investigated it, DW expressed it as a phenomenon where both expats and Germans tend to believe that service companies in Germany should do a better job of treating their consumers. (DW, 2016)
New concepts of business have emerged in the late century, for example strategy, leadership, marketing, entrepreneurship and others, these concepts spread internationally among most of the companies around the world. Many studies have been done reviewing these new business structures, some of them addressed the cultural differences within countries upon the applying them. But not many studies concentrated on taking into consideration how cultural differences affects the Implementation of TQM. (Lagrosen, 2002). It was concluded in general that although the comprehensive fundamentals of quality management are applicable and similar worldwide in all nations, but when coming to real practice accurate tunning must be made, it must be taken into account aligning different standards, due to different work cultures and traditions in Europe. (Krueger, 1999)
In dem ersten Teil dieses Beitrags, welcher in der Industrie 4.0 Management Ausgabe 5/2021 erschienen ist, wurde das Referenzmodell bereits in seinen wesentlichen Grundzügen erläutert [1]. Im zweiten Teil soll die Weiterentwicklung zu einem flexiblen Referenzmodell aufgezeigt werden. Der Fokus liegt auf die Implementierung von weiteren Planungstools, und die Implementierung von KI-Tools zur Erreichung eines dynamischen Produktionsengineerings in Form einer ganzheitlichen und integrierten Fabrikplanung.
Extended Reality (XR) durchläuft aktuell einen rasanten Entwicklungsprozess. Die Einsatzmöglichkeiten für die Wirtschaft sind vielfältig und die Bedeutung der neuartigen Technologie steigt kontinuierlich. Insbesondere der rapide Preisverfall der benötigten Hardware führt zu einer zunehmenden Markdurchdringung, wodurch sich XR-Systeme auf dem Massenmarkt etabliert haben.
Die Veröffentlichung richtet sich an Unternehmer, die sich einen Überblick über XR verschaffen möchten und abwägen, ob die Technologie in ihre Unternehmensprozesse eingebunden werden soll. Um die Entscheidung zu erleichtern, gibt die Publikation Auskunft über zentrale Aspekte wie Entwicklungsstand, Projektablauf und Einsatzmöglichkeiten. Aufgrund des enormen Potenzials der Technologien empfehlen die Autoren, dass Unternehmen frühzeitig Einsatzmöglichkeiten dieser Technologien evaluieren. Die Planung und Umsetzung setzen allerdings immer ein durchdachtes und systematisches Vorgehen voraus.
Der digitale Zwilling dringt immer weiter in den Fokus von Produktionsunternehmen vor und wurde von Gartner als wichtige Schlüsseltechnologie identifiziert. Volkswagen setzt die Technologie in der Cloud ein, um zukünftig die Produktion an allen Standorten digital zu planen, zu steuern und zu optimieren. Dennoch ist diese Technologie im Mittelstand bisher kaum vertreten. Dieser Beitrag beschreibt ein flexibles Referenzmodell für die Planung und Optimierung der Produktion durch den digitalen Zwilling. Der Fokus liegt zum einen auf der Optimierung statischer Layouts und Materialflüsse und zum anderen auf der Optimierung der dynamischen Materialflüsse und der zeitlichen Organisation von Prozessen.
The aim of this essay is to point out the challenges and opportunities of government export credits and insurance in Europe. The Covid-19 pandemic confronted the entire world with new challenges. This also applied to the export financing and insurance market. Furthermore, there are also challenges that play a major role for ECAs regardless of the pandemic. However, the risks are also offset by opportunities that may enable European export credit agencies to prevail against international competition.
The focus of this essay is on the export credit agencies from Finland (Finnvera), Sweden (EKN) and Portugal (COSEC). As part of the European Union (EU) and the Organisation for Economic Co-operation and Development (OECD) the three ECAs share many fundamental similarities but in some points they may also distinguish from each other.
This paper examines and evaluates the challenges and opportunities of export credit agencies (ECA) in the Middle East and North Africa (MENA) region. Political risks, unrest and instability made exports in the MENA region arduous. Further challenges are demonetization, the lack of reliable information and the acquisition of skilled employees. Access to financial resources can be quite challenging and several ECAs in the MENA region struggle from having no economies of scale. The global trend of globalisation and digitalisation has proved to be both a challenge and an opportunity. Nevertheless, the ECAs are becoming progressively important and needed in the MENA region. ECAs can benefit from this by working closely with financial institutions, banks and stakeholders. Other opportunities are infrastructure, renewable energies, international events and the diversification of the product portfolio. Through research on the ECAs EGE, ECI, Credit Oman and ICIEC, differences of multilateral and national export credit agencies have been analysed as well.
The aim of the essay is to identify current trends in infrastructure financing in times of net zero, crucial challenges, and solutions to overcome these issues. To gain information, a fundamental literal research, and interviews with infrastructure financing specialists of development banks were conducted. The growing importance of climate aspects for financing decisions, the changing sources of infrastructure funding and the increased role of Multilateral Development Banks (MDBs) can be listed as the most important trends. The main challenges are the financing gap for infrastructure, the high investment risks and a lack of standards, and policies regarding climate neutrality. To overcome these challenges, innovative financing solutions and the merging of public and private funding have been identified as potential solutions.
Disruptive innovations can solve major global challenges. However, the system in Germany does not sufficiently favor the development of such innovations. The disruptive output of leading nations like the United States puts increasing pressure on Germany’s innovation leadership. The German innovation agency SPRIND was founded in 2019 and is a suitable instrument to promote disruptive innovations. The SPRIND itself cites the American innovation agency DARPA, which has been promoting disruptive innovations since 1958, a role model. Therefore, the aim of this paper is to conduct a comparative analysis of DARPA and SPRIND. To answer the research question, secondary sources were used. In addition, two expert interviews were conducted with employees of SPRIND. The result of this paper is a systematic comparison that identifies the key differences and similarities between the two agencies. SPRIND is based on DARPA in key success factors, such as the person-centered approach, funding instruments or risk management. However, compared to DARPA, SPRIND has a major disadvantage; namely several administrative hurdles which inhibit agile action.
Germany was considered the world's export champion for a long time, until it was overtaken by China in 2009. Both nations provide officially supported export credits to national exporting organizations, but the two systems operate differently. German export credit guarantees serve as a substitute when the private market is unable to assume the risks of exporting companies. The German Export Credit Agency Euler Hermes is responsible for processing applications on behalf of the Federal Government. China belongs to the largest providers of export finance with the institutions China EXIM and Sinosure. While Germany is bound by the OECD consensus, which defines the level playing field, Chinese export credit agencies have greater flexibility not being bound by international rules or agreements.
The aim of this essay is to give a systematic review of the literature. Climate change is omnipresent and manifests itself in a steady increase in global warming. This trend was triggered as a reaction to increasing emissions in the course of industrialization. Climate finance is generally understood to be the provision of public, private, and alternative sources of finance that represent measures to mitigate and adapt to climate change. Significant commitments to support developing countries by developed countries have been manifested in the UNFCC climate framework and the Paris Climate Agreement. Funding from public and private sources increased to a total of $540 billion in 2019. Whether multilateral or bilateral, the largest share is provided in the form of loans to the target countries.
Innovation Policies and Government Instruments – An illustration of Israel’s innovation system
(2021)
The aim of this paper is to introduce innovation policy measures, government instruments and conceptual approaches to promote innovation growth. Since Israel is increasingly establishing itself as a pioneer for innovation, this paper mainly refers to their innovation policy. This paper will explain why Israel's innovation policy is successful and which actors play a particularly important role in it. Using semi-structured interviews, government experts like the Israel Innovation Authority as well as companies like Bosch were asked about Israel’s national innovation system and its success which allowed diverse perspectives on the topic.
The aim of this essay is to give an overview about recent developments of the government innovation funds of Sweden and Finland. In order to discover recent developments basic knowledge regarding innovation funds, funding structures and information about the two big funding agencies Vinnova Sweden and Business Finland is presented. Building on this information, the developments of the two funding agencies are compared and examined for similarities and differences. Both countries have a very similar structure in terms of the R&D sector and are striving with the same issues. Just as sustainability is a leading issue, the collaboration between the different shareholders is another main challenge. Both topics were negatively affected by the COVID-19 pandemic. Both Sweden and Finland had to really push forward innovation with financial support and political, strategic goals. Even though there are strong recent developments, the countries are facing the same challenges, do have similar funding structures and therefore have no big comparative strengths or weaknesses to each other.
This paper describes a taxonomy which allows to assess and compare different implementations of master data objects. A systematic breakdown of core entities provides a framework to tell apart four subdividing categories of master data objects: independent and dependent objects, relational objects, and reference objects that serve to attribute information. This supports the preparation of data migrations from one system to another.
A Review on Kinetic Energy Harvesting with Focus on 3D Printed Electromagnetic Vibration Harvesters
(2021)
The increasing amount of Internet of Things (IoT) devices and wearables require a reliable energy source. Energy harvesting can power these devices without changing batteries. Three-dimensional printing allows us to manufacture tailored harvesting devices in an easy and fast way. This paper presents the development of hybrid and non-hybrid 3D printed electromagnetic vibration energy harvesters. Various harvesting approaches, their utilised geometry, functional principle, power output and the applied printing processes are shown. The gathered harvesters are analysed, challenges examined and research gaps in the field identified. The advantages and challenges of 3D printing harvesters are discussed. Reported applications and strategies to improve the performance of printed harvesting devices are presented.
Human–robot collaborative applications have been receiving increasing attention in industrial applications. The efficiency of the applications is often quite low compared to traditional robotic applications without human interaction. Especially for applications that use speed and separation monitoring, there is potential to increase the efficiency with a cost-effective and easy to implement method. In this paper, we proposed to add human–machine differentiation to the speed and separation monitoring in human–robot collaborative applications. The formula for the protective separation distance was extended with a variable for the kind of object that approaches the robot. Different sensors for differentiation of human and non-human objects are presented. Thermal cameras are used to take measurements in a proof of concept. Through differentiation of human and non-human objects, it is possible to decrease the protective separation distance between the robot and the object and therefore increase the overall efficiency of the collaborative application.
The global pathway to net zero emissions by 2050 requires governments to implement and strengthen climate policies as global emissions are reaching record level. Climate finance plays a crucial role in the net zero transition. It refers to local, national or transnational financing seeking to support mitigation and adaptation actions that address climate change. Public export-import banks (EXIMs) and government export credit agencies (ECAs) are highly influential actors for climate action. Although there is no consensus among EXIMs and ECAs on how to define climate finance, 20 institutions assessed in this report give evidence that they significantly support climate action related transactions: EXIM and ECA financing and insurance amounted to EUR 6.7-8.4 billion in 2020, much more than estimated by the Climate Policy Initiative (CPI). However, the results also show that EXIM and ECA lending and insurance activities must rise substantially in order to contribute to the climate finance volumes required by 2030 as estimated by CPI. To retain their current proportion relative to other climate finance flows, assessed institutions would need to increase their climate financing 6.8 times to between EUR 45.3 billion and EUR 57.4 billion by 2030.
The COVID-19 pandemic has led to an economic downturn in the Slovak Republic. To bridge corporate liquidity problems the Slovakian Government has introduced several support measures. The investigation discusses the effectiveness of the measures imposed. Based on theoretical foundations, the research question is empirically examined by using a qualitative expert survey. As the automotive industry plays a leading role in Slovakia, the research conducted is oriented towards the financing phases, a typical automotive exporter is undergoing. As a result of the research, bridging loans and government grants were identified as the most important measures. Additionally, tendencies towards political recommendations for action were identified. The research explored, that the Slovakian Government should focus on meeting the short-term liquidity needs, boosting exports and promoting innovation as well as considering a support package for the automotive industry.
The coronavirus affects the strongly export-oriented Swiss economy in a situation where political and economic developments are already making the cross-border exchange of goods and services difficult. For this reason, the question arises of how Switzerland can maintain or strengthen its position in global competition in the export business during an unprecedented period of crisis such as the current one.
In order to find an answer to this question, this paper critically examines the existing government support measures for Swiss exporters in times of COVID-19. The fact that Switzerland has so far not taken any specific support measures for exporters raises the actual research question of whether there is a specific necessity and demand for a special export promotion. To answer this research question, various expert opinions are compared and overall conclusions are drawn. By rapidly introducing and adapting the already existing instruments – liquidity assistance and an expansion of short-time work benefits – the federal government was able to ensure the survival of many companies. According to the authors of this paper, this focus of government support in times of crisis is just right for a small national economy in the short term and therefore preferable to a specific support of exporters. Nevertheless, given the high relative importance of foreign trade for Switzerland’s overall economic performance, there can be no recovery of national economy without a recovery of foreign trade.
Prediction of Claims in Export Credit Finance: A Comparison of Four Machine Learning Techniques
(2020)
This study evaluates four machine learning (ML) techniques (Decision Trees (DT), Random Forests (RF), Neural Networks (NN) and Probabilistic Neural Networks (PNN)) on their ability to accurately predict export credit insurance claims. Additionally, we compare the performance of the ML techniques against a simple benchmark (BM) heuristic. The analysis is based on the utilisation of a dataset provided by the Berne Union, which is the most comprehensive collection of export credit insurance data and has been used in only two scientific studies so far. All ML techniques performed relatively well in predicting whether or not claims would be incurred, and, with limitations, in predicting the order of magnitude of the claims. No satisfactory results were achieved predicting actual claim ratios. RF performed significantly better than DT, NN and PNN against all prediction tasks, and most reliably carried their validation performance forward to test performance.
For the standard ISO 16842 cruciform test specimen, stresses obtained from the gauge area are far below the ultimate tensile strength due to high stress concentrations at the slit ends which lead to premature failure. Objective: To introduce a new cruciform specimen design which has been optimized with respect to the determination of yield surfaces. Methods: The proposed design differs from the ISO standard by an additional thinning of the gauge area and wider slits in the arms to avoid stress singularities. Compared to other cruciform test piece designs found in the literature, the stress distribution is still homogeneous and there is no need to reduce the size of the gauge area, thanks to the specimen’s well-balanced proportions. Results: Biaxial tensile tests have been conducted with aluminium 5754 alloy samples of different thicknesses. For the standard cruciform test piece, the maximum strain achieved at the gauge area is only 25% of the fracture strain. The optimized cruciform test piece can attain about 66% of the fracture strain before breaking. Conclusions: The optimized specimen design enables the measurement of yield surfaces at higher stress levels. In case of other materials such as elastomers, the slit length has be to adjusted accordingly.
The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.
This seminar paper examines government measures to support export-oriented companies in Belgium. After a short overview of the Belgian economy and the impact of the Covid-19 crisis, the paper introduces the available government measures for exporters. In particular, the role of Credendo as a Belgian export-credit insurance company will be discussed, and its measures will be examined in more detail. In addition, federal measures of the Belgian government will be identified, and a summary of the most important regional measures will be provided. The entirety of government measures available to export-oriented companies will be reviewed and options for the future activities of export-oriented companies will be pointed out.
The COVID-19 pandemic has been spreading rapidly across the globe and has seriously affected global trade. In order to reduce the pandemic’s impact on their economy, the French government released a support plan referring to the COVID-19 crisis. Since mid-tier companies play a leading role in France’s export, this paper deals with the measures taken by the French government to support especially French mid-tier export companies. Based on empirical literature and recent publications, the research question is analyzed by conducting interviews with experts, such as market participants, governmental institutions and an expert for trade and innovation. As a result of the research, the emergency measures taken by the French government, such as the CAP Francexport reinsurance scheme, the extension of cover for export guarantees, additional information and assistance, and the deferral of tax and social security contributions have mitigated the effects at first instance.
This paper gives an overview of the impact that the corona pandemic has on the export industry in Canada and analyzes the different Canadian government measures for exporters. In addition, the measures are subsequently evaluated in order to identify if the support measures can help Canadian exporters to overcome the crisis. The basis of this paper are semi-structured expert interviews with experts from the financial sector, scientific literature and studies. The results have shown that the COVID-19 pandemic has a major impact on Canada’s export economy and it’s GDP. Trade is only possible to a limited extent, as many borders are closed. The Canadian government reacted with an economic response plan to support Canadian individuals and businesses. This paper depicts and assesses the most eligible measures for export companies.
The aim of this essay is to analyse and evaluate the Italian government measures for exporters in response to COVID-19. The unexpected, rapid and hardly predictable consequences of the pandemic paralyzed the entire globe. For a long time, Italy was the epicentre of the virus, which caused severe damage in the Italian export economy dropping temporarily more than 40%. The Italian government reacted exemplary fast and took multiple countermeasures of high extent especially through the Italian export credit agency SACE. On the one hand, the internationally compared broad structure of SACE was a huge advantage, which allowed to release quickly numerous measures. On the other hand, there is room for improvement regarding the accessibility of measure-related information, which has been partially only available in Italian. Furthermore, there is a remarkable risk resulting from the combination of the high monetary effort to enable the numerous measures, the difficult financial situation of the Italian government and the unpredictability of the COVID-19 consequences.
The age of globalisation is characterised by increased competition. An opportunity to succeed in the face of increasing competition lies in the digitisation of production companies. This article is dedicated to the design of a three-stage model platform of Industry 4.0, which focuses on the consistency of processes from the customer to the supplier at all company levels. The model platform is followed by an overview of the transformation steps for evaluating and shaping progress on the way to become a digitised production company.
British Government long-term Measures for Exporters in the Manufacturing Sector in Times of COVID-19
(2020)
The authors of this paper have addressed the question of what measures have been taken by the British government to support exporters in the manufacturing sector in the era of COVID-19. A classification of the manufacturing export industry in the British economy as a whole and the impending economic impact of COVID-19 were also examined. It should be noted that the United Kingdom is facing major structural changes as a result of the Corona pandemic and its withdrawal from the European Union, which are examined more in detail in this paper. The UKEF, in cooperation with other institutions, provides a number of finance facilities for exporters already before Corona crisis. The access to get this support has been facilitated for the COVID-19 affected exporters, but no additional measures were made available.
This essay is about Estonia’s measures to help its exporters responding to COVID-19. The purpose is to analyse the companies’ need for help measures and the governmental objectives behind the measures and finally to analyse the possible effects. We used the two latest surveys dealing with the entrepreneurship situation and conducted two inter-views with governmental representatives exposing their objectives. The outcomes show that more than half of Estonian companies are asking for governmental help mainly as a consequence of a drop of demand. Limiting the increase of unemployment and bankrupt-cies as well as strengthening the economic recovery were identified as the main govern-mental objectives while restraining fiscal costs is a subordinated objective but becomes more important the more money will be spent. The help measures offered by KredEx are in line with these objectives. After the crisis the implications of the established measures should be analysed so that others can learn from the Estonian Government’s approach.
The research paper provides important findings about the development, difficulties and perception of the support measures for exporters introduced by the Austrian government in times of COVID-19 crisis. Based on a literature review using secondary data, eight qualitative interviews were conducted with experts from the Austrian economy and government, among them the Austrian ECA ‘Oesterreichische Kontrollbank AG’. To balance the effects of the COVID-19 pandemic on the Austrian economy, a broad coverage with financing instruments for a wide range of target groups was established. Although the support measures have been well received by companies, insolvencies cannot completely be prevented. Nevertheless, the actual effects are not yet predictable and need to be assessed in further research at a later point in time.
This essay deals with the Spanish economy and especially with the Spanish governmental measures for SME exporters in times of COVID-19. The focus was set on SMEs, as they are an essential part of trade for the government and are particularly affected by the pandemic. Since the financial crisis, the Spanish economy has become highly diversified, with a greater focus on exports. Competitiveness, productivity and efficiency have increased significantly. The Spanish government measures largely affect the areas liquidity and financing, taxes and protection of the employment. One of the most important measures is the 100-billion-euro credit line and the policies on unemployment. The Spanish government is dependent on further aid packages and is criticized for the measures.
In this work, the authors have dealt with the question of what measures have been taken by the Danish government to support exporters during the time of COVID-19. The analysis first looks at Denmark's general economic situation. In the following, Denmark's governmental and financial measures to support exporters are briefly explained. In addition to the economic and financial effects, the issue of green energy has also become a major focus of political attention in times of crisis. Denmark is a pioneer in the wind energy sector and accounts for a large share of exports. For this reason, the impact and possible future developments for the wind sector in connection with the pandemic are also being investigated.
The COVID-19 pandemic has the global economy under control. This paper deals with the economic consequences in Germany and shows the measures taken by the German government to support especially small and medium-sized export companies. The structure of the German economy and foreign trade promotion are explained as a basis. After considering the government's support measures, an evaluation of country comparisons shows that there is still potential for further measures, especially in direct lending and debt moratorium. The analysis is based on quantitative data from surveys and qualitative results from interviews with relevant ministries and market participants as well as recent publications.
If the current situation could be described in one word, it would be ‘uncertainty’. In times of global crisis, it is important to support the economy to keep businesses alive. Therefore, this paper shows the Finnish government measures and how exporters can benefit from them. Looking in particular at the maritime sector, the research pointed out that there were not that many specific measures for exporters and shipbuilders. This essay detected that the provided measures are suitable for the needs of the affected companies and are an effective instrument by the government to stabilise the industry. This is proved by the number of companies taking advantage of these loans, grants and guarantees. Due to the already mentioned uncertainty, it remains unclear how measures have to be adjusted in the future.
Die Sortimentskompetenz hat sich in vielen Studien als zentraler Erfolgsfaktor des Einzelhandels allgemein sowie des Mode-Einzelhandels im Besonderen herausgestellt. Der vorliegende Beitrag untersucht auf der Basis einer repräsentativen Online-Befragung bei 1000 Probanden, welche Einzeldimensionen die Sortimentskompetenz ausmachen und wie relevant sie für die Verbraucher sind. Darüber hinaus wird untersucht, welchen Einfluss generalistische Sortimentsstrategien auf die Beurteilung der Sortiments-kompetenz aufweisen.
Unternehmerische Entscheidungen sollten auf einer angemessene Informationsgrundlage basieren. Diese rechtliche Aufforderung stellt Geschäftsleiter in der Praxis vor erhebliche Herausforderungen, die insbesondere die Erstellung von Prognosen betreffen. Um hier einen Unterstützungsbeitrag zu leisten, wird eine Heuristik vorgestellt, die das Treffen prognosebezogener Informationsentscheidungen anleitet. Die Heuristik übernimmt aus der Multiattributiven Nutzentheorie die Empfehlung, Informationsentscheidungen als Gesamtheit aus Zielfunktion und Bewertungsfunktion zu modellieren. In der Zielfunktion werden die Ziele der Informationsentscheidungen von den allgemeinen Unternehmenszielen wie etwa dem Gewinn gelöst. Statt dessen wird auf die Bewirkung besonderer Qualitätseigenschaften von Informationen abgestellt; das sind Vollständigkeit, Genauigkeit und Zuverlässigkeit. Daraus ergeben sich die beiden grundlegenden Ziele von Informationsentscheidungen: „Maximierung der Informationsqualität“ und „Minimierung der Informationskosten“. Auf dieser Grundlage besteht für die Bewertungsfunktion die Herausforderung darin, die positiven Nutzenwirkungen aus einer Vergrößerung der Informationsqualität abzuwägen gegen die negativen Nutzenwirkungen, die aus einer damit verbundenen Vergrößerung der Informationskosten resultieren. Um diese Herausforderung zu bewältigen, wird ein iteratives Verfahren aus sequentiell zu treffenden und in diesem Sinne inkrementellen Informationsentscheidungen vorgeschlagen. Wertvoll ist diese Heuristik einerseits in entscheidungstheoretischer Hinsicht, weil sie vorliegende methodische Überlegungen zum Treffen von Informationsentscheidungen erweitert. Vor allem aber besitzt die Heuristik einen praktischen Wert für Geschäftsleiter, da ihre Anwendung bessere Voraussetzungen dafür schafft, der rechtlichen Pflicht zur ordentlichen und gewissenhaften Geschäftsführung zu genügen.
This paper describes a project absolved to increase the material flow through the LTCC production of the Bosch Anderson Plant in South Carolina, USA. To archive this goal the regarded value stream is introduced first. The bottleneck, which is limiting the material flow is found and eliminated in order to increase the output of the machine and consequently improve the material flow through the whole value stream. The completed projects made for this purpose result in a 13% increase. To control the material flow the inventory sizes are determined. The inventories, from which the size is desired to be determined, include climatization processes to dry the pastes that are applied in the previous process steps. Therefore, a separation of the parts in the production process climatization and the buffer is necessary first. After that the buffer can be eliminated and the inventory areas minimized. The results are smaller and controlled buffer sizes that make part of the floor space unnecessary. A welcomed side effect is the solution to a production problem of warped parts because of too long climatization times. Observations over time show that the results of the buffer limitations are just right to improve the material flow through the LTCC production.
Das Lehr- und Fachbuch „Kompetenzbasiertes Projektmanagement (PM4) – Handbuch für Praxis und Weiterbildung im Projektmanagement“ baut auf der Individual Competence Baseline der IPMA (ICB 4) auf. Als Standardwerk für jeden Projektmanager bildet es den Status quo für das Projektmanagement im deutschsprachigen Raum ab und ist zugleich Grundlagenwerk, Nachschlagewerk, Referenzwerk, Leitfaden und Erfahrungssammlung.
Das Werk besteht aus zwei Bänden mit 1.700 Seiten in 39 Kapiteln, die von 42 Experten im Projektmanagement geschrieben wurden. Der umfangreichere erste Band umfasst die Kompetenzen für das Gesamtverständnis. Im zweiten Band werden vor allem Anleitungen, Prozesse, Methoden, Werkzeuge etc. vorgestellt.
Die 28 Kompetenzelemente der ICB 4 bilden die Grundstruktur des Fachbuches. Die relevanten Normen des DIN und der ISO zum Projektmanagement sowie weitere Standards werden ebenso berücksichtigt wie die wichtigsten Vorgehensmodelle. Sowohl die planbasierten als auch die agilen und hybriden Projektmanagementansätze werden bedacht. Sonderthemen wie Digitalisierung, internationales Projektmanagement, virtuelle Arbeit etc. runden die Inhalte ab. Das Werk ist als digitale Publikation und als Printversion erhältlich.
Empirische Untersuchung zu der Profilierungswirkung von Markenartikeln und Handelsmarken auf die Betriebstypenmarke Aldi Süd.
Die Ergebnisse der vorliegenden Studie machen deutlich, dass sich die Aufnahme von starken Markenartikeln profilbildend für die Betriebstypenmarke Aldi Süd auswirkt. Sowohl das Gesamtimage als auch das Qualitätsimage der Betriebstypenmarke werden durch die geführten Handelsmarken positiv beeinflusst. Entsprechend lässt sich konstatieren, dass die Aufnahme von Herstellermarken die Trading up Strategie von Aldi Süd positiv unterstützt.
Ladengestaltungen spielen im Rahmen des Branding-Dreiecks von Betriebstypenmarken für die formale Differenzierung eine bedeutende Rolle. Die empirischen Ergebnisse der beiden Untersuchungen zur Differenzierungsleistung der Einkaufsstättengestaltung zeigen, dass bestehende Konzepte überwiegend als austauschbar wahrgenommen werden. Dabei gibt es sowohl im Modehandel als auch bei den Baumärkten je eine positive Ausnahme hinsichtlich ihrer Differenzierungsleistung. Obi erreicht mit seiner konsequent am Corporate Design ausgerichteten Gestaltung seiner Läden eine herausragende Trefferquote bei gleichzeitiger positiver Beurteilung der Einkaufsstätte. Hollister gelingt dies als einzigem un-tersuchten Modeanbieter mit einer Trefferquote von über 50 % ebenfalls.
Um das Ziel einer positiven Profilierung einer Betriebstypenmarke mit Hilfe von Eigenmarken des Handels zu erreichen, bedarf es der richtigen Strategie der Anbindung der Handelsmarke an die Betriebstypenmarke. Der vorliegende Beitrag hat aufgezeigt, dass in erster Linie die Branded House sowie die Subbrands Strategien in der Lage sind, die Voraussetzungen für eine Profilierung der Betriebstypenmarke über entsprechende Transfervoraussetzungen zu schaffen. Außerdem weisen diese Alternativen den großen Vorteil auf, kommunikative Synergien zwischen Betriebstypenmarke und Handelsmarke zu schaffen, was der Zielsetzung der Handelsunternehmen nach Verbesserung der Ertragslage entgegenkommt.
Der Beitrag untersucht die Unterschiede hinsichtlich der Ursachen für das Commitment zum Arbeitgeber zwischen Burnout-Gefährdeten und Nicht-Burnout-Gefährdeten auf der Basis einer repräsentativen Studie mit 2.400 sozialversicherungspflichtig Beschäftigten in einem Alter zwischen 18 und 69 Jahren in Deutschland. Aufbauend auf den Ergebnissen der Studie werden Empfehlungen für wirksame Maßnahmen zur Verbesserung des organisationalen Commitments und gleichzeitig zur Reduktion des Burnout-Risikos gegeben.
Ein zusammenfassender Vergleich der Profilierungseignung von Hersteller- und Handelsmarken auf der Grundlage aller untersuchten Marken ergibt die folgenden Tendenzaussagen:
Herstellermarken weisen hinsichtlich der Wirkung auf das Gesamtimage der Betriebstypenmarke die bessere Profilierungswirkung auf als Handelsmarken.
Auch für die Qualitätsprofilierung von Betriebstypenmarken im Lebensmitteleinzelhandel sind Herstellermarken besser geeignet als Handelsmarken.
Zur Preisgünstigkeitsprofilierung von Betriebstypenmarken eignen sich Handelsmarken tendenziell eher als Herstellermarken.
Die Preis-Leistungs-Profilierung gelingt tendenziell besser durch Handelsmarken als durch Herstellermarken.
Wissenschaftler des Institute for Trade and Innovation (IfTI) an der Hochschule Offenburg haben kürzlich Benchmarking-Analysen staatlicher Exportfinanzierungsinstrumente insbesondere in OECD-Ländern durchgeführt. In zwei Forschungsprojekten mit Fokus auf Dänemark und Norwegen wurde hierfür ein wertschöpfungsorientiertes Bewertungsmodell erarbeitet. Damit kann nun auf Basis von wissenschaftlich anerkannten Analyseverfahren gemessen werden, wie erfolgreich die staatliche Exportfinanzierung im Vergleich mit anderen Ländern ist.
In dieser Arbeit geht es um das Thema des digitalisierten Scrum Prozesses. Scrum ist eine agile Projektmanagement Methode und ist mittlerweile nicht mehr aus der Softwarebranche wegzudenken.
Die Forschungsfrage, mit der sich dieser wissenschaftlichen Arbeit beschäftigt, lautet:
Wie lässt sich der Scrum Prozess bei der App-Entwicklung mittels einer geeigneten Softwarelösung effizienter durchführen?
Dabei wird zunächst die aktuelle Situation der eyeworkers GmbH in Bezug auf den Einsatz von Softwarelösungen im Projektmanagement beleuchtet und vorhandene Probleme her- ausgearbeitet.
Danach werden mit Hilfe einer Anforderungserhebung und -Analyse alle Anforderungen gesammelt und analysiert, die das Scrum Team und die Geschäftsleitung der Agentur an die gesuchte Softwarelösung stellen.
Im weiteren Schritt wird durch die Filterung eines Generators, der sich mit Scrum Software- lösungen befasst, eine Vorauswahl für weitere Einzelanalyse potenzieller Anwendungen durchgeführt. Diese Auswahl wird weiter verfeinert, sodass am Ende nur noch drei Systeme übrigbleiben, denen eine weitere Analyse unterzogen wird.
Bei den Einzelanalysen werden die drei Softwarelösungen – Jira, GitLab und Hansoft – auf die Erfüllung aller gesammelten Anforderungen geprüft. Dabei erweist sich die Jira Software als das am besten geeignetste Projektmanagement Tool für die Durchführung des Projekts „Die Sitema-App“.
Im vorletzten Schritt wird der Prozess mit der Anwendung GitLab durchlaufen und kritisch evaluiert um der Software dann die Empfehlung, Jira, gegenüberzustellen und herauszuarbeiten, wie der Verlauf mit dieser Software von Statten gegangen wäre. Dies beruht auf Annahmen der Verfasserin.
Zuletzt werden alle Forschungsergebnisse noch einmal zusammengefasst und ein Ausblick in die zukünftige Nutzung agiler Projektmanagement Tools bei der eyeworkers GmbH gegeben.
Singapore’s success in transforming itself from a poor, vulnerable economy to one of the richest countries in the world (IMF, 2016) is nothing short of inspirational to many small economies around the globe. Given its lack of resources, Singapore relied upon foreign investors to fuel its growth not only through cash injection into the economy in the form of Foreign Direct Investments (FDI) but also to help upgrade its skills and technological stock. This study looks at how Singapore inspired many Multi-National Corporations (MNCs) into pouring a large sum of investments into this small ailing citystate and if this idea can be generalized to apply it in other economies, especially in Oman.
In a bid to explain the large flow of Capital into an economy, this study moves on further to review most prominent literature in the field since Macdougall (1958) first laid the groundwork for the subsequent theories on FDI. Based on the review of several previous studies, the most significant determinants of FDI were found to be government policy and political stability, inflation rate as a proxy for economic stability, quality of infrastructure and institutions, market size of the host country, openness to trade, tax policies and access to low cost factors of production.
Through a case study method with the inductive approach, this study finds that Singapore excels in all of the determinants of FDI except for the market size of the host country and access to low-cost factors of production. However, it more than compensates for these shortcomings with its strategic geographical location and numerous bilateral and regional trade agreements that give it access to markets around the region. Oman like Singapore ranks well in many of these determinants that make it a potential destination for investment. However, the sultanate could gain more interest from the MNC’s to help its growth by optimizing its policies to lower existing barriers, easing immigration laws to meet the short term skill shortage, allowing for 100 percent foreign ownership, allowing for more liberal property rights, working to improve corruption perception and opting for more trade agreements to give it easy access to larger markets. Moreover, the economy’s heavy reliance on hydrocarbon exports is seen as a major risk by investors as it creates an economic vulnerability which could potentially overshadow many other benefits of investing in the sultanate. Besides the aforementioned determinants, a lot also depends on the success of Oman’s diversification plans.
Die Belastungen und Anforderungen in der heutigen Arbeitswelt sind teilweise sehr gross. Faktoren wie Zeitdruck, Kostendruck, persönliche und externe Qualitätsan-sprüche, Schadensrisiko, Menge und Vielseitigkeit der Aufgaben, Führungsmängel etc. sowie eigene Einstellungen und Denkmuster erhöhen das Stresslevel bei vielen Angestellten unterschiedlichster Positionen. Ein aktueller Burn-Out Fall bei der TK CONSULT AG unterstreicht diese These. Gemäss aktueller Studien in der Schweiz liegt der volkswirtschaftliche Schaden (ohne Berufsunfälle, Berufskrankheiten, Inva-lidität und frühzeitiger Tod) bei ca. 4.2 Milliarden CHF, was ca. 1.2% des Bruttoin-landsprodukts der Schweiz entspricht (vgl. [2] S. ii). Des Weiteren zeigen verschie-dene Stressstudien, dass eine Zunahme der Stressbelastung stattfindet [1] [2]. Aufgrund dessen ist es sinnvoll, etwas gegen diesen Trend und die damit verbun-denen Kosten zu unternehmen.
Ziel dieser Thesis ist es, Massnahmen auf der persönlichen als auch der betriebli-chen Ebene zu erarbeiten. Diese sollen leicht verständlich und leicht umsetzbar sein.
Bei den persönlichen Massnahmen steht vor allem die Verbesserung des Selbst-managements durch eigene Zielsetzungen, Anpassung von eigenen Einstellungen und Denkmustern, Erholungsstrategien, Erweiterung der eigenen Kompetenzen und Verbesserung des Zeitmanagements im Vordergrund.
Bei den betrieblichen Massnahmen soll durch Mitarbeiterschulungen, Coaching, aktiver Gesundheitsförderung und Verbesserung der allgemeinen Arbeitsbedingun-gen eine Verbesserung der Stressbelastung erzielt werden.
Die vorliegende Bachelorthesis beschreibt die Einführung eines responsiven Webdesigns für die bestehende Website canoo.net. Das oberste Ziel dieser Arbeit ist es, für diese Website das „mobile-friendly“-Label von Google zu erreichen. Die Website ist aufgrund einer Tabellenstruktur mit festen Größenangaben bisher nicht für Mobilgeräte geeignet, was mit einem kompletten Redesign geändert werden soll. Gleichzeitig sollen die aktuellsten HTML- und CSS-Versionen eingeführt werden. Um den Programmieraufwand möglichst gering zu halten, werden Personas und Szenarien in Verbindung mit Mockups und Usability-Tests verwendet. Darauffolgend werden die Navigation, die statischen Seiten und die dynamischen Seiten umgewandelt, sodass sie sich an die Displays der jeweiligen Geräte anpassen. Für Besucher der Website, die JavaScript deaktiviert haben, wird außerdem noch eine Fallback-Navigation bereitgestellt.
Das Ziel des „mobile-friendly“-Labels wurde in der Zeit dieser Bachelorarbeit, aufgrund des begrenzten Zeitrahmens, noch nicht abschließend erreicht. Allerdings ist die Website diesem Ziel erheblich näher gekommen.
Today the methods of numerical simulation of sheet metal forming offer a great diversity of possibilities for optimization in product development and in process design. However, the results from simulation are only available as virtual models. Because there are any forming tools available during the early stages of product development, physical models that could serve to represent the virtual results are therefore lacking. Physical 3D-models can be created using 3D-printing and serve as an illustration and present a better understanding of the simulation results. In this way, the results from the simulation can be made more “comprehensible” within a development team. This paper presents the possibilities of 3D-colour printing with particular consideration of the requirements regarding the implementation of sheet metal forming simulation. Using concrete examples of sheet metal forming, the manufacturing of 3D colour models will be expounded upon on the basis of simulation results.
Das Dokument erläutert wesentliche Bilanzierungsunterschiede zwischen der internationalen Rechnungslegung nach IFRS und dem deutschen HGB in der Fassung des BilMoG. Zielgruppe sind insebsondere Studierende und Nicht-Bilanzierungsexperten. Es wurde ein einfacher Sprachstil verwendet und auf unnötige Fachtermini verzichtet, wann immer dies möglich erschien.
Hinsichtlich des Informationsaustauschs ist die Bewerbungssituation oft durch eine Asymmetrie gekennzeichnet. Arbeitgeber erwarten umfassende und detaillierte Informationen, liefern aber häufig ihrerseits, insbesondere in der Anfangsphase des Auswahlprozesses, nur wenige Informationen. Eine kleine Feldstudie in einem deutschen Unternehmen ergab, dass sich von 34 Bewerbern über die auszuübende Tätigkeit nur vier gut informiert, aber vierzehn nur mäßig und neun schlecht informiert fühlten sowie sieben sich in dieser Hinsicht unbestimmt äußerten. Eine telefonische Befragung von 100 ehemaligen Mitarbeitern und von 50 aktiven Mitarbeitern eines großen Informatik-Unternehmens ergab, dass unrealistische Tätigkeitsschilderungen eine bedeutsame Frühfluktuationsursache sind. Die Frage, ob die Tätigkeit in der Bewerbungsphase realistisch geschildert worden sei, wurde nur von 35,9 % der aktiven Mitarbeiter und nur von 7,1 % der ehemaligen Mitarbeiter bejaht.
Der Straßengüterverkehr in Deutschland hat ein enormes Ausmaß angenommen: Mehr als 80 Prozent der gesamten volkswirtschaftsweiten Gütertonnage in Deutschland oder – in absoluten Zahlen– etwa drei Milliarden Tonnen Waren werden jährlich per Lkw transportiert. Entwicklungen wie die Tendenz vieler Unternehmen zu Outsourcing oder Offshoring, die europäische Integration und damit verbunden der zunehmende Transitverkehr in Deutschland sowie die Nutzung moderner logistischer Konzepte (Cross-Docking- und Hub-and-Spoke-Systeme) weisen darauf hin, dass die Verkehrsleistung im Straßengüterverkehr noch deutlich zunehmen wird.
Das situative Interview (SI) ist eine Form des strukturierten Interviews. Es wird nach der Zielsetzungstheorie von der Annahme ausgegangen, dass ein enger Zusammenhang zwischen geäußerten Verhaltensabsichten und dem späteren realen Verhalten besteht. Bewerber werden gefragt, wie sie in bestimmten Situationen handeln würden: „Was würden Sie tun, wenn ...?“ Man kann von einer mentalen Arbeitsprobe sprechen. Die Antworten der Bewerber werden mit vorher entwickelten Antwortalternativen verglichen und so bewertet.