Fakultät Wirtschaft (W)
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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.
Purpose
This study aims to investigate a systematic approach to the production and use of additively manufactured injection mould inserts in product development (PD) processes. For this purpose, an evaluation of the additive tooling design method (ATDM) is performed.
Design/methodology/approach
The evaluation of the ATDM is conducted within student workshops, where students develop products and validate them using AT-prototypes. The evaluation process includes the analysis of work results as well as the use of questionnaires and participant observation.
Findings
This study shows that the ATDM can be successfully used to assist in producing and using AT mould inserts to produce valid AT prototypes. As a reference for the implementation of AT in industrial PD, extracts from the work of the student project groups and suitable process parameters for prototype production are presented.
Originality/value
This paper presents the application and evaluation of a method to support AT in PD that has not yet been scientifically evaluated.
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.
This report examines exporters’ challenges and possible solutions for public intervention to promote foreign trade. Based on fieldwork conducted in Georgia, we explore which policy approaches can help to stimulate Georgian exports further. Our outcomes show that exporters face substantial barriers such as navigating complex trade regulations, lack of knowledge about target markets, trade finance gaps, as well as new export promotion programs (EPPs) in competitor countries. Other upper-middle-income countries can learn from our results that exporters can significantly benefit from a comprehensive export promotion strategy combined with an ecosystem-based “team” approach. EPPs related to awareness and capacity building in Georgia should be part of this strategy, focusing on challenges such as a lack of knowledge about trade practices and international business skills. Other EPPs must help to mitigate related market failures, as information gathering is costly, and firms have no incentive to share this information with competitors. Furthermore, targeted marketing support and customer matchmaking can answer Georgian exporters’ challenges, such as lack of market access and low sector visibility. Our results also show that public intervention through financial support and risk mitigation is essential for firms with an international orientation. The high-quality, rich outcomes provide significant value for other upper-middle-income countries by exploring the example of Georgia’s contemporary circumstances in an in-depth manner based on extensive interviews and document analysis. Limitations include that our work primarily relies on qualitative data and further research could involve a quantitative study with a diverse range of sectors.
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.
In a dynamic global landscape, the role of UK Export Finance (UKEF) and other export credit agencies (ECAs) has never been more important. Access to finance is critical for exporters as it enables them to invest in production, expand operations, manage cash flow and mitigate trade risks. However, businesses face challenges in securing export finance and trade credit insurance as geopolitical and trade megatrends lead to increased political, market and credit risks. Drawing on qualitative data from 35 semi-structured interviews and expert discussions and based on the Futures Triangle analytical framework, this white paper analyses the geopolitical and trade megatrends that UKEF and other ECAs will face in the coming years. It presents novel findings about the implications for ECA mandates, strategies, products and operations: The evolution of mandates towards a “growth promoter”, the need to further scale up operations, the use of big data and artificial intelligence for risk analysis and forecasting, and the need to balance multiple and conflicting priorities, including export growth, support for small and medium-sized exporters, inclusive trade, climate action, and positive impact in developing markets.
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.
Printed circuit boards (PCB) are a foundation of electronical devices in modern society. The fabrication of these boards requires various processes and machines. The utilisation of a robot with multiple tools can shorten the process chain compared to screen printing. In this paper a system is presented, which utilises an industrial six axis robot to manufacture
PCBs. The process flow and conversion process of the Gerber format into robot specific commands is presented. The advantages and challenges applying a robot to print circuits are discussed.