Refine
Year of publication
Document Type
- Workingpaper / Report (33) (remove)
Language
- English (33) (remove)
Keywords
- FHD (3)
- Bilanzierung (2)
- Fremdvergleichsgrundsatz (2)
- Gewinnverlagerung (2)
- Unternehmensbesteuerung (2)
- corporate income tax (2)
- fairness (2)
- profit-shifting (2)
- A_FBMV (1)
- Angehörigenpflege (1)
In order to determine demand as precisely as possible, many businesses use several forecasting methods. The aim of forecasting is to determine future demand based on data from the past. The use of a specific method is not always easy and depends on a number of factors. To help prospective engineers find the most suitable forecasting method for a specific problem, a forecasting game was developed and then evaluated.
The paper describes the design and the evaluation of the forecasting game. In order to provide an overview of existing forecasting methods, the first part of the paper examined the mathematical fundamentals of eight different forecasting methods and outlined the requirements for their application.
The second part of the paper describes the creation of a forecasting game in which prospective engineers can learn how to determine the appropriate forecasting method for specific scenarios. In total, five scenarios covering the three different demand patterns (linear/stationary, trend and seasonal) as well as the forecast quality methods were developed and can be played through. For each scenario, the player has to choose the most appropriate forecasting method for a specific problem based on a self-created task description. To make the game as realistic as possible, a fictional company with a background story was designed.
The last part was about the evaluation of the forecasting game. For the evaluation, a student survey to gather the opinions of the students was conducted. The results of the student survey show an overall positive evaluation of the simulation game by the students. However, the test also showed that the game takes a certain amount of time. Since only 15 of the approximately 30 students who tested the game participated in the evaluation, the results are not significant.
The impact of culture on entrepreneurship is a widely accepted phenomenon. Cultural factors influence entrepreneurship via different mechanisms on the macro-, meso-, and micro-level of a country. Building on existing research, we draw a clear link between national cultural dimensions and entrepreneurship, using a new model that arranges different cultural dimensions in groups based on their particular function: political, social, or individual (PSI-model) and that distinguishes between values and practices where relevant. The PSI-model provides a coherent theoretical framework on which different cultural dimensions and their impact on entrepreneurship can be analysed, allowing for particular attention to be drawn to social practices and social values. This paper contributes to a better understanding of the relationship between culture and entrepreneurship, providing empirical evidence of how specific cultural dimensions influence entrepreneurship. The findings are of relevance from a policy perspective and can be used to generate practical recommendations for national institutions interested in promoting entrepreneurship and entrepreneurial activities. The findings are also transferable to other fields related to national cultural dimensions such as level of innovation, investment, budgeting etc.
The population is growing constantly in urban areas. This results in an increasing demand for mobility solutions while it is also worldwide aimed to reduce greenhouse gas emissions. This paper summarizes the results of a comparative study concerning the greenhouse gas emissions (based on carbon footprint) caused by alternative urban passenger transportation systems. The emissions for the vehicles and their infrastructure are analyszed over the entire life cycle from manufacturing up to their end of life. An existing cable car sytem in La Paz, Bolivia was analysed and evaluated in comparison to other modes of transportation such as small busses, large busses and a tram. According to the system definitions and the considered balance framework the study shows that beside the use of the systems the materials and the manufacturing as well as the infrastructure have a significant impact on the total emissions over the life cycle. To put focus on the „true and real“ impacts to the society it is preferable to consider the measurement results in total absolute emissions.
The study “lidA – leben in der Arbeit. German cohort study on work, age and health” was a two-wave panel study funded by the Federal Ministry of Education and Research and examines the relationship between work, health and work participation among aging employees from an interdisciplinary perspective (www.lida-studie.de). The lidA study was carried out by an interdisciplinary consortium consisting of the Institute for Safety Technology at Bergische University Wuppertal, the Institute for Employment Research (IAB), Nuremberg, the Institute of Social Medicine and Health Economics at Otto-von-Guericke-University Magdeburg, the Institute of the History, Philosophy and Ethics of Medicine at Ulm University, infas Institute for Applied Social Sciences, Bonn and the Federal Institute for Occupational Safety and Health (BAuA), Berlin, as an associated partner. lidA contains a representative sample of persons belonging to the 1959 and 1965 birth cohorts and employed on the reference date for sampling, 31 December 2009. They were interviewed personally (CAPI) in 2011 (wave 1; N=6,585) and 2014 (wave 2; N=4,244). The data contain information about work and current employment relationship characteristics, work demands, workloads, subjective health indicators, socioeconomic status, household context and allow both cross-sectional and longitudinal analysis. This dataset is now available as a Scientific Use File for the scientific community via the Research Data Centre of the Federal Employment Agency at the Institute for Employment Research. The report contains information on data collection, data editing, anonymisation and the description of the variables of the two waves.
This essay looks at the potentials and limitations of user research for studies on the practice of drama education. To date, this field has been dominated by impact studies. After illustrating the blind spots that are created by taking this research approach to the practice of drama education, we will present the user research perspective and look at the opportunities that it provides to generate new, differentiated knowledge. User research makes it possible to illuminate the processes of acquiring and using knowledge in terms of its delivery. It also provides a potential framework of analysis for placing these processes in the delivery context, which includes subjective learning types, relevance and institutional and social conditions. This expanded perspective will make it possible to identify the factors that foster and limit benefits and reflect them in practice.