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The COVID-19 pandemic has wreaked havoc across supply chain (SC) operations worldwide. Specifically, decisions on the recovery planning are subject to multi-dimensional uncertainty stemming from singular and correlated disruptions in demand, supply, and production capacities. This is a new and understudied research area. In this study, we examine, SC recovery for high-demand items (e.g., hand sanitizer and face masks). We first developed a stochastic mathematical model to optimise recovery for a three-stage SC exposed to the multi-dimensional impacts of COVID-19 pandemic. This allows to generalize a novel problem setting with simultaneous demand, supply, and capacity uncertainty in a multi-stage SC recovery context. We then developed a chance-constrained programming approach and present in this article a new and enhanced multi-operator differential evolution variant-based solution approach to solve our model. With the optimisation, we sought to understand the impact of different recovery strategies on SC profitability as well as identify optimal recovery plans. Through extensive numerical experiments, we demonstrated capability towards efficiently solving both small- and large-scale SC recovery problems. We tested, evaluated, and analyzed different recovery strategies, scenarios, and problem scales to validate our approach. Ultimately, the study provides a useful tool to optimise reactive adaptation strategies related to how and when SC recovery operations should be deployed during a pandemic. This study contributes to literature through development of a unique problem setting with multi-dimensional uncertainty impacts for SC recovery, as well as an efficient solution approach for solution of both small- and large-scale SC recovery problems. Relevant decision-makers can use the findings of this research to select the most efficient SC recovery plan under pandemic conditions and to determine the timing of its deployment.
Analysis and Economic Development Initiatives for Chilean Cities Facing Dictatorship Consequences
(2022)
The shrimp sector in Ecuador is the second most important in the country and has begun a process of energy transition through the electrification of its operations, moving from the use of diesel for pumping water and aerating the farming ponds, towards the connection to the electrical grid. This energy transition leads to investments in infrastructure and generates an impact on different variables of the sector, such as its productivity, exports, greenhouse gas emissions, social impacts, among others. This study develops a methodology to analyze the energy transition of the sector through electrification scenarios.
In Chapter 1, an introduction to the study to be carried out and the motivation are presented. Chapter 2 shows a review of the literature on the energy transition and the energy situation of the country and the shrimp farming sector. Chapter 3 establishes the scenario analysis framework, as well as proposes the use of the Energy Transition Index as inspiration to analyze the energy transition of the shrimp farming sector. Chapter 4 indicates the methodology to carry out the specific analysis and evaluation. Chapter 5 develops the nine established dimensions of the energy transition applied to the sector. Chapter 6 highlights the critical findings, and finally, in Chapter 7 the conclusions, recommendations and limitations of the study are provided.
The work performed by controllers changes over time, and due to technological evolution. Consequently, the controller competencies and academic formation to work change too. Therefore, this research aim was to answer: What is the required level of preparation of accounting and controlling graduates to handle the controller's role and tasks? To answer this question was realized an empiric research, where 32 graduates answered a survey, and it was collected 359 job advertisements. The job advertisement was analyzed using data mining applying phyton, and it was used descriptive statistics for the survey, both data set were compared using data visualization. The result demonstrated that a controller requires a set of controlling, interdisciplinary, methodological, socio-personal, and digital competencies. Obtaining these competencies are through business administration study or vocational training in business. digital competencies are not yet in demand by employer, except for business intelligence. The graduates do not master digital competencies. These findings can serve as a basis for the improvement of the curricula on which the controller training process is based.
Die Corona-Pandemie, die gegenw rtig in der Form einer vierten Welle mit neuen
Viren-Varianten uml uft (Stand 2021/2022), stellt die Arbeitswelt global vor
neuartige Probleme. Hierzu geh rt besonders die Einführung einer Homeoffice-
Pflicht für Unternehmen, mit der diese ihren Mitarbeitern*Innen die gesetzlich
vorgeschriebene M glichkeit einr umen müssen, von zu Hause aus eigenst ndig
unter Verwendung entsprechender digitaler Werkzeuge die berufsm ige Arbeit
vorzunehmen (https://www.bundesregierung.de/; Abruf 28.11.2021). Allgemein
wird in der Fachliteratur die Erwartung ge u ert, dass die Homeoffice-Pflicht in
der bundesdeutschen Arbeitswelt eine dauerhafte Einrichtung bleibt, da sich mit
der Praxis dieser Arbeitsform sowohl für die Unternehmen als auch für die
Arbeitsnehmer*Innen gewisse Vorteile herauskristallisiert haben (Riedl, Wengler
2021, S. 22ff). Die Corona-Pandemie, die mit Stand 2021/2022 seit zwei Jahren
unvermindert anh lt, zwang nahezu s mtliche Institutionen der Bundesrepublik
(und teilweise weltweit) zu einem Lockdown, der verhindern sollte und soll, dass
sich in gr eren Menschenansammlungen das Corona-Virus in explosiver Form
ausbreit und m glicherweise die Kapazit ten des Gesundheitssystems überfordert.
Die Dramatik einer solchen Situation lie sich 2020 in Norditalien beobachten,
wo die H he der Todesraten dazu führte, dass das Gesundheitssystem
zusammenbrach. Im Rahmen des Lockdowns erfolgte relativ am Beginn der
Pandemie die Einführung des Homeoffice, das von etlichen Unternehmen schon
immer praktiziert wurde, jedoch in dem neuen Ausma die Organisationen vor
Herausforderungen stellte, die bisher nicht bekannt waren.
This master thesis analyzed whether the Conceptual Map of Espoused Organizational Values (CMEOV) can be adapted to the German economy and how the contextual factors geographical location, industry affiliation, company size and age affect the espoused organizational value (EOV) landscape. To answer this question, the display and emphasis of espoused organizational values of 290 German companies was first inventoried and embedded into the CMEOV and second compared using descriptive and inferential (frequency hypothesis testing and mean comparison) statistics. The results showed that 94% of value statements of German companies can be depicted by the CMEOV. A suggestion is made that the map could be expanded by adding the value labels “forward-thinking”, “familial”, and “focus” based on findings in the German sample. Results also reveal that the display of EOVs is positively correlated with com-pany size and age as EOVs are less common in younger and smaller organizations. Moreover, intra-national geographical location and industry affiliation have no bearing on the EOV label combination "innovation & technology”. Additionally, firm age influences how much im-portance a company places on CSR-related value labels. This master thesis emphasized the practical implications concerning the topics of paradoxical value systems and impression man-agement. Senior managers need to consider, make sense of, and overcome the paradoxical con-tradiction of balancing (1) the reflection of the company's fundamental values while (2) ful-filling all stakeholder requirements and (3) covering potential economic developments.
In Zeiten der Corona-Pandemie operieren viele Unternehmen in einem ökonomisch außergewöhnlich unsicheren Umfeld. Unter diesen Umständen ist die handelsrechtliche Beurteilung der Fähigkeit zur Unternehmensfortführung gemäß § 252 Abs. 1 Nr. 2 HGB besonders anspruchsvoll und zugleich mit Blick auf eventuelle Fehleinschätzungen risikobehaftet. Hinzu kommt, dass die Auswirkungen der Corona-Pandemie in Abhängigkeit von der jeweiligen Unternehmenssituation bestandsgefährdend sein können. Vor diesem Hintergrund geht der vorliegende Beitrag der Fragestellung nach, welche Anforderungen an die handelsrechtliche Beurteilung der Unternehmensfortführung in Zeiten der Corona-Pandemie zu stellen sind und unter welchen Voraussetzungen eine Abkehr von der Annahme der Unternehmensfortführung erforderlich ist. In diesem Kontext wird auch auf das Vorgehen der handelsrechtlichen Abschlussprüfer zur Beurteilung der Fortführungsprognose der bilanzierenden Unternehmen eingegangen, da sich hieraus indirekt weitere Anforderungen an die Unternehmen ableiten lassen. Die übergeordnete Zielsetzung des Beitrags besteht darin, Empfehlungen für die Vorgehensweise in der Rechnungslegungspraxis zu formulieren. Dabei stehen die handelsrechtliche Fortführungsprognose und die diesbezügliche Beurteilung durch den Abschlussprüfer im Vordergrund.
Im Ergebnis zeigt sich u.a., dass grundsätzlich eine Verpflichtung zur Aufstellung einer expliziten Fortführungsprognose besteht. Dabei sollte von den Unternehmen insbesondere auf der Grundlage einer aktuellen, hinreichend detaillierten und konkretisierten sowie auf der Gesamtunternehmensplanung basierenden Liquiditätsprognose beurteilt werden, ob innerhalb des Prognosezeitraums von der Unternehmensfortführung ausgegangen werden kann. Mit Blick auf den hohen Komplexitätsgrad der Thematik ist den bilanzierenden Unternehmen zu empfehlen, bereits bei der Aufstellung der handelsrechtlichen Fortführungsprognose die relevanten Verlautbarungen des Instituts der Wirtschaftsprüfer in Deutschland (IDW) und die hieraus in diesem Beitrag abgeleiteten Praxishinweise zu berücksichtigen, um spätere Einwendungen des Abschlussprüfers und hiermit verbundene zeitliche Verzögerungen im eigenen Interesse zu vermeiden. Zugleich kann auf diese Weise auch in Krisenzeiten eine rechtssichere Anwendung des handelsrechtlichen Prinzips der Unternehmensfortführung gewährleistet werden.
Bangladesh has been experiencing tremendous GDP growth for a long time and is now one of the fastest-developing economies in the world. Recent CDP report on eligibility and suitability for graduation to a middle-income country from a least developed country indicates that she is on the right track to achieving development status. In her development, all her development partners have contributed on a large scale in different aspects. Currently, China is the largest trade and reliable strategic partner for Bangladesh. It has a substantial attribution on the growth and development perspectives, but the trade deficit, concentration of FDI, and bitter experiences on debt in many countries have created suspicions. Simultaneously, the Chinese greater appearance in Bangladesh has raised the contention among other regional and global partners. They have active participation in several development endeavors to restrain Bangladesh from absolute Chinese influence. As an alternative development partner, China has enhanced better bargaining power for Bangladesh and introduced a greater dilemma to uphold her neutral foreign policy. Nevertheless, Bangladesh still has succeeded in diversifying her development partners on whom she depends on foreign direct investment, debt, trade, technology, and financial support. In general, her development approach is dependent on all rather than exclusive to one, and she needs to be rigid and transparent about her development objectives and policies.
Increased electricity consumption along with the transformations of the energy systems and interruptions in energy supply can lead to a blackout, i.e., the total loss of power in an area (or a set of areas) of a longer duration. This disruption can be fatal for production, logistics, and retail operations. Depending on the scope of the affected areas and the blackout duration, supply chains (SC) can be impacted to different extent. In this study, we perform a simulation analysis using anyLogistix digital SC twin to identify potential impacts of blackouts on SCs for scenarios of different severity. Distinctively, we triangulate the design and evaluation of experiments with consideration of SC performance, resilience, and viability. The results allow for some generalizations. First, we conceptualize blackout as a special case of SC risks which is distinctively characterized by a simultaneous shutdown of several SC processes, disruption propagations (i.e., the ripple effect), and a danger of viability losses for entire ecosystems. Second, we demonstrate how simulation-based methodology can be used to examine and predict the impacts of blackouts, mitigation and recovery strategies. The major observation from the simulation experiments is that the dynamics of the power loss propagation across different regions, the blackout duration, simultaneous unavailability of supply and logistics along with the unpredictable customer behavior might become major factors that determine the blackout impact and influence selection of an appropriate recovery strategy. The outcomes of this research can be used by decision-makers to predict the operative and long-term impacts of blackouts on the SCs and viability and develop mitigation and recovery strategies. The paper is concluded by summarizing the most important insights and outlining future research agenda toward SC viability, reconfigurable SC, multi-structural SC dynamics, intertwined supply networks, and cross-structural ripple effects.
The subject of this bachelor thesis is the increasing number of brand cooperations in the luxury fashion industry with the simultaneous increase in Generation Z customers. This thesis aims to discover why and to what extent luxury fashion companies must adapt their marketing measures to reach this new generation of luxury buyers. In ad- dition, the question is to be answered whether brand cooperation can be used as an ideal marketing instrument to address Generation Z. To be able to answer these ques- tions detailed literature research will first be conducted to subsequently confirm, refute or supplement the findings by conducting a qualitative study in the form of expert interviews.
As a result of Industry 4.0, the creation of new technology solutions, and the usage of the Internet in business systems, the concept of logistics 4.0 was developed. This thesis aims to highlight contemporary trends in logistics, the innovativeness of logistics, and new visions of the idea of Logistics 4.0. This approach's fundamental elements are automatic identification, real-time localization, automatic data collecting, networking and integration, data processing and analysis, and commercial services. The following would be a few of the Logistics 4.0 technologies highlighted in the study and are described in detail: Cloud computing, blockchain, big data, robotics, and automation, augmented reality, drones, 3D printing, and autonomous guided vehicles are some of the terms used by the logistics industries and the business or digital business models being implemented with the age of digitalization.
Can the State of Tamilnadu, India Transform to Clean Renewable Energy 100% Zero Emissions by 2060?
(2022)
Kidnappings, among other threats, are inherent to the realities of humanitarian aid workers. To increase the chance of survival and facilitate coping with the extreme conditions and demands of being held captive, targeted pre-deployment preparation is necessary. This thesis addresses the identification of teaching content for pre-deployment captivity survival training and the subjective value of such training. With the help of seven qualitative expert interviews, the stresses and challenges of captivity were identified, which are understood as goal clarification for training. Further, coping strategies were displayed to allow participants of training programs to draw on vicarious experiences and reveal possible courses of action.
The Alfajor is an Argentine delicacy that shows no limits in its development in the country and abroad. Over the last 140 years, it has managed to conquer the palates of Argentines, Paraguayans, Uruguayans and Chileans as a sweet snack or dessert. Because of this outstanding development, the product captured the interest of Brazilian tourists, who incepted the Alfajor in this vast South-American country. Nowadays, several local and imported Alfajores are commercialised
through this new market. Still, many Brazilians have not heard of the product yet, and there are further challenges that Alfajor companies must overcome in their internationalisation process. This work explores these challenges based on the Uppsala Model, explaining how an intermediary can help overcome the Liability of Outsidership. Moreover, an Alfajor’s Psychic Distance Scale is elaborated to
measure the Liability of Foreignness and how the Food Culture Distance with Brazil can harden the introduction of this product in an unfamiliar market.
COVID-19 pandemic influence on the social protection systems of selected Global South countries.
(2022)
Social protection which is a set of policies and programmes designated to improve people’s life quality and protect them from poverty and social vulnerabilities is something that has been severely impacted by the sudden Coronavirus pandemic that began in late 2019. The following paper will analyse how the social protection systems of Brazil and Rwanda performed in the times of the crisis and its main assumption is that the social protection system in Brazil has failed in the face of COVID-19 pandemic due to deficient and callous governing while the inclusive and efficient policymaking in Rwanda enabled the country’s social protection system to conduct an effective crisis response.
The study will examine what are the country-specific social protection factors that contributed to different crisis responses in the instances of Brazil and Rwanda. The key results are that while the COVID-19 pandemic has disclosed the weaknesses of social protection systems in both Brazil and Rwanda, the first had a failed response because of the dismissive attitude of political leaders which resulted in unsatisfactory consequences in the social protection functionality while the latter performed admirably in the times of a crisis because of a fast institutional healthcare response and communication between the government and the citizens. The research method of this study is literature analysis and review as well as a cross-country comparison.
This thesis addresses the topic of corporate sustainability strategies and the subsequent impact on financial performance and competitive advantage. A new method to assess the efficacy of corporate sustainability strategies is developed and outlined within. The background of corporate sustainability will be discussed by examining its ties to sustainable development and the three dimensions of sustainability (environmental, economic and social), along with a review of the literature on the various theories of corporate sustainability strategies. The relationship between corporate sustainability and corporate financial performance will also be reviewed. Through this, a set of relevant factors will be identified in order to create a novel assessment framework for analyzing corporate sustainability strategies. A case study of Siemens AG will then be conducted to evaluate its corporate sustainability strategy and the resulting impact on Siemens’ competitive advantage. The implication of these findings will then be discussed.
Customer Centricity bei Amazon - ausschließlich kundenorientiert oder übergreifendes Erfolgskonzept
(2022)
Das Arbeitszeitmodell "Vier-Tage-Woche" als ein Mittel zur Bindung bzw. Gewinnung der Generation Z
(2022)
The following Bachelor Thesis is firstly concerned with the topic of short selling and the impact it has on a company and its 's stock price while presenting its ability to help market liquidity, price discovery, and price efficiency. To present the twofold of the matter, this paper aims to portray short selling as a risk management tool by diversifying a company's portfolio and identifying the risks for the market. In the fourth chapter, democratizing finance is described, particularly the access to trading platforms, and the potential risk on market efficiency is analysed in depth. These matters then intersect in the following chapters by considering the intentions the retail investors had to increase their holdings in a failing company and then posing the question of whether the short position held by institutional investors was reasonable and sophisticated. This paper finds evidence that the majority of new retail investors entering the capital market belong to Generation Y (1981-1995) and Generation Z (after 1995). Furthermore, there are implications for believing that the easy access and zero-commission trading contribute to the surge in the market, thus concluding that the democratization of finance enables more non- professional traders to participate in the capital market.
Referencing the Financial Crisis of 2008, the paper's objective is also to find a direct tie between the impact on those affected and the participation in the 2021 collective investment in Gamestop. This paper, however, did not find any self-sustaining evidence that the Financial Crisis of 2008 was their [retail investors] primary motive to invest. Lastly, there is an analysis of the potential developments in the financial market due to more market participants and the potential market manipulation.