open_access
Refine
Has Fulltext
- yes (59)
Year of publication
Document Type
- Article (59) (remove)
Is part of the Bibliography
- yes (59)
Keywords
- COVID-19 pandemic (3)
- Resilience (3)
- Supply chain (3)
- Bodenmarkt (2)
- Partizipation (2)
- Refugees (2)
- Ripple effect (2)
- Supply chain resilience (2)
- (Nicht-) Verstehen (1)
- Adaptation (1)
Abnutzbare Wirtschaftsgüter des Anlagevermögens mit Anschaffungs- oder Herstellungskosten von mehr als 800 EUR netto, d.h. abzüglich der darin enthaltenen Vorsteuer, sind in der Steuerbilanz gem. § 7 Abs. 1 Satz 1 und 2 i.V.m. § 6 Abs. 2 Satz 1 EStG planmäßig über ihre betriebsgewöhnliche Nutzungsdauer abzuschreiben. Dabei sehen die AfA-Tabellen der Finanzverwaltung für Computerhardware grundsätzlich eine 3-jährige Nutzungsdauer vor. Vor dem Hintergrund des rasanten technologischen Wandels im IT-Bereich hat das Bundesfinanzministerium (BMF) in seinem Schreiben vom 26. Februar 2021 allerdings die Möglichkeit eröffnet, bei Hard- und Software von einer betriebsgewöhnlichen Nutzungsdauer von lediglich einem Jahr auszugehen. Hierdurch kann im Jahr des Zugangs eine vollumfängliche aufwandswirksame Erfassung erreicht werden. Mit Schreiben vom 22. Februar 2022 hat das BMF seine ursprüngliche Verwaltungsanweisung durch ein inhaltlich ergänztes Schreiben ersetzt, ohne diese Kernaussage zu verändern. Fraglich ist in diesem Zusammenhang, ob die steuerliche Annahme einer Nutzungsdauer von nur einem Jahr auch für die Bemessung der planmäßigen Abschreibungen in der Handelsbilanz zugrunde gelegt werden darf. Vor diesem Hintergrund besteht die Zielsetzung des vorliegenden Beitrags darin, zu analysieren, ob die in der Steuerbilanz bei Hard- und Software zulässige Annahme auch in der Handelsbilanz möglich ist und ggf. unter welchen Voraussetzungen im Jahr des Zugangs eine komplette Abschreibung (sog. Sofortabschreibung) vorgenommen werden darf. In diesem Kontext sollen auch Empfehlungen für die Vorgehensweise in der Rechnungslegungspraxis ausgesprochen werden, die ein rechtssicheres Vorgehen in der Handelsbilanz gewährleisten.
Im Ergebnis ist die Möglichkeit der Annahme einer einjährigen Nutzungsdauer bei Hard- und Software in der Steuerbilanz mit der Folge einer Sofortabschreibung unter wirtschaftspolitischen Gesichtspunkten uneingeschränkt zu begrüßen. Handelsrechtlich fehlt es hierfür indessen schlicht an einer entsprechenden gesetzlichen Grundlage, sodass Hard- und Software in der Handelsbilanz – abgesehen von geringwertigen und von kurzlebigen Vermögensgegenständen – weiterhin planmäßig über die betriebsgewöhnliche Nutzungsdauer abgeschrieben werden muss. Nur auf diese Weise ist in der Handelsbilanz ein rechtssicheres Vorgehen gewährleistet. Für die Festlegung der betriebsgewöhnlichen Nutzungsdauer von Hard- und Software ist handelsrechtlich grundsätzlich die wirtschaftliche Nutzungsdauer maßgeblich. Diese ist unter Berücksichtigung der Gegebenheiten im jeweiligen Einzelfall vorsichtig zu schätzen. Dabei dürfte im Bereich von Hard- und Software im Fall von Nutzungsdauerschätzungen von mehr als drei Jahren angesichts des technologischen Fortschritts generell eine erhöhte Begründungspflicht seitens der bilanzierenden Unternehmen bestehen.
This paper assesses the relationship between decision util-ity and experienced utility of recreational nature visits.The former is measured as the travel cost to reach that siteas routinely used by the travel cost method (TCM), andthe latter is operationalized through visit-related subjec-tive well-being (SWB). As such, the analysis is a test ofconvergent validity by examining whetherex anteTCM-based assessment of recreational value reflecting decisionutility corresponds to statedex postSWB, reflecting expe-rienced utility. It explores to what extent utility revealedby counts of nature visits are associated with self-reported,visit-related SWB relating to that same visited site. Theanalysis uses two existing datasets providing informationon (i) 3672 recreational visits to green/blue spaces inEngland over the course of four years and (ii) 5937 recrea-tional visits to bluespace sites across 14 European coun-tries over one year. Results show a positive associationbetween travel cost and visit-related SWB while control-ling for trip frequency and a large set of covariates,suggesting convergent validity of the two utility concepts.A breakdown by travel mode suggests this relationshiponly holds for trips involving motorized transport and isnot present for habitual, chore-like walking visits to therecreational site.
Seit Jahren wird von und in der Sozialen Arbeit Ressourcenorientierung statt Defizitorientierung gefordert. Empowerment und die Ermöglichung von erlebter Selbstwirksamkeit (Agency) sind begründete und weithin
anerkannten Orientierungen für die Praxis. Es geht um den Abbau paternalistischer Strukturen, um parteiliches Miteinander und um Partizipation. Verglichen mit der Jugendhilfe und der Eingliederungshilfe scheint die Wohnungslosenhilfe ein wenig spät dran zu sein. Aber auch in diesem traditionellen Feld der Sozialen
Arbeit hat sich in den letzten Jahren etwas getan.
Der Artikel fragt nach der Bedeutung von sozialer Ungleich-
heit für die Dynamik globaler Produktion. Trotz einer breiten feministischen Debatte zur Rolle von Geschlechterverhältnissen in globalen Wertschöpfungsketten seit den 1970er-Jahren wurde diese Dimension systematisch aus dem Mainstream der weiteren Theorieentwicklung ausgeblendet. Der vorliegende Beitrag schärft den Blick für soziale Ungleichheit in transnationalen Produktionsnetzen, indem zum einen die Verflechtung von bezahlter und unbezahlter sowie formeller und informeller Arbeit beleuchtet wird, die immer auch geschlechtlich strukturiert ist. Zum anderen wird die Bedeutung privater Haushalte für die Aneignung von Mehrwert durch (transnationale) Unternehmen thematisiert, die den Zusammenhang von produktiver und reproduktiver Sphäre sichtbar macht. Akkumulation in globalen Wertschöpfungsketten basiert auf der gezielten Ausnutzung von Ungleichheit und Diskriminierung, die auf der Verflechtung unterschiedlicher Ungleichheitsdimensionen wie Geschlecht, Ethnizität/Race, Klassen- bzw. Kastenzugehörigkeit, Alter oder Region beruhen. Eine intersektionale Perspektive auf Ungleichheit ist deshalb unabdingbar, um die komplexen Macht- und Herrschaftsverhältnisse zu verstehen und entsprechende Gegenmaßnahmen entwickeln zu können.
The dominant literature on the development of the EU's new economic governance regime suggests that it constitutes another step towards integration in the European fiscal policy framework. However, I argue that this limited view neglects the politics of labour that underlies European monetary integration. In the euro area competitiveness adjustment is promoted, which means in practice fostering and facilitating the confrontation of workers by employers in order to keep unit labour costs down. The new economic governance reforms consistently reinforced this policy-making logic. Its central innovation was the systematization and 'hardening' of the macroeconomic surveillance framework beyond fiscal policy, which created new competences at the EU level to intervene in national labour market policies, including wages. This is what is actually new about the new economic governance; marking a recent key moment in European monetary integration and reinforcing the politics of labour underlying it.
AbstractThis paper examines the influence of the six World Governance Indicators (WGIs), as defined by the World Bank, on the real GDP growth of five emerging markets, the BRICS (Brazil, Russia, India, China, and South Africa) countries, and three advanced economies, the United States, Germany and Japan. The analysis is based on a panel data set containing the six WGIs along with further macroeconomic variables (government debt, external debt, current account balance, trade balance, budget balance, foreign exchange rate and short-term interest rate), with annual data from 1996 to 2018. We find that regulatory quality has a positive impact on economic growth, an effect that remains stable across all robustness tests. This indicates that a sound regulatory environment stimulates economic growth. We also find a negative impact of rule of law on economic growth, but this effect is not robust. The literature, however, documents a negative effect from income to rule of law, expressing that higher income does not necessarily lead to a demand for better institutions. A principal component analysis on the WGIs shows that governance is diverse across countries, while stable over time. The first two PCs capture more than 95% of the WGIs variance and are able to cluster emerging and developed markets.
Supply chain viability (SCV) is an emerging concept of growing importance in operations management. This paper aims to conceptualize, develop, and validate a measurement scale for SCV. SCV is first defined and operationalized as a construct, followed by content validation and item measure development. Data have been collected through three independent samplings comprising a total of 558 respondents. Both exploratory and confirmatory factor analyses are used in a step-wise manner for scale development. Reliability and validity are evaluated. A nomological model is theorized and tested to evaluate nomological validity. For the first time, our study frames SCV as a novel and distinct construct. The findings show that SCV is a hierarchical and multidimensional construct, reflected in organizational structures, organizational resources, dynamic design capabilities, and operational aspects.
The findings reveal that a central characteristic of SCV is the dynamic reconfiguration of SC structures in an adaptive manner to ensure survival in the long-term perspective. This research conceptualizes and provides specific, validated dimensions and item measures for SCV. Practitioner directed guidance and suggestions are offered for improving SCV during the COVID-19 pandemic and future severe disruptions.
Recently, a number of structured funds have emerged as public-private partnerships with the intent of promoting investment in renewable energy in emerging markets. These funds seek to attract institutional investors by tranching the asset pool and issuing senior notes with a high credit quality. Financing of renewable energy (RE) projects is achieved via two channels: small RE projects are financed indirectly through local banks that draw loans from the fund’s assets, whereas large RE projects are directly financed from the fund. In a bottom-up Gaussian copula framework, we examine the diversification properties and RE exposure of the senior tranche. To this end, we introduce the LH++ model, which combines a homogeneous infinitely granular loan portfolio with a finite number of large loans. Using expected tranche percentage notional (which takes a similar role as the default probability of a loan), tranche prices and tranche sensitivities in RE loans, we analyse the risk profile of the senior tranche. We show how the mix of indirect and direct RE investments in the asset pool affects the sensitivity of the senior tranche to RE investments and how to balance a desired sensitivity with a target credit quality and target tranche size.
Businesses and governments are becoming increasingly concerned about the resilience of supply chains and calling for their review and stress testing. In this conceptual essay, we theorize a human-centred ecosystem viability perspective that spans the dimensions of resilience and sustainability and can be used as guidance for the conceptualization of supply chain resilience analysis in the presence of long-term crises. Subsequently, we turn to the technological level and present the digital supply chain twin as a contemporary instrument for stress testing supply chain resilience. We provide some implementation guidelines and emphasize that although resilience assessment of individual supply chains is important and critical for firms, viability analysis of intertwined supply networks and ecosystems represents a novel and impactful research perspective. One of the major outcomes of this essay is the conceptualization of a human-centred ecosystem viability perspective on supply chain resilience.
Für eine seriöse Beurteilung der Verfassungsmäßigkeit von Gesetzen zur Regulierung des landwirtschaftlichen Bodenmarkts und zu einer Rechtsfolgenabschätzung sind agrarökonomische und statistische Erkenntnisse notwendig. Der Beitrag trägt vorhandes Wissen zusammen und macht gleichzeitig Lücken aus. Weiterhin werden die Handlungsoptionen des Gesetzgebers erörtert. Letztlich wird auch das Augenmerk auf den Verwaltungsvollzug gelenkt.
Sraffian supermultiplier models, as well as Kaleckian distribution and growth models that make use of non-capacity creating autonomous demand growth to cope with Harrodian instability, have paid little attention to the financial side of autonomous demand growth as the driver of the system. Therefore, we link the issue of Harrodian instability in Kaleckian models driven by non-capacity creating autonomous demand growth with the associated financial dynamics. For a simple model with autonomous government expenditure growth, zero interest rates and no consumption out of wealth, we find that adding debt dynamics does not change the results obtained by Skott (2017) based on Lavoie's (2016) model without debt, each published in this journal. Hence, in this simple model, the long-run equilibrium is stable if Harrodian instability is not too strong and the autonomous growth rate does not exceed a maximum given by the long-run equilibrium saving rate. Introducing interest payments on government debt as well as consumption out of wealth into the model, however, changes the stability requirements: First, the autonomous growth rate of government expenditures should not fall short of the exogenous monetary interest rate. Second, this growth rate should not exceed a maximum given by the saving rate in the long-run equilibrium net of the propensity to consume out of wealth. Third, Harrodian instability may be almost as strong as in the simple model without violating long-run overall stability, particularly if the propensity to consume out of wealth is low. We claim that irrespective of the relevance or irrelevance of Harrodian instability, it is necessary to introduce financial variables into models driven by non-capacity creating autonomous demand in order to assess the long-run (in-)stability and sustainability of growth.
The author investigates the different influences of labor shortage on wages in firms with or without collective bargaining agreements. In addition to training, technological solutions, and organizational flexibility, employers can also offer higher wages at a constant employment level to fill vacancies if the current payments are lower than the marginal revenue of the workers. Firms with collective bargaining agreements probably already pay wages according to marginal revenue or, in the case of rent sharing, above it, and the remuneration is probably also not adjusted. Using wage regressions with panel data for German establishments, this paper shows that collective bargaining and a lack of skilled workers can lead to higher wages. However, the latter only applies to firms that are not bound by collective agreements. Hence, wage differentials between these firms decrease, providing further explanation for a countercyclical development of the wage premium from the collective bargaining agreement.
Produktinnovationen und Produktmodifikationen in der Versicherungswirtschaft zwischen 2006 und 2017
(2020)
Die vorliegende empirische Untersuchung erfasst die Produkt-innovationen und Produktmodifikationen im deutschen Versicherungsmarkt für Pri-vatkunden; sie schließt an eine frühere Erhebung von 1996 bis 2005 an und un-tersucht die weitere Entwicklung der Produktneuerungen zwischen 2006 und 2017.Im theoretischen Teil werden begriffliche Grundlagen geklärt, die förderlichen undhinderlichen Rahmenbedingungen der Neuproduktentwicklung reflektiert sowie Ar-beitshypothesen abgeleitet. Im empirischen Teil werden im Privatkundengeschäft1457 Produktneuerungen identifiziert, davon sind 79 Produktinnovationen und 1378Produktmodifikationen. Damit hat die Anzahl der Produktneuerungen im Vergleichzum früheren Zeitraum deutlich zugenommen und sich von durchschnittlich 65auf 121 Produkte pro Jahr fast verdoppelt. Nach wie vor gibt es mit fast 95%der Produktneuerungen erheblich mehr Produktmodifikationen als Produktinnovati-onen. Sowohl in der Lebens-, als auch in der Krankenversicherung wird nach wie vorein Großteil der Produktneuerungen durchpolitisch-rechtliche Anstöße verursacht.Klassische Lebensversicherungsprodukte mit Garantiezins werden zunehmend vonAlternativen ohne Garantien ersetzt. In der Schaden-/Unfallversicherung sind Pro-duktneuerungen demgegenüber oft Technologie- oder Risiko-induziert. Mithin hatdas Produktneuerungsgebaren der Versicherer im deutschen Privatkundenmarkt inden zurückliegenden 12 Jahren – wenngleich auf moderatem Niveau – offensichtlichzugenommen, und das in allen Versicherungszweiggruppen.
In this article, the main events of political life in Portugal are discussed. It includes a report on general elections in 2022, the formation of a new Socialist absolute majority government led by Prime Minister Antonio Costa, and major parliamentary decisions and debates. The year 2022 started with early general elections, strengthening the ruling Socialist Party, which won a majority of seats in the national Parliament. However, it took some time for the new government to learn to govern in the new context.
In 2021, Portuguese politics was strongly affected by the Covid-19 pandemic. In this constraining context, the Portuguese population went twice to the polls in presidential and local elections. Moreover, the Portuguese government was the holder of the presidency of the Council of the European Union. Throughout the year, the Portuguese government negotiated with the political parties to get the 2022 budget approved. However, most opposition parties rejected the budget for different reasons. Therefore, the President of the Republic dissolved Parliament and announced early elections for 30 January 2022. Although it was a difficult year, Portugal was able to implement an aggressive vaccination programme, which led to a high vaccination coverage of 80 per cent of the population.
In the recent years, research on the conditions, under which members of the host countries such as Germany perceive refugees as threatening and respond with negative attitudes, has increased. However, little attention has been given to the implications that subjective perceptions of threat among the host community may have for their own psychological health. Using integrated threat theory, the current study examined the relationships between perceived threats, person-centered antecedents in intercultural settings, and psychological distress among Germans, who reflected on incoming refugees. Using a survey company, a sample (N = 1000) was recruited, which matched the German census regarding central demographics. Participants completed a cross-sectional online survey with validated self-report measures. Assessments covered four perceived threat types (intergroup anxiety, symbolic and realistic threat, negative stereotypes), person-related antecedents (social identity as German, quantity and quality of prior intercultural contact), and psychological distress. Applying structural equation modeling, we found that high social identification as German was related to greater perceptions of symbolic/realistic threat, stronger negative stereotypes and to more intergroup anxiety. Vice versa, high quality of prior intercultural contact experiences was associated with a decrease of all threat types. The quantity of prior intercultural contact showed almost no relations to perceived threats. In terms of indirect effects, greater quality of contact predicted less distress, and greater identity as German predicted more distress, both via symbolic/realistic threat and intergroup anxiety. Taken together, perceiving refugees as a threatening outgroup may signify a self-harming risk, while high quality of intercultural relations may indirectly enhance health
In the context of global democratic crises and pervasive neoliberal policies, civil society organizations (CSOs) play a critical role in promoting democratic processes and advancing social change on local, national, and transnational scales. However, such organizations also (need to) grapple with how they themselves put social justice and democratic principles into practice, and resist coloniality within. This article examines these questions in the case of People Powered–Global Hub for Participatory Democracy, a recently found transnational CSO that advocates globally for participatory democracy as a mechanism for social change and employs these principles in its own governance and operations. The analysis focusses on the creation of People Powered and its first year of practice. Drawing upon decolonial frameworks—and based on our own experiences as founding members of People Powered and our reading of interviews and documents—we identify concrete practices through which the organization seeks to enact epistemic justice, shift power, and emphasize relationality. We argue that People Powered's decolonial roots, collectively articulated values and commitments, radical transparency, and its consistent employment of meaningful participation and reflexivity have built and are likely to sustain this transnational solidarity for social change. At the same time and perhaps critical for fostering solidarity and social change in the long term, People Powered embraces, rather than evades, tensions and contradictions that emerge in these efforts.
Unter den derzeit rund 39.000 Planungsbüros in Deutschland steht bei vielen hundert in den nächsten Jahren eine Nachfolgeregelung an. Dieser Artikel befasst sich daher intensiv mit dem Thema der Unternehmensnachfolge und gibt Einblicke in die unterschiedlichen Vorstellungen, Herausforderungen und gewünschten Hilfestellungen aus Perspektive Abgebender und Übernehmender der Fachrichtungen Architektur, Innenarchitektur, Landschaftsarchitektur und
Stadtplanung. Die Analyse beruht auf einer empirischen Umfrage der Architektenkammer Berlin unter wissenschaftlicher Begleitung durch das EMF Institut. Darüber hinaus wird erstmalig eine Schätzung berechnet, wie hoch die Anzahl der zur Nachfolge anstehenden Planungsbüros in Deutschland für die nächsten fünf Jahre ist. Des Weiteren liefert dieser Artikel eine kompakte Zusammenfassung über die Besonderheiten der unterschiedlichen Perspektiven und zeigt die zentralen Erkenntnisse auf.
Models of labor demand usually use cost or production functions to derive profit-maximizing firm performance. These models often rely on the assumption of symmetrical behavior,i.e., the response to a positive or negative wage shock of the same relative size is identical to theshock, and the estimated labor demand elasticities are the same for increasing and decreasingemployment. However, behavioral economics models like loss aversion and endowment effectsquestion the assumption of symmetry in labor demand. In addition, the influence of a labor shortageshould be reflected in the investigations. Estimations of Fractional Panel Probit models for threedifferent skill levels are applied to evaluate these findings with a large panel of Germanestablishments. The results indicate asymmetrical structures for long-run own-wage elasticities andfor some cross-wage elasticities, putting some doubt on the assumption of strict rationality in labordemand and indicating the influence of labor shortages.
Auf Basis des Great Eight-Kompetenzrahmens stellt dieser Beitrag der Zeitschrift Gruppe. Interaktion. Organisation. (GIO) eine Studie zu den Kompetenzanforderungen an Projektleiter*innen in hochdigitalisierten Arbeitsumgebungen der agilen Softwareentwicklung vor und definiert den zugehörigen Führungserfolg. Es wurden elfEinzelinterviews mit Expert*innen eines internationalen IT-Dienstleisters durchgeführt, die verschiedene Rollen im Kontext der Softwareentwicklung ausfüllten. Die Interviews wurden mittels qualitativer Inhaltsanalyse anhand eines Kategoriensystems computergestützt ausgewertet. Es konnte ein Anforderungsprofil identifiziert werden, das 20 Kompetenzfacetten im Sinne leistungsrelevanter Verhaltensweisen umfasst. Eine bis drei Kompetenzfacetten ließen sich jeweils einer von 12 übergeordneten Kompetenzdimensionen zuordnen, wobei jede Domäne der Great Eight durch mindestens eine Kompetenzdimension repräsentiert war. Die Domänen Leading and Deciding (Motivationsfähigkeit; Mitarbeiterförderung), Interacting and Presenting (Kommunikationsfähigkeit; Konfliktfähigkeit) sowie Analyzing and Interpreting (Kenntnisse IT-Branche; Überblickswissen Softwareentwicklung; agile Arbeitsmethoden) umfassten jeweils zwei bzw. drei Kompetenzdimensionen.
Die restlichen fünf Domänen wurden jeweils durch eine Kompetenzdimension abgebildet (Supporting und Cooperating: Teamfähigkeit; Creating and Conceptualizing: Offenheit; Organizing and Executing: Zeit- und Ressourcenmanagement; Adapting and Coping: Proaktiver Umgang mit Fehlern; Enterprising and Performing: Begeisterungsfähigkeit für Softwareentwicklung). Die Domänen Analyzing and Interpreting sowie Enterprising and Performing bilden Kompetenzanforderungen ab, die spe-
zifisch für den Arbeitskontext der agilen Softwareentwicklung sind. Führungserfolg liegt vor, wenn lauffähige Softwareressourcen effizient nach Kundenwünschen entwickelt wird und die Teammitglieder gleichzeitig eine hohe Arbeitszufriedenheit berichten. Zusammenfassend lassen sich Kompetenzanforderungen an Projektleiter*innen in digitalisiert und agil agierenden Softwareentwicklerteams anhand der Great Eight konzeptualisieren, wobei das Anforderungsportfolio vier tätigkeitsfeldspezifische und acht kontextunabhängige Kompetenzdimensionen vereint, die sich jeweils anhand relevanter Verhaltensweisen für den Führungsalltag definieren lassen.
The coronavirus (COVID-19) outbreak shows that pandemics and epidemics can seriously wreak havoc on supply chains (SC) around the globe. Humanitarian logistics literature has extensively studied epidemic impacts; however, there exists a research gap in understand-ing of pandemic impacts in commercial SCs. To progress in this direction, we present a systematic analysis of the impacts of epidemic outbreaks on SCs guided by a structured lit-erature review that collated a unique set of publications. The literature review findings sug-gest that influenza was the most visible epidemic outbreak reported, and that optimization of resource allocation and distribution emerged as the most popular topic. The streamlining of the literature helps us to reveal several new research tensions and novel categorizations/classifications. Most centrally, we propose a framework for operations and supply chain management at the times of COVID-19 pandemic spanning six perspectives, i.e., adap-tation, digitalization, preparedness, recovery, ripple effect, and sustainability. Utilizing the outcomes of our analysis, we tease out a series of open research questions that would not be observed otherwise. Our study also emphasizes the need and offers directions to advance the literature on the impacts of the epidemic outbreaks on SCs framing a research agenda for scholars and practitioners working on this emerging research stream.
Shark incidents are rare and graphic events, and their
consequences can influence the behavior of beach users,
including bathers, to a great extent. These incidents can
be thought of as a fearsome risk that may lead decision
makers to overreact or respond with inaction. This paper
examines the reaction of recreational beach users, includ-
ing bathers, to changes in the risk of shark incidents. In
addition to valuing recreational visits to Durban Beach,
South Africa, we study the reaction of beach visitors to a
hypothetical scenario in which protective shark nets,
deployed in coastal waters to protect bathers, are to be
removed. To examine potential heterogeneity of the treat-
ment effect in a travel cost-contingent behavior model, we
develop a semiparametric multivariate Poisson lognormal
(MPLN) model to jointly analyze observed and stated visit
counts. Results show that removing protective shark nets
at Durban beach would decrease recreational visits by
more than 20%. Applying the semiparametric MPLN
model we further find that both the value of a recreational
visit and the predicted change in visitation rates vary as a
function of whether recreationists usually enter the water,
whether they have heard of previous shark incidents, and
their general risk attitude.
Background
In light of their experiences on the refuge and upon their arrival in the receiving society, refugees may have differentiated needs regarding health care. However, negative attitudes of the members of the receiving society and a lack of information pose as barriers for refugees when trying to access health care services. In that sense, it is largely unknown, which antecedents positively affect Germans’ perception of information barriers that refugees face. Based on an extended version of the Empathy-Attitude-Action model, this study examined selected predictors of problem awareness in the form of perceived information barriers that refugees face, emphasizing the role of positive intercultural contact experiences.
Methods
A sample of members of the receiving society, here: Germans (N = 910) completed a cross-sectional online survey with validated self-report measures. From the perspective of Germans, assessments covered positive intercultural contact, attitudes on refugees’ rights, the recognition of refugees’ socio-emotional support needs as a form of cognitive empathy, and the perception of refugees’ information barriers when accessing health care. We conducted structural equation modeling to examine hypothesized latent associations and specified three different models with unidirectional paths between the study variables, each allowing another direct path from intercultural contact to the variables. We determined the best model using the chi-square-difference test and tested for indirect effects along the paths through bias-corrected bootstrapping.
Results
Our results show consistency with the Empathy-Attitude-Action model. We found Germans’ cognitive empathy toward refugees to be associated with more positive attitudes and a greater awareness of refugees’ information barriers. We further found more positive intercultural contact to be associated with greater cognitive empathy toward refugees and with more positive attitudes. While these contact experiences showed a slightly direct negative effect on Germans’ perception of refugees’ information barriers to accessing health care, the indirect effects via cognitive empathy and positive attitudes were positive.
Conclusion
Previous positive intercultural contact may be directly and indirectly linked to greater awareness for refugees, helping Germans as the receiving community (1) to become more empathetic toward refugees, (2) to improve their attitudes toward refugees’ rights and to (3) raise consciousness for information barriers that refugees face when trying to access health care services.
Combinations of art and products are a classic and current topic. Examples like the collaboration of the Medici with artists in the Renaissance or the logo development of Chupa Chups by Salvador Dali are historical examples. The BMW art cars by Jeff Koons and Cao Fei or the art‐based special editions of Louis Vuitton bags are current best practices. All these cases expected a positive impact of art on the product or brand evaluation. This spillover effect was coined “art infusion effect” by Hagtvedt and Patrick. This, as well as further studies on the art infusion effect, are predominantly concerned with classical fine arts. However, despite an observable increase of urban arts‐brands collaborations, the effects of these have not been researched. Our study determines that graffiti and street art are perceived by consumers as art. To confirm the art infusion effect for urban art, a laboratory experiment was conducted. The presence of urban art has a favourable influence on the evaluation of products. These results replicate and extend the findings of Hagtvedt and Patrick. As drivers of the urban art infusion effect, we also identify two additional drivers: the fit between the art and the product and the “lifestyle perception”.
Exiting the COVID-19 pandemic: after-shock risks and avoidance of disruption tails in supply chains
(2021)
Entering the COVID-19 pandemic wreaked havoc on supply chains. Reacting to the pandemic and adaptation in the “new normal” have been challenging tasks. Exiting the pandemic can lead to some after-shock effects such as “disruption tails.” While the research community has undertaken considerable efforts to predict the pandemic’s impacts and examine supply chain adaptive behaviors during the pandemic, little is known about supply chain management in the course of pandemic elimination and post-disruption recovery. If capacity and inventory management are unaware of the after-shock risks, this can result in highly destabilized production–inventory dynamics and decreased performance in the post-disruption period causing product deficits in the markets and high inventory costs in the supply chains. In this paper, we use a discrete-event simulation model to investigate some exit strategies for a supply chain in the context of the COVID-19 pandemic. Our model can inform managers about the existence and risk of disruption tails in their supply chains and guide the selection of post-pandemic recovery strategies. Our results show that supply chains with postponed demand and shutdown capacity during the COVID-19 pandemic are particularly prone to disruption tails. We then developed and examined two strategies to avoid these disruption tails. First, we observed a conjunction of recovery and supply chain coordination which mitigates the impact of disruption tails by demand smoothing over time in the post-disruption period. Second, we found a gradual capacity ramp-up prior to expected peaks of postponed demand to be an effective strategy for disruption tail control.
This paper examines empirically the importance of equity
preferences for the formation of international environmen-
tal agreements (IEA) for transboundary pollution control.
Although it has been shown theoretically that the existence
of equity preferences among countries considering an IEA
increases the chances for formation and stability of a coali-
tion, empirical assessments of such preferences have been
limited to climate change mitigation and single-country
studies. We consider the case of marine plastic pollution, of
which a large share consists of food and beverage con-
tainers, representing a transboundary pollution control
problem of increasing policy concern, with properties that
lead to distinct considerations for equity and the sharing of
abatement costs. We employ a coordinated choice experi-
ment in the United Kingdom and United States to assess
preferences for abatement-cost allocations in a marine plas-
tics IEA. Pairs of cooperating countries and the relative
allocation of abatement costs are varied experimentally.
Results show systematic aversion to both advantageous and
disadvantageous inequality with respect to abatement costs
but also that the relative strength of advantageous and dis-
advantageous inequality aversion differs across countries.
Across both countries, there is evidence that left-leaning
voters generally favor more equal international sharing of
abatement costs. Differences of these results from the case
of greenhouse gas emission reduction, and implications for
current efforts to establish a legally binding global treaty on
marine plastic pollution, are discussed.
Scholars have suggested that design thinking and effectuation theory may enrich each other. However, to date, we lack deeper theorizing and empirical evidence to further advance this valuable discourse for the benefit of innovation management. Our qualitative study draws on 41 in-depth interviews with Australian designer-founders, with the aim to provide a theoretical perspective on and empirical insights into the relationship between the behavioral practices of design thinking and the cognitive principles of effectuation. The contributions are twofold. First, our study explains how design thinking practices enable designer-founders to enact the cognitive principles of effectuation. Uncovering these “entrepreneurial ways of designing” provides an explanation for the effectiveness of design thinking for entrepreneurial innovation and new venture creation. Second, our study sheds light on the ways in which designer-founders interpret effectuation principles through the professional values and norms embodied in design thinking. These “designerly ways of entrepreneuring” resemble particular, normative interpretations of effectual action. By doing so, our study offers empirical substantiation and theoretical elaboration of the ways in which design thinking functions as an approach for entrepreneurial innovation and new venture creation. Through shedding light on the “entrepreneurial ways of designing” and “designerly ways of entrepreneuring” exhibited by designer-founders, our research reveals the reciprocal relationship between design thinking and effectuation theory.
Purpose
In a service society, the assessment of climate-relevant environmental impacts of services is of increased importance. In the few Product Category Rules (PCRs) for cleaning services available to date, it is noticeable that employee mobility and service-related management are excluded from the assessment. This practice is critically questioned in the following study. The aim is to show that a calculation of the carbon footprint of services that integrates employee mobility and service-related management provides a better basis for finding ways to reduce their environmental impact.
Methods
Key figures on the CO2e emissions of services are examined in exemplary case studies using the example of cleaning, maintenance and reception with regard to the possible share of emissions caused by employee mobility and service-related management activities. For the case studies located in Germany, characteristic values of the equipment, operating materials or mobility used for the service are obtained from available Environmental Product Declarations (EPDs). In the absence of EPDs, a simplified estimate is made according to the VERUM method based on the proportion of materials in the product. The case studies compare the carbon footprint of a service by omitting and including employee mobility and service-related management.
Results
The analysed case studies show an impact share between 32 and 69% for employee mobility and between 10 and 26% for service-related management activities in an integrated carbon footprint of services. The emissions caused by employee mobility and service-related management therefore have a dimension that should not be neglected.
Conclusions
From these findings, the necessity is derived to include the emissions from the mobility of operational staff and service-related management in future PCRs for services in order to improve the comparability of services. Optimisation efforts of companies must also start at these points of the service organisation.
Die Bilanzierung digitaler Innovationen weist einen hohen Komplexitätsgrad auf. Auch wenn die IFRS keine spezifischen Rechnungslegungsstandards für Cloud-Verträge und KI-Systeme kennen, ist auf der Grundlage der bestehenden IFRS eine sachgerechte bilanzielle Abbildung möglich. Dabei ist allerdings eine Berücksichtigung der Gegebenheiten im jeweiligen Einzelfall unabdingbar. Software im Rahmen von Cloud Computing fällt in den Anwendungsbereich von IAS 38. Bei der Bilanzierung von SaaS-Verträgen ist zunächst zu prüfen, ob die dortigen Definitions- und Ansatzkriterien erfüllt sind. Bei selbst erstellter Software setzt eine Aktivierung zusätzlich das Vorliegen der speziellen Ansatzkriterien in IAS 38.57 voraus. Liegen die maßgeblichen Kriterien kumulativ vor, besteht eine Aktivierungspflicht. Die Aktivierung von Implementierungskosten hängt nach IAS 38 grundsätzlich von der Aktivierungsfähigkeit der Software ab. Sofern ein immaterieller Vermögenswert aktiviert wird, sind auch die direkt zurechenbaren Kosten zum Erreichen der beabsichtigten Nutzung und damit auch Implementierungskosten zu aktivieren. Implementierungskosten können daneben auch aktivierungsfähig sein, sofern diese einen eigenständigen immateriellen Vermögenswert darstellen, der die Definitions- und die Ansatzkriterien in IAS 38 erfüllt. KI-Systeme sind bilanziell ähnlich wie Anwendungssoftware zu behandeln. Bei Nachweis der Definitions- sowie der allgemeinen Ansatzkriterien gem. IAS 38 gilt eine Aktivierungspflicht als separater immaterieller Vermögenswert. Wird KI selbst erstellt, müssen zusätzlich die speziellen Ansatzkriterien laut IAS 38.57 vorliegen. Zudem ist die gebotene F&E-Phasentrennung nachzuweisen. Im Aktivierungsfall sind Softwarelösungen i.R.v. SaaS-Verträgen bzw. als eigenständige immaterielle Vermögenswerte aktivierte Implementierungskosten grundsätzlich unter dem Bilanzposten „Immaterielle Vermögenswerte“ auszuweisen. Zur Verbesserung des Einblicks in die Vermögenslage bietet sich für aktivierte Implementierungskosten der Unterposten „Computersoftware“ an. Für SaaS dürfte hingegen der Unterposten „Lizenzen“ sachgerecht sein. Bei KI-Systemen ist generell ebenfalls ein Ausweis als „Immaterielle Vermögenswerte“ geboten. Bei einer Untergliederung sind die Unterposten „Computersoftware“ bzw. „Künstliche Intelligenz“ zu empfehlen. Im Rahmen der Erstbewertung ist entgeltlich erworbene Software i.R.v. SaaS-Verträgen mit ihren Anschaffungskosten zu erfassen. Als eigenständige immaterielle Vermögenswerte aktivierte Implementierungskosten sind hingegen im Regelfall mit ihren Herstellungskosten zu bewerten. Bei der Folgebewertung ist i.d.R. auf das Anschaffungskostenmodell zurückzugreifen, sodass eine planmäßige Abschreibung über die Nutzungsdauer vorzunehmen ist. Eine Wertminderung dürfte bei Software i.R.v. SaaS-Verträgen aufgrund der meist nur kurzzeitigen Nutzung lediglich in Ausnahmefällen vorliegen. Gleichwohl ist in regelmäßigen Abständen ein Wertminderungstest nach IAS 36 erforderlich. Die Bewertung von KI-Systemen erfolgt i.d.R. ebenfalls zu fortgeführten Anschaffungs- bzw. Herstellungskosten. Die planmäßige Abschreibung darf linear, degressiv oder leistungsabhängig vorgenommen werden. Da für KI-Systeme üblicherweise weder aktive Märkte noch Vergleichswerte existieren, kommt im Rahmen der Folgebewertung indirekten Schätzverfahren besondere Bedeutung zu.
We contribute to the recent debates on demand and growth regimes in modern finance-dominated capitalism linking them to the post-Keynesian research on macroeconomic policy regimes. We examine the demand and growth regimes, as well as the macroeconomic policy regimes for the big four Eurozone countries, France, Germany, Italy and Spain, for the periods 2001–2009 and 2010–2019. First, our approach supports the usefulness of the identification of demand and growth regimes according to growth contributions of the main demand components and financial balances of the macroeconomic sectors. This allows for an understanding of the demand sources of growth, or stagnation, if there is a lack of demand, of how these sources are financed and of potential financial instabilities and fragilities. Second, when it comes to the macroeconomic policy drivers of demand and growth regimes, as well as their respective changes, we show that the exclusive focus on fiscal policies, as in the previous literature, is too limited and that it is the macroeconomic policy regime which matters here, i.e. the combination of monetary, fiscal and wage policies, as well as the open economy conditions.
AbstractBlack box machine learning models are currently being used for high-stakes decision making in various parts of society such as healthcare and criminal justice. While tree-based ensemble methods such as random forests typically outperform deep learning models on tabular data sets, their built-in variable importance algorithms are known to be strongly biased toward high-entropy features. It was recently shown that the increasingly popular SHAP (SHapley Additive exPlanations) values suffer from a similar bias. We propose debiased or "shrunk" SHAP scores based on sample splitting which additionally enable the detection of overfitting issues at the feature level.
Das Bundesverfassungsgericht hat sich in seinem Beschluss vom 27. September 2022, Az. 1 BvR 2661/21 zum Thüringer Waldgesetz auch mit den Gesetzgebungskompetenzen der Bundesländer befasst. Der Aufsatz analysiert den Inhalt der Entscheidung und leitet daraus Schlussfolgerungen für die Gesetzgebungskompetenzen der Bundesländer für Anteilserwerbe an Unternehmen mit Eigentum (und Besitz) an land- und forstwirtschaftlichen Flächen ab.
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.
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.
Andreas Grimmel, Hrsg. 2020. Die neue Europäische Union. Zwischen Integration und Desintegration
(2021)
In dem von Andreas Grimmel herausgegebenen, 12 Beiträge umfassenden Sammelband vermitteln namhafte Expertinnen und Experten der deutschen Europaforschung ihre neuesten sowohl empirisch gewonnenen als auch theoriegeleiteten Erkenntnisse zum europäischen Integrationsprozess. Der Sammelband richtet sich an einen europapolitisch interessierten Leserkreis in Forschung und Lehre sowie an Studierende an Universitäten und Hochschulen, die einen Master-Studiengang mit Schwerpunkt Europawissenschaften belegen. Nachfolgend wird exemplarisch auf einige der 12 Beiträge kommentierend eingegangen.
Adoption of carbon regulation mechanisms facilitates an evolution toward green and sustainable supply chains followed by an increased complexity. Through the development and usage of a multi-choice goal programming model solved by an improved algorithm, this article investigates sustainability strategies for carbon regulations mechanisms. We first propose a sustainable logistics model that considers assorted vehicle types and gas emissions involved with product transportation. We then construct a bi-objective model that minimizes total cost as the first objective function and follows environmental considerations in the second one. With our novel robust-heuristic optimization approach, we seek to support the decision-makers in comparison and selection of carbon emission policies in supply chains in complex settings with assorted vehicle types, demand and economic uncertainty. We deploy our model in a case-study to evaluate and analyse two carbon reduction policies, i.e., carbon-tax and cap-and-trade policies. The results demonstrate that our robust-heuristic methodology can efficiently deal with demand and economic uncertainty, especially in large-scale problems. Our findings suggest that governmental incentives for a cap-and-trade policy would be more effective for supply chains in lowering pollution by investing in cleaner technologies and adopting greener practices.
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.