@book{PallaufSchoentag, author = {Pallauf, Rupert and Sch{\"o}ntag, J{\"u}rgen}, title = {Bewertung von aus F\&E-Projekten resultierenden immateriellen Verm{\"o}genswerten}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3 96256-006-5}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-33736}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {18}, abstract = {Selbst geschaffene immaterielle Verm{\"o}genswerte haben oftmals einen entscheidenden Anteil am Unternehmenserfolg und -wert, insbesondere bei forschungsintensiven Unternehmen. Die monet{\"a}re Bewertung dieser immateriellen Verm{\"o}genswerte stellt jedoch vielfach eine Herausforderung dar. In diesem Beitrag wird ein Konzept vorgestellt, mit dem die aus F\&E-Projekten resultierenden immateriellen Verm{\"o}genswerte praxisorientiert bewertet werden k{\"o}nnen. Die Ergebnisse eines Praxisprojekts belegen dar{\"u}ber hinaus die Bedeutung immaterieller Verm{\"o}genswerte in Bezug auf die Wertschaffung von F\&E-Abteilungen in forschungsintensiven Unternehmen.}, subject = {Forschung und Entwicklung}, language = {de} } @article{SommoggyGrepmeierCurbach, author = {Sommoggy, Julia von and Grepmeier, Eva-Maria and Curbach, Janina}, title = {Health Literacy-Sensitive Counselling on Early Childhood Allergy Prevention}, series = {International Journal of Environmental Research and Public Health}, volume = {19}, journal = {International Journal of Environmental Research and Public Health}, number = {7}, publisher = {MDPI}, address = {Basel}, doi = {10.3390/ijerph19074182}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:355-epub-520757}, pages = {1 -- 16}, abstract = {In Germany, midwives are involved in extensive antenatal and postnatal care. As health professionals, they can play a key role in strengthening health literacy (HL) of parents on how to prevent chronic allergic diseases in their children. The objective of this study is to explore midwives' perspectives regarding HL-sensitive counselling in early childhood allergy prevention (ECAP). Twenty-four qualitative semi-structured interviews were conducted with midwives, and data were analyzed using qualitative content analysis. Only a small number of study participants were aware of HL as a concept. However, most of these use screening and counselling strategies which consider individual information needs and which support parental HL. HL sensitivity in counselling is largely based on the midwives' "gut feelings" and counselling experience, rather than on formal education. The midwives were largely aware of evidence-based ECAP recommendations; however, allergy prevention was not seen as a stand-alone topic but as part of their general counselling on infant feeding and hygiene. They found parents to be more open to receiving complex prevention information during antenatal counselling. In order to strengthen midwives' roles in HL-sensitive ECAP counselling, their formal education should provide them with explicit HL knowledge and counselling skills. ECAP should be an inherent part of antenatal care.}, language = {en} } @techreport{BraunWilson, type = {Working Paper}, author = {Braun, Carina N. and Wilson, Edith E.}, title = {Berufswahl Professur an einer Hochschule f{\"u}r angewandte Wissenschaften: Forschungsstand und Forschungsagenda}, publisher = {OTH Regensburg}, address = {Regensburg}, doi = {10.35096/othr/pub-5198}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-51988}, pages = {47 S.}, subject = {Hochschullehrer}, language = {de} } @article{WeissGarloff, author = {Weiss, Matthias and Garloff, Alfred}, title = {Skill-biased technological change and endogenous benefits: The dynamics of unemployment and wage inequality}, series = {Applied Economics}, volume = {43}, journal = {Applied Economics}, number = {7}, publisher = {Taylor \& Francis}, issn = {1466-4283}, doi = {10.1080/00036840802599933}, url = {http://nbn-resolving.de/urn:nbn:de:0168-ssoar-242195}, pages = {811 -- 821}, abstract = {In this paper, we study the effect of skill-biased technological change on unemployment and wage inequality in the presence of a link between social benefits and average income. In this case, an increase in the productivity of skilled workers and hence their wage leads to an increase in average income and hence in benefits. The increased fallback income, in turn, makes unskilled workers ask for higher wages. As higher wages are not justified by respective productivity increases, unemployment rises. More generally, we show that skill-biased technological change leads to increasing unemployment of the unskilled and to a moderately increasing wage inequality when benefits are endogenous. The model provides a theoretical explanation for diverging dynamics in wage inequality and unemployment under different social benefits regimes: Analyzing the social legislation in 14 countries, we find that benefits are linked to the evolution of average income in Continental Europe but not in the U.S. and the UK. Given this institutional difference, our model predicts that skill-biased technological change leads to rising unemployment in Continental Europe and rising wage inequality in the U.S. and the UK....}, language = {en} } @book{RoeslSeitzToedter, author = {R{\"o}sl, Gerhard and Seitz, Franz and T{\"o}dter, Karl-Heinz}, title = {Besser ohne Bargeld? - Gesamtwirtschaftliche Wohlfahrts-verluste der Bargeldabschaffung}, address = {Regensburg}, organization = {Ostbayersiche Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-000-3}, doi = {10.35096/othr/pub-793}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7937}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {33}, abstract = {To broaden the operational scope of monetary policy, several authors suggest cash abolishment as an appropriate means of breaking through the zero lower bound. The key question in this respect is: What are the costs of such a proposal? We argue that the welfare costs of bypassing the zero lower bound can be dealt with analytically and empirically by assuming negative interest rates on cash holdings. Adopting a money-in-the-utility-function (MIU) model, we measure the welfare loss in terms of theamount needed to compensate consumers (compensated variation), and as excess burden (deadweight loss) imposed on the economy. Firstly, we gauge the welfare effects of abolishing cash, both, for the Euro area and for Germany, and we perform several robustness checks. Secondly, we broaden the analysis by taking into account the liquidity services of assets included in the monetary aggregates M1 and M3, and we contrast the results for the year 2015 with those for the pre-crisis period 2005. Our findings suggest that the welfare losses of negative interest rates incurred by consumers and society are large, notably if implemented in a low interest rate environment. Imposing a negative interest rate of 3 percent on cash holdings and reducing the interest on all assets included in M3 creates a deadweight loss of € 62bn for euro area and of €18bn for Germany. The annual compensation required by consumers in the euro area as well as in Germany is equivalent to 2.2 percent of GDP or about €700 per capita. Thus, stepping into deep negative interest rates turns out to be a very costly economic experiment, leaving aside the potential risks and negative side effects of protracted and intensified unconventional monetary policy.}, language = {de} } @book{DollRosenthalVolkenandetal., author = {Doll, Jens and Rosenthal, Beatrice and Volkenand, Jonas and Hamella, Sandra}, title = {Nowcasting des deutschen BIP}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-001-0}, doi = {10.35096/othr/pub-794}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7947}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {26}, abstract = {Obgleich es zahlreiche Institutionen gibt, die das deutsche Bruttoinlandsprodukt vorhersagen, mangelt es aktuell an sogenannten „Nowcasting"-Modellen, deren Prognoseg{\"u}te mit jedem neu verf{\"u}gbaren, das deutsche Bruttoinlandsprodukt beeinflussenden Datenpunkt verbessert wird. In der folgenden Arbeit wird ein Konzept entwickelt und getestet, das auf Basis einer Bottom-up-Modellierung Nowcasting-Prognosen f{\"u}r das deutsche Bruttoinlandsprodukt erm{\"o}glicht. Hierbei bringt es mit der verwendeten Kombination von Modellen einen neuen Ansatz in die aktuelle Literatur des Nowcasting f{\"u}r das deutsche Bruttoinlandsprodukt ein. Durch die diversifizierte Vorhersage der einzelnen Komponenten ist neben einer verbesserten Prognoseg{\"u}te ebenfalls eine dezidierte Interpretation des wirtschaftlichen Geschehens m{\"o}glich. Das vorgestellte Prognosemodell zeigt in einem Pseudo Out of Sample Test eine gute Prognoseleistung im Vergleich zu Benchmark-Modellen und kann insbesondere in Krisenzeiten mit geringen Prognosefehlern {\"u}berzeugen.}, language = {de} } @misc{BraunWilson, author = {Braun, Carina N. and Wilson, Edith. E.}, title = {Professor:innen an HAW - Berufswahl zwischen Lehre, Forschung \& Transfer}, series = {Strategische Entwicklung von Hochschulen f{\"u}r Angewandte Wissenschaften Zur Bedeutung von Forschung \& Transfer, 28-29. September 2023, HIS-HE, Hannover}, journal = {Strategische Entwicklung von Hochschulen f{\"u}r Angewandte Wissenschaften Zur Bedeutung von Forschung \& Transfer, 28-29. September 2023, HIS-HE, Hannover}, abstract = {Professor:innen an HAW - Berufswahl zwischen Lehre, Forschung \& Transfer richtet sich ausgehend von dem Forschungsprojekt ZAP.Karrierewege (Teilprojekt von ZAP.OTHR) darauf, Herausforderungen der Personalgewinnung zu untersuchen und diese mit konkreten Handlungsempfehlungen zu verbinden.}, language = {de} } @masterthesis{Silber, type = {Bachelor Thesis}, author = {Silber, Dietrich}, title = {Bilanzierung nach IFRS}, address = {Regensburg}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-1827}, school = {Ostbayerische Technische Hochschule Regensburg}, subject = {Bilanzierung}, language = {de} } @book{LandstorferGroll, author = {Landstorfer, Elke and Groll, Thomas}, title = {Sustainability in Business - What drives Corporate Social Responsibility?}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-002-7}, doi = {10.35096/othr/pub-795}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7955}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {38}, abstract = {This article analyzes what drives companies to implement sustainable practices in business. A description of how sustainability affects business shall give an exemplified picture of sustainable corporate behavior. The term 'sustainability' is described. The approach of the three dimensions of sustainability shall serve as a basic understanding to evaluate the possibilities of an implementation of sustainability in business. The concepts of environmental management, sustainable management and Corporate Social Responsibility are described. The meaning of the driver 'ethical responsibility' in business is analyzed as a framework for Corporate Social Responsibility. This can be implemented in business through a code of ethics, for example. Studies and current findings confirm that Corporate Social Responsibility has become an evolving trend and is of growing importance in business today. Conclusively, the driver 'ethical responsibility' was found to motivate companies towards sustainable business practices.}, language = {en} } @book{Secaida, author = {Secaida, Kristina}, title = {Die Steuererkl{\"a}rung f{\"u}r Studierende - Eine {\"U}bersicht der aktuellen Rechtslage und Hilfestellung zur Erstellung}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-005-8}, doi = {10.35096/othr/pub-798}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7987}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {68}, abstract = {Diese Arbeit verfolgt das Ziel, die aktuell geltende Rechtslage darzustellen und soll zus{\"a}tzlich als Hilfestellung f{\"u}r die Erstellung von Steuererkl{\"a}rungen f{\"u}r Studierende dienen. Zun{\"a}chst wird auf die Unterscheidung von Erst- und Zweitausbildung, sowie auf den damit verbundenen steuerlichen Ansatz eingegangen. Im weiteren Verlauf richtet sich der Fokus auf die im Rahmen eines Studiums typischerweise anfallen-den Aufwendungen und Eink{\"u}nfte. Die aktuelle Gesetzeslage wird stets ber{\"u}cksichtigt.}, subject = {Student}, language = {de} } @book{BauerGroll, author = {Bauer, Theresa and Groll, Thomas}, title = {Digitalization of Collaboration and Communication in German SMEs}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-003-4}, doi = {10.35096/othr/pub-796}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7961}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {32}, abstract = {The effective use of digital technology and disruptive innovations are increasingly shaping the way companies survive in today's markets. Consequently, the need for German Small and Medium Enterprises (SMEs) to perform a digital transformation, which implies the creation of a new business model through sophisticated technologies, is gaining significance for succeeding in the digital age. While most German SMEs have already accomplished a digitization of their collaboration and communication,a profound digital transformation is still imminent for the majority. Based on the investigation of existing literature on the subject, this paper demonstrates the suitability of design thinking methods to develop strategic thrust for a digital transformation. The key potential of design thinking is rooted in its ability to creatively solve problems and reinforce skills needed to address dynamic environments. An exemplary result of using design thinking to develop strategic thrust is presented with the fictional business model GreenCube. The concept aims to assist German SMEs in performing a digital transformation by simplifying the incorporation of sophisticated digital technologies and providing opportunities for networking and thus integrating into an ecosystem. Despite their potential, design thinking activities involve several challenges including the incongruence of pre-defined specifications and designed concepts, the gap between a focus on time-reduction and a focus on experimentation, and the lack of measurability of design thinking gains. Nevertheless, the nature of businesses'internal and external environment is becoming ever more fast-paced, making the ability to manage change increasingly critical for German SMEs to establish competitive advantage.}, language = {en} } @book{RoeslSeitz, author = {R{\"o}sl, Gerhard and Seitz, Franz}, title = {SARS-Cov-2 und Bargeld: Wie ein Virus die weltweite Bargeldnachfrage f{\"o}rdert}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-004-1}, doi = {10.35096/othr/pub-797}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7979}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {19}, abstract = {Wir zeigen, dass die g{\"a}ngige These, Bargeld w{\"u}rde wegen des zunehmenden Einsatzes elektronischer Zahlungsmittel generell immer st{\"a}rker an Bedeutung verlieren, sowohl im weltweiten Maßstab als auch in den Emissionsl{\"a}ndern der international nachfragten Sorten(USD, EUR,CHF, GBPund JPY) als klar widerlegt angesehen werden kann.Besonderes Augenmerk legen wir dabeiauf die Entwicklung der Bargeldnachfrage in Krisenphasen. Hierunterscheiden wir zwischen drei verschiedenen Typen von Krisen (technologische Krisen, Finanzmarktkrisen, Naturkatastrophen) und untersuchen jeweils die krisenbedingte Nachfrage nach großen und kleinen Denominationen von Banknotenseit 1990. Dabei zeigt sich als generelles Krisen-Charakteristikum, dassin derartigenunsicheren Zeiten die Bargeldnachfrage unabh{\"a}ngig von der speziellen Art der Krise immer ansteigt. Dahinterstehen sowohl Transaktions - als auch Hortungsmotive. Die v{\"o}llig elastische Befriedigung dieser Nachfrage durch die Zentralbanken hilft die jeweilige Situation zu beruhigen und die Unsicherheit zu reduzieren. Vor diesem Hintergrund sind Forderungen nach der Abschaffung von Bargeld {\"a}ußerst kritisch zu sehen.}, language = {de} } @incollection{FalterGoldbergGuentheretal., author = {Falter, Thomas and Goldberg, Boris and G{\"u}nther, Swen and Steffens, Oliver}, title = {Transfererfolg messbar machen}, series = {Erfolgreicher Transfer in der Arbeitsgestaltung}, booktitle = {Erfolgreicher Transfer in der Arbeitsgestaltung}, editor = {Borowski, Esther and Cernavin, Oleg and Hees, Frank and Joerißen, Theresa}, publisher = {Waxmann}, address = {M{\"u}nster}, doi = {10.31244/9783830998082}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-67568}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {173 -- 187}, abstract = {Hochschulen f{\"u}r angewandte Wissenschaften (HAW) kommt als regionalen Innovationstreibern eine gesellschaftliche Verantwortung durch ihre Zusammenarbeit mit Unternehmen und Gesellschaft zu. Diese Zusammenarbeit geschieht im Rahmen von Aktivit{\"a}ten des Wissens- und Technologietransfers. Die Beurteilung des Erfolgs dieser Transferaktivit{\"a}ten verursacht jedoch regelm{\"a}ßig Schwierigkeiten, da geeignete Indikatoren zur Erfolgsmessung fehlen. Im Rahmen des vom Bundesministerium f{\"u}r Bildung und Forschung (BMBF) gef{\"o}rderten Verbundforschungsprojektes Transfer_i wurde ein Modell zur Objektivierung und Messung von Forschungsleistung, forschungsbasiertem Transfer sowie dessen Umsetzung am Markt in Form von Innovationen erarbeitet. Mit dem Forschungsprojekt wurden kausale Zusammenh{\"a}nge f{\"u}r das Gelingen von Transfer identifiziert und daraufhin entsprechende Indikatoren definiert, um auf dieser Basis die Steuerung von Transferprozessen zu erm{\"o}glichen. In diesem Beitrag werden zwei im Projekt Transfer_i entwickelte Modelle und Indikatoren vorgestellt, die die Voraussetzungen f{\"u}r einen erfolgreichen Transferprozess abbilden k{\"o}nnen. Auf dieser Grundlage zeigen wir anhand eines Projekts (MAGGIE) der Ostbayerischen Technischen Hochschule (OTH) Regensburg mit mehreren regionalen Partnern, wie die vorher definierten Modelle und Indikatoren in einem konkreten Anwendungsfall verwendet werden k{\"o}nnen. Abschließend beschreiben wir die erforderlichen Rahmenbedingungen f{\"u}r die erfolgreiche Umsetzung von Transfer an Hochschulen und wie darauf bezogene Indikatoren effektiv eingef{\"u}hrt werden k{\"o}nnen.}, subject = {Angewandte Forschung}, language = {de} } @masterthesis{Mafessoni, type = {Bachelor Thesis}, author = {Mafessoni, Chiara}, title = {Das deutsche Lieferkettensorgfaltspflichtengesetz aus der Perspektive verschiedener Akteure und der Wissenschaft am Beispiel der Bekleidungsindustrie}, address = {Regensburg}, doi = {10.35096/othr/pub-7944}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-79449}, school = {Ostbayerische Technische Hochschule Regensburg}, pages = {52}, abstract = {Das deutsche Lieferkettensorgfaltspflichtengesetz (LkSG) von 2023 soll einen entscheidenden Schritt zur St{\"a}rkung von Menschenrechts- und Umweltstandards entlang globaler Lieferketten gehen. Es ist dabei eingebettet in nationale wie internationale Bem{\"u}hungen um den Schutz von Mensch und Umwelt in Umsetzung der Sustainable Development Goals der Vereinten Nationen. In besonderer Weise ist die global agierende Bekleidungsindustrie in ihren Lieferketten von dieser Problematik betroffen und durch das LkSG zum Handeln aufgefordert. Methodisch gest{\"u}tzt auf Literaturrecherche und qualitative Experteninterviews, untersucht die Arbeit die vielf{\"a}ltigen Perspektiven und Einsch{\"a}tzungen zentraler Akteure zum LkSG: dazu geh{\"o}ren deutsche Bekleidungsunternehmen und Wirtschaftsverb{\"a}nde sowie zivilgesellschaftliche Organisationen und Gewerkschaften als Sprachrohr des Globalen S{\"u}dens. In einem zweiten Schritt wird das Themenfeld aus der Sicht der Wirtschaftswissenschaften betrachtet und diskutiert. Die Analyse zeigt, dass trotz breiter {\"U}bereinstimmung {\"u}ber die Notwendigkeit globaler Standards sowohl bei den betroffenen Akteuren als auch in der Wissenschaft erhebliche Meinungsverschiedenheiten {\"u}ber die Effektivit{\"a}t und Umsetzbarkeit der Maßnahmen des LkSG bestehen. Besonders die Bed{\"u}rfnisse und Erfahrungen der betroffenen Akteure im Globalen S{\"u}den spielen eine kritische Rolle bei der Entwicklung zuk{\"u}nftiger Regelungen und sollten daher mehr Beachtung finden. Abschließend wird die potenzielle Rolle einer EU-weiten Regelung diskutiert, um eine einheitlichere und effektivere Vorgehensweise zu f{\"o}rdern.}, subject = {Lieferkettensorgfaltspflichtengesetz}, language = {de} } @article{KellnerUtz, author = {Kellner, Florian and Utz, Sebastian}, title = {Sustainability in supplier selection and order allocation: Combining integer variables with Markowitz portfolio theory}, series = {Journal of Cleaner Production}, volume = {214}, journal = {Journal of Cleaner Production}, publisher = {Springer Nature}, doi = {10.1016/j.jclepro.2018.12.315}, pages = {462 -- 474}, abstract = {This research presents a decision support methodology for the multi-criteria supplier selection and order allocation problem. The proposed approach supports purchasing managers in assembling mid-term supplier portfolios while making them aware of the trade-offs between the supplier sustainability, the purchasing costs, and the overall supply risk. First, we propose a multi-objective optimization model with three objectives: to maximize the supplier sustainability, to select the supplier portfolio with the lowest purchasing costs, and to minimize the supply risk. Our model extends existing mathematical approaches that follow the portfolio theory fathered by H. Markowitz by integrating the aspect 'risk' into the supplier selection problem. Secondly, since we allow for integer variables in our model—in contrast to the classical Markowitz portfolio theory—we use the ε-constraint method to visualize the efficient surface. The possibility of considering the non-dominated set of supplier portfolios is advantageous for purchasing managers as they gain a picture of the different optimal supplier portfolios and are able to analyze the trade-offs between the different purchasing goals before making a decision. Finally, we illustrate the applicability of the proposed methodology in a real-world supplier selection and order allocation case from the automotive industry. In the example case, we identify 1754 optimal supplier portfolios that may be assembled based on the eight available suppliers. Our analyses show that each optimal portfolio consists of two suppliers, with one specific supplier being included in each portfolio. Furthermore, four suppliers are not part of any optimal solution.}, language = {en} } @article{KellnerLienlandUtz, author = {Kellner, Florian and Lienland, Bernhard and Utz, Sebastian}, title = {A multi-criteria decision-making approach for assembling optimal powertrain technology portfolios in low GHG emission environments}, series = {Journal of Industrial Ecology}, volume = {25}, journal = {Journal of Industrial Ecology}, number = {6}, publisher = {Wiley}, doi = {10.1111/jiec.13148}, pages = {1412 -- 1429}, abstract = {Environmental regulations force car manufacturers to renew the powertrain technology portfolio offered to the customer to comply with greenhouse gas (GHG) emission targets. In turn, automotive companies face the task of identifying the "right" powertrain technology portfolio consisting of, for example, internal combustion engines and electric vehicles, because the selection of a particular powertrain technology portfolio affects different company targets simultaneously. What makes this decision even more challenging is that future market shares of the different technologies are uncertain. Our research presents a new decision-support approach for assembling optimal powertrain technology portfolios while making decision-makers aware of the trade-offs between the achievable profit, the achievable market share, the market share risk, and the GHG emissions generated by the selected vehicle fleet. The proposed approach combines "a posteriori" decision-making with multi-objective optimization. In an application case, we feed the outlooks of selected market studies into the proposed decision-support system. The result is a visualization and analysis of the current real-world decision-making problem faced by many automotive companies. Our findings indicate that for the proposed GHG restriction at work in 2030 in the European Union, no optimal powertrain technology portfolio with less than 35\% of vehicles equipped with an electric motor exists.}, language = {en} } @article{Lienland, author = {Lienland, Bernhard}, title = {The Implementation of a Cash-Flow-Based Mathematical R\&D Project Selection Model}, series = {International Journal of Information Technology Project Management (IJITPM)}, volume = {7}, journal = {International Journal of Information Technology Project Management (IJITPM)}, number = {3}, publisher = {IGI Global}, doi = {10.4018/IJITPM.2016070102}, pages = {22}, abstract = {Customer project selection is a challenge for many industrial companies. An inappropriate project selection approach can lead to constraint violations, high fixed costs, and suboptimal portfolios. To overcome these problems a cash-flow-based linear optimization model was developed in partnership with a tier-1 automotive supplier. Implementation barriers had been verified through a case study conducted at two organizational hierarchies. Results suggest that an application at the operating levels is possible. At higher levels, though, product and firm complexity require major implementation efforts. This article serves theorists as well as practitioners in multiple regards. First, an overview of existing project selection methods and their application in practice is provided. Additionally, the supplier's current appraisal process is depicted. Second, operations research implementation barriers are identified and validated for the adoption of the proposed mathematical project selection approach. Third, a guideline including procedures to overcome experienced difficulties is presented.}, language = {en} } @article{NeumuellerLaschKellner, author = {Neum{\"u}ller, Claudia and Lasch, Rainer and Kellner, Florian}, title = {Integrating sustainability into strategic supplier portfolio selection}, series = {Management decision}, volume = {54}, journal = {Management decision}, number = {1}, publisher = {Emerald}, doi = {10.1108/MD-05-2015-0191}, pages = {194 -- 221}, abstract = {Purpose - The purpose of this paper is to propose a comprehensive methodology and a problem-specific model for the configuration of the optimal strategic supplier portfolio in terms of traditional, performance-related objectives and sustainability targets. Design/methodology/approach - To bridge the research gap, i.e., to align strategic supplier portfolio selection with corporate sustainability targets, a hybrid model of the analytic network process (ANP) and goal programming (GP) is developed. To validate the model, a case example is presented and managerial feedback is collected. Findings - By enabling the integration of sustainability targets into strategic supplier portfolio configuration, the hybrid ANP-GP model contributes to research in the area of sustainable supply chain management. Results indicate that simplifying the model by omitting one or more details may lead to unfortunate actions. Research limitations/implications - The model has been applied using a case example in the automotive industry. To strengthen the findings, it should be examined under other terms as well. Practical implications - Integrating economic, environmental, and social targets into strategic supplier portfolio configuration reduces supply risks and promotes the achievement of the sustainability goals of the purchasing company. Social implications - Strategic supplier selection counts among the decisions that have an impact on the environment and society for several years. Configuring economically rational, environmentally friendly, and socially responsible supplier bases supports worldwide efforts towards sustainable development. Originality/value - Although sustainable supplier selection has gained importance in recent years, this is the first time that a comprehensive model for the determination of the optimal strategic supplier portfolio in terms of performance-related objectives and sustainability targets has been proposed.}, language = {en} } @unpublished{KellnerLienlandUtz, author = {Kellner, Florian and Lienland, Bernhard and Utz, Sebastian}, title = {An a Posteriori Multi-Objective Supplier Portfolio Selection Approach Under Risk and Sustainability Considerations}, series = {SSRN Electronic Journal}, journal = {SSRN Electronic Journal}, doi = {10.2139/ssrn.2901390}, pages = {39}, abstract = {This research presents a novel, state-of-the-art methodology for solving the multi-criteria supplier selection problem under risk and sustainability considerations. The approach combines multi-objective optimization with the analytic network process to meet the requirements for supplier portfolio configuration with sustainability considerations. To integrate the aspect 'risk' into the supplier selection problem, this research develops a multi-objective optimization model based on the investment portfolio theory introduced by Markowitz. The proposed model is a non-standard portfolio selection problem with four objectives: to minimize the purchasing costs, to select the supplier portfolio with the highest logistics service, to minimize the supply risk, and to order as much as possible from those suppliers with outstanding sustainability performance. The optimization model, which has three linear and one quadratic objective function, is solved by an algorithm which analytically computes a set of efficient solutions and provides graphical decision support by a visualization of the complete and exactly-computed Pareto front (a posteriori approach). The possibility of computing all Pareto optimal supplier portfolios is beneficial for decision makers as they can compare all optimal solutions at once, identify the trade-offs between the criteria, and study how the different aspects of supplier portfolio configuration may be balanced to finally choose the composition that satisfies the purchasing company's strategy at best. The approach has been applied to a real-world supplier portfolio configuration case to demonstrate its applicability and to analyze how the consideration of sustainability requirements may affect the traditional supplier selection and purchasing goals in a real-life setting.}, language = {en} } @article{KellnerIgl, author = {Kellner, Florian and Igl, Johannes}, title = {Greenhouse gas reduction in transport: analyzing the carbon dioxide performance of different freight forwarder networks}, series = {Journal of Cleaner Production}, volume = {99}, journal = {Journal of Cleaner Production}, publisher = {Elsevier}, doi = {10.1016/j.jclepro.2015.03.026}, pages = {177 -- 191}, abstract = {There are growing concerns in the food industry about how supply chains can be managed in a more sustainable way. When distribution activities are outsourced to a logistics service provider (LSP), shippers need to evaluate the LSPs they may (potentially) engage in order to ensure that supply chain sustainability goals are met. In this paper, we present a methodology for LSP evaluation and focus on the ecological dimension of sustainability. We examine how the network carbon footprint of a real-world distribution system is affected by the LSP network that is chosen to forward goods from production facilities to customers. To do this, we analyze the shipment data of an existing Fast Moving Consumer Goods (FMCG) manufacturer. A quantitative distribution network model is set up to study the network carbon footprint of 125 scenarios. Real-world shipments are forwarded via five generic, idealized types of LSP networks. In total, 625 network carbon footprints, specified by three distribution logistics variables and the structure of the LSP network, have been calculated. The results show that LSP structures practicing a geographically decentralized consolidation of shipments are most efficient in reducing of greenhouse gas (GHG) emissions. Furthermore, the effects of changing the manufacturer's and the LSP's strategies for deciding on the tonnage to be forwarded via the LSP network or moved by direct transports are quantified. Finally, we estimate the GHG effect of improving the capacity utilization of the vehicles that move the products.}, language = {en} } @article{Kellner, author = {Kellner, Florian}, title = {Generating greenhouse gas cutting incentives when allocating carbon dioxide emissions to shipments in road freight transportation}, series = {OR Spectrum}, volume = {44}, journal = {OR Spectrum}, number = {3}, publisher = {Springer Nature}, doi = {10.1007/s00291-022-00675-y}, pages = {833 -- 874}, abstract = {Road freight transportation accounts for a great share of the anthropogenic greenhouse gas (GHG) emissions. In order to provide a common methodology for carbon accounting related to transport activities, the European Committee for Standardization has published the European Norm EN-16258. Unfortunately, EN-16258 contains gaps and ambiguities and leaves room for interpretation, which makes the comparison of the environmental performance of different logistics networks still difficult and hinders the identification of best practices. This research contributes to the identification of particularly meaningful principles for the allocation of GHG to shipments in road freight transportation by presenting an analytical framework for studying the performance of the EN-16258 allocation schemes with respect to accuracy, fairness, and the GHG minimizing incentive. In doing so, we continue previous studies that analyzed two important aspects of the EN-16258 allocation rules: accuracy and fairness. This study provides further insights into this allocation problem by investigating the incentive power of the different allocation schemes to opt for the GHG minimal way of running a road freight network. First, we complement the list of transport scenarios introduced in prior studies and present two novel scenarios. Second, we carry out a series of numerical experiments to compare the EN-16258 allocation rules with respect to accuracy, fairness, and the GHG minimizing incentive. We find that the results may differ significantly for the two scenarios, suggesting a case-by-case recommendation. This is particularly interesting because the first scenario confirms the results of the prior studies, while the second scenario rather contradicts them.}, language = {en} } @unpublished{KellnerSchneiderbauer, author = {Kellner, Florian and Schneiderbauer, Miriam}, title = {Further Insights into the Allocation of Greenhouse Gas Emissions to Shipments in Road Freight Transportation: The Pollution Routing Game}, series = {SSRN Electronic Journal}, journal = {SSRN Electronic Journal}, doi = {10.2139/ssrn.3221764}, abstract = {At present, there is no globally accepted standard for the allocation of greenhouse gas (GHG) emissions to shipments in road freight transportation. The only official international standard for emission calculation of transport operations is the European Norm EN-16258. However, even this norm still allows choosing from several alternative emission allocation schemes. This research aims to harmonize the process of GHG declarations for supply chains by identifying among all allocation units specified by EN-16258 the one that describes a shipment's contribution to GHG emissions best. For this purpose, concepts of the cooperative game theory are used. First, we develop three transport scenarios that allow studying a shipment's effect on GHG: a vehicle routing problem, a network flow model, and a mixed scenario. Our approach extends previous research projects because we take into account that shipment characteristics in terms of origin, destination, weight, and volume consume transport capacities to different degrees, impact the routing of the commercial vehicles and, thus, determine GHG. Second, we present the results of a computational study that bases on the introduced transport scenarios and that compares the allocation vectors resulting from the EN-16258 allocation rules with the Shapley value, which serves as a benchmark for a shipment's contribution to GHG. Furthermore, we show how often the EN-16258 allocation principles are in line with a set of game theoretical fairness criteria. The results indicate that the allocation unit 'distance' is the closest to the game theory benchmark and most often in line with game theoretical fairness criteria.}, language = {en} } @article{FuchsBeckLienlandetal., author = {Fuchs, Christoph and Beck, Daniel and Lienland, Bernhard and Kellner, Florian}, title = {The role of IT in automotive supplier supply chains}, series = {Journal of Enterprise Information Management}, volume = {31}, journal = {Journal of Enterprise Information Management}, number = {1}, publisher = {emerald insight}, doi = {10.1108/JEIM-03-2017-0038}, pages = {64 -- 88}, abstract = {Purpose The purpose of this paper is to explore the impact of information technology (IT) on supply chain performance in the automotive industry. Prior studies that analyzed the impact of IT on supply chain performance report results representing the situation of the "average industry." This research focuses on the automotive industry because of its major importance in many national economies and due to the fact that automotive supply chains do not represent the supply chain of the average industry. Design/methodology/approach A research model is proposed to examine the relationships between IT capabilities, supply chain capabilities, and supplier performance. The model divides IT capabilities into functional and data capabilities, and supply chain capabilities into internal process excellence and information sharing. Data have been collected from 343 automotive first-tier suppliers. Structural equation modeling with partial least squares is used to analyze the data. Findings The results suggest that functional capabilities have the greatest impact on internal process excellence, which in turn enhances supplier performance. However, frequent and adequate information sharing also contributes significantly to supplier performance. Data capabilities enable supply chain capabilities through their positive impact on functional capabilities. Practical implications The findings will help managers to understand the effect of IT implementation on company performance and to decide whether to invest in the expansion of IT capacities. Originality/value This research reports the impact of IT on supply chain performance in one of the most important industries in many industrialized countries, and it provides a new perspective on evaluating the contribution of IT on firm performance.}, language = {en} } @article{LienlandBaumgartnerKnubben, author = {Lienland, Bernhard and Baumgartner, Alexander and Knubben, Evelyn}, title = {The undervaluation of corporate reputation as a supplier selection factor}, series = {Journal of Purchasing and Supply Management}, volume = {19}, journal = {Journal of Purchasing and Supply Management}, number = {2}, publisher = {Elsevier}, issn = {1478-4092}, doi = {10.1016/j.pursup.2013.04.001}, pages = {84 -- 97}, abstract = {Prior research studies on supplier selection factors assess vendor reputation as a low ranked criterion. Reputation in these articles, however, only refers to the position in the industry, without considering the role of the final customer. Our results from a survey with 565 individuals suggest that the end user as a stakeholder should be also considered when analyzing a vendor's prestige. We demonstrate that a supplier's standing has negative as well as positive reputational effects on the buyer. Depending on the relevance of the purchased good as well as the reputation of the supplier and the buyer, low/high-ranked ingredients significantly decrease/increase the final customer's perception of the buyer.}, language = {en} } @article{Kellner, author = {Kellner, Florian}, title = {Exploring the impact of urbanization on consumer goods distribution networks}, series = {Journal of Asian Business and Economic Studies}, volume = {28}, journal = {Journal of Asian Business and Economic Studies}, number = {2}, publisher = {Emerald}, doi = {10.1108/JABES-12-2019-0127}, pages = {101 -- 120}, abstract = {Purpose Due to the growing percentage share of urban dwellers, the physical distribution of products faces altering conditions. This research explores the effects that urbanization has on the performance of a fast-moving consumer goods distribution network. A focus is set on changes in distribution cost, the cost-minimal network design, and greenhouse gas emissions. Design/methodology/approach The analyses are based on a quantitative distribution network model of an existing manufacturer of consumer goods. Findings The results indicate that the foreseen population shift will affect the network's economic and environmental performance. Effects are, among others, due to differences in the efficiency of supplying urban and nonurban regions. The combined effects of urbanization and the development of the population size will even more affect the network's performance. Originality/value Research dealing with distribution logistics and urbanization primarily focuses on city logistics. In this paper, the object of analysis is the entire distribution system.}, language = {en} } @article{NeumuellerKellnerGuptaetal., author = {Neum{\"u}ller, Claudia and Kellner, Florian and Gupta, Jatinder N.D. and Lasch, Rainer}, title = {Integrating three-dimensional sustainability in distribution centre selection: the process analysis method-based analytic network process}, series = {International Journal of Production Research}, volume = {53}, journal = {International Journal of Production Research}, number = {2}, publisher = {Taylor \& Francis}, doi = {10.1080/00207543.2014.939241}, pages = {409 -- 434}, abstract = {In this paper, we propose a combined methodology for the selection of distribution centres (DCs) by integrating and balancing economic, environmental and social sustainability aspects. The analytic network process (ANP) permits to systematically evaluate possible DCs on the basis of a situation-specific decision structure. A systematic development of the decision networks, which is one of the core challenges using the ANP, is supported by the process analysis method which we extend for that purpose. The validity and soundness of the proposed framework are demonstrated by means of a case study. The case study results reveal that omitting aspects of sustainability can lead to unfortunate results.}, language = {en} } @article{Kellner, author = {Kellner, Florian}, title = {Insights into the effect of traffic congestion on distribution network characteristics - a numerical analysis based on navigation service data}, series = {International Journal of Logistics Research and Applications}, volume = {19}, journal = {International Journal of Logistics Research and Applications}, number = {5}, publisher = {Taylor \& Francis}, doi = {10.1080/13675567.2015.1094043}, pages = {395 -- 423}, abstract = {This research studies effects that the average increase in travel times due to road traffic congestion has on characteristics of an existing distribution network. It presents the most detailed estimate of 'on-the-road' effects on distribution network characteristics up to now, from the network modelling perspective and from the processed data point of view. A concrete network model allowing for the representation of all relevant transportation flows is presented. The processed traffic information relies on navigation service data. The use of such data allows the requirements that arise for the traffic analysis of a whole distribution network to be met. It is shown that this data source may considerably contribute in forthcoming research. The effects of traffic congestion are quantified to get insights into the extent to which regular traffic congestion affects distribution network characteristics and to understand the mitigating effect when the number of distribution centres is increased.}, language = {en} } @article{Kellner, author = {Kellner, Florian}, title = {Allocating greenhouse gas emissions to shipments in road freight transportation: Suggestions for a global carbon accounting standard}, series = {Energy Policy}, volume = {98}, journal = {Energy Policy}, address = {Elsevier}, doi = {10.1016/j.enpol.2016.09.030}, pages = {565 -- 575}, abstract = {The European Norm EN 16258 was published in 2012 to provide a common methodology for the calculation and declaration of energy consumption and greenhouse gas emissions related to any transport operation. The objective was to offer a pragmatic and scientifically-acceptable approach that allows a wide group of users to prepare standardized, accurate, credible, comparable, and verifiable energy consumption and emission declarations. However, in its current form, EN 16258 contains gaps and ambiguities, and leaves room for interpretation, which makes comparisons of supply chains difficult. This research aims to overcome the shortcomings in the domain of allocating emissions from road freight transport operations to single shipments. Based on a discussion of emission drivers and the results of numerical experiments comparing the allocation vectors created by the EN 16258 allocation rules with those generated by the Shapley value, which is claimed to be the benchmark, 'distance' is identified as the single most useful unit for bridging the trade-off between accuracy and simplicity better than the other recommended allocation schemes. Thus, this paper claims that future versions of EN 16258 should only allow the allocation unit 'distance.' This will promote the accurateness, simplicity, consistency, transparency, and comparability of emission declarations.}, language = {en} } @article{KellnerUtz, author = {Kellner, Florian and Utz, Sebastian}, title = {An inverse optimization approach for studying sustainability preferences in sourcing decisions}, series = {Journal of Cleaner Production}, volume = {483}, journal = {Journal of Cleaner Production}, publisher = {Elsevier}, doi = {10.1016/j.jclepro.2024.144305}, abstract = {Throughout many societies around the globe, there is growing awareness of the urgent need for the transition towards a sustainable economy. Research shows that buying firms have substantial leverage to initiate sustainable development by controlling the sustainable performance of their suppliers. In that context, this article presents a novel methodology based on inverse optimization to derive the implicit preferences of decision-makers in the trade-off between traditional sourcing objectives and sustainability in the supplier selection and order allocation process. The derived implicit preferences can then be used for further analyses to gain a better understanding of the characteristics of purchasing managers and sourcing situations that come with particularly high/low preferences placed on sustainability. Since the inverse optimization approach is computationally resource-intensive and consumes a significant amount of time, we present a scalable state-of-the-art cloud architecture that allows solving an arbitrary number of optimization programs in an acceptable amount of time. We demonstrate the feasibility of the proposed methodology in a real-world case. In doing so, we test how important sustainability aspects are in the supplier selection and order allocation decisions of one of the world's largest automotive parts manufacturers.}, language = {en} } @incollection{OttoLukeschBrabaenderetal., author = {Otto, Andreas and Lukesch, Maximilian and Brab{\"a}nder, Christian and Kellner, Florian}, title = {Konsumg{\"u}terdistribution}, series = {Handbuch Produktions- und Logistikmanagement in Wertsch{\"o}pfungsnetzwerken}, booktitle = {Handbuch Produktions- und Logistikmanagement in Wertsch{\"o}pfungsnetzwerken}, editor = {Corsten, Hans and G{\"o}ssinger, Ralf and Spengler, Thomas S.}, publisher = {De Gruyter Brill}, isbn = {9783110473803}, doi = {10.1515/9783110473803-039}, pages = {737 -- 758}, abstract = {Der Beitrag untersucht die Konsumg{\"u}terdistribution aus systemtheoretischer Sicht. Der Fokus liegt auf der logistischen Funktion der Warenverteilung mit Einschr{\"a}nkung auf schnelldrehende Konsumg{\"u}ter (FMCG) in Deutschland. Der eng an die Empirie angelehnten Beschreibung der Funktion, der Strukturelemente (Kunden, Hersteller, Handel, Logistikdienstleister, Sortimente, Sendungen, Betriebsmittel) sowie der Prozesse (Netzpla-nung, Distributionsplanung, Auftragsabwicklung, Transporte) folgt die Diskussion prinzipieller Arbeitsfelder (Systemf{\"u}hrerschaft, B{\"u}ndelung, Beschleunigung, Segmentierung, Kanalintegration, Kooperation) zur Umgestaltung der Konsumg{\"u}terdistribution.}, language = {de} } @article{BraunKunklerKellner, author = {Braun, Maximilian and Kunkler, Jan and Kellner, Florian}, title = {Towards Sustainable Cities: Utilizing Floating Car Data to Support Location-Based Road Network Performance Measurements}, series = {Sustainability}, volume = {12}, journal = {Sustainability}, number = {19}, publisher = {MDPI}, doi = {10.3390/su12198145}, abstract = {Road network performance (RNP) is a key element for urban sustainability as it has a significant impact on economy, environment, and society. Poor RNP can lead to traffic congestion, which can lead to higher transportation costs, more pollution and health issues regarding the urban population. To evaluate the effects of the RNP, the involved stakeholders need a real-world data base to work with. This paper develops a data collection approach to enable location-based RNP analysis using publicly available traffic information. Therefore, we use reachable range requests implemented by navigation service providers to retrieve travel times, travel speeds, and traffic conditions. To demonstrate the practicability of the proposed methodology, a comparison of four German cities is made, considering the network characteristics with respect to detours, infrastructure, and traffic congestion. The results are combined with cost rates to compare the economical dimension of sustainability of the chosen cities. Our results show that digitization eases the assessment of traffic data and that a combination of several indicators must be considered depending on the relevant sustainability dimension decisions are made from.}, language = {en} } @article{ObermaierHofmannKellner, author = {Obermaier, Robert and Hofmann, Johann and Kellner, Florian}, title = {Webbasierte Fertigungssteuerung in der Praxis: Pruduktivit{\"a}tssteigerungen mit dem Manufacturing-Execution-Sytem MR-CM©}, series = {HMD Praxis der Wirtschaftsinformatik}, volume = {47}, journal = {HMD Praxis der Wirtschaftsinformatik}, number = {2}, publisher = {Springer Nature}, doi = {10.1007/BF03340455}, pages = {49 -- 59}, abstract = {Manufacturing-Execution-Systeme (MES) werden in der Fertigungsindustrie dazu eingesetzt, einen durchgehenden Informationsfluss zwischen den an der Fertigung beteiligten Systemen herzustellen. Von der Vernetzung aller an der Produktion beteiligten Systeme wird dabei eine gesteigerte Produktivit{\"a}t auf Shop-Floor-Ebene erwartet. Beim Durchlauf des beispielhaft gezeigten Fertigungsauftrages wurden durch den Einsatz von MR-CM©, einem von der Maschinen-fabrik Reinhausen entwickelten und implemen-tierten MES, bereits einige Produktivit{\"a}tspotenziale im Vergleich mit der konventionellen Abwicklung ohne Einsatz des MES deutlich. Diese resultieren im Wesentlichen aus der Eliminierung von nicht wertsch{\"o}pfenden Schnittstellenproblemen zwischen den an der Auftragsdurchf{\"u}hrung beteiligten Maschinen. Die erzielten Produktivit{\"a}tszuw{\"a}chse bestehen im Kern aus einer Verk{\"u}rzung der Maschinenr{\"u}stzeiten, was zu einer Reduktion der Produktionskosten und einer Zunahme der Produktionsflexibilit{\"a}t f{\"u}hrt und zu einer Reduzierung der Werkzeugbest{\"a}nde sowie der damit verbundenen Kapitalbindungskosten.}, language = {en} } @article{KunklerBraunKellner, author = {Kunkler, Jan and Braun, Maximilian and Kellner, Florian}, title = {Speed Limit Induced CO2 Reduction on Motorways: Enhancing Discussion Transparency through Data Enrichment of Road Networks}, series = {Sustainability}, volume = {13}, journal = {Sustainability}, number = {1}, publisher = {MDPI}, doi = {10.3390/su13010395}, abstract = {Considering climate change, recent political debates often focus on measures to reduce CO2 emissions. One key component is the reduction of emissions produced by motorized vehicles. Since the amount of emission directly correlates to the velocity of a vehicle via energy consumption factors, a general speed limit is often proposed. This article presents a methodology to combine openly available topology data of road networks from OpenStreetMap (OSM) with pay-per-use API traffic data from TomTom to evaluate such measures transparently by analyzing historical real-world circumstances. From our exemplary case study of the German motorway network, we derive that most parts of the motorway network on average do not reach their maximum allowed speed throughout the day due to traffic, construction sites and general road utilization by network participants. Nonetheless our findings prove that the introduction of a speed limit of 120 km per hour on the German autobahn would restrict 50.74\% of network flow kilometers for a CO2 reduction of 7.43\% compared to the unrestricted state.}, language = {en} } @article{LienlandZeng, author = {Lienland, Bernhard and Zeng, Li}, title = {A Review and Comparison of Genetic Algorithms for the 0-1 Multidimensional Knapsack Problem}, series = {International Journal of Operations Research and Information Systems (IJORIS)}, volume = {6}, journal = {International Journal of Operations Research and Information Systems (IJORIS)}, number = {2}, publisher = {IGI Global}, issn = {1947-9328}, doi = {10.4018/ijoris.2015040102}, pages = {11}, abstract = {The 0-1 multidimensional knapsack problem (MKP) is a well-known combinatorial optimization problem with several real-life applications, for example, in project selection. Genetic algorithms (GA) are effective heuristics for solving the 0-1 MKP. Multiple individual GAs with specific characteristics have been proposed in literature. However, so far, these approaches have only been partially compared in multiple studies with unequal conditions. Therefore, to identify the "best" genetic algorithm, this article reviews and compares 11 existing GAs. The authors' tests provide detailed information on the GAs themselves as well as their performance. The authors validated fitness values and required computation times in varying problem types and environments. Results demonstrate the superiority of one GA.}, language = {en} } @article{KellnerSchneiderbauer, author = {Kellner, Florian and Schneiderbauer, Miriam}, title = {Further insights into the allocation of greenhouse gas emissions to shipments in road freight transportation: The pollution routing game}, series = {European Journal of Operational Research}, volume = {278}, journal = {European Journal of Operational Research}, number = {1}, publisher = {Elsevier}, doi = {10.1016/j.ejor.2019.04.007}, pages = {296 -- 313}, abstract = {At present, there is no globally accepted standard for the allocation of greenhouse gas (GHG) emissions to shipments in road freight transportation. The only official international standard for emission calculation of transport operations is the European Norm EN-16258. However, even this norm still allows choosing from several alternative emission allocation schemes. This research aims to harmonize the process of GHG declarations for supply chains by identifying among all allocation units specified by EN-16258 the one that describes a shipment's contribution to GHG emissions best. For this purpose, concepts of the cooperative game theory are used. First, we develop three transport scenarios that allow studying a shipment's effect on GHG: a vehicle routing problem, a network flow model, and a mixed scenario. Our approach extends previous research projects because we take into account that shipment characteristics in terms of origin, destination, weight, and volume consume transport capacities to different degrees, impact the routing of the commercial vehicles and, thus, determine GHG. Second, we present the results of a computational study that bases on the introduced transport scenarios and that compares the allocation vectors resulting from the EN-16258 allocation rules with the Shapley value, which serves as a benchmark for a shipment's contribution to GHG. Furthermore, we show how often the EN-16258 allocation principles are in line with a set of game theoretical fairness criteria. The results indicate that the allocation unit 'distance' is the closest to the game theory benchmark and most often in line with game theoretical fairness criteria.}, language = {en} } @incollection{KellnerLienlandUtz, author = {Kellner, Florian and Lienland, Bernhard and Utz, Sebastian}, title = {Optimal engine technology mix in a low carbon economy}, series = {2020 International Conference on Decision Aid Sciences and Application (DASA), 08-09 November 2020, Sakheer, Bahrain}, booktitle = {2020 International Conference on Decision Aid Sciences and Application (DASA), 08-09 November 2020, Sakheer, Bahrain}, publisher = {IEEE}, address = {Piscataway, NJ}, isbn = {978-1-7281-9677-0}, doi = {10.1109/DASA51403.2020.9317094}, pages = {95 -- 98}, abstract = {Environmental regulations force automotive companies to modify the powertrain technology portfolio offered to the customer to comply with greenhouse gas (GHG) emission targets. Automotive companies, in turn, are faced with the decision of finding the right powertrain technology portfolio because the selection of a particular technology portfolio affects different company targets at the same time. What makes this decision even more interesting is the fact that future market shares of the different technologies are uncertain. With its numerous objectives, this challenge requires multi-criteria decision-making techniques to identify the optimal powertrain technology portfolio. The objective of this research is to present a new decision support approach for assembling optimal powertrain technology portfolios while making decision-makers aware of the trade-offs between the achievable market share, the market share risk, and the GHG emissions generated by the selected vehicle fleet. The proposed approach combines `a posteriori' decision-making, multi-objective optimization, and the Markowitz portfolio theory. In an application case, the outlooks of selected market studies are fed into the proposed decision support system. The result is a visualization and analysis of the current real-world decision-making problem faced by many automotive companies. Interesting findings of this research include that for the assumed GHG restrictions in place in 2030, there exists no optimal powertrain technology portfolio that is not composed of at least 20\% of electric vehicles.}, language = {en} } @article{VoussemGroll, author = {Voußem, Ludwig and Groll, Thomas}, title = {Employer Branding: Was bringt Sponsoring in der Bundesliga?}, series = {Personalwirtschaft}, journal = {Personalwirtschaft}, number = {4}, publisher = {F.A.Z. BUSINESS MEDIA GmbH}, address = {Frankfurt am Main}, issn = {0341-4698}, pages = {64 -- 66}, abstract = {Einige Unternehmen setzen Sportsponsoring gezielt ein, um auf ihre Attraktivit{\"a}t als Arbeitgeber hinzuweisen. Wissenschaftler der OTH Regensburg haben untersucht, wie Employer Branding mithilfe der Fußball-Bundesliga funktioniert.}, language = {de} } @article{KellnerOttoBrabaender, author = {Kellner, Florian and Otto, Andreas and Brab{\"a}nder, Christian}, title = {Bringing infrastructure into pricing in road freight transportation - A measuring concept based on navigation service data}, series = {Transportation Research Procedia}, volume = {25}, journal = {Transportation Research Procedia}, publisher = {Elsevier}, doi = {10.1016/j.trpro.2017.05.458}, pages = {794 -- 805}, abstract = {Differences in road infrastructure, such as capacity, congestion, speed limits affect the productivity and the costs of short-distance freight operations. This article introduces a novel methodology that is based on navigation service data to measure the effects in terms of cost per kilometer using navigation and shipment data. The methodology is applied to five terminals of a forwarding cooperation and has been able to document significant differences in cost per kilometer across the terminals. The research results can be used by logistics service providers to better understand how productivity and thus profitability is affected by the quality of the transportation infrastructure in the particular areas they operate in. Furthermore, the insights will help these companies for better, i.e. cost-based pricing and will allow to document why and where prices need to be adapted.}, language = {en} } @incollection{KellnerLienlandLukesch, author = {Kellner, Florian and Lienland, Bernhard and Lukesch, Maximilian}, title = {Produktionsfaktoren}, series = {Produktionswirtschaft : Planung, Steuerung und Industrie 4.0}, booktitle = {Produktionswirtschaft : Planung, Steuerung und Industrie 4.0}, publisher = {Springer Gabler}, address = {Berlin; Heidelberg}, isbn = {978-3-662-65802-4}, doi = {10.1007/978-3-662-65803-1_2}, pages = {31 -- 158}, abstract = {Kap. 2 bespricht die Produktionsfaktoren Mensch, Betriebsmittel und Material sowie den Faktor „Information" als Grundlage der betrieblichen Leitung. Der Abschnitt "Produktionsfaktor Mensch" beschreibt u. a. Maßnahmen zur Erh{\"o}hung der menschlichen Arbeitsleistung durch eine entsprechende Arbeits- und Lohngestaltung. Beim Produktionsfaktor Betriebsmittel werden Organisationstypen der Fertigung diskutiert und Detailprobleme vorgestellt, die sich durch die Wahl eines bestimmten Organisationstyps ergeben. Der Abschnitt Produktionsfaktor Material zeigt, welche Profitabilit{\"a}tswirkung durch eine Materialstandardisierung erreicht werden kann und wie sich Materialien klassifizieren lassen, um geeignete Dispositionsstrategien abzuleiten. Danach wird auf die von der betrieblichen Leitung genutzten Informationen und Informationssysteme eingegangen. Dabei wird zun{\"a}chst eine typische industrielle IT-Systemlandschaft mit Fokus auf Supply-Chain-Management-Systeme vorgestellt und abschließend die Informationstr{\"a}ger „St{\"u}ckliste" und „Arbeitsplan" besprochen.}, language = {de} } @article{KellnerLienlandUtz, author = {Kellner, Florian and Lienland, Bernhard and Utz, Sebastian}, title = {An a posteriori decision support methodology for solving the multi-criteria supplier selection problem}, series = {European Journal of Operational Research}, volume = {272}, journal = {European Journal of Operational Research}, number = {2}, publisher = {Springer}, doi = {10.1016/j.ejor.2018.06.044}, pages = {505 -- 522}, abstract = {This research presents a novel, state-of-the-art methodology for solving a multi-criteria supplier selection problem considering risk and sustainability. It combines multi-objective optimization with the analytic network process to take into account sustainability requirements of a supplier portfolio configuration. To integrate 'risk' into the supplier selection problem, we develop a multi-objective optimization model based on the investment portfolio theory introduced by Markowitz. The proposed model is a non-standard portfolio selection problem with four objectives: (1) minimizing the purchasing costs, (2) selecting the supplier portfolio with the highest logistics service, (3) minimizing the supply risk, and (4) ordering as much as possible from those suppliers with outstanding sustainability performance. The optimization model, which has three linear and one quadratic objective function, is solved by an algorithm that analytically computes a set of efficient solutions and provides graphical decision support through a visualization of the complete and exactly-computed Pareto front (a posteriori approach). The possibility of computing all Pareto-optimal supplier portfolios is beneficial for decision makers as they can compare all optimal solutions at once, identify the trade-offs between the criteria, and study how the different objectives of supplier portfolio configuration may be balanced to finally choose the composition that satisfies the purchasing company's strategy best. The approach has been applied to a real-world supplier portfolio configuration case to demonstrate its applicability and to analyze how the consideration of sustainability requirements may affect the traditional supplier selection and purchasing goals in a real-life setting.}, language = {en} } @article{IglKellner, author = {Igl, Johannes and Kellner, Florian}, title = {Exploring greenhouse gas reduction opportunities for retailers in Fast Moving Consumer Goods distribution networks}, series = {Transportation Research Part D: Transport and Environment}, volume = {50}, journal = {Transportation Research Part D: Transport and Environment}, publisher = {Elsevier}, doi = {10.1016/j.trd.2016.10.008}, pages = {55 -- 69}, abstract = {This research explores logistics-related leverages in the responsibility of retailers for improving the environmental performance of a Fast Moving Consumer Goods (FMCG) distribution network. We examine opportunities for modifying the network carbon footprint by changing network design variables. To do so, a quantitative distribution network model is established, and 150 scenarios are calculated by modifying real-world shipment data from an existing multinational FMCG manufacturer. Four distribution variables are identified for a many-to-many and a hub-and-spoke network structure. Two variables affect the distribution network and two interfere in the shipment structure by manipulating weight and/or the delivery date. This research sheds light on the extent of the changes in greenhouse gas (GHG) emissions of the distribution network that result from modifications in the logistics variables. The greatest effect on the quantity of GHG emissions can be observed when an anticipation horizon for orders is introduced. When shipments are consolidated and delivered only weekly or biweekly from the manufacturer to the retailers, GHG emissions drop significantly. Another opportunity for retailers to cut down GHG emissions is based on the concept of minimum order quantities where shipments to a retailer location are bundled until a certain weight is reached. Additionally, total GHG emissions of distribution may be reduced by raising the tonnage limit, thereby triggering direct shipments between the manufacturer's facilities and the retailer locations, or by raising the tonnage limit, which triggers direct shipments in the logistics service provider network. The extent of GHG reduction is assessed for all investigated variables.}, language = {en} } @article{KellnerIgl, author = {Kellner, Florian and Igl, Johannes}, title = {Estimating the effect of changing retailing structures on the greenhouse gas performance of FMCG distribution networks}, series = {Logistics Research}, volume = {4}, journal = {Logistics Research}, number = {3-4}, publisher = {Springer Nature}, doi = {10.1007/s12159-012-0063-3}, pages = {87 -- 99}, abstract = {The assessment of greenhouse gas (GHG) emissions of supply chain activities is performed to create transparency across the supply chain and to identify emission-cutting opportunities. Literature provides several generic and case study approaches to estimate GHG emissions. But research often focuses on products. This paper sheds light on how the greenhouse performance of a fast-moving consumer goods (FMCG) distribution network depends on several (FMCG specific) variables to set up a "CO2 network footprint". Within a quantitative computational study, the distribution network footprint of an existing FMCG manufacturer is analyzed. Three options being fundamentally able to reduce total GHG emissions are identified: number of distribution centers, performance of the engaged logistics service provider and shipment structure. First, transportation processes for the investigated FMCG manufacturer are analyzed to derive GHG emissions caused by different distribution shipments. Second, initial data are manipulated to simulate variable changes, that is, different logistics structures. Third, results are reported and analyzed to show up how different changes in logistics structures may reduce GHG, without technological propulsion or use of regenerative energy.}, language = {en} } @article{Kellner, author = {Kellner, Florian}, title = {Exploring the impact of traffic congestion on CO2 emissions in freight distribution networks}, series = {Logistics Research}, volume = {9}, journal = {Logistics Research}, publisher = {Springer Nature}, doi = {10.1007/s12159-016-0148-5}, abstract = {This research quantifies the impact that regular road traffic congestion has on the CO2 emissions of a real-world distribution network, and it studies the consequences when the number of distribution centers changes. For this purpose, this study makes use of a network model allowing for a detailed representation of all relevant transport operations, including production flows between factories and distribution centers, line haul shipments between distribution centers and customers, and round/delivery trips between transshipment points and retailer locations for the last mile. The processed trip and traffic information does not rely on standard traffic data collection approaches, such as interviews, in situ technologies, or floating car data, but the road traffic data are retrieved from an online navigation service, such as Bing Maps, Google Maps, Inrix, Here, and TomTom. This study proves that online navigation services may considerably contribute to future research projects analyzing CO2 sensitivities and greenhouse gas cutting opportunities in logistics networks.}, language = {en} } @article{KraftQuaysonKellner, author = {Kraft, Sarah Katharina and Quayson, Matthew and Kellner, Florian}, title = {Assessing the German Act on Corporate Due Diligence Obligations in Supply Chains: a perspective from the smallholder cocoa farmer}, series = {Frontiers in Sustainability}, volume = {5}, journal = {Frontiers in Sustainability}, publisher = {frontiers}, doi = {10.3389/frsus.2024.1376619}, abstract = {This research examines the potential outputs, outcomes, and impacts of the German Act on Corporate Due Diligence Obligations in Supply Chains (LkSG) on the smallholder cocoa farmers in West Africa. The study primarily relies on a literature review and an impact pathway to conduct a systematic analysis to identify the potential effects of the LkSG on smallholder cocoa farmers. The findings indicate that some, but not all of the risks addressed by the LkSG align with those faced by smallholder cocoa farmers and their families. Additionally, the research also reveals weaknesses, particularly in managing environmental risks, which the LkSG does not adequately cover. Our findings show that in the short- and medium-term, the LkSG has no potential effects on smallholder cocoa farmers. Furthermore, the potential positive impacts of the law on smallholder cocoa farmers will take a long time to realize, as the LkSG considers primarily tier-1 suppliers. Companies in Germany might reassess their supply chains to strive for an LkSG-risk-free supply chain, which could in the long term have sustained impacts on smallholder cocoa farmers. However, we recommend a comprehensive risk analysis of the cocoa supply chain to enhance the human rights of cocoa farmers.}, language = {en} } @inproceedings{KellnerSchroder, author = {Kellner, Florian and Schroder, Nadine}, title = {Location Planning \& Analysis Using Uncertain Data}, series = {2021 International Conference on Decision Aid Sciences and Application (DASA), 07-08 December 2021, Sakheer, Bahrain}, booktitle = {2021 International Conference on Decision Aid Sciences and Application (DASA), 07-08 December 2021, Sakheer, Bahrain}, publisher = {IEEE}, address = {Piscataway, NJ}, isbn = {978-1-6654-1634-4}, doi = {10.1109/DASA53625.2021.9682323}, pages = {720 -- 723}, abstract = {In today's big data era, a humongous amount of data are collected from various sources. In many cases, these data are incomplete, imprecise, and uncertain. An illustrative example is the OpenStreetMap project, where users all over the world contribute data on a more or less precise and complete level. This research shows whether these data are suited to support management decisions. A real-world example demonstrates the extent to which location decisions of a fast-food restaurant chain can be reproduced using techniques from the field of advanced analytics. The problem deals with classifying potential locations and comparing the predicted locations with the actual ones. The data used for this example are retrieved from the OpenStreetMap project. We find that the OpenStreetMap data are generally suitable for predicting location decisions. However, the choice of the data analytics technique is crucial. In our illustrative example case, boosted trees resulted in the best forecast, thereby outperforming neural networks, classic trees, and logit models.}, language = {en} } @article{KraftKellner, author = {Kraft, Sarah Katharina and Kellner, Florian}, title = {Can Blockchain Be a Basis to Ensure Transparency in an Agricultural Supply Chain?}, series = {Sustainability}, volume = {14}, journal = {Sustainability}, number = {13}, publisher = {MDPI}, doi = {10.3390/su14138044}, abstract = {Many supply chains within developing countries lack transparency and are fraught with fraud, corruption, and a substantial number of intermediaries. For several decades, the cocoa sector has faced multiple social, economic, and environmental challenges, some of which include the issue of child labor and very low incomes for farmers, leading to poor living conditions. Blockchain technology has a high potential to reduce—or completely eradicate—some of these hurdles. In this article, we present a blockchain-based solution based on the open-source framework Hyperledger Fabric for the cocoa supply chain to promote transparency and reduce fraud. In doing so, we explicitly describe how farmers can be directly integrated into the whole blockchain solution considering the limited infrastructure, knowledge, and technologies available to them. Since about 70\% of all cocoa worldwide is produced in West Africa, this case study uses the cocoa sector in Ghana as an example.}, language = {en} } @article{KellnerOtto, author = {Kellner, Florian and Otto, Andreas}, title = {Allocating CO2 emissions to shipments in road freight transportation}, series = {Journal of Management Control}, volume = {22}, journal = {Journal of Management Control}, number = {4}, publisher = {Springer}, doi = {10.1007/s00187-011-0143-6}, pages = {451 -- 479}, abstract = {Logistic activity, in particular transportation, produces green house gases (GHG). For different purposes GHG need to be allocated to objects. This paper studies how to allocate the GHG volume of a transportation process (delivery tour) to the single shipments moved by the process. First, it identifies classes of generic allocation schemes and presents 15 allocation methods. Second, since the majority of these methods has not been designed for allocating GHG, we apply and compare them in the short distance transport context within a numerical example. The aim is to study how the schemes perform according to criteria. We suggest using causality, efficiency, empty core robustness, symmetry, individual rationality, coalition stability, ease of application, and set robustness as appraisal criteria and attempt to mainstream the discussion by recommending selected allocation methods.}, language = {en} } @incollection{LukeschKellner, author = {Lukesch, Maximilian and Kellner, Florian}, title = {Geoinformationssysteme f{\"u}r Logistikmanager: Eine praxisorientierte Einf{\"u}hrung am Beispiel der Freeware QGIS}, series = {Praxishandbuch Logistik}, booktitle = {Praxishandbuch Logistik}, editor = {Pradel, Uwe-Heiner}, publisher = {Wolters Kluwer}, address = {K{\"o}ln}, language = {de} } @unpublished{KellnerUtz, author = {Kellner, Florian and Utz, Sebastian}, title = {Sustainability in Supplier Selection and Order Allocation: Combining Integer Variables With Markowitz Portfolio Theory}, series = {SSRN Electronic Journal}, journal = {SSRN Electronic Journal}, publisher = {SSRN}, doi = {10.2139/ssrn.3296016}, abstract = {This research presents a decision support methodology for the multi-criteria supplier selection and order allocation problem. The proposed approach supports purchasing managers in assembling mid-term supplier portfolios while making them aware of the trade-offs between the supplier sustainability, the purchasing costs, and the overall supply risk. First, we propose a multi-objective optimization model with three objectives: to maximize the supplier sustainability, to select the supplier portfolio with the lowest purchasing costs, and to minimize the supply risk. Our model extends existing mathematical approaches that follow the portfolio theory fathered by H. Markowitz by integrating the aspect 'risk' into the supplier selection problem. Secondly, since we allow for integer variables in our model — in contrast to the classical Markowitz portfolio theory — we use the ε-constraint method to visualize the efficient surface. The possibility of considering the non-dominated set of supplier portfolios is advantageous for purchasing managers as they gain a picture of the different optimal supplier portfolios and are able to analyze the trade-offs between the different purchasing goals before making a decision. Finally, we illustrate the applicability of the proposed methodology in a real-world supplier selection and order allocation case from the automotive industry. In the example case, we identify 1,754 optimal supplier portfolios that may be assembled based on the eight available suppliers. Our analyses show that each optimal portfolio consists of two suppliers, with one specific supplier being included in each portfolio. Furthermore, four suppliers are not part of any optimal solution.}, language = {en} } @unpublished{Kellner, author = {Kellner, Florian}, title = {Generating Greenhouse Gas Cutting Incentives when Allocating Carbon Dioxide Emissions to Shipments in Road Freight Transportation}, series = {SSRN Electronic Journal}, journal = {SSRN Electronic Journal}, doi = {10.2139/ssrn.3518014}, abstract = {Road freight transportation accounts for a great share of the anthropogenic greenhouse gas (GHG) emissions. In order to provide a common methodology for carbon accounting related to transport activities, the European Committee for Standardization has published the European Norm EN-16258. Unfortunately, EN-16258 contains in its current version some gaps and ambiguities and leaves room for interpretation, which makes the comparison of the environmental performance of different logistics networks still difficult and hinders the identification of best practices. This research aims to overcome the ambiguities of EN-16258 concerning the allocation of GHG emissions to shipments in road freight transportation. In detail, we apply concepts of the cooperative game theory to identify among all allocation units specified by EN-16258 the most meaningful one. In doing so, we continue previous research projects that analyzed two important aspects of the EN-16258 allocation rules: accuracy and fairness. This study provides further insights into this allocation problem by investigating the incentive power of the different allocation schemes to opt for the GHG minimal way of running a road freight transport network. First, we complement the list of transport scenarios introduced by the prior research projects and present two novel transport scenarios. Second, we carry out a series of numerical experiments to compare the performance of the EN-16258 allocation rules with respect to accuracy, fairness, and the GHG minimizing incentive. Across all aspects, and taking the findings of the prior research projects into account, we conclude that the distance-based allocation rule is the most meaningful one.}, language = {en} } @article{KunklerKellner, author = {Kunkler, Jan and Kellner, Florian}, title = {Sustainable City Evaluation Using the Database for Estimation of Road Network Performance}, series = {Sustainability}, volume = {15}, journal = {Sustainability}, number = {1}, publisher = {MDPI}, doi = {10.3390/su15010733}, abstract = {This article introduces the Database for Estimation of Road Network Performance (DERNP) to enable wide-scale estimation of relevant Road Network Performance (RNP) factors for major German cities. The methodology behind DERNP is based on a randomized route sampling procedure that utilizes the Worldwide Harmonized Light Vehicles Test Procedure (WLTP) in combination with the tile-based HERE Maps Traffic API v7 and a digital elevation model provided by the European Union's Earth Observation Programme Copernicus to generate a large set of independent and realistic routes throughout OpenStreetMap road networks. By evaluating these routes using the PHEMLight5 framework, a comprehensive list of RNP parameters is estimated and translated into polynomial regression models for general usage. The applicability of these estimations is demonstrated based on a case study of four major German cities. This case study considers network characteristics in terms of detours, infrastructure, traffic congestion, fuel consumption, and CO2 emissions. Our results show that DERNP and its underlying randomized route sampling methodology overcomes major limitations of previous wide-scale RNP approaches, enabling efficient, easy-to-use, and region-specific RNP comparisons.}, language = {en} } @misc{LukeschKellner, author = {Lukesch, Maximilian and Kellner, Florian}, title = {Business Analytics and Big Data: Production, Logistics and Supply Chain Management}, series = {1. Regensburger Big Data Day, 30 Oktober 2018, Regensburg}, journal = {1. Regensburger Big Data Day, 30 Oktober 2018, Regensburg}, doi = {10.5283/epub.37889}, abstract = {Das Poster befasst sich mit dem Beitrag der Auswertung von "Big Data" f{\"u}r die Anwendungsbereiche der Produktion, der Logistik und des Supply Chain Management. Im Kern steht dabei die Anwendung von Business Analytics Methoden und die Umsetzung der Analytics-Ergebnisse in anwendungsorientierte Use Cases. Als Beispiele werden besprochen: Predictive Maintenance, Supply Chain Monitoring, Supply Chain Risk Management, Demand Forecasting.}, language = {en} } @book{KellnerBrabaender, author = {Kellner, Florian and Brab{\"a}nder, Christian}, title = {VBA mit Excel : Einf{\"u}hrung f{\"u}r Betriebswirte}, publisher = {Springer Gabler}, address = {Berlin}, isbn = {9783662597408}, doi = {10.1007/978-3-662-59740-8}, pages = {XI, 149}, abstract = {Dieses Buch bietet eine anwendungsorientierte Einf{\"u}hrung in die Programmierung mit Visual Basic for Applications (VBA) in Microsoft Excel. Es erm{\"o}glicht auch Einsteigern die selbstst{\"a}ndige L{\"o}sung kleiner bis mittelgroßer Programmieraufgaben aus dem betriebswirtschaftlichen Alltag. Der Schwierigkeitsgrad der Inhalte ist {\"u}berwiegend einfach gehalten, sodass Nutzer, die bereits grundlegende T{\"a}tigkeiten in MS Excel beherrschen, sich nach ihren jeweiligen Anforderungen entsprechend fortbilden k{\"o}nnen. Zahlreiche Praxisbeispiele und {\"U}bungen, die auf einem Windows-Betriebssystem entwickelt und getestet wurden, unterst{\"u}tzen das Lernen Schritt f{\"u}r Schritt und zeigen, wie hilfreich VBA durch Automatisierung und Individualisierung in jedem B{\"u}ro sein kann.}, language = {de} } @book{LukeschKellner, author = {Lukesch, Maximilian and Kellner, Florian}, title = {{\"U}bungsbuch Produktionswirtschaft : Planung, Steuerung und Industrie 4.0}, edition = {2., {\"u}berarbeitete und erweiterte Auflage}, publisher = {Springer Gabler}, address = {Berlin}, isbn = {978-3-662-62086-1}, doi = {10.1007/978-3-662-62087-8}, pages = {XVIII, 283}, abstract = {Dieses Buch bietet Studierenden mehr als 70 {\"U}bungsaufgaben und drei Fallstudien inklusive ausf{\"u}hrlicher L{\"o}sungen zu ausgew{\"a}hlten Themen der Produktionswirtschaft und Industrie 4.0. Jedes Kapitel enth{\"a}lt eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft" von Kellner/Lienland/Lukesch erleichtern das Selbststudium und erm{\"o}glichen eine optimale Pr{\"u}fungsvorbereitung. In der 2. Auflage wurden umfangreiche {\"U}berarbeitungen hinsichtlich Sprache und Aufbau von Aufgaben, L{\"o}sungswegen und Abbildungen vorgenommen sowie zahlreiche neue Aufgaben erg{\"a}nzt.}, language = {de} } @article{BartzschRoeslSeitz, author = {Bartzsch, Nikolaus and R{\"o}sl, Gerhard and Seitz, Franz}, title = {Estimating the foreign circulation of banknotes}, series = {Economics Letters}, volume = {119}, journal = {Economics Letters}, number = {2}, publisher = {Elsevier}, doi = {10.1016/j.econlet.2013.02.017}, pages = {165 -- 167}, abstract = {In this paper, we analyze the volume of Euro banknotes issued by Germany and circulating in other Euro area countries as well as outside the Euro area with a banknotes' age model. Our approach suggests that about 60\% of banknotes, the equivalent of around € 225 billion, is held abroad. Highlights ► We analyze the volume of Euro banknotes issued by Germany and circulating abroad. ► We use a model of the age of banknotes. ► The model captures demand from other Euro area countries and outside the Euro area. ► About 60\% of "German" banknotes (€ 225 billion) are held abroad.}, language = {en} } @misc{LangFindeisen, author = {Lang, Gabriele and Findeisen, Vivien}, title = {Measuring success and impact of knowledge and technology transfer between university, industry and society}, series = {University Industry Innovation Network Conference 2021, June 14-16}, journal = {University Industry Innovation Network Conference 2021, June 14-16}, pages = {90 Min}, abstract = {Our workshop aims to discuss the terms transfer success and transfer effectiveness and to agree on a common definition with the participants on the one hand. On the other, the moderators and workshop participants together will develop a set of indicators to measure technology and knowledge transfer success by focussing on the interaction of university with industry and society. The initiators' background is the joint research project "Transfer_i" which's name simply stands for Transfer Indicators. The research partners developed a holistic approach on the technology and knowledge transfer process to contribute to the rather fragmented state of research. In addition, the project points out its value of practice by attempting a measurement of transfer output and even its impact with quantitative and qualitative indicators.}, language = {en} } @book{HamellaSchneiderVaslin, author = {Hamella, Sandra and Schneider, Sascha and Vaslin, Marcel}, title = {Volkswirtschaftslehre Lernsituationen- berufliche Oberschule Bayern, Fachhochschulreife}, publisher = {Cornelsen}, address = {Berlin}, isbn = {978-3064514645}, language = {de} } @book{CahaFaltermeierGregoretal., author = {Caha, Zdeněk and Faltermeier, Johann Fabian and Gregor, Jan and Justus, Xenia and Kajanov{\´a}, Alena and M{\´a}cha, Jiř{\´i} and Machov{\´a}, Veronika and Mart{\´i}škov{\´a}, Petra and Polaneck{\´y}, Luk{\´a}š and Ruschak, Michal and Saßmannshausen, Sean Patrick and Slab{\´a}, Marie and Stellner, František and Strakov{\´a}, Jarmila and Šuta, Michal and Švec, Roman and Urban, Jan and V{\´a}chal, Jan and Velkov{\´a}, Vendula and Vokoun, Marek}, title = {Handbuch f{\"u}r Unternehmensgr{\"u}nder = Př{\´i}ručka pro podnikatele = Handbook for entrepreneurs}, publisher = {Vysok{\´a} škola technick{\´a} a ekonomick{\´a} v Česk{\´y}ch Budějovic{\´i}ch}, address = {Česk{\´e} Budějovice}, isbn = {978-80-7468-140-0}, abstract = {The aim of this publication is to provide entrepreneurs a comprehensive overview of the most important steps in starting a business, to compare the business environment in the Czech Republic and Germany, and to get an overview of financing opportunities. There is discussed the motivation leading to entrepreneurship, advice on how to create a business plan and the necessary legal steps that the beginning entrepreneur must take when registering.}, language = {de} } @unpublished{BartzschRoeslSeitz, author = {Bartzsch, Nikolaus and R{\"o}sl, Gerhard and Seitz, Franz}, title = {Der Auslandsumlauf Deutscher Euro-Banknoten: Sch{\"a}tzung Mit Indirekten Ans{\"a}tzen}, publisher = {SSRN}, doi = {10.2139/ssrn.2785412}, abstract = {In dem vorliegenden Papier versuchen wir den Bestand der Euro-Banknoten zu ermitteln, der sich von der deutschen Banknotenemission im Ausland befindet. Dabei unterscheiden wir nach Best{\"a}nden, die außerhalb des Euro-W{\"a}hrungsraumes gehalten werden, und solchen, die in anderen L{\"a}ndern der EWU zirkulieren. Die Analyse basiert auf Ans{\"a}tzen, die den Auslandsumlauf auf indirektem Wege absch{\"a}tzen. Der Untersuchungszeitraum reicht von 2002 bis 2009. Wir finden heraus, dass Ende 2009 insgesamt rund zwei Drittel der deutschen kumulierten Nettoemissionen im Ausland umliefen. Der gr{\"o}ßte Teil, etwa 160 Mrd. €, befand sich außerhalb des Euro-Raums, der Rest - 80 Mrd. € - lief in anderen EWU-L{\"a}ndern um. Somit entsprach der Inlandsumlauf deutscher Euro-Banknoten nur rund einem Drittel aller von der Bundesbank in H{\"o}he von 350 Mrd. € in Umlauf gegebenen Banknoten. Damit werden die Ergebnisse direkter Ans{\"a}tze best{\"a}tigt.}, language = {de} } @misc{Sassmannshausen, author = {Saßmannshausen, Sean Patrick}, title = {Systematisches Unternehmertum in bestehenden Unternehmen - eine Methode zur Steigerung der Konkurrenzf{\"a}higkeit - [Vortrag 16.10.2017]}, publisher = {Hochschule f{\"u}r Technik und Wirtschaft}, address = {Česk{\´e} Budějovice}, language = {de} } @article{CurbachLanderDierksetal., author = {Curbach, Janina and Lander, Jonas and Dierks, Marie-Luise and Grepmeier, Eva-Maria and von Sommoggy, Julia}, title = {How do health professionals translate evidence on early childhood allergy prevention into health literacy-responsive practice?}, series = {BMJ OPEN}, volume = {11}, journal = {BMJ OPEN}, publisher = {BMJ}, doi = {10.1136/bmjopen-2020-047733}, pages = {1 -- 8}, abstract = {Introduction Paediatricians, general practitioners (GPs) and midwives in primary care are important sources of information for parents on early childhood allergy prevention (ECAP). Research has shown that preventive counselling by health professionals can be effective in improving patients' health literacy (HL) and health behaviour. Providing effective advice relies on two factors. First, health professionals need be up-to-date with research evidence on ECAP, to consider popular misconceptions and fears and to translate this knowledge into clear recommendations for parents (knowledge translation). Second, they need to know and apply counselling techniques and create a practice setting which accommodates parental HL needs (health literacy-responsive care). The objective of this study is to explore and assess how German health professionals take up and translate ECAP evidence into appropriate recommendations for parents, how they consider HL in counselling and practice organisation and what barriers and enablers they find in their performance of HL-responsive ECAP. Methods and analysis The study has a sequential mixed-method design, in two phases. In the first phase, qualitative semi-structured expert interviews will be conducted with health professionals (paediatricians, GPs and midwives) at primary care level and professional policy level. Data collection is ongoing until January 2022. In the second phase, based on the qualitative results, a standardised questionnaire will be developed, and pilot-tested in a wider population of German health professionals. The findings of both phases will be integrated. Ethics and dissemination The study has received ethical approval from the Ethics Committee of the University of Regensburg (18-1205-101). The results will be published in international peer-reviewed open access journals and via presentations at scientific conferences. The results will also be shared with German health professionals, decision-makers and potential funders of interventions.}, language = {en} } @article{SassmannshausenGladbach, author = {Saßmannshausen, Sean Patrick and Gladbach, Stefan}, title = {Entrepreneurship Education between Theory and Practice: Reflections on Case Study Based Teaching}, series = {Journal of Asia Entrepreneurship and Sustainability}, volume = {9}, journal = {Journal of Asia Entrepreneurship and Sustainability}, number = {1}, publisher = {RossiSmith Academic}, pages = {57 -- 94}, abstract = {This article suggests an extended use of the case study methodology in teaching entrepreneurship in Germany. In Germany, the traditional form of formal lectures seems still to be predominant in Entrepreneurship Education. Case studies as a teaching methodology can serve the many dualities of Entrepreneurship Education: heterogeneous vs. homogeneous prior knowledge of participants, participants' divergent interests in entrepreneurship courses, from simply collecting credits to theoretical interest to practical and urgent interest in practical skills for starting a venture. The advantages of case study based teaching methodology in transmitting theoretical knowledge as well as practical skills in entrepreneurship is described, based on the evidence in state of the art entrepreneurship research literature. A small explorative survey on case studies in Entrepreneurship Education is presented. Descriptive results generate insights in students perspective on the usefulness of the case study based teaching methodology in comparison with traditional lectures and provide hints for a more elaborated future empirical study that could employ a proper model on the effectiveness and advantages of case study based learning. The authors conclude in encouraging an increase in the usage of case study based teaching in Entrepreneurship Education especially in Germany.}, language = {en} } @techreport{BraunVoussem, type = {Working Paper}, author = {Braun, Carina N. and Voußem, Ludwig}, title = {Back to Business: Wie Unternehmen ehemalige Auszubildende und Praktikanten an sich binden; Studie im Rahmen eines Projekts an der OTH Regensburg [unver{\"o}ffentlichtes Working Paper]}, language = {en} } @incollection{SassmannshausenVolkmann, author = {Saßmannshausen, Sean Patrick and Volkmann, Christine}, title = {The Emergence of Academic Entrepreneurship at Wuppertal University - A Case Study}, series = {Scientific Entrepreneurship : Reflections on the Success of 10 years EXIST : Festschrift for Norbert Szyperski on the occasion of his 80th birthday, September 27, 2011}, booktitle = {Scientific Entrepreneurship : Reflections on the Success of 10 years EXIST : Festschrift for Norbert Szyperski on the occasion of his 80th birthday, September 27, 2011}, publisher = {Eul}, isbn = {978-3-8441-0078-5}, pages = {19 -- 40}, abstract = {The University of Wuppertal is among the relatively small group of universities which were continuously supported by the EXIST program through all three stages of EXIST I, II, and III. In this article we want to outline the development of "BIZEPS" from 1999 to 2003/04. A subsequent article in this volume will reflect on the development from 2005 to 2011. The acronym BIZEPS has always remained part of the names of follow-up projects and sustainable structures which persisted after the end of government financing. At the end of February 2011, the latest EXIST-project in Wuppertal, BIZEPS gazelles, has been concluded formally; but then again it did not really come to an end, since its core functions can now be continued through internal funding. Sustainable structural changes have been established, and the lessons learned as well as the spirit of BIZEPS gazelles are still present. Now, in summer 2011, Wuppertal is preparing for its second application for EXIST IV. EXIST IV would be the concluding highlight to the university's long-lasting commitment to entrepreneurship by crafting and - more important - incorporating an entrepreneurial strategy not only for parts of the university, but rather for its entire body. But how did Wuppertal University get to this point? In this article we would like to describe the history of entrepreneurship at the University of Wuppertal. This reflection in form of a case study might offer insights and lessons to be learned that are instructive to other universities which are about to start or to advance their entrepreneurial ecosystem (for a similar approach in describing the development of entrepreneurship within educational institutions see e.g. Cruikshank 2005; in addition see e.g. Wright et al. (ed.) (2007), Isenberg (2010), and Fetters (2010)).}, language = {en} } @article{WeissGarloff, author = {Weiss, Matthias and Garloff, Alfred}, title = {Skill Biased Technological Change and Endogenous Benefits}, series = {Applied Economics}, volume = {43}, journal = {Applied Economics}, number = {7}, publisher = {Taylor \& Francis}, doi = {10.1080/00036840802599933}, pages = {811 -- 821}, abstract = {In this article, we study the effect of skill-biased technological change on unemployment and wage inequality in the presence of a link between social benefits and average income. In this case, an increase in the productivity of skilled workers, and hence their wage, leads to an increase in average income and hence in benefits. The increased fallback income, in turn, makes unskilled workers ask for higher wages. As higher wages are not justified by corresponding productivity increases, unemployment rises. Generally, we show that skill-biased technological change leads to increasing unemployment of the unskilled and to a moderately increasing wage inequality when benefits are endogenous. The model provides a theoretical explanation for diverging dynamics in wage inequality and unemployment under different social benefits regimes. Analysing the social legislation in 14 countries, we find that benefits are linked to the evolution of average income in Continental Europe but not in the US and the UK. Given this institutional difference, our model predicts that skill-biased technological change leads to rising unemployment in Continental Europe and rising wage inequality in the US and the UK.}, language = {en} } @article{Weiss, author = {Weiss, Matthias}, title = {Absenteeism in Age-Diverse Work Teams}, series = {Labour Markets and Demographic Change}, journal = {Labour Markets and Demographic Change}, editor = {Kuhn, Michael and Ochsen, Carsten}, publisher = {VS Verlag}, address = {Wiesbaden}, doi = {10.1007/978-3-531-91478-7_3}, pages = {40 -- 57}, abstract = {Age-diverse work teams are being advocated as an important management tool to enhance performance and productively employ older workers. However, this advice is not founded on empirical evidence. There are very few studies that look at the relation between performance and age diversity of work teams. This lack of evidence is mainly due to a lack of available data. Information on performance and worker composition of a productive unit is available almost exclusively on the plant level in matched employer-employee data sets. But on the plant level/age heterogeneity of the workforce does not tell much about age diversity on the level where co-operation/teamwork takes place (work teams, departments, etc.). If all of the older workers work in the administration whereas all the young employees work in the production, the firm's workforce may be highly age-diverse, but work teams and departments are age-homogeneous. This problem notwithstanding, Grund and Westerg{\aa}rd-Nielsen (2005) look at the relation between productivity and the standard deviation of workers' age in a sample of 7,000 Danish firms. They find a hump-shaped relation.}, language = {en} } @article{LuehrmannWeiss, author = {L{\"u}hrmann, Melanie and Weiss, Matthias}, title = {The Effect of Working Time and Labor Force Participation on Unemployment}, series = {Economic Modelling}, volume = {27}, journal = {Economic Modelling}, number = {1}, doi = {10.1016/j.econmod.2009.07.024}, pages = {67 -- 82}, abstract = {This paper introduces a new argument into the theoretical literature on labor market effects of changes in working hours and labor force participation. We advance a general equilibrium model in which increased labor supply reduces unskilled unemployment via consumer demand: longer work hours and higher labor force participation imply higher incomes and less (leisure) time. In consequence, home production is reduced in favor of outsourcing domestic tasks to the market, shifting consumer demand toward unskill-intensive goods. Relative demand for unskilled labor rises and unemployment falls. Finally, we provide empirical support for the basic mechanisms of our model for Germany.}, language = {en} } @article{Weiss, author = {Weiss, Matthias}, title = {On the Evolution of Wage Inequality in Acemoglu's Model of Directed Technical Change}, series = {Applied Economics Letters}, volume = {16}, journal = {Applied Economics Letters}, number = {6}, publisher = {Taylor \& Francis}, doi = {10.1080/13504850701206452}, pages = {591 -- 595}, abstract = {In Acemoglu's model of directed technical change, the skill-premium increases in consequence of an increase in the relative supply of skilled labour. In this article, I argue that other measures of wage inequality such as the Gini-coefficient do not necessarily rise as well. The Gini-coefficient depends positively on the skill-premium, but the effect of an increase in the relative supply of skilled labour is ambiguous. A simulation of Acemoglu's model shows that the growth in the relative supply of skilled labour has led to increased wage inequality in the past, but will lead to decreasing wage inequality in the future.}, language = {en} } @article{Weiss, author = {Weiss, Matthias}, title = {Skill-Biased Technological Change}, series = {Economics Letters}, volume = {100}, journal = {Economics Letters}, number = {3}, doi = {10.1016/j.econlet.2008.03.022}, pages = {439 -- 441}, abstract = {This paper presents a model in which perpetual skill-biased technological change does not lead to ever-increasing wage inequality. The model is consistent with the increase in wage inequality in the 1980s and the subsequent stabilization in the 1990s.}, language = {en} } @incollection{IlmakunnasSkirbekkvanOursetal., author = {Ilmakunnas, Pekka and Skirbekk, Vegard and van Ours, Jan and Weiss, Matthias}, title = {Ageing and Productivty}, series = {Ageing, Health, and Productivity: The Economics of Increased Life Expectancy}, booktitle = {Ageing, Health, and Productivity: The Economics of Increased Life Expectancy}, editor = {Garibaldi, Pietro}, publisher = {Oxford University Press}, address = {Oxford}, pages = {135 -- 219}, subject = {Alter}, language = {en} } @article{Weiss, author = {Weiss, Matthias}, title = {Erfahrung kompensiert nachlassende F{\"a}higkeiten}, series = {Personalf{\"u}hrung}, journal = {Personalf{\"u}hrung}, number = {1}, pages = {56 -- 58}, language = {de} } @article{BrabenecPoborskySassmannshausen, author = {Brabenec, Tomas and Poborsky, Frantisek and Saßmannshausen, Sean Patrick}, title = {The Difference between Preferred \& Common Stocks in Europe from the Market Perspective}, series = {Journal of Competitiveness}, volume = {12}, journal = {Journal of Competitiveness}, number = {3}, publisher = {Tomas Bata University in Zl{\´i}n}, doi = {10.7441/joc.2020.03.04}, pages = {64 -- 81}, abstract = {Companies listed on the stock market must devote a great deal of attention to their market position. They must increase their competitive advantage in the undeniably key process of the issuance of stocks. As the issuance of preferred stocks has increased after the last crisis and in the current period of low interest rates in Europe, they are becoming more favoured investment instruments, we decided to analyse the real properties of preferred stocks in Europe in order to increase the efficiency of joint-stock companies. Using a dataset comprising all companies having both common and preferred stocks issued and traded on European markets between 2009- 2016, we determined the relationship of risk (measured by beta coefficients) and price volatility among common and preferred stocks and bonds in Europe. Our findings show beta coefficients of preferred stocks as systematically lower than beta coefficients of common stocks. Considering a difference of up to 10\% as negligible, however, preferred stocks showed a similar or higher beta coefficient than corresponding common stocks of the same company in 53\% of cases, whereas for 33\% of cases, the difference is only ±10\%. Coefficients of variation in prices showed a similar relationship, with only a negligible portion of preferred stocks bearing fixed (stable) dividends. This result implies that currently traded preferred stocks in Europe in fact do not possess such characteristics they are typically said to have, and in many cases they incur as comparable a risk as do common stocks. This essential information should help to increase the efficiency and competitiveness of joint-stock companies.}, language = {en} } @article{VoussemBraunNonnast, author = {Voußem, Ludwig and Braun, Carina N. and Nonnast, Susanne}, title = {HR als Krisenlotse; Strategischer Partner in der Krise}, series = {Personalwirtschaft}, volume = {46}, journal = {Personalwirtschaft}, number = {7}, publisher = {FAZ Business Media}, pages = {72 -- 74}, language = {de} } @incollection{Braun, author = {Braun, Carina N.}, title = {Evidenzbasiertes Arbeiten im Goinger Kreis: Neukonzeption von "Fit f{\"u}r die Bewerbung" auf Basis einer Studie der OTH Regensburg}, series = {Grenz{\"u}berschreitungen zwischen Unternehmen und Gesellschaft}, booktitle = {Grenz{\"u}berschreitungen zwischen Unternehmen und Gesellschaft}, publisher = {VAS-Verlag f{\"u}r Akademische Schriften}, address = {Hohenwarsleben}, isbn = {978-3-88864-563-1}, pages = {49 -- 54}, language = {de} } @incollection{MuellerFalter, author = {M{\"u}ller, Andreas and Falter, Thomas}, title = {Sechs F{\"u}hrungsperspektiven f{\"u}r die digitale Transformation - Welche Dashboards das Ver{\"a}nderungsmanagement in digitalen Zeiten unterst{\"u}tzen k{\"o}nnen}, series = {Arbeitskulturen im Wandel}, booktitle = {Arbeitskulturen im Wandel}, editor = {W{\"o}rwag, Sebastian and Cloots, Alexandra}, publisher = {Springer Gabler}, address = {Wiesbaden}, isbn = {978-3-658-30450-8}, doi = {10.1007/978-3-658-30451-5_12}, pages = {239 -- 257}, abstract = {W{\"a}hrend KPIs und Dashboards in großer Zahl f{\"u}r den Betrieb eines Unternehmens im eingeschwungenen Zustand zur Verf{\"u}gung stehen, scheint es insbesondere in der digitalen Transformation besonders schwierig zu sein, Orientierung zu behalten und zu vermitteln. Welche Aspekte sind dabei wichtig? Was ist der Einfluss der Unternehmenskultur? In welcher Reihenfolge sollen wir vorgehen? Wie k{\"o}nnen wir die wichtigen Parameter messen und visualisieren? Auf diese Fragen geben wir unter Ber{\"u}cksichtigung unterschiedlicher Modelle und Perspektiven Antworten und zeigen am hypothetischen Beispiel eines Autohauses m{\"o}gliche konkrete Aktionen exemplarisch auf.}, language = {de} } @techreport{VoussemBraunNonnast, author = {Voußem, Ludwig and Braun, Carina N. and Nonnast, Susanne}, title = {Erfolgreiches Personalmanagement in der Corona-Krise - Ergebnisbericht einer Online-Befragung}, language = {de} } @incollection{SchoentagDrukarczyk, author = {Sch{\"o}ntag, J{\"u}rgen and Drukarczyk, J.}, title = {Im Vorfeld der Insolvenz, \S 2 Krise und Krisenfr{\"u}herkennung}, series = {Insolvenzrechts-Handbuch}, booktitle = {Insolvenzrechts-Handbuch}, editor = {Gottwald, Peter and Haas, Ulrich and Adolphsen, Jens}, publisher = {C.H. Beck}, address = {M{\"u}nchen}, isbn = {978-3-406-72392-6}, pages = {42 -- 80}, language = {de} } @article{HartmannHecknerPlach, author = {Hartmann, Julia and Heckner, Markus and Plach, Ulrike}, title = {Future Skills bei Studierenden - Messung und Einflussfaktoren}, series = {Die Neue Hochschule}, journal = {Die Neue Hochschule}, number = {6}, pages = {24 -- 27}, abstract = {Eine sich stetig ver{\"a}ndernde Arbeitswelt erfordert neue Kompetenzen von unseren Studierenden. In der Lehre gilt es nicht nur, diese Zukunftskompetenzen (sog. Future Skills) zu f{\"o}rdern, sondern diese auch zu messem und sichtbar zu machen.}, language = {de} } @misc{HartmannHecknerPlach, author = {Hartmann, Julia and Heckner, Markus and Plach, Ulrike}, title = {Einfluss studierendenzentrierter Lehrelemente auf die Entwicklung von Zukunftskompetenzen bei Studierenden}, language = {de} } @article{JustHeinrichMaurinetal., author = {Just, Tobias and Heinrich, Michael and Maurin, Mark Andreas and Schreck, Thomas}, title = {Foreclosure discounts for German housing markets}, series = {International Journal of Housing Markets and Analysis}, volume = {13}, journal = {International Journal of Housing Markets and Analysis}, number = {2}, publisher = {Emerald}, doi = {10.1108/IJHMA-12-2018-0106}, pages = {143 -- 163}, abstract = {Purpose This paper aims to investigate the foreclosure discount for the German residential market in the years from 2008 to 2011. Design/methodology/approach The determinants of the foreclosure discount are estimated in a hedonic price model. The analysis is based on a unique data set compiled from three different data sources with 135,000 foreclosed properties. Findings The findings reveal that residential units in foreclosures are sold at a discount of 19 per cent compared to residential units with similar characteristics that are not in foreclosure. Second, a regional pattern can be observed, with discounts being negatively correlated to unemployment risk and liquidity. Third, the model with interaction terms shows that foreclosure discounts are linked to specific property characteristics. Fourth, these object-related risks are typically smaller than regional risks or locational risks. Research limitations/implications Given the highly fragmented system of Gutachterausschusse in Germany, who are responsible for collecting transaction data, we were not able to directly analyze transaction data, but only a proxy for this price information. Practical implications The results can be important for financial institutions that are trying to assess the risk of lending for a specific object in a specific location. So far, banks primarily try to assess the default risk of private lenders by analyzing the debtor's financial position and the quality of the property. The analysis provides insights into which characteristics of a property might imply additional risk, and in which region these risks are biggest. Originality/value To the best of the authors' knowledge, this is the first attempt to analyze the foreclosure discount for the German housing market.}, language = {en} } @article{ZucchiFrancoSchrecketal., author = {Zucchi, Jose William and Franco, Estefania Aparecida Thome and Schreck, Thomas and Castro Silva, Maria Helena and Migliorini, Sandro Rog{\´e}rio dos Santos and Garcia, T. and Mota, G. A. F. and de Morais, Bruna Evelyn Bueno and Machado, L. H. S. and Batista, A. N. R. and de Pavia, Sergio and de Godoy, I. and Tanni, Suzana}, title = {Different Clusters in Patients with Chronic Obstructive Pulmonary Disease (COPD)}, series = {International Journal of chronic obstructive pulmonary disease}, volume = {15}, journal = {International Journal of chronic obstructive pulmonary disease}, publisher = {Dove Medical Press}, doi = {10.2147/COPD.S268332}, pages = {2847 -- 2856}, abstract = {Background: Chronic obstructive pulmonary disease (COPD) has a functional definition. However, differences in clinical characteristics and systemic manifestations make COPD a heterogeneous disease and some manifestations have been associated with different risks of acute exacerbations, hospitalizations, and death. Objective: Therefore, the objective of the study was to evaluate possible clinical clusters in COPD at two study centers in Brazil and identify the associated exacerbation and mortality rate during 1 year of follow-up. Methods: We included patients with COPD and all underwent an evaluation composed of the Charlson Index, body mass index (BMI), current pharmacological treatment, smoking history (packs-year), history of exacerbations/hospitalizations in the last year, spirometry, six-minute walking test (6MWT), quality of life questionnaires, dyspnea, and hospital anxiety and depression scale. Blood samples were also collected for measurements of C-reactive protein (CRP), blood gases, laboratory analysis, and blood count. For the construction of the clusters, 13 continuous variables of clinical importance were considered: hematocrit, CRP, triglycerides, low density lipoprotein, absolute number of peripheral eosinophils, age, pulse oximetry, BMI, forced expiratory volume in the first second, dyspnea, 6MWD, total score of the Saint George Respiratory Questionnaire and packs-year of smoking. We used the Ward and K-means methods and determined the best silhouette value to identify similarities of individuals within the cluster (cohesion) in relation to the other clusters (separation). The number of clusters was determined by the heterogeneity values of the cluster, which in this case was determined as four clusters. Results: We evaluated 301 COPD patients and identified four different groups of COPD patients. The first cluster (203 patients) was characterized by fewer symptoms and lower functional severity of the disease, the second cluster by higher values of peripheral eosinophils, the third cluster by more systemic inflammation and the fourth cluster by greater obstructive severity and worse gas exchange. Cluster 2 had an average of 959 3 peripheral eosinophils, cluster 3 had a higher prevalence of nutritional depletion (46.1\%), and cluster 4 had a higher BODE index. Regarding the associated comorbidities, we found that only obstructive sleep apnea syndrome and pulmonary thromboembolism were more prevalent in cluster 4. Almost 50\% of all patients presented an exacerbation during 1 year of follow-up. However, it was higher in cluster 4, with 65\% of all patients having at least one exacerbation. The mortality rate was statistically higher in cluster 4, with 26.9\%, vs 9.6\% in cluster 1. Conclusion: We could identify four clinical different clusters in these COPD populations, that were related to different clinical manifestations, comorbidities, exacerbation, and mortality rate. We also identified a specific cluster with higher values of peripheral eosinophils.}, language = {en} } @article{RoeslSeitzToedter, author = {R{\"o}sl, Gerhard and Seitz, Franz and T{\"o}dter, Karl-Heinz}, title = {The Cost of Overcoming the Zero Lower-Bound: A Welfare Analysis}, series = {Economies}, volume = {7}, journal = {Economies}, number = {3}, publisher = {MDPI}, doi = {10.3390/economies7030067}, pages = {1 -- 18}, abstract = {To broaden the operational scope of monetary policy, several authors suggest cash abolition as an appropriate means of breaking through the zero lower-bound. We argue that the welfare costs of bypassing the zero lower-bound by getting rid of cash entirely are analytically equivalent to negative interest rates on cash holdings. Using a money-in-the-utility-function model, we measure in two ways the welfare loss consumers as money holders would be forced to bear once the zero lower-bound is broken: in terms of the amount needed to compensate consumers (compensated variation), and as excess burden (deadweight loss) imposed on the economy as a whole. We calibrated the model for the euro area and for Germany. Our findings suggest that the welfare losses of negative interest rates incurred by consumers as holders of cash and transaction balances (M3) are large and enduring, notably if implemented in the current low-interest rate environment.}, language = {en} } @book{CahaSassmannshausen, author = {Caha, Zdenek and Saßmannshausen, Sean Patrick}, title = {Lexikon Pojmů z Oblasti Podnikatelsk{\´y}ch Kompetenc{\´i}}, publisher = {Vysok{\´a} škola technick{\´a} a ekonomick{\´a} v Česk{\´y}ch Budějovic{\´i}ch}, address = {Česk{\´e} Budějovice}, isbn = {978-80-7468-138-7}, language = {en} } @book{BraunPundt, author = {Braun, Carina N. and Pundt, Leena}, title = {Personalmanagement klipp \& klar}, edition = {1. Auflage}, publisher = {Springer Gabler}, address = {Wiesbaden}, isbn = {978-3-658-30573-4}, doi = {10.1007/978-3-658-30574-1}, abstract = {Entlang eines neuen, dynamischen Rahmenmodells wird in diesem Lehrbuch auf leicht verst{\"a}ndliche Weise erl{\"a}utert, wie die Aufgabenfelder des Personalmanagements aufeinander aufbauen und miteinander in Beziehung stehen. Neben klassischen Kernfunktionen wie Personalplanung, Kapazit{\"a}tsmanagement und Entwicklung von Kompetenzen und Talenten werden moderne Herausforderungen wie beispielsweise der Digitalisierungsfortschritt oder neue M{\"o}glichkeiten des Datenmanagements thematisiert. Es wird deutlich, dass eine Vielzahl von Aufgaben rund um die Ressource Personal zum Unternehmenserfolg beitr{\"a}gt. Das Buch richtet sich in erster Linie an Bachelor-Studierende, die sich mit den Grundlagen des Personalmanagements besch{\"a}ftigen. Es enth{\"a}lt dar{\"u}ber hinaus wertvolle Hinweise f{\"u}r F{\"u}hrungskr{\"a}fte sowie f{\"u}r Mitarbeitende in Unternehmen.}, subject = {Personalpolitik}, language = {de} } @inproceedings{Sassmannshausen, author = {Saßmannshausen, Sean Patrick}, title = {Unternehmertum als Schl{\"u}ssel der sozio-{\"o}konomischen Entwicklung}, series = {Entrepreneurship \& Intrapreneurship - Same or Different? 04th and 5th of April 2019, Regensburg}, booktitle = {Entrepreneurship \& Intrapreneurship - Same or Different? 04th and 5th of April 2019, Regensburg}, editor = {Faltermeier, Johann Fabian and Justus, Xenia}, publisher = {RAM-Verlag}, address = {L{\"u}denscheid}, isbn = {978-3-942303-86-6}, pages = {3 -- 14}, abstract = {Vor dem Hintergrund von Innovationsdruck und drohenden Strukturbr{\"u}chen gewinnt das „Unternehmertum in der Unternehmung" (kurz Intrapreneurship) zunehmend an Bedeutung. Diese Teildisziplin erkl{\"a}rt unternehmerisch denkende und innovationsbef{\"a}higte Mitarbeiterinnen und Mitarbeiter zum Objekt der Entrepreneurship-Forschung. Doch wie lassen sich Entrepreneurship und Intrapreneurship differenzieren? Und wo steht die Entre- und Intrapreneurship-Lehre heute? Und wie kann unternehmerisches Denken und Handeln an Hochschulen und in der Praxis gef{\"o}rdert werden? Wo stehen dabei die Hochschulen und Unternehmen in unserer Region?}, language = {de} } @book{Bourier, author = {Bourier, G{\"u}nther}, title = {Statistik-{\"U}bungen}, publisher = {Springer Fachmedien}, address = {Wiesbaden}, isbn = {978-3-658-23635-9}, doi = {10.1007/978-3-658-23635-9}, abstract = {Ziel dieses {\"U}bungsbuches ist es, den Studierenden eine umfassende M{\"o}glichkeit zu geben, ihre bereits erworbenen Statistikkenntnisse intensiv zu nutzen und zu vertiefen. Dazu dienen die zahlreichen, praxisorientierten {\"U}bungsaufgaben zur beschreibenden Statistik, Wahrscheinlichkeitsrechnung und schließenden Statistik. Der Autor zeigt die L{\"o}sungen zu den Aufgaben ausf{\"u}hrlich Schritt f{\"u}r Schritt auf. Dadurch wird ein selbstst{\"a}ndiges Erarbeiten der L{\"o}sungstechniken sowie das eigenst{\"a}ndige L{\"o}sen statistischer Problemstellungen gef{\"o}rdert. Hinweise auf typische Fehlerquellen sind besonders nutzwertig bei der Klausurvorbereitung. Die vorliegende 6. Auflage wurde durchgesehen und aktualisiert.}, language = {de} } @article{KrizAuchter, author = {Kriz, Willy C. and Auchter, Eberhard}, title = {10 Years of Evaluation Research Into Gaming Simulation for German Entrepreneurship and a New Study on Its Long-Term Effects}, series = {Simulation \& Gaming}, volume = {47}, journal = {Simulation \& Gaming}, number = {2}, publisher = {Sage}, doi = {10.1177/1046878116633972}, pages = {179 -- 205}, abstract = {Background: Over the past ten years, we carried out several comprehensive studies in the area of entrepreneurship education using business games that simulate the business processes of startups. The studies researched the learning effects of these games on German university students. Aim: The studies we present investigated if the simulation game-based educational entrepreneurship programs in Germany reached their goals. These goals included the fostering of participants' entrepreneurial competencies and desire to create a startup. Method: We show traditional summative output-oriented results and more profound results based on our theory-based evaluation approach. A so-called logic model provides a framework for the interpretation of what takes place during the entrepreneurship business simulations. Currently, we have conducted research on more than 50 regular university courses with more than 1000 students. Another part of our studies is the evaluation of entrepreneurship education in the German national business game-based competition, EXIST priME Cup (further called EPC). More than 12,000 students attended more than 500 of these cup seminars. We also show new results from an online survey that was carried out to measure the long-term effects of the startup simulation-based seminars. Results: The results of five studies are summarized, and show an overall increase in the participants' knowledge of business administration and business plan preparation skills (required in start-up context). Apart from other results, significant gender-based differences are identified. The differences relate to entrepreneurial attitudes and motivation. Some test scenarios with cup seminars for women only with extended debriefing seem to reduce this decrease in the motivation of women; further research with larger samples is necessary. A new study on the long-term effects shows a very high acceptance rate and demonstrates the satisfaction of former students. The simulation game-based program resulted in participants starting startups at a rate that is approximately twice as high (around 16\%) as the normal rate in Germany.}, language = {en} } @article{WehnesHoeschl, author = {Wehnes, Harald and H{\"o}schl, Michael}, title = {Studentische Projekte mit Auftraggebern aus Wirtschaft und Verwaltung virtuell umgesetzt}, series = {PROJEKTMANAGEMENT AKTUELL / Projektmanagement und Covid-19}, volume = {32}, journal = {PROJEKTMANAGEMENT AKTUELL / Projektmanagement und Covid-19}, number = {1}, publisher = {Narr Francke Attempto Verlag}, doi = {10.2357/PM-2021-0003}, pages = {11 -- 18}, abstract = {Das Coronavirus (SARS-CoV-2) hat die Hochschulen vor ungeahnte Herausforderungen gestellt. Neben der Lehre mussten auch studentische Projekte ad hoc virtuell durchgef{\"u}hrt werden. Das vermeintliche Problem erwies sich aber als „T{\"u}r{\"o}ffner" f{\"u}r eine intensivere und unkompliziertere Zusammenarbeit zwischen Hochschule und externen Auftraggebern. Die spezifischen Erfahrungen der Universit{\"a}t W{\"u}rzburg und der OTH Regensburg werden vorgestellt. Die neuen M{\"o}glichkeiten bereichern zuk{\"u}nftige Lehrveranstaltungen und geben wertvolle Impulse, auch f{\"u}r Projektarbeit außerhalb der Hochschulen. Die beiden Autoren bieten interessierten Unternehmen und Organisationen eine Zusammenarbeit {\"u}ber studentische Projektarbeiten an.}, language = {de} } @article{SassmannshausenBooks, author = {Saßmannshausen, Sean Patrick and Books, Sebastian}, title = {Die Analyse von Analogien und Metaphern und das Bild von Entrepreneurship in Deutschland}, series = {Zeitschrift f{\"u}r KMU und Entrepreneurship (ZfKE)}, volume = {65}, journal = {Zeitschrift f{\"u}r KMU und Entrepreneurship (ZfKE)}, number = {4}, publisher = {Duncker \& Humblot}, address = {Berlin}, issn = {1865-5114}, doi = {10.3790/zfke.65.4.177}, pages = {177 -- 195}, abstract = {Im angels{\"a}chsischen Sprachraum und in Skandinavien ist die Analyse von Analogien und Metaphern fester Bestandteil der Entrepreneurship-Forschung. F{\"u}r den deutschen Sprachraum fehlen jedoch entsprechende Studien. Der vorliegende Aufsatz tr{\"a}gt dazu bei, diese Forschungsl{\"u}cke zu schließen. In einer Stichprobe von 50 deutschen Zeitungs- und Zeitschriftenartikeln zum Thema Entrepreneurship wurden 210 Analogien und Metaphern erfasst. Im Wesentlichen werden Sprachbilder aus zehn Quelldom{\"a}nen genutzt, um Entrepreneurship zu versinnbildlichen und die Rolle von Entrepreneuren zu beschreiben: Fortbewegung, Natur, Handwerk, Krieg und Kampf, Familie, Anatomie, Sport, B{\"u}hne-Film-Medien, Seefahrt sowie Mythologie und Religion. Die Analyse m{\"u}ndet in die Ableitung eines auf der konzeptuellen Metapherntheorie basierenden Gesamtmodels, das das Verst{\"a}ndnis von Entrepreneurship explizit macht, welches durch die Verwendung von Analogien und Metaphern ausgedr{\"u}ckt wird.}, language = {de} } @article{deCamposSilvaBaimaRibeirodeBarrosetal., author = {de Campos Silva, Elen Farinelli and Baima, Julio Pinheiro and Ribeiro de Barros, Jaqueline and Tanni, Suzana and Schreck, Thomas and Saad-Hossne, Rogerio and Sassaki, Ligia Yukie}, title = {Risk factors for ulcerative colitis-associated colorectal cancer A retrospective cohort study}, series = {Medicine}, volume = {99}, journal = {Medicine}, number = {32}, publisher = {Lippincott}, doi = {10.1097/MD.0000000000021686}, pages = {1 -- 6}, abstract = {Inflammatory bowel disease is associated with an increased risk of colorectal cancer. The study aims to identify the risk factors for ulcerative colitis-colorectal cancer and to perform a survival curve analysis of the outcome. This retrospective cohort study included 254 patients from March 2016 to October 2017. Age, age at diagnosis, follow-up time, smoking status, and family history of colorectal cancer were analyzed as risk factors for colorectal cancer. The mean patient age was 46.6 +/- 16.9 years; 5.5\% of the patients were smokers and 49.6\% had pancolitis. Six patients (2.36\%) had colorectal cancer, which was associated with age at diagnosis (odds/hazard ratio 1.059 [95\% confidence interval: 1.001-1.121];P = .04), family history of colorectal cancer (12.992 [1.611-104.7];P = .02), and follow-up time (0.665 [0.513-0.864];P = .002). Active smoking was the main identified risk factor, after both logistic (8.477 [1.350-53.232];P = .02) and Cox proportional-hazards (32.484 [2.465-428.1];P = .008) regression analysis. The risk of colorectal cancer was 3.17\% at 10 years and 4.26\% at 20 years of follow-up. Active smoking and family history were identified as risk factors for colorectal cancer. These findings should aid the early identification of patients who require vigorous surveillance, and prevent exposure to risk factors.}, language = {en} } @article{JustusSassmannshausenFaltermeier, author = {Justus, Xenia and Saßmannshausen, Sean Patrick and Faltermeier, Johann Fabian}, title = {Promoting cross-border entrepreneurial competence}, series = {Littera Scripta}, volume = {11}, journal = {Littera Scripta}, number = {1}, pages = {54 -- 68}, abstract = {As a result of increasing globalisation, universities are being confronted by the challenge of adapting their teaching standards to meet the demands of a more dynamic labour market. Entrepreneurship education provides an important contribution to improving students' entrepreneurial competencies and stimulating innovative work behaviour. Based on the current state of research, as well as on the results of an empirical comparative study at partner institutions of applied sciences, this article describes how the internationalisation of curricula with regards to the academic teaching of entrepreneurship and the promotion of entrepreneurial competence can be structured. An online survey of students carried out within the framework of an EU project, as well as joint class observations, revealed some important differences in study-related matters, which emphasises the need for stronger cooperation in terms of cross-border employability. With regards to the promotion of entrepreneurial thinking and behaviour, it appears appropriate to intensify the use of case-based instructional designs within teaching standards, to extend the supportive offers to students and to enable engagement with entrepreneurship in various courses of studies.}, language = {en} } @article{Koss, author = {Koss, Claus}, title = {Insolvenzanfechtung von Spenden an eine Kirche}, series = {Zeitschrift f{\"u}r das gesamte Insolvenzrecht}, volume = {19}, journal = {Zeitschrift f{\"u}r das gesamte Insolvenzrecht}, number = {15}, publisher = {de Gruyter}, doi = {10.1515/zinso-2016-1507}, pages = {739 -- 740}, abstract = {"Die Kirche", so l{\"a}sst Johann Wolfgang von Goethe den Mephistopheles im Faust I spotten, „hat einen guten Magen,/hat ganze L{\"a}nder aufgefressen/und doch noch nie sich {\"u}bergessen;/die Kirch allein, meine lieben Frauen,/kann ungerechtes Gut verdauen." Die Spende an eine Freikirche in Berlin gab dem BGH die M{\"o}glichkeit, {\"u}ber das Spannungsverh{\"a}ltnis von freigiebiger Zuwendung, Kirchensteuer und der Insolvenzanfechtung zu entscheiden. Der BGH1 kam zu dem Ergebnis, dass Zuwendungen an Religionsgesellschaften insolvenzrechtlich keinen Sonderregelungen unterliegen. Selbst, wenn die Zuwen-dung an die Religionsgesellschaft anstatt einer Kirchensteuer geleistet wird, unterliegt diese der Insolvenzanfechtung - es sei denn, es handelt sich um ein Gelegenheitsgeschenk im Sinne der Ausnahmeregelung des \S 134 Abs. 2 InsO. Dies wie-derum nahm der BGH zum Anlass den Begriff der gebr{\"a}uchlichen Gelegenheit, Geschenke wertm{\"a}ßig zu konkretisieren. Demnach betr{\"a}gt die absolute Obergrenze 200 € je einzelne Gelegenheit und einem Gesamtwert von 500 €, unabh{\"a}ngig von den Verm{\"o}gens- oder Masseverh{\"a}ltnissen des Einzelfalls.}, language = {de} } @book{LenortBujakGestringetal., author = {Lenort, Radim and Bujak, Andrzej and Gestring, Ingo and Holman, David and Imppola, Jorma and Koziol, Agata and Liebetruth, Thomas and Soviar, Jakub and Stas, David and Wicher, Pavel}, title = {Sustainable Solutions for Supply Chain Management}, publisher = {rw\&w Science \& New Media}, address = {Passau}, abstract = {Sustainability is widely accepted as one of the most important concepts, which allows to reach al long-term success of companies and supply chains in today's turbulent and highly competitive business environment. The concept means a wise balance among economic development, environmental attitude, and social equitiy. The monograph presents interesting solutions suitable for logistics an supply chain management. It summarises contemporary leading concepts in supply chain management, suggests approaches to the sustainability strategic management and performace measurement, and provides sustainable solutions for logistics activities. The monograph is primarily intended for those aspiring to be leaders in logistics and supply chain management and who are engaged in professional studies.}, language = {en} } @article{Koss, author = {Koss, Claus}, title = {Abwehrmaßnahmen auf dem Online-Marketplace}, series = {BBP - Betriebswirtschaft im Blickpunkt}, journal = {BBP - Betriebswirtschaft im Blickpunkt}, number = {7}, publisher = {Institut f{\"u}r Wirtschaftspublizistik}, address = {Nordkirchen}, issn = {2191-1118}, pages = {179}, abstract = {Der Online-Handel gilt vielen Einzelh{\"a}ndlern als Rettung. Insbesondere Nischenanbieter und spezialisierte, kleinere Anbieter gehen ihre ersten Schritte {\"u}ber eine Online-Marktplattform. Berater sollten ihre Mandanten aber auf die Risiken dieses am Anfang einfachen Vertriebswegs hinweisen und die Abwehrmaßnahmen mit in den Gesch{\"a}ftsplan aufnehmen.}, language = {de} } @article{Koss, author = {Koss, Claus}, title = {R{\"u}ckforderung von Spenden im Insolvenzfall m{\"o}glich}, series = {Deutsches Pfarrerblatt}, journal = {Deutsches Pfarrerblatt}, number = {5}, publisher = {Verband Evangelischer Pfarrerinnen und Pfarrer in Deutschland e. V.}, language = {de} } @article{Koss, author = {Koss, Claus}, title = {Beweislast bei außerordentlicher K{\"u}ndigung: Spesenbetrug muss nachgewiesen werden}, series = {Aktuelles aus dem Steuer- und Wirtschaftsrecht}, journal = {Aktuelles aus dem Steuer- und Wirtschaftsrecht}, number = {4}, publisher = {IWW}, pages = {257}, language = {de} } @article{Koss, author = {Koss, Claus}, title = {Die Koss-Kolumne: Erwartungswerte}, series = {BC - Zeitschrift f{\"u}r Bilanzierung, Rechnungswesen und Controlling}, volume = {40}, journal = {BC - Zeitschrift f{\"u}r Bilanzierung, Rechnungswesen und Controlling}, number = {9}, publisher = {Beck}, pages = {400 -- 401}, language = {de} } @article{Koss, author = {Koss, Claus}, title = {Mit der Prozesskostenrechnung die Kosten der eigenen Leistungen einsch{\"a}tzen und berechnen}, series = {BBP - Betriebswirtschaft im Blickpunkt}, journal = {BBP - Betriebswirtschaft im Blickpunkt}, number = {01}, publisher = {IWW Institut f{\"u}r Wissen in der Wirtschaft}, pages = {11 -- 20}, abstract = {Die Prozesskostenrechnung eignet sich in besonderer Weise f{\"u}r das Con-trolling von Standardleistungen. Dieser Beitrag zeigt am Beispiel einer Steuer-beraterkanzlei - speziell am Leistungsprozess der Finanzbuchhaltung f{\"u}r einen Mandanten - wie der Steuerberater mit vertretbarem Rechenaufwand die Kosten seiner eigenen Leistungen besser einsch{\"a}tzen kann.}, language = {de} } @article{Koss, author = {Koss, Claus}, title = {Gewinnsteigerung mit dem richtigen Pricing}, series = {BBP - Betriebswirtschaft im Blickpunkt}, journal = {BBP - Betriebswirtschaft im Blickpunkt}, number = {12}, publisher = {IWW-Institut}, pages = {325}, abstract = {Die meisten Unternehmen ermitteln ihre Preise nach der klassischen Methode: Selbstkosten plus Gewinnzuschlag, englisch: cost-plus. Dieser Beitrag zeigt, wie es besser geht.}, language = {de} } @book{OPUS4-4031, title = {Die Informationsbasis des Supply Chain Controllings}, editor = {Liebetruth, Thomas}, publisher = {Springer}, address = {Wiesbaden}, isbn = {978-3-658-24337-1}, doi = {10.1007/978-3-658-24338-8}, abstract = {Supply Chain Management ist ein weitgehend etabliertes und unver{\"a}ndert relevantes Konzept. Ein wichtiger Aspekt der aktuellen Diskussion in Theorie und Praxis ist die Unterst{\"u}tzung von Supply Chain Management durch Controlling. Insbesondere die Bereitstellung von Kennzahlen in einer „Informationsbasis des Supply Chain Controllings" verspricht hohen Nutzen. Bei der Analyse der bisherigen Arbeiten wird deutlich, dass bislang noch kein Vorschlag zur Gestaltung der Informationsbasis existiert, der den Praxisstand einbezieht.}, language = {de} }