TY - JOUR A1 - Otterpohl, Florian A1 - Nalbach, Peter A1 - Paladino, Elisabetta A1 - Falci, Giuseppe A. A1 - Thorwart, Michael T1 - Quantum 1/f^η noise induced relaxation in the spin-boson model JF - Physical Review Research N2 - We extend the spin-boson model of open quantum systems to the regime of quantum 1/𝑓^𝜂 noise characterized by negative exponents of its spectral distribution. Using the numerically exact time-evolving matrix product operator, we find the dynamic regime diagram, including pseudocoherent dynamics controlled by quantum 1/𝑓^𝜂 noise. We determine the dephasing rate and find for it an empirical formula valid at zero temperature. The bath reorganization energy depends on the infrared bath cutoff frequency, revealing an increased sensitivity of the dephasing on the measurement time of an experiment. Our results apply to a qubit as an elementary building block of a quantum computer and pave the way toward a quantum treatment of low-frequency noise in more complex architectures. KW - Quantum noise KW - Spin-boson model KW - Dynamical phase transitions KW - Open quantum systems & decoherence KW - Qubits KW - Non-Markovian processes KW - Tensor network methods Y1 - 2025 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-49035 SN - 2643-1564 VL - 2025 IS - 7 PB - American Physical Society ER - TY - JOUR A1 - Schaper, Anna-Katharina A1 - Ettl, Kerstin T1 - Fifteenth anniversary of the 5M framework: an integrative literature review and future research directions for women’s entrepreneurship JF - International Journal of Gender and Entrepreneurship N2 - Purpose – To advance women’s entrepreneurship research,scholarsrequire a clearer understanding of how, and where, researchers have applied the field’s critical theoretical frameworks, as well as how extant studies have shaped the development ofthe frameworks and field of women’s entrepreneurship. This paper addresses this gap by conducting an integrative literature review (ILR) of Brush et al.’s (2009) 5 M framework article and proposes a conceptualization of 5 M framework research alongside future research directions for the field of women’s entrepreneurship. Design/methodology/approach – Our study utilizes an ILR to analyze how researchers have leveraged the 5 M framework and what this reveals about its development and role in women’s entrepreneurship research. We draw on Scopus and Google Scholar databases to present a comprehensive review of all publications (n 5 944) that cite Brush et al.’s (2009) article (from 2009 to 2023), focusing on those works (n 5 87) which base their methodological or theoretical approach on the 5 M framework. Findings – Our ILR reveals that research using the 5 M framework can be conceptualized as consisting of four different layers: the specific contributions made by such research to the development of the 5 M framework itself; the key themes and mechanisms within women’s entrepreneurship addressed by this research; the methodological approaches applied; and the empirical contexts in which the framework dimensions have been employed. Research limitations/implications – Our study identifies pertinent literature gapsin women’s entrepreneurship and provides pathways for diversifying theory-building in the field. Originality/value – We analyze a prominent theoretical framework in the field of women’s entrepreneurship. Our analysis shows not only pathways for future women’s entrepreneurship research but also the status of the field and how researchers deal with existing frameworks, thus highlighting opportunities to go beyond the status quo. KW - Women entrepreneurship KW - 5M framework KW - ILR KW - Entrepreneurship KW - Gender Y1 - 2025 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-48963 SN - 1756-6274 VL - 2025 PB - Emerald Publishing Limited ER - TY - JOUR A1 - Voß, Julia A1 - Ettl, Kerstin T1 - Shadows and spotlights: A postfeminist analysis of women innovators’ experiences with (in)visibility JF - Organization N2 - Contrary to the notion that innovation is a universally accessible and meritocratic endeavor, concerns persist over not only women innovators’ numerical underrepresentation but also their (in)visibility. Studying innovation as a social context structured by power, we focus on 18 women innovators in innovation-driving environments. While these women appear to symbolize gender equality and embody contemporary postfeminist ideals of individualism, choice, and empowerment, many have simultaneously experienced (in)visibility and navigated unequal power structures throughout their careers. We investigate how these (in)visibility experiences are reconciled with the promises of postfeminism, exploring how postfeminist ideals are interpreted and negotiated by them to make sense of their own (in)visibility. While (in)visibility has traditionally been theorized in relation to norms and gendered power structures, our findings reveal how postfeminist discourses reframe visibility as an individualized, moralized imperative rooted in self-responsibility. Through this lens, we identify four postfeminist sense-making approaches: meritocratic visibility (embodying postfeminist ideologies), retraditionalized visibility (conforming to femininity), self-disciplined visibility (adapting to gender inequality), and collective-oriented visibility (challenging the status quo). These sense-making approaches highlight the various ways in which postfeminist sensibilities shape subjective experiences, often masking structural inequalities and allowing these to persist in contexts that claim to promote equal opportunities, such as the innovation environment. We point to the need for collective rather than individualized action for structural transformation. KW - gender KW - innovation KW - invisibility KW - postfeminism KW - visibility Y1 - 2025 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-48809 SN - 1350-5084 VL - 2025 IS - 00 (0) PB - SAGE Publications ER - TY - RPRT A1 - Kruse, Christian A1 - Pietschmann, Urs A1 - Becks, Daniela A1 - Kaese, Lea-Kathrin A1 - Evers, Tom T1 - Nachhaltigkeitsreporting für kleine und mittlere Unternehmen BT - Empirische Erhebung zum Stand der digitalen Nachhaltigkeitsberichterstattung in Unternehmen des westlichen Münsterlandes N2 - Das Nachhaltigkeitsreporting ist und bleibt für viele Unternehmen ein wichtiges, aktuelles und dynamisches Thema - auch politisch gesehen. Der Studienbericht ist eine Fortführung der im Jahr 2023 durchgeführten empirischen Erhebung zum Stand der digitalen Nachhaltigkeitsberichterstattung in Unternehmen des westlichen Münsterlandes und fand im Rahmen des EFRE-Projekts "DiNaOpt4KMU" statt. Ein Vergleich der Ergebnisse zur ersten Ausgabe zeigt unter anderem, dass ein Großteil der Unternehmen sich im Bereich Nachhaltigkeit positioniert und weiterentwickelt haben. Zudem konnten in der zweiten Auflage Entwicklungen in der Region Westmünsterland aufgezeigt und bewertet werden. Es konnte eine Klassifizierung der teilgenommen Unternehmen in „Neueinsteiger, Einsteigende und Fortgeschrittene“ erfolgen. Eine weitere Studienauflage ist für das Jahr 2026 in Planung. T3 - Westfälische Schriften zum Nachhaltigkeitsmanagement - 2 KW - Controlling KW - Kleine und mittlere Unternehmen KW - Nachhaltigkeit KW - Reporting KW - Wirtschaftsinformatik Y1 - 2025 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-48510 SN - 2942-7754 VL - 2025 IS - 2 PB - HEWEA-Druck CY - Gladbeck ER - TY - THES A1 - Arping, Bastian T1 - Dark LLMs im Kontext von OSINT: Prototypentwicklung und Analyse der Anwendung für die polizeiliche Gefahrenabwehr und Strafverfolgung in Nordrhein-Westfalen N2 - In dieser Arbeit wird der Einsatz von Dark LLMs zur Durchführung von OSINT-Recherchen im Rahmen der polizeilichen Gefahrenabwehr und Strafverfolgung in Nordrhein-Westfalen analysiert. Hierfür wird zunächst eine erste wissenschaftliche Definition des Begriffs Dark LLM erstellt. Anschließend werden relevante Dark LLMs vorgestellt, auf deren Gefahren aufmerksam gemacht und geeignete Gegenmaßnahmen erörtert. Danach erfolgt eine rechtliche Einordnung anhand mehrerer Gesetzestexte. Dann wird eine prototypische Entwicklung eines LLMs durchgeführt, welches für OSINT-Recherchen eingesetzt werden kann. Die rechtliche Analyse und die technische Implementierung ergeben, dass der Einsatz eines Dark LLMs in der polizeilichen Arbeit unzulässig ist. Zudem wird ein polizeiliches LLM nach der KI-Verordnung sowohl als Hochrisiko-KI-System als auch als KI-Modell mit allgemeinem Verwendungszweck eingestuft, wodurch sich etliche Pflichten ergeben, die ein LLM in ihrer Funktion einschränken. Trotz dieser Einschränkungen ist ein Einsatz eines solchen LLMs sinnvoll, denn dieses kann viele OSINT-Informationen sekundenschnell zu einer gebündelten Antwort zusammenfassen, was die polizeiliche Arbeit erheblich erleichtert. Durch allgemeines OSINT-Training und die Anbindung weiterer OSINT-Quellen kann die Qualität der Antwort deutlich verbessert werden. N2 - This paper analyses the use of dark LLMs to conduct OSINT research in the context of police hazard prevention and law enforcement in North Rhine-Westphalia. To this end, an initial scientific definition of the term dark LLM is first established. Subsequently, relevant dark LLMs are presented, their dangers are highlighted, and appropriate countermeasures are discussed. This is followed by a legal classification based on several legal texts. Then a prototype LLM is developed that can be used for OSINT research. The legal analysis and technical implementation show that the use of a dark LLM in police work is not permitted. In addition, according to the AI Regulation, a police LLM is classified as both a high-risk AI system and an AI model for general use, which results in a number of obligations that restrict the function of an LLM. Despite these restrictions, the use of such an LLM is useful because it can summarise a lot of OSINT information into a bundled response in a matter of seconds, which makes police work considerably easier. Through general OSINT training and the connection of additional OSINT sources, the quality of the response can be significantly improved. KW - Künstliche Intelligenz KW - Große Sprachmodelle KW - Large Language Model KW - Open Source Intelligence KW - Cyberkriminalität KW - Künstliche Intelligenz KW - Dark LLM KW - OSINT KW - Polizei KW - Große Sprachmodelle Y1 - 2025 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-48354 ER - TY - BOOK A1 - Guddat, Martin A1 - Wolf, Jürgen T1 - Grundkurs C++ Y1 - 2025 SN - 9783367104529 PB - Rheinwerk Verlag CY - Bonn ER - TY - CHAP A1 - Simon, Jelena A1 - Ettl, Kerstin ED - Ben-Hafaïedh, Cyrine ED - Cooney, Thomas T1 - MARGE (Germany) T2 - Cases on STEM Entrepreneurship N2 - Abstract This case describes the difficulties of business succession from a successor’s perspective. The case is based on a real metalworking family business in an old industrial region in Germany. The key issues are challenges that, Michelle and Adrian, two second-generation successors within one company, face in teambuilding and finding their own place within the corporation and their team. The case is divided into two parts: Part 1 is a newspaper article about the succession process that points out stereotypes and writing styles in reporting on entrepreneurship/succession in the media. Part 2 is the succession story written from Michelle’s perspective and highlights challenges that female successors face in traditional male-dominated areas, for instance, when it comes to questions of balancing work and family needs. The case addresses issues relating to entrepreneurship and business succession classes, with sociological and psychological overtones. KW - Business succession KW - Succession teams KW - Female entrepreneurship KW - Male-dominated industries KW - Founder Y1 - 2024 UR - https://www.elgaronline.com/edcollchap/book/9781802206289/book-part-9781802206289-15.xml U6 - https://doi.org/10.4337/9781802206289.00015 SP - 120 EP - 130 PB - Edward Elgar CY - Cheltenham ER - TY - CHAP A1 - Griessbach, Lela A1 - Ettl, Kerstin T1 - The Effects of Formal and Informal Institutions on Women’s Entrepreneurship in Georgia T2 - Minds, Brains, and Doxa for Inclusive Entrepreneurship N2 - The aim of this chapter is to address the impact of formal and informal institutions on women’s entrepreneurship and to extend our understanding of issues influencing women-owned businesses and women’s entrepreneurship in the context of a transition economy, such as Georgia. Our work specifically addresses formal institutions, such as governmental initiatives, financial institutions, and business-relevant education. It also addresses informal institutions, such as women’s role in society, the use of informal networks of connections and acquaintances, and gift-giving practices. Drawing on results from an online focus group discussion with women entrepreneurs in Georgia, we provide initial insights into the critical constraints and supporting factors that local women entrepreneurs experience. Based on the interrelation of institutions and women’s entrepreneurship, we conclude that changes in formal institutions do not lead directly to changing informal institutions. Due to the lack of trust in formal institutions, women entrepreneurs are more likely to look for business development solutions outside the official frames, including illegal or unethical means of survival. Nevertheless, increased opportunities – induced by specific entrepreneurship policies and programs – encourage women to enter entrepreneurship. In addition to this, entrepreneurship enables women in Georgia to overcome gender discrimination issues, which is more prevalent in employment relationships in the local labor market than in entrepreneurial activities. Y1 - 2024 SN - 978-3-031-50163-0 U6 - https://doi.org/10.1007/978-3-031-50164-7_3 SP - 33 EP - 57 PB - Springer CY - Cham ER - TY - CHAP A1 - Köhler, Theresa A1 - Ettl, Kerstin T1 - The Integration of Refugees in Small and Medium-Sized Enterprises (SMEs): Case Studies from Practice T2 - Refuge N2 - Abstract With the increasing number of refugees seeking protection and a new home in Germany, our society faces the task of optimally integrating those refugees. This includes integration into the labor market. This chapter deals with the integration of refugees into small and medium-sized enterprises (SMEs). We explore why SMEs choose to integrate refugees into their business, what opportunities they see in it, what challenges integration brings, and what management considers as success factors of a successful integration. The results show that a successful integration is based on a combination of the individual commitment of the refugees, the acceptance and support of the management and workforce in the company as well as clear, reliable institutional framework conditions. Y1 - 2024 U6 - https://doi.org/10.1007/978-3-658-42341-4_8 SP - 141 EP - 156 PB - Springer CY - Wiesbaden ER - TY - RPRT A1 - Ettl, Kerstin A1 - Frohne, Julia A1 - Kriegesmann, Bernd A1 - Meyer zu Altenschildesche, Clara A1 - Reichert, Michael Toni A1 - Voß, Julia A1 - Wernerus, Cora A1 - Brüne, Raphael T1 - Toolbox. Werkzeuge zur Sichtbarmachung von Innovatorinnen in regionalen Innovationskontexten N2 - Mit der hier vorliegenden Toolbox stellen wir die Ergebnisse des dreijährigen, durch das Bundesministerium für Bildung und Forschung geförderten, Forschungsprojektes „Westfälische Erfinderinnen“ vor. Das Hauptziel des Projektes umfasste dabei, in den Regionen Ruhrgebiet und Münsterland Innovatorinnen zu identifizieren und die regionalen Mechanismen der (Un-)Sichtbarkeit von Innovatorinnen zu untersuchen und zu verstehen. Aufbauend auf den gewonnenen Erkenntnissen wurden ausgewählte Innovatorinnen zielgerichtet mit unterschiedlichen Kommunikationswerkzeugen ins Licht der regionalen Öffentlichkeit gerückt, um so das gesellschaftliche Bewusstsein für die Vielfalt von Innovationsprozessen und die Rolle von Innovatorinnen zu stärken. Die hier vorliegende Toolbox soll Hochschulen und andere zentrale Akteur:innen in weiteren Regionen ermutigen und anleiten, ihre Innovatorinnen zu finden, zu unterstützen und weithin sichtbar zu machen. Y1 - 2024 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-47783 UR - https://www.w-hs.de/we/publikationen-links-downloads/ CY - Gelsenkirchen ER - TY - BOOK A1 - Voß, Julia A1 - Meyer zu Altenschildesche, Clara A1 - Ettl, Kerstin T1 - Innovatorinnen gestalten Zukunft. Fallstudien für Praxis und Lehre T3 - essentials N2 - Dieses Open Access essential enthält eine Sammlung praxisnaher Fallstudien, die auf realen Beispielen von Innovatorinnen basieren und einen Einblick in die vielfältigen Rollen von Frauen in Innovationsprozessen geben. Ein besonderes Augenmerk liegt auf der Vermittlung eines breiten Innovationsbegriffs. Zugleich wird herausgearbeitet, wie bedeutend es ist, Innovatorinnen und ihre Leistungen sichtbar zu machen. KW - Fallstudien KW - Innovation KW - Sichtbarkeit KW - Frauen KW - Karrierewege KW - Open Access Y1 - 2024 SN - 978-3-658-44927-8 SN - 978-3-658-44926-1 U6 - https://doi.org/10.1007/978-3-658-44927-8 SN - 2197-6716 SN - 2197-6708 PB - Springer Gabler CY - Wiesbaden ET - korrigierte Publikation 2024 ER - TY - CHAP A1 - Ettl, Kerstin A1 - Roßdeutscher, Axel ED - Bergk, Annett T1 - Unterstützung wirksamer Führung durch personaldiagnostisch gestütztes (Business-)Coaching T2 - Zukunftsführung N2 - Zusammenfassung Im vorliegenden Beitrag geht es um die Frage, wie personaldiagnostisch gestütztes (Business-)Coaching zur Entwicklung von Führungskompetenzen und Unterstützung wirksamer Führung eingesetzt werden kann. Nach einer kurzen Einführung in aktuelle Herausforderungen und zukünftige Anforderungen an wirksame Führung werden zunächst Grundlagen der Potenzialentwicklung von Führungskräften durch Coaching diskutiert. Neben der Definition und Abgrenzung von Coaching werden hierzu Coachinganlässe und daraus resultierende Anforderungen an die Coaches betrachtet, Wirkmechanismen im Coaching aufgezeigt und grundlegende Einsatzfelder und -möglichkeiten personaldiagnostischer Instrumente im Coaching erläutert. Als Anwendungsbeispiel aus der Praxis wird anschließend der RAUEN Analyzer® als personaldiagnostisches Instrument im Führungskräftecoaching vorgestellt. Neben der wissenschaftlichen Fundierung des Instruments werden exemplarische Ansatzpunkte, die das Instrument zur Unterstützung wirksamer Führung liefert, an zwei Fallbeispielen dargestellt und diskutiert und so Möglichkeiten, aber auch Grenzen eines personaldiagnostisch gestützten Coachings im Führungskontext aufgezeigt. Y1 - 2024 U6 - https://doi.org/10.1007/978-3-662-69276-9_18 SP - 233 EP - 257 PB - Springer Gabler CY - Berlin, Heidelberg ER - TY - JOUR A1 - Voß, Julia A1 - Butz, Benjamin A1 - Ettl, Kerstin T1 - What’s driving them? A qualitative approach to explore women entrepreneurs’ motivations in STEM JF - International Journal of Gender and Entrepreneurship N2 - Purpose: Entrepreneurship and the disciplines of science, technology, engineering and mathematics (STEM) are considered important drivers of innovation. At the same time, the representation of women entrepreneurs in STEM remains low. Despite this disparity, a number of women still choose to start ventures and persist in pursuing their innovations in STEM. This study aims to examine the motivational factors that drive women entrepreneurs to approach and consistently pursue their innovations and ventures in STEM. Design/methodology/approach: Drawing on the concept of the heterogeneity of motivational factors (Graham and Bonner, 2022) and Social Cognitive Theory (Bandura, 1986, 2001; Wood and Bandura, 1989), 24 semi-structured interviews were conducted with women entrepreneurs in STEM. This approach allowed for an in-depth exploration of the heterogeneous motivational factors influencing women entrepreneurs in STEM. Findings: The motivations of women entrepreneurs in STEM are multifaceted, interrelated and dynamic. They encompass personal and cognitive, behavioral and environmental factors and partly change over time. This study reveals two levels of heterogeneity: the heterogeneity of women entrepreneurs’ entrepreneurial motivations, and the within-context heterogeneity of women entrepreneurs in STEM themselves. Originality/value: This study addresses the need for a deeper understanding of women entrepreneurs in STEM. By focusing on nuanced aspects of entrepreneurial motivations that are often overlooked in the existing literature, this research provides valuable insights and discusses implications for theory, policy and education. KW - Women entrepreneurship KW - STEM KW - Entrepreneurial motivation KW - Heterogeneity Y1 - 2024 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-47687 SN - 1756-6266 VL - 2025 IS - Volume 17, Issue 2 SP - 215 EP - 244 PB - Emerald Publishing Group ER - TY - JOUR A1 - Greitens, Jan T1 - Adolf Weber's Munich School of Economics and Its Influence on the Early Bundesbank: The Example of Bernhard Benning JF - History of Political Economy N2 - This article analyses the early years of the history of the Bundesbank from a history of economic thought perspective. The study uses the example of Bernhard Benning, who headed the Economics Department of the Reichs-Kredit-Gesellschaft, one of the major banks owned by the German Reich during the National Socialist era. After the war Benning was appointed a member of the board of directors of the Deutsche Bundesbank for twenty-two years. As a student of Adolf Weber and his Munich school of economics, Benning's views were shaped by classical liberal rather than ordoliberal ideas. His legitimacy in postwar Germany stemmed from his public opposition to war financing and warnings about inflation during the Donner-Benning Debate of 1942–43. In this tradition, the early Bundesbank was Weberian rather than ordoliberal, so, for instance, fixed exchange rates were favored, and a strong business and investment perspective was adopted. KW - Bundesbank KW - Adolf Weber KW - ordoliberalism KW - money KW - inflation Y1 - 2024 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-46903 VL - 2025 IS - 57(2) SP - 279 EP - 305 PB - Duke University Press CY - Durham, NC ER - TY - JOUR A1 - Greitens, Jan T1 - Disintermediation? Herkunft und Zukunft des bank-basierten Finanzsystems JF - Vierteljahreshefte zur Arbeits- und Wirtschaftsforschung N2 - The question of the optimal design of financial systems, whether more bank-based or more market-based, has a long history. Four phases of the discussion can be distinguished: Before World War I, in the rivalry between Germany and England, the debate begins. Across the spectrum, from the liberal Adolf Weber to the Marxist Rudolf Hilferding and the eclectic Joseph Schumpeter, comparisons were made, and the heterogenous authors arrived at similar assessments. During the Cold War, in contrast to the Soviet-Russian model, Alexander Gerschenkron’s depiction with the advantages of backwardness became influential. After the 1990s and in line with the Varieties of Capitalism approach, the discussion led by Ross Levine resulted in a consensus where different financial systems were embedded in their broader institutional context. The current discussion attempts to prove the superiority of capital markets, pointing to the American system as example. KW - Finanzsysteme KW - Kapitalmarktunion KW - Disintermediation KW - Schumpeter KW - Bankfinanzierung Y1 - 2024 U6 - https://doi.org/10.3790/vaw.2024.1447203 VL - 1 IS - 2 SP - 185 EP - 204 ER - TY - JOUR A1 - Greitens, Jan T1 - Die europäische Sustainable Finance-Regulierung und der deutsche Mittelstand JF - Zeitschrift für das gesamte Kreditwesen N2 - The European Sustainable Finance regulation is primarily focused on capital markets, requiring companies to disclose extensive data. However, these regulations pose challenges for German SMEs, which rely heavily on bank financing. A survey showed that 60% of SMEs invest in sustainability, but external financing remains limited. The EU's approach may need adjustments, such as creating a voluntary sustainability reporting standard for SMEs and developing a streamlined approach for green loans. KW - Mittelstand KW - Sustainable Finance Y1 - 2024 UR - https://www.wiso-net.de/toc_list/ZFGK/2024/ZFGK__%3A2024%3A15/Heft%2B15%2B%252F%2B2024/ZFGK?max=25&offset=25#ZFGK__ZFGK_20240801_724_01_15 UR - https://www.kreditwesen.de/kreditwesen/themenschwerpunkte/aufsaetze/europaeische-sustainable-finance-regulierung-deuts-id97453.html VL - 2024 IS - 15 SP - 724 EP - 729 ER - TY - INPR A1 - Greitens, Jan T1 - Die europäische Sustainable Finance-Regulierung und der deutsche Mittelstand N2 - The European Sustainable Finance regulation is primarily focused on capital markets, requiring companies to disclose extensive data. However, these regulations pose challenges for German SMEs, which rely heavily on bank financing. A survey showed that 60% of SMEs invest in sustainability, but external financing remains limited. The EU's approach may need adjustments, such as creating a voluntary sustainability reporting standard for SMEs and developing a streamlined approach for green loans. KW - Sustainable Finance KW - Mittelstand Y1 - 2024 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-46111 N1 - Stand Juli 2024 Veröffentlicht in: Zeitschrift für das gesamte Kreditwesen, 5. August 2024 https://www.kreditwesen.de/kreditwesen/themenschwerpunkte/aufsaetze/europaeische-sustainable-finance-regulierung-deuts-id97453.html VL - 2024 ER - TY - JOUR A1 - Ettl, Kerstin T1 - Wirtschaftsnobelpreis 2023: Frau(en) im Fokus JF - Zeitschrift für das gesamte Kreditwesen N2 - Würdigung der Wirtschaftsnobelpreisprägerin Claudia Goldin Y1 - 2023 UR - https://www.wiso-net.de/document/ZFGK__1be89c743765079d94bf9e8bff64e1de05118a52 VL - 76 IS - 21 SP - 1089 ER - TY - CHAP A1 - Kruse, Christian A1 - Pietschmann, Urs A1 - Becks, Daniela A1 - Wesseling, Jonas A1 - Widera, Agnes ED - Semar, Wolfgang T1 - Digitales Nachhaltigkeitsreporting - Herausforderungen und Konsequenzen für kleine und mittlere Unternehmen T2 - Nachhaltige Information – Information für Nachhaltigkeit N2 - Dem Thema Nachhaltigkeit kommt zunehmend eine größere Bedeutung zu. Dies liegt nicht zuletzt daran, dass die Pflicht, einen Nachhaltigkeitsbericht zu erstellen, mit dem Jahr 2024 auch auf viele kleine und mittlere Unternehmen ausgeweitet wird. Bislang trifft dies überwiegend auf große Unternehmen zu, welche in der Regel strukturell und hinsichtlich Software sehr gut für die Bewältigung dieser Aufgabe aufgestellt sind. Anders verhält es sich jedoch bei KMU, denn in diesen fehlen meist personelle und finanzielle Ressourcen sowie geeignete softwaretechnische Unterstützungswerkzeuge. In diesem Beitrag werden die Ergebnisse einer Studie der Westfälischen Hochschule vorgestellt, die sich auf das Nachhaltigkeitsreporting von KMU fokussiert. Darüber hinaus werden Herausforderungen aus Informationssicht erläutert und mögliche Unterstützungsbedarfe für KMU diskutiert. Ein Überblick über zukünftige Ansatzpunkte und eine abschließende Diskussion runden den Artikel ab. KW - Nachhaltigkeitsreporting KW - KMU KW - Digitalisierung Y1 - 2023 U6 - https://doi.org/10.5281/zenodo.10009338 SP - 338 EP - 351 PB - Zenodo ER - TY - JOUR A1 - Nacke, Phillipp A1 - Otterpohl, Florian A1 - Thorwart, Michael A1 - Nalbach, Peter T1 - Dephasing and pseudocoherent quantum dynamics in super-Ohmic environments JF - Physical Review A N2 - Dephasing in quantum systems is typically the result of their interaction with environmental degrees of freedom. We investigate within a spin-boson model the influence of a super-Ohmic environment on the dynamics of a quantum two-state system. A super-Ohmic environment thereby models typical bulk phonons which are a common disturbance for solid state quantum systems as, for example, nitrogen-vacancy centers. By applying the numerically exact quasiadiabatic path-integral approach we show that for strong system-bath coupling, pseudocoherent dynamics emerges, i.e., oscillatory dynamics at short times due to slaving of the quantum system to the bath dynamics. We extend the phase diagram known for sub-Ohmic and Ohmic environments into the super-Ohmic regime and observe a pronounced nonmonotonous behavior. Super-Ohmic purely dephasing fluctuations strongly suppress the amplitude of coherent dynamics at very short times with no subsequent further decay at later times. Nevertheless, they render the dynamics overdamped. The corresponding phase separation line shows also a nonmonotonous behavior, very similar to the pseudocoherent dynamics. Y1 - 2023 U6 - https://doi.org/https://doi.org/10.1103/PhysRevA.107.062218 VL - 2023 IS - 107 SP - Article Number: 062218 ER - TY - JOUR A1 - Gurski, Gregor A1 - Kirchberg, Henning A1 - Nalbach, Peter A1 - Thorwart, Michael T1 - Hydration shell effects in ac-driven single-molecule junctions JF - Physical Review B N2 - We propose a quantum-mechanical model to calculate the current through a single molecular junction immersed in a solvent and surrounded by a thin shell of bound water under an applied ac voltage. The solvent plus hydration shell are captured by a dielectric continuum model for which the resulting spectral density is determined. Here the dielectric properties, e.g., the Debye relaxation time and the dielectric constant, of the bulk solvent and the hydration shell as well as the shell thickness directly enter. We determine the charge current through the molecular junction under an ac voltage in the sequential tunneling regime where we solve a quantum master equation by a real-time diagrammatic technique. Interestingly, the Fourier components of the charge current show an exponential-like decline when the hydration shell thickness increases. Finally, we apply our findings to binary solvent mixtures with varying volume fractions and find that the current is highly sensitive to both the hydration shell thickness as well as the volume fraction of the solvent mixture, giving rise to possible applications as shell and concentration sensors on the molecular scale. Y1 - 2023 U6 - https://doi.org/https://doi.org/10.1103/PhysRevB.107.165413 VL - 2023 IS - 107 SP - Article Number: 165413 ER - TY - JOUR A1 - Nalbach, Peter T1 - Single-molecule junctions sensitive to binary solvent mixtures JF - Physical Review B N2 - We propose a quantum-mechanical model to calculate the nonlinear differential conductance of a single molecular junction immersed in a solvent, either in pure form or as a binary mixture with varying volume fraction. The solvent mixture is captured by a dielectric continuum model for which the resulting spectral density is determined within the Gladstone-Dale approach. The conductance of the molecular junction is calculated by a real-time diagrammatic technique. We find a strong variation of the conductance maximum for varying volume fraction of the solvent mixture. Importantly, the calculated molecular nonlinear conductance shows a very good agreement with experimentally measured data for common molecular junctions in various polar solvent mixtures. Y1 - 2022 U6 - https://doi.org/https://doi.org/10.1103/PhysRevB.106.075413 VL - 2022 IS - 106 SP - Article Number: 075413 ER - TY - JOUR A1 - Nalbach, Peter T1 - Crossing time in the dissipative Landau-Zener quantum dynamics JF - The European Physical Journal B N2 - We study the dynamics of a quantum two-state system driven through an avoided crossing under the influence of a super-Ohmic environment. We determine the Landau–Zener probability employing the numerical exact quasi-adiabatic path integral and a Markovian weak coupling approach. Increasing the driving time in the numerical protocol, we find converged results which shows that super-Ohmic environments only influence the Landau Zener probability within a finite crossing time window. This crossing time is qualitatively determined by the environmental cut-off energy. At weak coupling, we show that the Markovian weak coupling approach provides an accurate description. Since pure dephasing of a super-Ohmic bath is non-Markovian, this highlights that pure dephasing hardly influences the Landau–Zener probability. The finite crossing time window, thus, results from the suppression of relaxation once the energy splitting exceeds the environmental cut-off energy. Y1 - 2022 U6 - https://doi.org/https://doi.org/10.1140/epjb/s10051-022-00306-z VL - 2022 IS - 41 SP - Article number: 41 ER - TY - JOUR A1 - Otterpohl, Florian A1 - Nalbach, Peter A1 - Thorwart, Michael T1 - Hidden Phase of the Spin-Boson Model JF - Physical Review Letters N2 - A quantum two-level system immersed in a sub-Ohmic bath experiences enhanced low-frequency quantum statistical fluctuations which render the nonequilibrium quantum dynamics highly non-Markovian. Upon using the numerically exact time-evolving matrix product operator approach, we investigate the phase diagram of the polarization dynamics. In addition to the known phases of damped coherent oscillatory dynamics and overdamped decay, we identify a new third region in the phase diagram for strong coupling showing an aperiodic behavior. We determine the corresponding phase boundaries. The dynamics of the quantum two-state system herein is not coherent by itself but slaved to the oscillatory bath dynamics. Y1 - 2022 U6 - https://doi.org/https://doi.org/10.1103/PhysRevLett.129.120406 VL - 2022 IS - 129 SP - Article Number: 120406 ER - TY - RPRT A1 - Kruse, Christian A1 - Pietschmann, Urs A1 - Kumpf, Max A1 - Wesseling, Jonas T1 - Nachhaltigkeitsreporting für kleine und mittlere Unternehmen N2 - Nachhaltigkeitsberichterstattung verfolgt die Ziele, über die Nachhaltigkeitsleistungen eines Unternehmens zu berichten, diese bewertbar zu machen und im Sinne eines Regelkreisgedankens des Controllings zu steuern. Im Zuge dieser Studie wurden vorwiegend kleine und mittlere Unternehmen aus dem westlichen Münsterland zum aktuellen Stand ihrer Nachhaltigkeitsberichterstattung befragt. Dabei wurden sowohl die auf die Unternehmen eingehenden ESG-Anforderungen, etwaig genutzte Rahmenwerke der Berichterstattung, die innerbetriebliche Organisation des Nachhaltigkeitsmanagements und die Erwartungen der Unternehmen betrachtet. T3 - Westfälische Schriften zum Nachhaltigkeitsmanagement - 1 KW - Nachhaltigkeit KW - Wirtschaftsinformatik KW - Controlling KW - Reporting KW - Kleine und mittlere Unternehmen Y1 - 2023 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:hbz:1010-opus4-42856 SN - 2942-7754 IS - 1 ER -