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Who is more eager to use Gamification in Economic Disciplines? Comparison of Students and Educators
(2022)
Background: In this paper, the focus is on the application of digital and mobile technologies as supporting tools for the implementation of gamification in the field of education of future economists. Objectives: The paper's main objective is to explore whether educators and students are motivated and willing to apply additional technologies as main gamification components in their work and education. Moreover, the paper aims to assess how their more comprehensive application affects the quality of teaching, work flexibility, new learning opportunities, and outcomes. Methods/Approach: The survey method was used to collect answers from educators and students primarily interested in accounting, finance, trade and tourism from higher and secondary education institutions in Croatia, Poland, Serbia and Germany. Afterwards, the responses were compared using statistical methods. Results: Research results confirm that educators and students are willing to use gamification in teaching. Still, they also expressed the need for better administrative support in using particular e-learning tools. Surprisingly, educators are more eager to use gamification in their work than students. Conclusions: The study's general conclusion is that educators and students are both aware of the advantages of using e-learning tools provided through digital and mobile technologies and are eager to implement more gamification in the teaching process. However, continuous education in applying new digital technologies is needed on both sides.
The Lingen equilibrium model
(2021)
Equilibria protect against crisis. All disciplines of sciences have the objective to create equilibria. But economics are not successful in this point. Here a simple equilibrium model based on a wage-price-rule is demonstrated. Economics are able to create economic equilibria by using this rule. But in economic systems there are a lot of rules, especially in accounting, which make economic equilibria impossible. These rules must be changed. If it is possible to create economic equilibria, the side-effect is the realization of economic sustainability.
The way in which brands are economically represented in the context of financial reporting is controversial in theory and practice. This holds especially against the background of the ever- increasing importance of intangible assets. Brands and the economic success associated with them are thus regarded as a key variable for overall corporate success: cash flows can be accelerated and expanded through the use of brand-strategic options, while existing risks may be mitigated. In addition to a large number of theoretical definitions, the determination of brand value from both a marketing and an accounting perspective is also characterized by a complex interaction of numerous influencing factors. This is where the International Accounting Standards IAS 38: "Intangible Assets" (isolated acquisition of a brand) and IFRS 3: "Business Combinations" (acquisition of a brand as part of a business combination) take effect: These are intended to ensure a comparable and reliable "true and fair view" for the presentation of intangible assets in international accounting. In addition to various recognition criteria, the accounting regulation here also includes the accounting valuation of intangible assets and thus also of brands. In principle, valuation in accordance with IAS 38 is based on acquisition costs. The determination of the operating life for impact evaluation is highly controversial both in literature and in practice. Under IFRS 3, acquisition costs are to be replaced by the fair value. Regardless of the method used, possible subjectivity is one of the central issues. The current discussion approach of the International Accounting Standards Board also clearly shows the need for simplification and concretization that still exists for practice: In particular, the accounting distinction between goodwill and intangible assets is the subject of discussions with the Global Preparers Forum, among others. The interests of users, preparers and auditors of corporate financial reporting must be taken into account equally. In particular, the prohibition on recognizing self-created brands in the balance sheet makes it difficult to assess their value. Furthermore, it creates a weak point in the presentation of the true and fair view of a company's financial position and financial performance that is generally required. Regardless of the previous, the current rules provide preparers and users with a basic overview of existing intangible assets. Irrespective of how valuation is determined individually, the IASB's rules thus help to create a fundamental structure. In which approach the future discussion will result in remains open.
Sustainable market economy
(2015)
Still Searching or Have You Found It Already? – Usability and Web Design of an Educational Website
(2018)
Background: Apart from a straight-forward and intuitive operability an appealing design determines the success of a website equally well. For this reason, the selection of images and navigation bars plays a determining role. The eye tracking method proved to be appropriate in order to verify the usability of websites. Objectives: The aim of the study was to improve the usability of the website of an educational institute for trainees as target group. Methods/Approach: For this purpose, the use of an eye-tracking technology was combined with a survey. The eye-tracking study was implemented task-oriented. Test persons were asked to search for particular courses within this institute. Results: This approach in combination with a subsequent questionnaire resulted in tangible indications of search patterns of the test group. Furthermore, their perception and their appraisal of the usability as well as the web design was analysed. Even though most tasks were accomplished effectively and efficiently with a positive user feedback, a potential for improvement was detected, in particular with regard to the images and the location of the search field. Conclusions: The selected choice of methods enables researchers and web designers to derive recommendations for the orientation, structure, optimisation and comprehensibility of a website.
Scientific Entrepreneurship: Raising A wareness of Entrepreneurship - Strategies ans Experiences
(2011)
As of the reporting year 2017, extended non-financial reporting requirements will apply to certain large companies within the EU on the basis of the EU-Directive 2014/95/EU. The aim is to provide an overview of selected regulations for the new non-financial statements. This includes the analysis of the German Sustainability Code as well as the German Accounting Standard No. 20. The analysis shows a tightening of disclosure on non-financial reporting and an increased focus of disclosures on non-financial concepts, objectives and measures. Hence, the risk management of a preparer gains in importance with regard to non-financial aspects of the business activity.