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DIGI4Teach - Handbook
(2023)
One of the important outputs of our DIGI4Teach consortium is this Handbook, which consists of two parts. Part A contains an analysis of the most important descriptive research results conducted within the DIGI4Teach Erasmus+ project regarding the use of digital technology in teaching economic disciplines in partner countries. Part B contains twelve case studies from different areas of economics and business (accounting, finance, marketing, tourism and trade) that were prepared using various digital tools and they can be freely used in classes or other forms of education.
The energy transition involves various challenges. One key aspect is the decentralization of power generation, which requires new actors. In order to integrate these into the system in the best possible way, there are various approaches e.g. in cooperation in citizens' initiatives or cooperatives (Dorniok, 2016).
Cooperation in general can enable the implementation of certain business models or can increase profitability by the exploitation of economies of scale (Skovsgaard & Jacobsen, 2017; Theurl, 2010). Synergy effects result from the utilization of know-how, different technologies or resources of the partners involved to complement the own competencies and services (Eggers & Engelbrecht, 2005; Sander, 2009). Cooperation exists in various industries and enable the participating companies to compensate their size-related resource deficits (Glaister & Buckley, 1996; Todeva & Knoke, 2005). This creates the opportunity to develop innovations, open up new markets, exploit newly created economies of scale and share costs and risks (Franco & Haase, 2015). In agriculture, cooperation in the form of cooperatives have been of essential importance for a long time, especially with the aim of exploiting synergy effects (Bareille et al., 2017). In the field of renewable energy development, cooperation in form of citizen cooperatives make a significant contribution to the participation of citizens in political, social and financial aspects of the energy transition (Huybrechts & Mertens, 2014). Energy cooperatives are frequently discussed as a potential actor in the energy transition and are increasingly being established to advance the common interests of stakeholders. For example, the joint operation of decentralized power generation plants can involve new actors in the energy transition through regional cooperation (Walk, 2014).
Existing biogas plants in Germany need new business models after the 20-year Renewable Energy Sources Act feed-in tariff expires. For continued operation, a business model innovation is needed, which can be realized based on the different technical utilization pathways. Cooperation can have a significant impact on the profitability of the different business models, especially by exploiting synergy effects (Karlsson et al., 2019). In addition, cooperation can help to ensure that existing plants continue to operate at all.
Currently, the most widespread use of biogas in Germany is in the coupled generation of electricity and heat. Additionally, there is the possibility of upgrading biogas to biomethane or biogenic hydrogen path (Mertins & Wawer, 2022).
Different options for cooperative business models that exist in the biogas utilization pathways are presented. The focus is on explaining the advantages of a joint approach compared to single-farm business models and identifying the relevant actors. Subsequently, drivers and barriers for the different cooperative business models are identified and classified based on 20 semi-structured interviews with plant operators in the administrative district of Osnabrück. The aim is to identify drivers and barriers for cooperative post-EEG operation. As a result, political instruments are to be found that make it possible to involve relevant actors and thus stimulate the best possible continued operation from the point of view of the energy system. The results are structured according to the PESTEL analysis. This assigns drivers and barriers to the categories political, economic, sociocultural, technological, ecological and legal (Kaufmann, 2021). The analysis of the interviews is supplemented and validated by a literature review.
Drivers and barriers for cooperative business models are manifold and can vary mainly depending on the plant and the operator.
Drivers
• Political
o Promotion of renewable energies: reduce dependence on fossil (Russian) fuels
• Economic
o Expectation of synergies (information sharing, shared risk, economies of scale)
o Planning security (fixed supply or purchase contracts)
o Access to new markets (not accessible by single-farm business models)
o Cost savings by sharing infrastructure, technology
o Positive return expectation
• Sociocultural
o Motivating, innovative environment
o Lowers barriers to participation in new markets
o Target-oriented partnerships
o Better use of capacities and strengths
o Strengthening regional value creation
• Technological
o Economies of scale (efficiency)
o Available, mature technology
o Storable, transportable gas
o Well-developed infrastructure
• Ecological
o Increase in plant efficiency
o Reduction of greenhouse gas emissions
o Promotion of the circular economy by utilization of organic waste and agricultural residues
o Improving soil quality (fermentation residues as fertilizer)
Barriers
• Political
o Competition to other renewable energies
• Economic
o Uncertainty about future development of energy markets
o Disagreements between the cooperation partners
o Lack of flexibility due to longer-term contractual obligations
o Allocation of profits
• Sociocultural
o Cooperation with current competitor
o Cultural differences and lack of trust
o Acceptance by the general public (e.g. overproduction of maize)
• Technological
o Different technology that is difficult to combine
o Data protection
• Ecological
o Competition for agricultural land
o Use of monocultures
o Emissions from plant
o Pollution from transport
• Legal
o Legal requirements and regulations
o Unfavorable regulatory environment, e.g. long permitting process
One finding is that uncertainty is a major barrier for plant operators. This includes uncertainty about regulatory frameworks and political requirements, as well as about the general development of the energy markets. In addition, social factors such as lack of reliability and disagreement about revenue sharing are a potential barrier. A key driver for the implementation of cooperative business models is the expectation of synergy effects. In addition, operators are driven by a positive expectation of returns and the responsibility for securing the energy supply in times of crisis.
The drivers identified can now be used to develop strategies to advance cooperative business models. In particular, synergy effects should be exploited so that operators can benefit from cooperation. The advantages can also be highlighted and communicated to increase acceptance among the general public. Another important step is to reduce the barriers discussed above. In order to reduce social barriers in particular, it may be advisable to include an external partner in the cooperation, such as a municipal utility that operates an upgrading plant and concludes purchase agreements with the individual partners. In addition, it would be politically expedient to provide the operators with a clear framework for the future in order to reduce uncertainties. As a further aspect, knowledge transfer on new technologies and markets should take place.
One challenge of the EU energy transition is the integration of renewable electricity generation in the distribution system. EU energy law proposes a possible solution by introducing “citizen energy communities” (Directive 2019/944/EU) which may be open for “cross-border participation”. This article proposes an innovative way of implementing such cross-border communities by linking distribution systems via a “switchable element”, a generation, storage, or consumption asset with a connection to each country. An optimization model has been developed to calculate the system cost savings of such a connection. Linking regions with complementary characteristics regarding electricity generation and demand via a switchable element leads to more efficient system utilization. Findings are relevant for the transposition of “citizen energy communities” in national laws.
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.
There are a number of well-established concepts explaining decision-making. The sociology of wise practice within public administration suggests that thinking preferences like the use of intuition form a cornerstone of public administrators’ virtuous practice. This contribution uses conceptual and theoretical resources from the behavioral sciences and public administration to account for individual level differences of employees with regard to thinking preferences in the public sector. Institutional frameworks and social structures may enable or impede the habituation of virtue. The contribution empirically investigates this proposition with respondents from North America and the European Union. The analysis investigates the behavioral dimension preference for intuition/preference for deliberation. An analysis of data from 333 employees from organizations in North America and 1644 employees from organizations in the EU reveal prevalent differences in the preference for thinking styles. The public and private sector differ significantly in terms of the preference for rational as well as for intuitive thinking. What is exciting is that private employees rank higher than public employees on both scales, whereas the difference in rational thinking shows a small effect and the effect size in regard of intuitive thinking is negligible. We explore possible explanations for such differences and similarities.
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.
Visitors to events attach great importance to the range of artists and their performances and the quality of their stay and services. To create a staging and, consequently, an emotionalization of the visitor, many action areas simultaneously take effect at an event. In this context, the customer satisfaction of visitors plays a major role for event organizers, which aims to generate a competitive advantage over other providers and be attractive for artists simultaneously. This article aims to analyse the perceived functional quality of service (QoS) during various events in a multi-purpose event venue. The analysis was based on 563 primary data samples. On the off chance, selected visitors were during the events recruited and interviewed using a standardized questionnaire. The data were collected during the break of five events. These events took place in the period from mid-November to mid-December 2019. This was supplemented by an online survey of enthusiastic fan club visitors who regularly watch handball matches within the event venue. The online survey was conducted in parallel with the surveys during November 2019. Overall, the results showed a high level of satisfaction among visitors regarding the QoS. In addition to services, exploratory factor analysis identified cleanliness as a satisfaction factor that significantly accounted for overall service satisfaction. Differences in the perception of both factors could be detected between the fan club visitors on the one hand and all other visitors of various events (comedy, music, sports) on the other. Based upon the results of this analysis, the event managers of this venue are enabled to employ target group-oriented improvements of individual services to consolidate and increase customer satisfaction.
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.