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Abstract: Thermal response curves that depict the probability of occurrence along a thermal gradient are used to derive various species’ thermal properties and abilities to cope with warming. However, different thermal responses can be expected for different portions of a species range. We focus on differences in thermal response curves (TRCs) and thermal niche requirements for four freshwater fishes (Coregonus sardinella, Pungitius pungitius, Rutilus rutilus, Salvelinus alpinus) native to Europe at (1) the global and (2) European continental scale. European ranges captured only a portion of the global thermal range with major differences in the minimum (Tmin), maximum (Tmax) and average temperature (Tav) of the respective distributions. Further investigations of the model-derived preferred temperature (Tpref), warming tolerance (WT = Tmax − Tpref), safety margin (SM = Tpref − Tav) and the future climatic impact showed substantially differing results. All considered thermal properties either were under- or overestimated at the European level. Our results highlight that, although continental analyses have an impressive spatial extent, they might deliver misleading estimates of species thermal niches and future climate change impacts, if they do not cover the full species ranges. Studies and management actions should therefore favor whole global range distribution data for analyzing species responses to environmental gradients.
Social networking technologies such as social media, crowd concepts, or gamification represent key resources for the integration of customers, value network partners, and the community into sustainable business models. However, there is a lack of understanding of how sustainable enterprises apply such technologies. To close this gap, we propose a taxonomy of design options for social networking technologies in sustainable business models. Our taxonomy comprises eight dimensions that deal with relevant questions of the design of social networking technologies. When creating our taxonomy, we built on existing literature and use cases and involved experienced practitioners in the field of sustainable business models for the validation of our taxonomy. In this way, our study contributes to knowledge on the use of social networking technologies in sustainable business models and how such technologies influence the boundaries of sustainable business models. Likewise, we provide practical insights into the use of social networking technologies in sustainable business models.
Das Forschungsprojekt „Dorfgemeinschaft 2.0“ hat zum Ziel, dem Bedürfnis der Bürger_innen nachzukommen, auch im Alter zu Hause wohnen bleiben zu können. Die Gesundheitsversorgung im ländlichen Raum steht im Mittelpunkt. Hierfür werden regional angepasste Lösungsstrategien anhand des Design Science Ansatzes entworfen und individuelle Wünsche und Bedarfe multiperspektivisch in den Blick genommen. Vier der so entstandenen Versorgungskonzepte werden als nutzerorientierte alltags und gesundheitsbezogene Ansätze vorgestellt. Zudem werden die angedachten Kommunikationsstrukturen und das Zusammenwirken der Konzepte als Versorgungsnetz auf dem virtuellen Dorfmarktplatz beschrieben.
Führung und Controlling : Ansatzpunkte zur Gestaltung der Beziehung von Manager und Controller
(2021)
Die Wirkkraft des Controllings setzt eine stabile, partnerschaftliche Zusammenarbeit von Manager und Controller voraus, die jedoch in der Praxis häufig nicht anzutreffen ist. Vielmehr ist die Arbeitsbeziehung durch unterschiedliche Positionen zum Führungsverständnis (Führung braucht Freiräume vs. Führung muss systematisiert und quantifiziert werden) und durch unterschiedliche Erwartungen an die Aufgabenerfüllung (Rollenbild des Controllers und des Managers) gekennzeichnet. Die unterschiedlichen Standpunkte und die daraus resultierenden dysfunktionalen Verhaltensweisen (z.B. Slack, Manipulation, Ressortegoismus) bzgl. des Controllings (z.B. keine Nachfrage nach oder Zurückhaltung von Informationen, Widerstand) führen zu Reibungsverlusten, denen entgegenzuwirken ist.
Trotz Wettbewerbsdruck und Fachkräftemangel werden Marketing und Öffentlichkeitsarbeit in der Krankenhauspraxis vielfach noch vernachlässigt, die Kommunikation ist oft wenig aussagekräftig und häufig ohne Profil. Als Teil der Reihe "Health Care- und Krankenhaus-Management" veranschaulicht dieser Band die Potenziale des Marketings und präzisiert die Determinanten und Bausteine für ein integriertes marktgerichtetes Managementkonzept. Hochschulvertreter und Praktiker erläutern in Einzelbeiträgen die theoretischen Grundlagen sowie konkrete Handlungsempfehlungen.
Mountainbiking ist eine stark wachsende Natursportart mit einer hohen Teilnehmerzahl an Downhill- Mountainbikern im nördlichen Harz. Aufgrund der Wegebelastung entstehen soziale Konflikte und ökologische Auswirkungen, weshalb attraktive Strecken entwickelt und umweltschonende Lenkungsmaßnahmen durchgeführt werden müssen. Die Umfrage, die im Zuge dieser Arbeit durchgeführt wurde, ergab, dass die Anforderungen der Mountainbiker naturnahe, schmale und technisch anspruchsvolle Strecken sind. Die Auswirkungen des Mountainbikings betreffen die Tierwelt und sensible Gebiete abseits vorhandener Wege. Für die erfolgreiche Lenkung der Mountainbiker ist Kommunikation zwischen allen Beteiligten in der Landschaftsplanung erforderlich. Es ist auf eine umweltschonende Bauweise, gezielte Streckenführung, klare Beschilderungen, technische Herausforderungen und Wegequalitäten zu achten. Der Ausbau vorhandener Wegeinfrastruktur und aktive Lenkungsmaßnahmen im Harz können zu einer konfliktfreien und umweltfreundlichen Situation des Mountainbikings führen. Zusätzliche Forschungsarbeiten mit konkreten Schwerpunkten einzelner Lenkungskriterien oder ökologischen Auswirkungen können das Management von Mountainbike- Strecken erleichtern.
Thermal response curves that depict the probability of occurrence along a thermal gradient are used to derive various species’ thermal properties and abilities to cope with warming. However, different thermal responses can be expected for different portions of a species range. We focus on differences in thermal response curves (TRCs) and thermal niche requirements for four freshwater fishes (Coregonus sardinella, Pungitius pungitius, Rutilus rutilus, Salvelinus alpinus) native to Europe at (1) the global and (2) European continental scale. European ranges captured only a portion of the global thermal range with major differences in the minimum (Tmin), maximum (Tmax) and average temperature (Tav) of the respective distributions. Further investigations of the model-derived preferred temperature (Tpref), warming tolerance (WT = Tmax − Tpref), safety margin (SM = Tpref − Tav) and the future climatic impact showed substantially differing results. All considered thermal properties either were under- or overestimated at the European level. Our results highlight that, although continental analyses have an impressive spatial extent, they might deliver misleading estimates of species thermal niches and future climate change impacts, if they do not cover the full species ranges. Studies and management actions should therefore favor whole global range distribution data for analyzing species responses to environmental gradients.
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.
Dieses kompakte Buch führt in die Grundlagen des Produktionscontrollings ein und folgt einem ganzheitlichen Ansatz: Bevor überhaupt produziert werden kann, ist zu entscheiden, was produziert werden soll. Daran schließen sich Standortentscheidungen und der Aufbau einer Produktionsstätte an. Im Einklang mit der Strategie ist die Produktion in taktischer und operativer Hinsicht weiterzuentwickeln. Produkt- und Prozessinnovationen sind zu entwickeln, eine nicht mehr sinnvolle Produktion ist zu beenden. Krisenbedingt können temporäre Stilllegungen hilfreich sein. Nicht außen vor bleibt das operative Tagesgeschäft, für dessen Steuerung betriebswirtschaftliche Instrumente wie Kostenrechung und Kennzahlen zum Einsatz kommen.
Aufgrund des sehr praxisorientieren Aufbaus wendet sich dieses Buch vor allem an Fach- und Führungskräfte in produzierenden Unternehmen, bspw. Führungskräfte mit einem ingenieurwissenschaftlichen Hintergrund, sowie an Studierende mit einem entsprechenden Schwerpunkt.
After hesitating until the mid-2010s, German industry has now embraced the energy transition and moved to a driver. The pioneers of change are the major energy companies, followed large parts of industry which have initiated radical changes. Even the energy-intensive industries steel and chemistry are phasing out fossil fuels.
Aims
Understanding fine-grain diversity patterns across large spatial extents is fundamental for macroecological research and biodiversity conservation. Using the GrassPlot database, we provide benchmarks of fine-grain richness values of Palaearctic open habitats for vascular plants, bryophytes, lichens and complete vegetation (i.e., the sum of the former three groups).
Location
Palaearctic biogeographic realm.
Methods
We used 126,524 plots of eight standard grain sizes from the GrassPlot database: 0.0001, 0.001, 0.01, 0.1, 1, 10, 100 and 1,000 m2 and calculated the mean richness and standard deviations, as well as maximum, minimum, median, and first and third quartiles for each combination of grain size, taxonomic group, biome, region, vegetation type and phytosociological class.
Results
Patterns of plant diversity in vegetation types and biomes differ across grain sizes and taxonomic groups. Overall, secondary (mostly semi-natural) grasslands and natural grasslands are the richest vegetation type. The open-access file ”GrassPlot Diversity Benchmarks” and the web tool “GrassPlot Diversity Explorer” are now available online (https://edgg.org/databases/GrasslandDiversityExplorer) and provide more insights into species richness patterns in the Palaearctic open habitats.
Conclusions
The GrassPlot Diversity Benchmarks provide high-quality data on species richness in open habitat types across the Palaearctic. These benchmark data can be used in vegetation ecology, macroecology, biodiversity conservation and data quality checking. While the amount of data in the underlying GrassPlot database and their spatial coverage are smaller than in other extensive vegetation-plot databases, species recordings in GrassPlot are on average more complete, making it a valuable complementary data source in macroecology.
In recent years, various studies have highlighted the opportunities of artificial intelligence (AI) for our society. For example, AI solutions can help reduce pollution, waste, or carbon footprints. On the other hand, there are also risks associated with the use of AI, such as increasing inequality in society or high resource consumption for computing power. This paper explores the question how corporate culture influences the use of artificial intelligence in terms of sustainable development. This type of use includes a normative element and is referred to in the paper as sustainable artificial intelligence (SAI). Based on a bibliometric literature analysis, we identify features of a sustainability-oriented corporate culture. We offer six propositions examining the influence of specific manifestations on the handling of AI in the sense of SAI. Thus, if companies want to ensure that SAI is realized, corporate culture appears as an important indicator and influencing factor at the same time.
Transport operations are climate sensitive. Despite this, scientific literature and corporate practice present little evidence on how corporate actors use climate adaptation measures to prepare their transport operations for climate change. This paper explores two research questions: How can the acceptance among corporate decision-makers towards climate adaptation measures for their transport operations be explained? Based on the Theory of Planned Behavior and the Diffusion of Innovations we develop a theoretical framework for dealing with climate adaptation measures for transport operations (step 1). We support the use of this framework through a literature review (1989–2020) (step 2) and semi-structured interviews with German companies that have implemented best practice measures (step 3). The results show that the handling of climate adaptation measures for transport operations can be described in three acceptance phases: acceptance of attitude, action, and use. We conclude that these phases determine the approaches required for promoting climate change adaptation.