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Das Ziel des Beitrags ist es, die Bedeutung von aktiven Kundinnen und Kunden für ein unterstützendes Marketing Management hin zu einer nachhaltigen Entwicklung am Beispiel der Energiewirtschaft aufzuzeigen. Das Menschenbild des homo sustinens kann von besonderer Relevanz sein, um aktive Kundinnen und Kunden im Marketing Management zu verstehen. Dem homo sustinens zugrundeliegend, der sich am Leitbild der Nachhaltigkeit orientiert, ergeben sich vielfältige Ansatzpunkte für den Austauschprozess mit aktiven Kundinnen und Kunden. Sie können befähigt, instrumentalisiert, unterstützt, erzogen oder optimiert werden.
Background
Citizen energy cooperatives (CECOs) are an important element for realising the transformation of the European energy system from a central system, dominated by a few market players to a decentralized system with the participation of many citizens, in which energy supply is largely based on renewable energy sources. This article identifies success factors that ensure a working organization that is capable of implementing projects to support the energy transition and improving the well-being of citizens.
Methods
The aim of this study is to identify success factors using the example of CECOs in north western Germany through a two-step process. The first step is a literature review to identify success factors of CECOs. Second, 12 semi-structured expert interviews with managers of CECOs are conducted and evaluated by means of a qualitative content analysis. The interviews identified the success factors and barriers of CECOs. The interviews were recorded and transcribed verbatim. The coding process was carried out using a qualitative data analysis software (ATLAS.ti 8.4.5,).
Results
The results show that three factors particular should be present, but can influence each other, to lead to successful CECOs: (1) the CECOs require business models with low complexity, as business models that span different stages of the value chain can overwhelm organizational managers. (2) Committed key individuals must be found and promoted. They need the support of the members. (3) Social and ecological principles are the core values of CECOs. The maintenance and strengthening of social–ecological credibility must be promoted in the public perception.
Conclusions
The results show that CECOs emerge from a strong social cohesion in a society. In addition, local "key individuals" need to be identified and supported. To this end, the framework conditions (e.g., policy, legislation, municipal support, etc.) must be adapted in such a way that these "key individuals" in CECOs are not overburdened. The analysis of the interviews also revealed that political or regulatory barriers are often cited as obstacles to the implementation of community energy projects.
Braune Brühe, was tun?
(2022)
Kotwasser beim Pferd
(2022)
This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with bookkeeping entries and financial statements.
All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author.
The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.
Background: New ischaemic brain lesions on magnetic resonance imaging (MRI) are reported in up to 86% of patients after transcatheter edge-to-edge repair of the mitral valve (TEER-MV). Knowledge of the exact procedural step(s) that carry the highest risk for cerebral embolisation may help to further improve the procedure.
Aims: The aim of this study was to identify the procedural step(s) that are associated with an increased risk of cerebral embolisation during TEER-MV with the MitraClip system. Furthermore, the risk of overt stroke and silent brain ischaemia after TEER-MV was assessed.
Methods: In this prospective, pre-specified observational study, all patients underwent continuous transcranial Doppler examination during TEER-MV to detect microembolic signals (MES). MES were assigned to specific procedural steps: (1) transseptal puncture and placement of the guide, (2) advancing and adjustment of the clip in the left atrium, (3) device interaction with the MV, and (4) removal of the clip delivery system and the guide. Neurological examination using the National Institutes of Health Stroke Scale (NIHSS) and cerebral MRI were performed before and after TEER-MV.
Results: Fifty-four patients were included. The number of MES differed significantly between the procedural steps with the highest numbers observed during device interaction with the MV. Mild neurological deterioration (NIHSS ≤3) occurred in 9/54 patients. New ischaemic lesions were detected in 21/24 patients who underwent MRI. Larger infarct volume was significantly associated with neurological deterioration.
Conclusions: Cerebral embolisation is immanent to TEER-MV and predominantly occurs during device interaction with the MV. Improvements to the procedure may focus on this procedural step.
In open-field vegetable production, high quantities of soil mineral nitrogen (Nmin) and N-rich crop residues often remain in the field at harvest. After the harvest of crops in autumn, this N can lead to considerable nitrate (NO3−) losses during the subsequent winter leaching period. In four field trials, different tillage depths (3–4, 10, 30 cm) and dates (early autumn, late autumn, early spring) were investigated to reduce N losses after growing spinach in the autumn. In a further treatment, the nitrification inhibitor 3,4-Dimethylpyrazole phosphate (DMPP) was directly applied to the crop residues. Potential N losses were calculated by a balance sheet approach based on Nmin concentration (0–90 cm), measured N mineralization and N uptake by catch crops. By postponing the tillage date from early to late autumn or spring, resprouting spinach stubbles acted as a catch crop, reducing N losses by up to 61 kg ha−1. However, if the spinach biomass collapsed, the N losses increased by up to 33 kg ha−1 even without tillage. The application of DMPP as well as the tillage depth were less effective. Overall, postponing tillage to spring seems to be the most promising approach for reducing N losses during the off-season.
Die alltägliche pädagogische Praxis von Grundschulen hat sich durch die Implementierung unterschiedlicher multiprofessioneller Kooperationsprozesse maßgeblich geändert (vgl. Beck & Maykus 2016, S. 148f.). So kooperieren laut Thieme (2019) seit dem Ausbau von ganztägig-inklusiven Schulsettings zunehmend auch Lehrkräfte und sozialpädagogische Fachkräfte unterschiedlicher Fachbereiche und Institutionen (vgl. Thieme, 2019, S. 247). Die Schulsozialarbeit an Grundschulen ist dabei ein sozialpädagogisches Arbeitsfeld, welches als Schnittstelle zwischen verschiedenen pädagogischen Berufsgruppen gilt (vgl. Thimm 2017, S. 108) und dem der Vernetzungs- und Kooperationsgedanken als Leitmotiv (sozial-)pädagogischer Praxis inhärent ist. Vor allem die Kooperation zwischen den Lehrkräften und der Schulsozialarbeit ist dabei an bestimmte Voraussetzungen geknüpft. Das BMBF-geförderte Forschungs- und Entwicklungsprojekt „Qualifizierungsmodule für die interprofessionelle Kooperation in inklusiven Grundschulen – Entwicklung und Evaluation des Manuals InproKiG“ (kurz: InproKiG) hat mit unterschiedlichen Erhebungsinstrumenten u.a. diese Voraussetzungen und Herausforderungen in der alltäglichen Kooperationspraxis näher analysiert. Der Beitrag stellt Ergebnisse einer quantitativen Erhebung zum Stand der Kooperation und zu Kooperationsbedarfen von Grundschulteams vor, welche in den Jahren 2018 und 2019 an Grundschulen in Hannover, Osnabrück und Gießen durchgeführt wurde. In Einzelanalysen werden vor diesem Hintergrund vertiefend die Perspektiven von Fachkräften der Schulsozialarbeit und ihre Erfahrungen interprofessioneller Kooperation untersucht.
Die Analyse des Geschäftsberichts (Risikoberichts) zeigt, dass das Risikomanagementsystem der Wirecard AG gravierende Defizite aufwies. Man muss basierend auf den öffentlich verfügbaren Daten davon ausgehen, dass sich aus den gesetzlichen Bestimmungen nach §§ 91 und 93 AktG ergebende Anforderungen nicht erfüllt waren. Wie bei vielen anderen Unternehmen ist z. B. nicht erkennbar, dass eine Risikoaggregation durch eine geeignete Methode stattgefunden hat. Ohne eine solche Risikoaggregation ist die Frühidentifikation von „bestandsgefährdenden Entwicklungen“ aus Kombinationseffekten von Einzelrisiken nicht möglich. Trotz dieser Defizite ist allerdings nicht erkennbar, dass eine kausale Verbindung mit der späteren Insolvenz besteht. Viele der Schwächen sind auch bei anderen börsennotierten Gesellschaften „üblich“ und daher kein Indiz dafür, dass das Unternehmen einem besonderen Insolvenzrisiko, speziell durch Betrug von Vorstandsmitgliedern, ausgesetzt war. Die nach dem „alten“ IDW Prüfungsstandard 340 durchgeführte Prüfung des Risikomanagements durch EY hat bestehende „schwerwiegende Mängel“ offenbar akzeptiert. Solche Schwächen der Abschlussprüfung findet man jedoch auch bei vielen anderen Unternehmen, was empirische Studien belegen. Im vorliegenden Fall bedeutet dies, dass die gravierenden Defizite der Abschlussprüfung durch EY auch im Bereich der Prüfung des Risikofrüherkennungssystems eindeutig erkennbar waren.
In this essential, Josef Gochermann provides a compendium of the essential elements of technology management and answers ten important questions on how to identify new technologies, properly evaluate relevant technologies, recognize opportunities and risks in time, and position yourself for technological success. He shows how to use technologies beneficially, make relevant technologies available at the right time, recognize the end of a technology's performance in time, and plan the use of technologies strategically and for the future.
Schöpfen und Erschöpfen
(2022)
Digitalisierung, Künstliche Intelligenz und Big Data als Motor für Wandel in Pflege und Gesellschaft
(2022)
This new edition of the classic textbook on health informatics provides readers in healthcare practice and educational settings with an unparalleled depth of information on using informatics methods and tools. However, this new text speaks to nurses and -- in a departure from earlier editions of this title -- to all health professionals in direct patient care, regardless of their specialty, extending its usefulness as a textbook. This includes physicians, therapists, pharmacists, dieticians and many others. In recognition of the evolving digital environments in all healthcare settings and of interprofessional teams, the book is designed for a wide spectrum of healthcare professions including quality officers, health information managers, administrators and executives, as well as health information technology professionals such as engineers and computer scientists in health care. The book is of special interest to those who bridge the technical and caring domain, particularly nurse and medical informaticians and other informaticians working in the health sciences. Nursing Informatics: An Interprofessional and Global Perspective contains real-life case studies and other didactic features to illustrate the theories and principles discussed, making it an ideal resource for use within health and nursing informatics curricula at both undergraduate and graduate level, as well as for workforce development. It honors the format established by the previous editions by including a content array and questions to guide the reader. Readers are invited to look out of the box through a dedicated global perspective covering health informatics applications in different regions, countries and continents.
Der vorliegende Beitrag fokussiert die Bedeutung Nachhaltigkeitsorientierter Unternehmenskultur für den Einsatz von künstlicher Intelligenz im Marketing. Spezifischer skizzieren wir die Einflussmöglichkeiten auf den Einsatz nachhaltiger künstlicher Intelligenz zur Förderung des Sustainable Development Goals 12 (Nachhaltige/r Produktion & Konsum). In einem diskursiven Ansatz führt dieser Beitrag Erkenntnisse aus der Literatur zur nachhaltigkeitsorientierten Unternehmenskultur, nachhaltigen künstlicher Intelligenz und dem Nachhaltigkeitsmarketing zusammen und bildet diese mithilfe des St. Galler Managementmodells ab.
Sustainable Digital Entrepreneurship : Examining IT4Sustainability as Business Development Path
(2022)
There is an increasing interest within the field of Information Systems as well as political agendas to identify the potential of digital technologies to promote sustainable development. Nonetheless, sustainable entrepreneurship and digital entrepreneurship are widely treated separately within the literature, suggesting that there is little understanding of how entrepreneurs could employ digital technologies to promote sustainable development. Based on an empirical, qualitative research approach, relying on Grounded Theory methodology, this paper identifies characteristics of sustainable digital entrepreneurs. An investigation of the manifestations of the sustainable digital orientation reveals a rather diffuse understanding of the relation and potential synergy effects. In response to this gap, the paper presents examples on how sustainable digital entrepreneurs employ digital and disruptive technologies to tackle sustainability challenges (IT4Sustainability development path), including information and communication technology, such as digital platforms, artificial intelligence, or drone technology. The presented approaches range from second-mover approaches associated with low digital maturity limited to the business level to the development of new business models facilitating the sustainable transition of whole sectors. These insights are summarized in an IT4Sustainability maturity model, which presents different starting points for entrepreneurs. Relevant theoretical, practical, and policy implications are discussed, especially concerning the education on IT4Sustainability, including Corporate Digital Responsibility.
Studien indizieren, dass die Generation Z, die sogenannten „Digital Natives“, einen leichten Zugang zu Informations- und Kommunikationstechnologien (IKT) hat. Zugleich attribuieren sich die Individuen dieser Generation auch selbst eine hohe IKT-Affinität. Diese Kombination legt gewisse Lehrmethoden (wie Selbststudium oder Projektarbeit) im Rahmen der Hochschullehre auch für ERP-Systeme nahe. An diesem Punkt setzt dieser Beitrag an und zeigt in einem Experiment anhand von zwei SAP-Lernumgebungen mit vier Studierendengruppen, dass die unreflektierte und implizite Annahme der hohen IKT-Affinität recht trügerisch und kontraproduktiv für die Lehre ist. Von Studierenden selbst gewählte Lernmethoden haben dabei das Nachsehen. Damit einhergehend führen mehrdimensionale Lehrmethoden zu messbar höheren Lernerfolgen. Theoretisch begleitet wird diese Arbeit vom Technology Acceptance Model (TAM).