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The ability of film stars to attract viewers is a widely accepted rationale for hiring expensive actors. However, the precise mechanisms behind this ‘drawing power’ remain unclear. By reviewing the existing literature, six possible antecedents of drawing power are identified. Artists with high acting abilities (i) increase a film’s artistic appeal, (ii) function as markers of quality and (iii) facilitate the matching process with the right audiences. Widely popular, commonly perceived as beautiful/handsome but often less talented actors, on the other hand, rather (iv) facilitate the marketing campaigns of films, (v) offer entertaining interactions with famous personalities and (vi) provide manifold opportunities for gossiping. Based on a discussion of the implications for theory and a preliminary analysis of a sample of Hollywood actors, managerial recommendations for those who have and those who depend on star drawing power are developed.
Purpose
This paper aims to investigate the strategic consequences of manufacturing location decisions, with a focus on understanding the link between collocating manufacturing with other value chain activities, via reshoring or retaining and organizational agility.
Design/methodology/approach
The paper uses qualitative data from 115 interviews with executives from UK high value manufacturing companies to explore the recent phenomenon of reshoring and the strategic effects of manufacturing location.
Findings
The location of manufacturing is operationally and strategically important for multinational companies. The spatial dispersion of manufacturing is determined by firm-specific and external factors, both of which are subject to constant change. The analysis shows that concentrating on manufacturing in their home countries enables firms to increase organizational agility and stimulate innovation. Better integration with and more extensive collaboration between related value chain activities, such as research and development, sales and marketing, leads to higher flexibility, speed and responsiveness to customer requirements. However, under certain conditions, firms also continue to benefit from the known advantages of offshoring.
Originality/value
This research sheds light on possible strategic downsides of global value chains, characterized by dispersed activities and intermitted processes. The results provide evidence that retaining manufacturing or bringing back manufacturing operations to a company’s home country can increase organizational flexibility, speed, adaptability, innovativeness and responsiveness to customer requirements. As these capabilities are critical for long-term survival, especially in dynamic environments, firms need to review their global factory configurations and determine whether the short-term advantages of foreign locations continue to justify offshoring practices.
Conceptualising event value co-destruction and developing a future agenda for events research
(2021)
Purpose
Value co-destruction has received little attention in an event-related context. This appears surprising, given that the interactions among actors at an event may also reduce the value for other participants, stakeholders and that of the entire event or the event's service ecosystem. This paper first aims to conceptualise value co-destruction and to provide an overview of related research in an event context. Second, a future research agenda for value co-destruction processes in an event context is developed.
Design/methodology/approach
Journals of the “Scimago Journal and Country Rank” were systematically reviewed for the keywords “value co-destruction”, “value destruction” and “negative value co-creation”. A second literature review specifically aimed at the events context extended the search scope to non-Scimago journals, Google Scholar and Google Web using the same keywords. All identified articles were qualitatively analysed concerning (1) the conceptualisation of value co-destruction and (2) reasons for value co-destruction.
Findings
The review of previous research highlights a limited scope of analysis, a focus on value co-destruction as an outcome and on interactions at the meso-level. Based on these findings, a holistic definition of value co-destruction is proposed. The paper identifies two major directions for future studies on value co-destruction at events and suggests specific examples.
Originality/value
The paper contributes to a more holistic understanding of value co-creation and co-destruction in an event setting. For example, a clearer understanding of the interactions that reduce the overall value of an event may assist to better design valuable events in the future.
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.
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.
Purpose
The purpose of this paper is to distinguish different types of sustainable digital entrepreneurs (SDEs) and explore their approaches toward enhancing organizational resilience.
Design/methodology/approach
Investigation of entrepreneur characteristics using Grounded Theory methodology; 12 semi-structured telephone interviews with (owner-)managers of digital-resilient small and medium-sized enterprises (SMEs) and start-ups in Germany; adaptation of a sustainability-digitalization-matrix for initial clustering; investigation of reoccurring patterns (within and between clusters) through variable-oriented content analysis; application of the capability-based conceptualization of organizational resilience for synthesis and extension.
Findings
First, the authors present a new typology of SDEs, including descriptions of the four main types (Process-Oriented System Thinker, Unconventional Strategist, Dynamic Visionary and Success-Oriented Opportunist). Second, the authors propose a conceptual framework with six success factors of organizational resilience. The framework accentuates the influence of SDEs on organizational culture and the macro-environment.
Practical implications
Digital sustainability and resilience are emerging management principles. The insights gained will allow (future) entrepreneurs to perform a self-assessment and replicate approaches toward enhancing SME resilience; for example, governing the co-creation of an organizational culture with a strong integrative view on sustainability and digitalization.
Originality/value
SMEs are characterized by high vulnerability and a reactive response to the disruptions caused by sustainability crises and digitalization. Blending sustainable and digital entrepreneurship at a micro-level, the authors identified the success factors underpinning organizational resilience that are associated with the characteristics of four types of SDEs.
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.
In the race against climate change, small and medium-sized enterprises (SMEs) play a fundamental role. To clarify the contribution of corporate culture to SMEs' emission reduction, three perspectives can be useful: corporate culture as driver and barrier, current and planned corporate culture development actions, and the corporate culture profile as an outcome. As the first application of the extended Belief-Action-Outcome framework, this single case study exemplifies the role of corporate culture in an SME from the steel construction and manufacturing sector in Germany. The investigated SME has achieved emission reduction while increasing its revenue and is an early adopter of sustainable and digital development. The rich insights from an employee survey, semi-structured interviews, observation, and document analysis allowed us to outline an informed approach toward corporate culture development that emphasizes vision development of the desired corporate culture and the role of information systems for promoting emission reduction.
In recent years, the issue of land consumption or land use has become increasingly important in many areas of our society. Logistics processes in particular take up a lot of space and have a significant impact on the environment. The question is how this use of land can be optimised. Based on a systematic literature review and interviews with experts in the period between May 2021 and July 2021, this paper presents indicators that constitute or influence space-efficient logistics in the context of cooperation. The results show that in addition to the established cooperation characteristics, there are other indicators that are directly related to land use. In the logistics sector, there is strong competitive pressure and, as a result, little trust between companies. It has been shown that with the help of a neutral moderator, the gap between trusting, land-efficient cooperation and one’s own entrepreneurial interests can be narrowed, and cooperation can be profitable for all participants. In addition, digitisation actually does not seem to be sufficient to meet the information needs of a cooperation. The exchange of information not only serves to automate processes, but also makes cooperation more transparent. It shows that legal and municipal requirements need to be developed. It also becomes clear that the indicators have a mutual influence on each other and cannot be considered in isolation when it comes to the actual implementation of a cooperation. By increasing the efficiency of cooperative processes and value creation, it offers the opportunity to make land use more sustainable.
In view of the rapid depletion of natural resources and the associated overloading of the biological ecosystem, the concept of circular business models (CBMs) is increasingly discussed in the literature as well as in business practice. CBMs have the potential to significantly reduce the demand for natural resources. Despite their increasing relevance, the diffusion of CBMs in business practice is largely unexplored. Consequently, this article investigates the extent to which CBMs have already been adopted by large German companies. To answer this question, the annual and sustainability reports of the members of the DAX40 are analyzed for the presence of five specific types of CBMs. Data was gathered for the years 2015 and 2020 in order to describe the development over time. The results show an increasing prevalence of CBMs in the DAX companies. In addition, it is noticeable that CBM types that serve to close material cycles are implemented more frequently than those that decelerate material cycles. In particular Sharing Platforms and Product as a Service stand out due to comparatively low adoption. Potential reasons for these findings are discussed and managerial as well as policy implications suggested.
While recent studies have demonstrated that events are fundamentally climate sensitive, this seems to not be fully considered in event research or corporate event practice. Thus, this study aims to identify the influencing factors that affect the acceptance of climate adaptation measures among decision-makers in the event industry. The analysis was divided into three main parts. First, the existing literature related to climate change in an events context was reviewed. Using 15 semi structured interviews, the findings from this review were then critically discussed with stakeholders in Germany involved in event planning. Finally, explicit climate adaptation measures were proposed and discussed. Based on all findings, there appears to be a low level of awareness of and interest in climate adaptation amongst German event industry players. There is an imminent need for further research on climate adaptation and for decision-makers to better prepare for climate change in order to counteract resulting negative impacts.
While the topic of artificial intelligence (AI) in multinational enterprises has been receiving attention for some time, small and medium enterprises (SMEs) have recently begun to recognize the potential of this new technology. However, the focus of previous research and AI applications has therefore mostly been on large enterprises. This poses a particular issue, as the vastly different starting conditions of various company sizes, such as data availability, play a central role in the context of AI. For this reason, our systematic literature review, based on the PRISMA protocol, consolidates the state of the art of AI with an explicit focus on SMEs and highlights the perceived challenges regarding implementation in this company size. This allowed us to identify various business activities that have been scarcely considered. Simultaneously, it led to the discovery of a total of 27 different challenges perceived by SMEs in the adoption of AI. This enables SMEs to apply the identified challenges to their own AI projects in advance, preventing the oversight of any potential obstacles or risks. The lack of knowledge, costs, and inadequate infrastructure are perceived as the most common barriers to implementation, addressing social, economic, and technological aspects in particular. This illustrates the need for a wide range of support for SMEs regarding an AI introduction, which covers various subject areas, like funding and advice, and differentiates between company sizes.
This chapter examines the integration of Sustainable Development Goal 5 (SDG 5) into identity-based brand management by focusing on Dove’s brand management as a case study. The Dove “Real Beauty” campaign highlights the potential for brands to address gender equality and female empowerment by aligning with pro-female and feminist principles. A narrative literature review shows how the components of identity-based brand management have been observed in scholarly discussions. Despite mixed responses and criticisms, Dove initiated important conversations around beauty standards and gender equality. The chapter emphasizes the need for authenticity, sensitivity, and continuous improvement in integrating SDG 5 into brand management while acknowledging the potential risks and limitations of consumerist therapy and false hopes. Future research could therefore explore diverse brands, industries, and cultural contexts, as well as the role of intersectionality in identity-based brand management.
The excitement sparked by the emergence of AI open platforms has encountered significant scrutiny from educators and educational planners, who have raised valid concerns about issues such as plagiarism, testing protocols, and the authenticity of content submitted by students. While these concerns are timely and crucial, it's essential not to overlook other pressing issues that often go unnoticed in the lived educational experience of learners, particularly within the field of social sciences. This paper aims to advocate for a humanistic approach with a focus on education in the generative AI Era.
Methods: Systematic review of randomized controlled trials (RCT). Searches were conducted in five electronic databases. Studies were selected if they included patients with NP over 18 years old treated with aerobic exercise (AE) (e.g., cycling, running, hiking, and walking). The main outcome of interest was pain intensity. Qualitative and quantitative data were extracted. The risk of bias (RoB) was determined using the Cochrane RoB Tool-2 and the overall certainty of the evidence with the GRADE recommendations.
Results: Out of 21,585 initial records screened, a total of six individual studies published in ten manuscripts were included. There was a great heterogeneity between protocols, comparisons, and studies’ results (different magnitudes and directions). When looking at the effect of aerobic exercise versus control groups or other interventions on pain intensity measured with the VAS, not statistically (nor clinical) significant differences between aerobic exercise and control groups (MD [95%CI] 5.16 mm [-6.38, 16.70]) were identified. The combined effect of AE plus other interventions seems to be effective. Strength exercise obtained better effects than aerobic exercises (MD [95%CI]: -11.34 mm [-21.6, -1.09]).
Conclusions: Aerobic exercise presented positive results to reduce pain intensity, and improving disability, and physical and emotional functioning. However, the evidence is restricted, low quality, and heterogeneous.
Methods: The searches were conducted on five electronic databases. RCTs or CTs with patients over 18 years old of both sexes with OFP diagnoses were targeted. The intervention of interest was AE (i.e., walking, cycling, and running), compared to any other conservative and non-conservative therapy. The primary outcome was pain intensity. Risk of bias (RoB) was done with the Cochrane RoB tool (RoB 2). The overall certainty of the evidence was evaluated with GRADE.
Results: Out of 21,585 initial records found in the initial database search, only one study (reported on three manuscripts) was included. The diagnosis of interest was headache plus temporomandibular disorders (TMD). Three treatment groups (strengthening (Str) exercise + manual therapy (MT) (G1); AE + MT + Str exercises (G2); AE (G3)) were compared. The main outcome was pain; the secondary outcomes included disability, strength, anxiety, and quality of life. The combined treatment (AE+MT+Str exercises) had the strongest effect to decrease pain and headache intensity in patients with OFP (SMD: 9.99 [95%CI: 7.19, 12.80].
Conclusions: a multimodal treatment strategy achieved the greatest positive effects on pain and other outcomes in the short/medium term. AE seems to be an important component of this strategy. However, the scientific evidence supporting AE’s isolated effect is limited, indicating a research gap in this scientific field.
Objectives:
The purpose of this study was to determine the motor function of the abdominal muscles in singers with and without functional voice disorders and to examine them for possible differences. Additionally, the breathing behaviour and posture control was investigated.
Study Design
Observational study.
Methods:
Female subjects (n = 20) with differing levels of professional competence were used to provide the data for analysis. By using the Singing Voice Handicap Index (SVHI) the grade of dysphonia could be measured, and the subjects were organized in groups. The change of muscle thickness of the M. transversus abdominis (TVA) and the M. obliquus internus abdominis (OIA) during different singing tasks was measured by using ultrasound. The subjects were then asked to perform the Abdominal Hollowing Test (AHT) with the STABILIZER. Finally, the subjects were all filmed while singing. The videos recordings of the singing sessions were analysed by an independent clinical expert regarding breathing and secondary motor activities (SMA). For the statistical analysis, the Mann-Whitney-U Test and the Chi-Square-Test was mainly used.
Results:
The results showed a significantly thinner TVA in the group with dysphonia in comparison to the group without dysphonia. Ultrasound measurements showed significantly higher changes of muscle thickness of the TVA during singing tasks in the group with dysphonia. Regarding the AHT there was a significant difference between the two groups. The group with dysphonia was not able to increase the pressure by 15mmHg. Furthermore, the healthy subjects demonstrated abdominal breathing, while the group with dysphonia present with thoracic breathing. Additionally, it was noted that the subjects with dysphonia showed a higher level of associated movements especially at and/or on the lumbar spine, cervical spine and the left arm and shoulder.
Conclusion:
Differences in TVA-recruitment, breathing behaviour and secondary motor activities while singing were found. This study sparks new ideas for neuromusculoskeletal assessments and therapy.
Key Words
Transversus abdominis, Abdominal muscles, Dysphonia, Ultrasound, Singing voice, Singers
Nostalgia is a construct that, even when rooted in lived experiences, serves the ultimate purpose of creating a desired sense of world. Fundamental cognitive competencies, including memory and imagination, are utilized by the nostalgic subject to fulfill a need for narrative coherence. A temporal or spatial distance is necessary for the occurrence of a nostalgic episode, which can be conceptualized as a “had been” state of being, as direct access to the experience is often impossible. Nostalgia may thus be viewed as a tool for sense-making rather than solely as a yearning for the past. The nostalgic narrative form is a construct that permits human subjects to comprehend their existence in the world while drawing upon their roots. These tools for sense-making serve as bridges between past experiences and current conditions. Ultimately, nostalgic identity is not just about longing for the past but also about utilizing the past as a resource for navigating the labyrinths of the present. Analyses are conducted to examine the medium of music video at three levels - auditory, visual, and linguistic - in order to investigate the strategies and techniques employed by the Iranian diaspora to create nostalgic narratives. Samples of original pieces and renditions are contrasted in order to identify elements of nostalgic narrativity. Drawing on empirical research, it is argued that the unity of a music video arises from the integration of separate layers of sensory and conceptual inputs that have been composed towards an affective resonance and narrative coherence.
Europe's freshwater biodiversity under climate change: distribution shifts and conservation needs
(2014)
Aim
To assess the future climatic suitability of European catchments for freshwater species and the future utility of the current network of protected areas.
Location
Europe.
Methods
Using recently updated catchment-scale species data and climate projections from multiple climate models, we assessed the climate change threat by the 2050s for 1648 European freshwater plants, fishes, molluscs, odonates, amphibians, crayfish and turtles for two dispersal scenarios and identified hotspots of change at three spatial scales: major river basins, countries and freshwater ecoregions. We considered both common species and the often overlooked rare species. To set our findings within the context of current and future conservation networks, we evaluated the coverage of freshwater biodiversity by Europe's protected area network.
Results
Six per cent of common and 77% of rare species are predicted to lose more than 90% of their current range. Eight fish species and nine mollusc species are predicted to experience 100% range loss under climate change. As the most species-rich group, molluscs are particularly vulnerable due to the high proportion of rare species and their relatively limited ability to disperse. Furthermore, around 50% of molluscs and fish species will have no protected area coverage given their projected distributions.
Main conclusions
We identified the species most at threat due to projected changes in both catchment suitability and representation within the European protected area network. Our findings suggest an urgent need for freshwater management plans to facilitate adaptation to climate change.
The conservation of freshwater ecosystems has lagged behind that of marine and terrestrial ecosystems and often requires the integration of large-scale approaches and transboundary considerations. This study aims to set the foundations of a spatial conservation strategy by identifying the most important catchments for the conservation of freshwater biodiversity in Europe.
Using data on 1296 species of fish, mollusc, odonate and aquatic plant, and the key biodiversity area criteria (species Red List status, range restriction and uniqueness of species assemblages), we identified a network of Critical Catchments for the conservation of freshwater biodiversity. Applying spatial prioritisation, we show how the prioritised network differs from the ideal case of protecting all Critical Catchments and how it changes when protected areas are included, and we also identify gaps between the prioritised network and existing protected areas.
Critical Catchments (n = 8423) covered 45% of the area of Europe, with 766 qualifying (‘trigger’) species located primarily in southern Europe. The prioritised network, limited to 17% of the area of Europe, comprised 3492 catchments mostly in southern and eastern Europe and species targets were met for at least 96% of the trigger species.
We found the majority of Critical Catchments to be inadequately covered by protected areas. However, our prioritised network presents a possible solution to augment protected areas to meet policy targets while also achieving good species coverage.
Policy implications. While Critical Catchments cover almost half of Europe, priority catchments are mostly in southern and eastern Europe where the current level of protection is not sufficient. This study presents a foundation for a Europe-wide systematic conservation plan to ensure the persistence of freshwater biodiversity. Our study provides a powerful new tool for optimising investment on the conservation of freshwater biodiversity and for meeting targets set forth in international biodiversity policies, conventions and strategies.
Climate change is expected to exacerbate the current threats to freshwater ecosystems, yet multifaceted studies on the
potential impacts of climate change on freshwater biodiversity at scales that inform management planning are lacking. The aim of this study was to fill this void through the development of a novel framework for assessing climate
change vulnerability tailored to freshwater ecosystems. The three dimensions of climate change vulnerability are as
follows: (i) exposure to climate change, (ii) sensitivity to altered environmental conditions and (iii) resilience potential.
Our vulnerability framework includes 1685 freshwater species of plants, fishes, molluscs, odonates, amphibians, crayfish and turtles alongside key features within and between catchments, such as topography and connectivity. Several
methodologies were used to combine these dimensions across a variety of future climate change models and scenarios. The resulting indices were overlaid to assess the vulnerability of European freshwater ecosystems at the catchment scale (18 783 catchments). The Balkan Lakes Ohrid and Prespa and Mediterranean islands emerge as most
vulnerable to climate change. For the 2030s, we showed a consensus among the applied methods whereby up to 573
lake and river catchments are highly vulnerable to climate change. The anthropogenic disruption of hydrological
habitat connectivity by dams is the major factor reducing climate change resilience. A gap analysis demonstrated that
the current European protected area network covers <25% of the most vulnerable catchments. Practical steps need to
be taken to ensure the persistence of freshwater biodiversity under climate change. Priority should be placed on
enhancing stakeholder cooperation at the major basin scale towards preventing further degradation of freshwater
ecosystems and maintaining connectivity among catchments. The catchments identified as most vulnerable to climate
change provide preliminary targets for development of climate change conservation management and mitigation
strategies.
Model-derived relationships between chlorophyll a (Chl-a) and nutrients and temperature have fundamental implications for understanding complex interactions among water quality measures used for lake classification, yet accuracy comparisons of different approaches are scarce. Here, we (1) compared Chl-a model performances across linear and nonlinear statistical approaches; (2) evaluated single and combined effects of nutrients, depth, and temperature as lake surface water temperature (LSWT) or altitude on Chl-a; and (3) investigated the reliability of the best water quality model across 13 lakes from perialpine and central Balkan mountain regions. Chl-a was modelled using in situ water quality data from 157 European lakes; elevation data and LSWT in situ data were complemented by remote sensing measurements. Nonlinear approaches performed better, implying complex relationships between Chl-a and the explanatory variables. Boosted regression trees, as the best performing approach, accommodated interactions among predictor variables. Chl-a–nutrient relationships were characterized by sigmoidal curves, with total phosphorus having the largest explanatory power for our study region. In comparison with LSWT, utilization of altitude, the often-used temperature surrogate, led to different influence directions but similar predictive performances. These results support utilizing altitude in models for Chl-a predictions. Compared to Chl-a observations, Chl-a predictions of the best performing approach for mountain lakes (oligotrophic–eutrophic) led to minor differences in trophic state categorizations. Our findings suggest that both models with LSWT and altitude are appropriate for water quality predictions of lakes in mountain regions and emphasize the importance of incorporating interactions among variables when facing lake management challenges.
This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity.
All chapters outline the learning objectives, provide an overview, 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 more than 350 exam tasks including solutions as well as youtube-videos from the author.
The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.
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.
Management accounting
(2020)
Management Accounting is written for students in international Business Management study programs. It covers the widely applied syllabus of Cost Accounting and Management Accounting at universities on bachelor’s and master’s level. The book is based on more than 20 years’ academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea.
In this text book, the application of methods and instruments comes first. Management Accounting follows a case study based approach. All cases are taken from previous exam papers and explained in detail.
The text book starts with a case study of a manufacturing company and compares Financial Accounting to Management Accounting. It covers two point of views: (1) a General Management view, with aspects of business planning, cost-volume-profit analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a Cost Accounting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin Accounting.
On the UVK website, numerous exam tasks and complete solutions thereto are available in English.
Managerial accounting
(2018)
Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelor’s and master’s level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.
Managerial Accounting is about Accounting for managers. It is linked to General Management where companies are seen as a whole as well as to Cost Accounting which comprises all methods/instruments applicable for calculations, budgeting and cost monitoring in business.
Basics of Accounting targets students in international business study programs. It covers the widely applied syllabus of Accounting at universities on bachelor’s and master’s level. In this book, the application of the methods comes first. The Basics teach how to do Accounting by a case study based approach. All cases were taken from former exam papers at international universities and calculated completely and illustrated understandably.
Bookkeeping and Financial Accounting covers the preparation of financial statements based on IFRS. Bookkeeping is taught as far as it is required for the understanding by managers – more formal aspects about how to keep financial records are cut short to the minimum.
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.
This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university.
All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts.
The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension
Germany is Europe’s most populated country and it is actual locomotive for growth. The Germans have a positive image in China. However, this appreciation is not mutual. Various polls indicate that Germans are reserved concerning China’s rise; some even dislike outward foreign direct investment (OFDI) from Chinese Companies flowing to Germany. Nevertheless, Chinese investments in Germany will accelerate in the near future; already it increased from 600 million € 2 years ago to more than 800 million €. Experts predict a further massive increase. Asian OFDIs in Europe will be an integral part of the Asian Century, transforming the host countries, just as western OFDIs changed Asia during the last decades. This article analyses the German “China readiness” in the field of public economic policy at a local level.
Purpose
In a knowledge-based society, one of the main driving forces of prosperity at city and regional levels is the ability to attract students and recently qualified graduates. The purpose of this paper is to identify the urban factors that contribute to “attractiveness” from a student perspective and to subsequently analyse the influence of these factors on students’ location choices. In the corresponding case study, the criteria identified were used to evaluate student satisfaction with the German city of Osnabrück.
Design/methodology/approach
A multi-level empirical research concept was used to analyse the relevant criteria. Focus group discussions served as the basis to design and conduct a survey of almost 2,300 students in the university city of Osnabrück at the end of 2016. A follow-up study in November 2017 at two universities in Berlin provided data for comparison.
Findings
Accessible – safe – clean and with affordable housing: these terms sum up the core expectations that students have of an attractive city. In contrast to the findings of Richard Florida regarding the creative class, cultural opportunities, exciting nightlife and a multicultural population were not important factors among the survey participants.
Research limitations/implications
As the study was conducted in two cities only, the findings cannot be generalised. It should be replicated in at least five other cities to validate and compare the research findings presented here. Furthermore, this study focused on the factors influencing the attractiveness of the city as a whole. However, the attractiveness of a specific neighbourhood may be of greater relevance to the decision-making process. As housing plays a major role, students’ particular needs with regard to accommodation should also be examined at greater depth.
Practical implications
Insights generated by the empirical study provide relevant information that may assist city stakeholders in taking effective measures regarding place management to attract and retain students.
Originality/value
To date, little research has been undertaken to empirically examine the specific factors that German students look for when deciding where to study and live. The goal of this paper is to present new empirical insights concerning the quality-of-life factors that influence students’ decision-making processes.
Events are intangible services and services marketing thus plays a considerable role within event management education. The marketing mix with its “4 Ps” (product, price, promotion, place) is an essential element of many event management curricula. Most educational institutions also reflect the development (and related discussions) towards the existence of “7 Ps” – adding personnel, physical facilities and process management (Meffert/ Bruhn 2009) – or even “8 Ps” – adding physical environment, purchasing process, packaging and participation(Burke/ Resnick 2000) – within the service marketing domain.
Artificial intelligence will change our lives permanently - both at work and in our private lives. But how does machine learning actually work? The authors explore this question in their English-language textbook. They teach the necessary basics for the use of support vector machines, for example, through linear programming, the Lagrange multiplier, kernels and the SMO algorithm. They also cover neural networks, evolutionary algorithms, and Bayesian networks. Definitions are highlighted in the book and assignments invite readers to think along. The textbook is aimed at students of computer science, engineering and natural sciences, especially in the fields of robotics, artificial intelligence, and mathematics.
Differentiating nociceptive and neuropathic components of clinical pain presentations matters!
(2016)
Comparison of quantitative sensory testing profles between people living in Germany and Australia
(2021)
Identification of differences in clinical presentation and underlying pain mechanisms may assist the classification of patients with neck–arm pain which is important for the provision of targeted best evidence based management. The aim of this study was to: (i) assess the inter-examiner agreement in using specific systems to classify patients with cervical radiculopathy and patients with non-specific neck–arm pain associated with heightened nerve mechanosensitivity (NSNAP); (ii) assess the agreement between two clinical examiners and two clinical experts in classifying these patients, and (iii) assess the diagnostic accuracy of the two clinical examiners. Forty patients with unilateral neck–arm pain were examined by two clinicians and classified into (i) cervical radiculopathy, (ii) NSNAP, (iii) other. The classifications were compared to those made independently by two experts, based on a review of patients' clinical assessment notes. The experts' opinion was used as the reference criterion to assess the diagnostic accuracy of the clinical examiners in classifying each patient group. There was an 80% agreement between clinical examiners, and between experts and 70%–80% between clinical examiners and experts in classifying patients with cervical radiculopathy (kappa between 0.41 and 0.61). Agreement was 72.5%–80% in classifying patients with NSNAP (kappa between 0.43 and 0.52). Clinical examiners' diagnostic accuracy was high (radiculopathy: sensitivity 79%–84%; specificity 76%–81%; NSNAP: sensitivity 78%–100%; specificity 71%–81%). Compared to expert opinion, clinicians were able to identify patients with cervical radiculopathy and patients with NSNAP in 80% of cases, our data supporting the reliability of these classification systems.
Background: The painDETECT questionnaire (PD-Q) has been used as a tool to characterize sensory abnormalities in patients with persistent pain. This study investigated whether the self-reported sensory descriptors of patients with painful cervical radiculopathy (CxRAD) and patients with fibromyalgia (FM), as characterized by responses to verbal sensory descriptors from PD-Q (sensitivity to light touch, cold, heat, slight pressure, feeling of numbness in the main area of pain), were associated with the corresponding sensory parameters as demonstrated by quantitative sensory testing (QST).
Methods: Twenty-three patients with CxRAD (eight women, 46.3 ± 9.6 years) and 22 patients with FM (20 women, 46.1 ± 11.5 years) completed the PD-Q. Standardized QST of dynamic mechanical allodynia, cold and heat pain thresholds, pressure pain thresholds, mechanical and vibration detection thresholds, was recorded from the maximal pain area. Comparative QST data from 31 age-matched healthy controls (HCs; 15 women) were obtained.
Results: Patients with CxRAD demonstrated a match between their self-reported descriptors and QST parameters for all sensory parameters except for sensitivity to light touch, and these matches were statistically significant compared with HC data (p ≤ 0.006). The FM group demonstrated discrepancies between the PD-Q and QST sensory phenotypes for all sensory descriptors, indicating that the self-reported sensory descriptors did not consistently match the QST parameters (p = ≤0.017).
Conclusion: Clinicians and researchers should be cautious about relying on PD-Q as a stand-alone screening tool to determine sensory abnormalities in patients with FM.