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Info-Web-Generation
(2004)
Implikationen der Digitalisierung für den Finanzbereich der Unternehmung und das Rollenbild des CFO
(2017)
Today’s society is undergoing a paradigm shift driven by the megatrend of sustainability. This undeniably affects all areas of Western life. This paper aims to find out how the luxury industry is dealing with this change and what adjustments are made by the companies. For this purpose, interviews were conducted with managers from the luxury industry, in which they were asked about specific measures taken by their companies as well as trends in the industry. In a subsequent evaluation, the trends in the luxury industry were summarized for the areas of ecological, social, and economic sustainability. It was found that the area of environmental sustainability is significantly more focused than the other sub-areas. Furthermore, the need for a customer survey to validate the industry-based measures was identified.
Mit Gesetz vom 29.7.2009 (BGBl 2009 I S. 2355) hat der deutsche Gesetzgeber die EU-Verbraucherkreditrichtlinie 2008/48/EG vom 23.4.2008 NWB PAAAD-28762 in nationales Recht umgesetzt. In diesem Gesetz ist auch der Immobiliardarlehensvertrag neu geregelt worden. Auf diese besondere Kreditform sind grds. die Vorschriften zum Verbraucherkredit anzuwenden, so dass der Darlehensgeber auch im Fall einer Immobilienfinanzierung zu vorvertraglicher Information des Verbrauchers verpflichtet ist. Beim finanzierten Immobilienerwerb werden Veräußerer und kreditgebende Bank häufig in Abstimmung und Zusammenarbeit tätig, so dass für die Bank besondere Aufklärungspflichten gegenüber dem Verbraucher entstehen. Im Fall der Verletzung dieser Pflichten drohen ihr Schadensersatzansprüche oder ein Widerrufsrecht des Verbrauchers.
Umsatzbasierte Bußgelder – wie sonst nur aus dem Kartellrecht bekannt – waren einer der Gründe, warum die Datenschutz-Grundverordnung (DSGVO) vor ihrem Inkrafttreten für erhebliches Aufsehen sorgte. Die vielfach relevanteren Schadensersatzansprüche, die, wie bei „Dieselgate“, aufgrund der Vielzahl von betroffenen Personen und der aus Sicht von Rechtsdienstleistern bestehenden Skalierbarkeit mit weitaus höheren Einbußen für Unternehmen einhergehen können, blieben zunächst unbeachtet. Inzwischen ist der Schadensersatzanspruch gem. Art. 82 DSGVO die Vorschrift, die die meisten Vorlagen zum Europäischen Gerichtshof (EuGH) der letzten Jahre hervorgerufen hat. Am 4.5.2023 hat nun der EuGH (Urteil v. 4.5.2023 - Rs. C-300/21, NWB GAAAJ-41389) in einem Grundsatzurteil über zentrale Fragen rund um den Ersatz immaterieller Schäden als Folge von Datenschutzverstößen entschieden.
We introduce a new way to measure the forecast effort that analysts devote to their earnings forecasts by measuring the analyst's general effort for all covered firms. While the commonly applied effort measure is based on analyst behaviour for one firm, our measure considers analyst behaviour for all covered firms. Our general effort measure captures additional information about analyst effort and thus can identify accurate forecasts. We emphasise the importance of investigating analyst behaviour in a larger context and argue that analysts who generally devote substantial forecast effort are also likely to devote substantial effort to a specific firm, even if this effort might not be captured by a firm-specific measure. Empirical results reveal that analysts who devote higher general forecast effort issue more accurate forecasts. Additional investigations show that analysts' career prospects improve with higher general forecast effort. Our measure improves on existing methods as it has higher explanatory power regarding differences in forecast accuracy than the commonly applied effort measure. Additionally, it can address research questions that cannot be examined with a firm-specific measure. It provides a simple but comprehensive way to identify accurate analysts.
Domain experts regularly teach novice students how to perform a task. This often requires them to adjust their behavior to the less knowledgeable audience and, hence, to behave in a more didactic manner. Eye movement modeling examples (EMMEs) are a contemporary educational tool for displaying experts’ (natural or didactic) problem-solving behavior as well as their eye movements to learners. While research on expert-novice communication mainly focused on experts’ changes in explicit, verbal communication behavior, it is as yet unclear whether and how exactly experts adjust their nonverbal behavior. This study first investigated whether and how experts change their eye movements and mouse clicks (that are displayed in EMMEs) when they perform a task naturally versus teach a task didactically. Programming experts and novices initially debugged short computer codes in a natural manner. We first characterized experts’ natural problem-solving behavior by contrasting it with that of novices. Then, we explored the changes in experts’ behavior when being subsequently instructed to model their task solution didactically. Experts became more similar to novices on measures associated with experts’ automatized processes (i.e., shorter fixation durations, fewer transitions between code and output per click on the run button when behaving didactically). This adaptation might make it easier for novices to follow or imitate the expert behavior. In contrast, experts became less similar to novices for measures associated with more strategic behavior (i.e., code reading linearity, clicks on run button) when behaving didactically.
The FAYMONVILLE case study describes how the family-owned company Faymonville from eastern Belgium has succeeded in becoming one of the leading manufacturers in its sector. The targeted identification of new markets, the focus on relevant customer needs, and a consistent product policy with a coordinated manufacturing concept lay the foundations for success. In this case study, students can learn about how a company can successfully resolve the fundamental contradiction between economic and customized production.
Haftung im Vereinsrecht
(2008)
Extracting workflow nets from textual descriptions can be used to simplify guidelines or formalize textual descriptions of formal processes like business processes and algorithms. The task of manually extracting processes, however, requires domain expertise and effort. While automatic process model extraction is desirable, annotating texts with formalized process models is expensive. Therefore, there are only a few machine-learning-based extraction approaches. Rule-based approaches, in turn, require domain specificity to work well and can rarely distinguish relevant and irrelevant information in textual descriptions. In this paper, we present GUIDO, a hybrid approach to the process model extraction task that first, classifies sentences regarding their relevance to the process model, using a BERT-based sentence classifier, and second, extracts a process model from the sentences classified as relevant, using dependency parsing. The presented approach achieves significantly better resul ts than a pure rule-based approach. GUIDO achieves an average behavioral similarity score of 0.93. Still, in comparison to purely machine-learning-based approaches, the annotation costs stay low.
Grenzenlose Liebe
(2008)
Grenzen und Chancen der Neuverteilung von Instandhaltungsaufgaben bei einem Massenstahlproduzenten
(1995)
Goal Driven Business Modelling - Supporting Decision Making within Information System Development
(1995)
Gleichstellungsabrede – Gestaltungsmöglichkeiten und -notwendigkeiten für die betriebliche Praxis
(2007)
Generating synthetic LiDAR point cloud data for object detection using the Unreal Game Engine
(2024)
Object detection based on artificial intelligence is ubiquitous in today’s computer vision research and application. The training of the neural networks for object detection requires large and high-quality datasets. Besides datasets based on image data, datasets derived from point clouds offer several advantages. However, training datasets are sparse and their generation requires a lot of effort, especially in industrial domains. A solution to this issue offers the generation of synthetic point cloud data. Based on the design science research method, the work at hand proposes an approach and its instantiation for generating synthetic point cloud data based on the Unreal Engine. The point cloud quality is evaluated by comparing the synthetic cloud to a real-world point cloud. Within a practical example the applicability of the Unreal Game engine for synthetic point cloud generation could be successfully demonstrated.
With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking.
Die Rechtsfigur der gemeinsamen Verantwortlichkeit beschäftigt die datenschutzrechtliche Literatur seit Langem. Die Bestimmung der Verantwortlichkeit bei arbeitsteiligen Verarbeitungsverfahren, welche vor allem bei heutigen Plattformdiensten üblich sind, ist komplex: Stets sind mehrere Akteure beteiligt und in der Regel werden durch die Handlung eines Beteiligten mehrere Verarbeitungsschritte ausgelöst. Nun hat sich der EuGH in einem in mehrfacher Hinsicht bemerkenswerten Urteil geäußert.
Gamification and gamified information systems (GIS) apply video game elements to encourage the work on boring and everyday tasks. Meanwhile, several research works provide evidence that gamification increases efficiency and effectivity of such tasks. The paper at hand investigates the health care sector, which is challenged with cost pressure and suffers in process efficiency. We hypothesize that GIS may improve the efficiency and quality of care processes. By applying an interview-based content analysis, the paper at hand evaluates gamification elements in an assisted living environment and provides three research contributions. First, insights into relevant GIS affordances and application examples for assisted living facilities are given. Second, assisted living experts evaluate GIS design guidelines. Both the relevant affordances and design principles comprise a basis for the development of a GIS for social workers in assisted living facilities. Third, potential adoption barriers and design guidelines for GIS in assisted living are presented.
A Gamified Information System (GIS) implements game concepts and elements, such as affordances and game design principles to motivate people. Based on the idea to develop a GIS to increase the motivation of software developers to perform software quality tasks, the research work at hand aims at investigating relevant requirements from that target group. Therefore, 14 interviews with software development experts are conducted and analyzed. According to the results, software developers prefer the affordances points, narrative storytelling in a multiplayer and a round-based setting. Furthermore, six design principles for the development of a GIS are derived.
Researching the field of business intelligence and analytics (BI & A) has a long tradition within information systems research. Thereby, in each decade the rapid development of technologies opened new room for investigation. Since the early 1950s, the collection and analysis of structured data were the focus of interest, followed by unstructured data since the early 1990s. The third wave of BI & A comprises unstructured and sensor data of mobile devices. The article at hand aims at drawing a comprehensive overview of the status quo in relevant BI & A research of the current decade, focusing on the third wave of BI & A. By this means, the paper’s contribution is fourfold. First, a systematically developed taxonomy for BI & A 3.0 research, containing seven dimensions and 40 characteristics, is presented. Second, the results of a structured literature review containing 75 full research papers are analyzed by applying the developed taxonomy. The analysis provides an overview on the status quo of BI & A 3.0. Third, the results foster discussions on the predicted and observed developments in BI & A research of the past decade. Fourth, research gaps of the third wave of BI & A research are disclosed and concluded in a research agenda.
Die Entwicklungen der Rechtsinformatik und des Informationsrechts zeigen, dass diese Disziplinen aktuell vor der Herausforderung stehen, eine interdisziplinäre Zusammenarbeit zwischen ihnen und anderen Disziplinen zu etablieren. Unterschiedliche Publikationskulturen erschweren die Erreichung dieses Ziels. Forschungsportale stellen themenspezifische, internetbasierte Verzeichnisse dar, die bereits vorhandene Informationen strukturiert zugänglich machen. Sie können die Beziehungen zwischen den Disziplinen fördern, indem sie bereits erzielte Arbeitsergebnisse disziplinenübergreifend bekannt machen und dadurch dazu beitragen, Synergiepotenziale und mögliche Kooperationspartner zu identifizieren.
In dem vorliegenden Beitrag setzt sich der Verfasser mit dem Urteil des EuGH vom 4.5.2023 (Az.: C-60/22, DSB 2023, 178) zu den Auswirkungen eines formellen Verstoßes des Verantwortlichen gegen die Pflichten aus Artt. 26, 30 DSGVO (juris: EUV 2016/679) auf die Rechtmäßigkeit der Datenverarbeitung auseinander. Nachdem zunächst der zugrunde liegende Sachverhalt und der Hintergrund des Vorlageverfahrens skizziert wurden, gibt der Verfasser einen Überblick über die wesentlichen Entscheidungsgründe des EuGH. Insbesondere stelle der EuGH hier fest, dass die Rechtmäßigkeit der Verarbeitung in Art. 6 DSGVO geregelt sei und sich eine rechtswidrige Verarbeitung daher nur aus einem Verstoß gegen die Artt. 6 ff. DSGVO ergeben könne; die Pflichten aus Art. 26 und Art. 30 DSGVO würden nicht zu den Gründen für die Rechtmäßigkeit der Verarbeitung zählen. Mit Blick auf die Praxis lasse sich, so der Verfasser abschließend, festhalten, dass die Entscheidung insofern nicht überraschend sei; jedoch sei die Feststellung, dass sich aus Verstößen gegen Art. 26 und Art. 30 DSGVO kein Verstoß gegen das Grundrecht auf den Schutz personenbezogener Daten nachweisen lasse überraschend und bedenklich. Auch überrasche es, dass der EuGH eher in einem Nebensatz feststelle, dass der Verantwortliche im Prozess aufgrund seiner Rechenschaftspflicht gegenüber Betroffenen beweisbelastet ist; ob sich die Kammer hier der möglichen Auswirkungen ihrer Ausführungen bewusst gewesen sei, bleibe fraglich.