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- Datenschutz (2)
- Datenschutzgrundverordnung (2)
- rebound-effect (2)
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Nach der Bundestagswahl am 27. September 2009 steht der Atomausstieg in Deutschland wieder ganz oben auf der politischen Agenda. Eine aktuelle Bestandsaufnahme aller ma\geblichen Argumente erscheint somit zwingend notwendig. Dabei sollte der Blickwinkel nicht national beschränkt bleiben, sondern vor allem der Einfluss der europäischen Dimension dieser Thematik miteinbezogen werden. Auf europäischer Ebene zeigt sich eine Position zu Gunsten der Kernenergie. Unter den 27 EU-Staaten findet gerade eine Renaissance der Atomkraft statt. Die drei europäischen Organe befürworten den umfangreichen Einsatz der Kernenergie als langfristigen Bestandteil des Energieträgermix. Deutschland gehört mit seinem Beschluss zum Atomausstieg einer Minderheit an. Als Teil eines immer stärker zusammen wachsenden und letztendlich vollständig integrierten europäischen Strommarktes wird Deutschland langfristig stets mit Atomstrom versorgt werden. Dies gilt losgelöst von dem Einsatz von Kernkraftwerken im Inland. Eine Abschaltung der Anlagen führt damit nicht zur Zielerreichung der Atomkraftgegner, sondern lediglich zu zusätzlichen energietechnischen Herausforderungen bei der Sicherstellung der deutschen Stromversorgung. Der deutsche Atomausstieg sollte aus diesem Grund von der neuen Bundesregierung zurück genommen werden.
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.
By developing innovative solutions to social and environmental problems, sustainable ventures carry greatpotential. Entrepreneurship which focuses especially on new venture creation can be developed through education anduniversities, in particular, are called upon to provide an impetus for social change. But social innovations are associatedwith certain hurdles, which are related to the multi-dimensionality, i.e. the tension between creating social,environmental and economic value and dealing with a multiplicity of stakeholders. The already complex field ofentrepreneurship education has to face these challenges. This paper, therefore, aims to identify starting points for theintegration of sustainability into entrepreneurship education. To pursue this goal experiences from three differentproject initiatives between the partner universities: Lapland University of Applied Sciences, FH Aachen University ofApplied Sciences and Turiba University are reflected and findings are systematically condensed into recommendationsfor education on sustainable entrepreneurship.
Latente Steuern stellen eine Schnittstelle zwischen handelsrechtlicher Rechnungslegung und Steuerrecht dar. Das Verhältnis von Handels- und Steuerrecht ist dabei keinesfalls stetig; vielmehr fordert die Dynamik des deutschen Steuerrechts in vielen Bereichen regelmäßige Anpassungen in der Bilanzierung in Handels- und Steuerbilanz. Dies gilt insbesondere für die Bilanzierung latenter Steuern im handelsrechtlichen Jahresabschluss, welche durch das BilMoG deutlich an Bedeutung gewonnen hat. Neben latenten Steuern auf temporäre Differenzen ist es nunmehr erforderlich, Verlustvorträge und die Folgen der Zinsschranke bei der Berechnung latenter Steuern zu berücksichtigen. Der nachfolgende Beitrag geht auf die Berücksichtigung von Verlust- und Zinsvorträgen und die Berücksichtigungsfähigkeit von EBITDA-Vorträgen bei der Berechnung latenter Steuern ein und beleuchtet dabei insbesondere auch praktische Fragestellungen.
Rapid development of virtual and data acquisition technology makes Digital Twin Technology (DT) one of the fundamental areas of research, while DT is one of the most promissory developments for the achievement of Industry 4.0. 48% percent of organisations implementing the Internet of Things are already using DT or plan to use DT in 2020. The global market for DT is expected to grow by 38 percent annually, reaching USD16 billion by 2023. In addition, the number of participating organisations using digital twins is expected to triple by 2022. DTs are characterised by the integration between physical and virtual spaces. The driving idea for DT is to develop, test and build our devices in a virtual environment. The objective of this paper is to study the impact of DT in the automotive industry on the new marketing logic. This paper outlines the current challenges and possible directions for the future DT in marketing. This paper will be helpful for managers in the industry to use the advantages and potentials of DT.
The presented paper gives an overview of the most important and most common theories and concepts from the economic field of organisational change and is also enriched with quantitative publication data, which underlines the relevance of the topic. In particular, the topic presented is interwoven in an interdisciplinary way with economic psychological models, which are underpinned within the models with content from leading scholars in the field. The pace of change in companies is accelerating, as is technological change in our society. Adaptations of the corporate structure, but also of management techniques and tasks, are therefore indispensable. This includes not only the right approaches to employee motivation, but also the correct use of intrinsic and extrinsic motivational factors. Based on the hypothesis put forward by the scientist and researcher Rollinson in his book “Organisational behaviour and analysis” that managers believe motivational resources are available at all times, socio-economic and economic psychological theories are contrasted here in order to critically examine this statement. In addition, a fictitious company was created as a model for this work in order to illustrate the effects of motivational deficits in practice. In this context, the theories presented are applied to concrete problems within the model and conclusions are drawn about their influence and applicability. This led to the conclusion that motivation is a very individual challenge for each employee, which requires adapted and personalised approaches. On the other hand, the recommendations for action for supervisors in the case of motivation deficits also cannot be answered in a blanket manner, but can only be solved with the help of professional, expert-supported processing due to the economic-psychological realities of motivation. Identifying, analysing and remedying individual employee motivation deficits is, according to the authors, a problem and a challenge of great importance, especially in the context of rapidly changing ecosystems in modern companies, as motivation also influences other factors such as individual productivity. The authors therefore conclude that good motivation through the individual and customised promotion and further training of employees is an important point for achieving important corporate goals in order to remain competitive on the one hand and to create a productive and pleasant working environment on the other.
This publication is intended to present the current state of research on the rebound effect. First, a systematic literature review is carried out to outline (current) scientific models and theories. Research Question 1 follows with a mathematical introduction of the rebound effect, which shows the interdependence of consumer behaviour, technological progress, and interwoven effects for both. Thereupon, the research field is analysed for gaps and limitations by a systematic literature review. To ensure quantitative and qualitative results, a review protocol is used that integrates two different stages and covers all relevant publications released between 2000 and 2019. Accordingly, 392 publications were identified that deal with the rebound effect. These papers were reviewed to obtain relevant information on the two research questions. The literature review shows that research on the rebound effect is not yet comprehensive and focuses mainly on the effect itself rather than solutions to avoid it. Research Question 2 finds that the main gap, and thus the limitations, is that not much research has been published on the actual avoidance of the rebound effect yet. This is a major limitation for practical application by decision-makers and politicians. Therefore, a theoretical analysis was carried out to identify potential theories and ideas to avoid the rebound effect. The most obvious idea to solve this problem is the theory of a Steady-State Economy (SSE), which has been described and reviewed.