Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art

Im Rahmen dieser Studie die vom VDMA Bayern unterstützt wird, wurde der Fragestellung der Kooperationen kleiner und mittlerer Unternehmen (KMU) in Netzwerken, Verbänden, Interessensgemeinschaften oder virtueller Unternehmen hinsichtlich der Umsetzung strategischer Geschäftsideen, wie z.B. der Erschließung neuer Märkte, aber auch der Steuerung der Kooperationen im operativen Geschäft, nachgegangen. Globalisierung bedeutet: Konzentration im Konzernbereich, dem die KMU's wirksam nur durch Kooperationen begegnen können. Diese Kooperationen sind im operativen Geschäft erfolgreich auf dem Weg. Wie messbar erfolgreich sie sind, soll mit dieser Studie erforscht werden. Im ersten Teil wird durch intensive Recherche und Analyse des State of the Art die theoretische und praktische Basis für dieses Projekt geschaffen und hier insbesondere die Kooperationsform eines virtuellen Unternehmens analysiert.In the context of this study by the VDMA Bavaria one supports, the question of cooperation of small and middle enterprises (SME) in networks, federations, interest communities or virtual enterprises regarding the conversion of strategic business ideas, like e.g. the development of new markets, in addition, the controlling of co-operation in the operational business one follows. Globalization means: Concentration in the company, which the SME's can meet effectively only by co-operation. These cooperation are successful in the operational business on the way. How measurably successful they are, is to be investigated with this study. In the first part by intensive search and analysis of the State of the art the theoretical and practical basis for this project is created

Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung

Im Rahmen der Controllingstudie, die vom VDMA Bayern unterstützt wird, wurde der Fragestellung der Kooperationen kleiner und mittlerer Unternehmen (KMU) in Netzwerken, Verbänden, Interessensgemeinschaften oder virtueller Unternehmen hinsichtlich der Umsetzung strategischer Geschäftsideen, wie z.B. der Erschließung neuer Märkte, aber auch der Steuerung der Kooperationen im operativen Geschäft und der Erfolgssteuerung mittels unterschiedlichster Controllinginstrumente nachgegangen. Dieser Beitrag beinhaltet nun die Auswertung der Studie und gibt einen Ausblick auf das weitere Forschungsvorhaben.In the context of this study by the VDMA Bavaria one supports, the question of cooperation of small and middle enterprises (SME) in networks, federations, interest communities or virtual enterprises regarding the conversion of strategic business ideas, like e.g. the development of new markets, in addition, the controlling of co-operation in the operational business one follows. This contribution contains the evaluation of the study and gives an outlook on the further research project

Die Frage nach dem Verhältnis von Nachhaltigkeit und Ökonomie

Der Shared Value Ansatz ist ein aktueller Versuch eine Brücke zwischen Unternehmertum und unternehmerischer Verantwortung zu bilden. Dabei stellt sich die Frage, in welchem Verhältnis Nachhaltigkeit und Ökonomie stehen. Dieser Beitrag diskutiert dieses Verhältnis und sucht eine Antwort auf das Grundprinzip für Nachhaltigkeit und Ökonomie.The Shared Value approach is a current test to bridge the gap between business and corporate responsibility. The question behind is about the relationship of sustainability and economics. This paper discuss the principles of sustainability and economics to find the relationship

Managementansätze sozialer, ökologischer und ökonomischer Nachhaltigkeit: State of the Art

Im Laufe der letzten Jahre hat sich das Thema nachhaltiges Wirtschaften und soziale Verantwortung von Unternehmen längst in der Betriebswirtschaft etabliert, worauf vermehrt international anerkannte Rahmenwerke entwickelt wurden. Allerdings haben wenige Beiträge einen Überblick über bestehen Rahmenwerke geschaffen, sondern konzentrierten sich auf spezielle Untersuchungen. Der vorliegende State of the Art zeigt eine Zusammenfassung international legitimierter Managementansätze.Over the past few years, the topic of sustainable management and corporate social responsibility has been established it business management, whereupon international recognized frameworks have been developed increasingly. However, little research created an overview of the existing frameworks, but focused on specific studies. The paper will focus a state of the art and shows a summary of internationally legitimized management approaches

Multi-Dimensional Assessment of a Bavarian and Czech University: A Case Study of Sustainability Implementation

Evaluating the effectiveness of sustainability implementation at Higher Education Institutions is still challenging, due to less multi-dimensional approaches. Purpose is to present a new assessment - Sustainable Maturity model (SuMa model) for evaluating the implementation of sustainability at two universities in a border region with different maturity profiles through an internationally designed case study. Therefore, internal documents were analyzed, and interviews were conducted. The pilot implementation of this model showed that it can also be used internationally to evaluate the current state of sustainability implementation. As the assessment results prove, the critical point is effectiveness of strategy implementation and communication. Also, a lack of common understanding of sustainability still exists. The case study shows that the cultural and historical differences that exist in rural areas matters for implementing sustainability. The new SuMa assessment-model is a very suitable tool that delivers relevant indicators for measurable and comparable results over time and, above all, helps and supports the implementation of sustainability across all activities in the higher education landscape. It thus offers the possibility of being a standardized tool used worldwide

Morphology, Chemistry and Function of the Postpharyngeal Gland in the South American Digger Wasps Trachypus boharti and Trachypus elongatus

Microbes pose severe threats to animals as competitors or pathogens and strongly affect the evolution of life history traits like parental care. Females of the European beewolf Philanthus triangulum, a solitary digger wasp, provision their offspring with paralyzed honeybees and embalm them with the secretion from large postpharyngeal glands (PPG) that contain mainly unsaturated hydrocarbons. This coating changes the physico-chemical properties of the prey surface, causes a reduction of water condensation and retards growth of mold fungi. Here we examined the closely related South American genus Trachypus, which shows a life-history similar to Philanthus. We investigated whether Trachypus spp. also possess PPGs and embalm larval provisions. Using histological methods and 3D reconstructions we show that Trachypus boharti and T. elongatus possess PPGs that are similar to P. triangulum but somewhat smaller. The ultrastructure of the gland epithelium suggests that the gland content is at least partly sequestered from the hemolymph. Chemical analyses using gas chromatography / mass spectrometry revealed that both the cuticle and PPGs of Trachypus contain mainly unsaturated long-chain hydrocarbons. The gland of T. boharti additionally contains long-chain ketones. The hydrocarbons from the PPG of T. elongatus occurred on prey bees excavated from nests in the field but not on conspecific control bees. While the embalming only slightly elevated the amount of hydrocarbons on prey bees, the proportion of unsaturated hydrocarbons, which is crucial for the antifungal effect, was significantly increased. The Trachypus species under study possess PPGs that are very similar to the PPG of P. triangulum with regard to morphology, ultrastructure and chemistry. Moreover, we provide clear evidence that T. elongatus females embalm their prey, presumably as a means of prey preservation. The observed differences among Trachypus and Philanthus in gland size and prey embalming may have evolved in response to divergent ecological conditions