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With her paper "Artisanal fisheries in circumstances with political framework and co-management" Dorothea Hensing discusses the high productivity of pelagic fish in the Humboldt Current Large Marine Ecosystem (HCLME) and how it is impacted by factors such as acidification and oxygen depletion due to global warming. This ecosystem, rich in marine life, faces significant challenges exacerbated by extreme weather events like El Niño and La Niña, profoundly impact the livelihoods of artisanal fishermen, creating economic instability. Despite these adversities, artisanal fisheries remain crucial contributors to Peru‘s GDP. However, their sustainability and financial stability are compromised by various factors, including the lack of institutional support and the prevalence of informal practices within the industry. Informality permeates aspects such as labor relations and vessel construction, consequently affecting workers' rights, their financial stability and rendering them vulnerable. Fishing communities, such as the one in Chorillos, are complex socio-ecological systems reliant on social capital, but they are susceptible to external influences. Political dimensions further complicate the scenario, necessitating the establishment of effective co-management mechanisms, artisanal fisheries' inclusion in decision-making processes, a comprehensive understanding of ecosystem threats, and policy reforms to address informality. The author demonstrates the importance of strengthening governance and decision-making processes to address institutional flaws and protect the marine ecosystems and livelihoods of artisanal fishermen in Peru.
The objective of the German non-profit association NFDI (German short form for ”National Research Data Infrastructure”) is to make the data stock of the entire German science system accessible to the public. To do so, it should involve all stakeholders. However, currently the Universities of Applied Sciences (UAS) are underrepresented in the NFDI, and there is a danger of neglecting their needs. Therefore, we present the project ”Research Data Management at Universities of Applied Sciences in the State of Rhineland-Palatinate” (FDM@HAW.rlp), which is funded by the German Federal Ministry of Education and Research (BMBF) and financed within the Recovery and Resilience Facility of the European Union. In the project, seven public UAS in Rhineland-Palatinate and the Catholic University of Applied Sciences (CUAS) Mainz follow a common goal: They intend to establish an institutional RDM within a period of three years by building up competencies at the UAS, setting up services for researchers and finding solutions for a common technical infrastructure.
In 2020, a year of turbulence, seismic in scale and rapid in impact, luxury brands strengthen their relationship with art. While the world is still processing the effects of the last decades (digitalization, sustainability, diversity), luxury brands and art collaborations are used as a strategic tool in luxury brand management to create value. As the pandemic and broader social outrage exposed fault lines in society, even more luxury brands open flagship stores designed in collaboration with archistars (famous architects). Luxury brands establish foundations where art is exhibited and promoted. Culture funds become the new patrons of art. Limited art editions of iconic luxury products turn to revenue boosts. This research focuses on a case study of luxury brand and art collaborations. The ten most valuable luxury brands are used to analyze luxury brand and art collaborations as a leverage on brand equity and art(ist) equity. The bleeding of personal luxury good brands as well as contemporary visual arts are focused. The study identifies particularly positive effects deriving from art in the creation of equity value. The core issue discussed is whether contemporary art may represent a possible strategic tool for competing and differentiating in the global luxury industry up to 2030. The research investigates two main concepts that represents the theoretical framework: art and luxury. Literature research deductively links this case study with appropriate theories on brand equity and art(ist) equity. During this, a time horizon between 2019 and 2021 is chosen to address the latest insights in luxury brands and art collaborations. The topic is investigated explorative and qualitative with expert interviews. To tackle the research topic all-encompassing, the following groups of recognized stakeholders have been interviewed: (1) luxury brands, (2) artists, (3) art galleries, (4) trend and market researchers, (5) luxury customers and (6) city. Finally, managerial insights on the implementation of artistic collaborations are derived and suitable strategies for luxury brands who plan to be involved in such collaboration agreements are suggested. The sticking point in former academic research has always been concrete proof that luxury brands and art collaborations lead to an increase in equity beyond a short-term social media buzz or press coverage. This is the reason why this paper develops an S-O-R equity model to show the causality effects of such collaborations.
Value-based controlling & international accounting
of Economic Value Added (EVA) – An overview
(2022)
This paper will discuss an important target variable in value-based management: the Economic Value Added (or EVA). EVA is a measure of a company's financial performance based on the residual wealth calculated by deducting its cost of capital from its operting profit, adjusted for taxes on a cash basis. EVA can also be referred to as economic profit, as it attempts to capture the true economic profit of a company. This measure was devised by management consulting firm Stern Value Management, originally incorporated as Stern Stewart & Co. This research will also discuss adjustments and different types of assumptions that are necessary for the calculation as well as how to use them properly to obtain an interpretable result. Paper will explain the formula and which conversions should be considered. It remains to be noted that the EVA concept only leads to small progress from a scientific point of view, but that the clever marketing by Stern & Stewart has initiated a renaissance of the underlying residual profit concept. The paper provides practitioners and academics with a good overview of the demonstrable added value of EVA controlling and, in contrast, also illustrates the weaknesses of the calculation model or the inaccuracy due to interpretation variables, which overall limit the value of EVA as a management key performance indicator. The research includes comprehensive and substantial discussion in the scientific literature on EVA and its interpretation.