OPUS-Publikationsserver der Hochschule für Wirtschaft und Recht Berlin
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Effect of Sustainability Reporting on The Corporate Financial Performance of The DAX 50 ESG
No full textKey Audit Matter in the audit report of PIEs in Europe. An analysis of Key Audit Matters in the transport, logistic and automotive industry
No full textInfluence of the Corona Pandemic on Consultancies’ Business Model
No full textAbstract: Consulting research aims at mapping scientific and practical perspectives against each other. Therefore, this Thesis is considering theoretical knowledge as well as practical insights which were empirically conducted. The author aims at creating a first snapshot on the influence of the Corona pandemic on the business model of the German consulting industry. Based on guideline-based, semi-structured interviews, the research gap on this recent topic was closed. Also, the author provides practicians with implications.
Summary: Contact bans imposed by the Corona pandemic led to a reduced amount of business travels and an increase in remote consulting. Digitalisation within the consulting industry was already on the horizon but pushed. Acceptance of clients for remote consulting increased. It became apparent that many activities do not have to be carried out at the client site. Video conferencing and online communication tools made remote project execution possible.
However, not all consulting fields seem to be suitable for remote execution. These include mainly soft and conflict-ridden topics as well as group workshops. Although, different online formats have been tried, innovative formats overcoming this obstacle are still missing. Nevertheless, it is assumed that relevance of remote consulting will remain high and that a hybrid consulting world will emerge.
The long-time successful consulting industry is suffering from economic effects of the Corona pandemic. Some projects have been cancelled or down streamed. Remote networking and acquisition of new projects has become a challenge. Furthermore, clients are becoming more price sensitive. However, this does not seem to affect the entire German consulting industry or all client segments. In the long run, demand for consulting is also not expected to decrease.
Some long-term effects are still unclear. These include possible changes in the cost structure, impact of remote consulting on the work-life balance, and effort required to create remote consulting. Changes to the business model so far mainly concern the shift of key activities to the online world and the increased use of new channels. There seems to be a strong hope for a quick return to business as usual. However, there are signals indicating that further business model innovation may be necessary.
Keywords: Strategic Management, Business Model, Innovation, Consulting Industry, Corona Pandemi
Opinion Mining und Topic Modeling von Tweets
No full textIn dieser Abschlussarbeit wird ein Stimmungsbild von Twitter-Deutschland zur aktuellen Co-vid-19-Krise skizziert. Hierfür wird für die Analyse der Tweets eine Applikation mit der Spra-che Python programmiert, welches ein Modell zur Stimmungsklassifikation (Negative-Neutral-Positiv) und ein Modell zur Themenerkennung von Tweets enthält. Das entstandene ML-Mo-dell mit dem gewählten SVM-Algorithmus wurde anhand eines zusammengestellten Korpus von 80.000 annotierten Tweets trainiert und weist einen F-Maß von 58% und einer Klassifika-tionsgenauigkeit von 62% auf. Von den 50.000 Tweets, die vom 06-12-2020 bis zum 09-02-2020 gesammelt wurden, konnten 31.575 neutrale, 17.949 negative und 472 positive Tweets klassifiziert werden. Die aus diesen Tweets identifizierten Themen konnten mit Hilfe von Topic Modeling den fünf großen Themenclustern Corona, Impfung, Alltag, Lockdown und Wirtschaft zugeordnet werden
Disruption Management and Resilience in German Food Retail Industry: Supply Chain Actions in Response to COVID-19
No full textThe study of disruptions management and resilience connected to the current COVID-19
outbreak has become an essential field in supply chain management. Post-disruption recovery
analysis amid the pandemic outbreak is relevant for organizations to respond to disruptions and
create new growth opportunities. Therefore, the performance impact of COVID-19 in the
German food retail supply chain is investigated using a hybrid case-study and discrete-event
simulation model implemented in anyLogistix software. Potential improvements and supply
chain actions are provided in response to the identified challenges. Moreover, a framework with
strong recommendations for stabilization and recovery in a post-disruption environment is
created as a guideline for the main supply chain actors in the food retail business
Transformer-based Summarization and Sentiment Analysis of SEC 10-K Annual Reports
No full textThis thesis proposes a framework for extracting crucial textual information from the U.S. Securities and Exchange Commission annual 10-K reports using multiple natural language processing techniques. Ongoing progress has been made on retrieving the summary or sentiment from financial text in recent years due to the large volume of data and advanced computing power. However, the combination of different techniques for generating insight from 10-K textual content has not yet been addressed in the literature. Therefore, the main study contribution is designing a framework that integrates text summarization, sentiment analysis, topic modeling, and regression to provide readers with several indicators to help them acknowledge the valuable information in 10-K reports more efficiently and effectively. The framework considers various models but focuses on transformer-based models because the literature review indicates that these models surpass the performance of others on most natural language processing tasks. As a result, the framework successfully condenses the report content by 88% into the most critical sentences with the sentiment and discussed topic. Finally, these extracted features are further used to predict future company growth that, in addition to the traditional quantitative metrics, can be a new reference for investors in making more comprehensive decisions
Interpretation of BERT for Sequence Classification with the use of Shapley Values with Application to Online Review Data
No full textErosion of the German collective bargaining system and its macroeconomic implications: Potentials for stabilisation
No full textThis thesis raises the question and will identify the macroeconomic implications associated with the erosion of the collective bargaining system and how these can potentially be stabilised. It is analysed whether an erosion of the collective agreement system is accompanied by a reduced coordination of wage setting and whether this has a destabilising effect on the entire national economy and beyond. This applies to the contribution of wages to price stability as well as the distribution of income and its consequences. In addition to the instruments and possibilities already under discussion to strengthen the collective bargaining system, potentials for stabilisation can also be derived with a view to France and the Netherlands
Wissensmanagement im Gesundheitswesen durch Digitalisierung
No full textDie vorliegende Arbeit beschäftigt sich mit Digitalisierung im Gesundheitswesen zur Unterstützung von Wissensmanagementprozessen.Es werden zunächst das Prinzip des Wissensmanagement und der entsprechende Nutzerkreis im Gesundheitswesen vorgestellt. Anschließend wird anhand des Beispiel der elektronischen Patientenakte untersucht, inwiefern digitale Anwendungen Wissensmanagementprozesse unterstützen können
