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The Nutri-Score in the German Perception
The Nutri-Score is currently used in 7 countries in the EU and is part of the German re-duction and innovation strategy to combat non-communicable diseases related to un-healthy eating. The Nutri-Score is intended to inform consumers and serves as a guide when buying packaged food. The aim of this study is to investigate the significance, benefits, function and credibility of the Nutri-Score in Germany from the perspective of nutrition experts, business representatives from food companies, packaging experts and general consumers. A qualitative method was selected for the evaluation and a survey was conducted with the help of expert interviews with 23 industry experts on their personal opinio...
Der Nutri-Score
Der Nutri-Score - Eine quantitative Studie zur Wirksamkeit visuellen Nudgings auf das Konsumentenverhalten
ISM-Forschungsbericht 2023
Der aktuelle Forschungsbericht gibt allen interessierten Leserinnen und Lesern einen Einblick in die Forschungstätigkeiten und Forschungsstrukturen der ISM und stellt die Aktivitäten der Institute der ISM vor. Neben den Fortschrittsberichten der Teilnehmer an unseren Promotionsprogrammen werden darüber hinaus die verschiedenen Aktivitäten der Hochschullehrerinnen und Hochschul-lehrer, wie z. B. Publikationen, Vorträge und Projekte vorgestellt. Wichtige Meilensteine der ISM sind beispielweise das Engagement in der Forschungsakkreditierung und in verschiedenen Forschungsnetzwerken.
Faktoren, die das energiesparende Verhalten beeinflussen
Abstract The importance of energy-saving behavior has become crucial due to recent negative events. The current empirical study investigates the factors that influence such behaviour. Hypotheses based on the revised theory of planned behaviour (vgl. Ajzen, 2020: 314f.) were formulated to examine the relationships between different influencing factors. An online questionnaire was used to gather data from 158 participants. The results widely confirmed the assumptions of the revised theory of planned behaviour. Among other results, the study showed that attitude towards energy-saving behaviour and the subjective norm significantly predict the intention to save energy. In addition, this intentio...
Kritische Analyse der Einflussfaktoren auf die Supply Chain Resilience am Beispiel eines deutschen Automotive OEMs
Aufgrund der fortschreitenden Globalisierung und der hohen Innovationsgeschwindigkeit werden Supply Chains länger und komplexer. Unternehmen sind zunehmend Unterbrechungen der Lieferkette ausgesetzt, die schwere Schäden und finanzielle Verluste verursachen. Die Supply Chain Resilience (SCR) wird daher immer wichtiger und Supply Chain Manager müssen Wege finden, um die Widerstandsfähigkeit ihrer Lieferkette zu stärken. Gegenstand der vorliegenden Arbeit war es daher, die Unternehmen bei der Verbesserung ihrer SCR zu unterstützen. Im Fokus der Studie stand dabei die kritische Analyse der Einflussfaktoren, die sich auf die Resilienz der Lieferkette auswirken. Ein deutscher OEM wurde aufgr...
Greenwashing in the Fashion Industry - The Flipside of the Sustainability Trend from the Perspective of Generation Z
The sustainability trend of recent years is reflected in society's growing environmental awareness and the increasing promotion of green products and services in the market. The flip side is that most advertisements and green branding originate from companies that still have a negative impact on the environment. Therefore, it is necessary to understand how greenwashing marketing campaigns are perceived despite increasing environmental awareness in society. This study answers how greenwashing is perceived, whether the perception differs depending on the degree of environmental consciousness, and which effects the perception has. In order to answer these questions, a qualitative study via expe...
Transfer Price Confusion? - Proposing a comprehensive Taxonomy for Academia and Practitioners
Transfer prices (TP) are charged for products or services exchanged between units within a decentralized organization. A vast body of literature from three very different academic disciplines (legal, management and economics) is concerned with the topic of Transfer Pricing. Their perspectives as well as terminology differ and are sometimes not aligned. To abate this, the article proposes a unified taxonomy on Transfer Prices that distinguishes three very distinct characteristics of any TP: its Determination Method (consisting of both its Calculation Method and its Price Method), and the Determination Process by which the TP is installed. The aim of this is to guide future academic re-search and provide academics and business practitioners alike with precise language and logical structure for the design of Transfer Pricing Systems.
Annual Report
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