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Publikation Schlüsselpersonen in der Integrationsförderung(AvenirSocial, 06/2023) Freiermuth, KarinIhren eigenen Integrationsweg haben sie geschafft, nun unterstützen sie andere Migrant*innen auf ihrem Weg in ein neues Leben: Schlüsselpersonen sind Brückenbauer*innen zwischen den Kulturen.01B - Beitrag in Magazin oder ZeitungPublikation Teaching sustainability to marketing students in an implicit and efficient way(2024) Miller, Barbara Therese; Felder, Juliane06 - PräsentationPublikation AI literacy as a threshold concept. Fostering sustainable AI education(2024) Felder, Juliane; Heuss, Sabina; Callegaro, Elena06 - PräsentationPublikation Künstliche Intelligenz in der digitalen Markenführung. Entwicklung einer KI-unterstützten Markenstrategie und deren exemplarischer Umsetzung(Hochschule für Wirtschaft FHNW, 01.12.2024) Moser, Harriet; Casanova, MarcoDie digitale Transformation durch künstliche Intelligenz (KI) stellt Bildungsinstitute vor strategische Herausforderungen. Diese Studie untersucht am Beispiel des Coachingzentrums die systematische Integration von KI in die Markenführung. Die Arbeit zeigt, dass Bildungsanbieter wie das Coachingzentrum in der KI-Integration noch am Anfang stehen und skizziert eine Strategie, um KI-Technologien strategisch und ganzheitlich einzusetzen. Die vorgeschlagene KI-gestützte Markenstrategie zielt auf die Optimierung von Content-Erstellung und Suchmaschinenoptimierung ab, um Markenwahrnehmung und Wettbewerbsfähigkeit zu verbessern. Die Studie leistet einen wissenschaftlichen Beitrag zur strategischen KI-Integration in Bildungsorganisationen und verdeutlicht das Potenzial gezielter digitaler Transformationsprozesse für kleine Bildungsinstitute. Die Ergebnisse der Arbeit leisten einen Beitrag zur Diskussion über die Rolle von KI in Bildungsmarken und ermutigen Bildungseinrichtungen, KI reflektiert und innovativ zu nutzen, um gesellschaftlichen und wirtschaftlichen Mehrwert zu schaffen.11 - Studentische ArbeitPublikation Electricity trading with derivative instruments: Speculation, hedging, or speculative hedging?(Springer, 2024) Härri, Matthias; Hüttche, TobiasThe physical nature of electricity makes it difficult to store, which means that current demand must always match current production. This requires both flexible and internationally interconnected generation capacity and appropriate hedging strategies. Electricity is typically traded ‘forward’, i.e., future energy volumes and prices are hedged in advance with derivative instruments to minimize price risks. In times of crisis, when energy prices can be highly volatile, such instruments can also be used for speculative purposes. However, hedging and speculative positions can trigger margin calls on derivatives exchanges or increased collateral requirements in the over-the-counter (OTC) market. The causes, interrelationships and possible consequences of such margin calls on the financial situation of buyers and sellers of electricity (e.g., on balance sheet liquidity) are discussed. Paradoxically, the use of hedging instruments to protect against price volatility, together with prudential accounting standards, has led to financial problems for many electricity producers during the market turmoil of 2022, and to governmental bail outs. Whether the problems of large energy companies in Switzerland are due solely to hedging motives or to speculative proprietary trading is difficult for outsiders to judge.04A - Beitrag SammelbandPublikation Controlling of the circular economy(Springer, 2024) Schmied, Simon; Krings, Ulrich; Koch, Maximilian; Hüttche, TobiasThis chapter analyzes the role of the controlling function in the transformation process from a traditional to a circular business model. Although the task of controlling lies precisely in measuring and managing corporate strategy, controlling has not yet established itself as a strong player when it comes to implementing a sustainable business model. Controlling still plays too passive a role and lacks the necessary expertise. Furthermore, controlling views sustainability more as a marketing or compliance issue than as a fundamental basic understanding of future entrepreneurial action. The chapter describes the linear business model and the need for a shift to a circular model. Based on this, the requirements for sustainability oriented corporate management are outlined and the form in which controlling can support and accompany such sustainability management in a meaningful way and with suitable key performance indicators (KPIs).04A - Beitrag SammelbandPublikation Were the crises of the recent past a litmus test for goodwill in the automotive industry?(Springer, 2024) Canipa, Marco; Tettenborn, Martin; Tettenborn, Maya; Hüttche, TobiasGiven the recent crises and ongoing structural changes in the automotive industry, future success potentials from formerly acquired investments within the automotive industry should be questioned. In this context, the estimation of future cash inflows and outflows as well as the corresponding discount rate, which is necessary within the IFRS framework of the impairment test of assets, becomes much more challenging. To shed new light on the impact of these effects on the litmus test, i.e. on the value of goodwill, the chapter is using the example of the automotive sector in Germany. The possibility of a goodwill bubble in the automotive industry cannot be ruled out, as our chapter suggests.04A - Beitrag SammelbandPublikation Consideration of uncertainties in business valuations(Springer, 2024) Hüttche, Tobias; Schmid, Fabian; Hüttche, TobiasValuation seems to be impossible since the future is uncertain. Nevertheless, company values are necessary for many reasons, so the question arises as to how valuations can take these uncertainties into account. Traditionally, the past is used as a basis for planning, i.e., it is more or less simply extrapolated. Given current experiences (Corona pandemic, Ukraine war, inflation, and energy crisis, to name but a few), the hope remains that these will not be perpetuated. On the other hand, however, we must also expect new and as yet unknown developments, or developments that are not considered likely or unlikely. To produce reliable valuations as a basis for economic decisions even in times of increased uncertainty, selecting suitable procedures and the appropriate handling of risks is important. Basically—and recurring to the mathematical model of discounting future cash flow—uncertainties or risks can be taken into account above the line (in the numerator or the cash flows) or below the line (in the denominator or the cost of capital). Double counting must be avoided, meaning that the denominator matches the numerator (equivalence principle) and that the cost of capital adequately reflects the fluctuations in cash flows. Up to now, most valuations reflect only one path, the future developments may take. In this paper, we want to demonstrate how the traditional valuation approach can be extended by sensitivity analyses, scenario calculations, and simulations to move from pure point estimates to reliable value ranges that may reflect reality more accurately.04A - Beitrag SammelbandPublikation Increased uncertainty in times of crises and implications for financial reporting, focusing on the going concern principle(Springer, 2024) Schuler, Brido; Hüttche, TobiasEven in normal, non-crisis periods, a company’s financial reporting is affected by uncertainty. Financial reporting is based on uncertain assumptions and valuations. However, there is no doubt that the going concern principle applies. This means that the continuation of the company as a whole is possible and planned for the foreseeable future. Times of crisis are characterized by increased uncertainty. Uncertainty can be so great that the going concern status of the entity is called into question, with implications for the preparation of the financial statements and the reporting. This chapter discusses some of the implications of preparing and reporting on the going concern basis and some of the challenge for those involved, particularly corporate management and the auditors.04A - Beitrag SammelbandPublikation Three essays in information economics and financial accounting(Universität Basel, 2024) Sütterle, Nico11 - Studentische Arbeit