ZfKE – Zeitschrift für KMU und Entrepreneurship最新文献

{"title":"Neue Kunden? Neue Märkte? Eine empirisch-wissenschaftliche Studie zu pandemiebedingten Geschäftsmodellinnovationen in der Gastronomie","authors":"Daniela Ludin, Wanja Wellbrock, Erika Müller, Sascha Brosi, Jessica Reuter","doi":"10.3790/zfke.70.1.1","DOIUrl":"https://doi.org/10.3790/zfke.70.1.1","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124361217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Erfolgsdeterminanten von Start-ups am Beispiel von PropTechs in der DACH-Region","authors":"Felix Gauger, Andreas Pfnür","doi":"10.3790/zfke.70.1.23","DOIUrl":"https://doi.org/10.3790/zfke.70.1.23","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132892889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Inhaberkontrollierte Unternehmen: Robust durch die letzte Dekade","authors":"Philipp Immenkötter, K. Lehmann","doi":"10.3790/zfke.70.1.51","DOIUrl":"https://doi.org/10.3790/zfke.70.1.51","url":null,"abstract":"im strategischen Weitblick und der Motivation der Inhaber, die eine langfristige und wirtschaftlich nachhaltige Strategie be-günstigen und die Nachteile der Machtkonzentration und familiären Abhängigkeiten überlagern. Abstract Profitability, low financial risk, and efficient capital allocation are the distinctive characteristics of owner-controlled compa-nies. In the last decade, they have generated an annual excess return of 3.2% compared to a peer group of listed companies. The reasons for this beneficial development are to be found in the strategic vision and motivation of the owners, which favour a long-term and economically sustainable strategy and out-weigh the disadvantages of power concentration and family ties.","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130518900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Killer Acquisitions – Herausforderungen für die Fusionskontrolle","authors":"Martin Sauermann","doi":"10.3790/zfke.70.1.61","DOIUrl":"https://doi.org/10.3790/zfke.70.1.61","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127455448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Compliance als Aufgabe des Risikomanagements? Ein empirischer Vergleich von KMU und Großunternehmen anhand von Stellenanzeigen","authors":"Robert Rieg, Ute Vanini","doi":"10.3790/zfke.69.4.247","DOIUrl":"https://doi.org/10.3790/zfke.69.4.247","url":null,"abstract":"Aus rechtlicher und organisationstheoretischer Per­spektive ist die Geschäftsführung für die Einhaltung der Compliance-Anforderungen des Unternehmens und seiner Mitarbeiter aufgrund von Gesetzen und eigenen Standards verantwortlich. Bei der operativen Umsetzung der Compliance wird die Unternehmensführung durch weitere Stellen oder Organisationseinheiten unterstützt. Der ­vorliegende Beitrag zeigt auf, dass aufgrund der in KMU schneller spürbaren Ressourcengrenzen die Compliance-Aufgabe in diesen Unternehmen im Vergleich zu Großunternehmen eher von Risikomanagern (mit-)übernommen wird. Anhand einer vergleichenden empirischen Analyse von Stellenanzeigen für Risikomanager wird diese These geprüft. Im Ergebnis zeigt sich, dass Risikomanager vermehrt Compliance-Aufgaben haben und teilweise die Rolle des Compliance-Managers einnehmen. Ausgehend von grundlegenden Aufgaben, wie der Identifikation relevanter Normen und Standards und deren Implementierung, werden zunehmend auch Überwachungs- und Kontrolltätigkeiten sowie Aufgaben des Com­pliance-Managements übernommen.\u0000 From a legal perspective and from an organizational theory perspective, the management of a company is responsible for ensuring compliance of the company and its employees with external requirements based on laws or standards as well as internal requirements. In the operational implementation of compliance, the company management is supported by other departments or organizational units. This paper postulates that due to the resource constraints that are felt more quickly in SMEs, the compliance task in these companies is more likely to be (co-)assumed by risk managers compared to large companies. This thesis is tested on the basis of a comparative empirical analysis of job advertisements for risk managers. The results show that risk managers are increasingly taking on compliance tasks and in some cases assuming the role of compliance manager. Starting from basic tasks such as the identification of relevant norms and standards and their implementation, monitoring and control activities as well as compliance management tasks are also increasingly being taken on.","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134071849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementierungsstand von und Sensibilisierung für Compliance-Management in KMUs","authors":"Anjuli Unruh","doi":"10.3790/zfke.69.4.225","DOIUrl":"https://doi.org/10.3790/zfke.69.4.225","url":null,"abstract":"Compliance als unternehmerische Aufgabe und Funktion hat in den letzten Jahren deutlich an Stellenwert gewonnen und zwingt Unternehmen aller Größen zum Handeln. Daher hat die Implementierung von Compliance-Management-Systemen (CMS) in der Praxis zugenommen, nicht zuletzt auch durch die Zunahme der öffentlichen Aufmerksamkeit und verstärkter Regularien. Diese Thematik betrifft nicht mehr nur kapitalmarktorientierte Großunternehmen, sondern fordert auch von kleinen und mittleren Unternehmen (KMU) einen Handlungsbedarf. Die aktuelle Studie basiert auf einer Umfrage, die unter den Stelleninhabern von Top-Management Positionen und Compliance-Verantwortlichen durchgeführt wurde. Die Ergebnisse zeigen, dass die Bedeutsamkeit von CMS in KMUs zwar als hoch eingeschätzt wird, aber die betriebliche Praxis dies nicht in Form einer Systemimplementierung widerspiegelt. Wenn Geschäftsführungen bzw. Vorstände in KMUs dem Compliance-Management eine hohe Relevanz beimessen, dann hat dies Auswirkungen auf die Zufriedenheit aller mit dem Compliance-Management. Dennoch besteht ein Nachholbedarf bei der Implementierung von Compliance-Prozessen und -Strukturen in KMUs.\u0000 Compliance as a corporate task and function has become much more important in recent years and is forcing companies of all sizes to act. Therefore, the implementation of compliance management systems (CMS) has also increased in practice, not least due to the increase in public attention and tighter regulations. This issue no longer only affects large capital market-oriented companies, but also forces small and medium-sized enterprises (SMEs) to take action. The current study is based on a survey conducted among top management positions and compliance officers. The results show that although the importance of CMS in SMEs is rated as high, the operational practice does not reflect this in the form of a system implementation. If the management or the board of directors in SMEs attach a high relevance to compliance management, then this has an impact on satisfaction with compliance management. Nevertheless, there is a need to catch up in the implementation of compliance processes and structures in SMEs.","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128893375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Menschenrechtliche Sorgfaltspflichten in der Lieferkette","authors":"H. Petersen","doi":"10.3790/zfke.69.4.275","DOIUrl":"https://doi.org/10.3790/zfke.69.4.275","url":null,"abstract":"Das deutsche Sorgfaltspflichtengesetz, ähnliche Gesetze in anderen Ländern und eine geplante EU-Verordnung hierzu betreffen auch KMU – vor allem dann, wenn sie als Lieferanten von Großunternehmen in deren Sorgfaltspflichten einbezogen werden. Der vorliegende Beitrag umreißt Anforderungen, die daraus entstehen, gibt Hinweise zur Risikoanalyse und entwirft ein Stufenmodell zur Einführung zweckmäßiger Präventionsmaßnahmen. Die effiziente, rechtsichere Umsetzung von Risikoanalysen und Präventionsmaßnahmen bedingt technische und organisatorische Lösungen. Hierzu tragen Branchen-Initiativen und digitale Plattformen bei. Darüber hinaus eröffnet der Bedarf nach weiteren Lösungsansätzen Geschäftschancen für Entrepreneure, die Unternehmen bei der Bewältigung ihrer Sorgfaltspflichten unterstützen.\u0000 The German Due Diligence Act (Sorgfaltspflichtengesetz), similar laws in other countries and a forthcoming EU regulation on the subject affect also SMEs – in particular when they are included in the due diligence obligations of large companies as their suppliers. This article describes the resulting requirements, provides guidance on risk analyses and outlines a step-by-step model for the implementation of appropriate preventive measures. The efficient, lawful implementation of risk analyses and preventive measures requires technical and organizational solutions. Industry initiatives and digital platforms contribute to this Challenge. Moreover, the need for additional solutions creates business opportunities for entrepreneurs who support companies in meeting their due diligence obligations.","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127802774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Compliance-Management in KMU","authors":"S. Behringer, P. Ulrich","doi":"10.3790/zfke.69.4.207","DOIUrl":"https://doi.org/10.3790/zfke.69.4.207","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117141016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Editorial: Wachstum in Start-ups und KMU","authors":"Norbert Kailer, J. Gast","doi":"10.3790/zfke.69.3.147","DOIUrl":"https://doi.org/10.3790/zfke.69.3.147","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134398486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Wachstum in Start-ups und KMU","authors":"","doi":"10.3790/zfke.69.3","DOIUrl":"https://doi.org/10.3790/zfke.69.3","url":null,"abstract":"","PeriodicalId":169245,"journal":{"name":"ZfKE – Zeitschrift für KMU und Entrepreneurship","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130804096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}