In May 2023, the EU formally adopted the Carbon Border Adjustment Mechanism (CBAM) bill, which requires that from 2026 onwards, high-carbon imports must use the appropriate Carbon Border Adjustment Mechanism (CBAM) certificates. At the initial stage, the mechanism has gradually covered eight...

The competitive nature of business today requires the knowledge to be able to manipulate process levels in a predictable fashion and to reduce process variation (quality control). This goal can beachieved through the use of experimentation to identify and confirm the effects of the process...

In dieser Arbeit wird die Bedeutung von Kosten untersucht, die im Rahmen einer Konkurrenzanalyse von Wettbewerbsunternehmen erfasst werden können. Der Autor stellt zunächst unterschiedliche Instrumente und Quellen vor, aus denen Informationen über Konkurrenten zu gewinnen sind. Die Bedeutung...

The personal trait called Core Self-Evaluations (CSE) has been receiving increasing attention from behavioral strategy scholars due to its ability to predict job performance and to explain some facets of decision-making processes. However, despite previous studies hypothesizing that managers...

The application of mass customization in the food industry requires an appropriate system design to meet the customers' needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular...

The design and development processes are full of decisions. Ranging from simple and straightforward to complex and elaborated. These decisions are taken by individuals that constantly rely on their intuition and heuristics to support their decision-making processes. Although heuristics tend to...

Firms achieve their competitive advantage quickly through the concept framework of open innovation by integrating external inspiration with internal endowment when facing hyper-competition in the digital era. This paper deploys open innovation into building platform blocks by modular operators....

Due to the low demand for conventional annuities, alternative retirement products are sought. Quite recently, tontines have been frequently brought up as a promising option in this respect. Inspired by unit-linked life insurance and retirement products, we introduce unit-linked tontines in this...