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Due to the steady growing demand for surgeries and the declining number of German hospitals, the resource OR capacity is scarce. This paper delivers an approach to utilize the OR in the best possible way, by allocating OR capacity with an incentive system on a tactical basis. Therefore, designated performance indicators are designed. Assembled to the OR-Performance Matrix, they create a reporting tool that is used as basis for assessment. The classic reward function is replaced by a committee composed of representatives of the OR stakeholders to reflect the special circumstances of a hospital. This paper will also deliver a proposal for implementation, considering amount, frequency and forerun of capacity allocation. Furthermore, the paper reflects ethical considerations as well as organizational constraints for the implementation.
The input is obtained by a combination of qualitative interviews, empirical data analysis and a literature review. All data and most interview respondents are provided by the case study partner, Charité – Universitätsmedizin Berlin.

OR --- OR-Management --- OT --- OT-Management --- Management --- Controlling --- Incentive System --- Steering Tool --- Steering --- Hospital --- Incision-Suture --- Suture-Incision --- DRG-System --- Sciences économiques & de gestion > Gestion de l'entreprise & théorie des organisations

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Appeared in 2019 in China, the coronavirus has spread rapidly around the world, causing unprecedented consequences. Decisions had to be made to try to slow down the pandemic. Thereby, from one day to another, most companies have been forced to adopt remote working. The audit profession has not been spared by this pandemic. As auditing is an interactive profession involving collaboration between auditor and client, audit firms have had to find alternatives to on-site auditing as a result of government restrictions on social contact and non-essential travel. Through a literature review on the specifics of the auditor-auditee relationship and the audit assignment, we try to understand how the health crisis may have impacted the audit assignment and the collaboration between the auditor and his client. To complete our analysis, a qualitative study through interviews with external financial auditors is conducted. The results obtained from the interviews with the professionals confirm certain elements of the theoretical part and also bring other elements to answer our research question. Remote working has impacted the audit engagement, as well as the collaboration between the auditor and the client. However, the use of ICT has made remote auditing possible and implemented a new organization of the audit mission. Apparu en 2019 en Chine, le coronavirus s'est rapidement propagé dans le monde entier, entraînant des conséquences sans précédent. Des décisions ont dû être prises pour tenter de ralentir la pandémie. Ainsi, du jour au lendemain, la plupart des entreprises ont été contraintes d'adopter le travail à distance. La profession d'auditeur n'a pas été épargnée par cette pandémie. L'audit étant une profession interactive impliquant une collaboration entre l'auditeur et le client, les cabinets d'audit ont dû trouver des alternatives à l'audit sur site en raison des restrictions gouvernementales sur les contacts sociaux et les déplacements non essentiels. A travers une revue de la littérature sur les spécificités de la relation auditeur-client et de la mission d'audit, nous essayons de comprendre comment la crise sanitaire a pu impacter la mission d'audit et la collaboration entre l'auditeur et son client. Pour compléter notre analyse, une étude qualitative, par le biais d'entretiens avec des auditeurs financiers externes, est menée. Les résultats obtenus lors des entretiens avec les professionnels confirment certains éléments de la partie théorique et apportent également d'autres éléments pour répondre à notre question de recherche. Le travail à distance a eu un impact sur la mission d'audit, ainsi que sur la collaboration entre l'auditeur et le client. Cependant, l'utilisation des TIC a rendu possible l'audit à distance et a mis en place une nouvelle organisation de la mission d'audit.

external auditor --- auditee --- relationship --- collaboration --- health crisis --- remote working --- ICT --- Sciences économiques & de gestion > Comptabilité & audit

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This research thesis deals with the question of how to incorporate causal effects into traditional business failure models, that can predict bankruptcy for a given sample.
The aim of this study is to provide a comprehensive analysis of a company’s financial construction as well as the traditional failure paths that are based thereon, before establishing a new concept for a model combining both causal and predictive modelling. The model can build a foundation for a more accurate business failure prediction.
The required analysis to obtain these results involves thorough research about core financial elements, the functionality of discriminant analysis as well as causal modelling. Moreover, a discriminant analysis is done on a sample of Belgian firms.

causal effects, business failure, Ooghe, failure path, causality, discriminant analysis --- Sciences économiques & de gestion > Comptabilité & audit

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The luxury journey was and still remains about immerging the clients into the brand’s own universe, they just had new tools to achieve this. Dominated by the mono-brand and multi-brand stores, the online channels quickly made a place for themselves in the luxury market, giving customers the option of having their experience offline or not. The sector never stopped growing over time, attracting more clients and countries each year. With the globalization, luxury brand had to find a way to stay relevant. That’s where the omnichannel approach came through: proposing a seamless experience to the customers where all channels are connected and deliver the same services. The pandemic that occurred in 2020 forced many luxury brands to tap into their digital side, unlocking some new ways of selling the products and many opportunities to thrive online thanks to their social media and websites. But the future of physical stores became a concern for many luxury brands. In this thesis, we will analyze if the offline channels in the luxury industry could continue to thrive in this digital era.

E-commerce --- luxury --- fashion --- physical stores --- brick-and-mortars --- omnichannel --- covid-19 --- channels --- digital --- Sciences économiques & de gestion > Multidisciplinaire, généralités & autres

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This research thesis explores the optimization of resources for sustainable growth within Morocco’s tomato industry through the application of circular economy principles. The study focuses on how resource optimization can enhance sustainability and efficiency, addressing critical challenges such as water scarcity, soil degradation, and climate change impacts. By integrating circular economy practices, the agricultural sector can transition from a linear ‘take, make, dispose’ model to a more sustainable ‘reuse, recycle, regenerate’ approach. The research involves a comprehensive literature review and empirical data collection through semi-structured interviews with stakeholders across the tomato industry value chain. Key areas of resource optimization identified include renewable energy integration, waste reduction and recycling, and innovative water management techniques. The findings aim to provide actionable strategies for transforming the tomato industry, aligning with national sustainability initiatives like the Green Morocco Plan, and ultimately contributing to a more resilient and sustainable agricultural sector in Morocco.

Sustainability --- Circular Economy --- Resource Optimization --- Tomato Industry --- Renewable Energy --- Water Management --- Waste Reduction --- Agriculture --- Sciences économiques & de gestion > Production, distribution & gestion de la chaîne logistique