IU Discussion Papers and Reports

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VISION: Virtual Interactive Simulation vs. Online-Coaching: Ein Vergleich anhand der Methode „Inneres Team“
(IU Internationale Hochschule, 2025-08-30) Werning, Ellena; Pospiech, Jolanda
Die vorliegende Studie untersucht experimentell die Wirkfaktoren von Virtual Reality Coaching im Vergleich zu Online-Coaching am Beispiel der Methode „Inneres Team“. Ziel war es, herauszufinden, wie sich die Formate hinsichtlich Beziehungsgestaltung, Methodenerleben, Zielerreichung und technischer Einflussfaktoren unterscheiden. In einer Feldstudie wurden reale Coachingsitzungen mit insgesamt 18 Teilnehmenden durchgeführt, wobei sieben im Online-Format und elf in einer immersiven Virtual-Reality-Umgebung stattfanden. Die Ergebnisse zeigen, dass beide Formate als wirksam erlebt wurden. Virtual Reality ermöglichte insbesondere eine intensivere Identifikation mit inneren Anteilen, stärkere emotionale Perspektivwechsel und eine hohe immersive Fokussierung, zeigte jedoch höhere technische Anforderungen und stärkere körperliche Belastungen bei einzelnen Teilnehmenden. Online-Coaching wurde insbesondere im Hinblick auf technische Handhabung, Plattformunterstützung und körperliche Wahrnehmung als vorteilhaft wahrgenommen. Die Beziehung zum Coach wurde in beiden Formaten als überwiegend positiv bewertet. Erste Hinweise deuten darauf hin, dass VR-Coaching unter geeigneten Rahmenbedingungen ein wirkungsvolles Format darstellen kann, insbesondere wenn immersive Elemente gezielt zur Visualisierung und Emotionsregulation genutzt werden. Gleichzeitig zeigen sich Herausforderungen bei Technik, Onboarding und Akzeptanz. Die Ergebnisse dienen der Generierung weiterführender Hypothesen und bieten eine fundierte Grundlage für die zukünftige Forschung zur Wirkung immersiver Coachingformate.
Politische Bildung zwischen Apokalypse und Alltag: Demokratieförderung durch Affektbildung
(IU Internationale Hochschule, 2025-10-03) Keßler, Jutta
Die Förderung demokratiebezogener Persönlichkeitsbildung liegt nicht allein in der Verantwortung der Schule, sondern prägt das berufliche Selbstverständnis aller Akteur*innen im Sozial- und Bildungswesen. Politische Bildung wird als gemeinsame Aufgabe reflektiert, die durch gesellschaftliche Polarisierungen unter Druck gerät. Nach der Vorstellung symptomatischer Begriffe („Hystorien“, „Moralitis“) werden normative Begriffe („Neutralität“, „Überwältigung“, „Kontroversität“) untersucht. Grundlage der Analyse sind programmatische Orientierungsrahmen: die „Frankfurter Erklärung für eine kritisch-emanzipatorische politische Bildung“ (2015), der „Beutelsbacher Konsens“ (1976) und die „Kinder- und Jugendberichte“ von 2016, 2020 und 2024. Abschließend entwickelt der Beitrag konkrete Handlungsansätze für eine kompetenzorientierte politische Bildungspraxis, zieht didaktische Konsequenzen und stellt sieben praktische Aufgaben vor, die zentrale Aspekte politischer Urteilskraft – wie Dialogkompetenz, Affektsensibilität, Perspektivwechsel, Humorfähigkeit und Kontextbezug – erfahrbar machen. Politische Bildung wird phänomenologisch beschrieben, mit dem Ziel zu verstehen, was sich zeigt und wie. Im Zentrum steht die Frage, wie politische Bildung Haltung zeigen kann, ohne zu überwältigen, und Kontroversität ermöglicht, ohne in Beliebigkeit zu kippen. Promoting democracy-related personal development is not solely the responsibility of schools, but shapes the professional self-image of all actors in the social and education sectors. Political education is reflected upon as a shared task that is coming under pressure due to social polarization. After introducing symptomatic terms (“hystories,” “moralitis”), normative terms (“neutrality,” “overwhelming,” “controversy”) are examined. The analysis is based on programmatic orientation frameworks: the “Frankfurt Declaration for Critical-Emancipatory Political Education” (2015), the “Beutelsbach Consensus” (1976), and the “Children and Youth Reports” of 2016, 2020, and 2024. Finally, the article develops concrete approaches for competence-oriented political education practice, draws didactic conclusions, and presents seven practical tasks that make central aspects of political judgment such as dialogue competence, affect sensitivity, perspective change, humor, and context reference-tangible. Political education is described phenomenologically with the aim of understanding what is revealed and how. The focus is on the question of how political education can take a stance without overwhelming, and enable controversy without tipping into arbitrariness.
Psychologische Arbeitsverträge und Bindungsstile: Eine theoretische Analyse ihrer Wechselwirkungen in Arbeitsbeziehungen
(IU Internationale Hochschule, 2025-09-30) Dulgeridis, Marcel; Schattenberg, Lisa; Schattenberg, Christian
This discussion paper explores the intersection of attachment theory and psychological contracts within contemporary organizational contexts. Building on Rousseau’s typology of psychological contracts (2000) and rooted in attachment-based frameworks, the paper highlights how individual attachment styles significantly influence employees’ perceptions of fairness, trust, and psychological safety in the workplace. Securely attached individuals tend to resonate with relational and balanced contracts, characterized by mutual trust, emotional commitment, and long-term orientation. In contrast, ambivalently attached employees demonstrate heightened sensitivity to inconsistency and require structured but meaningful engagement to prevent emotional detachment or burnout. The paper further investigates how structural changes—such as mergers, downsizing, or managerial turnover—can induce contract breaches, leading to disengagement or loss of organizational commitment. Additionally, the study advocates for leadership strategies that are adaptive to diverse attachment patterns and emphasizes the role of leadership diagnostics, transparent communication, and psychological safety as key levers toward resilient employment relationships. By integrating insights from social exchange theory and commitment models, this paper provides recommendations for both HR management and leadership development, while also outlining directions for future research. The findings suggest that recognizing and integrating attachment dynamics can contribute significantly to improved employee well-being, trust-based leadership, and sustainable organizational performance.
Einsatz von KI zur Automatisierung von Rechnungslegungs- und Meldewesenprozessen in Banken: Chancen, Herausforderungen sowie Implikationen
(IU Internationale Hochschule, 2025-09-29) Dulgeridis, Marcel; Schubart, Constantin; Berndt, Felix
This paper examines how artificial intelligence (AI) can drive the automation of accounting and regula-tory reporting in banks. The objective is to provide practical guidance for the compliant and effective adoption of AI in a highly regulated environment, while assessing related opportunities and risks. Documented banking case studies are analysed to derive a technology-levels model and transferable best practices. In addition, a SWOT analysis identifies the key strengths, weaknesses, opportunities, and threats influencing AI integration. Combining both approaches, the study develops practical recommendations, highlighting that AI is particularly effective in standardised, data-driven processes such as regulatory reporting. At the same time, organisational readiness and regulatory compliance prove to be decisive success factors. Building on these insights, a ten-step roadmap is proposed as a hands-on guidance tool for banks. The findings contribute to the strategic evolution of regulatory reporting and illustrate how even highly regulated institutions can prepare for and benefit from AI-driven transformation.
Der Einfluss unterschiedlicher Führungsstile auf die psychologische Sicherheit in Teams
(IU Internationale Hochschule, 2025-09-22) Wieczorreck, Sophie; Perst, Florian; Schubart, Constantin
Today's professionals are impacted by rapidly changing conditions, making teamwork increasingly im- portant. As a result, psychological safety in teams is becoming more relevant, as it leads to higher performance, successful collaboration, innovation, mutual support and appreciation. The behavior of a team´s leader has an impact on the team and its individual members, on the professional environment and on satisfaction. They can create trust and security or weaken or even destroy these through their leadership behavior. The aim of this study is therefore to investigate the influence of transformational, transactional, laissez-faire and authoritarian leadership styles on psychological safety using a quantitative online survey and to find out which characteristics have a promoting or inhibiting effect. The results show that transformational and transactional leadership styles have positive effects, while laissez-faire and authoritarian leadership styles have negative effects. Support and individual encouragement show strong positive effects, but transparent communication and the involvement of team members are also essential. Managers, on the other hand, should reduce control and supervision as much as possible. If managers avoid responsibility and decision-making, this also has an inhibiting effect on psychological safety in teams. This results in a large number of actions like support and transparent communication being recommendations for managers.
Gibraltar: The New EU Territory? Analysing the Historic 2025 Agreement
(IU Internationale Hochschule, 2025-09-17) Brandtjen, Roland
This paper analyses the transformative 2025 political agreement redefining Gibraltar’s relationship with the European Union (EU) in the post-Brexit era. Historically a British Overseas Territory with strategic significance, Gibraltar has long occupied a unique legal and geopolitical position. The new agreement, negotiated by the United Kingdom, Spain, the EU, and Gibraltar, introduces a hybrid governance model that integrates Gibraltar into the Schengen Area and a bespoke customs union while preserving British sovereignty. This arrangement eliminates physical border controls with Spain, enhances economic connectivity, and introduces dual border checks at Gibraltar’s port and airport. Drawing on historical treaties, legal frameworks, demographic data, and economic indicators, the study explores the implications of this model for sovereignty, identity, and European integration. Gibraltar’s evolving identity—marked by strong Gibraltarian, British, and European affiliations—underscores the territory’s complex sociopolitical landscape. Economically, the agreement opens new opportunities in trade, tourism, and financial services, while also presenting challenges related to sovereignty sensitivities and implementation logistics. The Gibraltar model exemplifies differentiated integration and offers a potential template for managing complex territorial arrangements in Europe. This study contributes to broader debates on flexible sovereignty, small-state resilience, and the future of EU external relations.
Echoes of Place: Mapping Europe's Cultural Mosaic: A Theoretical Framework for Understanding Regional Characterization
(IU Internationale Hochschule, 2025-09-17) Brandtjen, Roland
This study proposes a comprehensive theoretical framework for regional identity formation across 95 European regions integrating Social Identity Theory, constructivist approaches, and nested identity theory. Using virtual snowball sampling from 2019 to 2024, participants selected their region’s most salient characteristic among language, history, culture, societal norms, political autonomy, and economic independence. Findings show culture as the dominant identifier in 64% of regions, history in 26%, with notable language prominence in Spanish regions and varied autonomy emphasis in microstates and small European territories. Demographic correlations reveal stronger cultural identification among younger and economically vulnerable groups, whereas older participants favoured societal norms. These results support social identity and constructivist models, highlighting cultural identity’s role as a stable bridge between local and supranational attachments and suggesting policy implications for fostering territorial cohesion within European integration.
Do you feel European? An analysis of European identity and its demographic influencing factors
(IU Internationale Hochschule, 2025-09-17) Brandtjen, Roland
This study investigates the formation of European identity across European regions between 2019 and 2024. Drawing on Self-Categorization and Social Identity Theory, European identity (EI) is conceptualized as a collective identity rooted in shared democratic values, human rights, and the rule of law, rather than common language or ethnicity. A multilingual survey was conducted using snowball sampling across EU members, microstates, and autonomous territories. The analysis reveals significant regional disparities in EI, with stronger affiliations in regions more integrated into EU structures and weaker identification in areas with greater autonomy or historical detachment. Demographic variables such as age, gender, income, and education show weak correlations with EI. However, professional roles consistently emerge as a stronger predictor, particularly in public service and internationally engaged occupations. Notably, education often correlates negatively suggesting critical engagement with supranational governance. Temporal and regional variations underscore the fluid and context-dependent nature of identity formation. It highlights the importance of institutional, cultural, and occupational factors in shaping EI and suggest that efforts to foster cohesion should focus on professional and educational environments. This research contributes to the discourse on European integration and identity politics, offering empirical insights into how identities evolve in response to shifting societal landscapes.
Toxizitätsmetriken als Steuerungsinstrument im Community-Management: Datenbasierte Erkenntnisse aus dem Gaming-Bereich
(IU Internationale Hochschule, 2025-09-17) Schubart, Constantin; Dulgeridis, Marcel; Bürger, Lucas
Dieses Discussion Paper untersucht die Rolle von Toxizitätsmetriken als Steuerungsinstrument im Community-Management und stellt datenbasierte Erkenntnisse aus dem Gaming-Bereich vor. Am Beispiel des größten deutschsprachigen Minecraft-Servers wird gezeigt, wie ein auf Bidirectional Encoder Representations from Transformers (BERT) basierendes Natural-Language-Processing-Modell genutzt werden kann, um toxisches Kommunikationsverhalten automatisiert zu erfassen und mit betriebswirtschaftlichen Kennzahlen wie dem Customer Lifetime Value (CLV) zu verknüpfen. Die Analyse verdeutlicht, dass geringe Ausprägungen toxischer Kommunikation schwach positiv mit dem CLV korrelieren, während moderat bis stark ausgeprägte Toxizität signifikant negative Auswirkungen auf den CLV hat. Diese Ergebnisse unterstreichen, dass datengetriebene Ansätze ein wirkungsvolles Instrument zur Verbesserung der Community-Kultur und zur Steigerung des wirtschaftlichen Erfolgs digitaler Plattformen sein können. Abschließend werden Handlungsempfehlungen für den Einsatz automatisierter Moderationsverfahren sowie ein Ausblick auf den Einsatz kontextsensitiverer Large Language Models gegeben.
Protagonist:innen in Point&Click Adventures: Eine Analyse der Gemeinsamkeiten und Unterschiede männlicher und weiblicher Spielercharaktere in PCAs
(IU Internationale Hochschule, 2025-08-14) Burbach, Jörg; Trautzsch, Nadine; Rohde-Grimm, Manuela
Dieser Beitrag untersucht die Darstellung von Protagonist:innen in klassischen Point & Click-Adventures der 1990er-Jahre – mit besonderem Fokus auf die Figuren Zanthia (The Legend of Kyrandia: Hand of Fate, 1993) und Guybrush Threepwood (The Secret of Monkey Island, 1990) als kontrastierende Fallbeispiele. Ausgangspunkt ist die Hypothese, dass die spezifische Ästhetik und Interaktionsstruktur des Genres – begrenzte grafische Mittel, sprachbasierte Mechaniken – eine Darstellung von Geschlecht begünstigte, die sich von den stereotypen Repräsentationen anderer Spielgenres jener Zeit abhebt. Mittels narrativer, visueller und linguistischer Analyse wird gezeigt, dass Charaktere in Point & Click-Adventures eher komplexere Rollen einnehmen oder Stereotype als Protagonistinnen Gameplay-geprägter Spiele. Das Paper diskutiert diese Darstellungen im Kontext feministischer Medientheorie, der Game Studies sowie aktueller Repräsentationsforschung und bezieht Spieler:innenwahrnehmungen sowie historische Designkontexte mit ein. Abschließend wird das Potenzial weiblicher Protagonistinnen für das Genre – insbesondere im Hinblick auf narrative Diversität und Spieler:innenidentifikation – diskutiert. Ein Ausblick auf aktuelle Indie-Entwicklungen unterstreicht die Relevanz des Themas für die Zukunft erzählorientierter Spiele.
Empirisch, explorative Untersuchung zu Bedarfen in der digitalen, regionalen Versorgungssteuerung im deutschen Gesundheitswesen
(IU International University of Applied Sciences, 2025-08-14) Wellenreuther, Claudia; Appel, Jan
Regional healthcare in Germany is facing considerable challenges in the face of demographic change, a shortage of skilled workers and economic restrictions. The aim of this study is to systematically identify key problems and the potential of digital and cross-sector solutions. A mixed methods approach was chosen for this purpose: In a first phase, exploratory interviews were conducted with 15 experts from different areas of the healthcare sector. Building on the qualitative results, a quantitative online survey (n = 165) was conducted in order to provide a broader empirical basis for the identified topics. The results highlight the high demand for regionally oriented, cross-sector care models in which digitalization and organizational innovation can act as key enablers. At the same time, there are significant technical, regulatory and structural barriers that hinder progress. The analysis provides an empirical based foundation for the development of sustainable regional healthcare strategies and the targeted promotion of digitally supported healthcare solutions. The analysis provides an empirical based foundation for the development of sustainable regional healthcare strategies and the targeted promotion of digitally supported healthcare solutions.
Ethische Verantwortung und digitale Sichtbarkeit von Sparkassen-Vorständen auf LinkedIn: Untersuchung der Interaktion und Ableitung eines Verhaltenskodex
(IU Internationale Hochschule, 2025-08-05) Schubart, Constantin; Glaubert, Nele
Corporate communication is becoming more important, especially in the digital space. Social media platforms are key channels for professional interaction, and the way executives present themselves online strongly influences public perception. This study examines the LinkedIn communication of Sparkassen board members, who, as leaders, have a special responsibility for clear and professional communication. To analyze their communication, the study uses the models of Paul Watzlawick and Friedemann Schulz von Thun. These models help assess how well board members present their roles, responsibilities, and corporate values on LinkedIn. Based on these theories, specific criteria are developed to evaluate their communication. The results show both strengths and areas for improvement. While some board members use LinkedIn effectively to communicate their professional role and engage with others, some aspects of their communication could be improved. Based on these findings, the study develops a code of conduct. This guideline, built on the research results, aims to improve the professional and responsible digital communication of Sparkassen board members. It provides recommendations for a consistent, trustworthy, and transparent online presence.
Chancengleichheit in der öffentlichen Verwaltung: Herausforderungen anonymisierter Bewerbungsverfahren aus der Perspektive des Change Managements
(IU Internationale Hochschule, 2025-08-05) Krill, Rosa; Fischer, Helge
This paper deals with the challenges of implementing anonymized application procedures in public ad ministration, particularly with regard to promoting diversity and equal opportunities in personnel selec tion. Based on interviews with experts, key barriers and challenges are identified that occur at both an individual and procedural level. The main challenges include the lack of necessary resources, the consid eration of legal requirements and the digitalization backlog, which can stand in the way of successful im plementation. In addition, individual resistance from employees can also have a lasting impact on the implementation process. These barriers are examined in detail in the context of established change man agement models according to Kotter and Lewin as well as the “psychology of change”. The work develops a sustainable concept for the successful introduction of anonymized application procedures, which in cludes the phases of initiation, planning and preparation, implementation and continuous evaluation. The concept aims to increase the acceptance, efficiency and effectiveness of anonymized procedures through targeted measures and thus actively contribute to the promotion of diversity and equal opportunities in public administration.
Echoes of the 1930s: A Scientific Comparative Analysis of Pre-WWII Dynamics and Contemporary Geopolitics
(IU International University of Applied Sciences, 2025-08-04) Brandtjen, Roland
This paper compares the inter-war 1930s with the post-2014 international system to identify structural continuities that threaten contemporary stability. A tri-layer literature review integrates archival records, modern governmental datasets and global opinion surveys, normalising disparate time-series for direct cross-epoch comparison. Four recurring fault lines emerge: expansionist revisionism, democratic backsliding, intergenerational economic strain and multilateral erosion. Case comparisons—Germany-Austria 1938 vs. Russia-Crimea 2014; League of Nations budget collapse vs. today’s UN funding crisis—demonstrate how weak enforcement and fiscal shortfalls embolden aggressors and extremist movements. Quantitative indicators show youth incomes 13% below parental cohorts across the OECD and UN humanitarian appeals funded at only 13%, echoing Great-Depression-era precarity and institutional paralysis. Yet divergences—nuclear deterrence, digital mobilisation and global value-chain interdependence—moderate direct analogies, constraining full-scale war while amplifying ideological contagion. Early-warning thresholds for expansionism, democratic erosion, economic discontent and multilateral under-funding are proposed to guide automatic policy responses. Recognising both historical rhymes and contemporary differences is essential to forestall a reprise of the 1930s’ systemic collapse.
An Analysis of The Optimal Advertising Format for Artificial Intelligence (AI) Tools
(IU International University of Applied Sciences, 2025-08-01) Cornelsen, Jens; Mählck, Anna
This discussion paper examines the success factors of different advertising formats on AI platforms and based on this, develops a practice-oriented guide for the successful implementation of operational advertising measures for AI tools. The relevance of the topic results from the growing importance of AI in everyday digital life as well as the challenges for existing advertising measures to "prevail" in an increasingly advertising-resistant environment. This article is based on an IU master's thesis in which comprehensive literature research was combined with expert interviews and focus groups. Methodologically, potential success factors of different forms of advertising are identified and then evaluated regarding their "target group performance" using a self-developed “AI Advertising Relevance Score” (AARS) based on an utility model. The work further develops existing research on the integration of advertising formats in AI tools while also providing valuable implementation recommendations for operational practice. The still largely limited use of advertising in AI tools shows that further empirical studies are required to validate the direct applicability of the research results presented here in different scenarios. Overall, however, the work makes a valuable contribution to the fundamental understanding of the possibilities and limits of different advertising formats in AI tools and provides practical implications for the sustainable economic stabilization or "monetization" of conversational AI systems such as ChatGPT, Google Gemini or CoPilot.
Künstliche Intelligenz und Jobs: Eine Untersuchung aus der Perspektive der Theorien zur beschränkten Rationalität
(IU Internationale Hochschule, 2025-07-28) Würtemberger, Sonja; Villalobos Baum, Tatiana
Since the introduction of ChatGPT in November 2022, the societal debate on the impact of artificial intelligence (AI) on the labor market has intensified. Advances in data processing technology have long been seen as drivers of productivity, significantly influencing businesses worldwide. This study examines why AI is regarded as a major disruptive force in the workplace and how its impact can be measured. The theory of "Bounded Rationality" (BR) serves as the theoretical framework to analyze how AI transforms decision-making and problem-solving processes in organizations, particularly in areas where human judgment has traditionally played a crucial role. After an introduction to the fundamental workings of AI, the study explores the BR theory and its various developments that shape the extent of AI's influence including coded bias. The goal is to provide a deeper understanding of how AI affects human rationality in decision-making and what implications this has for future workplace structures.
Impact of Environmental, Social and Corporate Governance (ESG) practices in Bulgarian SMEs access to finance
(IU Internationale Hochschule, 2025-07-21) Manolov, Mladen; Berrones-Flemmig, Claudia Nelly
Given the European Union’s commitments of achieving net zero by 2050 and advocating Environmental, Social, and Corporate Governance (ESG) targets, ESG is having an increasingly larger impact on businesses (Alamillos & De Mariz, 2022). Various studies have concluded that if a company has a high ESG score, it typically borrows at a cheaper rate, receives more favorable credit terms and conditions, has higher valuation, achieves better financial performance, as well as other benefits relating to its access to finance (Jang et al., 2020; Srivastava et al., 2022; Albuquerque et al., 2019; Friede et al. 2015). The same studies focus, however, predominantly on large companies in developed economies. On the other hand, the issue of the financing gap in Small and Medium-Sized Enterprises (SMEs) is experienced globally and especially in developing economies (World Bank, 2019; PwC, 2021). Given the positive impact of ESG on companies access to finance as found in existing literature and the presence of the SME finance gap in developing economies, this research investigates the impact of ESG practices on Small and Medium-Sized Enterprises access to finance in the context of Bulgaria. An overview of current and planned ESG-related European Union regulations impacting SMEs is provided. With a focus on Bulgarian SMEs, a total of 27 experts in the fields of banking, venture capital, angel investing, SME ownership or management, and ESG consulting were interviewed. This study adds to the limited body of research pertaining to the impact of ESG on SMEs financing in a developing economy setting. The research concluded that Bulgarian SMEs engaged in ESG have better debt and equity financing terms, more opportunities and dedicated channels for receiving financing, as well as benefits adding to their competitiveness, such as better access to international supply chains, reduced firm risk, tax exemptions, ability to attract and retain top talent, and higher potential for top line growth, among others.
Altersbewusste Führung in der öffentlichen Verwaltung: Eine qualitative Analyse von Wahrnehmungen, Bedürfnissen und Gestaltungsansätzen
(IU Internationale Hochschule, 2025-07-08) Gnewikow, Myriam; Berghammer, Anja
Demographic developments mean that a growing proportion of employees in public administration be-long to the group of older employees. This qualitative study examines how managers can design their strategies to meet their specific needs - with the aim of promoting motivation, employability and retention until retirement. The term ‘older employees’ is used descriptively and not judgmentally, it refers to em-ployees with many years of professional experience, often in a phase of growing reflection on their remaining working life, the transfer of knowledge and new professional roles. The study is based on seven guided interviews, five of which were conducted with administrative employ-ees over the age of 50 and two with managers. The qualitative content analysis reveals five central topics, including appreciation, performance expectations and reflection on one's own role. One thing is clear: Older employees particularly appreciate it when decisions are transparently justified, their experience is included and development discussions are individualised. At the same time, there are barriers, such as a lack of feedback loops, implicit images of age or a lack of time in day-to-day management. The study derives practical recommendations from this, e.g. that leadership should enable regular, con-text-related communication, actively organise feedback and recognition and address development op-portunities individually, regardless of age, but in an age- conscious manner. In addition, opportunities are needed to reflect on one's own leadership behaviour as well as structural freedom for dialogue-oriented personnel management. Many of the findings can also be transferred to private sector organisations, alt-hough contextual differences must be taken into account.
Selbstwirksamkeit und Resilienz als Schutzfaktoren – Präventive Perspektiven auf mentale Gesundheit im Erwachsenenalter
(IU Internationale Hochschule, 2025-07-01) Dulgeridis, Marcel; Könen, Beatrice
Considering increasing mental health challenges and psychosocial stressors in adulthood, strengthening psychological resources such as self-efficacy and resilience is of growing importance. This discussion paper synthesizes findings from a systematic review that explored how self-efficacy contributes to the development of resilience and the prevention of mental illness. Theoretical foundations such as Bandura's social cognitive theory and Masten's resilience models are integrated to illustrate key mechanisms. The evidence indicates that higher levels of self-efficacy foster resilience and improve stress coping, psychological well-being, and resistance to mental health disorders. Recommendations are derived for preventive interventions in occupational, educational, and public health settings. The paper concludes with an outlook on future research needs and the role of digital solutions in strengthening resilience. Angesichts der zunehmenden Herausforderungen für die psychische Gesundheit und der psychosozialen Stressfaktoren im Erwachsenenalter gewinnt die Stärkung psychologischer Ressourcen wie Selbstwirksamkeit und Resilienz zunehmend an Bedeutung. Dieses Diskussionspapier fasst die Ergebnisse einer systematischen Übersichtsarbeit zusammen, die untersucht hat, wie Selbstwirksamkeit zur Entwicklung von Resilienz und zur Prävention psychischer Erkrankungen beiträgt. Theoretische Grundlagen wie die sozial-kognitive Theorie von Bandura und das Resilienzmodell von Masten werden integriert, um die wichtigsten Mechanismen zu veranschaulichen. Die Erkenntnisse zeigen, dass ein höheres Maß an Selbstwirksamkeit die Resilienz fördert und die Stressbewältigung, das psychische Wohlbe- finden und die Widerstandsfähigkeit gegenüber psychischen Erkrankungen verbessert. Es werden Empfehlungen für präventive Interventionen in den Bereichen Arbeit, Bildung und öffentliche Gesundheit abgeleitet. Der Beitrag schließt mit einem Ausblick auf den künftigen Forschungsbedarf und die Rolle digitaler Lösungen bei der Stärkung der Resilienz.
Harnessing AI for accounting integrity: Innovations in fraud detection and prevention
(IU International University of Applied Sciences, 2025-07-07) Dulgeridis, Marcel; Schubart, Constantin; Dulgeridis, Sabrina
Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods — such as manual audits and red-flag indicators — struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence technologies, including machine learning, anomaly detection, and natural language processing, offer scalable, real- time solutions to identify suspicious activity more efficiently. This paper compares conventional fraud detection techniques with AI-driven approaches, highlighting their respective strengths and limitations in terms of accuracy, efficiency, scalability, and adaptability. While AI enables faster and more comprehensive analysis, it also raises challenges related to data quality, algorithmic bias, and transparency. Ethical and legal considerations, including data privacy and compliance with regulations, are crucial for responsible implementation. The paper concludes with strategic recommendations for adopting AI-based fraud detection systems — emphasizing AI readiness, robust data governance, and human oversight. With a thoughtful approach, AI has the potential to significantly enhance the detection and prevention of accounting fraud.

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