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    <rss version="2.0"><channel><title>Aktuelle Meldungen als RSS</title><link>https://researchjournal.eu</link><description>Aktuelle Meldungen als RSS Feed</description><language>de-de</language><pubDate>Fri, 24 Jul 2026 21:19:51 +0200</pubDate><atom:link xmlns:atom="http://www.w3.org/2005/Atom" href="https://researchjournal.eu/publications/rss.php" rel="self" type="application/rss+xml"></atom:link><item><title>Dietmar Pfaff: Competitive Intelligence and Artificial Intelligence: A potential consideration for increasing competitiveness</title><description><![CDATA[ABSTRACT: 

Competitive analysis is a crucial part of strategic business planning. It enables companies to understand their position in the market, evaluate the competition and identify opportunities for growth and innovation. In recent years, Artificial Intelligence (AI) has drastically changed the way competitive analysis is conducted. If you follow the path or hierarchy of data, information, knowledge, intelligence, decisions and results, then it should be possible to integrate AI systems and programs at each of these levels.
Competitive Intelligence (CI), also known as competitive analysis, is the process of sys-tematically collecting, analyzing and interpreting information about competitors, markets and industry trends. The aim is to gain valuable insights in order to make strategic decisions and increase a company&#039;s competitiveness.

#CompetitiveIntelligence #Analysis #StrategicManagement #MarketIntelligence #ArtificialIntelligence
]]></description><link>https://researchjournal.eu/publications/items/2025003.php</link><guid>https://researchjournal.eu/publications/items/2025003.php</guid><pubDate>Fri, 01 Aug 2025 00:00:00 +0200</pubDate></item><item><title>Martin Gertler: Evaluating with Climate Science Requirements</title><description><![CDATA[ABSTRACT: 

Climate-related measures in politics, business, or education cannot be evaluated solely by their likelihood of implementation or public acceptance. What is much more important is how well they actually align with scientifically justifiable climate protection requirements. This article develops a set of eight indicators that can serve as a normative reference point for evaluating in your own planning and analysis projects, such as climate reports, action plans or strategy concepts.
They are based on key concepts from climate science: the IPCC&#039;s logic for action, the CO₂ and greenhouse gas budget, and the structure of the Sustainable Development Goals. These are used to derive precise and methodologically differentiated requirements that are effective at three levels: structural, cultural-social and individual. The result is a theory-based assessment grid that can be used independently of context and at the same time offers scope for participatory assessment and further development.
The discussion section outlines a proposal for the practical use of this instrument. The focus is not on standardised measurement methods, but on reflecting on transformation potentials, possible conflicts of objectives – and also on bringing to light cognitive dissonances and blind spots in planning and assessment processes. The instrument is intended as an invitation to differentiated examination and further reflection – in research, practice and education.

#climatesciencerequirements #sustainabilityassessment #transformationpotential #indicatorframework #reflexiveevaluation]]></description><link>https://researchjournal.eu/publications/items/2025002.php</link><guid>https://researchjournal.eu/publications/items/2025002.php</guid><pubDate>Fri, 16 May 2025 00:00:00 +0200</pubDate></item><item><title>Kurt Ramin: XBRL as an Interim Solution to Improve Business Reporting</title><description><![CDATA[ABSTRACT: 

The evolution of business reporting has been marked by continuous technological advancements aimed at improving accuracy, efficiency, and transparency. This paper examines eXtensible Business Reporting Language (XBRL) as a critical interim solution in the digital transformation of financial reporting. By analyzing XBRL&#039;s technological framework, implementation approaches, and inherent challenges, the study explores its significant contributions and limitations in modern business communication. The research investigates XBRL&#039;s core components, including its XML-based architecture, taxonomy structures, and implementation methodologies, while critically assessing the people, software, data, and taxonomic challenges that organizations encounter during adoption. Furthermore, the paper explores emerging alternative technologies such as Inline XBRL, JSON-based solutions, cloud-based platforms, and the Open Information Model (OIM), which promise to address XBRL&#039;s current constraints. This literature review demonstrates that while XBRL represents a substantial improvement in financial reporting technologies, it is ultimately a transitional solution to cover all of business reporting. The research highlights the ongoing technological evolution, pointing to future developments in blockchain, artificial intelligence, and more flexible reporting frameworks that are poised to revolutionize how financial information is captured, processed, and communicated. By providing a nuanced examination of XBRL&#039;s role in the broader context of digital reporting, this paper contributes to understanding the dynamic landscape of business reporting technologies and their continuous adaptation to changing organizational and technological needs. #XBRL #financialreporting #digitaltransformation #businesstechnology #reportingstandards
]]></description><link>https://researchjournal.eu/publications/items/2025001.php</link><guid>https://researchjournal.eu/publications/items/2025001.php</guid><pubDate>Fri, 18 Apr 2025 00:00:00 +0200</pubDate></item><item><title>Martin Gertler: Developments towards a Humanism 2.0</title><description><![CDATA[ABSTRACT: 

This working paper presents the positions of humanism and veganism in order to demonstrate that, under certain conditions, both could potentially give rise to a new form of &quot;Humanism 2.0.&quot; 
While existing fundamental differences between humanism and veganism are acknowledged, this article outlines the differences that exist and proposes a potential course of action.

#humanism #veganism #humanities ||| doi.org/10.5281/zenodo.12731498]]></description><link>https://researchjournal.eu/publications/items/2024001.php</link><guid>https://researchjournal.eu/publications/items/2024001.php</guid><pubDate>Thu, 06 Jun 2024 00:00:00 +0200</pubDate></item></channel></rss>
