Category	Description	Example
Balancing opportunities and risks	The analysis of opportunities and threats (risks) is a task in the preparation of business decisions and is necessary to be able to weigh up the expected returns from them against the risks (risk-appropriate evaluation of options for action, such as investments).	“Identification of possible solutions or options for action. Assessing the pros and cons of each potential solution or course of action.” “Under the given conditions, there was not much leeway as to which decisions could be made, but only who they affected and when.”
Evaluation of results in relation to reference points	The benefit to the decision-maker is not measured by the absolute benefit. It refers to a reference point and the change to that reference point. Losses are weighted more heavily than profits due to the emotions that arise compared to profits. In the loss area, the behavior of individuals is also much more willing to take risks than in the profit area.	“However, the biggest challenge was to implement the new model without affecting ongoing operations.” “I was in a situation where I was supposed to live a completely different life, because the home office was introduced for an indefinite period of time.” “Triggered by the Corona crisis, there was a fundamental rethinking among the workforce on the subject of remote working and home office.”
Willingness to act with a high level of motivation	The willingness to act describes the motivation to perform a certain action. It is influenced by internal and external factors and is therefore a control regulator for the execution of actions. The willingness to act is influenced by endogenous (internal) and exogenous (external) factors: internal factors emanate from the individual. Possible internal influencing factors are, for example, hunger, thirst, fatigue, age, illness or injury, but also the hormonal situation and experiences of the living being. External influencing factors are dictated by the environment. Examples of exogenous factors are food supply, weather, temperature, competition or brightness.	“I had to support them as much as I could during this transition and help them adapt.” “I found out in a phone conversation with my manager, he had also just found out from his manager and, like me, didn’t agree with it, but we can’t do anything about it.”
Comparison of alternatives based on losses/gains	Losses are weighted more heavily than profits due to the emotions that arise compared to profits. In the loss area, the behavior of individuals is also much more willing to take risks than in the profit area. Possible environmental states are not weighted by their objective probabilities of occurrence, but by means of a probability weighting function. This tends to assign too much weight to extremely unlikely events and too little weight to almost certain events.	“Overall, the shift to remote work presented significant challenges, but it also provided an opportunity for managers and employees to develop new skills and strategies that will be valuable in the future.” “Challenge: team members spread over different projects with different divisions to how much % they are assigned to the respective projects. Part-time/full-time differences, face-to-face projects & remote work.”
Balancing and reflection	Reflection is the turning of thought and consciousness back to oneself. In general, reflection describes the tendency to become inward, and if it relates to thinking, a form of metacognition, i.e. the pursuit of knowledge about one’s own knowledge. Reflection also describes the ability to perceive one’s own behavior, mental concepts, feelings and attitudes and to critically question them in relation to the environment and is therefore a necessary prerequisite for learning from experiences, before, during or especially after an event. Through independent reflection, but also carried out together with others, a more differentiated understanding of the self, the other or the situation can emerge.	“I also consulted intensively with the people involved to take into account different perspectives and expertise.” “Power word only in case of emergency. Had a learning curve: just tackling a few things.”
Motivation and volition	Motivation is the desire to do something; volition is the absolute commitment to achieving something.	“I never feel like I have to give up because that’s part of my job.” “I never felt like giving up.” “I felt demotivated and wondered if the change was really worth the effort.”
Implementation (interest in planning)	A plan addressing how to complete a change stage in a certain timeframe, usually with defined stages and designated resources.	“I systematically searched for sources of funding, found a few suitable ones and submitted projects everywhere. One thing worked.” “It was a lot of jumping upside down and hoping for the best.”