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Diese Bachelor-Thesis befasst sich mit der Analyse des aktuellen Konsolidierungsprozesses bei der Hectronic-Gruppe, der Identifizierung der Problemstellen sowie möglichen Lösungsansätzen zu dessen Optimierung und Standardisierung im Rahmen des Konzernabschlusses.
Dabei werden zuerst wichtige Begriffe, Gesetzesgrundlagen in der Schweiz sowie Konsolidierungsmethoden und Trends, die für ein Grundverständnis der Thematik notwendig sind, erklärt. Anschließend wird der Konsolidierungsprozess analysiert und die Problematik Excel als Tool zur Durchführung der Konsolidierung aufgegriffen. Des Weiteren werden anhand der Fachliteratur, aktueller Studien und Trends drei Optimierungsvorschläge entwickelt: der Wechsel des Rechnungslegungs-Standards von OR zu Swiss GAAP FER, der Einsatz einer Software-Lösung und das Outsourcing des Konsolidierungsprozesses.
Die Software-Auswahl fand anhand einer Nutzwertanalyse statt, die mit Hilfe von Experteninterviews und eines Fragebogens durchgeführt wurde. Dabei schnitt die Software-Lösung der LucaNet AG am besten ab. Das Outsourcing, das anhand von Fragebögen (=E-Mails BPO-Anbieter) evaluiert wurde, bietet sich weniger für die Hectronic-Gruppe an, da sich zeigte, dass die Alternative auf lange Sicht gesehen teurer ist und es sich als schwierig erwiesen hat, einen geeigneten Outsourcing-Anbieter zu finden.
Nach der Gegenüberstellung der Alternativen mit ihren jeweiligen Vor- und Nachteilen sowie der Kosten wird der Hectronic-Gruppe empfohlen, den Rechnungslegungs-Standard von OR zu Swiss GAAP FER zu wechseln sowie den Einsatz einer Software-Lösung dem Outsourcing vorzuziehen.
The Bachelor Thesis is about the efficiency of adidas’ sport sponsoring efforts at the Football World Cup 2014 – measured on the basis of digital marketing successes. This study has two major purposes: Firstly, to find out whether adidas was able to reach its pre-defined goals on digital platforms and secondly, to compare the digital effects of an official sponsor (adidas) with a on-official sponsor/ambush-marketer (Nike)showing that the extra costs were well invested. The author suggests that mbushmarketers - although they don’t have the official right to use the World Cup as their advertising rostrum - are also able to benefit from the World Cup itself and from starting some World Cup-related campaigns in social platforms, but not to the same extent as official sponsors. The thesis is divided into two parts - the theoretical part, that gives a theoretical background to the main topic and the practical part that analyses the two main questions of the empirical study. The analysis shows that adidas’ sport sponsoring efforts in social platforms were highly successful regarding the fact that they were able to achieve seven out of ten pre-defined goals. With regards to the three (pretty ambitious) goals that weren’t reached, the author further gives improvement proposals with precise ideas about what needs to be done in order to achieve them in the future. In the next step the author gives an overview of the privilegues that official sponsors of the World Cup possess in contrast to ambush-marketers and outlines the major differences. The comparison of the performance of an official sponsor with an ambushmarketer in digital platforms shows that most of the time indeed the official sponsor achieved higher effects than the ambush-marketer. But since there are also some other factors besides being an official or non-official sponsor that have an impact on the marketing effects of a company (like for example the success of the sponsored team, the degree of popularity of adidas/Nike and its testimonials etc.) the author also provides a critical acclaim about the findings of the thesis. Since adidas performed so well on digital platforms and achieved or even exceeded almost all of their pre-defined goals it can be concluded that sport sponsoring in social media platforms is a very potent and effective marketing method. Also the ambushmarketer Nike achieved some effects on digital platforms but not to the same extent as the official sponsor adidas.
The purpose of this study is to research the impact of enterprise social software on performance management in order to explain the statement of this thesis: performance management can benefit from social software. The thesis first defines the emergent collaborative performance management and enterprise social software systems against the background of the need for ‘modernized’ Human Resource systems. Then, interviews were conducted in order to determine the critical success factors of implementing enterprise social software into business systems and processes. Finally, the derived critical success factors are discussed and compared to different assumptions that are made in literature about the impact of enterprise social software on performance management.
It was concluded that performance management can benefit from enterprise social software, but under specific conditions such as rules and policies. Organizations that embrace new technologies and use enterprise social software in compliance with their objectives, strategies and policies can enjoy increased productivity and a collaborative business culture with highly engaged employees.
The aim of this Bachelor Thesis is to analyze the child safety lock offered by Samsung, which is one of the latest inventions on the market for Smartphones. It will be discussed if its abilities are a solution for ethical problems, which come along with Mobile Marketing on children. Furthermore it will be identified if the child safety lock, as a product, keeps the promises Samsung made to the consumers. Smartphones are gaining greater importance in today’s society and are not only used by adults, but by a great amount of children. A smartphone gives kids the possibility to enter the internet without barriers. They have access to all the offered websites and programs the internet contains, which opens up a lot of dangers. Marketing on children is getting more intensive, because children play a more important role in the buying decisions of their families than they did in the past. There are plenty of studies where children´s perception of advertisement was analyzed. A relationship between their perception of advertisement and the development of their cognitive thinking was detected. The more distinctive the cognitive thinking is, the better is their perception of advertisement.
Advertisement and other marketing methods can influence and manipulate children, without them realizing it. Due to that there a discussions on ethical level about the fairness of confronting children with contents they can´t understand because of their stage of development. Notably mobile marketing describes a lot of dangers for children owing to its availability on a Smartphone 24/7.
The two most important laws regarding media protection for children is the “Jugendschutzgesetz” (JuSchG), which is administrated by the German government and the “Jugendmedienschutz-Staatsvertrag”, which is in hands of the 16 federal states in Germany. The opinion of experts in the field of media education, as well as the opinion of parents and teachers about the mentioned topics is essential to bring different stakeholders into the account. This paper contains several empirical research methods which discuss these opinions. Key words: Marketing and Ethics, Smartphones, Marketing aimed on children, Mobile Marketing, Media Protection for children
Content of this bachelor thesis is to portray the status quo in Germany´s discussion about its welcoming culture and its lack of qualified workers. Government actions as well as efforts from companies are shown in this paper. Two surveys were conducted about the welcoming culture in Germany and German companies. The first survey was asking companies about their need of qualified workers as well as an already might existing welcoming culture. The second survey was sent to qualified immigrants who came through projects to Germany, to find out how they perceived the efforts for a welcoming culture in Germany. The results of the whole research are summed up in the last part of the thesis with a critical eflection. The surveys were conducted with the support of Synergie Personal GmbH Deutschland, as well as with the help of the companies that participated in the projects of the Fachkräfteallianz Gewinnerregion.
The purpose of this thesis is to investigate the fairly recent Basel III regulations, and to find out if they have impacts on the financing of small and medium-sized enterprises. Therefore, the theoretical impacts on financial institutions and on small and medium-sized enterprises would be analysed and compared to the real development. Basel III is an advancement to Basel I and II and contains stricter capital and liquidity requirement regulations for financial institutions, as well as a leverage ratio. The purpose is to create a financial sector, which would be more resistant against crises. Because the liquidity requirements and the leverage ratio are not, or only partly introduced yet, the thesis focuses more on the capital requirements. These requirements, demand banks to deposit a higher percentage of equity for each credit operation, depending on the risk. It is expected that financial institutions will face an excess need of capital to fulfil the requirements. On the one hand, banks could increase their equity, which hypothetically could lead to higher capital costs as well as an increase of credit costs. That would in turn result in worse credit terms for SMEs. On the other hand, banks could reduce their risk-weighted assets to lower the need for new capital. That could minimize the capacity of the credit business and lead to difficulties for SMEs in obtaining a loan. An empirical study, based on a theoretical simulation, came to the result that there will be a slight worsening of the credit terms and the credit supply for SMEs. Regarding to the question “if the new capital requirements are appropriate for SME-loans”, it shows that there is no increase of risk in that segment. Therefore, the capital requirements should be adjusted for these kind of loans. The theoretical impacts of the liquidity requirements and the leverage ratio are also expected to affect the loans for SMEs, which are the second important financing instrument. To compare and analyse the theoretical impacts to the real development, latest empirical studies were used to get a picture of the current situation. It shows that the group of financial institutions that are relevant for SME-loans have a moderate increase in their equity basis and almost no decrease of their risk-weighted assets. Theoretically, that should lead to worse credit terms and no change in the credit supply. While analysing the realised external funds made in recent years, it is affirmed that there is no decline in the credit supply. Regarding the increased capital basis, there is no worsening in the credit terms perceived in the reality. The favourable key interest rate could be the reason for that, because it compensates the increased capital cost. Hence, Basel III does not represents a threat to the mid-sized sector in average. However, it can be stated that, the smaller the enterprises are, the more difficult it is to get a loan and the worse the conditions are.
Diese Arbeit behandelt die Thematik der Kundenzufriedenheit, welche in Forschung und Praxis auf Grund ihres hohen Einflusses auf den Unternehmenserfolg nach wie vor an Bedeutung gewinnt. Anhand des Beispiels der SCOPE Messestrategie GmbH, Veranstalter der HORIZON Messe für Studium und Abiturientenausbildung, wird die
Vorgehensweise bei der Durchführung einer Kundenzufriedenheitsanalyse im Messewesen dargelegt. Die Ergebnisse dieser Analyse zeigen, welchen Dienstleistungseigenschaften einer Bildungsmesse besondere Bedeutung beizumessen ist und wie man auf Basis dieser Erkenntnisse eine Steigerung der Ausstellerzufriedenheit bewirken kann.
This bachelor thesis is about a Business Plan in form of a Business Model for a healthcare and mediation company for Germany and Switzerland.It basically asks the question how can vale for the customer, the placed employees and the company be created, maintained and increased. The purpose of this assignment is to analyze the existent HR Industry market and position the Company in a profitable niche in order to achieve a strategically important growth into other fields. The present work consists of five parts.In the following first part the HR Industry and its market potential are explained. Secondly the Business Model is explained theoretically and then applied to CarePers. In the third part the Philippines are analyzed culturally and the effects are used on an elaborated business adaptation. In the fourth part mayor basic strategy concepts are introduced and applied to CarePers. The fifth part concludes the work.
Several interviews have taken place with the company’s founder and the company’s COO. Extensive analysis of the market has been done by revising several official statistics. Based on theoretical aspects presented and explained a practical realization and adaptation of the academic content has been done
In the last few years no other innovation has been able to influence the marketing environment like neuromarketing, the new science of consumer behaviour, which combines neuroscientific techniques with marketing in order to understand brain functions in terms of marketing activities. This combination helps to improve the understanding of the influence of emotions and senses on decision-making and buying-behaviour. The aim of this study is to investigate the potential and limitations of neuromarketing, by taking a close look into published data, conducted studies and expert opinions concerning this new field of science. The published data retrieved from studies using brain-imaging techniques found that emotions and human senses influence every second in human beings’ perception and that consumers are not able to decide completely economically. Nevertheless, further research is recommended in order to gain a deeper understanding of the human brain and how it conducts
decision-making processes. Additionally, consumer neuroscience has high potential to become a commonly used technique, which sustainably supports traditional
market research. Neuromarketing seems to become a promising technique to provide consumers with desired products, services, web shops and advertising
design.
In recent times, China’s role in the clothing industry has been threatened. China’s ability to compete on a cost basis is diminishing and urges the country to find a new means of competition. The aim of this study is to assess China’s future role in the industry with special regards to European apparel manufactures. This is done by taking a closer look at several factors that have an impact on the industry. The analysis of published data, conducted studies and expert opinions brought to light how the government is actively involved in the pursue of maintaining China’s leading role in the textile and clothing industries as these are important contributors to China’s economic well-being. Two strategies have been emphasized. Firstly, the upgrading of the industry as a means of differentiation that allows China’s clothing industry to compete on other factors than costs. Secondly, the boost of China’s domestic market in order to mitigate against the risk arising from the volatility of markets and increased need for speed in the industry. While China’s role is undoubtedly changing, it seems like the country has found opportunities to maintain an important position in the future of the clothing industry.