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The thesis introduces a case study research presenting the transfer pricing problem of a selected MNE. Hereby, the researcher derives an appropriate method for the case and concludes with a comparison of theory and practice. The theoretical part of the thesis evaluates existing transfer pricing methods as explained by the OECD, Germany and the USA. The second part is about the choice of the research methodology, case study research and expert interview.
The third part first introduces the case study, analyzes a theoretical framework of the transfer pricing process and evaluates the existing transfer pricing methods, which allows for the derivation of the most appropriate transfer pricing method for the case. The fourth part concludes the research by applying the derived transfer pricing method, the Cost Plus Method, to the particular case study. By combining theoretical and practical approaches, a solution to the problem is determined.
In dieser Arbeit soll eine Motorsteuerung für einen 3-Phasen-Asynchronmotor mit Kurzschlussläufer realisiert werden. Dabei soll der Motor in einem Gleichstromnetzwerk mit einer Spannung von 325V betrieben werden. Drehzahl und Drehrichtung des Motors sollen variabel sein. Der Motor wird dabei bei konstantem Lastdrehmoment betrieben. Des Weiteren soll die Steuerung eine Drehzahl des Motors von bis zu 25000 1/min ermöglichen.
Die Arbeit behandelt dabei einführend die Funktionsweise des Asynchronmotors und leitet ein mathematisches Modell ab, das anschließend für die Erstellung des Steueralgorithmus verwendet wird. Bei der Realisierung der Schaltung wird u.a. die Problematik mit parasitären Induktivitäten und der Umgang mit motorinduzierten Spannungsspitzen behandelt. Realisiert wird die Motorsteuerung als Umrichterschaltung. Dabei finden ausschließlich N-Kanal-MOSFETs Verwendung. Für die Ansteuerung der MOSFETs kommen Gate-Treiber-ICs mit Bootstrap-Kondensatoren zum Einsatz. Angesteuert wird der Motor über einen STM32-Board. Der implementierte Steueralgorithmus realisiert dabei eine Grundfrequenztaktung. Über diesen Aufbau der Motorsteuerung können die Anforderungen erfüllt werden.
Subject of the thesis at hand is the analysis of symmetric block ciphers with a block length of 32 bit. It is meant to give a comprising overview over the topic of 32 bit block ciphers. The topic is divided in the examination of three questions. It contains a list of state of the art block ciphers with a block length of 32 bit. The block ciphers are being described, focussing on the encryption function. An SPN-based cipher with 32 bit block length is being proposed by rescaling the AES cipher.
The 32 bit block length results in certain security issues. These so called risk factors are analysed and mitigating measures are proposed. The result of the thesis is, that 32 bit block ciphers can be implemented in a secure manner. The use of 32 bit ciphers should be limited to specific use-cases and with a profound risk analysis, to determine the protection class of the data to be encrypted.
Digitalization has made business virtual. As the current workforce is slowly adapting to it, the “digital natives” come into play.
We all know, that Millennials have a different approach to media and virtuality. They are practically born with it. But how would they perform if they had to use virtual media in a professional setting? Does the experience and the technology surrounded upbringing give them a clear advantage? Or will they struggle with this entirely new dimension of communication the same way older generations do? This Thesis focusses on the challenges of virtual teams, predominantly in cross cultural situations. But especially on how Millennials tackle virtual teams in a global setting, if they did not have extensive prior preparation.
The first part tries to identify the theoretical background of this paper – the classical challenges of cross-cultural communication in virtual teams but also the willingness of Millennials to use digital work tools for their future.
The main segment then introduces data and observations collected on the GVT project - a pilot project from the Hochschule Furtwangen University, where students from Spain, Finland and Germany took part in a simulation of virtual teamwork. In groups, these students had to develop a project about Erasmus at their university – but purely virtual to experience physical borders in teams.
A pre-survey and a post survey have been carried out on this group to analyze and investigate how perception and reality differ. Furthermore, the participants left testemonials and many virtual meetings were monitored.
This Thesis will conclude with chapter 3 to show if Millennials have a valid advantage in working with virtual teams. It will also show the necessity to train young people and change our education to a more digital approach, as business will inevitably become increasingly virtual.
Die vorliegende Masterarbeit analysiert die Problematiken effektiver grafischer Repräsentationen in digitalen Informationssystemen, die mit besonders hoherund dynamischer Datendichte und Datenquellen einhergehen. Anschließend an die Analyse der Problematiken erarbeitet der Autor dieser Forschungsarbeit ein konzeptuelles Modell zur Bewältigung der geschilderten Problematiken, auf Basis von semantisch beschriebenen, wiederverwendbaren grafischen Visualisierungselementen und den ebenfalls semantisch beschriebenen in die Visualisierung zu überführenden Daten. Besonders hervorzuhebende Erkenntnisse dieser Masterarbeit sind die Identifikation von Qualitätskriterien zur Zielführung einer effektiven Visualisierung gemäß der visuellenWahrnehmung des menschlichen kognitiven Systems, die Notwendigkeit zur Erweiterung der Vokabularmenge der schema.org-Ontologie zur Anwendung der identifizieren Qualitätskriterien und das Auffinden geeigneter Visualisierungselemente sowie das Zuordnen der Daten zu entsprechenden Visualisierungselementen über den Aufbau und Vergleich einer Baumstruktur für sowohl die Daten als auch die der Visualisierungselemente. Diese Forschungsarbeit ist von besonderer Relevanz für Entscheider, Projektmanager und Softwareentwickler, die digitale Informationssysteme mit einer hohen Anzahl an heterogenen Datensätzen und Datenquellen entwickeln.
Trends and Advances in the Characterization of Gas Sensing Materials Based on Semiconducting Oxides
(2018)
Digitalization is one of the global megatrends of the 21st century. With the increase of mobile technology, constant connectivity, and data analytics, organizations are forced to become more digital to keep up with the increasingly digital world.
This research addresses the changing role of leadership due to digitalization. It examines factors which need to be considered when driving digital transformation in organizations as well as leadership competencies necessary in the digital age. Finally, the research addresses the resistance to digital transformation in organizations.
To investigate how leadership is affected by digitalization, qualitative research is carried out. The research is based on published secondary data.
The findings of this research suggest the growing importance of leadership in the digital age. Leadership needs to approach digitalization actively, thus driving digital transformation in organizations to stay competitive in the increasingly digital world. Further, the research suggests six leadership competencies which are essential in times of digital transformation and identifies two leadership roles which have arisen in recent years due to digitalization. Finally, the research proposes ways to overcome resistance to digital transformation.