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Course of studies
- IBW - Internationale Betriebswirtschaft (75) (remove)
Das Ziel der Bachelorarbeit ist es, den Prozess der Liquiditätsplanung in dem Unternehmen Audi Brussels S.A./N.V. zu verbessern. Dabei soll eine transparentere, genauere, automatisierte und flexiblerer Planung entstehen. Zunächst wurde der aktuelle Planungsprozess genau untersucht und auf Schwachstellen und Problemfelder analysiert. Daraus wurden Handlungsoptionen für Audi Brüssel abgeleitet. Diese wurden in lang-, mittel- und kurzfristige Lösungen eingeteilt. Die langfristigen Verbesserungenmöglichkeiten beschäftigen sich mit der Einführung von voll integrierten Software-Lösungen in Form von Datenanalyse-Plattformen. Die mittelfristigen Handlungsalternativen umfassen speziell angefertigte SAP-Berichte, durch die mehr Zahlungsströme frühzeitig erfasst werden können. Die kurzfristigen Optionen beinhalten die Überarbeitung der Excel-Grundlage der Planung. Wichtiger Bestandteil ist dabei die Erstellung eines Excel-Tools, das eine Übersicht über die verschiedenen Planungsebenen und deren Verlinkungen bietet und dazu eine flexiblere sowie schnellere Erstellung der Planung ermöglicht. Zudem wird eine rollierende Monatsplanung eingeführt.
Funding is the key to success for a start-up. Since start-ups are often operating in innovative industries, they rarely receive loans from traditional debt lenders such as banks. However, start-ups do have the option of acquiring money for company growth through equity financing. One possibility for this is venture capital. In this scope, Germany is significantly behind the United States of America due to various aspects. This problem shows the relevance of the topic and justifies the critical examination of this subject. This work aims to analyze the German venture capital market, its development over the last 20 years, its advantages on the one hand and its disadvantages on the other hand as well as its future perspectives. Beyond that, the differences between the German and the American venture capital market and its success factors are presented. To answer all research questions, a broad literature review in combi-nation with several conducted expert interviews, which are evaluated on the principle of the qualitative content analysis according to Mayring, is applied. The results of the analysis indicate that there are mainly three fields that are crucial for a successful venture capital market: Political actions, attitudes of the society, and the economic situation. Within these fields, some aspects of Germany are considered worse than in the U.S. In the United States of America politics often intervenes to create better conditions for investments via venture capital. Besides, the risk affinity of society in the U.S. is a major advantage compared to the risk-averse society in Germany. This is complemented by a pronounced start-up mentality in the U.S. and the positive attitude of society towards the failure of a new start-up. In Germany, the opposite can be found in both aspects. Nevertheless, the German venture capital market has developed positively in recent years and has some advantages, such as a wide range of government grants for start-ups and the opportunity for investors to earn high returns on the initial investment. All experts that were interviewed are very confident that venture capital in Germany will continue to develop positively. They identified the reasons for this evolution in an increasing number of start-ups and better skills among the founders, which increases a start-ups' chances of success. For this reason, the experts forecast rising yield expectations, as well as an increasing number of venture capital providers, and venture capital takers. This research also indicates that the volumes of venture capital funds will rise, and the COVID-19-pandemic will accelerate the development of venture capital in Germany. The results of the research clearly show that despite some weaknesses, the German venture capital market has been on a good path for several years, and that there is a high probability that the growth will continue in the future.
This thesis proposes the adoption of renewable energies as a means to foster economicdiversification in oil and gas dependent rentier states. Surprisingly, oil and gas endowment does not always imply wealth and prosperity, mirroring the on-going debate whether natural resource dependent countries are blessed or cursed by their resource abundance.
This thesis seeks to bridge this gap by focussing on rentier states and the question whether rentier states are cursed or blessed. Based on the example of Oman, the proposed approach will be closely assessed. Additionally, the Sultanate’s challenges stemming from natural resource dependence and its preparedness for a post-oil era will be investigated.
Moreover, this thesis will analyze whether a paradigm shift in Oman’s energy sector can mitigate prevailing challenges and support the country’s economic diversification.
These three research questions will be answered through surveying and analyzing literature and data pertinent to the research topic. Findings indicate that rentier states tend to be more vulnerable to the resource curse and the impending fossil fuel depletion as it could cause public outcry and political and economic turmoil. Oman as a rentier state faces a grim post-oil era, fueled by many challenges, including dwindling oil and financial reserves, productivity losses driven by labor market distortions and rapid population growth.
Finally, findings suggest that the combination of economic and energy diversification can have strong positive effects on the Omani economy, such as freeing oil and gas reserves for export revenues, job creation, and private sector strengthening. However, Oman’s renewable energy industry is still in its infancy and faces various challenges, ranging from absent policies and adequate financing to heavily subsidized fossil fuels. As of now, the proposed approach is overly ambitious as the installed renewable energy capacity is too low to create significant employment opportunities or to free oil and gas for export purposes. However, heightened volatilities and economic shocks in recent years were eyeopening for the Omani government and have resulted in stronger efforts to enforce economic development plans. Similarly, the political transition after the death of Sultan Qaboos injected new impetus into Oman’s economy, which will facilitate the diversification of economic bases.
The management of the company Brasch Feinkost is striving for a digital process, which is particularly necessary and examined in incoming goods.
The change from analog to digital processes cannot be implemented without further planning in advance, which is why a concept must be developed that includes different steps. The introduction of warehouse management software in particular requires basic steps that are part of a clear concept. The representation of the actual processes in the incoming goods department at Brasch Feinkost are not only necessary for a specification sheet, but should also show comparisons between analog and digital processes by creating the target processes. With the identified weaknesses and approaches for improvement, the necessity of the digital way of working is shown by means of different analyzes and external benchmarking. The market research is ultimately intended to find a suitable provider of digitally supporting software based on the specified optional and mandatory requirements.
With the increasing popularity of online learning, many education providers increase their portfolio of educational courses. This analysis looks at existing literature and conducts two studies regarding the willingness to pay (WTP) for online and offline courses.
The first study consists of a van Westendorp price sensitivity meter (PSM) and a Gabor-Granger pricing method. The surveys are conducted to find differences in consumers´ WTP for online and offline courses and potential causes for the differences. The second study consist of short analogue case studies of services in the online and offline environment and factors that influence consumers´ WTP, supported by a literature review in the front of this analysis.
The results are that the WTP for offline courses slightly exceeds the WTP for online courses and that a multitude of factors, with positive, negative, neutral or ambiguous effects, play a role in consumers´ WTP for online and offline services.
The results and implications from this analysis are useful for service providers, that look to adapt their prices to the consumers´ WTP for services in online and offline environments. In particular for educational service providers and service providers that are unsure how to price online services in comparison to offline services.
Many companies, especially in the United States, use share buybacks as part of their distribution policy to increase shareholder value. Even though share buybacks send a positive signal to the capital market participants often leading to higher stock prices, they are not always advantageous for investors. Little is known about share buybacks in the covid-19 pandemic 2020. This scientific paper aims to critically examine share buybacks concerning the current crisis by applying a benchmarking process to the performance of companies with huge share buyback programs. Moreover, experts in the field of study analyze the reasons for the performance and give an outlook as part of two further research questions. Using the S&P 500 as a benchmark, the analysis shows that these companies significantly underperformed during the crisis. According to the experts, capital-intensive, cyclical value stocks with low multiples and high debt have repurchased massive amounts in the past, leading to failure in investing in the business model's future viability and thus of the company. The crisis highlighted the weaknesses of share buybacks, which could lead to fundamental changes in the future. This research's findings are useful for investors who want to make more rational and differentiated investment decisions concerning share buybacks, as part of their due diligence process, during the next crisis.
This study is aimed at valuing two companies in the IT services industry with different valuation approaches. Therefore, the preconditions for an accurate and meaningful business value as well as the procedure, strengths and limitations of these approaches are examined. Additionally, the accuracy of the results is determined through comparison of valuation estimates with their corresponding stock prices occurring within the three months following the business valuations.
Furthermore, it is examined if one valuation approach is superior in terms of accuracy. Finally, to verify the quality and explanatory power of the valuation results, they are compared with the outcomes of the study on the information content of equity analyst reports by Paul Asquith, Michael B. Mikhail and Andrea S. Au. The results of the business valuations show that within the three-month period, no price target was exactly achieved by the corresponding stock prices.
Furthermore, no valuation approach could be determined that is significantly more accurate than the others. It can be concluded that despite some limitations in the explanatory power of the valuations, the average percentage approximations of Mastercard’s and Visa’s stock prices to target prices were only slightly below those of the comparative study. In view of the fact that the research capacities and experience behind these business valuations are significantly lower than those of the top analysts in the comparative study, the results are considered consistent with the outcomes of the study on the information content of equity analyst reports.
Personalisierte Online-Werbung und Datenschutzbedenken: Perspektiven aus den USA und Deutschland
(2020)
Today, personalized online advertising is part of user's everyday life. Based on data collected online, targeted advertisements are displayed. This approach often triggers concerns among users about the protection of their data, which has made data protection a globally important issue in recent years. This is also the case in Germany and the U.S. These two countries have two fundamentally different approaches to protecting their users' data, which is due to different perspectives on privacy and the culturally different handling of user data.
Based on cultural behaviors, there are many differences between users from the U.S. and Germany, but that they also have some similarities that affect user behavior and attitudes toward personalized online advertising. The concept of personalized customer communication is promising and can be beneficial for both users and advertisers. The cultural aspects help to assess a user's personal boundaries in order to decide on the degree of personalization of an advertisement so that no concerns are raised.
An analysis of the inter-rater reliability of ESG ratings within the consumer staples industry
(2020)
The aim of this study is to gain further insights into whether ESG ratings of the same firms from different rating agencies differ. To this end, this study examines and compares in particular the ratings of the providers Bloomberg, Sustainalytics and MSCI for companies in the consumer staples industry. The study comes to the conclusion that there are in some cases significant differences between these three providers in terms of the respective ESG ratings. Furthermore, a company-size bias is shown for Bloomberg and Sustainalytics ESG ratings. It appears that these agencies rate companies with a large market capitalization better than firms with a lower market value. These large discrepancies in ESG ratings of companies within the consumer staples industry and individual rating problems, such as the company-size bias, mean that today's ESG ratings tend to be not reliable and not valid. The study shows that ESG ratings will have to change a lot in the near future in order to contribute positively to the investment selection of socially responsible investors.
New developments in decentralized ledger technologies may have a huge impact on how we perceive and use money now and in the future. Most notably, it has led to the development of cryptocurrencies and a variation thereof –stablecoins. This thesis discusses the potential impact of Proof of Work based cryptocurrencies such as Bitcoin on the money market and the central bank’s ability to maintain control over the money supply. The IS-LM model is used to evaluate the effects of a private-issued digital currency. However, due to the characteristics of POW based cryptocurrencies, their impact on the money market is neglectable. In contrast, private-issued stablecoins of large international businesses with the potential of gaining enough users to overcome hindering network effects may pose a serious threat to the financial system, if there is no regulation on their usage.
As a response to this development and combined with the phenomenon of a declining cash usage in many countries, central banks have started to conduct research in their own digital currency, namely central bank digital currency (CBDC). Countries such as Sweden or The Bahamas have already started with the implementation of trial phases of their respective CBDC. However, design choices of the country’s digital currency differ due to financial, geographical, and cultural circumstances, among others. Nevertheless, many countries have utilized decentralized ledger technologies as the underlying technology for CBDC, showing its promising potential for further research and future developments.
The aim of this bachelor thesis was to determine the factors in work environment that contribute to the employee’s motivation and satisfaction. Moreover it was possible to prove the effects of executives’ behaviour on employee motivation. To this end, 103 workers were interviewed in an empirical study. The results confirm that salary has only a small influence on employee motivation. It was also found that good leadership has a correspondingly positive effect on motivation.
Innovative and successful food waste management solutions often happened to have either an economic, ecological, or social positive impact. There are different types of food waste that are wasted at different stages of the supply chain and sustainable management treat this issue in its entirety.
A resource-efficiency handling of food creates and saves value in the food industry, helps reduce climate change and brings food security. Quantitative evidence from financial and nonfinancial benefits from business cases of countries such as the United Kingdom, proved that avoiding food wasting build a win-win situation for companies and consumers. Processes will be exposed to accelerate the implementation of food waste reduction policies at every stage of the supply chain and at every organization level.
This paper is aimed to measure the global degree of food waste and loss with trustworthy instruments and to provide a range of the most efficient and adapted ways to prevent it.
Some focus will be made in certain parts of the world because of the data’s availability and reliability. It also interests us to know what percentage of waste occurs, at which stage of the supply chain, what are the current existing solutions to avoid food waste and
loss and how is sustainable management playing the most efficient role.
Food wasting will be distinguished into two categories: organizations of entities (as countries, governments, cities, and companies) and individuals. Providing guidelines to be able to manage a sustainable production up till consumption will be the core concern of this paper.
Die vorliegende Bachelorarbeit befasst sich mit der Evaluierung der Unternehmensflexibilität bei Entsendungsleistungen. Dynamische Unternehmensumwelten fordern Organisationen im Wettbewerb sowie bei der Personal- und Talentgewinnung heraus und wirken auf eine strategische Ausrichtung im Bereich der Mitarbeiterentsendung. Unter Berücksichtigung von kulturellen Komponenten gilt es für Unternehmen, flexible Entsendungsmodule zu gestalten. Eine Literaturanalyse sowie die Abgrenzung zentraler Begrifflichkeiten bilden die Basis für die empirische Forschung. Mithilfe von qualitativen leitfadengestützten Experteninterviews mit Expatriates und Führungskräften werden Tendenzaussagen getroffen, inwieweit Unternehmen bereits eine Flexibilität bei Entsendungsleistungen nutzen und welche Handlungsanforderungen gegenüber flexibilisierten Entsendungsleistungen vorherrschen. Es wird analysiert, in welchem Ausmaß flexibilisierte Entsendungsleistungen zu einer Bedürfniserfüllung von Expatriates beitragen und ob sich eine Annahmeveränderung gegenüber standardisierten Entsendungskomponenten ableiten lässt. Das Resultat der Ergebnisdiskussion ist eine Handlungsempfehlung, welche die Erfüllung der individuellen Bedürfnisse des Expats im Einklang mit der vorherrschenden Unternehmenskultur berücksichtigt. Im Rahmen eines flexibilisierten Standardprozesses ist ein modularer Aufbau der Entsendungsleistungen mit vordefiniertem Kostenrahmen abbildbar.
Industry 4.0, a term coined at Hannover Messe in Germany in 2011, is believed to be the next disruptive force, driving human progress and innovation. The advent of technologies, such as the Internet of Things, Cloud Computing, Big Data, and new Mobile Technologies, fuel this disruption. To enable Industry 4.0, mankind is dependent on technological infrastructure, provided by companies, operating in the semiconductor industry. Over the last years, these companies have increased their profits and their stocks are currently trading near all-time highs. Yet, uncertainty created by the disruption of Industry 4.0, the growing influence of China on the semiconductor market, economic insecurities created by political uncertainties, like the 2020 US Presidential election, and the risk and implications of a second global wave of the COVID-19 pandemic, make the equity valuation of leading and established companies in the semiconductor industry exceptionally challenging. This paper examines, how different equity valuation methods compare under said circumstances and shows sophisticated valuation methods must be used to limit valuation error. Further, this paper gives an estimation of the possible ranges of value and suggests the industry may currently be overvalued.
The topic of this bachelor’s thesis is the connection between culture and social media marketing for environmental nonprofit organizations. It focuses on the question whether culture does have an impact on the performance of social media marketing for environmental nonprofit organizations. Based on this, the hypothesis is made that culture does have an influence on the intercultural performance of an environmental nonprofit organizations’ social media marketing. To provide an answer, the characteristics of environmental nonprofit organizations and social media marketing are analyzed by the use of cultural frameworks. Furthermore, a closer look towards the connection between culture and social media marketing for environmental nonprofit organizations is provided. As a result, this paper supports the hypothesis that culture does have an impact on the performance of social media marketing for environmental nonprofit organizations. The analysis shows that social media marketing and environmental nonprofit organizations both have characteristics that can be impacted by culture. This can lead to an effect on the performance of the environmental nonprofit organizations’ social media marketing caused by different cultural perceptions and aspects.
This thesis tries to answer questions with respect to a future cultured meat industry, that is what influences consumer behavior and which consumers will be likely to buy cultured meat products. In addition I am trying to answer the question if there even will be a cultured meat industry in the future or whether the current developments can be seen more like a bubble that will disappear once enough money is burned with no profits made. Answering these research questions was quite a challenge, even though I did an extensive amount of research the lack of available data was not ideal. Therefore, I need to acknowledge that with more available data more precise conclusions could have been drawn. Nevertheless, through my research I could conclude that the cultured meat industry, which is shortly before bringing the first products to market is unlikely to disappear. The technology seems sound and the concept behind it seems to make sense. Regarding potential consumers I concluded that marketers should try to identify consumers who go through extensive problem solving when making food or rather lifestyle choices. These consumers might be best to approach when launching the first marketing campaigns for a cultured meat product.
While corporate valuation is among the most applied tools in today's corporate finance, there are several approaches and methods to valuation, which differ regarding structure, value drivers and their need for supplementing data. In this paper, four valuation methods for public-traded companies are examined. The aim is to determine, if it is possible to achieve superior valuation results when the choice of the valuation method is based on recommendations made in literature and the analysis of the target companies characteristics, profile and fundamentals. For a selected set of six public-traded German software companies the four valuation methods are applied in order to test the assumptions. Based on the analysis, the results suggest that superior valuation outcomes can be obtained by choosing the valuation method in accordance with the recommendations made in literature and the target company's profile and financials. Furthermore, implied multiples and DCF stand out as valuation methods that worked best for the majority of the six German software companies.
For thousands of years cash has been the only common payment method worldwide. From the markets of Ancient Rome to the itinerant tradesman of the Middle ages cash was indispensable. It was safe, easily transportable, and durable. Today, cash is considered a phase-out model. Newer, faster, more practical and, above all, more secure payment methods have long been available. Banks and governments in particular would like to abandon cash, as it is much easier to monitor electronic payment transactions than cash transactions. This results in concerns for many citizens, as they, especially the older generation, are still very attached to cash and still have difficulty using alternative payment methods.
However, the rise of electronic payment methods is unstoppable, all experts agree. This matter of fact and its input is an interesting and relevant topic for consumer research. This thesis examines the purchasing behavior of consumers using electronic payment cards. The cards do not differ in their external appearance, the difference lies in the components of the card and ensures that there are two types of cards of different weight. Cards which have the normal weight of this type of card and cards which are slightly heavier than the normal (standard) cards. The reason for the different weight of the cards is that objects of different weights are perceived differently by people. It is generally believed that heavier items are more valuable than light ones, probably due to the heaviness of metals such as gold and silver, which we humans generally consider as very valuable. The aim of this work is to find out if the weight of the cards which are intended for everyday use has an impact on the buying behavior of the consumers. This will be investigated scientifically with an empirical data analysis.
Ziel dieser Arbeit ist es, Lösungsansätze für eine kurz- und langfristige Implementierung einer Nachkalkulation herauszuarbeiten, um eine Kontrollfunktion der vorangegangenen Plankalkulation einzurichten. Diese Kontrollfunktion ist von großer Bedeutung, da sie Gewissheit über die Profitabilität einzelner Projekte und im weiteren Sinne der gesamten Unternehmung schaffen soll. Das Fehlen dieser Gewissheit lässt folglich nur eine Schätzung der Profitabilität zu.
Geeignete Lösungsansätze werden im Verlauf dieser Arbeit auf Basis des Abgleichs der Ist- Ausgangslage in den Werken St. Egidien, Sachsen und Kecskemét, Ungarn der ACPS Automotive GmbH mit den theoretischen Grundlagen der Literatur unter Berücksichtigung der verfügbaren Ressourcen erarbeitet. Eine sogenannte Soll-Ist-Analyse soll demnach Klarheit über die Abweichungen zwischen Plankosten und den tatsächlich angefallenen Ist-Kosten geben um korrektive Maßnahmen zu ergreifen.
In dieser Arbeit geht es um das Thema „Bewertung und Entwicklung der Immobilienpreise in Europa von 1999 bis 2019“. Die Zunahme der Immobilienpreise hat große Auswirkungen auf alle Bevölkerungsschichten und Ihrer Kaufkraft. Immobilien sind durch ihre Eigenschaft an den Standort gebunden, dies macht einen Vergleich mit normalen Gütern schwerer. Das Ziel dieser Arbeit besteht darin, die Entwicklung von Deutschland und innerhalb der Europäischen Union zu untersuchen und Faktoren zu untersuchen, die für Veränderungen der Immobilienpreise verantwortlich sind. Zudemsoll durch die Anwendung nominierter Bewertungsmethoden, die Bewertung von Immobilien nachvollziehbar sein. Mit der Methode “Literaturrecherche” wird die Entwicklung der Immobilienpreise für Deutschland von 1999 bis 2019 untersucht. Im Theorieteil werden die nominierten Bewertungsmethoden für Deutschland dargestellt und im praktischen Teil angewendet. Es wird festgestellt, dass sich die Immobilienpreise in unterschiedlichen Regionen in Abhängigkeit ihrer Zu-bzw. Abwanderung stark veränderten. Großstädte mit einer starken Zuwanderung wachsen schneller als die Bautätigkeit neue Wohneinheiten erstellt. Dies führt zu einem Nachfrageüberschuss und zu stärker wachsenden Immobilienpreisen als in Städten mit geringerem Zuwachs. Das Land Deutschland wird daher in aktive und passive Räume unterteilt. Die Steigerung der Immobilienpreise in Deutschland ist im Verlauf der Jahre 1999 bis 2019 auf strengere Normen und Vorschriften für die Bautätigkeit, steigende Baukosten und strengere Energievorschriften zurückzuführen. Die Entwicklung innerhalb Europas von 1999 bis 2019 wird mit Deutschland verglichen. In Deutschland hat sich der Hauspreis innerhalb der letzten fünfzig Jahre kaum verändert, dies lässt sich auf die Vergabe von festen Zinsen für Kredite zurückführen. Es wurde bei der Analyse im europäischen Vergleich festgestellt, dass die Immobilienpreise stärker gestiegen sind als die Einkommen. Die Auswirkung ist eine Verschlechterung der Leistbarkeit und Erhöhung der Haushaltsverschuldung. Die Höhe des Bruttoinlandsprodukts, wird beeinflusst durch eine stark wachsende Wirtschaftund hat somit auch Einfluss auf die Arbeitslosenquote, welche sich in der Entwicklung der Immobilienpreise widerspiegelt. Die Krisen haben verschiedene Einflüsse auf den internationalen Immobilienmarkt. Hier ist die Höhe der Inflation ein Treiber für den Anstieg von Immobilienpreisen
Global agierende Unternehmen entsenden ihre Arbeitnehmer zur Weiterqualifizierung und Ausübung ihrer Tätigkeiten ins Ausland. Um die Arbeitnehmer zu schützen sowie die Dienstleistungsfreiheit weiter zu fördern wurde 2018 die Richtlinie 96/71/EG über die Entsendung von Arbeitnehmern im Rahmen der Erbringung von Dienstleistungen reformiert. In Deutschland wurde sie 2020 in das Arbeitnehmerentsendegesetz über-führt. Das Ziel dieser Arbeit ist es, die allgemeinen Auswirkungen der Reform zu analy-sieren und Umsetzungsmöglichkeiten für die AUDI AG zu erarbeiten. Dazu werden fundierte Kenntnisse über die Richtlinien bezüglich Entsendungen in der Europäischen Union, insbesondere in Deutschland aufgebaut. Die Ergebnisse deuten darauf hin, dass die Entsendungen innerhalb des europäischen Wirtschaftsraumes aufgrund strengerer Regelungen und der Komplexität der Umsetzungsmaßnahmen abnehmen könnten.
Given the increasing diversity in today’s business environment and workforce, having the right skills and abilities to manage intercultural interactions become increasingly important. Universities and business schools try to equip their students with the right capabilities by sending them abroad for a study semester or internship.
Within this thesis, the multidimensional construct of Cultural Intelligence, which is defined as being effective in intercultural interactions will be introduced and how students’ international experiences are influencing it.
Using quantitative data from a self-conducted survey which includes the widely used and validated Cultural Intelligence Scale is going to demonstrate if both a study semester and an internship abroad influence Cultural Intelligence more than just one kind of international student experience. The study also tries to find out if previous international experience and Cultural Distance have a significant impact on Cultural Intelligence.
The results indicate that both kinds of international student experiences are not enhancing Cultural Intelligence more than just one type of student experience abroad. There is also no significant influence to be found from prior international experience and Cultural Distance. Although the survey results are not going to provide significant findings, internal and external factors which are enhancing this intelligence are going to be identified theoretically, as well as the positive effects of Cultural Intelligence on the business environment.
This thesis explores the emerging phenomenon of second screen marketing, by providing a holistic view on this topic. The first part presents an extensive literature review, approaching second screen marketing from an advertiser’s view. Second screening and user groups are defined and common second screen measures are presented and evaluated.
The second part examines the consumer’s perception of a brand using second screen marketing, comparing two age groups (18 to 30 years and 50 to 62 years). Brand perception is measured following suggestions from Low and Lamb Jr. (2000), using a three-dimensional construct consisting of brand attitude, brand image and perceived quality. Main findings entail, that younger audiences perceive a brand using second screen marketing significantly more positive than the older generation. While perceived quality for both age groups is evaluated neutrally, brand image and brand attitude scores show more extreme values. This is relevant for advertisers, as indications about potential target groups, content creation and success of marketing campaigns can be derived: Especially younger consumers are potential target groups and perceive second screen marketing as modern and innovative, but dishonest. Concerning content, strong implications about quality, an uniform brand image and the communication of trustworthiness should be a focus to marketers.
Stress is an omnipresent phenomenon that has been increasingly used in a daily context. The underlying concept and far-reaching consequences of prolonged stress however seem to be often underrated. Nevertheless, the digital transition and fast technological advancement have seemingly fuelled the stress experience and created new challenges such as information overload, dysfunctional detachment or far-reaching substitution potential of numerous jobs. In line with this development, there are several health insurance companies being growingly alarmed as a trend of incapacity to work stemming from mental disorders has assumed horrifying proportions. These present circumstances ought to urge employers greatly to take actions, given the fact that employees spend a considerable large percentage of their lifetime at work. Therefore, employers have to assume responsibility in protecting employee’s well-being. In this context, the present bachelor thesis aims to provide an action model for employers in how to establish a stress management model in the framework of a holistic operation health management. Furthermore, the established model shall address particularly young professionals who have recently entered the job market. This is justified by the major transitions a career starter usually undergoes which commonly constitutes a particular stressful time in an individual’s life. For this purpose, this scientific work further builds on creating a comprehension of the current state of research and literature that has been collected to date. Providing an updated literature review, this work builds on secondary analyses. The bachelor thesis emphasises the complex nature of stress depending on a wide range of influential factors that can be both internal and external (work design, technological advancement, inherent resources as well as social support). Accordingly, employers can take action in realising behavioural prevention measures (i.e. trainings in communication, time management and relaxation techniques) and environmental prevention measures (i.e. workplace improvements by reduction of noise/dirt pollution, ergonomic workplace design;work tasks improvementsby increased scope for control, flexible working and break times; supporting health-promoting behaviour, e.g. balanced and healthy canteen meals, fitness courses).
Die Volkshochschulen befinden sich im Zentrum des Weiterbildungslandschafts und sind fast in jedem kleinen Ort zu finden. Sie verfügen über ein reiches Angebot und erfüllen den politischen Auftrag des Staats. Der Lockdown im März-Mai 2020 hat die Arbeit der Volkshochschulen in vielen Aspekten beeinflusst. Die totale Schulschließung wegen der Corona-Epidemie hat aktuelle Probleme der VHS hervorgehoben. Dazu fehlende Analyse der Zufriedenheit und Wahrnehmung der Teilnehmer über die VHS-Angebote, Schwierigkeiten bei der Digitalisierung des Lernprozesses, mangelhafte Medienkompetenzen von einigen Dozenten und Kursteilnehmern usw.
In der vorliegenden Arbeit wird das VHS-Portfolio, Teilnehmerbereitschaft zum Online Learning, Teilnehmerzufriedenheit und Bewusstsein über die VHS-Angebote vor dem Hintergrund der Corona-Epidemie kritisch untersucht. Die Arbeit enthält auch eine SWOT-Analyse und die Analyse einiger VHS-Wettbewerber. Ein dreiwöchiges Experiment mit der Lerngruppe und seine Ergebnisse wurden beschrieben und interpretiert.
Global warming threatens our climate. The planet we know today will deteriorate seriously if nothing changes. The massive consumption of textiles makes the fashion industry as the second leading global polluter after the oil industry. The rise in population increases demand and therefore, also production, which in turn leads to harmful environmental impacts. The global consumers have become increasingly concerned and aware of the importance of sustainability. Due to rising awareness of customers regarding the environment, green marketing strategies have become an important topic. Therefore, a huge number of companies are “greening” their marketing mix. Environmental concern and knowledge of consumers are growing but there is still contradicting behavior of consumers regarding environmentally friendly products. The purpose of this study is to examine the influence of green marketing practices and environmental behavior factors on consumer buying behavior taking the fashion industry as an example. This thesis depends on theoretical findings of green marketing and environmental behavior factors in general and on the fashion industry. The practical part consists of a self-conducted survey were the impact of the above-mentioned determinants were examined on the example of eco-friendly fashion. Conclusions that can be drawn from the study were that even though consumers know about the negative impact of the fashion industry and they are concerned about the environment it does not translate into their behavior, since there are other factors which influence consumers decision more heavily when purchasing fashion items.
Shortage of skilled workers, this term has been an integral part of the public debate for years, whether in the German parliament, in newspapers, scientific journals, articles or in political debates. The consequences of the shortage of skilled workers have a major influence on the future development of the Federal Republic of Germany, particularly so for the nursing sector. The problem is especially harshly debated in 2020 due to the devastating consequences of the global outbreak of the coronavirus at the end of 2019 and the effects of demographic changes (Schmidt et al. 2012; Hower, Pförtner & Pfaff 2020).
This bachelor thesis analyzes the personnel management of employers in the German nursing sector in view of the already existing and imminent shortage of skilled workers respectively. This will be examined based on what employers are offering employees, using job advertisements as an example. The following questions are to be examined:
"What does the employer offer an applicant?", "What offers and services does the company attract candidates with?", "Are employers doing enough to successfully recruit employees?", "What can the company do better when writing job advertisements?“ The theoretical part of the thesis deals with the topic of the shortage of skilled workers, the theoretical background and portraits basic explanations. The practical part of the bachelor thesis uses an empirical analysis of selected variables to investigate which benefits, e.g. remuneration and offerings, in job advertisements are used by employers in the nursing sector to recruit employees.
The results of this analysis are then evaluated, assessed and finally interpreted. The results of this thesis will be used to derive suggestions for improvements in personnel marketing (successful recruitment of candidates) and to point out which details need to be considered when drafting job advertisements.
Veränderungen sind in Projekten allgegenwärtig. Kaum ein Projekt erreicht seine Ziele ohne zwischenzeitliche Anpassungen. Durch die Globalisierung sind Projektteams heutzutage zunehmend interkulturell aufgestellt. Aus diesem Grund ist es das Ziel dieser Abschlussarbeit Maßnahmen aufzuzeigen, durch die die Kommunikation von Veränderungen in einem Projekt mit interkulturellem Projekthintergrund der DB Energie GmbH optimiert werden kann. Dazu wurden die folgenden Forschungsfragen gestellt: Inwieweit haben kulturelle Unterschiede innerhalb eines Projektteams Einfluss auf die Veränderungskommunikation? und Welche Kommunikationskanäle und Maßnahmen können dazu beitragen die Kommunikation im Change Management Prozess zu verbessern? Um die Forschungsfragen zu beantworten, sind Interviews geführt und eine Online-Umfrage im Projekt durchgeführt worden, die sich an die Mitarbeiter in dem betrachteten Projekt der DB Energie GmbH richtete. Die Ergebnisse der Interviews haben gezeigt, dass der kulturelle Hintergrund von Projektmitarbeitern kaum einen Einfluss auf die Wahrnehmung sowie das Verständnis von kommunizierten Veränderungen hat, da die Experten sich der deutschen Kultur angepasst haben. Es ist also nicht notwendig, in Bezug auf die Kommunikation im Hinblick auf den kulturellen Hintergrund unterschiedlich zu verfahren. Die Antworten auf dem Fragebogen zeigen, dass die Sprache keinen Einfluss auf das Verständnis der Veränderung hat, dennoch sollte darüber nachgedacht werden, zweisprachig zu kommunizieren. Bezogen auf den Kommunikationskanal eigenen sich besonders E-Mails oder auch E-Mails in Verbindung mit dem einmal monatlich stattfindenden Floorbriefings. Wer die Veränderung kommuniziert ist zweitrangig. Zudem wird deutlich, dass Diskussionen und Nachfragen des Kommunikators bezogen auf das Verständnis der kommunizierten Veränderungen helfen.
With the advent of a worldwide internationalization and globalization companies around the globe have been looking to increase their market shares abroad (K Aiginger, H Handler, 2017).
For the German automotive industry in particular and therefore the German tool industry respectively, the Chinese market has become a very lucrative and important marketplace in recent years (A Fraß, 2016).
This thesis is presenting a case study for the German family-run business Hufschmied Zerspanungssysteme GmbH. It is meant as a foundation and guideline for any future business endeavors in the Chinese market for Hufschmied Zerspanungssysteme GmbH. This thesis consequently examines the current market situation for the tool industry in China and analyses Hufschmied´s competitiveness of its current product portfolio.
The German machine tool industry is supplying different branches in China, for this case study a closer look at the aviation industry and automotive industry will be taken.
The Chinese market has been exhibiting a large growth over the last few years, but current events such as the implementation of tariffs (UN, 2020) and the recent outbreak of the Covid-19 Virus (SM Iacus et al., 2020) might mitigate the attractiveness of the market. Without a doubt there are both Challenges and Opportunities for the German machine tool industry in the Chinese market.
Accordingly, the thesis will with the combination of empirical research data and a market analysis of the Chinese market draw a conclusion to which degree the Chinese market offers challenges and opportunities for the German machine tool industry. Additionally, a PEST-Analysis of the Chinese market will provide further insights regarding the market situation in the target market.
This thesis will employ qualitative research methods, the needed data is going to be acquired from primary and secondary sources. As for primary sources, observations and interviews will be used, secondary sources will consist of articles as well as related literature.
This bachelor thesis is written in cooperation with the ZF Friedrichshafen AG, a global player in the automotive supplier industry. It deals with the change in live-communication that will occur during the next years and therefore especially with the change in trade fairs and events as this are the two most important live-communication formats. In live-communication there are major trends which will become more important in the future. This thesis will not only look at the trend of the digitalization but also in particular on the trend of sustainability in live-communication. To take a deeper look on the changes a short survey was conducted to see how companies in the trade fair sector implement sustainability and how relevant digital livecommunication formats are or will become. It is important to know which measures need to be considered when talking about sustainability in live-communication and whether digital formats have the potential to replace the traditional ones in the future. Therefore, you need to look on the pros and cons of a digital event in comparison to a classical real one.
During the last years, an increasing number of organisations has tended to favour the utilisation of collaboration software to support organisational processes and their employees in their daily work. Even though most of the software products are sold in a standardised manner, they offer a great variety in terms of their functionalities. Consequently, a company is likely to find a software solution which suits its distinct requirements which themselves originate from technological, market and social changes and prevailing VUCA conditions. Hence, a company is forced to regularly adapt its internal processes and structures to maintain competitive in the business as well as the labour market.
Utilising a collaboration software represents a promising opportunity for a company to introduce solutions for real time communication, social networks or shared information bases which are already used commonly in people’s private lives to the professional environment as well. Thereby they allow associates to transcend geographical and temporal distances while facilitating fast interaction, increasing productivity and providing for new opportunities for collaboration in both, regular work routines and exceptional situations.
The corporate implementation of such a software can be realised by building on formal project planning principles. This project management-driven approach tends to concentrate on preparing the steps required to ensure a successful deployment from a technical perspective. The effectiveness of the implementation, however, is mainly determined by employees’ reaction to the new software: Their level of acceptance and the incorporation of the software’s functionalities into their daily business routines finally influences to which degree an organisation can exploit and experience the desired benefits.
Aiming towards positively shaping users’ perceptions and the software’s usage, the critical success factors for software implementations are reviewed. Given that most of them are directly related to the people affected by the implementation, underlines the importance of interpreting the implementation of a collaboration software as an organisational change. By analysing the change process in theory and considering the employees’ behaviours for the subsequent conceptualisation of an implementation strategy, a user-centred approach can be further promoted.
The theoretical insights obtained from the scientific research on collaboration software implementations and the related organisational change process are then applied to a business case which deals with the implementation of the collaboration software product Office 365 at TTS Tooltechnic Systems AG & Co. KG.
After presenting the derived implementation structure, it can be concluded that so far, the identified critical success factors were verified by the case study. Moreover, the user-centred approach which focusses on guiding employees through the change process and ensuring a smooth transition in general produced positive results.
Nevertheless, it can be observed that an adequate project planning and timing remains indispensable. The final evaluation of the implementation’s success cannot be performed yet, since the implementation at the company has just recently started, but it becomes clear that it will likely be influenced much by the ongoing required cultural change within the company.
Job contentment, interpersonal relationships at work, quality of life – for a long time, these aspects were not given importance in an organizational context. Companies were considered rational units, and emotional aspects were neglected. Where people are recognized as an increasingly important resource in a company, emotions play a significant role. In the course of this, the interest in emotional intelligence in the workplace emerged. Especially in the field of leadership, emotional intelligence is now being given more and more attention and has proven to be a cause for numerous positive effects. Due to the limited research on this relation, this thesis aims to find out if and how emotional intelligence in leadership influences employee job satisfaction, specifically in a Danish organization. After outlining the foundations of emotional intelligence in leadership, job satisfaction, and Danish business culture, the empirical research focuses on employee interviews and an evaluation of the emotional intelligence of two managers. Specific focus is put on the employees' perception of their job satisfaction and their assessment of the importance of emotionally intelligent leadership. The results show the importance of emotionally intelligent behavior, and recommendations regarding the implementation of emotional intelligence to overcome workplace challenges are given.
Die OKR Zielsetzungsmethode wurde von Andy Grove als Weiterentwicklung der Methode „Management by Objectives“ von Peter Drucker entwickelt mit dem Ziel ein System zu schaffen, welches Outputs wertschätzt und hervorhebt. Mit der OKR Methode sollen klare, ambitionierte und transparente Ziele formuliert und erreicht werden.
In dieser Bachelorarbeit soll untersucht werden, ob die OKR Zielsetzungsmethode, wenn sie gezielt eingesetzt wird, als Garantie für Unternehmenserfolg gesehen werden kann. Dafür wird zunächst die OKR Methode genauer betrachtet sowie eine Analyse durchgeführt, um die Faktoren herausarbeiten, welche zu Unternehmenserfolg führen. In einer finalen kritischen Betrachtung sollen dann diese beiden Teile zusammengeführt werden um zu einer abschließenden Beantwortung der Forschungsfrage „Verhilft die OKR Methode einem Unternehmen zu größerem Erfolg?“ zu führen.
Vor dem Hintergrund, dass es für Unternehmen immer schwieriger wird, junge und qualifizierte Arbeitskräfte zu finden, setzte sich diese Arbeit das Ziel, eine externe Employer Branding Strategie für den Küchen- und Grillgeräte-Hersteller RÖSLE GmbH & Co. KG in Marktoberdorf zu entwickeln. Durch konkrete Handlungsempfehlungen soll die Arbeitgeberattraktivität bei der Generation Z im Allgäu erhöht werden. Mithilfe einer Online- Befragung wurde die Zielgruppe im Allgäu zu ihren Vorstellungen und Erwartungen an einen Arbeitgeber befragt. Es hat sich gezeigt, dass vor allem sozialen Aspekten wie Sicherheit sowie Familie und Freunden eine große Bedeutung zukommen. Im Gegensatz zu der digitalen Versiertheit der Generation Z präferiert sie persönliche Kontakte gegenüber Internetrecherchen zur Arbeitgeberwahl. Ausgehend von diesen Erkenntnissen und einer Unternehmens- und Wettbewerbsanalyse konnte ein Arbeitgeberversprechen sowie Empfehlungen für die Umsetzung und Kommunikation abgeleitet werden.
Prior research on choice in context demonstrated extremeness aversion to be very effective on consumers’ purchasing behaviour. However, it seems that previous studies have neglected to investigate the impact of the spatial arrangements of choice architectures on consumers purchasing behaviour. Based on indications of prior research, we pursued to demonstrate in this study that consumers who are uncertain regarding their
preferences tend to search for alternatives in the middle of a choice architecture. Therefore, we hypothesized that an alternative, positioned in the middle of a choice architecture, will present a relatively higher choice share. To research this hypothesis we conducted an online survey mainly in Central Europe, which involved a total number of
901 respondents at the age between 15 and 95. The study’s results demonstrate that the decision making of the majority of the participants is heavily influenced by a choice architecture’s spatial arrangement. It became evident that the choice share of one
alternative was higher when presented in the middle of a choice architecture than when presented in the periphery.
The challenges of telework for employees in German companies
Due to the development of modern technology and new communication devices, the world of working as it has been known in the past, has changed already during the last decade. Working remotely is a well-known strategy in order to create a more flexible and less time-consuming way of work. In the year of 2020 the business industry world-wide had to face a whole new challenge with the outbreak of the coronavirus. Within a short period of time, companies had to create a work environment that either guaran-teed a healthy and secure workspace within the company's premises or enabled the employees to work remotely. As of this change, the author of this thesis was wondering if, with all the positive aspects that this new form of work could grant, there would also be disadvantages or in this paper called, challenges that employees face in their new work environment.
In order to receive answers to this question, a theoretical literature research to gain a substantial background knowledge was done. As the given situation was a new experience, with no comparable situations like this before, the author decided to create a survey which should be distributed to employees in Germany in which the participants are able to rate their recent experiences when it comes to working from home or remotely.
The results of the survey have shown that there are some challenges which have to be kept in mind in order to create a fair and safe environment for every person who is working from home. The most outstanding negative aspect of telework, following the results of the survey, is the missing personal contact to co-workers and managers but also customers when working from home. Another important aspect is the lack of opportunities, to create a proper workspace at home which can guarantee a decent work atmosphere.
Another result of this survey was that more than half of the participants can imagine working remotely a lot more than in the past. The results of the survey have shown, that despite of technical difficulties and other challenges faced by the people when they work remotely, most people wish to integrate this form of work a lot more in their daily life in the future. The positive aspects of telework are more valuable for most of the participants than the negative aspects.
In the light of incremental environmental degradation, social awareness and resource depletion along with high and volatile resource prices, food packaging manufacturers in Germany increasingly perceive pressure towards the implementation of circular business models. However, there does not exist any data neither about the current deployment of circular business models nor about the active efforts dedicated by manufacturers in the German food packaging industry while in many cases there is lacking expertise of how to implement circular business models. This thesis is going to close this gap by conducting a systematic observation of 41 food packaging manufacturers’ product portfolio and company policy in order to identify the current state of deployment and active efforts dedicated to the implementation. Moreover, the most applicable measures will be analysed in order to capture the level of circularity in the focal industry, while providing a step-by-step guidance of how to implement circular business models. There was found that the German food packaging industry is characterised by an open-loop approach since manufacturers focus on circular inputs but neglect the reuse and recycling of packaging materials. Besides, there could be identified six highly applicable metrics, which measure a range of different fundamental aspects of the circular economy. Finally, there was found that the process of implementing circular business models can be structured into four phases, whereas a set of key enablers permits food packaging manufacturers to overcome certain barriers and facilitates the implementation of circular business models. The conclusion was drawn that food packaging manufacturers in Germany still show noticeable potential for enhancement in order to increase circularity, especially by launching circular product designs, the reuse of certain types of food packaging and implementing a more holistic approach of circular business models.
"Die Welt von morgen ändert sich [...]. Am Ende ist der persönliche, menschliche Kontakt entscheidend für ein internationales Geschäft.“-R. Metze
In einer von Krisen und Konflikten geprägten Welt, in der sich das Handlungsumfeld eines Unternehmens ständig verändert, steht gerade im Dienstleistungssektor nach wie vor der Mensch im Fokus. Zwischenmenschliche Kontakte und Humanressourcen stellen somit eine wichtige Grundlage für internationale Vorhaben dar. Diese sind jedoch nicht alleiniger Bestandteil einer erfolgreichen Internationalisierungsstrategie. Um darzustellen, welche weiteren Punkte in der Planung einer Internationalisierung berücksichtigt werden müssen, gibt die vorliegende Arbeit eine Übersicht über relevante strategische Vorgehensweisen in Bezug auf Internationalisierung und formuliert anschließend darauf aufbauende Handlungsempfehlungen für eine in der Zukunft liegende geographische Expansion für die Communardo Software GmbH. Daraus ergibt sich folgende dieser Arbeit zugrundeliegende dreiteilige Fragestellung: Welche strategischen Ansätze zur Umsetzung einer Internationalisierung gibt es, wie werden diese in der IT-Dienstleistungsbranche erfolgreich umgesetzt und welche Handlungsoptionen lassen sich daraus für die Communardo Software GmbH ableiten?
Die Beantwortung dieser Frage erfolgt mithilfe von acht qualitativen Experteninterviews, einer induktiv-qualitativen Inhaltsanalyse und einer Literaturrecherche. So können relevante Informationen zusammengetragen und sinnvolle, erfolgsversprechende Handlungsoptionen formuliert werden. Aufgrund der Dynamik des Handlungsfeldes und der Notwendigkeit einer intensiven Unternehmens- und Umweltanalyse, werden diese Handlungsoptionen in Form von drei Planungsschritten, innerhalb eines strategischen Vorbereitungsprozesses ausgearbeitet. So kann aufbauend auf diesen Planungsschritten unter Einbezug unternehmens- und situationsspezifischer Faktoren eine auf das Unternehmen angepasste Internationalisierungsstrategie konzipiert werden.
Diese Bachelorarbeit befasst sich mit dem weltweiten Problem der Integration von Autisten in den Arbeitsmarkt. Um den Problemen einer misslungenen Inklusion entgegenzuwirken bedarf es einer dringenden Aufklärung und der gebotenen Sensibilität für dieses Thema. Allein in Deutschland sind schätzungsweise 80 % aller Menschen mit Autismus-Spektrum-Störung arbeitslos, obwohl diejenigen, die beispielsweise mit dem s.g. Hochfunktionalem Autismus diagnostiziert wurden dazu tendieren, in manchen Bereichen qualifizierter als der Durchschnittsbürger zu sein. Vor allem die IT-Branche könnte von diesem ungenutzten Talentpool profitieren, da dort ein großer Fachkräftemangel herrscht. Einige der mit Autismus diagnostizierten Mitbürger verfügen über spezielle Fähigkeiten und einem enormen Interesse in den Bereichen Mathematik und sind begabt darin, Muster und Abläufe zu erkennen. Sie haben eine höhere Konzentrationsfähigkeit und zeichnen sich durch eine stark fokussierte Arbeitsweise aus. Daher könnte man Autisten mit diesen Interessen und Fähigkeiten beispielsweise sehr gut als Softwaretester, Analytiker oder im Bereich der Cybersecurity eingliedern. Das Ziel der vorliegenden Bachelorarbeit ist es ein Bewusstsein und eine Akzeptanz gegenüber autistischen Mitmenschen zu schaffen. Unternehmen sollen verstehen, dass sie mit der Integration von Autisten nicht nur den Menschen helfen, indem sie ihnen ein eigenständiges Leben ermöglichen, sondern auch selbst die einzigartigen Fähigkeiten als wertvolle Ressource nutzen können. Dazu wird folgende Forschungsfrage gestellt: „Können Autisten die Zukunft der IT-Branche beeinflussen?“ Um die Forschungsfrage zu beantworten wurden ausschließlich sekundäre Daten aus Forschungsberichten, Statistiken, anerkannten Magazinen und Büchern verwendet und ausgewertet. Die Ergebnisse bestätigen zum großen Teil die Annahme, dass immer noch zu wenig für eine gelingende Inklusion von Autisten in den Arbeitsmarkt getan wird. Auch wird aufgezeigt, dass entgegen der negativ belasteten Denkweise gegenüber Autisten, diese zum Teil ein großes Potential für die IT-Branche darstellen.
Die vorliegende Bachelorarbeit befasst sich mit der Thematik der ausbreitenden Digitalisierung und deren Einfluss auf den stationären Bekleidungshandel. Hinsichtlich dessen wirft die momentane Situation die Frage auf, ob der Einzelhandel in dieser Branche weiterhin ein zukunftsfähiger Absatzkanal ist, oder durch den Onlinehandel komplett verdrängt wird.
Aufgrund des Wandels der Automobilindustrie ist in der Zukunft mit einem erheblich geringeren Personalbedarf zu rechnen.
Daher ist es das Ziel dieser Arbeit, die Forschungsfragen zu beantworten, welche Personalfreisetzungsmaßnahmen es gibt und wie diese bereits von der AUDI AG Neckarsulm genutzt werden. Anhand dieser Maßnahmen wird aufgezeigt, welche der Optionen sich tatsächlich für einen langfristigen Personalabbau eignen.
Zudem wird im Rahmen des Vorruhestandsprogramms der AUDI AG eine empirische Studie durchgeführt. Diese erforscht die Beweggründe der Mitarbeiter, das Programm abzulehnen oder anzunehmen.
Zuletzt wird thematisiert, welche wertschätzenden Maßnahmen Audi bereits umsetzt und welche in der Zukunft noch implementiert werden könnten.
The understanding of what lies behind actions and how our mind functions is the basic requirement for effective and successful intercultural teamwork, management and leadership.
While the literature acknowledges the importance of cultural differences in influencing teamwork and management, it ignores differences in cognitive processes, that can influence how attitudes are developed and behaviors are manifested in local environments.
With this in mind, this paper examines the different learning styles, which are the foundation of thinking patterns, problem-solving methods and working styles of Chinese and German employees at IMS Gear. To get a better understanding of how the members of each culture approach a project, a project planning observation is conducted and the findings are compared.
Based on the results, different leadership styles are suggested.
Als Trend- und Meinungsführern in sozialen Netzwerken kommt Social Media Influencern eine wachsende Bedeutung zu. Bislang werden Influencer primär als Träger für Werbung und Vermarktung betrachtet. Die Kooperationsformen zwischen Unternehmen und Influencern werden jedoch zunehmend strategischer, langfristiger und diversifizierter. So gehen einige Unternehmen bereits enge Kooperationen mit Influencern ein und nutzen deren Expertise, Zielgruppen- und Trendkenntnisse für die Entwicklung und Optimierung von Produkten. In so genannten Produktpartnerschaften reicht die Zusammenarbeit gar bis zur gemeinsamen Entwicklung ganzer Produktlinien.
Diese Bachelorarbeit knüpft an die aktuellen Entwicklungen und Tendenzen im Bereich des Influencer Marketings an und untersucht, inwiefern eine Zusammenarbeit mit Social Media Influencern Potenzial für die Produktentwicklung und -optimierung eröffnet. Hierzu wurden nach einer anfänglichen Literaturrecherche qualitative und quantitative Daten erhoben.
Im ersten Schritt wurden anhand von Experteninterviews mit Branchenexperten aus Unternehmen und Agenturen aktuelle Kooperationsansätze, spezifische Merkmale sowie Mehrwerte und Schwierigkeiten von Produktentwicklungskooperationen mit Influencern herausgearbeitet. Auf Basis der Experteninterviews wurde im nächsten Schritt eine quantitative Untersuchung mit Social Media Influencern und Average Social Media Usern in Bezug zu bestimmten Fähigkeitsmerkmalen von innovativen Nutzern (Lead Usern) durchgeführt. Die Ergebnisse der Studien zeigen, dass Influencer tendenziell die untersuchten Merkmale innovativer Nutzer aufweisen und sich aus einer Zusammenarbeit großes Potenzial für die Produktentwicklung ergeben kann. Schlussendlich wurden aus den Ergebnissen Empfehlungen für Unternehmen und zukünftige Forschung abgeleitet.
Dem Informationsaustausch zwischen verschiedenen Abteilungen, den Kunden und den Lieferanten sämtlicher Unternehmungen, ob gewerblicher oder gemeinnütziger Art, kommt heutzutage in Anbetracht der ständig fortschreitenden Digitalisierung der Industrie eine zentrale Rolle in der strategischen Planung der Unternehmensentwicklung zu. Es besteht ein wachsender Bedarf an nachvollziehbaren und transparenten Informationsprozessen, sodass vor allem im Projektmanagement eine Grundlage für die Planung, Umsetzung und Kontrolle der Projekte gegeben ist. In Anbetracht dieser Entwicklungen befasst sich diese Bachelor-Thesis mit der Prozessanalyse im Projektmanagement hinsichtlich der Optimierung der Abläufe durch den Einsatz entsprechender Informationssysteme. Nach einer detaillierten Analyse des IST-Zustands der Prozesse im Projektmanagement der betrachteten gemeinnützigen Stiftung ist es das Ziel dieser Abschlussarbeit, einen SOLL-Zustand der Prozesse zu entwerfen und darzustellen. Auf der Basis dieser Analyse wird mithilfe definierter Anforderungen erörtert, ob und in wie fern zwei betrachtete, auf dem Markt etablierte Produkte die Bedürfnisse der Stiftung erfüllen oder ob es sinnvoller ist eine selbst entwickelte Lösung für die Zielerreichung einzusetzen. Die Ergebnisse dieser Erörterungen ergaben, dass die Anforderungen der Stiftung fast vollständig durch die Anwendung PROGRANTA erfüllt werden können, wobei der Bedarf an spezifischen Programmierungen und zusätzlichen Konfigurationen den Ausgangspunkt zur Diskussion liefert, ob nicht doch eine In-House-Lösung der Medialine Enterprise IT Solutions GmbH vorzuziehen wäre.
In 2018 the EU General Data Protection Regulation came into effect. Personal data has been protected in the European Union than nowhere else in the world. At the same time, China has become the largest e-commerce market in the world, overtaking the US. Moreover, the Chinese e-Commerce market still has growth potential since only 60% of the country´s population has internet access.
The purpose of this thesis is to research the question of whether electronic commerce is powerful in China due to low levels of data protection. First of all, this thesis is examining the main principles of Chinese data protection in comparison to Germany as a country with high data protection standards. Secondly, this work investigates the importance of personal data in electronic commerce. Thirdly, it intends to explain the development of Chinese online business. In the end, the key learnings will be presented.
This research uses statistical evaluation, literature, and legislative review to get a theoretical understanding of the matter. It uses various forms of market insights to understand the industry, the consumer, and the role of the Chinese regime.
The findings indicate that there is a correlation between the degree of data regulation and the quality of promotion. Personal data are not the only one critical success factor for the establishment of e-commerce.
Die Automobilindustrie ist im Wandel. Die vorliegende Arbeit konzentriert sich auf die umweltpolitischen, gesellschaftlichen und wirtschaftspolitischen Einflussfaktoren, die den Umstieg von Fahrzeugen mit Verbrennungsmotor auf Fahrzeuge mit nachhaltigeren, alternativen Antriebskonzepten mobilisieren. Die Elektrifizierung des Antriebsstrangs hat finanzielle Auswirkungen auf die Halter von batterieelektrischen Fahrzeugen, die in dieser Arbeit betrachtet werden.
Das Ziel der Bachelorthesis ist es, die Veränderung in der Cost of Ownership von Battery Electric Vehicles (BEV-Fahrzeugen) zu analysieren und deren Auswirkungen zur Sicherstellung der Wettbewerbsfähigkeit von Porsche Fahrzeugen zu identifizieren. Dazu werden die Cost of Ownership-Berechnungen des Porsche Taycan mit seinen direkten Wettbewerbern aus dem Premiumsegment aufgestellt und miteinander verglichen. Anhand weiterer Cost of Ownership-Bewertungen von Fahrzeugen mit batterieelektrischem Antrieb, hybridem Antrieb und konventionellem Verbrennungsmotor aus dem Kleinwagen- und Geländewagensegment, sind die beeinflussbaren Kostentreiber der Cost of Ownership-Komponenten Versicherungskosten und Instandhaltungskosten bei BEV-Fahrzeugen identifiziert worden.
Die Resultate der Cost of Ownership-Vergleiche sind für den technischen Aftersales der Porsche AG im Rahmen der Produktbeeinflussung von großer Bedeutung. Die Versicherungskosten, Wartungskosten und Verschleißreparaturkosten können optimal beeinflusst werden, um in den Unterhaltskosten die Sicherstellung von Porsche Fahrzeugen im Wettbewerbsumfeld zu gewährleisten.
The impact of human trust on business performance by the example of non-governmental organizations
(2020)
How important, scalable and influenceable is the factor trust for charities? This thesis deals with this question regarding social media appearances of three NGOs. Furthermore, it aims to capture the general state of trust of millennials in non-governmental organizations.
This work is predicated on extensive literature research, an online survey, a group discussion with millennials and an application of the HuTrust Model by mext consulting.
Findings indicate that the level of trust matters in different areas such as social media engagement rate and the willingness to donate money to an NGO
Allgeier ES has recently bought the company GES. This company focuses on software applications for the public sector. Therefore, the business model of GES differs from the business modell of Allgeier ES. Nevertheless, GES should be integrated into the reporting system of Allgeier under the name Business Unit Public Sector. In scope of this work the requirements for the reporting of the business unit public sector are identified. This thesis deals with the question how the theories of contribution margin accounting can be applied to improve the reporting of Allgeier ES, especially for the new Business Unit Public Sector. It also analyzes if a multi-level contribution margin accounting is necessary. The disadvantages of absorption costing are lined out together with the reason why contribution margin accounting might be the better choice to make short term business decisions. This thesis also describes how the calculation of the hourly cost rate affects the contribution margin for different reporting objects. The profit center and cost center structure also influences the contribution margin. Hence, in scope of this thesis, the effects of the profit and cost center structures on the contribution margin are lined out. This thesis also lines out how the multi-level contribution margin accounting can be applied on a profit center calculation. Additionally, there is a discussion if the company overhead should be allocated to the Business Unit. This Thesis considers the arguments against and for the allocation of company overhead.
In the past years, the German pension system has been experiencing severe pressure. Demographic changes and the resulting implications for the German labor market have forced various pension reforms and reduced overall pension benefits.
In recent years, researchers have developed various approaches to improve retirement schemes around the world. Apart from pension reforms, many of those approaches are based on recent findings within behavioral science – namely the nudge theory, which briefly stated holds that behavior of individuals can be influenced in a positive way without restricting freedom of choice. Within this thesis, findings and approaches have been applied to various parts of the German pension system, giving suggestions on how to overcome issues of insufficient participation and savings and unfavorable investments.
Next to the hypothetical benefit of applying nudging to the German pension system, the approaches are discussed with perspective to their controversy. In the context of cultural research, theoretical and practical approaches are assessed for applicability in Germany. Although they might provide a foundation for improvement, the approaches are critically examined regarding their acceptance and effectiveness within the German culture.
Online Controlled Experiment at Euranka Sàrl: Improvement of a/b testing by increasing sensitivity
(2020)
Web-facing companies and online businesses generate more revenue than before, and the internet is growing exponentially. Conversion rate optimization has become a hot topic among online marketers and online businesses. Giant data-driven companies like Google, Microsoft, or Bing are pioneers in this field and use their big data to optimize their websites and services with online controlled experiments, but still, facing pitfalls. For companies with smaller user numbers, running experiments with reliable and conclusive results is even a greater challenge. As it is a critical success factor for online businesses, the thesis deals with ways to improve online experimentation for companies with smaller user numbers by increasing the sensitivity of experiments based on information provided in whitepapers and conference findings of pioneers in the field. These methods and guidelines are applied to a practical case at Euranka Sàrl, an online affiliate marketer based in Lausanne, Switzerland.
Since its foundation in 1992, the English Premier League has been characterized by huge inflationary leaps in broadcasting rights fees and a steady increase in transfer expenditures of the twenty member clubs of the league.
By becoming a global brand with billions of people watching the live matches on TV, the Premier League has proven its status as the most successful sports league worldwide.
However, after analyzing the new broadcasting deal which will last until the year 2022 and the transfer fees spent during the last three seasons, the domestic TV market growth, as well as the increase in the average transfer fee spent by the Premier League clubs are very likely to reach their saturation level fairly soon.
While the new domestic TV deal results in less revenue for the clubs compared to the previous deal from 2016-2019, the value for the Premier League´s overseas broadcasting rights for 2019-2022 has risen by 35% given an increase in the number of games being sold for broadcast (Wigmore 2019).
In order words, the overseas broadcasting rights revenues will be the driving force in the future of the Premier League, as there is still a huge potential for the league to gain more money and therefore balance the loss from its saturated domestic TV market (Robinson und Clegg 2019).
Despite the good prospects of increasing international revenues, there is some criticism regarding the new business model. The new overseas-rights formula includes higher revenues for the Big Six of the Premier League, leading to an even greater injustice among the twenty member clubs.
It remains interesting to follow, if the Premier League will become an even stronger and more successful entity by the increase in international rights fees or if the increasing injustice will lead to a breakaway of the Big Six clubs from the poorer, smaller and less popular teams comparable to the situation in 1992, before the foundation of the Premier League.
Der Wirtschaftsboom in China der sich über die vergangenen Jahre beobachten ließ, hat dafür gesorgt, dass China global den wichtigsten und größten Markt für Automobilhersteller darstellt. In Bezug auf Volumen, Wachstum und Umsatz ist kein anderer Markt wie der chinesische Markt. Dadurch bietet er auch Besonderheiten, die kein anderer Markt bietet. Aus diesem Grund liegt es nahe, dass Trends sowie Veränderungen des Kaufverhaltens, der potentiellen Kunden genauestens beobachtet werden sollten, um langfristigen Erfolg zu garantieren, was eine Herausforderung für Automobilhersteller und deren Produktportfolio, sowie Marketingmaßnahmen bedeuten kann. In dieser Arbeit werden die aktuellen Trends im chinesischen Automarkt und das daraus resultierende Konsumentenverhalten untersucht. Um dies zu analysieren wurde eine Umfrage durchgeführt. Die Ergebnisse der Umfrage zeigen unter Anderem, dass als klassisch zu bezeichnenden Faktoren immer noch einen hohen Stellenwert für chinesische Kunden haben und deutsche Marken auch unter jüngeren Generationen, Vorrang vor landeseigenen Marken haben. Aber auch Trends zur Elektromobilität, Car-Hailing Diensten und Onlinekonnektivität ließen sich feststellen.
Der Fachkräftemangel. Eines der zentralen, arbeitsmarkpolitischen Themen der letzten Jahre. Das Fachkräfteeinwanderungsgesetz, welches am 1. März 2020 in Kraft treten wird, eröffnet neue Möglichkeiten. Künftig werden auch Fachkräfte aus Nicht-EU-Ländern mit einer beruflichen - nicht zwingend akademischen - Ausbildung leichter nach Deutschland einreisen können, um hier zu arbeiten. Die große Frage ist, ob sich mit dem Gesetz tatsächlich aktuell bestehende und zukünftige Missstände beheben lassen. Die vorliegende Abschlussarbeit untersucht den Gesetzesentwurf am Beispiel der Handwerksberufe im Landkreis Konstanz, und analysiert welche Erfolge zu erwarten sind und wo das Gesetz an seine Grenzen stößt.
The endowment effect shows that selling prices are higher than buying prices (Kahneman et al. 1990). This paper wants to answer the question whether the endowment effect can be reversed and the value perception for the sellers can be lower than the one of the customers. To answer the question two studies were executed where sellers and customers were asked to tell their willingness to pay or rather their willingness to accept. The product for the studies was a wedding dance course, customers were potential participants, sellers the dance schools/ teachers offering the course.
The results show that customers were willing to pay a much higher price than what sellers found was as an appropriate price. Sellers were accepting a much lower price. The endowment effect was reversed for this product. Reasons were the high involvement of the customer and the missing loss aversion on the part of the seller. However, the reasons show that it might not be possible to reverse the endowment effect for every product on the market.
Analyse der Einflussfaktoren auf die Zulassungen von privaten Personenkraftwagen in Deutschland
(2020)
Emissionen sind zu einem kontroversen Thema im Straßenverkehr avanciert, wodurch die Zulassungen von privaten Personenkraftwagen beeinflusst werden. Neben Emissionen beeinflussen weitere Faktoren die Zulassungen, wie Urbanisierung und Car-Sharing- Angebote. Die vorliegende Bachelorarbeit untersucht, wie sich aktuelle Einflussfaktoren auf die Zulassungen privater Personenkraftwagen in Deutschland auswirken. Des Weiteren wird untersucht, welche Auswirkungen Restriktionen infolge von Emissionszielen auf herkömmliche Personenkraftwagen mit Verbrennungsmotoren haben. Restriktionen in Kombination mit industriellen Innovationen, gaben den Anstoß für die Einführung von Elektromotoren. Ziel ist es, den Stellenwert des Personenkraftwagens in Deutschland zu bewerten und Einflussfaktoren auf die Zulassungen nach Motorart zu analysieren. Aktuelle verkehrsbezogene Trends wurden recherchiert und mit Hilfe von aktuellen quantitativen sowie qualitativen Studien evaluiert. Die Ergebnisse geben Auskunft darüber, welche Faktoren die Zulassungen insgesamt und von Elektroautos beeinflussen und welche dieser Faktoren eine Auswirkung die nachhaltige Entwicklung des Personenverkehrs haben.
Glutenfreie Produkte haben in der Lebensmittelindustrie eine große Bedeutung erlangt. Die vorliegende Arbeit untersucht, ob glutenfreie Produkte in Indien lediglich im Trend sind oder eine langanhaltende Produktetablierung möglich ist.
Für die Untersuchung wurden zunächst die Krankheiten, die mit den glutenfreien Produkten in Verbindung stehen definiert. Anschließend, wurde der glutenfreie Markt weltweit sowie in Indien analysiert. Außerdem, wurde die Entstehung der Trends und die mit den glutenfreien Produkten zusammenhängende Trends veranschaulicht. Zum Schluss, wurde eine Online-Umfrage für in Indien lebende Personen durchgeführt. Die Ergebnisse der Literaturanalyse und der Studie zeigen, dass der glutenfreie Markt in Indien das Potenzial hat die glutenfreien Produkte langfristig zu etablieren.
Die heutige globale Umweltproblematik ist ein Phänomen, welches in unserer Gesellschaft zunehmend eine zentrale Rolle spielt. Aufgrund der Bedrohung der Lebenssicherheit, der Lebensmittelversorgung sowie der Ressourcenknappheit auf unserem Planeten, ist es notwendig die Herausforderungen des Klimawandels zu bewältigen. Unternehmen stehen hierbei als Mitverursacher ebenso in der Verantwortung dieser Problematik. Ihr Beitrag zum Klimaschutz trägt zu einer wichtigen positiven Entwicklung bei. Wie kann ein Unternehmen der Verantwortung für die Bewältigung des Klimawandels nachkommen? Was wird dafür benötigt? Die vorliegende Arbeit analysiert im ersten Schritt die Anwendung des Systems des Carbon Accountings für eine Unternehmung und legt einen speziellen Fokus auf die Methode der freiwilligen Kompensation. Hierzu werden Kriterien untersucht, welche für die Auswahl eines qualitativen Klimaschutzprojektes entscheidend sind. Abschließend wird am Beispiel des Schweizer Unternehmens Holle baby food AG ein regionales Klimaschutzprojekt, welches in das bestehende Kompensationsportfolio aufgenommen werden soll, analysiert und bewertet. Die Methodik dieser Arbeit basiert auf theoretischen Konzeptionen, woraus anschließend Handlungsempfehlungen erarbeitet werden. Die Herangehensweise und Gegebenheiten eines Unternehmens spielen bei der Anwendung des Carbon Accountings sowie der freiwilligen Kompensation eine entscheidende Rolle. Aufgrund nicht eindeutig definierter gesetzlicher Regelungen im Bereich der freiwilligen Kompensation wird Unternehmen empfohlen, sich an folgenden Kriterien zu orientieren: Zusätzlichkeit, Vermeidung von Doppelzählung, Standards und Zertifizierungen, Preise, soziale sowie nachhaltige Aspekte und Transparenz. Das regionale Kompensationsprojekt der Holle baby food AG erfüllt diese Kriterien. Dennoch ist es unabdingbar wichtig, dass sich das Unternehmen darüber hinaus mit der konkreten Minderung und Vermeidung der Treibhausgase im eigenen Wertschöpfungsprozess beschäftigt.
The field of Global Mobility is becoming more varied and complex than in past years. More and more companies operating at an international level, are realizing that the handling of international assignments cannot remain the same as it was handled at its origin. Many corporations that have already recognized this, have implemented Global Mobility Departments or at least GM representatives within their organizational structure. However, there are also enterprises that due to different reasons for example, the absence of the required resources, are not able to do so. These companies tend to handle international assignments on a case by case basis, which can lead to a handful of obstacles, especially when dealing with long-term assignments.
In recent years the field of International Human Resource Management has been experiencing a shift, from the long-term assignments to a short-term assignment variety. Nevertheless, there are various reasons why some companies can still not completely replace this kind of assignments. For this reason, it is vital for companies that do not have either the necessary requirements or demand for introducing a GM department, to manage these more efficiently.
This thesis examines the use of checklists as a viable method for managing long-term assignments. The findings were applied to the current case of Liebherr Aerospace Lindenberg, regarding their strategy for traditional assignments. Results show that implementing a tool, like a simple checklist, can help to ease many challenges of managing traditional assignments. Companies that share similarities with Liebherr could apply this method and adjust it to its own situation, goals and resources.
Die Arbeitswelt wird zunehmend dynamischer und komplexer und was heute noch als neu gilt könnte morgen schon wieder veraltet sein. Im Rahmen dieser Ausarbeitung wird eine Bestandsaufnahme der drei Bereiche Führung-/Organisationstheorie, Digitaler Wandel und der Wertewandel erfasst und die aus jedem Bereich resultierenden Implikationen für Unternehmen und Führungskräfte ermittelt. Dabei wird in der Führungstheorie besonders der Ansatz der Ambidextrie-Führung betrachtet, dessen Modell der gleichzeitigen Ausrichtung eines Unternehmens auf explorative und exploitative Aktivitäten, in den letzten Jahren große Zustimmung erfahren hat. Um die praktische Umsetzung des theoretischen Konzepts der Ambidextrie-Führung untersuchen zu können wurden dabei die beiden Führungsstile der Transformationalen- und der Transaktionalen Führung auf die Aktivitätenfelder der Exploration und Exploitation übertragen. Damit Unternehmen und Führungskräfte einer ganzheitlichen Mitarbeiterführung nachgehen können und dadurch die wahrgenommene Qualität der Führung steigern ist ein holistisches Verständnis aller drei Bereiche notwendig.
A growing population, climate change, animal welfare and health concerns are issues with increasing relevance. They draw attention to new technologies that focus on more sustainable and healthier solutions. This thesis analyses the market of meat substitutes with the aim of getting a deeper understanding of the market drivers, what contributes to consumer acceptance and a successful market positioning. The focus lies on the factors that make meat substitutes successful alternatives in Germany.
The research includes previous literature, expert interviews and a marketing mix analysis. The secondary literature is used to introduce the topic, to analyse the market drivers and to gain insights into consumer food choice behaviour, whereas the expert interviews focus on market assessment and effective company positioning. The marketing-mix analysis is conducted on the basis of purchased meat substitute products which are compared to regular meat products. The researcher included a place analysis that takes the entire German market into account, as well as a promotional analysis that highlights effective marketing strategies.
Based on the findings of the thesis, it can be concluded that animal welfare, sustainability and health trends are major drivers of meat substitutes. The market is expanding and has great future potential. However, large scale consumer acceptance is highly dependent on the preferred sensory properties such as authentic taste and texture, as well as a product variety that meets German consumer preferences. All in all, the promotion of meat replacement products should focus on a combination of benefits that include both functional and emotional aspects.
This thesis assesses whether a momentum strategy, which buys past winner and sells past loser stocks, implemented in the German stock market yields positive returns. Additionally, it provides an evaluation of potential sources and implications to stock market efficiency. The findings indicate that momentum profits are on average positive and significant in a time period between 1999 and 2018 and that these profits, in general, seem to contradict the efficient market theory. Hence, after a review of behavioral finance models, these profits seem to be due to inefficient price reactions to new firm-specific news. Despite their strong positive average returns, momentum strategies yield significant negative returns which occur in times of market reversal after panic states and crashes.
Sustainable product offerings in food retailing have been increasing in the last years, making their way from specialized stores to mainstream food retail stores. It is the case of Germany in which sustainable food products are found in many retailing channels, even discounters. Many pieces of research have been focusing on the bio- and fair-trade labels effect on consumers' behavior, and increased interest has been put in the effect it has regarding WTP towards food products. These studies tend to conclude in a higher WTP towards sustainable labeled food products. However, the studies focus only on the valuation of the product qualities and leave the retailer format aside, which is the location where the product and the labels are being displayed and evaluated by the customer. This research will focus on assessing if the retailer format influences consumers WTP towards bio and fair-trade labels in the German food retail market. In total, 400 randomly selected participants answered one of four surveys regarding WTP towards food products in different retailer formats. Two retailer formats are considered discounters and supermarkets. This research analyses if the labels are performing adequately throughout all food retailing formats in order to provide valuable information for the future of sustainable consumption and regulation. In the end, we cannot conclude a statistically significant difference through the analysis of variance of the means of the label performance in both retailer formats.
The aim of this paper is to show different possible solutions by using a practical example, which lead to cost reduction in the logistics area. The thesis was examined whether a consolidation of external warehouses would lead to synergy effects which would result in cost reduction. For this purpose, target sizes were identified from the historical data of the company MS Powertrain Technologie GmbH and a growth forecast and a warehousing concept was developed on the basis of these target sizes.
The thesis was confirmed in the course of the work and different variants for cost reduction could be developed. After evaluating the possible solutions, a recommendation for action was drawn up for MS Powertrain Technolgie GmbH. This can be divided into operational interim solutions and a strategic concept.
This thesis deals with the determination of decision criteria for the development of a fixed-floating mix for non-financial firms and applies them to the example of Heineken.
Existing literature fails to offer a clear guidance on how to approach the fixed-floating decision. Managerial incentives, leverage, the availability of natural hedges, firm liquidity and the shape of the yield curve are frequently mentioned as factors influencing the fixed-floating mix of non-financial firms. I analyse a theoretical approach to constructing the fixed-floating mix and depict the difficulties that such a model based on historical data has in the current interest rate environment.
Conducting a peer group analysis, I study the trends in interest rate risk management in the brewery and alcoholic beverages industry. A clear tendency of the firms in the sample to maintain a high percentage of debt with fixed interest rates is visible. Furthermore, I analyse the risk-return trade-off and conclude that the importance of the fixed-floating split decision for the individual firm depends mainly on leverage and the firm’s capability to absorb volatility in interest expenses, measured by interest coverage.
Additionally, I determine leverage, the level of interest rates, the shape of the yield curve and the comparison to a core peer group as decision criteria Heineken should apply when reconsidering its fixed-floating mix in place. The analysis of these criteria leads to the conclusion that the current interest rate environment, financial metrics of Heineken and the comparison to a core peer group justify having a high percentage of debt with fixed interest rates and can even trigger Heineken to further increase the fixed portion of its debt.
In a fast-evolving world, technological innovations can disrupt existing processes and behaviors. The rising trend of digital collaboration brings new possibilities through technology and can have a significant impact on organizations and their employees. But during the implementation, decision makers tend to focus on the IT-part, leaving their employees with a new application with a broad range of functions which they don’t know what to do with. The new tool also can have complex implications on the way of working and must be learnt from the technical side. This results in the question, whether an individual end-user activation with a comprehensive change management and learning activities would be necessary for the implementation, which will be answered in this thesis “Collaboration technologies in DAX30 companies - How important is a targeted end-user activation during and after the implementation of Microsoft Teams and Co.?”. In order to cover the different aspects of a targeted end user activation the topic was split up into three research questions: 1. How should the skills and attitudes of employees change, so that collaboration technologies are used effectively? 2. What factors need to be considered in the change management for sustainable activation? 3. What is the ideal design of learning formats for an end-user activation?
To answer these research questions in a well-founded and valid way, the method of expert interviews was chosen after an extensive literature search. Therefore, 3 experts from this field were interviewed on the topic and the collected qualitative data critically analyzed on the knowledge basis of the literature. Also, this thesis is written in collaboration with the company Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft, which provided information on the topic and experience of experts.
The results can be used for organizations to decide on relevance and the way and strategy of implementing a new collaboration technology. They showed, that an implementation can be very complex and that many aspects should be considered for the employees to be able to work effectively with the new technology. Most important is an user centric approach with the needs and expectations of the affected employees at its core, which should be individually developed after a careful analysis of each organization. The skills and attitude toward a new way of collaborating, the mentality in communicating and sharing culture of exchanging work and results should be applied by the employees in order to work effectively. Therefore, a targeted end-user activation is highly recommended during and after the implementation of the new technology.
The People’s Republic of China has now been a popular target of foreign investments for years as its continuous economic growth makes it one of the most promising markets of the future. While during the last decades, international corporations held a dominant position over native firms, in recent years operating on eye level has increased in importance due to China’s growing economic power. Because of the tradition loaded past of the country and the fundamental differences compared to most western cultures, frequently even multinational companies struggle to cope with the diverse cultural influences. Amongst those various cultural concepts, the term guanxi in particular attracts the attention of the western business world. While guanxi constitutes a fundamental part of Chinese everyday life, in the western world it is often associated with corruption and unethical business practices. This work aims to reduce cultural misunderstandings on the side of western firms and help create a deeper understanding for fundamental principles of Chinese networks. The question on which this paper is based on was which role guanxi plays in modern Chinese society and how western companies may capitalize on this concept. After examining the relevant literature as well as conducting two expert interviews, it shows how guanxi has been influencing the Chinese way of life for centuries and is still relevant in today’s Chinese business world. Form Human Resource Management to mobilizing financial resources, the success of a business in China is often closely linked to a company’s ability to manage guanxi. Therefore it is recommended for western firms to not only gain a deeper understanding of the concept of guanxi and its underlaying principles, but also actively invest in their own guanxi-network.
The following bachelor thesis with the title “Accounting of financial instruments according to IFRS 9 with an analysis of first time adoption effects for companies at the DAX, MDAX and SDAX stock exchanges” is focusing on the theoretical basics of accounting for financial instruments according to the newly implemented IFRS 9 and delivers a comprehensive analysis of first time adoption effects for companies who are listed at the three major stock exchanges in Germany. Therefore, the first part of the thesis contains the theoretical guidelines around all IFRS and IAS standards which are connected to financial instruments as well as deep dive in the new accounting rules according to IFRS 9. The second part of the thesis comprises an empirical research with a defined analysis area of changes in equity, financial assets and KPI`s. The research took place for a sample of 92 companies and is based on the annual reports for the fiscal year 2018.
In general, the empirical research shows neither on index nor on field level a material impact on the analysed areas.
Vor dem Hintergrund der voranschreitenden Digitalisierung sind die Mitarbeitenden und ihr Wissen integral für die erfolgreiche Umsetzung einer digitalen Strategie in einem Unternehmen. Erschwerend kommt hinzu, dass im Zuge des Fachkräftemangels es insbesondere regionalen und ländlichen Unternehmen schwerfällt, talentierte Mitarbeitende einzustellen und langfristig zu binden. Die vorliegende Bachelorarbeit befasst sich mit dem ersten Schritt der Kompetenzbildung im Rahmen einer Führungskräfteentwicklung in der Firma Dunkermotoren GmbH: der Identifikation von Talenten. Ziel der Arbeit ist es, ein gesamtheitliches Konzept zur objektiven Talentidentifikation zu entwerfen, um die richtigen Talente anschließend in Entwicklungsprogrammen und Talentpools weiterzuführen. Hierzu wurden verschiedene Instrumente der Talentidentifikation analysiert und auf ihre Umsetzbarkeit in der Dunkermotoren GmbH geprüft. Basis der Analyse bildeten qualitative Interviews mit Führungskräften verschiedener Fachbereiche der Dunkermotoren GmbH sowie des Mutterkonzerns AMETEK, Inc.
With the increasing environmental awareness and governmental regulations aimed at reduction of CO2 emissions car manufacturers who produce vehicles powered by diesel, or petrol engines, start to develop and produce electric vehicles in order to stay competitive in the market. However, not only conventional car manufacturers who have been successfully operating in the market for many years and do not want to lose their leading position because of this trend but also other companies and start-ups are trying to enter this industry or are already operating in the electric vehicle market. This raise the question whether the business models of the conventional car manufacturers are suitable for achieving success in the electric vehicles market.
This bachelor thesis compares the business models of the BMW Group and Tesla, Inc. in order to identify the differences between the business models of a conventional vehicle manufacturer and an electric vehicle manufacturer. Moreover, it examines the cost structure of both companies and reveals the differences.
Die Relevanz von Photovoltaikanlagen nimmt unter anderem aufgrund der Folgen des Klimawandels stetig zu. Deshalb hat die EGT Energievertrieb GmbH das Klimaretter-Paket, bestehend aus Photovoltaikanlage und Speicher, auf den Markt gebracht. Momentan wird dieses Paket im Netzgebiet der EGT angeboten. Um mehr Umsätze generieren zu können, soll der Vertrieb auf Deutschland ausgeweitet werden.
Ziel dieser Arbeit ist es eine Vertriebsstrategie für den deutschlandweiten Vertrieb des Klimaretter-Pakets zu entwickeln. Dazu werden folgende Forschungsfragen gestellt: Was sind mögliche Vertriebskanäle und Kommunikationsstrategien für das Klimaretter-Paket? und Welche Strategie ist die passendste für den deutschlandweiten Vertrieb des Klimaretter-Pakets?
Um diese zu beantworten, werden der Zielmarkt, die aktuelle Marktsituation, sowie Mitbewerber beleuchtet. Dies beachtend werden mögliche Vertriebskanäle und Kommunikationsstrategien vorgestellt und anschließend bewertet. Hierbei stellen soziale Medien, gefolgt vom Suchmaschinenmarketing und dem Radio die beste Möglichkeit dar. Diesen folgend repräsentieren die eigenen Vertriebsmitarbeiter, E-Mailing und Display Marketing weitere Alternativen.
Damit der größtmögliche Erfolg für die EGT erzielt werden kann, wird vorgeschlagen eine Mehrkanal-Strategie bestehend aus Sozialen Medien, Suchmaschinenoptimierung, Radiowerbung und eigenen Vertriebsmitarbeitern zu implementieren.
Diese Bachelorarbeit handelt von einem kollegialen Wissenstransfer-Programm, in welchem ein künftiger Expatriate sowie ein Repatriate ihr Wissen austauschen. Das zugrundeliegende Interesse dieser Bachelorarbeit liegt darin, zu erforschen, welche Elemente dieses neuartige Konzept beinhaltet und wie es in Unternehmen eingeführt werden kann. In der Unternehmenspraxis angewandt, stellt sich für die Unternehmensberatung Deloitte die Frage, ob die Rahmenbedingungen gegeben sind, ein solches Programm zu implementieren und welche Maßnahmen ergriffen werden müssen, um eine Integration in den Unternehmensalltag zu ermöglichen.
Durch eine Analyse der aktuellen Situation der Ex- und Repatriation wird der kollegiale Wissenstransfer mit dem Entsendungsprozess verknüpft. Anhand einer Literaturrecherche werden bestehende Methoden betrachtet und bewertet, sowie ausgewählt, welche für diesen neuartigen Ansatz am zielführendsten sind. Mithilfe von Experteninterviews mit der Global Mobility, Talent Mobility und Knowledge Management Abteilung sowie einem Expatriate des Beratungsunternehmens und zwei Haufe Akademie Mitarbeitern wird der erarbeitete Soll-Zustand der Rahmenbedingungen mit dem Ist-Zustand von Deloitte abgeglichen.
Das Ergebnis dieser Arbeit ist die Gestaltung eines ganzheitlichen, innerbetrieblichen und kollegialen Wissenstransfer-Programmes zwischen Repatriates und künftigen Expatriates durch die Auswahl der Begrifflichkeit und die Definition grundlegender Methoden, Zuständigkeiten, Phasen sowie Rahmenbedingungen. Das Resultat der Analyse zur Integration in dem Beratungsunternehmen lautet, dass vor einer Einführung des konzipierten Programmes zuvor Maßnahmen ergriffen werden müssen, um die Rahmenbedingungen zu optimieren oder das Konzept angepasst werden muss. Bei einem Fortbestehen des Status quo scheitert das Programm sowohl an institutionellen als auch individuellen Faktoren.
Die tiefgreifende digitale Transformation von Wirtschaft und Gesellschaft stellt Unternehmen und insbesondere deren Controlling vor Herausforderungen. Als Teillösung für den Umgang mit diesen Veränderungen wird in dieser Bachelorarbeit eine Anwendung von Predictive Analytics im Controlling untersucht. Die Anwendung wird geprüft, um zu bestimmen, in welchen Bereichen und unter welchen Bedingungen es durchführbar ist, um anschließend beurteilen zu können, ob das Verfahren praktisch anwendbar erscheint. Das Vorgehen beruht auf einer deduktiven Methode und soll durch logische Verknüpfung Rückschlüsse auf die gewünschten Elemente ermöglichen. Als Ergebnis dieser Arbeit wurde eindeutig festgestellt, dass das Verfahren im Controlling anwendbar ist und in den unter-suchten Bereichen deutlich effektivere Prozesse ermöglicht.
Nowadays, almost every country in the world classifies cannabis as illegal, nevertheless it is still the most consumed illicit substance in the world. Up until 2019, only two countries worldwide have legalized cannabis completely at national level. In more than 25 countries, cannabis has a partial legal and social accepted status.
While medicinal cannabis was legalized in Germany in 2017, recreational cannabis remains illegal in Germany as per today. The very conservative estimated market value for the German illegal cannabis market is approx. 2.3 billion Euros. Assuming that legalization of recreational cannabis will capitalize the entire or even a major part of the black market of cannabis, the German government would benefit from significant additional tax revenue.
From a political point of view, today there is still a vehement controversy about the legalization of cannabis in Germany. However, experts predict legalization of recreational cannabis in several European countries within the next three to ten years.
Under the assumption that cannabis will be legalized in Germany, sustainable business models were defined within the context of this assignment. As part of this exploratory study, two experts of the cannabis industry were interviewed. On the base of a qualitative content analysis as well as extensive research sustainable business models were defined and evaluated. As a result of the study, a comprehensive recommendation of action was developed.
A response to the Global Financial Crisis was the introduction of the Basel III regulatory requirements. The newly adapted Basel accord should incorporate lessons learned such as the need for counteracting the procyclicality of the previous Basel II regulation and the missing liquidity and leverage standards. Spain, however, had already implemented a countercyclical macroprudential instrument as well as granular credit register, for monitoring unfavourable credit developments before this regulation and was still not able to mitigate the double-tip recession that started in 2008.
Therefore, this thesis discusses the financial stability protection potential of macroprudential instruments like the ones implemented with Basel III and macroprudential statistic such as the new credit register AnaCredit. Spain has been taken as an empirical example for examining the instruments’ efficiency due to the pioneering steps towards macroprudential measures.
The results show that Spain had already implemented very useful measures which definitely have the potential of contributing to financial soundness. The amendment to the efficiency of these measures is the prerequisite of continuous improvement and complementary policy actions. Otherwise excessive credit growth developments, which can initiate financial instability, cannot be detected or controlled sufficiently as it was the case in Spain.
The limitation to this analysis is the need for further observation of the developments in the Euro system. This is important especially for the Liquidity and Leverage components of Basel III, as there have not been similar measures implemented in Spain. In the future it has to be monitored if the Basel III instruments and AnaCredit actually detect the vulnerabilities before a systemic collapse or whether the financial development of the countries remains similar to the Spanish development.
Microfinance and The Empowerment of Women "A self-sustainable approach towards gender equality"
(2020)
Women have always been a victim of injustice, inequality, and the domination of men all over the world and still today, women are being deprived of developmental, financial or educational opportunities.
The empowerment of women is one of the most challenging goals the world is trying to achieve in terms of development.
The goal of this thesis is to give an overview of the role of microfinance in the empowerment of women, discover whether microfinance is a self-sustainable approach towards gender equality and examine how microfinance institutions are able to provide financial services to people, who are defined as unbankable by commercial banks.
Therefore, the business concepts of microfinance institutions, as well as their impacts on borrowers, especially women, are analyzed by taking a qualitative secondary data approach.
The results show that MFIs can successfully substitute financially valuable collateral by issuing loans to interdependent borrowing groups.
Furthermore, microfinance shows significant positive impacts on the financial and non-financial empowerment of women, although they are facing tough challenges to get access to women in patriarchal structures, targeting the poorest of the poor and still remain self-sustainable.
Successful examples, such as the Grameen Bank in Bangladesh show the possibilities of microfinance.
However, further research has to be conducted regarding the customer base of successful MFIs, that do not have to rely on external financial aid.
Analyzing the customer base can verify that those MFIs are not just successful because their target group shifted to wealthier borrowers, demanding higher loan amounts. Though customer data is confidential and therefore challenging to access.