Open Access

New product development is essential for a company to grow and sustain itself. Usability testing is a crucial part of the new product development process, and it helps reduce product uncertainty and market failure. There are many methods available and they vary depending on the product development phase. This thesis focuses on methods used in the deployment phase, which is the final stage before mass production. The methods used differ subjecting to different customers. A number of studies have suggested that marketing and sales should vary when the nature of customer differs. However, only a few studies focus on how the nature of customer influences new product testing. This research compares the involvement of B2B and B2C customers during the product innovation testing phase. The comparison has been subcategorised into four smaller hypotheses. First, the methodologies used, such as virtual prototype testing, field testing, lab usability testing, and more, are discussed whether companies use them differently according to customers' nature. Second, the process of identifying and recruiting testers is examined. Third, testers' qualification is analysed, whether participants are ordinary users or professionals or companies prefer a mixture of both. Last, the sample size, which is simply the amount of testers who participated in the usability test.

XXXXXXXX, according to XXXXXXXX is a disruptive technology. This technology offers producers several advantages, such as more efficient and sustainable production, as well as cost savings and process optimization. Many producers are under increasing pressure to adapt their production in the long run tothe fast-growing technological standards andincreasing worldwide environmental consciousness. They are now facing the challenge of maintaining their competitive advantage in the medium to long run. Unfortunately, mostcompanies are not familiar with the new XXXXXXXX and XXXXXXXX might encounter rejection. Therefore, it is necessary to understand what actions need to be taken to convince a potential customer in the B2B relationship of the new technology. For this purpose, the following research question is posed: Which strategy supports the market entry of XXXXXXXX printing applications?-The impact of XXXXXXXX on technology introduction. To answer the research question, results were compiled on the basis of a literature research and an online survey on customer needs in décor baseboards and in vehicle interior design. The research and the survey show, that decisions are always based on an emotional basis. In addition, information which is communicated several times and on different sensory levels, is better absorbed. The aspects sustainability, cost savings, individualization, waiting times and competent consultation play a central role for customers. Moreover, an economic challenge is crystallizing due to the Covid-19 crisis. As a result, the focus should be on emotionalizing and dramatizing the content when presenting the new XXXXXXXX technology. Here, the customer’s wishes should be included, and a personal connection should be built up as well as strong emotions evoked. This enables the creation of a very good customer experience, which is essential for decision-taking. In addition, the communication should take place on all sensory levels to provide the potential customer a multisensory experience. In order to better implement the proposed actions, it is recommended to meet the customer at a trade fair or in the XXXXXXXX building.The correct use of the proposed actions will help XXXXXXXX to successfully convince the potential customer of XXXXXXXX.

Die voranschreitende Globalisierung führt zu einer staatsübergreifenden Verschmelzung von Märkten, wodurch eine internationale Steuerplanung notwendig wird. Konzerne verlagern ihre Funktionen in das Ausland und gleichzeitig werden steuerrechtliche Anforderungen verschärft. Zusätzliche Vorschriften werden implementiert, um Gewinnverkürzungen oder Gewinnverlagerungen einzuschränken und um die Gefahr einer Doppelbesteuerung zu verringern. Neue Auflagen führen allerdings zu Zielkonflikten, was für Unternehmensgruppen steuerrechtliche Risiken und erhöhten administrativen Aufwand bedeutet. Mittelgroße international tätige Familienunternehmen wie die BLOCK Transformatoren-Elektronik GmbH stoßen dabei vermehrt auf Probleme und Unsicherheiten entstehen bei der Umsetzung von steuerrechtlichen Anforderungen, welche durch Betriebsprüfungen angestoßen werden. Die Motivation dieser Thesis ist demzufolge, sich ändernde unternehmensspezifische Anforderungen an ein Verrechnungspreissystem zur Vergütung von europäischen Konzern-Vertriebsgesellschaften in Einklang mit steuerrechtlichen Vorgaben zu bringen. Das aktuell angewandte System wird dabei hinterfragt und es wird untersucht, ob eine geeignetere Verrechnungspreismethode für den vorliegenden Sachverhalt identifiziert und angewandt werden kann und dabei dem rechtlichen Rahmen gerecht wird. Auf die Definition des Sachverhaltes folgt eine Vergleichbarkeitsanalyse, welche eine Funktions- und Risikoanalyse der beteiligten Unternehmen, eine Untersuchung und Prüfung der betriebswirtschaftlichen Anwendbarkeit der vom Gesetzgeber zugelassenen Verrechnungspreismethoden und eine steuerrechtliche Überprüfung der potentiellen Methoden beinhaltet. Als Ergebnis der Forschung wurden bei der aktuell angewandten Verrechnungspreismethode wesentliche Risiken und Probleme bei langfristiger Anwendung festgestellt. Des Weiteren wurde eine Methode identifiziert, welche in der Unternehmenspraxis anwendbar ist, den unternehmensspezifischen Anforderungen entspricht und steuerrechtlichen Anforderungen gerecht wird. Durch eine Umstrukturierung könnten die europäischen Vertriebsgesellschaften regelkonform vergütet und eine Planung und Kontrolle der Standorte eingeführt werden.

In 2013 China's President Xi Jinping announced a new project. In his vision, the Belt and Road Initiative (BRI) creates and opens trade routes between China and western countries, mostly the Middle East, Central Asia, Afrika, and Europe, via maritime and land routes. These trade corridors should establish and improve trade relationships often by high investments in the infrastructure. The motivation behind the initiative is manifold. On the one hand, China wants to become more independent from the Western industrialized countries by building a new economic system. On the other hand, it wants to consolidate and expand its geopolitical influence. China's state-owned banks have been the largest investors in the Belt and Road Initiative so far, but China has also been able to attract major EU countries such as Germany, France, the UK, and others to jointly establish the Asian Infrastructure Investment Bank (AIIB) and invest in BRI projects through it. Although German companies are hoping to participate in the Belt and Road because they expect significant economic benefits, the German government is refraining from concluding an agreement with China for the time being. The EU is somewhat skeptical about the initiative, but no sanctions or interventions have been taken from its side so far. Yet, the EU is split, and countries such as Greece or Italy have already signed an agreement with China and thus received financial support for their infrastructure. This bachelor thesis explains the Belt and Road Initiative in detail, tries to highlight the motives behind it and illustrates the impact the Belt and Road Initiative has on Germany and the EU and which implications this has for the German economy.

Der Digitalisierung oder digitalen Transformation von Unternehmen wird zunehmend eine wichtige Bedeutung attestiert. Die Prinzipien des Lean Managements werden in einem ähnlichen Ausmaß oftmals gelobt und von einer wachsenden Anzahl an Entscheidungsträgern eingeführt und umgesetzt. Beide Phänomene haben gemeinsam, dass sie einerseits Zeit- und Effizienzgewinne versprechen und andererseits eine – wie bei größeren Veränderungen innerhalb einer Organisation üblich – Inklusion der Betroffenen benötigen, um vorrangig langfristige Erfolge vorweisen zu können. Diese Bachelorarbeit setzt an diese Ähnlichkeiten im Bereich des Lean Managements und der Digitalisierung an und untersucht zudem, inwiefern eine Integration der Belegschaft eines Unternehmens vonnöten ist. Hierbei wird der Fokus auf die Abläufe im Vertrieb gesetzt. Nachdem eine Klärung der grundsätzlichen Terminologie vorgenommen und der entsprechende wissenschaftliche Stand aufgezeigt wurde, folgte eine Auswertung qualitativer und quantitativer Daten, die im Rahmen einer Umfrage der betrachteten Firma erhoben wurden. Anschließend wurde untersucht, wie ein Lean Office durch eine strategische Digitalisierung erreicht werden kann und ob dies profitabel sein kann. Abschließend wurden anhand der Erkenntnisse Empfehlungen an andere KMU sowie offene Forschungsfragen abgeleitet.

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.