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Hubert Burda Media ist ein international agierendes Medienunternehmen, das unter anderem in den Segmenten Woman, Luxury Lifestyle, Living und Food aktiv ist. Das Unternehmen befindet sich auf Expansionskurs und ist dabei bestrebt, neben dem Ausbau weiterer Geschäftsfelder (z.B. Digital), sein Wachstumspotenzial durch Internationalisierungsaktivitäten bestehender Zeitschriftentitel in anderen Märkten auszuschöpfen.
Die Koch- und Genusszeitschrift SAVEURS wird vom Burda Verlag Editions Hubert Burda Media in Paris publiziert und wurde bereits in Russland und Deutschland lanciert. Nach der Einführung der Zeitschrift auf anderen Märkten außerhalb des Heimatmarktes, soll das Potential für eine erfolgreiche Einführung auf dem brasilianischen Markt untersucht werden.
Numerous, if not all, companies are faced with the very same challenge: To train their employees and to qualify them regarding ever new topics. But whilst enterprises are already cooperating in other business areas for quite some time, they do not (yet) share training materials treating the same topical areas. This thesis approaches this issue and thereby takes the first step in developing research on cross-company Content Sharing. This means the sharing of training materials between businesses. More specifically, the paper examines the question how the success of such a cooperation can be measured, to which extent success is likely to be achieved and how it can be developed. The work’s basis is formed by the scientific knowledge on inter-organizational cooperations and on learning objects. Starting from this point in-depth literature analysis and expert interviews were carried out. This resulted in the creation of the Evaluation-Criteria Framework for Content Sharing Cooperations. This model consists of four categories that group together ten evaluation criteria, 33 sub-criteria and 76 examination
elements. Subsequently the model was applied to a collaboration between Robert Bosch GmbH and DEKRA S.E., aiming at the joint development of training documents. To examine this inter-organizational relation a case study research was carried out. For this end various qualitative (interview, participant observation) and quantitative (questionnaire, cost calculation) methods. Seven out of then criteria were identified as fulfilled. The saving of five working days’ time as well as participant’s satisfaction can be emphasized. An unambiguous statement regarding costs, however, cannot be made. Finally, identified problems suggest that a thorough definition of target groups and their needs and requirements are of utmost importance for content sharing cooperations. The same holds for establishing the role of a (ideally company-independent) coordinator. In conclusion it can be recognized, that the Evaluation-Criteria Framework constitutes a reality-tested model which is also suitable for future research; like, for example, additional case studies to confirm validity of the second insight gained in this paper: Sharing training contents seems to be a promising approach for companies operating within the
knowledge society.
This paper elaborates the effectiveness of marketing channels for startups in all stages of their startup lifecycle. The focus here is put on startups operating in the German market. In general, nine out of 10 businesses fail within their first three years of operations. Even though there seem to exist numerous “how-to” guides and advices on how to run a startup, there are none giving a reasonable answer on customer acquisition strategies and on the effectiveness of channels startups may consider for their survival. Finding out common best practices for marketing should prevent the high failure rate that the market for startups undergoes. By investigating latest research findings and conducting expert interviews, this paper recommends best practices for a successful customer acquisition strategy and shows valuable insights based on an analysis of real startup cases. The results of the analyses reveal that a successful customer acquisition strategy does not depend on one marketing channel but rather on an interaction between all marketing channels providing overall consistency in communication. Furthermore, the stage of the startup is of utmost importance as the focus on different channels changes depending on its stage. This paper should not serve as a guide but rather as an inspiration for future marketing strategies considered by startups in their early stage.
The purpose of this thesis is to investigate the fairly recent Basel III regulations, and to find out if they have impacts on the financing of small and medium-sized enterprises. Therefore, the theoretical impacts on financial institutions and on small and medium-sized enterprises would be analysed and compared to the real development. Basel III is an advancement to Basel I and II and contains stricter capital and liquidity requirement regulations for financial institutions, as well as a leverage ratio. The purpose is to create a financial sector, which would be more resistant against crises. Because the liquidity requirements and the leverage ratio are not, or only partly introduced yet, the thesis focuses more on the capital requirements. These requirements, demand banks to deposit a higher percentage of equity for each credit operation, depending on the risk. It is expected that financial institutions will face an excess need of capital to fulfil the requirements. On the one hand, banks could increase their equity, which hypothetically could lead to higher capital costs as well as an increase of credit costs. That would in turn result in worse credit terms for SMEs. On the other hand, banks could reduce their risk-weighted assets to lower the need for new capital. That could minimize the capacity of the credit business and lead to difficulties for SMEs in obtaining a loan. An empirical study, based on a theoretical simulation, came to the result that there will be a slight worsening of the credit terms and the credit supply for SMEs. Regarding to the question “if the new capital requirements are appropriate for SME-loans”, it shows that there is no increase of risk in that segment. Therefore, the capital requirements should be adjusted for these kind of loans. The theoretical impacts of the liquidity requirements and the leverage ratio are also expected to affect the loans for SMEs, which are the second important financing instrument. To compare and analyse the theoretical impacts to the real development, latest empirical studies were used to get a picture of the current situation. It shows that the group of financial institutions that are relevant for SME-loans have a moderate increase in their equity basis and almost no decrease of their risk-weighted assets. Theoretically, that should lead to worse credit terms and no change in the credit supply. While analysing the realised external funds made in recent years, it is affirmed that there is no decline in the credit supply. Regarding the increased capital basis, there is no worsening in the credit terms perceived in the reality. The favourable key interest rate could be the reason for that, because it compensates the increased capital cost. Hence, Basel III does not represents a threat to the mid-sized sector in average. However, it can be stated that, the smaller the enterprises are, the more difficult it is to get a loan and the worse the conditions are.
Content of this bachelor thesis is to portray the status quo in Germany´s discussion about its welcoming culture and its lack of qualified workers. Government actions as well as efforts from companies are shown in this paper. Two surveys were conducted about the welcoming culture in Germany and German companies. The first survey was asking companies about their need of qualified workers as well as an already might existing welcoming culture. The second survey was sent to qualified immigrants who came through projects to Germany, to find out how they perceived the efforts for a welcoming culture in Germany. The results of the whole research are summed up in the last part of the thesis with a critical eflection. The surveys were conducted with the support of Synergie Personal GmbH Deutschland, as well as with the help of the companies that participated in the projects of the Fachkräfteallianz Gewinnerregion.
Diese Bachelor-Thesis befasst sich mit der Analyse des aktuellen Konsolidierungsprozesses bei der Hectronic-Gruppe, der Identifizierung der Problemstellen sowie möglichen Lösungsansätzen zu dessen Optimierung und Standardisierung im Rahmen des Konzernabschlusses.
Dabei werden zuerst wichtige Begriffe, Gesetzesgrundlagen in der Schweiz sowie Konsolidierungsmethoden und Trends, die für ein Grundverständnis der Thematik notwendig sind, erklärt. Anschließend wird der Konsolidierungsprozess analysiert und die Problematik Excel als Tool zur Durchführung der Konsolidierung aufgegriffen. Des Weiteren werden anhand der Fachliteratur, aktueller Studien und Trends drei Optimierungsvorschläge entwickelt: der Wechsel des Rechnungslegungs-Standards von OR zu Swiss GAAP FER, der Einsatz einer Software-Lösung und das Outsourcing des Konsolidierungsprozesses.
Die Software-Auswahl fand anhand einer Nutzwertanalyse statt, die mit Hilfe von Experteninterviews und eines Fragebogens durchgeführt wurde. Dabei schnitt die Software-Lösung der LucaNet AG am besten ab. Das Outsourcing, das anhand von Fragebögen (=E-Mails BPO-Anbieter) evaluiert wurde, bietet sich weniger für die Hectronic-Gruppe an, da sich zeigte, dass die Alternative auf lange Sicht gesehen teurer ist und es sich als schwierig erwiesen hat, einen geeigneten Outsourcing-Anbieter zu finden.
Nach der Gegenüberstellung der Alternativen mit ihren jeweiligen Vor- und Nachteilen sowie der Kosten wird der Hectronic-Gruppe empfohlen, den Rechnungslegungs-Standard von OR zu Swiss GAAP FER zu wechseln sowie den Einsatz einer Software-Lösung dem Outsourcing vorzuziehen.
With the ED/2013/6 the IASB and the FASB issued an exposure draft that proposes a departure from the current leasing model. The risk-and-reward approach shall be replaced by the asset-and –liabilityapproach.
The thesis examines the impact of this reform on the basis of a case study on the GFT Group. The thesis shall provide an overview of the existing and future lease accounting and examined the effects on the consolidated balance sheet through a simulated application of accounting rules set out in the exposure draft, followed by quantification by the use of selected financial ratios. Result of this work is an insignificant change in most financial ratios. Substantial amendments have been found regarding the leverage ratio. The results are scrutinized with information from the simulation and the current state of discussion. Furthermore, suggestions and advice regarding the findings are given to the GFT Group.
Today’s globalized world is situated in a difficult stage of egoism and inequality. The unfair distribution of income leads to a huge amount of people around the world who are suffering from poverty and the spread of deadly infections while others steadily increase their wealth. The coexistence of wealth and poverty becomes particularly obvious in the transnational business operations of multinational enterprises which import raw materials from resource-rich countries or locate production plants in countries with a low level of education and income. Using the example of South Africa, this paper shows the impact that history can have on a country’s economic, social and political situation and the reasons for the need of a collaboration of companies, government and society to solve the country’s problems. By establishing a subsidiary at a specific location, a company starts to bear responsibility for the local community. People often refer to this correlation as Corporate Social Responsibility. This paper clarifies the concept and extent of Corporate Social Responsibility by explaining some well-established definitions and theories. The practical part of the paper consists of a comparison between the activities of multinational enterprises in industrialized and developing countries. Concerning their social responsibility, companies in industrialized countries tend to focus on the avoidance of environmental pollution, sustainable utilization of resources and prevention of the discrimination of minorities in the labor market. In South Africa the most important and necessary fields of activity are the rapid spread of HIV due to insufficient medical care, steadily increasing social inequality, deficient level of education and the lack of possibilities of professional development. The last section of the paper compares the activities of different industrial sectors regarding Corporate Social Responsibility using the example of selected companies which operate in South Africa.
Shopping-trolleys being available, in working order and ready to use are the three decisive characteristics of successful shopping-trolley-management and accordingly concern the functional areas procurement, maintenance, cleaning (and ultimately disposal). This bachelor-thesis has been written in cooperation with Kaufland and describes the processes and costs of the shopping-trolley-management of Kaufland in the above named areas. Kaufland is a trading firm, which has been founded in Germany, has business operations in Central- and Eastern-Europe and is known especially for its self-service-stores named „Kaufland“. In these stores, with a retail area between 2000-12.000 m², customers can choose from a product range of up to 60.000 goods of the food- and non-food-area. The strategic coordination of the shopping-trolley-management is located in the department Branch-Equipment of the functional area Procurement International, which is responsible for product development, purchasing and standardization of the objects used to equip a store. The thesis is divided into two parts: At first the processes and costs of the shopping-trolley-management of Kaufland in Germany and in the KMO-countries (Kaufland Central- and Eastern-Europe) are presented. To record the processes and costs, face-to-face- and telephone-interviews were conducted and data were gathered in inquiry forms by mail. The results can be reviewed in written process descriptions and the completed inquiry forms. This section of the thesis is based on the theories of life-cycle-costing and concludes with a presentation of the „Best Practices“ of processes and the calculation of the life-cycle-costs of the Kaufland shopping-trolley-stock. The life-cycle-costs are calculated in the form of nominal- and present-values (discounted-values) taking into account the most important life cycle phases (procurement, maintenance, cleaning and disposal).
Next a leasing- and service-offer for the Kaufland shopping-trolley-stock, created by the Wanzl Metallwarenfabrik GmbH in cooperation with the Deutschen Leasing, is presented. The leasing part is viewed as an alternative to the current way of procuring shopping-trolleys, the service part is compared with the current service-processes and -costs of the shopping-trolleys. This section of the thesis is based on the leasing-, procurement-theory and economic efficiency calculations and concludes with an assessment of the given offer as well as a compilation and assessment of possible leasing-contract-alternatives. The used and given information originate from the literature reviewed, face-to-face- and telephone-interviews with the contact persons at the Wanzl Metallwarenfabrik GmbH and the Deutschen Leasing. The results show that the given leasing- and service-offer is not connected to process improvements and cost savings by Kaufland and should not be accepted, however the application of the described „Best Practices“ in all countries as well as the development of a new, flexible leasing-offer, taking into account the information about processes and costs obtained in this thesis, might very well be economically favorable.
The objective of this paper is to examine the return and risk performance of 155 equity mutual funds that provide exposure to the BRIC-Countries and eleven corresponding exchange-tradedfunds from January 2009 until December 2014. The performance proxies are mean returns and risk-adjusted returns using Sharpe Ratio and Jensen’s Alpha. In addition to that, Tracking Errors for the exchange-traded-funds have been calculated. Further benchmarks for comparison are the following indices of Morgan Stanley Inc.: MSCI World, MSCI Emerging Markets, MSCI BRIC and the corresponding MSCI Country Index. The results show that all funds, equity mutual funds and exchange-traded-funds, could realize positive mean returns, whereas the returns of the exchange-traded-funds are lower than those of the equity mutual funds. Nevertheless, none of the funds could realize a Sharpe Ratio higher than one, which would implicate that the return has compensated for the risk. The results of Jensen’s Alpha suggests that 80% of the equity mutual funds were able to add value, as indicated by their positive alpha. Only two out of eleven exchange-traded-funds could generate a positive alpha. This result is controversial to the results of other studies, where only some or none of the examined funds have been able to add value.
This thesis focuses on the development of a business plan for a planed nonprofit organization for single mothers located in Mexico.
It contains on the one hand a theoretical explanation of the most important differences between the nonprofit sector and profit driven sectors. On the other hand it provides an empirical study about the target group and the competition of the planned organization. Therefore the method used for this work is a combination of a theoretical as well as an empirical approach, which provides a wider view on the issue. Based on this obtained data from these researches, the business plan is developed.
During the work it is found that there is a big demand for the planned organization from its target group. In addition there is little competition in this specific sector and the business plan shows a good feasibility of the project as well as growth opportunity of this specific nonprofit organization.
This bachelor thesis is about the current topic welcome culture in Germany. The focus of this work is on foreign skilled employees (both foreign employees with a local contract and Impats) and on companies. However, it also contains a current insight into the welcome culture in politics and society. On the one hand, the research question is to find out what instruments and procedures company can use for an effective integration of their international employees. These instruments cover both internal methods as well as the social integration outside the company. On the other hand, the research question is about the needs and challenges foreign skilled employees have to face with. The theory mainly includes Human Resources instruments, for example the topics “global assignments” or “onboarding” are investigated in detail. The second part is an empirical
study based on qualitative interviews with eight companies and an online questionnaire for the foreign skilled employees. As the interviews were mainly realized in large German companies, the welcome culture and employee retention is already a current topic. Results show that the companies use similar or different instruments for integrating their foreign staff. However, there are slight differences, especially in helping the employees with the social integration. The second questionnaire focused on the needs and desires of the employees from abroad showed that they are satisfied with the help offered by the company. Most of the migrants would like to extend their stay in Germany.
Die nachfolgende Arbeit befasst sich mit der Ausarbeitung eines Marketingkonzeptes für das Start-up Unternehmen THE EARTHBAG, mit Ausrichtung auf den deutschen Markt.
Die Bedeutung der Arbeit liegt in der Etablierung des jungen Unternehmens auf dem deutschen Markt sowie in der Steigerung des Verkaufs. Um diese Ziele zu erreichen, wird das Unternehmen in einer internen Situationsanalyse und dessen Konkurrenten in einer externen Marktanalyse untersucht. Weitere Informationen werden im Rahmen einer Online-Umfrage gesammelt. Anschließend wird eine Marketingstrategie anhand aller ausgewerteten Ergebnisse abgeleitet, welche mit Hilfe konkreter Maßnahmen imple-mentiert werden soll. Ein Mangel an Markterfahrung sowie eine finanzielle Einschränkung stellen Herausforderungen für diese Arbeit dar. Dennoch wird mit entsprechender Fachliteratur zum Thema Marketing sowie internen Informationen von THE EARTHBAG ein Marketingkonzept erarbeitet.
Situation
Due to the changes of the labour market, especially the lack of qualified personnel, the new generation and the war for talent, it is more difficult to attract employees. Particularly medium-sized companies are affected. Every enterprise has to present itself as an excellent employer. Additionally, companies should include and use current recruiting opportunities.
Aim of the thesis
The aim is to develop a target group oriented recruitment process with a social media campaign for the bielomatik Leuze GmbH + Co. KG. Besides this, the career website needs an update and optimization.
Approach and result
Through a current situation analysis in the HR department, an intended situation analysis could be done. This includes first suggested solutions and detailed approaches. The HR department received a completed concept for the career website optimization, target group oriented recruitment and image creation.
In der vorliegenden Bachelorarbeit wird der Vertriebsprozess des externen Bahnmotorenvertriebs der MAN Truck & Bus AG im Werk Nürnberg analysiert. Die Optimierung erfolgt im Vergleich mit einem zweiten Prozess, dem Busvertrieb der MAN Truck & Bus AG in München und der in Büchern beschriebenen Theorie. Ziel der Thesis ist das Erkennen von Optimierungspotentialen, die sich im Vergleich zeigen. Die Theorie wurde mittels Fachbücher zum Thema Vertrieb erarbeitet. Diese stellen den theoretischen Hintergrund zur Praxis dar und sollen erste Einblicke in das Thema ermöglichen. Bei der Aufnahme der Prozesse wurde viel praktisch gearbeitet. Die Anweisungen des Unternehmens wurden als allgemeine Grundlage angesehen. Basierend auf den Experteninterviews und den Dokumenten aus dem Alltagsgeschäft, konnte der eigentliche Prozessablauf der beiden Standorte aufgenommen werden. Nach der Erfassung der Theorie und beider Vorgehensweisen stellten sich nach detaillierter Analyse einige Optimierungspotentiale dar. Würden diese umgesetzt werden, könnten sie zu einem effizienteren Prozessablauf führen und somit die Arbeit erleichtern.
Der Autor stellt in dieser Arbeit einen Referenzprozess dar, der die wichtigen Faktoren für die Implementierung der Quality Gate Systematik in ein Unternehmen detailliert betrachtet. Um die Zielführung der Quality Gate Systematik zu gewährleisten, stellt der Autor eine genaue Vorgehensweise für die Erstellung einer Quality Gate Checkliste bereit. Der Referenzprozess orientiert sich an bereits vorhandenen Quality Gate Systematiken. Er nutzt die Erkenntnisse dieser Vorgehensweisen, um eine detaillierte Beschreibung der wichtigsten Bausteine bereitzustellen. Die Erstellung der Quality Gate Checkliste steht dabei unter dem zentralen Punkt der Identifikation der zielführenden Checklisteninhalte. Zur Unterstützung dieses Vorgangs stellt der Autor verschiedene Analyse Methoden bereit, die eine zielführende und aussagekräftige Festlegung des Checklisteninhalts gewährleisten sollen.
Im Rahmen dieser Bachelorarbeit wird der MQB Powerpack Induktionserwärmungsprozess der ZF Lenksysteme GmbH analysiert. Bei diesem Prozess wird ein Aluminium-Druckguss Motorgehäuse an der Fügefläche induktiv erwärmt, damit ein Steuergerät eingeschrumpft werden kann. Dieser Fügeprozess wird über die Fügekraft und den Fügeweg überwacht und gesteuert. Zwischen den beiden Bauteilen befindet sich ein O-Ring, der für die Dichtheit des Motorinnenraums sorgt. Dieser O-Ring darf einer Temperatur von über 250° C nicht ausgesetzt werden, da er sonst seine Funktion verliert. Im Rahmen dieses Projektes wird die Datenrückverfolgung mithilfe eines zu implementierenden Messsystems erweitert, wobei das System nicht nur eine Überschreitung der kritischen Temperatur vermeiden, sondern auch Informationen für eine Ist-Zustandsanalyse liefern soll. Der Prozess entstand aus der Historie, deswegen müssen die Parameter überprüft sowie Potentiale zur Effizienzsteigerung in Bezug auf Qualität und Taktzeit im Rahmen der Prozessentwicklung ermittelt werden.
Der bekannteste Weg Gewinn in einem Produktionsunternehmen zu erzielen liegt daran, Herstellkosten zu senken und gleichzeitig hochwertige und innovative Produkte auf den Markt zu bringen. Die J. Schmalz GmbH, die weltweit führender Anbieter von Vakuum-Technologie in der Automatisierungs-, Handhabungs- und Aufspanntechnik ist, ist ständig auf der Suche nach Innovation und Verbesserung um die Qualität seiner Produkte zu steigern. Dies hat die Schmalz GmbH zu folgenden Gedanken und Fragen gebracht; wie könnten bestehende Komponenten der Firma J. Schmalz GmbH optimiert und vor allem die Effizienz von Saugern gesteigert werden? Der Schwerpunkt unserer Arbeit wird somit aus diesen beiden Fragen bestehen.
Um diese Fragen zu beantworten werden wir erstmal in dem Stand der Technik einen Fokus auf die Effizienz und die Sicherheit von Sauggreifer bei dem Transport von Werkstücken von einem Punkt zu einem anderen raussuchen. Danach werden die verschiedenen Lösungen, die wir für unser Problem gewählt haben, präsentiert. Der dritte Teil wird aus den Versuchen (Durchführung und Auswertungen) bestehen. Zum Schluss kommt das Fazit, um das Ergebnis unserer Arbeit zu zeigen.
Die Hochschule Furtwangen University sieht für das 7. Semester des Studiengangs International Engineering anlässlich des Abschlusses des Bachelor of Science eine Anfertigung einer wissenschaftlichen Arbeit durch den Studenten vor. Dabei soll der Student mit dem Erlernten aus der Technik und der Wirtschaft während der gesamten Studienphase in einer Thematik mögliche Problemstellungen und relevante Lösungsansätze erkennen und ausarbeiten. Know-how-Transfer ist in der heutigen Welt ein wesentlicher Bestandteil für jedes Unternehmen auf internationaler Ebene. Kooperationen mit ausländischen Partnern, aber auch firmeninterne Expansionen ins Ausland sind der Schlüssel zur Unternehmensstabilisierung. Dabei gelten als Voraussetzung für eine erfolgreiche Transferrealisierung die sprachlichen Kenntnisse und kulturelles Verständnis des jeweiligen Landes. Student Yang Yu hat sich dieser Thematik in seiner Abschlussarbeit "Pad Clip - Know-how-Transfer im Rahmen eines Produktverlagerungsprozesses am Beispiel der Baumann GmbH" gewidmet. Dabei konnte er den kompletten Projektverlauf in einem deutschen Unternehmen, von der Materialbeschaffung bis hin zum Transferprozess nach China begleiten. Die dabei entstandene Problematik wurde analysiert und optimiert. Die herausgearbeiteten Optimierungsvorschläge können zukünftig für deutsche Berufstätige in China als Leitfaden zur Orientierung dienen.