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The ever-increasing consequences of climate and environmental changes across the planet could have a lasting impact on civilization that many still underestimate. This study presents an analysis of the development of international climate agreements and their current standings, focusing on potential governmental instruments available to decouple economic growth from emitting further greenhouse gases. The author focuses on the area of electric mobility and its importance for reaching certain environmental targets. The prevailing consensus among experts in the field is that Norway is the leading nation of electromobility. Drawing on Norway´s successful approach of the matter, the author seeks to assess the viability of implementing certain Norwegian strategies in the German automotive environment. Proven successful strategies such as (a) introducing effective and numerous purchase and tax benefits for electric vehicles, (b) closing the gap of misinformation within society and actively promoting electric vehicle use, and (c) constructing a well-functioning infrastructure with the combined effort of the government, municipalities and energy and automotive companies can be directly transferred to and applied in Germany´s electric mobility market. Moreover, the presented study entails a set of recommendations for the German automotive industry regarding possible future courses of action in the field of electromobility. Concluding, Germany has not succeeded in being a leader of electromobility yet but has the unique possibility to focus on its strengths: the capability of developing high-quality, premium products and thus noticeably improve the standards of electric vehicles, their battery technologies and charging infrastructures.
Die personalisierte Medizin wird in der Zukunft ein relevantes Thema sein. Die Medizintechnikbranche und die Pharmaziebranche spielen dabei eine große Rolle. Durch moderne Technologien und neue Geschäftsmodelle entstehen hier enorme Potentiale im Hinblick auf die Massenpersonalisierung. Die Fraunhofer Gesellschaft führt zurzeit ein Projekt zu genau diesem Thema durch. Bei diesem Projekt geht es um die Massenpersonalisierung und der Hinführung zum „Business-to-User“ Prinzip. In der vorliegenden Arbeit werden Impulse, die durch dieses Projekt gesetzt werden, berücksichtigt. Das Ziel dieser Arbeit ist es, die Chancen und Potentiale sowie die Herausforderungen bezüglich der Implementierung der Massenpersonalisierung und des „Business-to-User“ Prinzips in der Medizintechnik und in der Pharmazie zu diskutieren und im Zuge dessen eine Prognose aufzustellen. Der Fokus liegt dabei auf der technologischen und wirtschaftlichen Durchführbarkeit, sowie auf der Perspektive des Konsumenten. Prognostiziert wird, wie sich die Massenpersonalisierung in der Medizintechnik und in der Pharmazie in den nächsten 15 – 20 Jahren voraussichtlich entwickeln wird. Die Informationen zur Erstellung dieser Arbeit wurden aus Experteninterviews, Literaturrecherche und internen Quellen der Fraunhofer Gesellschaft gewonnen.
Unternehmen stehen heute zunehmend Veränderungen gegenüber. Die Marktdynamik ist enorm gestiegen. Die Fähigkeit, angemessen und schnell reagieren zu können, ist für alle Unternehmen, auch für kleine und mittlere, von elementarer Bedeutung. Die Budgetierung gilt als eines der wichtigsten Instrumente der Unternehmenssteuerung. Sie ist für diese neuen Herausforderungen jedoch zu starr und steht deshalb in der Kritik. In der vorliegenden Arbeit wird die traditionelle Budgetierung dargestellt und deren Grenzen aufgezeigt. Neue Methoden, das Better Budgeting, Advanced Budgeting, Beyond Budgeting und die Moderne Budgetierung, wurden entwickelt, um die Unternehmen in einem zunehmend volatilen Umfeld erfolgreich zu führen. Diese Konzepte werden vorgestellt, verglichen und kritisch betrachtet. Die Arbeit soll Antwort darauf geben, ob die neuen Budgetierungskonzepte für Unternehmen im Mittelstand geeignet und praktisch umsetzbar sind. Darüber hinaus soll eine empirische Studie Aufschluss über den aktuellen Stand der Anwendung von Budgetierungsverfahren im Mittelstand geben.
Digitalization has made business virtual. As the current workforce is slowly adapting to it, the “digital natives” come into play.
We all know, that Millennials have a different approach to media and virtuality. They are practically born with it. But how would they perform if they had to use virtual media in a professional setting? Does the experience and the technology surrounded upbringing give them a clear advantage? Or will they struggle with this entirely new dimension of communication the same way older generations do? This Thesis focusses on the challenges of virtual teams, predominantly in cross cultural situations. But especially on how Millennials tackle virtual teams in a global setting, if they did not have extensive prior preparation.
The first part tries to identify the theoretical background of this paper – the classical challenges of cross-cultural communication in virtual teams but also the willingness of Millennials to use digital work tools for their future.
The main segment then introduces data and observations collected on the GVT project - a pilot project from the Hochschule Furtwangen University, where students from Spain, Finland and Germany took part in a simulation of virtual teamwork. In groups, these students had to develop a project about Erasmus at their university – but purely virtual to experience physical borders in teams.
A pre-survey and a post survey have been carried out on this group to analyze and investigate how perception and reality differ. Furthermore, the participants left testemonials and many virtual meetings were monitored.
This Thesis will conclude with chapter 3 to show if Millennials have a valid advantage in working with virtual teams. It will also show the necessity to train young people and change our education to a more digital approach, as business will inevitably become increasingly virtual.
The thesis introduces a case study research presenting the transfer pricing problem of a selected MNE. Hereby, the researcher derives an appropriate method for the case and concludes with a comparison of theory and practice. The theoretical part of the thesis evaluates existing transfer pricing methods as explained by the OECD, Germany and the USA. The second part is about the choice of the research methodology, case study research and expert interview.
The third part first introduces the case study, analyzes a theoretical framework of the transfer pricing process and evaluates the existing transfer pricing methods, which allows for the derivation of the most appropriate transfer pricing method for the case. The fourth part concludes the research by applying the derived transfer pricing method, the Cost Plus Method, to the particular case study. By combining theoretical and practical approaches, a solution to the problem is determined.