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Die vorliegende Arbeit untersucht auf der Basis einer umfassenden B2B-Kundenanalyse, wie sich ein erster Marktsegmentierungsansatz bezüglich der gewerblichen Kunden von E-Mobility aus Sicht des Automobilhandels ausgestalten könnte und welche strategischen Implikationen sich daraus für die Kommunikation mit dem Zielmarkt ergeben. Basierend auf diesen Erkenntnissen, wird in einem weiteren Schritt analysiert, welche B2B-Geschäftsmodelle sich besonders für dieses Kundensegment eignen. Die Gesamtheit der Erkenntnisse werden abschließend zur Konzeption eigener B2B-Geschäftsmodellideen genutzt, welche sich aufgrund einer umfassenden Wirtschaftlichkeitsberechnung als besonders attraktiv sowohl für den Zielmarkt als auch für den Automobilhandel erweisen.
Today Outdoor-Trainings are an element in the modern world of work which increases steadily. It is about an activity-oriented method where vital key skills are developed. Outdoor-Trainings are particularly used as a learning method for management qualifications and teambuilding skills. During Outdoor-Settings participants are learning key skills by action and experience. Nevertheless Outdoor-Trainings are controversially discussed. Purpose of the present thesis is the elective “White Water Principles of Management“ of Hochschule Furtwangen University. Management skills are a learning target taught during an excursion by kayaking on a white water river. There are just a few empirical studies regarding effectiveness and efficiency of Outdoor-Trainings. This is why the following study is analysing the outcome and effectiveness of “White Water Training” for management education. Moreover the elaboration explores the coherence between the characteristics of the students and their management skills. The method used for data collection is a questionnaire where probands indicate their level of agreement towards their management skills on a rating scale. The present study consists of a quasi-experimental design where test persons are classified in an experimental and a control group by criteria of participation or non-participation. This means that people are not randomly assigned to a group. Data are collected two points in time, before and after the measure respectively the workshop. The purpose of the study is to find out whether the experimental group changed more than the control group. The effect of the workshop is measured by the difference in the amount of change between the experimental and the control group.
After evaluating the collected data the study shows that the experimental group respectively the group which participated in the elective, changed clearly more than the control group. Regarding the coherence analysis a connection between business studies and the outcome of the study can be clearly observed. Students of business studies achieved the highest outcomes compared to students of other fields of studies. Moreover it was discovered that students who already had done an apprenticeship had higher levels of agreement before the measure as their colleagues without apprenticeships.
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.
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.
The German-French personnel consultancy Rheinbrücke Consulting intended to gain a deeper knowledge of the German market for personnel consulting. Due to the lack
of comprehensive literature, expert interviews were conducted in the framework of this thesis in order to analyse the structure of the German market for personnel consulting how it is changing and to derive consequences for the positioning of Rheinbrücke Consulting today and in the future. The result is that the German market for personnel consulting is opaque and that a lot of companies from sole entrepreneurs to personnel consulting concerns supply a lot of services that vary considerably in their quality. Potential clients prefer to employ recommended personnel consultancies that are specialised and supply performance-based billing. They aim for long term business partnerships with personnel consultancies wherefore the author recommends to Rheinbrücke Consulting to follow up in their strategy work with the key subjects networking, relationship between customer and personnel consultancy, specialisation and remuneration.
In today's society tourism plays a far more significant role and acquires more and more people. Particularly Asian destinations have risen in their notoriety. In the past 30 years Vietnam has increasingly become popular as a destination for tourists from all over the world but also especially for European tourists. The aim of this dissertation is to identify the strengths and weaknesses of Vietnam, to determine the risks and to illustrate what future developments are to be expected. The tourist market analysis is to demonstrate which potential Vietnam has for Europeans. The selection of European tourists refers to the English, French and German tourist group, as those are important visitors for Vietnam. Here, their travel behavior is compared in order to achieve a comprehensive overview of European tourists. In addition, the competitive position of Vietnam is compared to the selected countries Cambodia and Thailand by using a strengths-and weaknesses analysis. In the empirical part of the work, 8 interviews were conducted with two travel specialists in the selected countries, which will enhance this work. Both the study as well as the interviews with the experts shows that the travel destination Vietnam has not yet exhausted its potential and that there are further development opportunities for tourism, especially the cultural aspects of the country holds a sustainable development opportunity. Problems prevail at the alarming pollution, especially in the tourist areas, the sustainable development of the country and the weak infrastructure. Furthermore, the future developments of exchange rates in Europe will have a significant impact on the further development of Vietnam. In addition, the government is hoping to increase the number of visitors by the abolition of the visa in several countries in Europe.
Die vorliegende Thesis zeigt auf, wie sich die deutsche Kurier-, Express- und Paketbranche (KEP) unter dem Einfluss des bis in die heutige Zeit stark wachsenden E-Commerce verändert hat. Die Entwicklung dieser Branche erstreckt sich vom Brief- und Paketmonopol der Deutschen Bundespost bis hin zur Privatisierung der Deutschen Post AG. Parallel dazu veränderte sich auch die Wirtschaft im Laufe der 90er Jahre durch neue Entwicklungen in der IT-Branche. Seit der letzten Jahrhundertwende hat das Vertriebsmedium Internet kontinuierlich an Relevanz gewonnen, revolutionierte den Warenhandel und digitalisierte viele Branchen des heutigen Einzelhandels.
Besondere Auswirkungen hatte der Aufstieg des Internets auf die KEP-Branche. Infolge der Implementierung von Onlineshops und des Rückgangs des lokalen Einzelhandels, stieg das Paketvolumen im letzten Jahrzehnt aufgrund des damit veränderten Kaufverhaltens und der Digitalisierung des gesamten Warenhandels mit weiterhin wachsender Tendenz deutlich an. Im Laufe dieser Thesis soll daher sowohl die heutige KEP-Branche im Rahmen einer Umwelt- und Wettbewerbsanalyse näher untersucht und analysiert werden als auch der Faktor E-Commerce genauer unter die Lupe genommen werden, um die maßgeblichen Entwicklungen und Innovationen aufzuzeigen. Nach einer kurzen Vorstellung der angewandten Analysewerkzeuge werden die Entwicklungen innerhalb der Branche näher betrachtet. Anschließend erfolgt die Umweltanalyse unter Anwendung von Michael Porters Fünf-Kräfte-Modell und einer PESTLE Analyse sowie die Wettbewerbsanalyse, die sich einer Benchmark Analyse bedient. Eine SWOT Analyse soll die Stärken und Schwächen sowie die Chancen und Risiken der KEP-Branche identifizieren. Abschließend soll eine Prognose Aufschluss über die voraussichtlichen Entwicklungen der Branche, die von vielen externen und internen Faktoren bestimmt wird, sowie des ECommerce geben. Vor allem der große Preisdruck und der Bedarf nach kundenfreundlichen Innovationen sorgt für eine hohe Rivalität innerhalb der Branche. Das E-Commerce agiert dabei als maßgeblicher Wachstumsmotor, der die Branche vor allem durch den enormen Zuwachs im Privatkundenbereich (B2C) weiter antreibt.
The purpose of this paper is a conceptualization of the identification and motivational methods for top distributors in the Chinese market for frequency converters. An examination of the market size, participants and segments is provided. Further the benefits for the manufacturer and distributor that occurring from a partnership are elaborated on and the term top distributor is defined.
Based on marketing channel literature a conclusive multidimensional model for the top distributor selection has been developed. The basic dimensions for distributor selection were determined as Sales/Market, Product/Service and Risk/Uncertainty factors. Those dimensions are supplemented by the China specific factors Guanxi and Human Capital. With special focus been given on the aspects that businesses might encounter when operating in China the reginal factors in distributor evaluation are also being discussed.
IN order to determine the value of different rewards two surveys were conducted. For the identification of the most valuable motivators a rewards portfolio was developed and applied on the data gathered in this surveys. The rewards portfolio was based on the portfolio analysis first developed by the Boston Consulting Group. The rewards determined as most valuable from both the manufacturers and distributor sides were “additional marketing and customer acquisition support”, “extended payment terms” and “market intelligence from manufacturer”. An explanation for the importance of those rewards is additionally provided.
One can see major changes in the business industry, self-fulfillment is not anymore a state to achieve just through material rewards like a high salary but a human reward like recognition for the work employees did, especially in the western countries like Germany or the United States where a high amount of people have enough wealth already. Businesses need to understand the importance of the emotional engagement of their employees at work. The Gallup Institute, one of the leading researching Institutes about employee engagement found out in their research that employees are not emotionally engaged to wards their working place. Here are results for the year 2013: The disengagement of employees causes damages to the whole economy with the amount of 98,5 billion euros to 118,4 billion euros. The low emotional engagement in 2013 was 67% of all employees in the company. 16% of the company is highly engaged but in the same time 17% of the employees are working with no emotional engagement. The thesis “the art of happiness in business” will research throughout the literature of leadership and corporate culture as a key to increase the employee engagement in German companies. To be happy in a company is more than just earning money and leaving the company, employees need to be connected to the working place with their heart and mind. There is a new era coming the “generation happiness” which wants more than money. In a decade where happiness beats money, they want to work in beautiful environments where they can contribute to something bigger than themselves, they want to be happy and reaching their full potential will be a result.
To round up the thesis scientifically “the art of happiness in business” will develop from the existing theory about leadership and corporate culture a 21st century theoretical model as a scientific response to the changes in the industry, who one can find throughout this work. As an outlook the thesis will serve as the scientific foundation for future projects with experienced entrepreneurs to develop practical models increasing the employee engagement for companies.
In recent years the Green Bond market has shown a tremendous growth. It would be interesting to see where the motivation of the issuing companies comes from. One theory is that they expect to have a lower credit spread in this new market segment then in the normal bond market. It is the goal of this paper to analyse if this is the case or not. To do such an analyse it is necessary to find a connection between sustainability and classical capital market theories. Due to a lack of common understanding and measurability of sustainability this is not easy to do. Nowadays it is not possible to give a price for social benefit and as a result it is also not seen in the credit spread.
Die vorliegende Arbeit beschäftigt sich mit dem Einsatz von Web Analytics und Social Media Analytics zur Gewinnung primärer Marktforschungsdaten. Als Instrumente der Beobachtung von Inhalten des Internets sowie des Web 2.0 verzichten diese auf die direkte Befragung von Zielgruppen. Stattdessen basieren Web Analytics und Social Media Analytics auf der Analyse von Konversationen und Verhaltensmustern innerhalb einer virtuellen Welt. Im Laufe dieser Arbeit soll festgestellt werden, ob und inwieweit sich die Repräsentativität der durch Beobachtung des Internets gewonnenen Erkenntnisse von den durch direkte Befragungen ermittelten Ergebnissen unterscheidet. Dazu wird der Autor zunächst basierend auf einer umfangreichen Literaturrecherche grundlegende
Begriffe der Umfrageforschung, datenbasierten Marktforschung sowie des Web 2.0 definieren. Zusätzlich erhält der Leser einen Überblick über Methoden und Funktionen von Web Analytics sowie Social Media Analytics, die anschließend im praktischen Teil dieser Arbeit eingesetzt werden. In diesem werden mit Web Analytics und Social Media Analytics ermittelte Kennzahlen für Marken unterschiedlicher Produktkategorien in einen direkten Vergleich mit den Ergebnisses einer im Rahmen dieser Arbeit
durchgeführten Online-Befragung gesetzt. Basierend auf den im praktischen Teil dieser Arbeit gewonnenen Erkenntnisse erhält der Leser abschließend Handlungsempfehlungen zum Umgang mit Social Media als Marktforschungsinstrument.
Considering the ever-increasing government debts of industrial countries as well as missing financial resources of emerging and developing countries, the international press outdoes themselves with headlines on the subject tax, tax evasion, tax dodging and tax shifting. International corporations like Amazon, Apple, Google, Ikea or Starbucks are obviously able to shift their profits legally across the world in order to deliberately save tax payments. The arising tax loss out of such activities in Europe is estimated to be around one trillion Euro, while in Germany it is estimated to be around 160 billion euros. In order to counteract this phenomenon states as well as the OECD are developing concepts, practices and actions to combat tax shifting of corporations on an international base. The true objective is, to pay taxes where the actual added value creation takes place.
This bachelor thesis considers the general representation of this subject and provides a deeper look on the different parties involved in tax shifting operations as well as on their respective motifs. Basic constructions of techniques are outlined and shown. By assumption models it can be determined that in Non-Tax haven countries tax shifting leads to a substantial economic loss, whereas for countries considered as tax havens this characteristic does not necessarily lead to a greater economic growth in the country. Further it is illustrated to which extent companies are able to establish a competitive advantage over other companies through tax shifting methods. Additionally it becomes obvious that the use of tax havens is finally leading to a closure of gaps in the law within the different tax systems and consequently it will lead to an increased tax justice in the long run.
This bachelor thesis deals with the topic of a better design for the process of Recruiting of a mid-sized company (WERMA). It should answer the question whether these requirements can be met by the introduction of a digital applicant management system. The goal is to prove whether such a system increases the efficiency and / or effectiveness and how this effect occurs. The question will be discussed with the help of specialist literature, a review of the current candidate process and an employee survey at WERMA. The providers of the digital applicant management systems are consulted likewise for more information. The result shows that it is quite possible to increase the efficiency and effectiveness in Recruitment with the introduction of such a system. The previous processes can be accelerated or they disappear. It emerged clearly that the efficiency is more important for WERMA than effectiveness. The main reason is that the core processes of Recruiting will still be the same. The system helps to operate them faster.
Diese Arbeit beschreibt die Erstellung und Umsetzung der Sanierung der Klinik für Biokinematik. Sie beschäftigt sich mit der Frage was die Klinik ist, was ihre Besonderheiten darstellen, wie sie entstanden ist und warum sie in Schieflage geraten ist. Daraus werden Schlussfolgerungen gezogen und in eine Umstrukturierungskonzept eingebunden, welches das Ziel hat die Klinik wieder voll in Familienhände zurück zu führen und wieder wirtschaftlich nachhaltig rentabel zu machen.
This bachelor thesis aims at elaborating a relationship between corporate sabbatical programs and their impact on employee retention by taking the dimension of flexible working as mediating tool. The trend towards offering multiple ways of flexible working is growing as employees are demanding workplaces that encourage work-life balance. Sabbaticals are one type of flexible working arrangements regarding the continuity of work. Flexible working is becoming more and more commonly used by organisations with the goal to increase their recruitment attractiveness and their (employee) retention capability for “high potentials”. A relationship between sabbaticals and employee retention could be hypothesised in two theories. First, the component Flexible Working with the example of sabbaticals was added to the employee lifetime value (ELV) model. The ELV model describes an approach to employee retention, recognising the employee as an internal customer of the organisation. With applying the ELV model, an indirect relationship between sabbaticals and retention could be developed. Second, the retention impact of sabbaticals was implied by transferring the retention effects of flexible working in general on sabbatical leaves directly. The retention effects were measured in the dimensions of job embeddedness and organisational commitment. Both theories are able to design a relationship between the two variables, directly and indirectly, but always considering and linking flexible working to the concepts.
Reverse Mentoring
(2015)
The aim of this bachelor’s thesis is to give a detailed description of how Reverse Mentoring is applied in practice. Reverse Mentoring is the mentoring of a senior executive person in a company by a younger employee in topics like Web 2.0 and new technologies. Considering current trends like the demographic change, the multi-generational workforce, the digital transformation and the current demands on knowledge management, it becomes obvious that a new form of learning is required for an organization to stay competitive. Nine people that have experienced Reverse Mentoring in their company served as subjects for a study to further investigate about the practical application of Reverse Mentoring. The study was carried out via telephone interviews. The subjects responded to questions regarding the implementation of the program, the formal structure of the programs, the procedure of matching tandem partners, the characteristics of the program’s participants, the challenges they experienced, the positive and negative experiences and the factors they consider vital for a successful implementation. In a next stage the main aspects of the study’s results were compared to findings in literature in order to verify their generalizability and to develop those findings further in theory. The thesis concludes that Reverse Mentoring can be a tool that helps companies to face current trends, and the reader gets a detailed view on how Reverse Mentoring can be applied in a company.
Nachhaltigkeit und die Berichterstattung über Nachhaltigkeitsaspekte nehmen bei Unternehmen eine immer größer werdende Rolle ein. Bereits im Jahre 2011 veröffentlichte Puma die erste eigens entwickelte ökologische Gewinn- und Verlustrechnung, in der die Auswirkungen auf die Natur durch die Geschäftstätigkeit von Puma gemessen und monetisiert wurden. Im Jahr 2016 plant der Mutterkonzern der Puma SE Kering eine konzernübergreifende Einführung der ökologischen Gewinn- und Verlustrechnung. Die vorliegende Arbeit untersucht die Vorgehensweise der Monetisierung von Umweltauswirkungen am Beispiel der Treibhausgasemissionen. Zur Monetarisierung der Auswirkung durch eine Tonne CO2 wird von Puma das bereits etablierte Konzept der sozialen Kosten von Kohlenstoff verwendet. Ziel der vorliegenden Arbeit ist es, die Herleitung der sozialen Kosten von Kohlenstoff auf Basis von aktueller Fachliteratur zu untersuchen und die Anwendungen des Konzeptes sowie die Vorgehensweise durch Puma zu analysieren. Anhand der Kriterien Validität, Wirtschaftlichkeit, Transparenz und Übertagbarkeit wird die Vorgehensweise von Puma bewertet. Auf Basis der Erkenntnisse werden Handlungsempfehlungen für den Mutterkonzern Kering abgeleitet. Aus der Analyse geht hervor, dass das Konzept der sozialen Kohlenstoffkosten nur bedingt für die Anwendung aus der Unternehmensperspektive geeignet ist. Die durch Puma verwendete Datenbasis und der Prozess der Übertragung von Studienergebnissen weisen Ungenauigkeiten und unplausibel Annahmen auf. Aus Gründen der Wirtschaftlichkeit stehen deshalb die Verbesserung der Datenbasis und der Übertragungsmethode sowie eine transparentere Darstellung der Annahmen und Ergebnisse im Mittelpunkt der Handlungsempfehlungen.
Traditional costing methods apply overhead costs of indirect areas to products or production areas based on predetermined overhead rates. Many years ago when the direct costs were high and indirect costs were low any inaccuracy in the charging of overhead costs to products was not significant.
Nowadays, the traditional costing method for overhead costs is not suitable for complex manufacturing environment, where goods are produced by smaller customized batches which leads to high proportion of overhead activities – such as quality control – which are not related to the production volume.
In this bachelor thesis the author discusses about this relevant problem relating to the department “quality assurance in procurement” of the Heidelberger Druckmaschinen AG.
The bachelor thesis contains theoretical basics of the meaning of quality, as well as the principles of quality management systems. The theoretical basics of the activity-based costing are also discussed. Moreover it is important to say that the overhead costs of the “quality assurance in procurement” are reflecting at the same time quality costs. In this way the importance of a cooperation between the controlling department and the quality management in relation to managing quality costs are also displayed.
The second part of the bachelor thesis deals with the practical application. To provide a basis, initially, the company, the department “quality assurance in procurement” and the current cost accounting system are displayed. Afterwards all steps to develop a new allocation method by the help of an activity-based costing system are showed and described. Finally, in a short version a key figure model for non-conformity costs is worked out.
In der vorliegenden Abschlussarbeit wird das Thema „Potenziale und Hemmnisse grenzüberschreitenden Recruitings: Wie kann die EMS Systemgastronomie KG durch diese Potenziale und Hemmnisse das Recruiting in Frankreich effizienter nutzen?“
Als Mitarbeiterin im Personalwesen zweier Unternehmen, die McDonald’s-Restaurants sowohl in Deutschland als auch in Frankreich betreiben, sah ich mich mit Problematiken konfrontiert, die offensichtlich auf den Unterschieden zwischen Deutschland und Frankreich beruhen, sowohl in kultureller als auch in rechtlichen Fragen.
Die EMS Systemgastronomie KG, für die ich während der Erstellung dieser Arbeit im französischen Recruiting tätig bin, hat keinerlei Erfahrungen mit der Personalarbeit in Frankreich und hier konnte ich mit meinen Kenntnissen aus den Praktika bereits einige Fragen klären.
Diese Arbeit soll nun die zukünftige Personalarbeit im grenzüberschreitenden Recruiting insofern vereinfachen, dass auch Mitarbeiter, die im französischen Ausland bislang keine Erfahrungen sammeln konnten, diese Arbeit problemlos und rasch erledigen können.
Als Quellen dienten mir neben der Fachliteratur und Informationen, die ich von den verschiedenen Arbeitskollegen aus Frankreich und Deutschland erhielt, auch meine eigenen Erfahrungen und Kenntnisse, die ich aus der Personalarbeit beider Firmen mitnehmen konnte.
Die zu beachtenden Problematiken liegen nicht nur in der unterschiedlichen Höhe des französischen und deutschen Mindestlohnes, sondern reichen über dies auch in kulturelle Themen und arbeitsrechtliche Punkte hinaus.
Mit dieser Arbeit können die wichtigsten Punkte schnell erfasst und für die Zukunft vermieden bzw. erörtert werden.
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.