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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.
Diese Arbeit behandelt die Thematik der Kundenzufriedenheit, welche in Forschung und Praxis auf Grund ihres hohen Einflusses auf den Unternehmenserfolg nach wie vor an Bedeutung gewinnt. Anhand des Beispiels der SCOPE Messestrategie GmbH, Veranstalter der HORIZON Messe für Studium und Abiturientenausbildung, wird die
Vorgehensweise bei der Durchführung einer Kundenzufriedenheitsanalyse im Messewesen dargelegt. Die Ergebnisse dieser Analyse zeigen, welchen Dienstleistungseigenschaften einer Bildungsmesse besondere Bedeutung beizumessen ist und wie man auf Basis dieser Erkenntnisse eine Steigerung der Ausstellerzufriedenheit bewirken kann.
Vollautomatisiert umformen
(2015)
Global Sourcing - ,,von der Theorie in die Praxis'' - Analyse alternativer Beschaffungsmärkte
(2015)
Steigender Wettbewerbsdruck im Zuge der Globalisierung zwingt Unternehmen dazu, sich noch stärker von der Konkurrenz abzuheben. Wesentlicher Erfolgsfaktor ist neben dem Absatz innovativer Produkte auch zunehmend die Beschaffung der erforderlichen Komponenten zur Herstellung dieser Produkte. In diesem Zusammenhang hat sich in den letzten Jahren der Begriff Global Sourcing in der Beschaffungsabteilung von Unternehmen etabliert. Dabei geht es um die Ausweitung der Beschaffungsaktivitäten auf weltweite Anbietermärkte. Andere Länder können durch unterschiedliche Bedingungen bestimmte Produkte zu besseren Konditionen anbieten als der Heimatmarkt. Um von diesen Vorteilen profitieren zu können muss überprüft werden, ob Alternativen auf internationalen Märkten bestehen und ob diese nachhaltig genutzt werden können. Der Inhalt der vorliegenden Bachelor-Thesis stellt die Analyse internationaler Beschaffungsmärkte dar. Das Unternehmen ARBURG GmbH + Co KG hat diese Potenziale erkannt und ist bestrebt, diese weiter voranzutreiben. Das Ergebnis dieser Arbeit liefert neue Erkenntnisse bezüglich internationaler Lieferantensuche, - bewertung und -auswahl. Dabei wurde überprüft, ob für bestimmte Produktgruppen alternative Lieferanten identifiziert werden können, die ihre Produkte zu besseren Konditionen als bisherige Lieferanten anbieten. Die Ergebnisse wurden als erfolgsversprechend eingestuft, lassen Schlüsse für weitere Beschaffungsaktivitäten zu und können in eine ganzheitliche Strategieableitung des Unternehmens integriert werden. Ausgewählte Methoden und Konzepte wurden dabei angewendet, um eine nachvollziehbare und zukünftig anwendbare Vorgehensweise zu etablieren.
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.
In cooperation with the Customer Relationship Management and Communication department at Volkswagen AG the thesis “The future of Service Marketing in the automotive industry” was written. The sales part of After Sales is relatively small compared to the total turnover, but it is the biggest part of benefits of a car manufacturer. This is just one reason why After Sales has such a big relevance in the automotive industry. This thesis defines After Sales and Service Marketing, gives reasons for the importance of After Sales and details how to attract the right customer groups in the context of After Sales. Additionally, it is discussed how customer needs are best addressed and fulfilled, and what kind of new Service Marketing tools could help Volkswagen to exploit the full market potential of its after sales division. The data on which this paper is based was drawn from various company-internal and external sources. The most important company-external data sources were articles about the after sales practices of other car manufacturers and companies of completely different industries. With regards to internal sources, this paper is based on internal best practices and data collected in an expert workshop regarding the internal visions that are shaping the future of Service Marketing. The given data was qualitatively analysed and resulted in a collection of potential Service Marketing tools for the international Brand Volkswagen Cars markets. The most important findings are new digital communication tools, new customer relationship tools and point of sales tools.
The aim of this Bachelor Thesis is to analyze the child safety lock offered by Samsung, which is one of the latest inventions on the market for Smartphones. It will be discussed if its abilities are a solution for ethical problems, which come along with Mobile Marketing on children. Furthermore it will be identified if the child safety lock, as a product, keeps the promises Samsung made to the consumers. Smartphones are gaining greater importance in today’s society and are not only used by adults, but by a great amount of children. A smartphone gives kids the possibility to enter the internet without barriers. They have access to all the offered websites and programs the internet contains, which opens up a lot of dangers. Marketing on children is getting more intensive, because children play a more important role in the buying decisions of their families than they did in the past. There are plenty of studies where children´s perception of advertisement was analyzed. A relationship between their perception of advertisement and the development of their cognitive thinking was detected. The more distinctive the cognitive thinking is, the better is their perception of advertisement.
Advertisement and other marketing methods can influence and manipulate children, without them realizing it. Due to that there a discussions on ethical level about the fairness of confronting children with contents they can´t understand because of their stage of development. Notably mobile marketing describes a lot of dangers for children owing to its availability on a Smartphone 24/7.
The two most important laws regarding media protection for children is the “Jugendschutzgesetz” (JuSchG), which is administrated by the German government and the “Jugendmedienschutz-Staatsvertrag”, which is in hands of the 16 federal states in Germany. The opinion of experts in the field of media education, as well as the opinion of parents and teachers about the mentioned topics is essential to bring different stakeholders into the account. This paper contains several empirical research methods which discuss these opinions. Key words: Marketing and Ethics, Smartphones, Marketing aimed on children, Mobile Marketing, Media Protection for children
The purpose of this study is to research the impact of enterprise social software on performance management in order to explain the statement of this thesis: performance management can benefit from social software. The thesis first defines the emergent collaborative performance management and enterprise social software systems against the background of the need for ‘modernized’ Human Resource systems. Then, interviews were conducted in order to determine the critical success factors of implementing enterprise social software into business systems and processes. Finally, the derived critical success factors are discussed and compared to different assumptions that are made in literature about the impact of enterprise social software on performance management.
It was concluded that performance management can benefit from enterprise social software, but under specific conditions such as rules and policies. Organizations that embrace new technologies and use enterprise social software in compliance with their objectives, strategies and policies can enjoy increased productivity and a collaborative business culture with highly engaged employees.
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.
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.
The Bachelor Thesis is about the efficiency of adidas’ sport sponsoring efforts at the Football World Cup 2014 – measured on the basis of digital marketing successes. This study has two major purposes: Firstly, to find out whether adidas was able to reach its pre-defined goals on digital platforms and secondly, to compare the digital effects of an official sponsor (adidas) with a on-official sponsor/ambush-marketer (Nike)showing that the extra costs were well invested. The author suggests that mbushmarketers - although they don’t have the official right to use the World Cup as their advertising rostrum - are also able to benefit from the World Cup itself and from starting some World Cup-related campaigns in social platforms, but not to the same extent as official sponsors. The thesis is divided into two parts - the theoretical part, that gives a theoretical background to the main topic and the practical part that analyses the two main questions of the empirical study. The analysis shows that adidas’ sport sponsoring efforts in social platforms were highly successful regarding the fact that they were able to achieve seven out of ten pre-defined goals. With regards to the three (pretty ambitious) goals that weren’t reached, the author further gives improvement proposals with precise ideas about what needs to be done in order to achieve them in the future. In the next step the author gives an overview of the privilegues that official sponsors of the World Cup possess in contrast to ambush-marketers and outlines the major differences. The comparison of the performance of an official sponsor with an ambushmarketer in digital platforms shows that most of the time indeed the official sponsor achieved higher effects than the ambush-marketer. But since there are also some other factors besides being an official or non-official sponsor that have an impact on the marketing effects of a company (like for example the success of the sponsored team, the degree of popularity of adidas/Nike and its testimonials etc.) the author also provides a critical acclaim about the findings of the thesis. Since adidas performed so well on digital platforms and achieved or even exceeded almost all of their pre-defined goals it can be concluded that sport sponsoring in social media platforms is a very potent and effective marketing method. Also the ambushmarketer Nike achieved some effects on digital platforms but not to the same extent as the official sponsor adidas.
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.
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.
Gegenstand der hier vorgestellten Bachelorarbeit ist das Konsumentenverhalten der Automobilkäufer. Die einzelnen Faktoren, die einen Einfluss auf das Konsumentenverhalten haben, werden hierfür analysiert. Auf Geschlechterunterschiede wird dabei weit möglichst eingegangen. Der Untersuchungsschwerpunkt wird auf die Beeinflussungsfaktoren der Informationssuche von den Individuen vor einem Autokauf gelegt. Als Unterstützung wird eine empirische Studie in Form einer Umfrage an Studenten und Absolventen gesendet. Zu diesem Zweck wird die Nutzung von persönlichen und unpersönlichen Informationsquellen, im Zusammenhang mit subjektivem und objektivem Wissen untersucht. Zusätzlich wird der Wert der persönlichen Erfahrungen der Konsumenten hinterfragt. Es konnte festgestellt werden, dass signifikante Unterschiede bezüglich der persönlichen, aber nicht der unpersönlichen Informationsquellen bestehen. Außerdem ergab die Umfrage, dass die weiblichen Probanden ihr subjektives Wissen deutlich geringer einschätzen, als die männlichen Teilnehmer.
Mögliche Implikationen und Zukunftsaussichten für die Automobilindustrie werden diskutiert.
Diese Bachelorarbeit beschäftigt sich mit der Erstellung eines strategischen Marketingkonzepts für das B-to-B IT-Serviceproviderunternehmen agilTech Information Technologies GmbH. Durch mangelnde strategische Ausrichtung und die vorherrschende Projektarbeit als Individualsoftware entwickler und IT-Berater, sah sich das Unternehmen bisher einem großen Absatzrisiko und einer volatilen Nachfrage ausgesetzt. So hat sich das Unternehmen opportunistisch am Markt bewegt, keine konkreten Unternehmensziele definiert und konzeptlose Marketingmaßnahmen ohne Zielgruppenbestimmung durchgeführt. Ziel dieser Arbeit ist somit die Entwicklung eines strategischen Marketingkonzepts, um agilTech wettbewerbsfähig am Markt zu positionieren, mehr Projektanfragen zu generieren und so ein strategisches Unternehmenswachstum im fragmentierten Individualsoftwaremarkt zu ermöglichen. Der Lösungsansatz dieser Arbeit basiert auf Taylor’s (2015) strategischem Marketingplanungsprozess, der sich in die Phasen Ziele und Marktanalysen, Strategieentwicklung und operatives Marketing einteilen lässt. Als Ergebnis entstand eine Marketingstrategie, Servicemarketing Mix-Maßnahmen und Kommunikationsmittel wurden identifiziert sowie Handlungsvorschläge unterbreitet. Für die Organisation und Implementierung der Servicemarketing Mix-Maßnahmen wurde ein detaillierter Plan erstellt, für die Marketing-Kontrolle je Servicemarketing Mix-Maßnahme mehrere Key Performance Indicators definiert und Messinstrumente vorgestellt. Damit das erarbeitete, strategische Marketingkonzept positive Resultate erzielen kann, ist jedoch Top Management Support in Form von Engagement sowie zeitliches und finanzielles Investment notwendig.
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.
The present thesis on "recruiting skilled employees in the field of apprenticeship for SMEs in the crafts using the example of best practice companies" consists of a theoretical and a practical part.
In theory the terms “crafts” and “small and medium-sized enterprises (SMEs)” are defined. The current situation of recruiting skilled employees in the field of apprenticeship is also explained in more detail. It can be seen that the number of new vocational training contracts decreases progressively. For the most part the reason for this is the failure of merging companies and young people. Furthermore the concept of “best practice” is discussed. The practical part consists of a description of the institution “Chamber of Crafts Karlsruhe” in general and particularly in relation to the topic of apprenticeship. The Chamber represents the interests and concerns of the craft, advises and assists the member companies in different areas especially in the search and placement of apprentices. Companies are examined, which set a good example for the recruitment of apprentices. Based on interviews with 21 “best practice craft enterprises” (17 SMEs, 4 larger companies) different ways of acquisition of apprentices are demonstrated. For each company, the recruiting measures used are represented by percentage depending on the success rate of the obtained apprentices. As a result, the applications for the acquisition of apprentices of SMEs and larger companies are summarized and compared. The aim of the thesis is that the craft industry, be it SMEs or larger businesses, learn and benefit from each other. They should get an overview of what other companies do for the acquisition of apprentices and how they adapt and expand their recruitment activities to the situation of labor shortages in the area of apprenticeship.
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.
Jobsharing in Management
(2015)
According to a recent German law companies are obliged to increase the proportion of female managers in strategic significant departments because women are nationally and even globally underrepresented in management. Simply raising their share, however, won’t solve the more profound problem. Part of the thesis is the consideration of reasons to the current situation. Mentioned reasons are the management framework conditions and social norms. Furthermore the working model jobsharing in management will be presented as method that realizes a sustainable change in gender diversity. There are already companies which started projects for gender diversity management in order to acknowledge gender disparity and deal with it. A fact referring to social norms is that women still struggle more between their professional career and family than men do. Besides, society pushes women into their classical roles as home keeper. Studies prove that the main reason for women to quit their job is more time for their family. Another fact referring the management framework conditions is that managers often have to work more than 100 percent based on average working time. Jobsharing in management, later on called leadsharing, may enable qualified women not to choose either a management position or their family. Hence, companies may save experienced executives. In this time flexible working model two mangers own the same position and share their job related responsibilities. The characteristics of leadsharing as well as its benefits and challenges will be introduced in relation to eight reports of experienced leadsharers. Leadsharing has proven to be possible and successful but it’s anyway negatively associated with huge effort in communication, dependency within the leadsharing team and infeasibility in management. Thus, the most important requirement for leadsharing is a receptive cooperating company and the perfect partner who can be trusted. The German start-up Tandemploy is specialized on matching jobsharing interested employees and companies. Today’s technologies and circumstances on the shrinking specialists and executive staff market may also support a jobsharing popularity. For companies which are against stagnation and honestly promote gender equality the adoption of leadsharing is apparently a chance to ensure sustainable gender parity in management.
Das äußere Erscheinungsbild eines Fahrzeugs beeinflusst die Kaufentscheidung des Kunden. Hierbei ist das Spalt- und Passungsbild ein wichtiges Qualitätsmerkmal. Durch den Anstieg der Anforderungen in der Automobilbranche und die stetige Medienpräsenz wird dieser Aspekt immer bedeutender. Das Frontend eines Fahrzeugs ist aus zahlreichen Bauteilen zusammengesetzt. Sie bilden eine lange Toleranzkette, die im Spalt- und Passungsbild sichtbar wird. In der aktuellen Entwicklung bei der Ford Werke GmbH, sollen die Spaltmaße im Frontend optimiert werden. Hierfür werden zunächst alle Beitragsleister der Toleranzkette in diesem Bereich ausfindig gemacht und in all ihren Aspekten detailliert untersucht. Diese Untersuchung erstreckt sich von den Fertigungsverfahren der Bauteile bis hin zu ihrem Einbau in das Fahrzeug. Im Anschluss wird eine interne und externe Benchmarking Studie durchgeführt um ähnliche Designmerkmale gegenüberzustellen und Fügeprozesse nachvollziehen zu können. Mit Hilfe der gewonnenen Erkenntnisse werden am Ende der Arbeit Optimierungsmöglichkeiten vorgestellt. Diese werden unter den Aspekten Kosten und Nutzen verglichen, um eine sinnvolle Entscheidung treffen zu können.
Telearbeit, also das Arbeiten von zu Hause aus oder von jeden anderen beliebigen Ort abseits des herkömmlichen Arbeitsplatzes im Unternehmen, ist ein flexibles Arbeitsmodell das sich seit der Jahrtausendwende weltweit sehr stark verbreitet hat. Dies liegt vor allem an der rasanten Entwicklung der Informations- und Kommunikationstechnologie und der immer besseren Netzabdeckung. Wichtige Faktoren sind aber auch die teilweise veränderten Wertevorstellungen der Generationen X und Y. Die traditionelle Arbeitszeit von 8-17 Uhr wird immer unattraktiver, vielmehr möchten Arbeitnehmer über die Souveränität verfügen den Zeitpunkt und die Lage ihrer Arbeit weitestgehend selber bestimmen um somit ihr Privat- und Berufsleben besser miteinander vereinen zu können. Bezeichnet dafür ist das Ergebnis einer Umfrage: Jeder zweite Deutsche würde gelegentlich außerhalb des Büros arbeiten wenn er die Möglichkeit dazu bekäme. Weltweit hegten diesen Wunsch sogar 63% der Befragten. Viele Unternehmen bieten bereits verschiedene Telearbeitsmodelle an, eine Vielzahl von Experten hält dies aber immer noch für zu wenig. Die vorliegende Arbeit zeigt, dass Telearbeit unter bestimmten Voraussetzungen zu einer win-win-Situation für alle Beteiligten wird. Je nach Unternehmensgröße können Einsparungen in Millionenhöhe auf Grund sinkender Betriebskosten und steigender Produktivität erzielt werden. Mitarbeiter sind motivierter und empfinden weniger Stress was sich positiv auf die Gesundheit auswirken kann. Sogar Verkehrsnetze können durch Telearbeit entlastet und der Ausstoß von C02-Emissionen verringert werden. Jedoch sind viele Tätigkeiten schlichtweg nicht in Telearbeit umsetzbar. Betroffen sind vor allem der Einzelhandel sowie handwerkliche und produzierende Gewerbe. Auch nicht jeder Arbeitnehmer ist für Telearbeit geeignet. Je höher der Bildungsgrad und je komplexer die Aufgabe desto größer ist die Wahrscheinlichkeit jene Aufgaben außerhalb des Büros erledigen zu können. Die wichtigsten Faktoren für eine erfolgreiche Umsetzung von Telearbeitsprogrammen sind aber in erster Linie die Vorgesetzten. Vertrauen in die Fähigkeiten und die Selbständigkeit der Mitarbeiter und die damit verbundene Bereitschaft direkte Kontrolle abzugeben