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The aim of this research is to provide a holistic overview of the influences on the intention to invest in the context of behavioral finance. For this purpose, a model was created in which the effects of the theory of planned behavior, financial risk propen-sity, and the self-determination theory on the intention to invest were examined. With the help of nine hypotheses, the significance of the relations within the model, as well as a mediation effect were analyzed. In order to test these hypotheses, a quantitative survey querying the above-mentioned possible factors and further questions about the participants' investment behavior was created and sent to all students at Furtwangen University. Results showed that all relations within the model were significant and that especially attitudes and financial risk propensity had a pronounced influence on the intention to invest. However, several variables for self-determination theory had to be eliminated to guarantee validity and reliability of the model. The findings of this study enable financial institutions, such as banks, to actively influence and en-courage customers to invest or to purposefully develop new investment products to gain additional customers.
Im Gegensatz zum privaten Sektor sind Non-Profit-Organisationen oft dazu verpflichtet, Verwaltungs- und Betriebskosten unter den wachsamen Augen der Gemeinden oder Spender zu minimieren. Enge Betriebsbudgets, hohe Arbeitsbelastung und Verwirrung darüber, wie strategische Planung effektiv durchgeführt werden kann, sind alles Faktoren, die dazu führen können, dass Führungskräfte von Non-Profit-Organisationen vor strategischen Planungsinitiativen zurückschrecken.
Allerdings ist es ohne eine strategische Planung, die von Missionen und Werten geleitet wird, schwer für eine Non-Profit-Organisation, kurz- sowie langfristige Entscheidungen zu treffen. Dadurch wird die Fähigkeit der Organisation beeinträchtigt, die operative Kapazität zu erhöhen, innerhalb des Budgets zu arbeiten, die Fähigkeiten der Mitarbeiter zu verbessern und die Bedürfnisse der Stakeholder zu erfüllen.
Konflikte und sich widersprechende Arbeitsprioritäten, rückläufige Einnahmen oder Finanzierungsquellen, mehr Arbeit mit weniger Personal, steigende Kosten und ein Mangel an effektiven Ansätzen zur Planung und Umsetzung von Strategien sind Herausforderungen, mit denen Non-Profit-Organisationen konfrontiert sind. Der Erfolg von privaten Unternehmen wird anhand der Investitionsrendite und der Gewinnmargen gemessen, während der Erfolg in Non-Profit-Organisationen hauptsächlich durch die Zufriedenheit der Interessengruppen und der Kostenkontrolle erreicht wird.
Um die Herausforderungen der Durchführung und Umsetzung strategischer Planung zu meistern, bietet sich das Balanced Scorecard-Modell von Kaplan und Norton an. Dies ist ein praktisches Instrument, um strategische Themen und Ziele zu definieren, Strategien auf allen Ebenen der Organisation umzusetzen und die Leistung zu messen. Die Balanced Scorecard kann von den Managern dazu benutzt werden, um den operativen Erfolg einer Organisation durch direkte Ursache-Wirkungs-Zusammenhänge im täglichen Betrieb zurückzuverfolgen.
Konkret lässt sich sagen, dass die Balanced Scorecard als Problemlösung für folgende Punkte eingesetzt werden kann:
Das gesamte Geschehen im Betrieb in seiner Vielschichtigkeit erfassen und auf Teilbereiche simplifizieren, die für alle Mitarbeiter sichtbar und zugänglich sind. Die Operationalisierung der Visionen sowie der sich daraus ergebenden Ziele im Hinblick auf die Strategie entwickeln. Diese strategischen Ziele an jeden Mitarbeiter kommunizieren. Die Strategien im Tagesgeschäft in Bezug auf die Finanzen verankern. Eine Angleichung der Strategien an den sich wandelnden Status Quo vornehmen.
Auf diese Weise wird die Verantwortung dort konzentriert, wo auch die dazugehörenden Abläufe seinen Verlauf nehmen. Dies hat zur Folge, dass das Unternehmen an Flexibilität gewinnt und unter den Mitarbeitern Vertrauen und Motivation hergestellt beziehungsweise verstärkt werden. Somit kann ein Wandel der Unternehmenskultur erreicht werden.
This thesis refers to Western multinational corporations (MNCs) that expanded their business activities in China significantly within recent years. These organizations operate in highly complex cultural environments, based on the infinite number of teachings drawn from past dynasties. The culture scope is difficult to assess, which explains the limited research available. The thesis examines whether classic performance evaluation systems in German MNC’s operating in China prove to be efficient. Furthermore, reference is drawn to the influences of controversial discussions on performance appraisals in German headquarters, whereby it is examined if Western alternatives would be compatible within a Chinese setting. Underlying cultural concepts; Confucianism, face dynamics, etc., and their implications are studied due to their high impact on the regulation of social interactions between German expatriates and Chinese business leaders. As part of the research, qualitative expert interviews were conducted with expatriates in China originating from both German SME’s and corporations. The results showed that hierarchies largely dominate corporate culture, which is partly due to partisan influences on the organization. Traditional performance appraisal systems largely prove to work efficiently. Lateral collaboration is evaluated as close to non-existent. Praise is rarely expressed. Furthermore, Chinese leaders and cultural, political underpinnings consolidate companies within their strict hierarchy and largely prevent the introduction of agile approaches, therefore alternative approaches can only be partially implemented.
In recent years, several studies have reported inadequate financial capability. Studies in Germany have shown similar results. While there was no statewide initiative, learning offers were available. However, the financial capability level did not increase over time. As a possible reason, the Dunning-Kruger Effect was hypothesised. According to the Dunning-Kruger Effect, participants with low ability would simply lack the ability to realise their lack of ability. This study investigated the investment capability of participants in Germany and tested for a possible Dunning-Kruger Effect. The results have shown no evidence for a Dunning-Kruger Effect. The study’s results were supportive of literature critical on the Dunning-Kruger Effect.
When translanguaging, individuals use and combine all their available language repertoires in order to increase comprehension. The use of different languages together
implies that there is no strict language separation. First studied in a school context, the primary purposes of this concept are the complete understanding of subject matter and the simultaneous development of additional languages. Recent studies in different business contexts show the concept’s transferability to other environments. This brings forth questions about, firstly, the implementation of translanguaging in a workplace and, secondly, the possible effects of translanguaging on interpersonal relationships in work teams. The focus of the analysis hereby lies on work teams with intellectual and creative
tasks. The transferability of International High School’s eight core principles, which are meant to improve students’ translanguaging skills, into a business context is discussed. The theoretical analysis results show that the eight principles are, in theory, all applicable
to creative and intellectual teams, but further challenges may arise. No definite answer is presented regarding the effect on interpersonal relationships; both positive and negative effects are possible. Results are all context-dependent, and further empirical research is needed to study the theoretical assumptions made in the present paper.
Der Begriff Greenwashing bezeichnet den Versuch von Firmen oder Organisationen ihr eigenes Image, ihre Produkte oder auch Dienstleistungen als besonders gut für die Umwelt anzuwerben, ohne dass dies der Wahrheit entspricht. Das Ziel in der vorliegenden Arbeit ist es zu beantworten, welchen Einfluss Greenwashing auf die Generation Z hat. Denn zumindest auf den ersten Blick scheint die Generation Z, welcher u.a. auch die wohl berühmteste Klimaaktivistin Greta Thunberg angehört und auf welche die Fridays for Future Bewegung zurückgeht, im Vergleich zu anderen Generationen ein besonderes Umweltbewusstsein entwickelt zu haben.
Um die Forschungsfrage zu beantworten, wurde eine quantitative Studie in Form einer Online-Umfrage mit Teilnehmenden aus vier verschiedenen Generationen durchgeführt.
Die quantitative Studie zeigte, dass kein Unterschied bezüglich der Ausprägung des Umweltumweltbewusstseins zwischen den verschiedenen Generationen bestand. Ebenso konnte nicht bewiesen werden, dass es einen Zusammenhang zwischen der Ausprägung des Umweltbewusstseins einer Generation und der Ausprägung der Skepsis gegenüber der Umweltfreundlichkeit grüner Produkte gibt. Auch konnte nicht bestätigt werden, dass die Generation Z eine höhere Skepsis aufweist als andere Generationen. Dies zeigt, dass der Einsatz von Greenwashing größtenteils unentdeckt bleibt.
Die wirtschaftliche Welt entwickelt sich stetig weiter und Globalität spielt eine immer größere Rolle. Viele Unternehmen wollen und müssen eine langfristige Partnerschaft oder zumindest eine kurzweilige Zusammenarbeit mit internationalen Produzenten verschiedenster Güter eingehen. Um optimale Ergebnisse zu erhalten, sollte es eine faire Verhandlungsart auf beiden Seiten geben. Die vorliegende Thesis beschäftigt sich daher mit unterschiedlichen Fragen zum Thema unfairer Geschäftspraktiken, legt aber den Fokus auf Fairness in ebensolchen.
Bei der Begriffsklärung war vor allem die Dissertation von Tobias Großmann eine große Bereicherung, da er in dieser nicht nur unterschiedliche Definitionen von Fairness vorstellt, sondern auch Studienergebnisse präsentiert, welche konkreten Faktoren der Fairness explizit von professionellen Verhandlungsführern wahrgenommen und als wichtig bzw. unwichtig erachtet werden. Anhand dieser Analysewerkzeuge war es dann möglich verschiedene juristische Verhandlungsurteile, nach einer kurzen Beschreibung, auf Fairness oder Unfairness zu untersuchen. Dabei hat sich herausgestellt, dass Gerechtigkeit nicht gleich Fairness bedeuten muss.
Da es in dieser Thesis hauptsächlich um faire Verhandlungen in der Arbeitswelt, zum Beispiel zwischen Einkäufern einer Firma, geht, wird dargestellt, warum solche Verhandlungen stattfinden und welche Eigenschaften sie besitzen müssen, um als fair zu gelten. Dazu wurden verschiedene Werke der Verhandlungsliteratur zu Rate gezogen. Bei privaten Verhandlungen gelten oftmals die gleichen Regeln wie bei beruflichen Verhandlungen. Zu den fairen Techniken gehören z.B. die passende Umgebung, die die Kreativität der Verhandlungsteilnehmer fördern kann, ein offener und ehrlicher Umgang miteinander, sowie ein kollaborativer Verhandlungsstil, der zu gemeinsamen Lösungen führt. Hier sei vor allem das Harvard Konzept von Fisher und Ury erwähnt, dass wohl das sozialste und fairste Konzept von Verhandlungsführung vorstellt. Man könnte meinen, dass Manipulationen als unfair dargestellt werden. Bei der Anfertigung dieser Arbeit hat sich jedoch herausgestellt, dass es durchaus auch manipulative Strategien gibt, die professionelle Verhandlungsführer als fair ansehen. Warnungen oder die Anpassung der eigenen Körperhaltung an sein Gegenüber zählen dazu, wohingegen Drohungen als klar unfair und aggressiv gelten. Wichtig jedoch ist, dass dies nicht für alle Kulturen gleich gilt, wie im Weiteren entdeckt wurde.
Es hat sich gezeigt, dass Konflikte ein wesentlicher Bestandteil von Verhandlungen sind. Friedrich Glasl hat die einzelnen Eskalationsstufen in seinem Ratgeber für Konfliktmanagement beschrieben, sowie Lösungsvorschläge vorgestellt, die dabei helfen sollen, die Konflikte noch zu lösen oder zumindest das Schlimmste abzuwenden. Die vorliegende Arbeit schlägt eine Brücke zu internationalen Verhandlungen, daher wird auch die A6-Konflikt- und Verhandlungsmethode von Mark Helmold vorgestellt, die sich speziell mit dem globalen Aspekt beschäftigt.
Da der Fokus auf Verhandlungen im Arbeitsleben liegt, geht es im weiteren Kapitel um die Fairness bei internationalen Verhandlungen und welche Aspekte und Regeln es hier geben kann. Bei der Analyse von Kulturen konnten sich zum Beispiel Unterschiede in der Vertrauensbildung, der Signifikanz von Beziehungen und dem Grad der Kommunikation finden. Dieses kurze Kapitel führt dann zum letzten Inhaltspunkt, den Verhandlungen im asiatischen Raum, das aber speziell Verhandlungen mit Händlern der Volksrepublik China beleuchtet. Um ihre Verhaltensweisen, die von Westeuropäern besonders und fremdartig empfunden werden können, zu verstehen, wird ein kurzer Blick auf die Historie von Händlern in China geworfen, es wird die Frage geklärt, warum Verhandlungen gerade in China immer wichtiger werden und wie genau der chinesische Verhandlungsstil aussieht. Dabei werden verschiedene Symbole, das Konzept von Ying Yang, sowie Strategeme, vorgestellt. Auch der Charakter des typischen, chinesischen Verhandlers wird näher betrachtet. Zu guter Letzt können dann daraus Implikationen für professionelle Verhandlungen in China geschlossen werden.
Die gesetzlichen Anforderungen an eine Nachhaltigkeitsberichterstattung werden durch die Einführung der Corporate Sustainability Reporting Directive erweitert. In den kommenden Jahren fällt auch die Marquardt Gruppe unter die Berichtspflicht und muss in ihrem finanziellen Lagebericht Nachhaltigkeitskennzahlen angeben. Die Basis für eine solche Berichterstattung sind die ESRS-Standardentwürfe, die Vorgaben und Anforderungen zur Erstellung eines solchen Berichts liefern. Teil dieser Anforderungen ist die Offenlegung der wesentlichen Themen eines Unternehmens, die mittels einer Wesentlichkeitsanalyse identifiziert werden. Der erste Schritt dieser Analyse, der in der vorliegenden Bachelorarbeit durchgeführt wird, ist eine Stakeholderanalyse. Hierbei werden die Stakeholder der Marquardt Gruppe identifiziert und anschließend priorisiert. Zusätzlich bietet diese Arbeit eine Handlungsempfehlung für den zweiten Schritt der Wesentlichkeitsanalyse, die Identifizierung von Auswirkungen. Um ein Stakeholder-Engagement aufzubauen und somit in den von den ESRS-Standardentwürfen geforderten Austausch mit den priorisierten Stakeholdern zu treten, wird von dieser Arbeit der Aufbau eines Stakeholder-Dialogs empfohlen.
Die Anwenderintegration in den Innovationsprozess kann Unternehmen vor Over-Engineering und unzureichendem Marktandrang ihrer Produkte bewahren, da die Nutzer nah an der Praxis sind und wertvolle Beiträge zur Produktentwicklung leisten können. In der bestehenden Literatur werden gängige Methoden der Anwenderintegration wie Innovationswettbewerbe, Lead User und Communities of Practice betrachtet, jedoch gibt es bisher nur wenige Studien zur praktischen Umsetzung dieser Methoden im Innovationsprozess. Die vorliegende Bachelorarbeit greift diese Forschungslücke auf und beschäftigt sich mit der Frage, wie Anwender in den Innovationsprozess integriert werden können. Als Beispiel wird der Werkzeughersteller Wiha Werkzeuge GmbH und ihre Hauptzielgruppe der Elektrofachkräfte verwendet, da das Unternehmen bereits einige Maßnahmen zur Nutzerintegration betreibt, diese aber noch systematischer umgesetzt werden sollen. Mittels qualitativer Experteninterviews werden die Anforderungen beider Seiten verglichen und anschließend die Implementierung der geeignetsten Methoden im Innovationsprozess auf Basis des Stage-Gate-Prozesses ausgearbeitet. Die Studie zeigt, dass Innovationswettbewerbe kein geeignetes Instrument sind und Communities of Practice nur sporadisch für größere Projekte eingesetzt werden sollten. Die geeignetsten Methoden sind Baustellenbeobachtungen und Werkzeugtests zur Produktoptimierung und -erprobung, wobei hier der Einsatz von Lead Usern nicht zwingend erforderlich ist, sondern durchschnittlich versierte Nutzer ausreichen.
Successful employee retention remains one of the most critical issues in human resource management. Various retention strategies have been proposed, examined, and empirically tested for centuries to retain valued employees. This research proposes a psychological explanation on the effectiveness of so-called pay-to-quit incentives and hypothesizes that such anti-incentives might be more beneficial than traditional incentives with regards to employee retention. Cognitive Dissonance Theory, Prospect Theory, and Social Identity Theory help to illustrate the underlying psychological mechanisms of pay-to-quit incentives and their impact on choice, attitudes, cognitions, and behavior.
Differences in the perception and their effects on the implementation of organizational agility
(2021)
This thesis paper investigates the differences in organizational agility implementation and links practical approaches to complex theory. Several agile transformations have been studied to provide an overview of the common guidelines that foster agile working. In alignment with the ambivalence of agility, the results show that a symbiotic mixture of bottom- up and top-down features in the application is required. Especially in traditional organizations, where hierarchical structures prevail, the practical implementation requires the approval of managers and the active involvement of employees to be successful. Additionally, companies cannot apply a uniform approach to achieving agile but must alter practices to fit their specific needs. Consequently, this paper can be particularly beneficial to companies attempting an agile change.
Vision statements are one powerful tool in visionary leadership that have to be communicated regularly in order to create purpose for employees. In the past decades, it was underestimated to achieve a greater understanding for a collective sense of purpose that is equally understood by many employees to increase organizational performance and especially coordination of work. To examine the role of values and mental imagery within vision statements, the concepts are more closely elaborated to develop more certainty in creating the right vision. Additionally, an archival study from the medical sector is portrayed which included vision statements and other performance relevant data of 151 hospitals in the US. The researchers found evidence for a strong interaction and imagery effect when four or fewer values were used within vision statements. The interaction resulted in a higher performance and work coordination of the organization and therefore functions as evidence for a shared sense of purpose. Besides, many leaders rather provide conceptual visions and communicate several values that distort the effect of vision imagery and decrease a collective sense of purpose.
Games are characterized above all by the fact that players naturally show a very high willingness to play. By using Gamification, one attempts to transfer this high motivational potential to other contexts by integrating elements of a game in a non-playing situation.
This bachelor thesis deals with the research question of how Gamification can influence the motivation and performance of users. It discusses how a gamified system must be designed in order to get the best possible benefit. Furthermore, the risks of Gamification are named and measures to reduce these risks are mentioned.
The methodology used is a literature search in which Gamification and its components are first defined, followed by a definition of motivation and performance. Furthermore, typically used game elements are presented and their effects are explained. Gamification is categorized according to two different approaches, differentiating between various types of Gamification. In order to explain the motivational effect, various psychological motivation theories are presented. The focus is on the self-determination theory according to Deci and Ryan, where the fulfilment of the needs of competence, autonomy and social relatedness are crucial for the emergence and maintenance of motivation. This theory is also used to understand performance improvements.
By presenting practical experiments in which Gamification systems have been developed, it becomes apparent that Gamification can have positive effects on the motivation and performance of users, provided that the basic psychological needs mentioned above are addressed. However, negative effects and various risks that Gamification can entail were also identified. For example, the ability to work in a team, the self confidence of the users, and the quality of the work can suffer if Gamification is implemented incorrectly.
For future research, it is essential to focus more on the interaction of different game elements, to differentiate between the quantity and quality of the achieved results, and to observe the long-term effects of a gamified system.
What happens in a situation in which an individual is given a quality task for no compensation while knowing that someone else receives a reward for the same effort? If a performance drop occurs, does the individual's fairness sensitivity play a dependent role? These questions are approached theoretically and experimentally within this thesis. As a foundation, the most critical insights from the psychological investigation of extrinsic rewards and its impact on intrinsic motivation and performance are reviewed. Furthermore, relevant findings regarding fairness are introduced from varying fields of research. The conducted double-blind experiment suggests with limited confidence that the higher an individual's fairness sensitivity in a situation of perceived unfair treatment, the lower the performance.
Since the introduction of the concept of Emotional intelligence (EI), there has been affective turbulence in the past decades in the scientific community. The interest in the concept has been growing since the popularization of it in 1995 by Goleman (Goleman, 1995). It has been claimed to be a new way to success, as it was being linked to performance, job satisfaction, many other work-related constructs (Wong & Law, 2002; Bozionelos & Singh 2017; Miao et al., 2018; Prentice, 2016) and even health-related benefits (Goleman, 2020).
On the other side, the concept of Social Intelligence (SI), which was first introduced and used by Thorndike in 1920, has been around in the scientific community for quite some time as well. It is known for reducing conflict, creating collaborations and mobilizing people towards a common goal (Albrecht, 2005).
There has been a perplexing use of them in the field of research. Therefore, the purpose of this thesis is to examine conceptual issues as the similarities and differences between the two constructs and drawing a clear line between the two. A theoretical review has been conducted for independently understanding each concept. Different conceptual models have been analyzed for differences and similarities, in terms of definition, use, skill, problem-solving area, depth of the construct and aim of reasoning. The conceptual analysis shows there are some distinct differences. In addition to that, the results indicate that both concepts are multidimensional, overlapping and interdependent.
The cheerleader effect describes the phenomenon, where pictures of faces are rated to be more attractive when presented as part of a group, than when presented in isolation. This study employs electroencephalography (EEG) and event-related potentials (ERP) to explore the origins of the cheerleader effect. We found significant ERP differences which suggest that the cheerleader effect is not caused by perceptual differences, but instead through social cues which distort the decision-making process that gives rise to subjects’ trait judgments.
This thesis aims to ascertain whether the concept of job sharing might be a solution for organizations to adapt their company values to meet the changing principles of society. The shift in demands results from the younger generations seeking different values in their free time, which also influences the demands at work. The disbalance between organizational and individual values leads to employee dissatisfaction and increasing turnover rates. The part-time concept of job sharing is on the rise regarding new work opportunities. Therefore, subtopics including flexibility, work-life balance, gender balance, and diversity in the workforce are positively encouraged through job sharing. The data and research in this thesis are obtained from existing literature on the work concept. Most previous research has focused on the influences on individuals and less on multiple levels within a company. The findings of this paper state that job sharing can significantly impact the value shift of a company in many different facets. Nevertheless, the concept also provides a large number of requirements on several levels which need to be adjusted to benefit from the concept.
Seit Ausbruch der Covid-19 (Coronavirus Disease 2019) Krise Ende 2019 hat sich nicht nur das Privatleben, sondern auch der Arbeitsalltag von Menschen auf der ganzen Welt
drastisch verändert. Seither setzen viele Unternehmen auf Homeoffice (HO), um das
Infektionsgeschehen einzudämmen. Diese Arbeit widmet sich der Frage, ob HO für Arbeitnehmende ein Arbeitsmodell darstellt, welches von Unternehmen auch in einer Zukunft nach der Covid-19-Krise weitreichend ermöglicht werden sollte. Hierzu wird zunächst die Entwicklung von HO vor und während sowie die prognostizierte Entwicklung nach der Covid-19-Krise aufgezeigt. Eine Untersuchung des aktuellen Forschungsstandes liefert einen weitreichenden Überblick über die Chancen und Risiken,
welche das Arbeitsmodell HO für Arbeitnehmende birgt. Dabei wird festgestellt, dass es sowohl umfassende Chancen als auch Risiken gibt, deren Erfüllung jedoch stark von
verschiedenen Faktoren, wie beispielsweise der Aufgabentätigkeit, abhängt. Im zweiten Teil dieser Arbeit werden daher sechs Hypothesen, mit Fokus auf den Faktoren HO-Intensität und Wohnsituation, anhand eines Online-Fragebogens unter 147
Arbeitnehmenden getestet. Dabei stellt sich heraus, dass die HO-Intensität und die
Wohnsituation die Konstrukte Produktivität, berufliche Isolation, Konflikte zwischen
Familie und Arbeit und HO-bedingte Erschöpfung bei ungleichen Rahmenbedingungen
kaum beeinflussen. Im Allgemeinen sollten Unternehmen in einer Zukunft nach der Covid-19-Krise HO insofern ermöglichen, dass sie den Arbeitnehmenden individuell angepasste Regelungen anbieten. Diese müssen sowohl den Bedürfnissen und Kompetenzen der Arbeitnehmenden als auch an die Unternehmens- und Führungskultur angepasst werden.
With the increasing popularity of the home office model and the limited exploration of associated stressors necessitate a comprehensive investigation of potential drawbacks. This thesis embarks on an investigation of how the home office paradigm can be leveraged to alleviate distress, nurture mental well-being. Specifically, it delves into an analysis of five prominent stressors inherent in the home office context, identifying effective strategies for mitigating each one adeptly. The data and research in this thesis are drawn from existing literature on the work concept. The findings underscore the substantial influence of these stressors on employees’ mental health and productivity. However, specific measures to mitigate these challenges are identified and thoroughly expounded upon. This research provides valuable insights into optimizing the home office environment and promoting the holistic well-being of employees.
The aim of this study is to understand the concept of Ethical Branding from the perspective of Generation Z. This umbrella question was divided into three research questions: 1. What constitutes an ethical brand for Generation Z, 2. What is Generation Z´s attitude towards ethical brands, and 3. How will the future of ethical brands look like? For this, ten individual online interviews with undergraduate students were conducted. Findings reveal that young people view Ethical Branding as an important personal issue. Members of Generation Z view an ethical brand as holding values such as fairness, honesty, integrity, and consideration at its core and consistently acting according to these values. This manifests itself in the fulfillment of environmental, social, legal, and economic responsibilities. Participants depict a largely positive outlook for ethical brands as society – in particular young consumers – becomes more aware of the importance of mindful and responsible consumption, challenging existing brands in the future. Companies should therefore focus on delivering what they promise and aligning all business activities if they want to be perceived by Generation Z as a truly ethical brand.
This thesis deals with the marketing of today and its benefits for companies and universities. The focus is on the recruitment of students at universities through the business platform LinkedIn. The tools offered by LinkedIn will be presented and the purpose for which they are beneficial will be determined. Surveys are used to clarify questions about the use of social networks for different activities. In addition, it will be worked out why students choose a university and how LinkedIn fosters this. These findings are then translated into marketing measures for the HFU Business School in Villingen-Schwenningen.
Die COVID-19-Pandemie ist Treiber der Digitalisierung, welcher das Verhalten von Menschen nachhaltig beeinflusst und Organisationen vor neue digitale Herausforderun-gen stellt. Diese Forschung untersucht hierzu 75 Sparkassen aller Größenklassen und Regionen Deutschlands auf deren Digitalisierungsstand während der COVID-19-Pandemie. Der DSV-Gruppe als zentraler Lösungsanbieter der Sparkassen, liegt derzeit keine aktuelle Forschung zu Einstellungen und Maßnahmen bezüglich der Digitalisie-rung in den Sparkassen vor. Daher sollen die Forschungsfragen „Welche digitalen Her-ausforderungen bestehen zum aktuellen Stand bei den Sparkassen?“ und „An welchen Punkten kann die DSV-Gruppe ansetzen, um die Sparkassen bestmöglich in ihren digita-len Herausforderungen zu unterstützen?“, durch eine quantitative Online-Umfrage be-antwortet werden. Die Ergebnisse zeigen, dass die befragten Sparkassen Unterstüt-zungsbedarf in der Digitalisierung von Prozessen, vor allem für Beratungsgespräche und Home-Office, aufweisen. Zudem wurden Defizite in der Agilität und Gewinnung digi-tal geschulter Mitarbeitenden identifiziert. Die DSV-Gruppe könnte den befragten Sparkassen in der Digitalisierung mehr Führung durch zentralere Steuerung zeigen und eine individuellere strategische Beratung bieten. Außerdem könnte die Schulung von Mitarbeitenden in ihrer digitalen Fitness unterstützt und tiefergehende Forschungen zum Zusammenhang zwischen dem Kostendruck, der digitalen Einstellung und den digitalen Maßnahmen der befragten Sparkassen angestellt werden. Die Forschung erkennt Relati-onen, welche die DSV-Gruppe in weiteren Forschungen auf Kausalität untersuchen soll-te, um die untersuchten Sparkassen bei der Anpassung ihrer Geschäftsmodelle an die veränderten Gegebenheiten der Digitalisierung zu unterstützen und somit die Ge-schäftsbeziehung zu den Sparkassen nachhaltig zu festigen.
This paper examines the effect of ownership on strategic reasoning in the classical p-beauty contest game. While much literature focused on cognitive ability as the foundation for higher-order strategic play, we investigate whether a more motivational perspective can serve as a foundation for strategic reasoning as well. This is to be induced via the endowment effect by combining two market simulations with a p-beauty contest game in three experimental sessions. We conclude that while an endowment effect does not have a significant influence on first-round behavior, there are indications that it can influence the learning of endowed players as early as round two of a repeated p-beauty contest game. We find that possible differences in the degree of commitment substantially affect strategic behavior. The analyses ultimately suggest that strategic behavior possibly could occur not only on a cognitive level but also on a motivational level, provided that the motivation is powerful enough.
Das Ziel dieser Arbeit ist es, die Funktion von Keywords für den Suchalgorithmus zu untersuchen und festzustellen inwieweit die Optimierung von Keywords für die Suchmaschinenoptimierung wichtig ist. Während die Funktion von Keywords für den Google Algorithmus theoretisch untersucht wurde, wurde die Bedeutsamkeit von Keywords mit einer praktischen Suchmaschinenoptimierung und deren Auswirkungen auf die Google Suchergebnisseite gemessen. Um die Auswirkungen von optimierten Keywords zu messen, wurde eine Forschungsstudie zur Datenerhebung durchgeführt. Diese Studie umfasst eine E-Commerce Website, die Handyketten verkauft und wurde über einen Beobachtungszeitraum von 17 Wochen implementiert. Die Ergebnisse zeigen, dass sich sowohl die Keyword-Optimierung, als auch die On-page Optimierung positiv auf die Ranking-Position der Suchergebnisliste auswirken. Generell deuten die Daten an, dass die Optimierung von On-page Faktoren eine größere Auswirkung auf die Ranking-Position haben und somit eine größere Gewichtung durch den Suchalgorithmus zugeteilt bekommen.
Pricing decisions are some of the most important marketing considerations and require knowledge on the value that customers associate with a company’s offerings when optimizing revenues and product positioning in a market. However, measuring the customers’ willingness to pay (WTP) remains a challenging task, because numerous biases, psychological phenomena, and social norms cause distorted answers in methods that are commonly used to assess the WTP, which leads to misguiding data and false assumptions with regard to price-sales relationships. This study recognizes the importance of reliable and accurate data that adequately reflects the real market situation. In this context, controlling as a business function plays a major role, being the intersection between financial consideration and business functions such as marketing and sales, providing important data that is used as a foundation for strategic decision-making. Therefore, this study has the objective to investigate how implicit price research can support the planning of strategic decisions in the context of digitized controlling by implementing an online reaction time tool as an integrated module into a controlling software.
The present paper proposes to contribute to this topic by applying an experimental pricing research method – NeuroPricing® Online – using implicitly assessed reaction time data to investigate the subjects' unconscious willingness to pay in two distinct case studies in the mineral water market.
The results of the first case study indicate the existence of the willingness to pay a price premium for organically labeled water but suggest a strong dependence on the container type and the distinct price segment in which the water is offered. The second case study revealed that the perceived value of identical products of a brand could be considerably different between potential customers in established and new sales regions.
Our research contributes to a better understanding of consumers’ valuation and emphasizes the importance of implicit pricing research as a method to support digitized controlling as an interconnecting business function between financial considerations, consumer behavior, and strategic management.
Sustainability, encompassing the economy, the environment, and society in equal parts, is an increasingly prominent topic that is gaining in importance and awareness due to the climate crisis and the resulting urgent need for action. It is essential to simultaneously focus on the global and on the local scale in order to create a paradigm shift. This study addresses the attitude-behavior gap of employees in the daily operations within companies and evaluates how nudges can be implemented to narrow this gap. A literature review was conducted to understand the separate topics of sustainability, the attitude-behavior gap, and nudging. Based on these three topics and their interrelation, exemplary nudges on habits and on infrastructure to be applied in a company and modified to its needs are developed. The method of implementation of nudges cannot be generalized because (1) attitudes and behavior and their interrelation are individual and influenceable factors and (2) the corporate context and how nudges are communicated impact the effectiveness of the interventions. Investing in internal sustainability practices in combination with indispensable external practices leads companies to a holistic, authentic, and successful approach towards becoming a sustainable business.
Keywords: Attitude-Behavior Gap, Nudging, Corporate sustainability
Der Frauenanteil in den Führungsetagen der deutschen Wirtschaft stagniert seit Jahren auf einem niedrigen Niveau und spiegelt nicht im Entferntesten den Anteil weiblicher Beschäftigter wider (vgl. Tonn 2016, S. 11). Vor allem im Top-Management sind Frauen deutlich unterrepräsentiert. Die Grundannahme dieser Bachelorarbeit besteht darin, dass Frauen grundsätzlich motiviert sind, Führung zu übernehmen und die gleichen Potentiale wie Männer besitzen. Um eine Führungsposition einzunehmen, müssen die Rahmenbedingungen passen. Aufgrund biologischer Unterschiede und der Sozialisation präferieren Frauen andere Rahmenbedingungen als Männer. In der vorliegenden Arbeit wurde die Frage untersucht, was sich aus Sicht der Frauen verändern müsste, damit sie ihr Potential entfalten können. Dazu wurden 50 weibliche Probandinnen aus unterschiedlichen Branchen befragt. Die systematische Betrachtung der Aussagen ergab im Wesentlichen folgende sieben Aspekte: Gestaltungsfreiheit, Unterstützung zu Beginn und in der Führungsposition, Vertrauen, eine gute Feedback- und Fehlerkultur, die Vereinbarkeit mit dem Privatleben, Menschlichkeit im Fokus und attraktive Anreize. Des Weiteren konnten durch die Ergebnisse Handlungsoptionen abgeleitet werden, um strukturelle und kulturelle Rahmenbedingungen zu gestalten, die talentierten und motivierten Frauen einen einfacheren Zugang zu mehr Führungsverantwortung verschaffen.
This paper aims to emphasize the significance of an effective break design in an
occupational context, with a specific focus on the implementation of phone-free work breaks. Through an experimental investigation, the potential impact of a mobile phone lockbox, intended to facilitate phone abstention during breaks, was examined. It is proposed that external control, imposed by the use of a lockbox, negatively influences performance due to a reduced sense of perceived control. Considering this, the experimental design sought to identify differences between three groups exposed to varying levels of external control during a work break. These differences were quantified using a memory recall assignment, which measured the performance change of each participant after the break. The results indicate that principles extending theories of perceived control must be considered. Contrary to the theory of perceived control, the group subjected to the highest degree of external control via a mobile phone lockbox exhibited the greatest performance improvement. Despite refraining from phone usage, the group allowed to keep the phone on the table but instructed not to use it demonstrated lower performance improvement, even compared to the group that used the phone during the break. The results indicate that further research on self-control as a limited resource is required.
Due to technical advances, multisensory technologies have gained traction in the research and development of many industries. With the launch of virtual and augmented reality systems, the potential for these technologies increased even further. The senses of vision and hearing have long been integrated into current products, leading to the assumption that olfactory stimuli are likely to be included soon to stimulate the sense of smell.
With this trend, the issue of implementation into current digital products and services arises, as odors currently cannot be captured in one place and released in another on a large scale. Therefore, this thesis deals with the nature of smell from a cognitive psychological and technological viewpoint. We show why it makes sense to stimulate the sense of smell in multisensory experiences and present early and current technical standards. In addition to this, we conducted expert interviews enabling us to provide insights into the digital scent and olfaction industry. Among other aspects, our results suggest that there are fundamental challenges that developers have to overcome and that a successful implementation depends on the business application.
Unternehmen stehen in der heutigen Zeit mehr und mehr unter Druck, Verantwortung für ethische Lieferketten zu übernehmen. Dabei scheitert der Ansatz an die pure Moral und das Gewissen der Wirtschaftsakteure zu appellieren. Durch psychologische Einflussfaktoren, verhalten sich Personen oft nicht so ethisch, wie sie von sich denken. Auch können Unternehmen bei der Umsetzbarkeit an ihre Grenzen kommen, da Moral und Werte der unterschiedlichen Unternehmen oft nicht direkt miteinander kompatibel ist. Fokalen Unternehmen kommt die große Aufgabe zu, ihre Werte an ihre Lieferanten weiterzugeben und somit die Ethik in der Lieferkette zu gewährleisten. Da die freiwillige Verpflichtung zur Übernahme der Verantwortung nicht funktioniert, tritt ab 01.01.2023 ein Gesetz in Kraft, was Unternehmen in Deutschland zur Implementierung spezieller Maßnahmen zur Förderung der Ethik, zwingt. Die Frage, ob Ethik und Ökonomie überhaupt zeitglich in der Lieferkette existieren können, kann mit „ja“ beantwortet werden.
Forecasting demand is a mission-critical but non-trivial pursuit in strategic planning for any brand. However, long-established explicit pricing research methodologies suffer from well-described biases, thus posing a significant obstacle to accurate forecasting. One way to tackle this challenge is resorting to implicit measures inspired by paradigms from cognitive psychology and neuroscience. Hence, as carried out with NeuroPricing Online, implicit price research can help identify a consumer's Willingness to Pay (WTP) for a product or service. Consequently, the entire sample´s distribution of WTPs can be converted into a population model of demand vs price. A subsequent model of revenue has, to date, in marketing research, typically been based on indexed values, providing the user of the data with non-intuitive and rather abstract measures. Here, using the case of a Mineral Water bottler, we have integrated the demand model directly in a well-maintained digital controlling tool of said cooperation. Central figures such as gross sales and contribution margin were modelled based on realistic cost and market estimates. Thus, assuming the same conditions, the data leads to a fact-based and accurate prediction of the results of a price change. The insights allow the company to gain concrete insights into the context of its pricing strategy and, if necessary, reposition itself to achieve a competitive advantage. For instance, the pricing model integrated into the controlling tool allows for comparing various bottle types in terms of revenue and contribution margin. As such, the specific impact on the financial performance of, say, a revenue maximising or contribution margin maximising strategy can be predicted.
This literature review-based study reveals that there are reasons for the acceptance of the effectiveness of equine-supported leadership trainings. Results show that people are able to transfer knowledge to a situation which is different from the learning situation (Baldwin & Ford, 1988). Additionally, this research deals with the assumption that empathy can be raised through the equine-facilitated trainings. This hypothesis is proven by the results of empathy improvement in autistic people during equine-assisted activities (Malcolm, Ecks and Pickersgill, 2018).
A Descriptive Study on Customer Attitudes towards Green Branding in the Fashion Industry in Germany
(2021)
This paper attempts to provide an up-to-date representation and analysis of customers' attitudes towards green branding in the fashion industry and their willingness to pay (WTP) for sustainable and ethical clothing in Germany. Related literature strands are reviewed to understand how the fashion industry works, what green branding means, and how customer attitudes are shaped. After creating an attitude measurement model, an online questionnaire was designed and sent to Furtwangen University students, with 153 valid responses returned. The descriptive analysis sheds light on the three attitudinal components related to sustainability and ethics in the fashion industry. It is noted that customers do not hold a definite attitude. However, a tendency towards the positive end is ascertained. Significant gaps still exist in terms of knowledge and awareness of some commitment by fashion brands. Another huge factor influencing attitudes appears to be a lack of trust. The behavioral component showed that customers are trying to contribute through proper disposal and are willing to buy sustainable and ethical clothing more often. However, there is still some room for improvement in terms of customer education. Nevertheless, it is found that they are willing to accept an additional contribution for sustainable and ethical clothing. In general, it can be concluded that there is a foundation to improve the fashion industry towards more sustainability. However, all stakeholders, i.e., customers and fashion brands, as well as the government, need to work together to change the industry in the long run.
Prior research found extremeness aversion effects to be common and robust. Nevertheless, most research neglected the spatial arrangement's influence on a consumer's choice and placed the compromise option of a choice set simultaneously in the spatial middle. Following these findings, five bachelor theses were conducted to investigate both aspects by analyzing numerical and spatial choice architectures – their data comprised three online surveys and three field experiments. This study aimed to compare their findings and analyze their data sets to search for overarching effects. Therefore, we hypothesized that there is either information-format compatibility or a general tendency towards the spatial middle of a choice set. To research this hypothesis, we brought the data sets into a comparable format, analyzed our findings, and conducted t-tests to test for statistical significance. Even though the study could not find overarching effects across the data, it supports the notion that a choice set's spatial arrangement, like the numerical one, can influence consumer behavior. Furthermore, it led to valuable insights for future research approaches concerning expanding extremeness aversion into a spatial dimension.
Weintouristen haben in deutschen Weinregionen einen besonders großen Einfluss auf die regionale Wirtschaft und sind daher von besonders hoher Bedeutung für diese Regionen. Ziel dieser Arbeit war es die aktuelle Marketingstrategie zur Ansprache der Weintouristen in der Weinregion Rheingau zu analysieren und diese mit den Marketingstrategien zweier konkurrierender nationaler Weinregionen Mosel und Rheinhessen zu vergleichen. Basierend auf diesen Ergebnissen wurden Handlungsempfehlungen für die zukünftige Marketingstrategie der Weinregion Rheingau abgeleitet. Hierfür wurden online zur Verfügung gestellte Informationen der Weinregionen und ihre Kommunikationskanäle analysiert und themenrelevante Studien untersucht. Die Weinregion Rheingau besitzt auch im Vergleich mit den beiden anderen Weinregionen eine robuste Marketingstrategie, die auf die selbst identifizierten Zielgruppen abgestimmt ist. Handlungsbedarf gibt es allerdings bei der Tiefe der Marketingstrategie besonders bezüglich der Zielgruppen und den gebotenen Aktivitäten,
die für diese von Interesse sein könnten. Ebenso wurde die Social Media Plattform LinkedIn als ungenutzte Ressource zur Kommunikation identifiziert.
This bachelor thesis with the title Chatbots, Video Recruiting and Mobile Communication Channels: Würth Industrie Service in the field of tension between digital acquisition channels and the company philosophy ‘People are the center of attention’ deals with the implementation of digital personnel acquisition channels as well as with the conflict between digitalization and the focus on people. In particular, the communication between applicants and personnel acquisition is addressed.
Digitalization has been developing at a high speed and influences the entire working and living environment. This increasing process of change is also related to the job market and the communication process. Communication has changed in recent years and still does. Instead of the previous, purely functional exchange of information in text form, visual language is becoming increasingly important. Furthermore, the younger generation is used to speed and a quick reaction to messages through social media.
In addition to the change of traditional communication and the trend towards visual language, it must be concerned that human resources is still a people business. Digital processes can cause the actual focus on people to be lost.
Based on a qualitative research approach and the expert interview, three employees of Würth Industrie Service GmbH & Co KG and a service provider are interviewed about digital instruments and the risk of losing the focus on people through digital processes in personnel acquisition. With the help of the qualitative content analysis according to Mayring, it clearly shows how important personal contact with the applicant is in the selection process. Moreover, the personal fit of the candidate with the position and with the company can only be checked in a personal interview by HR Business Partner. Nevertheless, the introduction of a digital tool in the selection process for a pre-selection at Würth Industrie Service GmbH & Co. KG is important in order to relieve the HR Business Partners now and in the future when the number of incoming applications and hiring figures are increasing.
The recommendation to introduce video interviews rather than implementing WhatsApp and Chatbots at Würth Industrie Service GmbH at this point is based on the theoretical principles and the expert interviews.
The sale of insurance policies through the payment of commissions to intermediaries, such as agents, is a common practice in the insurance sector. As a consequence of this compensation method, intermediaries must weigh-off between increasing their commission-based income and offering clients suitable low-priced policies. A novel business model seeks to address this issue by substituting this commission-fee-based approach with a subscription-based approach. Although a company already applies this business model with a minor customer base, there is a lack of information about whether and under which circumstances it can be financially profitable. To obtain transparency about the financial prospects of this business model, a corporate financial model was created, through which seven scenarios were modeled and financial key figures compared. Three scenarios simulate distribution via a direct sales channel through the company workforce, and four scenarios via an indirect sales channel consisting of external intermediaries. The comparison of the scenarios indicates that this commission- free business model can be profitable in the long term regardless of the sales channel selection. Yet the results show that distribution via the indirect channel can be perceived as more profitable. By optimizing processes in both channels and by adjusting the remuneration for intermediaries in the indirect channel, the financial prospects for all scenarios can be further increased.
The primary aim of this paper is to measure how happy students are at Furtwangen University by using an online questionnaire. To create the questionnaire, seven dimensions that influence the happiness of students, were identified. Those are: Life Satisfaction, Study, Social Relationships, Leisure Time, Financial Situation, Health and Housing Situation. The development of the questionnaire is based on a preliminary theory section that answers what concepts exist for measuring happiness and how the measurement is done. In addition, interviews with students were conducted, and existing studies from the literature were used to develop the questionnaire. The results showed that students at Furtwangen University tend to be rather happy in total. Students are least satisfied with their health and most satisfied with their social relationships and housing situation. Finally, based on the results, a recommendation for action was formulated, that describes how the results of the empirical study can be used for Furtwangen University to increase the happiness and well-being of its students. Here, aspects such as the improvement of the university's health care system or an increased focus on better advertising of the university's leisure activities and events were recommended.
Durch die Covid-19 Pandemie kam das Thema Home-Office in aller Munde. Die Arbeitsweise des mobilen Arbeitens eignet sich hierbei nicht für jede Tätigkeit gleichermaßen.
In der vorliegenden Arbeit wurden die Führungskräfte betrachtet. Das Ziel ist es zu untersuchen, ob ein bestimmter dominierender Führungsstil sich besonders für das Führen von Mitarbeitenden im Home-Office eignet und ob Führungskräfte mit verschiedenen Führungsstilen diese Arbeitsweise anders einschätzen. Dafür wurde eine quantitative Studie durchgeführt, die von Führungskräften Einschätzungen zur Eignung von kreierten Szenarien sowohl im Büro als auch im Home-Office einholt. Spezifisch wurden die Teilnehmenden dabei in die dominierenden Führungsstile des Bosses und des Coaches klassifiziert und anschließend zu ihrer Einschätzung der Eignung des Arbeitsortes in verschiedenen Szenarien befragt. Diese Studie zeigte, dass die hier betrachteten Führungsstile und der Arbeitsort einen Effekt auf die Einschätzung der Eignung hatten. Hierbei zeigte sich, dass die Teilnehmenden, die mit dem dominierenden Führungsstil des Coaches klassifiziert wurden, die Eignung der Szenarien für die Arbeit im Home-Office positiver einschätzten.
Weitere Forschung hierzu könnte sich sowohl mit der Sicht der Mitarbeitenden auf die Führungsstile beschäftigen als auch weitere spezifische Gruppen und Tätigkeiten betrachten.
The well-substantiated “cheerleader effect” proposes that individuals in groups are perceived to be more attractive compared to when they are presented in isolation. With the aim of finding out whether this effect is applicable to additional dimensions of social perception, we investigated attractiveness, salary, vanity and intelligence judgements in two methodologically distinct experiments. We could not detect differences in ratings between the isolated and group presentations of individuals in a between-subjects design but found evidence supporting the existence of the cheerleader and the “banker effect” in the within-subjects design. Besides an increase in attractiveness, replicating the cheerleader effect, individuals were as well perceived to be earning higher salaries when surrounded by others, thus establishing the banker effect and further emphasising the actual impact of group context on trait judgements. The supplementary finding that both effects do not occur simultaneously within the same person creates new pathways for identifying their underlying causes and deriving possible explanations.
The world is constantly changing, and cosmetic companies need to adapt to these changes to survive. In particular, cosmetic companies should not underestimate changes in how customers value information from different sources because proper marketing can lead to increased sales. Therefore, this thesis aims to determine which information sources customers of Generation Y are using and how they weight the information from these different sources. A survey was conducted with people of Generation Y to answer the research question. The survey showed that the most frequently used and highest weighted sources for getting information are search engines, friends and family, and product ratings. Furthermore, the results indicate that information gathered from offline sources has a more significant impact on purchase behavior than information gathered from online sources. Potential customers using search engines are more likely to buy a product online. However, the price of a product does not influence how consumers weight the opinions of friends and family, and age does not impact the weighting of social media or the total number of sources a customer uses. To conclude, a company should not ignore the importance of offline information sources because the data shows that offline sources significantly impact buying behavior. They should also aim to have their online shop appear as one of the top search engine results because this will impact the likelihood that customers visit their websites and buy their products.
The bachelor’s thesis deals with the question of whether a treatment with neurofeedback could provide a benefit for the members of an organization during a change process.
In particular, the motives and challenges of change projects were identified. Furthermore, the methods which can be used to reduce and even prevent these problems were examined. The non-achievement of basic human needs, the associated fear, the loss of trust and stress plays a major role here. A good change management is able to address some of these issues, for example through good communication and the implementation of a change vision. The difficulty is that people may be too stuck in their views, including previous bad experiences, to be helped by current methods. It could be shown, that the training with neurofeedback achieves positive and fast lasting effects. The thesis explains how the person to be treated must be prepared and what a training might look like. Various areas in which neurofeedback has already been successfully used are briefly described and it is investigated whether there are treatments for disorders that are similar for the resistances in change processes. Expert interviews have examined these assumptions more closely and provided a practical and concrete perspective on the treatment with neurofeedback in an organizational context.
Finally, it was found that training with neurofeedback in companies is quite an interesting option. At this stage, however, there is a lack of studies that can prove the concrete benefits. Until now, neurofeedback has been applied almost exclusively to the medical field and this will probably not change in the upcoming years due to the high complexity of the procedure. Other methods, such as yoga or meditation, are on the one hand easier to carry out and the other hand already established in society. However, since positive results have already been achieved with biofeedback and people are beginning to take an interest in it, this could be a first step towards neurofeedback.
This paper deals with the topic of “Liebhaberei in the income tax law - Doubtful questions on the tax topic of “Liebhaberei” on the example of the seven types of income of the income tax law as well as the current photovoltaic regulations.” In the following, questions of doubt concerning the tax topic of “Liebhaberei” shall be raised and analyzed using the example of the seven types of income of the Income Tax Law as well as the current photovoltaic regulations and, if possible, solutions shall be proposed. This paper will first give an overview of the basics of the subject of “Liebhaberei.”. In the consideration a focus is put thereby on “Liebhaberei” with incomes from trade enterprise in accordance with § 15 EStG as well as incomes from letting and leasing in accordance with § 21 EStG. Special features of the individual types of income to be taken into account in the “Liebhaberei.” audit, as well as audit schemes, are dealt with and, if necessary, supplemented and the legal consequences resulting from the hobby are illuminated. The focus will also be on income from commercial operations in accordance with § 15 of the German Income Tax Law (EStG).
Finally, the BMF letter of 29.10.2021 will be analyzed and the right of application and the associated requirements will be examined.
Diese Thesis wird das Thema Führung beleuchten und sich hierbei vor allem auf
Unternehmen beziehen, welche global agieren und Mitarbeiter mit diversen
Hintergründen beschäftigen. Hierfür wird zuerst das Thema der Führung allgemein
behandelt und danach die Themen der psychologischen Sicherheit als auch das der
Transkulturalität näher beleuchtet. Auf der Grundlage relevanter Literatur zu den
Themenbereichen wurden eine Umfrage in einem Unternehmen sowie mehrere semistrukturierte Interviews mit Führungskräften aus einem global-agierenden Unternehmen geführt. Diese werden ergänzt durch qualitative Interviews mit akademischen Experten aus den Gebieten der Transkulturalität und der Psychologie. Schlussendlich werden die aufgestellten Hypothesen den analysierten Daten und denen aus ihnen resultierenden Ergebnissen gegenübergestellt und ein Fazit samt Ausblick gegeben.
There is a growing trend for multinational enterprises to send their expatriate employees on international assignments to achieve corporate development, human resource goals and to gain a competitive advantage in the global context. Therefore, the performance and productivity of international assignees play a major role for them and the organization. However, expatriate research has so far rarely taken into account the factors that do not directly relate to expatriate performance. Instead, research has focused on expatriate success and failure. However, the literature shows that neither can yet be clearly defined. Therefore, this study instead focuses on expatriate performance and productivity by placing special emphasis on literature gaps. Hence, in this study the importance of several factors is tested, namely: 1) overall international experience, 2) informal social networks, and 3) expatriate family. As this research aims to develop practical approaches to managing critical circumstances when relocating overseas, a link between theory and previous study findings has been established. To provide a point of departure for Global People Transitions GmbH, a special focus has been placed on organizational support and intercultural training. The data have been collected through guided expert interviews with six participants, three of them expatriates, two expatriate spouses, and one repatriate. The study results have found that the tested factors have an impact on expatriate adjustment and, consequently, on expatriate performance and productivity. In addition, several aspects to improve expatriate performance and productivity have been identified, such as providing organizational support or creating structures and routines. Lastly, it has become clear that research on international assignments is very elusive due to several underlying factors that influence the matter.
The objective of this thesis is to determine whether or which of the two types of praise effort-based or ability-based – has more positive psychological effects on humans.
Therefore, various study results on these two types of praise will be summarized and compared. This comparison shows that in the short-term, ability-based praise can have a more positive effect on the performance of a person, but in the long-term, effort-based praise has a much better effect. In order to explain this effect, the following two theoretical approaches are examined in more detail: theory of fixed and growth mindset and the effort-ability-relation. Although theory and study results suggest that effort-based praise is the better option, there are some reasons why using only effort-based praise can be harmful. To overcome these harmful effects, it is important to use praise responsibly and accordingly as well as to be aware of its powerful influence.
Diese Bachelorarbeit widmet sich der Entwicklung eines Businessplans für ein gesundes, fitnessgerechtes und nachhaltiges Fast-Casual-Restaurant in Freiburg im Breisgau. Die Forschungsfragen, die dieser Arbeit zugrunde liegen, untersuchen die Faktoren und Strategien, die dazu beitragen können, den Konsum von ungesundem Fast-Food zu reduzieren und ein gesünderes Ernährungsverhalten zu fördern. Darüber hinaus wird erforscht, wie ein Geschäftsmodell entwickelt und gestaltet werden kann, um gesundes, fitnessgerechtes und nachhaltiges Fast-Food für die breite Öffentlichkeit zugänglich zu machen. Schließlich wird untersucht, wie dieses Geschäftsmodell nachhaltigen Wert schaffen und langfristigen Erfolg gewährleisten kann. Die Forschungsmethodik umfasste Interviews im kleinen Kreis sowie eine Online-Umfrage unter den potenziellen Zielgruppen. Basierend auf den Ergebnissen dieser Forschung wurde ein umfassender Businessplan entwickelt, der alle wesentlichen Aspekte des geplanten Restaurants abdeckt, von der Geschäftsidee und dem -modell bis hin zur Marktanalyse, Marketingstrategie, Organisationsstruktur und Finanzplanung. Die vorliegende Arbeit kommt zu dem Schluss, dass das Geschäftskonzept zwar umsetzbar ist und eine klare Nachfrage besteht, jedoch eine enge Zusammenarbeit und Unterstützung von Experten erforderlich ist, um die langfristige Nachhaltigkeit und den Erfolg des Unternehmens zu gewährleisten. Die Ergebnisse dieser Arbeit bieten einen wertvollen Beitrag zur Förderung einer gesünderen Ernährung und eines nachhaltigeren Lebensstils in der Region Freiburg im Breisgau. Dieses Fast-Casual-Restaurant hat das Potenzial, nicht nur die Ernährungsgewohnheiten der Bevölkerung zu verbessern, sondern auch positive Auswirkungen auf die Umwelt und die Gesundheit der Menschen zu erzielen.
This thesis examines the added value of modern approaches of balance sheet analysis for the external analyst. When talking about modern approaches of balance sheet analysis, scoring models, qualitative analysis, discriminant analysis and artificial neural networks are meant. On the basis of an extensive literature research, it is examined to what extent these approaches can overcome the weaknesses of the traditional balance sheet analysis.
This study examines the current human capital management software market with integrated people analytics module and their targeted type of human resource management. The study is guided by the research question: Does the current human capital management software with people analytics module market target their data usage towards hierarchical or agile type of human resource management? To answer the research question a content analysis of 12 websites of human capital management software providers with integrated people analytics module was conducted. The findings were evaluated based on a scale of 4 prototype approach.
The study revealed that the majority of human capital software providers aim their data usage towards hierarchical organizations. A large part of the examined companies run a mixed approach and try to aim their software towards both hierarchical and agile organizations with different tendencies. The findings of this study align with the literature and suggest to organizations seeking to implement a human capital management suite to choose the software that supports their human resource type and strategy the best.
This thesis aims to explain corporate visions from a psychological perspective to examine its effects for the individual and the organization.
Therefore, the existing literature on the topic of vision and psychological theories has been reviewed. Psychological theories from cognitive, social, and positive psychology, as well as the psychology of emotion, have been applied to the topic of corporate vision.
Derived from complexity theory, visions can function as positive emotional attractors (PEA), which trigger various psychological processes. Visions activate the default mode network and lead to mental simulations, such as the simulation of a best possible self, which contribute to perceived meaning in life and lead to an increase in positive affect. Further, the PEA leads to adapting a promotion focus. Affective forecasting of the future serves as a motivator. Anticipated emotions can lead to the impact bias and emotional contagion, which are important for the communication of the corporate vision. From the perspective of social psychology, Schwartz’s theory of values and social identity theory can explain the effects of corporate visions. Growth-oriented values can trigger a promotion focus in the individual, therefore being motivating.
Social Identity theory further states, that if an organization’s values are similar to those of the individual, the individual can experience organizational identity.