Open Access

This thesis examines strategies to minimize workplace bullying, focusing on the research question: How can companies minimize workplace bullying? It evaluates the effectiveness of three key interventions: the implementation of anti-bullying policies, employee training programs, and bystander empowerment. The study tests the following hypotheses: 1. Employees in organizations with an anti-bullying policy feel more supported in managing bullying incidents compared to those in organizations without such a policy. 2. Employees who have received training on workplace bullying report higher confidence in managing bullying situations compared to those who have not. 3. Employees believe that encouraging bystanders to intervene in bullying situations reduces the frequency of workplace bullying incidents. To investigate these hypotheses, the study employs a quantitative approach using employee surveys. The findings indicate that although anti-bullying policies, training programs, and bystander intervention help reduce workplace bullying, their effectiveness depends on the organization's level of awareness, accessibility, and enforcement. Policies alone are insufficient unless actively communicated and integrated into workplace culture. Training programs enhance employees confidence in addressing bullying situations but remain underutilized. Bystander intervention emerges as a particularly effective strategy, though barriers such as fear of retaliation limit its impact. This research underscores the significant consequences of workplace bullying, including reduced employee well-being, increased absenteeism, and organizational costs associated with turnover and reputational damage. By providing evidence-based recommendations, this study advances the understanding of workplace bullying prevention and offers practical insights for organizations seeking to foster a work environment that actively discourages bullying and promotes respect and fairness. Future research should explore industry-specific factors and the long-term effectiveness of intervention strategies.

Multinational enterprises (MNEs) shift over USD 1 trillion in profits annually to low-tax jurisdictions, causing global tax revenue losses exceeding USD 200 billion (Tørsløv et al., 2023). In response, the OECD introduced the Base Erosion and Profit Shifting (BEPS) initiative, including the Two-Pillar solution, which aims to reallocate taxing rights and enforce a 15% global minimum tax (GMT). This study evaluates BEPS’s effectiveness, combining macroeconomic data, firm-level analysis, and case studies like the Double Irish Dutch Sandwich. Findings reveal that while BEPS improves tax transparency, it lacks strong enforcement, disproportionately benefits developed nations, and fails to eliminate tax havens. Although BEPS is a step toward tax fairness, it remains inadequate in preventing aggressive tax planning. Stronger global cooperation, potentially under a UN-led framework, may be necessary to curb profit shifting effectively.

This paper examines the profitability of BYD and Tesla compared to traditional automobiles industry in two distinct time scopes to find out the most statistically significant profitability determinants, and the profitability indicators, whose variability is explained at the highest level by the profitability determinants. The study utilizes quantitative financial data and applies Descriptive Statistics, Correlation Analysis and Regression Analysis for the 20-year period with ten public companies in the traditional automobiles industry, and for the 10-year period with 25 public companies in the traditional automobiles industry, BYD and Tesla, separately. The findings exhibit slight decrease with increased volatility in profitability in the traditional automobiles industry over the 10-year period compared to the 20-year period, which is possibly attributed to the intensified competition and the shift towards cleaner energy solutions like electric vehicles (EVs). Over the 10-year period, BYD and Tesla outperformed the industry across most profitability levels, with Tesla showing more substantial volatility, while BYD displayed greater stability. However, the traditional automobiles industry still managed to achieve more extreme profitability values. Key profitability indicators and determinants differ across the samples with certain level of similarity: Gross Profit Margin (GPM) dominates the final regression models as the primary dependent variable for the traditional automobiles industry, while Return on Assets (ROA) demonstrates the greatest significance for BYD, resulting in the adoption of both dependent variables for Tesla to enable meaningful comparisons. In terms of independent variables, liquidity, working capital management, and asset management are identified as statistically significant determinants of profitability for both electric vehicle (EV) producers and the traditional automobiles industry, whereas macroeconomic factors such as inflation (CPI), short-term interest rates (IRS), the Great Recession in 2008, the COVID-19 Pandemic, and the Russia-Ukraine War have greater impacts on the traditional automobiles industry over both time scopes than on the EV producers.

Artificial Intelligence (AI) is a disruptive technology and gaining more and more importance all around the globe. However, the impact of AI on intercultural communication is still quite unexplored, even though it gets increasingly integrated into corporate communication strategies, which why it is important to understand their effects on intercultural interactions. In this paper a detailed literature review is combined with qualitative research, including semi-structured interviews with managers from a multinational company to explore the impacts of AI on intercultural communication in a business context. With this approach the research explores how AI tools are being used to improve communication efficiency and address cultural differences, but also to identify challenges such as the potential for cultural homogenization, over-reliance on AI, and ethical concerns related to data privacy and bias. The analysis concluded that while AI offers significant benefits for enhancing intercultural communication it is important to manage it carefully in order to reduce potential risks. Hence this thesis contributes to the ongoing discussion about AI's role in global business, whilst providing insights into its impact on intercultural dynamics and concludes in suggesting areas for further research.

This thesis examines Life Cycle Costing through a literature review and a fictional case study. It explores key challenges faced in implementing and utilizing Life Cycle Costing, proposes strategies for overcoming these challenges, and evaluates the potential impact of early integration of this technique on decision-making processes. Additionally, by use of the case study, the thesis exemplifies how Life Cycle Costing identifies trade-offs that would otherwise have remained unnoticed. The case study highlights how the implementation of the technique unveils that the option initially expected to be more costly turns out to be more economical. The findings underscore the superiority of the Life Cycle Costing methodology, questioning the narrow focus on immediate costs in traditional cost accounting, opening the door to a business model where long-term cost savings are recognized and valued.