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The Influence of Sustainable Distribution Efforts on Consumers’ Buying Behaviour in Online Fashion
(2022)
Die Führung von Mitarbeiter*innen unterliegt dem ständigen Wandel und wurde durch die rapide Einführung des mobilen Arbeitens vor eine große Veränderung gestellt. In der vorliegenden Bachelorarbeit wird die Veränderung des Führungsverhaltens durch die Einführung des mobilen Arbeitens im deutschen Mittelstand untersucht. Hierzu wurde eine Umfrage in einem deutschen mittelständischen Unternehmen und eine Interviewrunde mit drei verschiedenen Expert*innen abgehalten. Die Ergebnisse dieser beiden Methoden zeigen, dass eine Neuausrichtung der bürogebundenen Arbeitszeit gefunden werden muss und dass sich die Führungskräfte neuen Wegen gegenüber öffnen müssen, wie die Mitarbeitenden in der mobilen Arbeitszeit auch sozial an das Unternehmen und die anderen Teammitglieder gebunden werden können. Hierbei sind die technischen Hilfsmittel besonders mit einzubeziehen und auch der Umgang mit diesen neuen technischen Möglichkeiten zu schulen.
Customer Centricity bei Amazon - ausschließlich kundenorientiert oder übergreifendes Erfolgskonzept
(2022)
Forschungsfrage: Welche Unterschiede gibt es in der nichtfinanziellen Berichtspraxis von Energieversorgungsunternehmen in Deutschland, Spanien und dem Vereinigten Königreich und inwiefern unterscheiden sich die Angaben zum Belang Bekämpfung von Korruption und Bestechung? Wie werden diese Unterschiede im Rahmen der Corporate Sustainability Reporting Directive adressiert?
Im Rahmen dieser Arbeit soll die Berichterstattung von Korruption und Bestechung
ausgewählter europäischer Energieversorgungsunternehmen untersucht werden. Hierfür
wird zunächst der aktuelle Stand der Forschung beleuchtet, indem ein kurzer Überblick
über die Ergebnisse aktueller Untersuchungen gegeben wird.
Daraufhin werden anhand einer empirisch-qualitativen Inhaltsanalyse die wesentlichen
Unterschiede herausgearbeitet und zusammenfassend dargestellt. Um vorab einen Kontext
zu schaffen, welche Unterschiede zu erwarten sind, werden zunächst die rechtlichen
Grundlagen untersucht, konkret wie die Länder, in denen die zu untersuchenden
Unternehmen ihren Sitz haben, die Regelungen der CSR-RL in nationales Recht transferiert
haben und welche Mitgliedsstaatenwahlrechte dabei genutzt wurden. Im Anschluss an die
empirische Analyse wird durch ein entsprechendes Punktevergabesystem ein Ranking der
untersuchten Unternehmen erstellt.
Im Anschluss soll die Forschungsfrage beantwortet werden, indem
Untersuchungsergebnisse mit dem aktuellen Gesetzgebungsprozess der CSR-Directive
COM(2021) 189 (CSRD) in Kontext gesetzt werden. Besonderer Augenmerk liegt dabei
auf dem aktuellen Prozess zur Erstellung europäischer Nachhaltigkeitsstandards durch
delegierte Rechtsakte der Europäischen Kommission.
Abschließend soll die Zukunft der nichtfinanziellen Berichterstattung hin zu einer
Nachhaltigkeitsberichterstattung im Rahmen internationaler Standardsetzungsverfahren
aufgezeigt werden.
The subject of this bachelor thesis is the increasing number of brand cooperations in the luxury fashion industry with the simultaneous increase in Generation Z customers. This thesis aims to discover why and to what extent luxury fashion companies must adapt their marketing measures to reach this new generation of luxury buyers. In ad- dition, the question is to be answered whether brand cooperation can be used as an ideal marketing instrument to address Generation Z. To be able to answer these ques- tions detailed literature research will first be conducted to subsequently confirm, refute or supplement the findings by conducting a qualitative study in the form of expert interviews.
The following Bachelor Thesis is firstly concerned with the topic of short selling and the impact it has on a company and its 's stock price while presenting its ability to help market liquidity, price discovery, and price efficiency. To present the twofold of the matter, this paper aims to portray short selling as a risk management tool by diversifying a company's portfolio and identifying the risks for the market. In the fourth chapter, democratizing finance is described, particularly the access to trading platforms, and the potential risk on market efficiency is analysed in depth. These matters then intersect in the following chapters by considering the intentions the retail investors had to increase their holdings in a failing company and then posing the question of whether the short position held by institutional investors was reasonable and sophisticated. This paper finds evidence that the majority of new retail investors entering the capital market belong to Generation Y (1981-1995) and Generation Z (after 1995). Furthermore, there are implications for believing that the easy access and zero-commission trading contribute to the surge in the market, thus concluding that the democratization of finance enables more non- professional traders to participate in the capital market.
Referencing the Financial Crisis of 2008, the paper's objective is also to find a direct tie between the impact on those affected and the participation in the 2021 collective investment in Gamestop. This paper, however, did not find any self-sustaining evidence that the Financial Crisis of 2008 was their [retail investors] primary motive to invest. Lastly, there is an analysis of the potential developments in the financial market due to more market participants and the potential market manipulation.
The crisis between handling the COVID-19 pandemic and natural disasters has been a significant threat worldwide, especially for developing countries like Indonesia. The activities of the humanitarian aid supply chain when a natural disaster occurs, especially during the COVID-19 pandemic, have several unmanaged risks. This study specifically identifies risks that occur in the supply chain of humanitarian aid for disaster victims from Humanitarian NGOs in Aceh province. This study uses case-study-based research with mixed methods, where quantitative analysis is used to analyze prioritized risks, and qualitative research is used to create the framework of recovery strategies. The identification of possible risks is made using literature review, several news articles evaluation, and discussions with experts. The results show that there are 35 risk events and 30 risk agents identified in the humanitarian aid supply
chain for disaster victims in Aceh during COVID-19 Pandemic. From the Pareto diagram, there are three risk agents identified with the highest Aggregated Potential Risk (APR) value. They are Natural
Conditions, Health, and Changes in Department policies. The recovery strategies are built in the form of an AURA framework for a long-term perspective's solution. These recovery strategies are expected
to be used not only for COVID-19 threats but also for other long-term disruptions or crises that might
occur in the future.
As a result of Industry 4.0, the creation of new technology solutions, and the usage of the Internet in business systems, the concept of logistics 4.0 was developed. This thesis aims to highlight contemporary trends in logistics, the innovativeness of logistics, and new visions of the idea of Logistics 4.0. This approach's fundamental elements are automatic identification, real-time localization, automatic data collecting, networking and integration, data processing and analysis, and commercial services. The following would be a few of the Logistics 4.0 technologies highlighted in the study and are described in detail: Cloud computing, blockchain, big data, robotics, and automation, augmented reality, drones, 3D printing, and autonomous guided vehicles are some of the terms used by the logistics industries and the business or digital business models being implemented with the age of digitalization.
The Alfajor is an Argentine delicacy that shows no limits in its development in the country and abroad. Over the last 140 years, it has managed to conquer the palates of Argentines, Paraguayans, Uruguayans and Chileans as a sweet snack or dessert. Because of this outstanding development, the product captured the interest of Brazilian tourists, who incepted the Alfajor in this vast South-American country. Nowadays, several local and imported Alfajores are commercialised
through this new market. Still, many Brazilians have not heard of the product yet, and there are further challenges that Alfajor companies must overcome in their internationalisation process. This work explores these challenges based on the Uppsala Model, explaining how an intermediary can help overcome the Liability of Outsidership. Moreover, an Alfajor’s Psychic Distance Scale is elaborated to
measure the Liability of Foreignness and how the Food Culture Distance with Brazil can harden the introduction of this product in an unfamiliar market.
Earnings management is considered as a strategy applied by managers of a firm to intentionally modify the financial information to deceive stakeholders and achieve economic and contractual benefits. One of the forms of earnings management is accruals-based earnings management that occurs from accounting choices, adjustments, and managerial decisions. The primary objective of this thesis project is to investigate the impact of accrual-based earnings management on firms’ financial performance. A sample of 14 firms is selected from German automobile manufacturing firms listed on the Frankfurt Stock Exchange (FSE) over the period from 2010 to 2019 using a purposive sampling technique. Data is gathered from financial reports of sample firms. This study measured accrual-based earnings management through discretionary accrual (DA) using the modified Jones model, while firms’ financial performance is measured using return on assets (ROA). In the econometric model, the dependent variable is return on assets (ROA), whereas the independent variable is discretionary accruals (DA) that incorporate with other three control variables such as firm size (SIZE), leverage (LEV), and liquidity (LIQ). This analysis is done using a panel data regression model to assess the relationship between variables. The findings show that automobile manufacturing firms listed on Frankfurt Stock Exchange are involved in income-decreasing discretionary accruals, and its impact on firms’ financial performance (ROA) is significantly positive. Furthermore, the finding of this study confirms that there is not only discretionary accruals but also size, which influences firms' financial performance. However, leverage and liquidity have an insignificant relationship with firms’ financial performance. Finally, the finding of this study may be useful for investors, financial analysts, and other interested parties to understand how firms’ earnings are manipulated and how its impact on firms' financial performance so that they can make their financial decisions and analysis accordingly.
The work performed by controllers changes over time, and due to technological evolution. Consequently, the controller competencies and academic formation to work change too. Therefore, this research aim was to answer: What is the required level of preparation of accounting and controlling graduates to handle the controller's role and tasks? To answer this question was realized an empiric research, where 32 graduates answered a survey, and it was collected 359 job advertisements. The job advertisement was analyzed using data mining applying phyton, and it was used descriptive statistics for the survey, both data set were compared using data visualization. The result demonstrated that a controller requires a set of controlling, interdisciplinary, methodological, socio-personal, and digital competencies. Obtaining these competencies are through business administration study or vocational training in business. digital competencies are not yet in demand by employer, except for business intelligence. The graduates do not master digital competencies. These findings can serve as a basis for the improvement of the curricula on which the controller training process is based.