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The use of the Country-of-Origin (COO) effect is a relevant topic in the field of international marketing research and is gaining more attention in today’s global economy. Especially in the cosmetics industry, the origin of brands tends to be included within their marketing strategy. Therefore, this thesis examines how the COO effect is impacting the evaluation of international cosmetics brands with influential market players such as the USA, South Korea and France. Using a quantitative approach, the opinions of consumers in relation to the different COO dimensions and the importance of these, as well as possible influencing factors and the impact on behavior, was analyzed. Ultimately, significantly different ratings of each dimension and their importance were found. Similarly, the influencing factors involvement and familiarity might affect the evaluation and it is likely that the higher the COO effect evaluation, the higher is the purchase intention and the willingness to pay. The findings underline the role of the COO effect for internationally marketed cosmetics and theoretical and managerial implications can be drawn based on these.
Food waste or loss is generated within the entire food supply chain from agricultural production to the household level. The level of food waste in the overall food supply chain has negative economic, environmental, and social impacts. The EU has designed and initiated multiple policies targeting and including many different policy areas to tackle food waste. Therefore, this study examines challenges and obstacles facing existing EU food waste policies and initiatives, highlighting the reasons behind the inefficiencies in food waste governance from legislative and food regime theory perspectives. After carefully analyzing current EU legislation related to food waste, the findings indicate that the existing legislation and actions to tackle food waste are disconnected and irregular, such that no agreed comprehensive and established approaches are at the EU level. Existing interventions have hardly addressed the food waste problem directly. While prioritizing the donation of food surplus and food waste hierarchy, the role of market power and corporations and structural explanations in the global food industry have been missing. Therefore, there is a need for a holistic approach to address the issue and an integrated policy framework to tackle food waste.
This thesis raises the question and will identify the macroeconomic implications associated with the erosion of the collective bargaining system and how these can potentially be stabilised. It is analysed whether an erosion of the collective agreement system is accompanied by a reduced coordination of wage setting and whether this has a destabilising effect on the entire national economy and beyond. This applies to the contribution of wages to price stability as well as the distribution of income and its consequences. In addition to the instruments and possibilities already under discussion to strengthen the collective bargaining system, potentials for stabilisation can also be derived with a view to France and the Netherlands.
Transnational Climate Change Governance Challenges and Prospects: The Case of Private Governance
(2021)
There are multiple environmental and social risks associated with climate change, which increases the severity of climate change and necessitates immediate actions to be taken. Responding to the challenge of climate change has traditionally been seen as the primary responsibility of nation-states. However, there is a surge of transnational actors consisting of non-state, sub-state actors, and private-public partnerships that claim governance responsibilities in climate change in recent years. The purpose of this thesis to identify circumstances and motivations that induced transnational climate governance practices. This research mainly focuses on private climate governance activities that are managed and regulated by the private sector and non-governmental organizations in the absence of a public authority. This thesis also aims to illuminate potentials and limitations of private climate governance mechanisms to scale up global climate action. Critical evaluation of the literature revealed that as United Nations-sponsored international climate change governance, architecture evolved from a top-down regulatory framework towards a flexible, bottom-up approach, from the Kyoto Protocol to the Paris Agreement. This process rendered intergovernmental structures and states to delegate and orchestrate greater authority to non- state actors to take climate action. In addition to this, governance deficits and governance gaps associated with the United Nations-regulated international climate governance lead non- state actors to entrepreneurially engage in governance practices due to their dissatisfaction with the intergovernmental framework. Two case studies are conducted to analyze private governance mechanisms in the form of voluntary carbon markets and carbon disclosure, which exhibit this entrepreneurial action in the absence of formal public authority. Results revealed that private climate governance practices incentivize climate action in the short-run, yet they might not accrue actual environmental progress in the long-run. In that sense, it remains puzzling whether the private governance practices can expand the scale and reach of global responses to climate change.
The Causes of Original Sin - an Empirical Investigation of Emerging Market and Developing Countries
(2021)
Due to the increased use of innovative technologies and the opportunities that the digitalization age has to offer, Self-Service Reporting (SSR) has been identified by both research and practice as a trend that can change the steering of company activities as
well as the daily tasks of the Controller. This study assesses both the prerequisites for implementing Self-Service Business Intelligence (SSBI) solutions and the effects of SSR on decision-making to contribute to former findings from management accounting research. Based on state-of-the-art literature, a web-based survey was created and shared among Controlling, data analysis, and reporting experts, as well as managers.
The gathered sample data with 122 respondents from a variety of industries was analyzed with different statistical methods. Based on extensive quantitative analysis, it can be assumed that Controllers operating in an SSR environment need to become more independent and acquire new technological and social skills. Furthermore, the employer's digitalization strategy must be clearly defined and communicated transparently to all stakeholders before successfully introducing SSBI technology. Additionally, high data governance and data management standards are indispensable for the implementation of SSR software. Concerning the effects on decision-making, it can be summarized that organizations can achieve a higher degree of flexibility and agility with a digital reporting system such as SSR. Moreover, decision-making processes are expected to become faster.
I. Abstract
It has been three years now since the EU General Data Protection Regulation (GDPR) became enforceable, which highlighted the end of an era with lack of enforcement in the field of data protection provisions (Albrecht, 2016, p. 287). The EU General Data Protection Regulation, which was effective from 25 of May 2018, has replaced the outdated European Data Protection Directive (95/46/EC). This new regime has brought new legal rights to data subjects, while extending the scope of the responsibilities for controllers and processors. As personal data progressively embodies an important new class of economic asset for organisations, GDPR has significantly expanded the enforcement powers of the Data Protection Authorities. Consequently, it has also enhanced the regulators enforcement rights to impose fines, which may go up to €20 million or, if higher, 4% of an organisation’s annual global turnover (DLA Piper, 2018, p. 5). GDPR has actually replaced a regime under which fines for a data breach were limited and enforcement actions were uncommon. Through this new regime the regulatory environment across European Member States has undoubtedly shifted and regulators have greater powers of enforcement (DLA Piper, 2018, p.3). The fact that the important role of the strict application of the accountability principle was assigned to the national Data Protection Authorities (Albrecht, 2016, p. 288) and the function to exercise corrective powers in case of violation of the Regulation’s provisions has made the topic of fines and other sanctions an issue that has had the attention of all the companies, not only in Europe but worldwide.
Having this context and the importance of the topic in mind, the main focus of the thesis is related to how DPAs’ work on the EU multilevel governance system contribute on the accurate and consistent application of the GDPR. Also, analysing fines as one of the enforcement instruments in the system ruled from the EU principle of accountability is the other central point of the research. Additionally, it is known that we live in times when technology has been frequently developing and where digitalization is progressing in a high scale. This is translated into the flow of personal data (but not only) inside, across borders and IT systems of the EU. Such data flows so easily through IT systems and can as easily be misused from the subject that is processing those data. In order to guarantee, empower the individuals and give them control over their personal data the EU legislator has also detailed the penalties that occur when data that is processed is not in accordance with GDPR. In order to avoid such situation and to correct the cases where violations toward EU data protection law are present, special attention is given to the fines (Article 83-84 GDPR), as a key sanction tool. Therefore, the thesis is concentrated on administrative fines for data protection violations and their issues as well as on the limitations of such a sanction in the system of accountability in Europe. It’s aim is analysing the fines problematic and situations that Member States have faced so far in practice.
Keywords:
Accountability, Data Protection Authority, European Union, Fines, General Data Protection Regulation, Multi-level governance.
The following bachelor thesis discusses and analyzes the People’s Republic of China's growing interest in investing in Africa. China has used the opportunity of foreign direct investment to strengthen its economy and grow its influence abroad. The main focus of this thesis is to assess China’s direct investments in the Republic of Cameroon and the Federal Republic of Nigeria’s private sectors and the impact that it has on the two respective countries. The purpose of this study is to explore Chinese investor’s engagement in Africa, specifically in Cameroon and Nigeria. The goal is to analyze the effect Chinese foreign direct investment has on the selected countries and to determine whether the existing Sino-African relationship is a modern form of imperialism or a productive partnership. Through a cross method between a meta-analysis and a case study, the thesis will examine whether Chinese engagement in Africa is a win-win situation for all countries involved. The comparison of different China-funded projects in Cameroon and Nigeria makes it clear that trade deals with China have prospered the economies of both respective countries and created a win-win situation rather than a modern form of imperialism.
This thesis investigates Original Sin in the West African Economic and Monetary Union in the framework of regional integration and cooperation initiatives. The phenomenon describes the inability of countries to borrow in their currency. The central hypothesis is that
smaller South-South Coordination schemes do not possess the necessary magnitude to over-
come Original Sin. Therefore, this paper first substantiates the existence of Original Sin in
West Africa. Subsequently, it examines the influence of economic, fiscal, and monetary fac-
tors on the time variance of Original Sin in the region using a Tobit model in a case-study
setup. The findings are in line with prior research. Furthermore, the results uphold the presumption that financial and monetary integration and cooperation alone are not a panacea for Original Sin. Finally, the thesis reflects the inspected data and contemplates the encoun-
tered challenges.
When enabling collaboration among employees who work physically dispersed, remotely or in different locations, increasing utilization of information and communication technologies (ICT) can be examined. Consequently, its implications on employee well-being need to be investigated. This paper aims to understand the day-specific effects of two particular ICT demands, interruption and workload, on exhaustion by adopting a perspective out of the transactional theory of stress and coping. A sample of 73 employees (and a total of 444 days) took part in a daily diary study with four measurement points a day during ten consecutive workdays. The results depict a positive correlation between the stressor ICT interruption and the strain after-work exhaustion on a within-person level. However, no significant association between ICT workload and exhaustion could be found. By adopting a transactional perspective, the study contributes to a better understanding of how ICT communication affects occupational health and highlights the importance of reducing the demands that ICT imposes on employees’ resources.
This thesis analyzes the stock prices of German companies during the Covid-19 pandemic. The first part of the thesis concentrates on the theoretical background on stock prices, their value, and how investors make an investment decision, which is all covered by academic literature. In the second part of this thesis, the author answers the question, whether investors experienced herding behavior on the German stock market during the Covid-19 pandemic, by conducting multiple empirical tests. Here, the methodology uses daily closing prices and cross-sectional absolute deviations to conduct regression models, which test specifically for herding behavior. The results imply that investors did not significantly herd around the market during the observation period from 1st June 2019 to 31st May 2021. Due to the never-before-experienced global health crisis, analysts and investors faced great uncertainty. They focused more on private information, because the opinions of others changed rapidly, just like the surroundings during the pandemic. This paper provides key insights about investors herding behavior during the last two years in Germany.
Considering the ongoing and omnipresent growth of multinational corporations
(MNCs) within the global context of business and with them also human rights
scandals, firms will inevitably come across the questions of how to manage and control
their international supply chains. The emergence of the so-called “global economy”
has led to a tremendous growth and complexity of international supply chains,
fragmented production processes and also created countless cross-cultural points of
contact. (Jüttner, 2005; Bai & Sarkis, 2020) It is a matter of fact that most MNCs have
multiple tiers in their supply chains around the countries in which they conduct
business. This fact imposes great challenges to comply with the parent company’s
production standards with regards quality, safety, and other crucial key factors. In
recent decades, countless firms from developed countries have found business
opportunities in emerging markets, among which also the Chinese market can be
found. This paper addresses the above scribed issues of supply chain transparency
(SCT) based on Sino-Western international joint ventures. This thesis aims to address
possible Sino-specific factors which need special consideration when Sino-Western
Joint Ventures aim to implement SCT regulations into their businesses. It will first
introduce the framework of supply chain transparency as a concept, then shed light to
the role of international joint ventures in China. Thereafter the author will give an
overview of traits specifically found in the context of Chinese business management
including their influence on Sino-Western Joint Ventures. This paper is then concluded
by describing the thesis findings including aspects of importance when China-specific
management characteristics are to be considered in a Sino-Western Joint Ventures and
which prerequisites might be necessary if a company aims for conducting supply chain
transparency activities within their business. Finally, limitations of this paper will be
outlined as well as potential future research possibilities mentioned.
This thesis examines the success factors of digital branding within the framework of electronic sports. In order to achieve comprehensive results four experts within the field of marketing and/or esports were interviewed on the topic. Examining the interviews by using the Mayring method of evaluating text-based data yielded the result that the success of digital branding lies within a wholesome digital marketing strategy. The study pinpoints direct measures that can be identified as key success factors and explains these further in the context of the digital-only industry of esports.
Plant-based meats - an alternative for reducing the attitude-behaviour gap in meat consumption
(2021)
It is well established that global meat consumption poses a problem not only concerning its environmental impact, but from a health and ethical point of view. While many Germans are aware of these issues, most still are not prepared to reduce their meat consumption. This study aims to add to the understanding of the attitude-behaviour gap in meat consumption among German consumers. Furthermore, it investigates whether plant-based meat substitute products can help reduce this gap. As theoretical frameworks, this study uses the Theory of Planned Behaviour (TPB) model as well as the Shift Wheel. Results derive from a questionnaire sent out in January 2021, in which 153 responses were obtained. The analysis showed that the TPB model’s ability to predict consumer willingness and intentions to consume meat was significant, but less than expected, and that in order to decrease the attitude - behaviour gap in meat consumption, one would mostly need to influence the factors attitude and perceived behavioural control. It was furthermore found that participants see meat substitutes as a product which helps with the shift to consuming less meat, rather minimizing the disruption of changing shifting diets and not so much as a product which sells a compelling, additional benefit. The survey also demonstrated that the main issues which should be addressed by producers and marketers are consumers’ perceptions of meat alternatives being artificial and expensive.
What are the Limitations of the Internal Control Systems which May Lead to Major Accounting Fraud
(2021)
After the introduction into the topic and its relevancy, customer experience management and its relation to third-party cookies for digital advertising are explained. Common methods to track customers along the customer journey are established; one of them being third-party cookies. The third chapter presents all categories of web cookies and describes their purposes. Thereafter, data privacy legislations, which regulate cookie usage and consumer rights are introduced. In the same chapter, a timeline of the third-party cookie phase-out is given and cookies’ efficacy for advertising is analysed. In spite of marketer’s reliance on third-party cookies, the deprecation of them might present marketers with new opportunities.
This paper explores the effects of government subsidies for research and development (R&D) activities on the innovation efficiency of Chinese Small and Medium-sized Enterprises (SMEs). Examining the effects of a Chinese subsidy program (Innofund program) in the Zhongguancun Na-tional Innovation Demonstration Zone (ZNID), the paper finds that SMEs' innovation efficiency is significantly increased after receiving government grants. Besides the direct effects of capital infusion, the significance of Innofund-induced innovation efficiency results from indirect effects of the government subsidies such as the positive relationship between govern-ment and public funding. The exogenous policy change of the Innofund program by decentralizing the application process further enhanced the innovation efficiency.