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Wege der Gewinnermittlung
(2017)
Macht ein Unternehmen Gewinn, heißt dies nicht notwendigerweise, dass alles „in trockenen Tüchern“ ist. Die entscheidende Frage ist, wie der Gewinn ermittelt wurde, denn nur mit dem richtigen Verfahren erhält man auch den geeigneten Blickwinkel – auf den Erfolg eines einzelnen Geschäfts, auf den Gewinn einer Periode, auf das Betriebsvermögen, auf die Liquidität oder auf die Bilanz.
Purpose: Human breath analysis is proposed with increasing frequency as a useful tool in clinical application. We performed this study to find the characteristic volatile organic compounds (VOCs) in the exhaled breath of patients with idiopathic pulmonary fibrosis (IPF) for discrimination from healthy subjects. Methods: VOCs in the exhaled breath of 40 IPF patients and 55 healthy controls were measured using a multi-capillary column and ion mobility spectrometer. The patients were examined by pulmonary function tests, blood gas analysis, and serum biomarkers of interstitial pneumonia. Results: We detected 85 VOC peaks in the exhaled breath of IPF patients and controls. IPF patients showed 5 significant VOC peaks; p-cymene, acetoin, isoprene, ethylbenzene, and an unknown compound. The VOC peak of p-cymene was significantly lower (p < 0.001), while the VOC peaks of acetoin, isoprene, ethylbenzene, and the unknown compound were significantly higher (p < 0.001 for all) compared with the peaks of controls. Comparing VOC peaks with clinical parameters, negative correlations with VC (r =−0.393, p = 0.013), %VC (r =−0.569, p < 0.001), FVC (r = −0.440, p = 0.004), %FVC (r =−0.539, p < 0.001), DLco (r =−0.394, p = 0.018), and %DLco (r =−0.413, p = 0.008) and a positive correlation with KL-6 (r = 0.432, p = 0.005) were found for p-cymene. Conclusion: We found characteristic 5 VOCs in the exhaled breath of IPF patients. Among them, the VOC peaks of p-cymene were related to the clinical parameters of IPF. These VOCs may be useful biomarkers of IPF.
In times of dynamic markets, enterprises have to be agile to be able to quickly react to market influences. Due to the increasing digitization of products, the enterprise IT often is affected when business models change. Enterprise Architecture Management (EAM) targets a holistic view of the enterprise’ IT and their relations to the business. However, Enterprise Architectures (EA) are complex structures consisting of many layers, artifacts and relationships between them. Thus, analyzing EA is a very complex task for stakeholders. Visualizations are common vehicles to support analysis. However, in practice visualization capabilities lack flexibility and interactivity. A solution to improve the support of stakeholders in analyzing EAs might be the application of visual analytics. Starting from a systematic literature review, this article investigates the features of visual analytics relevant for the context of EAM.
The purpose of this paper is to determine the relevance of social media for luxury brand management. It employs both a multi-methodological approach: After analyzing the online performance of the three luxury brands Burberry, Louis Vuitton and Gucci, the empirical research includes a survey as well as an eye tracking test executed with Tobii Studio. The findings reveal that online and social media have given luxury fashion businesses the opportunity to establish a sustainable interaction with their customers and distinguish themselves from the competition. Still, the online business holds many challenges for luxury companies to overcome. This paper gives instructions as to how social media can be effectively incorporated into a luxury company.
Afrika ist aufgrund überdurchschnittlicher Wirtschaftswachstumsraten und als die weltweit letzten unbearbeiteten Märkte seit einigen Jahren ein populäres Thema der Wirtschaft. Deutsche Unternehmen sind allerdings mit ihrem Engagement auf den afrikanischen Märkten sehr zurückhaltend. So schwankt der Anteil der deutschen Exporte nach Afrika an den deutschen Gesamtexporten seit zehn Jahren um die zwei Prozent; betrachtet man nur Subsahara‐Afrika, so waren es sogar nur 0,5 % in 2014 (Allafi und Koch 2015, S. 3). Bezüglich der Direktinvestitionen (nur Beteiligungskapital, ohne Direktinvestitionskredite) spielt Afrika eine noch geringere Rolle mit nur 1,5 % aller deutschen Investitionen in 2014, wobei hiervon so gut wie alle nach Nordafrika und Südafrika geflossen sind (Deutsche Bundesbank 2015, S. 12 f.). Neben den Standardgründen wie beispielsweise politischen Risiken, schlechter Infrastruktur, schwacher institutioneller Rahmenbedingungen und Governance‐Problemen (vgl. zum Beispiel World Bank 2016a), ist ein gängiges Markteintrittsproblem die fehlende Verfügbarkeit von lokalen Partnern in den Bereichen Vertrieb, Logistik und teilweise auch Produktion (vgl. zum Beispiel Carlowitz und Röndigs 2016). Aktuell ist ein Markteintritt in Afrika ohne lokalen Partner aufgrund der völlig anderen und schwierigen Rahmenbedingungen fast unmöglich.
Umsatz und Gewinne stagnieren auf hohem Niveau, und dennoch steigen der Aktienkurs und der Gewinn pro Aktie – eine Entwicklung, die sich etwa bei Apple oder Ebay beobachten lässt. Aktionäre sollten wissen, welche Arithmetik sich hinter solchen Entwicklungen verbirgt und mit welchen Verfahren sie den Unternehmenswert am besten ermitteln können.
The purpose of this paper is to study the recycling form of reusing second hand clothing from a conventional fashion brand’s perspective. It should clarify which measures and activities a fashion company needs to integrate in its value chain in order to offer branded second hand merchandise in a self-operated store. The research paper relies on a desk-based research and aims to illustrate the topic by means of a descriptive approach, processing the existing literature. Key findings demonstrate that fashion brands need to integrate complete lifecycle strategies, sustainability communication, and reverse logistics structures, like take-back schemes, for offering second hand clothing. The main limitations evolve from the research design. Further, empirical evidences need to be conducted for a more fundamental understanding of the new business model.
The second hand concept indicates a growing trend in clothing recently, leading to growing numbers of second hand shops and developments of new second hand retail forms. This paper concentrates on the current second hand market for fashion products and presents the different motives toward second hand consumption as well as alternative consumption channels for second hand products. The findings of the paper are founded on literature research of academic articles and case studies. Results show that there is a high potential for the second hand market due to the increasing interest of consumers in buying second hand products. The paper concentrates on the second hand market for fashion products in the western society. This means that there was no research on second hand products for disadvantaged people in poor countries. Furthermore, the paper focuses the formal second hand retail channels to see what is already on the market.
This study focuses on the different roles of social media for the promotion of a sustainable lifestyle, behaviour and consumption, especially with regard to the typically non-ethical fashion industry. Research findings include eight roles of social media influencing a sustainable consumption contrary to prior research naming one to five impacts. Results show that social media educates and engages the young and ethically interested target group besides increasing supply chain transparency and brand or theme awareness. Furthermore, social media provides a platform for organisations’ relationship management and social interaction since users get empowered to share experiences which leads to a higher level of trust.