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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.
EBIT & Co.
(2017)
Eine ganze Reihe von Kennzahlen wird in der Betriebswirtschaftslehre zur Ermittlung und Steuerung des Unternehmensgewinns verwendet. Doch nicht alle eignen sich für denselben Zweck. Je nach Fragestellung sollten unterschiedliche Kennzahlen herangezogen werden. Ihre Interpretation muss nicht zuletzt auch branchenspezifisch erfolgen.
Eine realistische Risikoeinschätzung ist Basis von verantwortungsvollen Unternehmensentscheidungen. Doch wie lassen sich Risiken richtig einschätzen? Verschiedene Instrumente des Risiko-Managements erlauben es, Risiken systematisch zu identifizieren, zu quantifizieren, zu bewerten und zu dokumentieren.
Risiken sind per se nichts Schlechtes, wenn der dadurch erzielte Ertrag für das eingegangene Risiko angemessen ist. Dieser Zusammenhang wird allerdings nicht immer verstanden – einer der Gründe für die Finanzkrise von 2008/09. Die in diesem Beitrag vorgestellten Kennzahlen zeigen, wie man Risiken mit erzielten oder möglichen Erträgen ins Verhältnis setzen kann.
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.
Sleep quality and in general, behavior in bed can be detected using a sleep state analysis. These results can help a subject to regulate sleep and recognize different sleeping disorders. In this work, a sensor grid for pressure and movement detection supporting sleep phase analysis is proposed. In comparison to the leading standard measuring system, which is Polysomnography (PSG), the system proposed in this project is a non invasive sleep monitoring device. For continuous analysis or home use, the PSG or wearable actigraphy devices tends to be uncomfortable. Besides this fact, they are also very expensive. The system represented in this work classifies respiration and body movement with only one type of sensor and also in a non invasive way. The sensor used is a pressure sensor. This sensor is low cost and can be used for commercial proposes. The system was tested by carrying out an experiment that recorded the sleep process of a subject. These recordings showed the potential for classification of breathing rate and body movements. Although previous researches show the use of pressure sensors in recognizing posture and breathing, they have been mostly used by positioning the sensors between the mattress and bedsheet. This project however, shows an innovative way to position the sensors under the mattress.
A 3D face modelling approach for pose-invariant face recognition in a human-robot environment
(2017)
Face analysis techniques have become a crucial component of human-machine interaction in the fields of assistive and humanoid robotics. However, the variations in head-pose that arise naturally in these environments are still a great challenge. In this paper, we present a real-time capable 3D face modelling framework for 2D in-the-wild images that is applicable for robotics. The fitting of the 3D Morphable Model is based exclusively on automatically detected landmarks. After fitting, the face can be corrected in pose and transformed back to a frontal 2D representation that is more suitable for face recognition. We conduct face recognition experiments with non-frontal images from the MUCT database and uncontrolled, in the wild images from the PaSC database, the most challenging face recognition database to date, showing an improved performance. Finally, we present our SCITOS G5 robot system, which incorporates our framework as a means of image pre-processing for face analysis.
Software startups often make assumptions about the problems and customers they are addressing as well as the market and the solutions they are developing. Testing the right assumptions early is a means to mitigate risks. Approaches such as Lean Startup foster this kind of testing by applying experimentation as part of a constant build-measure-learn feedback loop. The existing research on how software startups approach experimentation is very limited. In this study, we focus on understanding how software startups approach experimentation and identify challenges and advantages with respect to conducting experiments. To achieve this, we conducted a qualitative interview study. The initial results show that startups often spent a disproportionate amount of time focusing on creating solutions without testing critical assumptions. Main reasons are the lack of awareness, that these assumptions can be tested early and a lack of knowledge and support on how to identify, prioritize and test these assumptions. However, startups understand the need for testing risky assumptions and are open to conducting experiments.
While the topic of Customer Relationship Management (CRM) has generated an increasing amount of research attention in recent years, still lacking is a comprehensive overview that helps to explain how companies can implement CRM successfully. To address these issues, this article identifies and discusses factors that are associated with a greater degree of CRM success. More specifically, we identify and discuss determinants on strategy, human resources, information management, structure and processes as well as specific factors within the implementation phase which help to improve CRM success. First, our results indicate that the implementation of CRM processes is associated with better company performance, especially at the relationship initiation and maintenance stage. Second, the findings emphasis a predominant influence of firm-based factors vis-à-vis structural industry, and customer-based factors. Furthermore, cross-functional CRM teams and a top management feeling responsible for CRM projects help to improve CRM success. In addition, internal processes which are related to customer contact points have to be redesigned to enhance the interaction between employees and customers. The current article sheds more light on what really drives CRM success.
Die weiterhin hohen Schulden in einigen Staaten der Europäischen Wirtschafts- und Währungsunion lassen nach wie vor staatliche Insolvenzen befürchten. Um die entstandenen Probleme zu bewältigen, aber auch damit eine solche Situation erst gar nicht eintritt, hält der Autor eine staatliche Insovenzordnung – mit Bail-out durch die anderen Mitgliedstaaten nur in Notfällen – für erforderlich. Er schlägt einen staatlichen Abwicklungsmechanismus für überschuldete Euro-Länder vor, der auf einem Konzept des Sachverständigenrates für Wirtschaft von 2016 beruht.
This paper studies whether a monetary union can be managed solely by a rule based approach. The Five Presidents’ Report of the European Union rejects this idea. It suggests a centralisation of powers. We analyse the philosophy of policy rules from the vantage point of the German economic school of thought. There is evidence that a monetary union consisting of sovereign states is well organised by rules, together with the principle of subsidiarity. The root cause of the euro crisis is rather the weak enforcement of rules, compounded by structural problems. Therefore, we suggest a genuine rule-based paradigm for a stable future of the Economic and Monetary Union.
Newly developed active pharmaceutical ingredients (APIs) are often poorly soluble in water. As a result the bioavailability of the API in the human body is reduced. One approach to overcome this restriction is the formulation of amorphous solid dispersions (ASDs), e.g., by hot-melt extrusion (HME). Thus, the poorly soluble crystalline form of the API is transferred into a more soluble amorphous form. To reach this aim in HME, the APIs are embedded in a polymer matrix. The resulting amorphous solid dispersions may contain small amounts of residual crystallinity and have the tendency to recrystallize. For the controlled release of the API in the final drug product the amount of crystallinity has to be known. This review assesses the available analytical methods that have been recently used for the characterization of ASDs
and the quantification of crystalline API content. Well established techniques like near- and mid-infrared spectroscopy (NIR and MIR, respectively), Raman spectroscopy, and emerging ones like UV/VIS, terahertz, and ultrasonic spectroscopy are considered in detail. Furthermore, their advantages and limitations are discussed with regard to general practical applicability as process analytical technology (PAT) tools in industrial manufacturing. The review focuses on spectroscopic methods which have been proven as most suitable for in-line and on-line process analytics. Further aspects are spectroscopic techniques that have been or could be integrated into an extruder.
Context: The current situation and future scenarios of the automotive domain require a new strategy to develop high quality software in a fast pace. In the automotive domain, it is assumed that a combination of agile development practices and software product lines is beneficial, in order to be capable to handle high frequency of improvements. This assumption is based on the understanding that agile methods introduce more flexibility in short development intervals. Software product lines help to manage the high amount of variants and to improve quality by reuse of software for long term development.
Goal: This study derives a better understanding of the expected benefits for a combination. Furthermore, it identifies the automotive specific challenges that prevent the adoption of agile methods within the software product line.
Method: Survey based on 16 semi structured interviews from the automotive domain, an internal workshop with 40 participants and a discussion round on ESE congress 2016. The results are analyzed by means of thematic coding.
Wer in ein Unternehmen investiert, tut dies, um in Zukunft Geld zu verdienen. Er rechnet mit einer risikoadäquaten Rendite. Die Auswahl der Kennzahlen, die diese Wertsteigerung transparent machen, ist allerdings nicht trivial. Denn von ihnen hängt ab, ob die Unternehmensziele richtig vorgegeben und ob die Anreize für das Management richtig gesetzt werden.
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.
Despite the significant potential offered by the powder coating process for finishing wood-based materials, until now it has been used almost exclusively for coating Medium Density Fiber Board (MDF). A research project aims to develop processes and substrate materials that will allow lightweight boards to be powder coated.
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.