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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.
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.