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Working paper series by the University of Applied Sciences bfi Vienna / Der Report der High Level Group of Experts on Pensions der EU-Kommission : Impulse für die betriebliche Altersvorsorge in Österreich?
No full textEnde 2017 hat die EU-Kommission ein Gremium mit Pensionsexperten (High Level Group of Experts on Pensions) eingesetzt und mit der Erstellung eines Reports beauftragt. Ziel war es, die Rolle der ergänzenden Alterssicherung zu analysieren und Empfehlungen für deren Fortentwicklung zu erarbeiten, wobei der Schwerpunkt auf der betrieblichen Altersvorsorge liegt. Der Report wurde im Dezember 2019 veröffentlicht.(1)
Für Österreich sind im aktuellen Regierungsprogramm auch verbesserte Rahmenbedingungen für die ergänzende Alterssicherung verheißen. Grund genug also, den Report vorzustellen und nach möglichen Impulsen für die betriebliche Altersvorsorge in Österreich zu fragen, insbesondere für die Pensionskassen als praktisch relevantesten Durchführungsweg. Jüngst wurde auch der finale Report des High Level Forums on the Capital Markets Union (2) veröffentlicht, der ebenfalls Vorschläge zur ergänzenden Alterssicherung enthält und dabei bereits auf den Report der High Level Expert Group on Pensions Bezug nimmt; die Vorschläge des High Level Forums zur Kapitalmarktunion konnten für den vorliegenden Aufsatz noch kursorisch berücksichtigt werden.
1 https://ec.europa.eu/transparency/regexpert/index.cfm?do=groupDetail.groupMeetingDoc&docid=38547 (20.6.2020)
2 https://ec.europa.eu/info/sites/info/files/business_economy_euro/growth_and_investment/documents/200610-cmuhigh-level-forum-final-report_en.pdf (20.6.2020)At the end of 2017 the EU-Commission installed a group of pension experts to draw up a report. The aim was to analyse supplementary pensions and to give advice on further development with the emphasis on occupational pensions. The report was published in December 2019. In Austria the current program of the government proposes an improved framework for supplementary pensions. Reason enough to introduce the report and to look for good ideas for Austria. The essay also covers the recently published Report of the High Level Forum on the Capital Markets Union which also contains recommendations for supplementary pensions
IFRS 17 : eine Analyse des neuen Standards und dessen Auswirkungen auf die Bilanzierung von Versicherungsgeschäften
No full textPeople strive for a sense of security and stability due to unforeseen events. There is therefore a need to protect themselves against events. These can be covered with the help of insurances offered by insurance companies. Due to the services and insurance products, insurance companies have a special position in the balance sheet. Accounting leads to a special insurance balance sheet which reflects the entire insurance business. Due to the different regulations there is a difficulty in comparing the insurance sector with other sectors. As a result, a separate standard was created for insurance companies, IFRS 4, which did not, however, allow uniform accounting and did not improve comparability. Another standard was developed, IFRS 17, which presented comprehensive innovations with regard to the accounting of insurance contracts. The standard was to be applied from 1.1.2021, but was postponed to 2023 due to its complexity. The effects of the new standard will only become apparent over the coming years.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Eine Value Innovation Strategie in der Elektrofahrzeugbranche : Unternehmensstrategische Implikationen am Beispiel von Tesla
No full textThe previous form of mobility is being shaken to its foundations due to the ongoing urbanization and the emergence of new players from other industries such as IT. Furthermore, new trends like the electrification of vehicles, connected cars and shared mobility are increasingly questioning the predominant paradigms in the automotive industry. Modern electric motors are replacing fuel-based engines, whereas completely new business models arise due to autonomously driving vehicles and platform economies. These trends are fundamentally transforming people's future mobility and the changing user behavior pressures the automotive industry to draw up new concepts and business models. Consequently, these developments force the established car manufacturers to align their strategic course with future forms of mobility. The goal of the research in this master thesis is the collection and description of concrete corporate strategy implications in the electric vehicle industry by using Tesla as an example. By means of the Blue Ocean strategy concept and the frameworks developed therein, the company Tesla, commonly known as an innovative pioneer of electric mobility, is to be analyzed in order to draw conclusions regarding the corporate strategy. Therefore, the Blue Ocean Concept and the respective frameworks are used to analyze the company ́s strategy. The whole concept is based on the idea of value innovation. This term stands for the notion of simultaneously increasing the value for both customers and the company by realizing differentiation on the market, while at the same time, cutting costs for the company. Thus, the focus in the Blue Ocean Concept lies on how to create value for the customer and how to outmaneuver the competition instead of facing it. In order to achieve this, the common competing factors in the industry are realigned to provide superior customer value by simultaneously driving down costs – the result is Value Innovation. In a first step, the most important competitive factors were identified by means of expert interviews. These factors were then integrated into the respective analysis tools from the Blue Ocean concept. On the basis of the findings, the corporate strategy of Tesla and two other competitors were analyzed. Further, the competitive factors, which refer to the electric vehicle industry, were enriched with the additional findings from the expert interviews to formulate possible implications for a Value Innovation strategy.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Projektmanagement in virtuellen und agilen Teams
No full textThis master thesis investigates the collaboration in virtual and agile teams in one of the Austrian banking groups in the financial sector. The cooperation in the bank is mostly done on a project basis. The business processes in the company are continuously adapted to the requirements that are triggered by changes in the working environment. This results in further changes in the company in terms of work and collaboration.
Project management has gradually reached a state of over-standardization, with a lot of bureaucracy and control of the processes, where the creative and pragmatic side has no place and hinders the success of the project. New approaches and innovative concepts are needed to look successfully into the future.
The bank has recognized these changes and is trying to develop itself further through modern and virtual working methods. The needs of customers are constantly changing in ever shorter time spans and the traditional way of working of the bank is no longer able to meet these needs.
One solution that companies are aiming for is virtual and agile teams. The agile manifesto, which was written in 2001 by 17 software developers from the USA, provides the basic framework for this way of working.
Due to the current crisis caused by the pandemic, digitalization has increased, and the company had to change and digitally adapt its processes and working methods as soon as possible.
This thesis will examine the following questions, which challenges and chances the virtual and agile team offers for the company. Which factors and competences are necessary for a successful completion of the projects in the bank.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Quantitative comparison of the issue yield of green bonds and conventional bonds
No full textAufgrund der Neuheit von grünen Anleihen im Bereich der festverzinslichen Wertpapiere wurde bisher kaum empirisch untersucht, welche Auswirkungen die Charakteristik, dass eine Anleihe in umweltfreundliche Projekte investiert, auf die Rendite hat. Das Ziel dieser Arbeit ist es festzustellen, ob es bei der Emission von grünen Anleihen einen Abschlag oder Aufschlag auf die Rendite gibt. Die Analyse basiert größtenteils auf einer empirischen Studie. Daneben wurde eine Literaturrecherche durchgeführt, die den Zweck hatte, einen Überblick über grüne Anleihen im Allgemeinen sowie deren Marktentwicklung zu geben. Die Literaturrecherche unterstrich insbesondere die in den letzten Jahren rasant steigende Bedeutung und Popularität von grünen Anleihen. Dieser Trend wird sich höchstwahrscheinlich auch in Zukunft fortsetzen. Die empirische Studie untersuchte den Einfluss von acht ausgewählten Indikatoren auf die Emissionsrendite von Anleihen mit Hilfe einer multivariaten Regressionsanalyse. Die beiden Stichproben für die Analyse bestanden aus 107 grünen Anleihen und 494 konventionellen Anleihen, wobei die Stichprobe der konventionellen Anleihen mit der Stichprobe der grünen Anleihen in Bezug auf diverse Merkmale abgestimmt wurde, um die beiden Stichproben vergleichbar zu machen. Das multivariate Regressionsmodell zeigte, dass nur fünf der acht ursprünglich im Modell inkludierten unabhängigen Variablen signifikant waren. Zu den Faktoren, die nicht wesentlich zur Schätzung der Emissionsrendite von Anleihen beitrugen, zählte ebenfalls die Variable, die zeigt, ob es sich um eine grüne oder um eine konventionelle Anleihe handelt. Dies bedeutet, dass Investoren von grünen Anleihen in Bezug auf die Rendite bei der Emission weder einen Vorteil noch einen Nachteil verzeichnen. Bei der Emissionsrendite von grünen Anleihen wurden keine Auf- oder Abschläge beobachtet. Da grüne Anleihen ein (noch) relativ kleines Anleihen Segment darstellen, erscheint dieses Ergebnis plausibel. Möglicherweise dienen grüne Anleihen derzeit als Hinweis auf die hohe Relevanz des Umweltschutzes. Diese Überlegung deckt sich mit den Erkenntnissen der Literaturrecherche.Due to the novelty of green bonds in the fixed income area, little empirical research has been done on the question which impact the fact that a bond is investing in green projects has on the yield that investors receive. The aim of this thesis is to determine if there is a discount or premium on the yield at issuance of green bonds. The analysis is mainly based on an empirical study. Literature research was conducted as well with the aim to provide an overview of green bonds in general and their market evolution. The literature research especially underlined the rapidly in-creasing importance and popularity of green bonds in the recent years. This trend will most probably continue in the future. The empirical study examined the influence of eight selected indicators on the issue yield of bonds using a multivariate regression analysis. The two samples for the analysis consisted of 107 green bonds and 494 conventional bonds whereby the conventional bond sample was matched to the green bond sample with regard to several characteristics in order to make the samples comparable. The multivariate regression model led to the conclusion that only five out of the eight independent variables initially included in the model were significant. The variable representing the presence or absence of a bond being green was found among the factors that did not make a significant contribution to predicting the issue yields of bonds. This means that investors of green bonds neither face an advantage nor a disadvantage with regard to the yield at issuance. Thus, there was no premia or discount observed in the issue yield of green bonds. Since green bonds (still) represent a relatively small fixed income segment, this finding seems plausible. Possibly green bonds currently serve as an indication of the high relevance of environmental protection. This consideration is correspondent with the findings in the literature research.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Anwendung von Robotik Prozess Automation und Künstliche Intelligenz in allgemeinen Arztpraxen und Kliniken im deutschen Gesundheitswesen
No full textArtificial intelligence and robotic process automation impact businesses and health care and change them fundamentally. Due to the fast spread of digital technologies the changes become tremendous in all industries and possible computerized applications as well for the health care industry. All over the world, organizations are taking advantage of artificial intelligence and robotic process automation in order to improve their processes and increase profits. Now, what about the healthcare in Germany? In order to the demographical change within an aging society and an enormous economic pressure fewer doctors have to care for increasing numbers of patients. On top of that, doctors will have less time for patients. Can artificial intelligence and robotic process automation be useful for the German healthcare system? In order to stay successful within new technologies, doctors' surgeries and medical center need to adapt appropriately, or they will be left behind. This paper focuses on the various potentials of artificial intelligence and robotic process automation for improvement of the public healthcare system in Germany. It describes in which areas of the public healthcare system artificial intelligence and robotic process automation can be applied, which impact is likely to be expected, and which benefits may be achieved. Particular attention is given to various doctors' surgeries and medical center environment and the relations among the major structure in the German public healthcare system. Based on the understanding of these specific fundamental conditions, this paper explores the challenges in multi-sectoral collaboration and intends to give recommendations for action to the decision-makers in order to exploit the future potentials of artificial intelligence and robotic process automation in various doctors' surgeries and medical center in Germany.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Social Media Marketing als Instrument zur erfolgreichen Ansprache der Generation Z : eine qualitative Untersuchung anhand von Konsumgütermarken
No full text"Generation Z is obviously the future." (C. Scholz, 2014a). A quote that clarifies the need of paying attention to this generation at an early stage and dealing with it intensively. For many companies and brands, however, the questions arise about how Generation Z has changed in comparison to previous generations, what new demands it makes of advertisers, and what relevance social media marketing plays here. This thesis is intended to address this challenge and to identify findings that insights will be extracted that provide answers to the question: Can social media marketing be used as a tool to successfully address Generation Z?
To this effect, a theoretical basis will first be created in Part A. The aim is to provide an overview of social media marketing and its implications for advertisers. The aim is to create an all-encompassing understanding of the behavior patterns of Generation Z as well as insights into the relevance of social media. The focus here is on the two platforms Instagram and TikTok, which seem to be of increasing importance for Generation Z. The focus here is on the social media platforms Instagram and TikTok. Based on the analysis and positioning of the two platforms, strategic marketing levers will be identified that enable Generation Z to be successfully addressed.
In Part B, a practice-oriented analysis of the two consumer goods brands Red Bull and Lush will be followed by insights that illustrate which marketing tools can be used to successfully address Generation Z through the use of social media marketing on Instagram and TikTok.
The findings from theory and practice shows that social media marketing is a relevant instrument for addressing Generation Z. The results of the study are presented below. Consumer goods brands can succeed in retaining the young target group in the long term by maintaining its authenticity, running relevant content, building on interaction, and combining real and digital experiences. A stringent and well-thought-out social media strategy that meets the requirements of Generation Z can guarantee successful acquisition of the young target group.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Welche Wertunterschiede nehmen Projektmanager*innen bei den unterschiedlichen Generationen X, Y, Z sowie die Babyboomer in der generellen Zusammenarbeit und Führung sowie in der Projektstartphase wahr?
No full textThe present master thesis is about the broad question of how project managers work with and lead different generations of employees. The core of this thesis is a comparison between the chosen literature and the practical experiences of the experts interviewed for this research project.
In the first theory chapter, project management and project start are treated theoretically and in more detail in order to give the readers a picture of the environment of this research question. In the following theory chapters, the current view of the literature on the different generational profiles from baby boomers to generation Z is summarised. The last theory chapter summarises the opinion of literature on the leadership of different generations.
The focus of this master thesis is rather practical. For this purpose, six experts were interviewed about their practical experience with regard to the generations using a guideline interview. These answers to the chosen scaling and open questions are shown in the practical part. Finally, in the interpretational part, the answers of the experts are compared with the current literature and the similarities are outlined.
In order to anticipate the result briefly, there are some similarities between research literature and the answers of the experts, but the division of generations according to years of birth is difficult and somewhat blurred. In the last chapters of this master's thesis the results are briefly summarised and the reader is offered an outlook on how this research topic could be explored and viewed from different angles.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Supply Chain Management im internationalen Anlagenbau
No full textThe paper aims to investigate the supply chain of a plant engineering company, which it manages in order serve worldwide customers with its licensed asphalt blowing units. In particular, this study provides insight into the structure and composition of the company’s engineer to order supply chain. By this study, the author wants to figure the possibilities of a plant engineering company to reduce the project delivery time. As the first step, the concept of supply chain management is summarized. Afterwards a literature review in the field of plant engineering business is done in order to give an overview of the different tasks and phases of a plant engineering project. Following a theoretical part on description models for supply chains, as well as the concepts for reducing the lead time of a plant engineering project. In a last chapter, the research design is explained before the findings are presented. A plant engineering company has to focus on the critical path. Furthermore, the optimization of internal processes can reduce the project lead time as well as the overlapping and parallelization of activities.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Haustürzustellung von Lebensmitteln : Branchentrend oder Modeerscheinung?
No full textThis master thesis deals with the market for home delivery of groceries in Austria.
The possibilities offered by the Internet and the associated e-commerce have revived
this traditional form of trading. More and more stationary retailers are offering
their customers online shopping as an additional sales channel and become multichannel-
retailers while online retailers like Amazon are expanding their service
range in the field of food delivery. Is online shopping the future of food shopping in
Austria or is it just a fad? This is the research question the present thesis is based
on.
To answer it, the business models of selected providers for home delivery of food in
Austria are analyzed. An empirical survey determines the purchasing behavior of
consumers and their attitude towards the service. It reveals if the offers meet customer
demand or if they even generate a new one? Therefore it can be determined
which of the business models promises the most success and could be in case
suitable for a total turnaround in the Austrian retail market. At the same time, innovations
in the last mile of logistics like e-mobility or alternative delivery concepts as
well as sustainability aspects are being tested for their applicability for the market of
home delivery of groceries.
It can be seen that Austria is lagging behind compared with general developments
in other countries like Germany or UK. However, this is also due to a lack of demand,
as the survey shows. Further research in this field can be done on home delivery of
groceries as crucial part of a sustainable supply chain, where customers can individually
find out which product purchased through a certain channel is the best option
for sustainable shopping behavior.Wien, Fachhochschule des BFI Wien, Masterarb., 202