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Das Dilemma mit dem digitalen Stress : Generationen im Umgang & Erleben ständiger mobiler Erreichbarkeit im Spannungsfeld mit der Work-Life Balance
No full textHeutzutage ist es der Bevölkerung aufgrund des unbeschränkten Zugangs zu den mobilen Medien und der gesellschaftlichen Weiterentwicklung bezüglich Mobilkommunikationstechnik möglich ständig und überall erreichbar zu sein sowie schnell an Informationen zu gelangen. Zuerst mag das eventuell als positiv erscheinen, jedoch wird aufgrund der Schnelllebigkeit und des technologischen Fortschrittes einhergehend mit der Digitalisierung eine Art der Überflutung mit Informationen generiert und dies überfordert wiederum die Menschheit und führt zu Stress. Immer häufiger wird eine ständige mobile Erreichbarkeit sowohl im beruflichen als auch im privaten Leben akzeptiert und toleriert. So kommt es allmählich zur Entgrenzung zwischen Berufs- und Privatleben. Wir befinden uns im sogenannten Erreichbarkeits-Dilemma. Einerseits wünschen wir uns abzuschalten und eine ausgewogene Work-Life-Balance genießen zu können, jedoch möchten wir andererseits jederzeit andere Personen erreichen können ohne jedoch selbst erreichbar sein zu müssen. Die mobilen Medien fördern diese Entgrenzung, da sich die Digitalisierung auch in die Arbeitswelt überschlägt. Einerseits ist das förderlich, da sich Altersgruppierungen wie die Generation Z dies in der Arbeitswelt sehnlichst wünschen. Wohingegen dies bei Generationen wie den Babyboomern oder auch der Gen X auf Überforderung stößt und zu Stress sowie Belastung führt. Hierfür gibt es bereits Studien die Zusammenhänge zwischen dem Nutzungsverhalten mit dem Smartphone sowie anderen mobilen Medien und der Big-Five Persönlichkeitsfaktoren untersucht haben. Daher liegt das Ziel dieser Arbeit darin, aufzuzeigen, dass der Umgang, das Erleben und Empfinden von ständiger mobiler Erreichbarkeit im negativen Zusammenhang mit anderen Faktoren, wie der Work-Life-Balance steht. Dies zeigt eine heranschreitende Entgrenzung von Berufs- und Privatleben. Ebenso wurde in der Befragung die Belastung bzw. Beanspruchung in Form von Stress anhand der kognitiven und emotionalen Irritation untersucht. Da sich das Nutzungsverhalten mit mobilen Medien auf die Persönlichkeit und das Alter beziehen, wurden auch die Generationen und dessen Charakterisierungen in die Befragung miteinbezogen. Das Ergebnis zeigt keine signifikanten Unterschiede im Umgang und Erleben von privater und beruflicher Erreichbarkeit bei den Generationen, jedoch ist ein Zusammenhang mit der Work-Life Balance, der Irritation in kognitiver und emotionaler Form und einigen Persönlichkeitsfaktoren ersichtlich.Nowadays, due to the unlimited access to mobile media and the social development of mobile communication technology, it is possible for the population to be available everywhere and at all times and to receive information quickly. At first this may seem to be positive, but due to the fast pace of life and technological progress, digitalization generates a kind of information overload, which in turn overwhelms people and leading to stress. More and more often a permanent mobile accessibility is accepted and tolerated in both professional and private life. Thus, the boundaries between professional and private life are gradually being blurred. We find ourselves in the so-called accessibility dilemma. On the one hand we want to be able to switch off and enjoy a good work-life-balance, but on the other hand we want to be able to reach other people at any time without having to be reachable ourselves. The mobile media promote this dissolution of boundaries, as digitalization is also spreading to the world of work. On the one hand, this is conducive, since age groups such as Generation Z eagerly desire this in the working world. On the other hand, generations such as the baby boomers and Gen X are finding it too much to handle, which is leading to stress and strain. There are already studies that have investigated the connections between the usage behavior with the smartphone and other mobile media and the big five personality factors. Therefore, the goal of this thesis is to show that the handling, experience and perception of constant mobile availability is negatively related to other factors such as work-life balance. This shows a progressive dissolution of the boundaries between professional and private life. Likewise, the survey examined the burden or strain in the form of stress on the basis of cognitive and emotional irritation. Since the usage behavior with mobile media refers to personality and age, the generations and their characterizations were also included in the survey. The result does not show significant differences in the way generations deal with it and experience private and professional accessibility, but a correlation with work-life balance, irritation in cognitive and emotional form and some personality factors is evident.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Die Wirkung der digitalen Reife von HR auf die Arbeitgeberattraktivität
No full textDigitalization and the associated changes in the world of work bring extraordinary challenges for many companies. Human Resources is making a major contribution to the digital transformation by supporting the company in the process of change and realigning their own processes and skills. At the same time, necessary experts, who are urgently needed for successful transformation, are becoming increasingly rare due to demographic change and the lack of skilled workers. Positioning oneself as an attractive employer and developing an identity-forming, future-oriented and differentiated employer brand is therefore particularly important in the "War for talent".
This paper brings together the two central themes of digitalization of HR and employer attractiveness to determine the extent to which the digital maturity of HR has an impact on employer attractiveness. To this end, a German-language online survey was conducted and the results reviewed for differences in personal characteristics, company characteristics and employment characteristics.
It was found that the digital maturity of HR has not yet reached the level of maturity expected by the respondents, although this aspect is to a rather large extent important in judging an employer as attractive. The digital maturity of HR is especially important for people who expect positive effects on the working world through digitalization or who are themselves working in very mature companies. In addition, certain groups have been identified for whom this aspect is also very important, such as employees in IT, in human resources or in large companies. But also groups were found to which this is less true, such as employees in research, in production, generation X and people who have a negative attitude towards digitalization.
This work gives companies an overview of where there is potential to use digitalization of human resources to increase their attractiveness as an employer.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Psychische Belastungen im Vergleich zu resilienzfördernden Ressourcen am Arbeitsplatz mit besonderem Fokus auf die organisationale
No full textThe term "resilience" has gained considerable attention in recent years. This can be traced on the one hand to the growing importance of maintaining mental health at the workplace, and on the other hand, to the salutogenetic, resource-oriented viewpoint, which is moving into the foreground and is relegating the pathogenetic view, which has long been dominant, to the background. The increasing complexity and amount of tasks, and tighter time budgets are challenging employees considerably. Particularly employees in the service sector have to process customer requests quickly and satisfactorily, which often leads to psychological stress. The focus on Generation Y is of great importance in this respect, because Generation Y is initiating a change in values and therefore brings with it changed attitudes to work and life and changed expectations of leadership. The aim of the present master thesis is to identify the most important measures to foster organizational resilience and reduce psychological stress at the workplace - with special attention to Generation Y. The study draws on the relevant literature and was conducted using a qualitative research method focusing on the service sector. Six employees belonging to Generation Y were interviewed. The author´s recommendations for action complete the paper. The findings will be of interest to service sector companies to raise awareness for the need to provide the relevant resources for promoting organizational resilience and to reduce the corresponding psychological stress at the workplace.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Die Bereitstellung von Dienstwohnungen als Maßnahme zur Sicherung der Arbeitgeber/-innen Attraktivität in Zeiten des Fachkräftemangels
No full textThe rapidly ageing society in Austria poses major challenges for the domestic labour market. With the fall in births, the ageing of the population and the resulting decline in the number of people in employment, companies are coming under in-creasing pressure in terms of staffing levels and recruitment. Austrian companies are increasingly faced with the challenge of being able to meet the demand for qualified specialists. When it comes to recruiting qualified professionals, the companies are in a “War for Talents”.
This document deals with the question of the importance of the attractiveness of the future employer, which factors make an employer attractive and which advantages this brings for the company in connection with the recruitment of quality skilled workers. In order to answer this question, the author will examine the role offered benefits play in attracting qualified professionals and how the benefit of a company apartment in particular affects the attractiveness of the employer.
For this purpose, eight people of different generations and age groups get asked in individual interviews. The interview partners all work in Austrian technology companies, are facing a possible takeover into operation and do not currently claim any support from their employer with regard to permanent accommodation. In this document, the individual view of Generation Y (born between 1984 and 1994) and Generation Z (born after 1994) is questioned and analysed. In order to find out why the young generations choose an employer, the motivation factors involved are evaluated.
The results of the interviews are evaluated on the basis of the criteria of qualitative content analysis and presented to this work.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Augmented weighing : Augmented Reality (AR) technology and computer vision in manual weighing applications (MWA)
No full textIn der deutschen Industrie werden seit Jahrzehnten spezielle Wägeterminals für manuelle Wägeprozesse eingesetzt. Da sie in diesem Bereich als beliebt gelten, scheinen neue technologische Möglichkeiten bisher nicht als Alternative in Betracht gezogen worden zu sein. Es ist daher interessant zu untersuchen, ob Wägeterminals nicht mehr zeitgemäß sind und ob der Einsatz neuer Technologien zukunftsweisend erscheint. Darauf aufbauend wird in dieser Arbeit die folgende Frage gestellt: "Inwieweit können Augmented-Reality-Systeme Bedienterminals von Wägesystemen bei manuellen Wägeprozessen in der Industrie in Deutschland ersetzen?" Daraus ergeben sich neue Möglichkeiten für ein benutzerInnen-gesteuertes Datenmanagement im Hinblick auf die Rückverfolgbarkeit von Produktionsprozessen, weshalb insbesondere das Zusammenspiel innovativer Ansätze untersucht wird.
In einem ersten Schritt wird eine Literaturrecherche durchgeführt, um ein theoretisches Grundlagenwissen über die zu untersuchenden Technologien und Elemente zu schaffen. Im zweiten Schritt werden im Rahmen einer qualitativen Inhaltsanalyse Interviews mit ExpertInnen geführt. Wichtig ist dabei, dass diese einen konkreten Bezug zur Wägesystemen vorweisen.
Im Ergebnis wurde festgestellt, dass funktionale Aspekte gemäß der allgemein anerkannten Definition von manuellen Wägeterminals durch Augmented-Reality-Systeme, insbesondere in Form von Datenbrillen, vollständig abgebildet werden können. Zudem ist sich die deutliche Mehrheit der ExpertInnen einig, dass diese Systeme in absehbarer Zeit Wägeterminals in manuellen Wägeprozessen ersetzen werden. Kameras, welche für die Implementierung verwendet werden, haben als optische Sensoren Funktionen, die potentiell Bediener*Innen-Fehler reduzieren. Da sich herausstellte, dass die zu untersuchenden Technologien den Rahmen einer Forschungsarbeit übersteigt, könnten auf der Basis eines selbst entwickelten Modells Forschungsfragen abgeleitet werden, die für diese Forschungsarbeit sowohl voran als auch postuliert werden sollten, um ein verlässliche Ergebnisse zu gewinnen. Vor allem zeigt sich die experimentelle Forschung hier als attraktiver Ansatz.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Plattformarbeit auf EU-Ebene : Innovatives Phänomen mit arbeitsrechtlichem Handlungsbedarf
No full textAs the complete opposite of full-time positions, atypical forms of employment have increased since the 1970s in response to the desire to reduce labor costs. Atypical employment relationships hold both opportunities and risks for employers and employees. Platform work is a new, digitization-induced phenomenon and refers to a form of work in which services are provided via a digital platform and are paid in return. A study showed that about two percent of the working-age population in the EU carries our platform-based work as a full-time job.
Due to cost savings and additional flexibility, platform work is particularly popular with employers, but at the same time it leads to an increasing insecurity on the labor market due to the increase in short-term contracts and the loss of protection of a permanent position. The legal situation is different from that of normal employment relationships, since collective action are no longer possible due to the lack of trade unions. In addition, the bargaining power of the workers is imbalanced in view of fewer oligopolies and the economic and legal uncertainties. Therefore, there are concerns that this new form of work offers platform workers little or no employment protection, reduced social protection and poor working conditions and puts them in a weak bargaining position towards employers and clients. The examples discussed in the thesis - Uber, Helpling and 99designs - show the advantages and disadvantages of this type of work. The focus of this thesis is the analysis of the types of platform work that can be found at the EU level and the analysis of the problems prevailing due to the tripartism of platform work. Furthermore, it is examined which contractual relationships can be found. Uber, the criticized passenger transport company, is used to determine whether employment relationships can be present. When classifying platform work into existing Austrian labor law, it is noticeable that this is difficult due to the deviation from the two-person relationship. The need for action in legislation as well as some possible regulatory measures, which are discussed in the literature, are addressed in this thesis.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Die Auswirkungen der Digitalisierung im österreichischen Free-TV in einem Zeitraum von 2010 bis 2018
No full textDue to the increasing digitalization, the classic Free-TV media industry is in a threatened market environment. In the twenty-first century, the spread of media content (including movies and series) is greatly promoted by the Internet. Due to the technological advances, media users are therefore no longer limited in space and time.
In Austria, media systems in the field of free-TV can therefore be divided into two main areas, the public and the private sector. While the former in Austria have a public mandate to perform, the private providers have a very high revenue expectation. Because of these different objectives, these providers have different program strategies. By planning programs on television, an attempt is made to achieve high audience reach in order to create the basis for advertising revenues. Since this is often about long-term audience loyalty, program offer is mostly essential and involves a lot of effort. High effort leads to increased costs.
Such internet giants as “YouTube” made the medium "video", which is associated with enormous costs for television stations, free of charge. Users can upload their own videos free and entertain other users.
For the quality of political information or news, it is important, that the information is prepared well, so that a wide variety of points of view can be covered. Therefore, proper journalistic activities are necessary. This is why media companies in society have an extremely important responsibility, which is also associated with costs: the responsibility towards the population for a proper research.
The aim of this work is to find out how the changing market conditions, triggered by digitalization, are already/or will affect the Austrian Free-TV market. In addition to the study of an ongoing TV program in Austria “Bauer sucht Frau”, the main focus of this master thesis will be on TV usage in Austria, the advertising market in Austria and changes in the use of media in Austria in general, triggered by the digitalization.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Künstliche Intelligenz und ihr Einfluss auf die Arbeitsweise von ControllerInnen
No full textTechnological development as well as digitalization provided enterprises not only with a range of organizational opportunities but with data as the future factor of production. Whereas tools and standards of artificial intelligence have already been implemented in the health sector or e-commerce businesses, their adoption in the field of manage-ment accounting is rather indistinct.
The purpose of this Master Thesis thus is to describe the scope of possible applications of artificial intelligence in management accounting and how these developments could affect the working environment and job descriptions of management accountants. Ex-perts predict the successful implementation of artificial intelligence in management ac-counting within the next two decades. Undoubtedly, the established picture of man-agement accountants, their tasks and functions will be subject to change.
This thesis resulted in an evidence-based catalog of skills, talents and education they are forecasted to acquire in order to effectually squire their field of expertise into a prosperous future. Furthermore, it shall explain the assumed connection between the deployment of AI in enterprises’ cost accounting departments and the increasing im-portance of the role of accountants as business partners.
The empirical methodology comprises guided interviews with management accounting experts in executive positions and the analysis of the in this manner collected infor-mation by applying the methods of valence and intensity analyses for evaluating em-pirical data.
The evaluated results indicate an impact on working conditions that is not as disruptive as estimated: Whereas artificial intelligence is not expected to have a major impact on the required personal education and skills of management accountants, it is anticipated to affect scope and focus of the entire area of responsibility. While AI will inherit peri-odically returning or highly standardized tasks, it will confer management accountants with assignments which focus on the review as well as interpretation of the results provided by AI rather than generating them themselves. On the one hand, some of their core assignments will be transferred to AI. On the other hand, they are expected to gain new areas of responsibility by monitoring inter-divisional activities and pro-cessing information for various groups of stakeholders. Therefore, this progress will support and enhance the already thriving image of the management accountant as business partner.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Managementanreize zu gewinnglättender Bilanzpolitik
No full textManagementanreize zu gewinnglättender Bilanzpolitik.
Aufdeckung der Motive und Hintergründe.Companies that have reached a certain level of accountability must prepare annual financial statements. External balance sheet addressees use these financial state-ments to gain information and make decisions.
Balance sheet policy and the associated use of various options and discretionary powers are intended to influence balance sheet users in their decisions in such a way that they are also in the interests of the company or management.
In general, balance sheet policy refers to the targeted implementation of measures that have an impact on annual financial statements in order to influence balance sheet addressees. As mentioned before, a prerequisite for balance sheet policy is the existence of discretionary powers. In addition to profit-increasing measures, today, profit-smoothing motives of management play a major role. So more and more com-panies seem to want to smooth their profits rather than to maximize them. In other words: More and more companies seem to strive to reduce the variance in profits. Despite a steadily growing number of studies and investigations on the topic of profit- smoothing, which often, but not always, arrive at consistent results, the motives and incentives underlying profit-smoothing as well as the possibilities of detection have not yet been conclusively investigated. This is often because profit-smoothing can be done in different ways and should actually remain undiscovered. As a result, empiri-cal research is not done through quantitative methods, but through content analysis.
After the basic principles of accounting policies have been explained, the various ap-proaches to explain why managers smooth profits over time form the core of this master's thesis. Subsequently, selected studies, which attempt to confirm or falsify the previously explained background for profit-smoothing balance sheet policy measures, are illustrated and compared.
As a result, the aim of this thesis is to explore and explain the background and most important motives for profit-smoothing balance sheet policies. For example, the as-pects of dividend policies are discussed, as well as components of corporate finance and tax reduction.
This should help to counteract the prevailing ambiguity or confusion regarding the issue of accounting policy.Wien, Fachhochschule des BFI Wien, Masterarb., 202
Homogenisierungstendenzen auf internationalen Märkten und Auswirkungen auf die globalen Marketingkonzepte österreichischer Klein- und Mittelunternehmen
No full textSeit Ende des 19. Jahrhunderts ist im Globalen Markt eine stark wachsende Verflechtung internationaler Unternehmen zu beobachten. Ein Übergang zu immer größeren Einheiten, sowie strukturell vernetzte und ökonomisch potente Konzerne sind nach wie vor im Trend. Diese global tätigen Unternehmen, deren Produkte grenzüberschreitend Märkte in verschiedenen Staaten und Teilen der Welt systematisch erschließen, verfolgen unterschiedliche Strategien.1
Im Globalen Markt ist eine grenzüberschreitende Vermarktung von Produkten weit verbreitet und ohne dass eine internationale Orientierung damit verbunden sein muss. Das gilt besonders für Produkte, die im Inland und im Ausland in identischer Form angeboten werden können.2 Einige Produkte, die auf dem Weltmarkt eine identische Zielgruppe haben, werden ohne Änderung und ohne Anpassung an nationale Besonderheiten vermarktet und vertrieben. Andere Produkte hingegen werden in der einen oder anderen Weise an nationale Besonderheiten angepasst, was zum Beispiel die Sprache oder traditionell gewachsene Kulturbesonderheiten und Konsumgewohnheiten betrifft. Diese Vermarktungsstrategien sind für die beteiligten Unternehmen oft mit großen Risiken verbunden. Deshalb neigen die meisten Unternehmen dazu, die besonders erfolgreichen Produkte auf einem globalen Markt zu vermarkten, wobei die Risiken im Vergleich zu einer Einführung neuer Produkte verringert sind. Der Trend zur Globalisierung der vermarktungsspezifischen Parameter ab dem 19. Jahrhundert hat im 21. Jahrhundert eine neue Dimension angenommen. Diese ist gekennzeichnet durch ein multidimensionales Netzwerk von Verknüpfungen in politischer, ökonomischer und kultureller Hinsicht. Durch weltweite, so genannte multilaterale Handelsabkommen, den Abbau von Handelshemmnissen, den Ausbau der Infrastruktur und die Entwicklung von Spitzentechnologien entwickelt sich das Konsumentenverhalten auf eine neue Ebene und identifizieren sich gesellschaftliche Gruppierungen auf der Welt mit ähnlichen Werten. Solche Entwicklungen haben gravierende Einflüsse auf das internationale Marketing und die Art und Weise wie Unternehmen in internationalen Umwelten marketingspeifisch agieren.There is hardly any other topic as globalization that is written and discussed so intensively in literature. It is not only globalization in itself, but the impact of globalization on our livelihoods is significant. If we look back in the history of economic development, trade exchange between countries is nothing new, but through economic globalization these processes have reached another dimension. We see this in the complex and inseparable networking of economies worldwide. Globalization has a particular impact on companies that operate internationally. The effects and consequences of globalization are to be seen in the external and internal processes of the company. Especially if in the past the internationalization processes of the company took several years, today, in addition to the Multinational Companies, Born Global companies are emerging, which have developed faster through traditional stages, skipped some stages and in some cases even proceed in reverse order. They expand or build up their network within the international markets in order to secure their place on the world market and improve their sales opportunities. This development is only possible if the target group on the world market is homogeneous.
Through research of existing literature it became clear that companies, regardless of their size, are affected by intensive globalization and are undertaking an internationalization of their businesses. Some companies have used this challenge as an opportunity, and on the contrary, some have been forced to leave the market. This success or failure of the companies depends on various factors. Especially marketing decisions of companies, because companies decide on different internationalization strategies. Some do not undertake internationalization, as these challenges are not manageable for these companies. A special eye market is small and medium-sized companies, which have a different position in the global market. This is because SMEs have always followed the traditional stages of internationalization. Thus, SMEs face intense competition in the globalization process, because they are significantly different from larger companies in terms of globalization and global marketing. The aim of this thesis is to investigate which parameters determined the change of marketing towards global marketing and how they are reflected in the concrete design of global marketing strategies in medium-sized companies. Furthermore, it is examined whether globalizations is an opportunity or a threat for SMEs. Finally, attention is paid to the study of the regional importance of the companies.Wien, Fachhochschule des BFI Wien, Masterarb., 202