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Systemvergleich von Umschlagssystemen (Straße/Schiene) für nicht kranbare Sattelauflieger
No full textThis master thesis examines and compares different technologies for the transhipment of non-craneable semi-trailers from road to rail and derives recommendations for terminal operators as well as customers of intermodal operators. Since cost sensitivity is high in the Combined Transport Road-Rail, three innovative transhipment technologies for non-craneable semi-trailers have been selected that may be implemented without substantial investments in new terminal infrastructure. The three analysed technologies are ISU, NiKRASA and CargoBeamer. First of all, existing literature on the Combined Transport Road-Rail with focus on transhipment technologies for non-craneable semi-trailers was analysed in order to draw up a valid comparative scheme. Second, based on the results three guided expert interviews, i.e. one expert interview for each technology compared, were conducted. Third, the comparative scheme had than been revised before the comparison of ISU, NiKRASA and CargoBeamer was carried out. For a valid comparison a differentiated analysis of the CargoBeamer technology was necessary. Thus, in the main part, i.e. the primary comparison, ISU and NiKRASA were only compared to the transhipment with the CargoBeamer technology using gantry cranes or reach stackers. The primary comparison conducted consists of seven main categories which are transhipment equipment, transhipment process, terminal, railway wagon, usable non-crane-able semi-trailers, dissemination and use of the technologies as well as costs for transhipment and rail transport. To conclude, in general the application of all three technologies analysed in the primary comparison may be beneficial for terminal operators due to various reasons. However, CargoBeamer and NiKRASA proved to be the most advantageous options for terminal operators. Instead of a general recommendation for customers of intermodal operators various recommendations on key issues were derived. The key issues taken into account are costs for transhipment and rail transport, time consumption, safety of the semi-trailer, destinations currently offered and planed as well as sales organisation. Additionally, mandatory requirements for the utilisation of the three transhipment technologies concerned are listed in order to provide a comprehensive basis for decisions.Christof BitschnauMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Logistik, Transport, Verkeh
Der Einfluss des Rahmenkonzeptes zum Integrated Reporting auf die Berichterstattung schwedischer und österreichischer Unternehmen innerhalb der letzten 5 Jahre
No full textThe aim of this paper is to analyze the influence of the Integrated Reporting Framework, which was published by the International Integrated Reporting Council in 2013, in the last five years on the reporting of ten out of the biggest companies in Austria and Sweden that are listed on the stock market. The Integrated Reporting movement tries to establish a certain way of constructing the company’s annual reports due to recent changes of stakeholder interests and the current economic crisis. Nowadays reporting only financial key figures is not enough information to measure the performance of a company or to forecast its future value. Therefore, companies should focus on the interests of stakeholders and use Integrated Reporting to combine financial with non - financial information. Furthermore the annual report should integrate more information about the company’s environment and how they interact with this environment. A document analysis was the methodology used to get the relevant results for this paper. This was done in support of a list of Integrated Reporting related questions and a scoring system, which evaluated to which extent the questions were answered by the annual reports of the chosen companies in the years 2009 and 2014. The results of this document analysis proved that the company’s annual reports have indeed developed to be more in the sense of Integrated Reporting. In almost every company in both countries the annual reports achieved a higher score in 2014 than in 2009. Although there are some differences between the countries, the chosen branches and the analyzed topics, it can be said that in general the Integrated Reporting Movement influenced the companies and their annual reports.Hannes NirnbergerMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Betriebswissenschaftslehr
Die Einführung eines IT Service Managements nach ITIL in der Theorie und Praxis
No full textOver the last 20 years a reorientation towards service orientation has been noticed throughout all industries and geographical regions. In order to stay competitive, organizations are more and more forced to respond to market changes promptly, which is resolved by aligning the business processes tightly with the IT operational processes. This circumstance leads to the effect that organizations are progressively outsourcing their IT operations to third party specialists with the particular know-how and expertise. Consequently, the competitive environment within the outsourcing industry is increasing and emphasizes the demand for efficient process handling. In order to meet this demand, the Office of Government Commerce developed a Best Practice Model for IT Operations, Support and Governance, called the Information Technology Infrastructure Library (ITIL). Therefore the aim of this thesis is to evaluate how the implementation of ITIL within an organization can be set up as a program and in which sequence the processes of the Best Practice Model should be implemented. The analysis of this topic has been conducted following a theoretical and a practical approach. The empirical part is based on a qualitative research methodology for which five experts with relevant experience and knowledge have been interviewed. The empirical data and theoretical findings have then been compared.As a result, several differences and interferences between theory and empirical evidence can be shown. While most experts agreed with the theory to structure the implementation project in several phases, it became obvious that on average the experts have not used any methods before or during the implementation even though different methodical approaches were already available. Another characteristic of the ITIL implementation includes the reorganization of structures and processes within the organization and aswell the involvement of the employees as they have a great impact on the success of the implementation. This needs to be approached from top down with high management awareness and endorsement in order to be realized successfully.Julia HafemannMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Projektmanagemen
Gegenwärtige Entwicklungen der Einlagensicherung in der Europäischen Union unter besonderer Berücksichtigung von Österreich
No full textThe European Banking Union aims to ensure financial stability in the euro area and is based on three pillars: a single supervisory mechanism, a single resolution mechanism and a deposit guarantee scheme. With regard to the overriding goal of financial stability, the third pillar is of crucial importance: the deposit guarantee scheme aims to strengthen the trust of the depositors in order to avoid bank runs. The economic crisis in 2008 showed that several depositguarantee schemes with-in the EU were underfunded. In several occasions the state needed to intervene (eg Austria). Due to the weaknesses and the lack of confidence in the financial markets, the European Commission initiated a harmonization on Deposit Guaran-tee Schemes throughout the euro area by endorsing the Directive 2014/49/EU. The paper focuses on assessing the significant changes that have been introduced with the new Directive 2014/49/EU with special focus on Austria. Besides the fact that the Austrian deposit guarantee scheme in previous years foresaw an expost funding at the time of bank failure regardless any risk taken by the specific bank, the state guaranteed for a significant portion of covered deposits. The new Directive includes an exante riskbased contribution paid by the banks, which in-tended to reflect the individual risk taken by the respective bank. A simulation cal-culation highlights the effects of the risk-based contributions on the financial statements of three Austrian banks involving several scenarios. In addition, the results showed that for banks with crossborder exposure, the riskbased contribu-tions have been significantly higher than for national operators. As a further milestone to strengthen peoples’ confidence in the financial sector, the European Commission published a draft regulation for a unified European Deposit Guarantee Scheme (EDIS) until 2024. This draft contains important components of this successive unification of all deposit guarantee funds across Euro area, but responses are extremely controversial. The paper focuses on the main points of discussion which range from differences in economic policy between the member states, competition issues, possible implicit state liability and many more. The outcome of this paper is that the discrepancies between the involved parties appear to be too great, which makes a timely implementation of EDIS almost impossible.Lisa PrennerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: International Banking and Financ
Folgen und Auswirkungen von MREL und TLAC für Banken der EU am Beispiel österreichischer Banken unter Berücksichtigung der bereits bestehenden Mindestkapitalanforderungen
No full textObwohl die Mindestkapitalanforderungen an Banken schon seit Jahrzehnten immer drastischer verschärft wurden, gibt es immer noch einen Bedarf an weiteren Mindestkapitalanforderungen, um sich den veränderten Entwicklungen des Bankgeschäfts anzupassen. Dieser Bedarf ergab sich zuletzt insbesondere dadurch, als eine global einheitliche Grundlage zur Bankenabwicklung geschaffen wurde und spiegelt sich in der Bankensanierungs- und Bankabwicklungsrichtlinie verankerten Minimum Requirement for own funds and Eligible Liabilities (MREL) wider. Darüber hinaus veröffentlichte das Financial Stability Board zusätzliche Empfehlungen für global systemrelevante Banken zur Vorhaltung der Gesamtverlustabsorptionskapazität (TLAC). Beide verfolgen das Ziel der Rekapitalisierung und Verlustabsorption einer in Schieflage geratenen Bank. Während es mehrere Argumente gibt, weshalb steigende Kapitalanforderungen negative Auswirkungen auf die Gesamtwirtschaft haben können, wurde in dieser Forschung mittels Experteninterviews herausgefunden, dass die Auswirkungen und Folgen von MREL und TLAC für Banken am Beispiel der österreichischen Gesetzgebung mit Stand 15. November 2016 enorm sind und nicht nur in erhöhten Kapitalkosten liegen. Besonders MREL kann ein unleistbares Maß annehmen, wenn Banken ihr Geschäftsmodell nicht nachhaltig verbessern. Darüber hinaus kommt in den folgenden Jahren eine enorme Refinanzierungslücke auf den Bankenmarkt zu. Es bleibt abzuwarten, wie sich die finale Festlegung, der zu erfüllenden MREL Quote und die frühestens ab dem Jahr 2019 zu erfüllende TLAC, tatsächlich auf den Bankenmarkt auswirken und wie MREL und TLAC einer Bankabwicklung in der Praxis tatsächlich behilflich sein können. Dies stellt zukünftiges Forschungspotential dar.Although the minimum capital requirements for banks have been tightened more and more over the last decades, there is still a need for additional minimum capital requirements to adapt to the recent developments of the banking business. This need emerged in particular, when a global standard for banking resolution was created and is reflected in the Minimum Requirement on own funds and Eligible Liability (MREL) incorporated in the Bank Recovery and Resolution Directive. Furthermore, the Financial Stability Board published additional recommendations for global systemically important banks to fulfill a Total Loss Absorbing Capacity (TLAC). These new minimum capital requirements pursue the goal of enabling recapitalization and loss absorption of a troubled bank. There are many arguments why increasing minimum capital requirements can have a negative impact on the whole economy. By interviewing experts in this field and using the example of the Austrian legislation as of November 15, 2016, this Masterthesis found out that MREL and TLAC have enormous impacts on banks, which are not limited to the increasing capital costs a bank has to cover. MREL in particular can turn out to be unaffordable, if banks do not sustainably improve their business model. In addition, the banking market will be facing a dramatic refinancing gap in the next years. However, it remains to be seen how the finally determined MREL requirement and the TLAC requirement that has to be fulfilled starting in 2019 at the earliest, will actually impact the banking market. Also, it will be seen how MREL and TLAC will influence future bank resolutions de facto. These aspects represent future research potential.Franziska JaidhauserMasterarbeit Fachhochschule des BFI Wien 201
Oil price and its influence on economic development of the Russian Federation (2000-2015)
No full textDie Russische Föderation rechnet heuer mit einer verschärften Rezession. Neben den Einflüssen der außenpolitischen Konflikten und Sanktionen, haben die sinkenden Erdölpreise der russischen Wirtschaft die wichtigste Einnahmequelle zunichte gemacht. Das kurze aber stabile Wirtschaftswachstum deren Anfang ab 2001 mit den steigenden Ölpreisen einherging, ist somit vorbei. Die Wirtschaft war zwar sehr vom Erdölpreis abhängig, aber es war auch ein Grund für Optimismus in den Jahren der stetig wachsenden Ölpreise. Während die Regierung verschiedene Maßnahmen einleitete um die Wirtschaft zu stärken und von den Erdöleinnahmen abzukoppeln, einige spezifische Einschränkungen, typische für eine Wirtschaft im Übergang zur Marktwirtschaft, sind zur Geltung gekommen. Die Staatstheorie und die Hegemoniale Stabilitätstheorie werden auf deren Erklärungsmöglichkeiten und Applikationen für diese Krise untersucht.The Russian Federation was expected to be in recession this year. After a dramatic exchange rate devaluation due to political conflicts, falling oil prices drained the most important source of revenue for the Russian economy. Accordingly, the period of relatively stable economic growth which began in 2001 with rising oil prices is over. The economy had been overly dependent on oil revenues, even if it had also provided grounds for optimism during the years of rising prices. The government initiated countermeasures to strengthen the economy and move away from oil dependence, even though some constraints specific for a developing country appeared to be relevant. In this paper, insights and implications from state theory and hegemonic stability theory will be reviewed and evaluated for their explanatory power in the current crisis context.Anna TkachovaMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Volkswirtschaftslehr
Coping with demographic change : the link between preparative measures and organizational characteristics in the Austrian industry
No full textNeben der Alterung der Gesamtbevölkerung geht der demographische Wandel mit einer schrumpfenden und alternden Erwerbsbevölkerung einher. Aus der Organisationsperspektive bewirkt dies eine entsprechende Veränderung der Belegschaft, auf die Unternehmen sich durch personalbezogene Maßnahmen vorbereiten. Diese Arbeit untersucht, inwiefern Organisationseigenschaften mit solchen Vorbereitungsmaßnahmen in Verbindung stehen und versucht, Organisationstypen hinsichtlich deren Eigenschaften und Maßnahmen zu unterscheiden. Sie identifiziert 10 Handlungsfelder für Maßnahmen, sowie 5 maßgebliche Organisationseigenschaften. Anhand einer durch Onlinebefragung HR-Verantwortlicher erlangten Stichprobe von 102 österreichischen Unternehmen wurden Korrelationen zwischen deren Eigenschaften und der Maßnahmennutzung in den Handlungsfeldern untersucht. Im der Auswertung zeigte der verwendete Datensatz gemischte Ergebnisse. Ein schwacher Zusammenhang zwischen der Summe aller Handlungsfelder und Organisationsgröße wurde gefunden. Auf der Ebene individueller Handlungsfelder konnte dieser Zusammenhang nur für 3 von 10 Feldern bewiesen werden. Andere Organisationseigenschaften zeigten vergleichbare Ergebnisse: Zwar signifikante, doch schwache Korrelation in einer Minderheit aller Handlungsfelder. Der Mangel an durchgängigen Korrelationen zwischen Handlungsfeldern und Eigenschaften führt dazu, dass Organisationen nicht anhand der gewählten Eigenschaften und Maßnahmen in verschiedene Vorbereitungstypen unterschieden werden können.
Die Ergebnisse legen den Schluss nahe, dass andere Organisationseigenschaften oder (hier nicht berücksichtigte) „weiche“ Faktoren eine größere Rolle bei der Wahl vorbereitender Maßnahmen spielen könnten als die ausgewählten Eigenschaften.Masterarbeit Wien, Fachhochschule des BFI Wien 201
Demokratiepolitische Defizite im Zuge der Krisenbewältigung als Resultat der institutionellen Konstruktion der EU
No full textIs there a democratic deficit in the European Union? And if there is one, how did it influence the events that came about during the process of helping Greece refinance its national budget after the crisis of 2008?The paper at hand examines various possible definitions of democracy as well as the meaning of democracy in detail. Weber, Kelsen and Dahl have been chosen to take a closer look at what democracy meant historically from a perspective of early 20th century nation-states, as well as what it means in general and presently, what prerequisites there are for democracy and what advantages it offers.Then the institutional structure of the European Union is scrutinized and examined with regards to its decision finding processes and their democratic legitimation.Subsequently, the events that occurred during the process of Greece’s search for financial support by the European Union are investigated chronologically and put into perspective from a German, as well as a Greek point of view.An excursion into additional theories of democracy then offers supplemental insight into two more extreme views of democracy, and provides with views at what the European Union is like now – to some extent – and to how it could improve and find ways to be more democratic. Also included in this excursion is an account of more recent studies of some cognitive-linguistic research, which leads us to conclusions that may not be expected in this magnitude.The conclusion sums it all up and offers insight into the problems of the European Union as a democratic union of states, as well as an outlook to what could be done to make the European Union more democratic and make it offer better inputlegitimization.Alexander ZlamalMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Politikwissenschafte
Die Frauenquote im Zusammenhang mit der Zielerreichung in einem prozessorientierten Unternehmen am Beispiel des AMS Wien
No full textThis master thesis analyses the impact of women’s quotas on the target achieve-ment of a service company. A women’s quota is mandatory for governmental companies according to Austrian federal legislation. To achieve this goal the Austrian Public Employment Service agreed on an equality policy to reach the target of 50% of women in a leadership position. Because of this arrangement the company “AMS Wien”, which provides labour-market related services, has been chosen as an object of investigation for this master thesis. Since the AMS is a process oriented company a special focus has been laid on this kind of organisational structure. A qualitative analysis approach, named Grounded Theory, has been used in this thesis. Face-to-face Interviews with members of the company in different functions were recorded and analysed. The hypothesis based on this empirical method will be discussed with regard to the results of the theoretical analysis of process-oriented non-profit organisations in the service sector. To get a further insight in the organisation’s target structure, the Balanced Score-card of the AMS has been mentioned. Main effects of the successful implementa-tions of women’s quota is explained based on the analysis of the interviews. One positive effect of women’s quotas is the increased job-satisfaction of employees, which influences other fields of the organisation.Esther WrabelMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaf
Die Zukunft des IWF im Rahmen der sich verändernden Weltwirtschaft
No full textDas Ziel dieser Master-Thesis war es herauszufinden, ob der IWF für die neuen Herausforderungen durch die weltwirtschaftlichen Gewichtsverschiebungen unter besonderer Berücksichtigung der Volksrepublik China gerüstet ist. Die Forschungsfrage wurde auf Basis von Literaturrecherche und von Interviews mit Experten erarbeitet. Asiatische Konkurrenzinstitutionen wie die Asiatische Infrastrukturinvestmentbank oder die Neue Entwicklungsbank sowie regionale Währungstauschvereinbarungen und die Chiang Mai Initiative stellten sich im Rahmen der Analyse als mögliche zukünftige Alternativen bzw. Ergänzungen zum IWF dar. Durch ihre regionale Beschränkung, durch ihre Korrelation in der konjunkturellen Entwicklung und durch die bisher unzureichende finanzielle Stärke, um bedeutende Hilfsprogramme aufzustellen, wird der IWF jedoch weiterhin eine dominierende Rolle in der Weltwirtschaft einnehmen. Trotz des wirtschaftlichen Aufstiegs der VR China fehlen derzeit aber auch Alternativen zum USD als Weltleitwährung.The objective of this Master Thesis was to analyze, if the IMF is prepared for the new challenges due to the shift in the global economic power under special con-sideration of the People’s Republic of China. The answer to the research question whether the IMF will continue to play a dominant role in the global financial system was based both on literature research and interviews with experts. Within the scope of the analysis, competing institutions in Asia, such as the Asian Infrastruc-ture Investment Bank or the New Development Bank, as well as regional bilateral currency agreements and the Chiang Mai Initiative appeared to be potential future alternatives or supplements to the IMF, respectively. However, due to their region-al limitation, the mutual interdependence of their economic development and a financing volume insufficient to provide substantial support programs so far, the IMF will continue to be the big player in the global economy. Despite the economic rise of the People’s Republic of China, alternatives to the USD as global reserve currency are currently missing.Thomas KlemenjakMasterarbeit Fachhochschule des BFI Wien 201