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Generation Y und Tourismus Verhaltensanalyse in Theorie und Praxis
No full textOver the last 10 years new information technologies have changed the traditional systems in tourism. Organizations have to follow these new rules, in order to stay competitive. E-tourism is the source for new business fields and offers big opportu-nities. The first generation, which grew up with these technologies has been the Genera-tion Y, which is an expression for adolescents, who were born between 1980 and 2000. They are native speaker of the digital language, so called Digital Natives and show significant behavioral differences compared to former generations. Therefore, this thesis analysis how information technology has changed the condi-tions for tourism over the last years and in which ways travel behavior of the Gen-eration Y differs from other Generations. The thesis consists of a theoretical and a practical part. The empirical part is based on a quantitative research methodology regarding the Generation Y with an online-survey, answered by more than 680 people. For the conclusion the theoretical find-ings and empirical results have been compared. The results show, that the internet has changed the research behavior in tourism. Instead of contacting travel agencies, everyone can look for suitable offers online. User generated content like experience reports, hotel ratings, pictures or videos and various platforms for pricing checks increased transparency in tourism a lot and support decision making for customers. Compared to the overall population, Generation Y shows a significantly higher online affinity. The amount of bookings, generated via online channels is still in-creasing. Based on the survey, location and price level of destinations and accom-modations have the greatest influence on the booking process.When analyzing travel motives, adolescents of Generation Y have different sources of motivation than former generations. They are highly interested in making new experiences, getting to know new places and cultures and having fun. Generation X on the contrary is mainly interested in escaping the daily routine and relax away from everyday life. This could be the most interesting result for organizations spe-cialized on youth travelling. In general Generation Y prefers a very aesthetic way of communication. The communication style is more important than the communicated content.Stefan KreuzhuberMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaftslehr
Status Quo und Entwicklungspotenziale von Zustellservices bei der Lieferung von Sendungen von Online - Shops
No full textThis master thesis deals primarily with delivery services for customers, which are selectable when ordering online, such as booking of a desired delivery time slot, return and disposal of used devices, deliveries on Saturday and many more. At first, this thesis should give an overview of the basics of E - Business and the front- and backend processes of an online - shop. After these explanations and clarifications this work should illuminate the current state of the delivery services of online - shops. Which sector provides what servic-es and are there correlations? The next step is to find out future trends and developments of services to draw up recommended actions for logistics service providers and online - shops. In this chapter several selected experts of the logistics sector should bring in proposals and ideas. This work can be incorporated into the qualitative research. A literature search and several expert interviews are conducted. At the end, the results of the chapters are summarized and combined in order to answer the research question.Marc ZlabingerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Logistik und Supply Chain Managemen
Status Quo und Entwicklungsperspektiven von Tracking- und Tracing- Systemen im FTL-Sektor
No full textOne of the greatest inventions in mankinds- history was the GP- System,1 which influenced the world business decades ago – until the very present. First implemented for military activities to track the troops of enemies and their own positioning, industrial companies soon experienced the advantages of tracking their goods even during transport. Tracking- and Tracing- Systems are used for tracking a piece, a pallet or the whole truck.2 Advantages for industrial companies are that the planning of an efficient logistics network can be done more easily with such Technologies as well as a minimizing of the stock value in their warehouses can be achieved. On the other hand freight forwarding companies face the opportunity to tell the customer at any time where the truck is at the very moment without much effort and in real- time. Additionally an eye can be kept on keeping the optimal routes and productivity of each truck.3 Some branches even require tracking- and tracing- systems by law like the food industry. The reason behind is to proof origin and freshness (best before dates) of the products.4 There are many different types of those Technologies sharing different data – depending on what the branch requires. Industrial companies mainly put barcodes and RFID-Chips on their cases or pallets, which allows a very detailed tracking and tracing. For freight forwarding companies it is often enough to track the whole truck. Therefore GNSS (mainly GPS) is the most important technoly in this sector.5 What does the continiuous improvement of tracking- and tracing- technolgies mean for future data transfer in the FTL- sector? What is the status quo and in which direction will it change in the next years? Where are possibilities for optimization? The present script will deal with those questions and others like when, how often and which information has to be at hand.Daniel Alexander ReicherMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Logistik und Transportmanagemen
Transformation der Bankenaufsicht in Europa - eine Analyse auf Basis der volkswirtschaftlichen Paradigmen
No full textWhen the global financial crisis hit the EU’s financial system, it exposed various weaknesses in the regulatory and supervisory architecture of financial market supervision and the need to revise the existing decentralized supervisory framework arose. In history considerable efforts towards harmonizing bank supervisory practices across the EU had been made. However, the creation of the European banking union has been the biggest milestone since now. The single supervisory mechanism, one of the three pillars of European banking union, empowers the European Central Bank to take over the supervision of all banks in the eurozone. The focus in this master thesis is on the transformation of the European supervisory structure towards a centralized supervision of banks in the Euro area. Therefor economic theories of neoclassical economics, keynesianism and political economy will be applied in order to explain these changes.Melani StanimirovicMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Volkswirtschaftslehr
Entwicklung eines optimalen Leistungsmesssystems für externe Transportdienstleister mittels Kennzahlen
No full textOutsourcing in the logistics sector is an omnipresent issue. Transport service is especially affected by this trend because it is often not ranked among the core competences of the company and therefore often one of the first services externally assigned. The cooperation with transport service providers requires a performance measurement system to monitor the performance and the quality delivered. The focus of this research is on identifying the optimal parameters for measuring the performance of the transport service provider engaged. To clarify this central issue, a literature research as well as an empirical study in form of three expert discussions have been conducted. In order to be classified as an expert, a person needs to be employed at a logistics company which cooperates with or is a transport service provider and needs to be responsible for the coordination and measurement of the transport duties. Those findings obtained from the literature research and the empirical study have been merged to acquire the general conditions for an optimal system of indicators. The aim of this analysis was to develop recommendations for actions as well as a system of indicators which can be used as a general instrument for measuring the performance of transport service providers. As a result four important indicators have been identified. These can be used for measuring the quality of the external transport service providers.Daniela BrennerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaftslehr
Working paper series by the University of Applied Sciences bfi Vienna / Lateinamerikanische Multinationals und ihre Transnationalisierungsstrategien : Investitionspotenzial für Europa/Österreich/Wien
No full textVor dem Hintergrund der aktuellen wirtschaftlichen Lage in der EU/Österreich/Wien, die von sehr schwachem Wachstum und hoher Arbeitslosigkeit gekennzeichnet ist, stellt sich die Frage, inwieweit InvestorInnen aus Emerging Markets neue Impulse setzen können. Empirischen Bezugspunkt der vorliegenden Arbeit bilden Unternehmen aus Lateinamerika und ihre Transnationalisierungsstrategien. Auf Basis von Sekundärdaten sowie zahlreichen ExpertInneninterviews in Brasilien, Chile und Mexiko werden die Transnationalisierungsstrategien und ihr Potenzial für EU/Österreich/Wien in diesem Beitrag analysiert. Es wird geschlussfolgert, dass lateinamerikanische Multinationals ein wichtiges Potenzial für ökonomische Entwicklungen darstellen.The current economic situation in the EU/Austria/Vienna is characterized by low growth and high unemployment. Against this background, the question arises to which extent investors from emerging markets can potentially contribute to economic development in the EU/Austria/Vienna. Empirically, this paper focusses on multinational firms from Latin America and their transnational strategies. Based on secondary data and numerous expert interviews from Brazil, Chile and Mexico, those strategies and their potential for EU/Austria/Vienna are analysed. It is concluded that multinational corporations from Latin America represent an important potential source for economic development.Magistratsabteilung 23, Wirtschaft, Arbeit und Statistik Call 15 Headquarter Standort Wie
Effektivere und ressourcenschonendere Mobilität im urbanen Raum durch Verwendung gesammelter Daten und deren Transformation in Echtzeitinformationen für Verkehrsteilnehmer/innen und –betreiber/innen
No full textThe requirements of the future city are changing and cities have to adapt to a variety
of new aspects. In the process of urbanization, more and more people are
moving from the countryside and/or rural areas to the urban areas of cities. These
people need possibilities to move privately or publicly and need to have access to
all the necessary resources to do so.
The aim of this work is to find possibilities to change and to control traffic especially
within urban areas. The use of collected data will help to create a city touring
plan. In the long term, the attitude of the people towards traffic and how mobility
works in general has to change. The connection of personal data from entries in
the calendar and other collected data by the public transport services will help to
find the best, most efficient as well as eco-friendly way to travel from point A to
point B.Wien, Fachhochschule des BFI Wien, Diplomarb., 201
Die Bilanzierung von latenten Steuern im Zuge des Rechnungslegungsänderungsgesetzes 2014
No full textIn 2014 the Austrian government introduced a new amendment to accounting standards, applicable to annual periods beginning on or after 1 January 2015. The amendment, entitled “Rechnungslegungsänderungsgesetz 2014 (RÄG 2014)”, modernized the Austrian Commercial Code extensively. The pupose of this study is to investigate the effects on the accounting for deferred taxes. The first part provides a basis for understanding accounting for deferred taxes. It shows the significance of tax accounting and gives an overview of the principles and commonly used concepts. The second part deals with the regulations according to the Austrian Commercial Code (old version), whereas the third part delivers insight into the accounting for income taxes according to IAS 12. Comparing these chapters it appears that ac-counting for income taxes and deferred taxed diverge considerably. The RÄG 2014 was introduced in order to not only modernize the Austrian Com-mercial Code as a whole, but also to harmonize regulations at a national and in-ternational level. The thesis then identifies relevant changes affecting the accounting for income taxes and concludes that measures implemented by the RÄG 2014 are basically suited to achieve a better convergence at national and international level, but still do not go far enough to achieve an overall harmonization.Victoria SeifertMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaftslehr
The Effects of the Financial Crisis on the Banking Sector in CEE
No full textDiese Arbeit liefert uns einen Überblick über die Einflüsse der globalen Finanzkrise von 2008 auf die Wirtschaft in USA und Europa. Besonders detailliert bearbeitet ist die Lage in CEE Ländern wo das Fokus auf die Visehrad Länder (Tschechische Republik, Ungarn, Polen und Slowakei) liegt. Hier werden die Ursprunge sowie die Endeffekte der Krisis besprochen. Das Hauptziel dieser Thesis ist die Überprüfung der Verbindung zwischen die Finanzkriese und die Effektivität des Banking Sektors in den oben genannten Ländern. Das wird durch die Berechnung von Korrelation Koeffizient zwischen BDP Wachstum und der Wachstum in anderen Variablen aus dem Banking Sektor gemacht. Die Größe des Koeffizient liefert uns die Information über die Intensität dieser Verbindung und sagt uns ob die Krisis ein Einfluss auf das Banking Sektor in Visehrad Ländern gehabt hat. In dem letzten Kapitel werden diese Verbindungen diskutiert und ihre Relevanz für die zukünftigen Forschungen wird näher gebracht.Mirza NovalicMasterarbeit Fachhochschule des BFI Wien 2016 Subject: International Banking and Financ
ECB Comprehensive Assessment 2014: Comparative Analysis of Austrian Banks and Public Opinion
No full textThis master thesis deals with the ECB`s comprehensive assessment in 2014 with focus on Austrian banks. It analyses the relevance of conducting this comprehen-sive assessment as well as the causes which led to this assessment. Hereby, it answers the first research question: “Which circumstances urged the ECB and EBA to undertake a comprehensive assessment of systemically relevant banks in 2014?”. Furthermore, this thesis analyses Austrian banks and their results in the comprehensive assessment in 2014 of ECB and the stress test of EBA. Thereby, it focuses on similarities and differences in their results. In this course the second research question is answered: “Focusing on Austrian banks which attended the comprehensive assessment of ECB in 2014, what were the main economic results of these Austrian banks and how did their results align or differ?”. Additionally, this thesis includes the results of a field survey to find answers on questions regarding the fulfilment of the aims of the ECB as well as the trust in Austrian banks. The field survey answers the third research question: “According to the responses of Austrian citizens in a field survey, did the ECB and EBA fulfil their aims of the comprehensive assessment in 2014 and are the main circumstances which led the ECB and EBA to undertake the comprehensive assessment mitigated by this as-sessment? If not, what were the main shortfalls of the comprehensive assessment in 2014 and what should the ECB and EBA try to improve in a future repetition of the comprehensive assessment?”. The main results of this thesis show, that one of the participating Austrian banks failed the comprehensive assessment of ECB due to its low CET 1 capital ratio. RLB NÖ which was the best Austrian bank in the comprehensive assessment and the stress test of 2014 started with a substantially higher CET 1 ratio than ÖVAG, but the adverse stress test scenarios had nearly the same impact on both banks in terms of percentage loss in CET 1 ratio. Never-theless, ÖVAG reported much higher NPL ratios than RLB NÖ. Furthermore, a field survey about the comprehensive assessment and the aims of ECB (strength-ening the banks’ balance sheet, transparency and shareholder confidence) was conducted. The main results from the survey show that older generations looked more into the results than the younger part of the sample. Several questions re-vealed that women generally have less trust in banks than men and additionally, women feel that banks are less transparent than men do. A repetition of the com-prehensive assessment every second year will increase the trust of the people inquired. Nevertheless, the main source of trust in Austrian banks is according to the results of the survey a trustworthy relationship manager.Diese Masterarbeit befasst sich mit dem Comprehensive Assessment der EZB in 2014 und spezialisiert sich in der Ausarbeitung besonders auf österreichische Banken. Die Masterarbeit analysiert die Relevanz der Durchführung des Compre-hensive Assessments und die Umstände welche zu diesen Tests geführt haben. Im Zuge dessen wird die erste Forschungsfrage beantwortet: „Welche Umstände haben die EZB und EBA zur Durchführung des Comprehensive Assessments von systemrelevanten Banken in 2014 gedrängt?“. Zudem werden die Resultate der österreichischen Banken verglichen und Ähnlichkeiten sowie starke Unterschiede herausgehoben. Dabei wird die zweite Forschungsfrage beantwortet: „Was waren die Hauptergebnisse der österreichischen Banken, die beim Comprehensive As-sessment im Jahr 2014 teilgenommen haben und wie unterscheiden bzw. ähneln sich diese Ergebnisse?“. Weiteres beinhaltet diese Masterarbeit eine Feldumfrage welche dem Zweck dient, die Erfüllung der Ziele der EZB durch das Comprehensi-ve Assessment sowie die Wiederherstellung des Vertrauens in Banken zu hinter-fragen. Die Feldumfrage beantwortet die dritte Forschungsfrage: „Kann auf Basis der Antworten der Österreicher, welche an der Feldumfrage teilgenommen haben, behauptet werden, dass EZB und EBA ihre Ziele im Rahmen des Comprehensive Assessments in 2014 erfüllt haben und sind dadurch die Umstände, welche zur Durchführung des Comprehensive Assessments geführt haben, abgeschwächt und vorgebeugt worden? Falls nein, was waren die Defizite des Comprehensive Assessments in 2014 und was könnten EZB und EBA bei einer Wiederholung in der Zukunft verbessern?“. Die Hauptresultate dieser Arbeit zeigen, dass nur eine österreichische Bank das Comprehensive Assessment aufgrund ihres zu niedrigen CET 1 Ratios nicht bestanden hat. Die beste österreichische Bank war die RLB NÖ. Diese Bank startete in das Comprehensive Assessment mit einem wesentlich höheren CET 1 Ratio als die ÖVAG. Dennoch zeigt die Analyse, dass die Parame-ter des adversen Stresstest-Szenarios nahezu dieselben Auswirkungen (gemes-sen am prozentuellen Verlust des CET 1 Ratios) auf beide Banken hatten. Allge-mein muss jedoch hinzugefügt werden, dass der NPL-Ratio der ÖVAG viel höher war als der der RLB NÖ. Im Rahmen dieser Arbeit wurde eine Feldumfrage zum Thema Comprehensive Assessment und Ziele der EZB (Stärkung der Bilanz von Banken, Transparenz und Vertrauen von Stakeholdern) durchgeführt. Die Haupt-erkenntnisse der Umfrage waren, dass sich ältere Generationen mehr mit den Er-gebnissen des Comprehensive Assessment befasst haben als Jüngere. In mehre-ren Fragen wurde klar, dass Frauen im Allgemeinen weniger Vertrauen in Banken haben als Männer und dass Frauen Banken als weniger transparent empfinden als Männer. Eine Wiederholung des Comprehensive Assessments in jedem zwei-ten Jahr wird das Vertrauen in Banken erhöhen, jedoch ist die Hauptquelle des Vertrauens in eine Bank ein vertrauensvoller Bankberater.Marion Angelika TremmelMasterarbeit Fachhochschule des BFI Wien 2016 Subject: Banking and Financ