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Bewertung immaterieller Vermögenswerte mittels Green-field-Ansatz
No full textThis master thesis describes the development as well as the application of the so called Greenfield Approach which is used for the valuation of intangibles. The first part of the thesis deals with the issue of business valuations. It gives an introduction of the main valuation approach, the discounted cash flow approach and its variations. The second part of the thesis is a presentation of the problems concerning the rising significance of intangible assets along the business world. It provides an introduction of the research questions which are answered in the main part as well as the conclusion. The third part of the thesis contains a detailed description of the valuation of intangible assets according to IFRS 3 – business combinations. It provides definitions and gives an overview of the purchase-price-allocation process under IFRS 3. The main part of the thesis consists of the historical background and the development of the Greenfield Approach. The Greenfield Approach is a modified form of the Income Approach which is used to obtain the fair value of intangible assets, mostly governancegranted licenses. It is based on a hypothetical start-up scenario where it is assumed that the company only possesses the intangible asset and therefor has to create a functional company around the intangible asset. Key factors which need to be considered in the valuation are such as, the market share of the company, operating costs, capital costs which are necessary to operate the business as well as the determination of the period in which a mature revenue share can be achieved. In this part of the thesis practical examples of the application as well as the views of the IFRS and US-GAAP regarding the Greenfield Approach are provided. The final part of the thesis summarizes and answers the research questions which were introduced in the first part of the thesis.Johanna BleichMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: International Financial Reporting Standard
Stability and development of selected Emerging Markets (Brazil, Russia and India)
No full textThe BRICS nations (Brazil, Russia, India, China and South Africa) have demonstrated two decades (or more) of strong economic growth. They are now the dray-horses of the worldwide economic growth perspective, or the obstacles if their economic perspective is negative. Alone Chinas economy has developed to one of the strongest economies since the opening of 1978. This thesis researched the countries of Russia, India and Brazil towards obstacles of their current and future economic development in regard of the political instability. Both economic development and political stability can influence each other. A fast economic growth for example can stress the old institutions, which can lead to dissatisfaction by the people, who request for political change. Or an example from the opposite point of view is that the political leadership is not able to deal with the economic changes and therefore hinders economic growth perspectives, which enrages the people. The interdependence and the logic behind political instability and economic growth are been researched in this thesis. A short introduction of the new worldwide international organizations tools is given (but not the old Bretton-Woods, American dominated institutions, as they lose their grip on the world economy). An analysis about the economic development and political stability of the three BRICS nations Russia, India and Brazil are made in the empirical chapter. The analysis shows that the researched countries have a degree of uncertainty and instability; which however can be diminished by the Chinese factor or stabilization. Overall the rapid growth has stressed the institutions in Russia, India and Brazil, but the institutions were so far able to cope with the rapid growth of the past decades. A further strengthening of the institutions should have a stabilizing effect on the political situation and the economic growth perspective.Orkhan SaidovMasterarbeit Fachhochschule des BFI Wien 201
Die Erfolgsfaktoren für eine effiziente und effektive Abwicklung von IT-Projekten in der Versicherungsbranche
No full textThis thesis describes the success factors that are needed to execute IT projects efficiently and effectively in insurance companies. Due to the fact that IT project management has undergone a rapid progress, especially in the area of developing its concepts over the last centuries, a set of best practices exist to ensure a suc-cessful completion of IT projects. The major success factor concerning IT projects can be pointed out by the selection of appropriate IT project managers that require specific skills. The combination of theoretical and empirical aspects provides the basic principles for the research. The theoretical research includes books and pro-fessional journals, whereas the empirical approach contains surveys of experi-enced IT project managers. The results of this research depicts that two types of skills are inevitable for IT project managers. On one side the soft skills are re-quired to motivate the project team and take appropriate actions in conflict issues whereas the methodological skills are necessary to ensure a structured and sys-tematic run of the IT projects. The results of this study indicate that the critical suc-cess factors in IT projects mainly rely on the skills and competency of IT project managers.Aqil, MalikMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Projektmanagemen
Collaboration in Agile Project Management in a real world setting
No full textDie vorliegende Masterarbeit ist eine Fallstudie zum Thema Zusammenarbeit im agilen Projektmanagement. Die Arbeit untersucht die praktische Umsetzung der agilen Zusammenarbeit mit dem Ziel Schlussfolgerungen für Theorie und Praxis abzuleiten.
Im ersten Teil der Arbeit wird ein Überblick über die theoretischen Grundlagen von agilem Projektmanagement und von Zusammenarbeit im Team gegeben. Agiles Projektmanagement wird in der Fallstudie anhand der Scrum Methode angewendet. Aus diesem Grund wird auch diese Methode samt der dazugehörigen Rollen, Veranstaltungen und Artefakte vorgestellt. Das Thema Zusammenarbeit wird et-was breiter als „human factor“ aufgearbeitet. Dafür werden neben Zusammenarbeit weitere, verwandte Komponenten, nämlich Interaktion, Kommunikation, Motivation und Beziehung, herangezogen und via Literaturrecherche aufgearbeitet.
Im zweiten Teil der Masterarbeit wird der Inhalt der Fallstudie dargestellt. Die Teamkonstellation des betrachteten Projekts und dessen adaptierte Scrum Methode mit zusätzlichen Rollen und Meetings werden beschrieben. Datenquellen der Fallstudie sind Interviews, Dokumente sowie Beobachtungen in Meetings und von bestimmten Rollen. Die Datenquellen werden analysiert und mit den Ergebnissen der Literaturrecherche zusammengeführt.
Die Ergebnisse zeigen einen bedeutsamen Einfluss der agilen Methode auf eine effektive Zusammenarbeit im Team. Vor allem bestimmte Meetings und Rollen der Scrum Methode können als positiver Einfluss auf die erfolgreiche Zusammenarbeit identifiziert werden. Unterstützend wirken vor allem Aspekte des agilen Projekt-managements, wie motivierte und selbst organisierte Teams, Kreativität, der meist implizite Wissenstransfer und die gegenseitige Unterstützung. In der Fallstudie wurden auch hinderliche Elemente identifiziert, unter anderem ein zu großes Team und Kompetenzen, die an einzelne Personen gebunden sind. Diese Elemente sind jedoch der Fallstudie eigen und stehen im Gegensatz zu den Empfehlungen des agilen Projektmanagements. So werden Teams von drei bis neun Mit-gliedern und ein bereichsübergreifendes Wissen aller Teammitglieder empfohlen.This master thesis provides a case study on collaboration in Agile Project Management (APM). More precisely, it investigates the implications of agile collaboration in a real world setting and draws conclusions regarding APM for both theory and practice.
The first part of the thesis contains an overview of theoretical principles for APM and collaboration in a team. The basics of Scrum are then presented, as it is a specific method of APM and the one used in the investigated case. The roles, events and artifacts of this method are also described in detail. The topic collaboration is investigated in a wider context with a general focus on the human factor. In addition to collaboration, further components, such as interaction, communication, motivation and relationship are considered and analyzed.
The second part of the thesis covers the content of the case study. The team setting of the investigated project with its adjusted roles and meetings is presented. Data sources used for the case study include interviews, documents and observations, such as meetings and specific roles. The data sources are analyzed and compared to the results of the literature review.
The results of the study show a significant influence of APM on effective collaboration within a team. Distinct meetings and roles in the Scrum approach have been identified as having a positive impact on successful collaboration. Further aspects of APM, such as motivated and self-managing teams, creativity, implicit knowledge sharing and mutual support, have a favorable influence on teamwork.
Aspects encountered that hinder collaboration include team size and competencies bound to single team members. These aspects have been identified in the case study and contradict the recommendations of APM. The agile method suggests a team size of three to five members, as well as the cross-functionality of all team members.Masterarbeit Wien, Fachhochschule des BFI Wien 201
Die Ratingberatung der Bank: Qualität, Nutzen und Erwartungen aus Sicht der Wiener KMU
No full textThis diploma thesis deals with rating advisory services offered by banks to small and medium sized Viennese enterprises (SME) defined by the criteria from European commission. By this definition a SME is determined as having a maximum turnover of € 50 m, a maximum of 250 employees and total assets in the balance sheet of € 43 m. It deals with the questions, in which quality and structure the rating advisory is offered by banks, weather Viennese SMEs benefit from it and if they do, what advantages they have. Further it wants to answer if the expectations from these services were met from the enterprises point of views. To answer these questions, the author used a quantitative method, combined with a qualitative empirical method. In the qualitative part, two bank experts and three Viennese CEO’s were asked for their perspectives and experience with this bank-ing service. Afterwards the author conducted an online questionnaire, which was completely answered by 32 CEO’s. Besides the questionnaire, eight hypotheses were defined and answered. Hypotheses A and F are focused on the quality, hypotheses C, D, G, H on the usability and B, E on the expectations of the rating advisory. The results concerning offered quality of banks rating advisory service are that 63 % of the sample expect to have a regularly rating advisory service and only 44 % in fact receive it by their key account managers. The question, if the most important factors of companies rating structure are communicated by banks, was positively answered by two thirds. Most of the companies which preserved the rating advisory service also receive suggestions to improve their rating class. Concerning usability of suggestions by the key account managers to improve soft- and hard facts, suggestions of soft facts were answered with an arithmetic average of 2.15 as usable and suggestions to hard facts with 2,73 as rather unusable. The most usable documents provided concerning companies ratings are analyses of the balance sheet and to crosssectoral comparisons. Finally Viennese SME expects banks rating advisory service to provide concrete recommendations of rating improvements, communication of rating structure and concrete documents of rating and sectoral comparisons analysis.Roman WimmerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Bankwirtschaf
Mergers & Acquisitions und wie wissensbasiertes Pro-zessmanagement bei einer erfolgreichen Umsetzung unterstützen kann
No full textMergers & Acquisitions are a very complex topic and they are very often mentioned in the daily news. In order to accomplish the integration successfully many factors have to be considered. A rather rarely used approach is to combine Mergers & Acquisitions and knowledge based business process management. The purpose of this paper is to check if knowledge based business process management can be a key success factor in the post-merger integration phase. Furthermore this paper investigates the role of employees in an M&A transaction. A literature research was performed to gain an overview of theoretical findings in these two subjects. Additionally, a series of nine interviews was performed as a qualitative method of research. The data was analyzed based on a qualitative content analysis by Mayring. The results of this research provides the insight, that knowledge based organisation concepts are very little used in Austrias´ IT sector. Nevertheless, a lot of tools from knowledge based business process management are supplement for a post-merger integration. During post-merger phase process analysis can be used to gain insight in the targets business processes. In addition to existing integration controlling tools key performance indicators, the PDCA-cycle by Demin, risk management and changemanagement can be used for a smooth integration. Finally, based on the maturity level of the merging companies’ knowledge base, business process management can bring an advantage for M&A activity. Certainly, it can provide access to a faster integration and various synergies.Johannes BergerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaftslehr
Die neuen Kriege : Konzept und Realität
No full textThe Thesis of “new wars” In the last years, a number of academics and experts like Herfried Münkler or Mary Kaldor argued that qualitative changes have been occurring in the nature of violent conflicts. In line with these academics the thesis of ‘new wars’ appears and point out the fact that many new wars are different in significant ways from earlier forms of conflicts. This master thesis summarizes the different arguments of the ‘new wars’ thesis and shows its characteristics to deal with the question if the Islamic state leads a new war or not. Therefore, the first chapter engages the question “what is war?” Then war is shown in a historical context with its different warfare. The following chapter deals with the concept, and shows the different characteristics of “new wars”. The thesis of the “new wars” shows that conflicts nowadays are asymmetrical and that states loose the monopoly of force while warlords, mercenaries, terrorists and other non-state actors play an increasingly important role. The characteristics of the “new wars” are privatization and brutalization of warfare and the increasing impact of criminal networks in economic sustaining. Since the thesis of “new wars” has appeared it has been criticized. In the fifth chapter the most important critics are illustrated and proved for its utility. In the conclusion the different aspects of the “new war” thesis are summarised and its validity is tested regarding the methods and goals of the “Islamic State” and its forms of warfare. The master thesis is unable to answer the question if the “Islamic state” campaigns a “new war” or not because different methods of approach leads to different conclusions. In some aspects the “Islamic state” clearly uses methods of warfare with the characteristics of the “new war” thesis while in other aspects the concept of “new wars” is not adaptive.Felix NikitschMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Politikwissenschaf
Finanzierungsformen von politischen Parteien in Österreich
No full textDie Finanzierung von Non Profit Organisationen (NPO) im Allgemeinen, und Par-teien im speziellen, ist keine einfache Aufgabe. Das Ziel dieser Arbeit ist das Auf-zeigen der Möglichkeiten, welche zur Finanzierung zur Verfügung stehen. Für die Politikfinanzierung werden die in Österreich üblichen Finanzierungsformen mit jenen anderer Staaten verglichen. Da in Österreich die staatliche Finanzierungs-quote für die Politik sehr hoch ist, sollen in weiterer Folge Alternativen für Öster-reich aufgezeigt werden, um diese Quote zu senken. Dazu dient einerseits die NPO-Befragung der Wirtschaftsuniversität (WU) aus dem Jahr 2010 für NPO und anderseits die Rechenschaftsberichte der Parteien sowie für historische Daten die einschlägige Literatur für die Politik. Die hohe öffentliche Politikfinanzierung in Ös-terreich führt aus finanzieller Sicht zu geringem Interesse der Politik an den Be-dürfnissen der Bevölkerung. Alternativen sind sowohl in Deutschland als auch in den USA vorhanden und könnten in Österreich in adaptierter Form verwendet werden.The financing of NPO and political parties in particular is not an easy task. The goal of this study is to identify the methods which are available to finance NPO. For the funding of political parties methods used in Austria are compared with those of other countries. Since in Austria the public financing rate for the policy is very high, alternatives for Austria shall be identified in order to reduce this rate subsequently. For the first part, the NPO survey of the Wirtschaftsuniversität (WU) of 2010 shall provide numbers. For the second part, the financial reports of the parties as well as related literature for historical data will supply data for political parties. The very high public policy financing in Austria leads from a financial per-spective to low interest of politicians in the needs of Austria‘s population. Alterna-tives can be found both in Germany and in the United States, which could be used in an adapted form in Austria.Stefan KilgaMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaf
Erfolgsfaktoren beim Gründungsprozess eines Einzelunternehmens in Österreich im Bereich Projektmanagement
No full textMany people have the dream of creating their own business and being independ-ent from others. Indeed, being self-employed provides the possibility of being completely flexible and able to control all business decisions. However, empirical studies reveal that being self-employed can be a big challenge too and that many people tend to overestimate their own skills. As a result, many self-employed persons fail and have to shut down their company. Thus, this master thesis deals with the critical success factors of the founding pro-cess of self-employed persons in the area of project management in Austria. In general, three different groups of critical success factors can be distinguished: in-dividual-related, enterprise-related and environment-related critical success fac-tors. The results of the empirical research have revealed that individual-related critical success factors are most important concerning the founding process. In total, 19 individual-related critical success factors were identified during the research. The most crucial individual-related critical success factors are work and industry expe-rience, business skills, endurance, flexibility, saleability, willingness to take risk and education. The second most important group of critical success factors are the enterprise-related success factors. In this group nine critical success factors were gathered. The most crucial enterprise-related success factors are network, financial plan-ning, corporate strategy, price policy and foundation planning. Eventually, the least important group of critical success factors are the environ-ment-related success factors. For this group, only six critical success factors were identified. The most relevant ones are the corporate culture of the customer, the location and the economic situation.Andreas CurikMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Betriebswirtschaftslehr
Unterschiedliche Wahrnehmungen des Stellenwerts einer Work-Life Balance bei männlichen und weiblichen Führungskräften in Österreich unter Berücksichtigung der individuellen Einflussfaktoren
No full textPurpose/Focus – This master's thesis aims to provide new evidence on the gender differences of individual factors and the influence of status of work-life balance for managers in Austria. More precisely, this master's thesis observes the different influencing factors and compares existing studies to find out whether gender specific characteristics result in different findings. Design/methodology/approach – In the empirical part of the study, a qualitative method is used. After an introduction of the topic through a comprehensive literature review, problem-centered interviews are used for data collection. The comparison of the statements of four female and four male interviewees build the basis of the empirical study with the aim to answer the research question. Findings – The findings of this master's thesis show that individual factors influence the status of work-life balance of managers in Austria. Furthermore the study reveals that there are no obvious gender specific differences in the individual factors, although the theoretical research found some empirical studies which demonstrate the opposite. Practical implications – The findings imply that further research is needed to enable researchers to create qualified theories for valuable guidelines which can be used by companies. The overall goal should be to find out how to build up better conditions for managers to improve their work-life balance. Originality / value – Although the concept of work-life balance is widely used to gain further improvement of satisfaction of employees, little previous research has been made on gender differences of individual factors and their influences on the status of work-life balance. This study aims to fill this gap in the existing literature. Key words: Work-Life Balance, Work-Family Conflict, Leadership and Management, Gender, Gender Gap, Workload, Flexibility, Leadership StyleDaniela PoliczerMasterarbeit Fachhochschule des BFI Wien 2016 Fachbereich: Sozialwissenschafte