Publikationsserver der Fachhochschule des BFI Wien
Not a member yet
1438 research outputs found
Sort by
Bilanzielle Behandlung von Mergers and Acquisitions nach IFRS 3 unter Berücksichtigung des Überprüfungsprojekts des IFRS 3
No full textThis master thesis deals with the accounting of mergers and acquisitions (M&A’s) as well as with the post-implementation review (PIR) of IFRS 3 business combinations by the IASB. Therefore, the purposes are to identify the main implementation challenges or unexpected costs and identify possible measures of the current standard. In the first part, a general introduction to M&A’s is given, focusing on different forms of M&A’s and the development, relevance and subprocesses of M&A’s-deals. In order to obtain information about current problems of IFRS 3, comment letters of different organisations and institutions, reports and discussions of different IASB-meetings, findings and an academic literature review were used. In the final part, the results of the empirical research are presented and discussed. The most significant areas of IFRS 3-challenges are the following: the complexity of testing goodwill for impairment, challenges in applying the definition of a business, the identification and fair value measurement of intangible assets such as customer relationships and brand names. For these challenges, the IASB has to intensify the work with the FASB and consider improvements to the problems.Markus LeitnerMasterarbeit Fachhochschule des BFI Wien 201
Der Einfluss der neuen Konsolidierungsstandards nach IFRS auf Konzernabschlüsse am Beispiel der Konzernabschlüsse der Prime Market Unternehmen der Wiener Börse AG
No full textThis master thesis deals with the new IFRS consolidation standards: IFRS 10, IFRS 11 and IFRS 12. They replace and change the old regulations in IAS 27, SIC-12, IAS 31 and SIC-13. There may occur some changes for enterprises due to those new standards, which had to be applied at the latest by January 2014. The new regulations can be seen as a reaction to the financial crisis. This event exposed problems with the old standards and therefore it was necessary to revise them. The main research goal of this thesis is, to find out which effects and changes result from the new regulations for consolidating groups. In the first part a literature analysis will show differences and communalities. The second part of the paper deals with more concrete impacts on the Prime Market concerns of the Vienna Stock Exchange. They were chosen for this analysis, because they have to use IFRS accounting standards. Analysing the information in the notes of the consolidated, financial statements shows how much impact the enterprises expect on the financial statements due to the new consolidation standards. Furthermore it is possible to demonstrate the differences between the possible effects the literature analysis suggests and what the companies indicate in the notes of their financial statements. This analysis shows to what extent the Austrian Prime Market enterprises are affected by the new consolidation standards.Angelika WalzlMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Betriebswirtschaf
Die Bedeutung des unbegleiteten kombinierten Verkehrs in Form von Short Sea Shipping für die Wettbewerbsvorteile von Transportunternehmen in Europa
No full textIn dieser Arbeit wird untersucht, welche positiven und negativen Effekte der unbegleitete kombinierte Verkehr in Form von Short Sea auf die Unternehmen und auf die Unternehmensumwelt hat und in wie weit die Wettbewerbsvorteile von Transportunternehmen durch diese Transportvariante gefördert oder gehemmt werden. Dafür werden zunächst die theoretischen Grundlagen über die Short Sea- Branche, sowie über das Generieren von Wettbewerbsvorteilen im Allgemeinen und im Anschluss daran in Bezug auf die Transportbranche erläutert. Aufbauend auf die theoretische Grundlage dieser Arbeit folg der empirische Teil. Dieser wurde in Form einer qualitativen Datenerhebung mittels problemzentrierten Experteninterviews durchgeführt. Konkret wurden die drei Wettbewerbsstrategien der Kostenführerschaft, Differenzierung und Konzentration auf Nischen, theoretisch und praktisch untersucht. Hinsichtlich der Wettbewerbsvorteile durch Kostenführerschaft besteht der Hauptvorteil des unbegleitet kombinierten Verkehrs in billigeren Fähren aufgrund der Tatsache, dass keine Kosten für den /die FahrerInnen anfallen. Weiters können die Leerkilometer optimiert werden. Die Wettbewerbsvorteile der Differenzierung werden vor allem dadurch gefördert, dass durch Standby- Lösungen, bei denen der leere Trailer beim Kunden abgestellt wird, ein höherer Kundennutzen erzeugt werden kann. Außerdem bietet diese Transportform eine wesentlich höhere Flexibilität an Feiertagen. Schließlich wurden die Rahmenbedingungen sowie politischen Einflüsse auf die Branche analysiert.This diploma thesis investigates the positive and negative effects of the unaccompanied combined transport form of Short Sea on the enterprises and their economic environment. It describes the impact of this transport mode on the competitive advantages for logistic companies in Europe. At the beginning the theoretical basis of the Short Sea Industry and how to achieve competitive advantages in general and more specifically for the transport industry. The empirical part of this thesis was performed by qualitative analysis of expert interviews. More specifically the three strategies of cost leadership, differentiation and focus strategy have been evaluated in theory and practise. With respect to the competitive advantages of cost leadership the main benefit originates out of cheaper ferry rates due to the fact that no driver costs occur during shipment. Furthermore, better optimisation of empty runnings can be achieved. The main advantages of differentiation occur out of Standby-Solutions, in which the trailer is dropped at the customer’s loading site. In addition to that this transport variation offers higher flexibility on holidays. Finally the aspects of the business environment and political impacts of this industry have been analysed.Simon HaschkaMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Supply Chain Managemen
Die Minimierung des volkswirtschaftlichen Schadens von Insolvenzen systemrelevanter Kreditinstitute in der Europäischen Union
No full textThis paper analyzes how a resolution regime for systemically important banks is best designed to minimize the costs for the economy. It further investigates if the directive establishing a framework for the recovery and resolution of credit institutions and investment firms can fulfill this task. I begin by presenting the banking environment and the strengths and weaknesses of regular bankruptcy concerning the resolution of systemically important banks. I then discuss some types of resolution regimes the priority rules and the possibilities to reduce the economic costs. Finally the theoretical basics are compared with the analysis of the directive of the European Union. Based on the analysis, I propose to introduce the minimization of the economic costs into the objectives of a special resolution regime without the implementation of governmental support because this always counteracts the stability of the financial and the economic system. Furthermore I suggest to sell a systemically important financial institute in as big parts as possible and to strictly comply with priority rules and the automatic stay, except on demand deposits. It is most important that decisions and processes take place quickly and transparently. In comparison of the theoretical basics with the directive of the EU I have analyzed that the member states have a lot of freedom to choose their resolution regime. The positive aspect of this fact is that a legal ground has been made to create an optimal resolution regime. The downside is, that the member states are free to create a resolution regime that is not reducing the economic costs effectively. This paper does not raise a claim to deal with all possibilities to reduce economic costs. However it can be said that even an optimal resolution regime has its limits. It cannot tackle the systemic problems of the financial sector at source and therefore not prevent any damage to the system, it is only able to dilute or cover them. Thence there is more research necessary to correct the shortcomings of the system.Georg KratochwillMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Volkswirtschaf
Mit dem Fahrrad in ein neues Zeitalter der Mobilität : Herausforderungen für die Verkehrssicherheit am Beispiel der Stadt Wien
No full textAufgrund des wachsenden Fahrradtrends in Großstädten werden zunehmend verkehrspolitische Maßnahmen gesetzt, um die innerstädtische Fahrradnutzung zu fördern. Eine steigende Zahl an Radfahrer/Innen führt jedoch gleichzeitig zu neuen Herausforderungen für die Verkehrssicherheit. Aktuelle Unfallstatistiken zeigen, dass zwischen 2013 und 2014 die Zahl der verletzten Radfahrer/Innen von 6.335 auf 6.654 Personen angestiegen ist. Gleichzeitig konnte festgestellt werden, dass die meisten Radunfälle durch menschliches Fehlverhalten und eine geringe Verkehrsmoral verursacht werden (z.B. Vorrangmissachtung, Rotlichtmissachtung, überhöhte Geschwindigkeit oder Unachtsamkeit). Aufgrund dieser Tatsache sind weitere Maßnahmen notwendig, um die Regeleinhaltung und die städtische Radverkehrssicherheit zu erhöhen. Im Rahmen dieser Masterarbeit wird daher unter-sucht, ob Fahrradkennzeichen und eine Fahrradpolizei wirksame und brauchbare Maßnahmen zur Erhöhung der Verkehrssicherheit darstellen würden. Basierend auf diesen Fakten wurde folgende Forschungsfrage aufgestellt: Welchen Wirkungsgrad haben die potentiellen Sicherheitsmaßnahmen Fahrradpo-lizei und Fahrradkennzeichen zur Prävention von Unfällen und Verkehrsdelikten im städtischen Radverkehr? Zur Beantwortung dieser Frage wurden 13 Leitfadeninterviews mit ausgewählten Expert/Innen durchgeführt. Die gesammelten Meinungen zu Fahrradkennzeichen und zur Fahrradpolizei wurden anschließend durch eine phänomenologische Analyse ausgewertet.As cycling is currently promoted by the government, riding a bike is getting more attractive in large metropoles. However, an increase in cyclists also implies new challenges for urban road safety. Recent Austrian accident statistics have proved that between 2013 and 2014 the number of injured bicyclists ascended from 6,335 to 6,654 people. In addition, it could be determined that most bicycle accidents are caused by human misbehaviour and low traffic morality (e.g. disregarding right of way, contempt of red traffic light, speeding, carelessness). According to these facts further measures are needed to raise regulatory compliance and road safety in urban cycling traffic. The aim of this master thesis is therefore to discover the effectiveness of the two chosen actions “bicycle tagging” and “bicycle police” in reference to urban traffic safety. Based on the facts mentioned above, the following scientific question was raised: What efficiency rate do the potential measures ‘bicycle police’ and ‘bicycle tagging’ have in order to prevent accidents and traffic offence in urban bicycle traffic? In this thesis, guided interviews with deliberately chosen experts (bicycle lobby, car lobby, traffic institutions, politicians, police, ministries, insurances, mobility agents and traffic scientists) were carried out. The opinions gathered about bicycle tags and bicycle police were then evaluated by a phenomenological analysis.Philipp Johannes DetzMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Transport und Verkeh
ITIL Framework bei IT Projekten
No full textThis master thesis deals with the implementation of ITIL Framework tools within IT projects. ITIL is an international recognized IT management standard and offers best practice usage of its framework. For IT projects it is important that tools are used which provide a sustainable usage and quick adaption of their requirements. ITIL Tools can be used in all phases of a IT project beginning of the pre project phase where the project is initiated and planned, followed by the project execution where the actual outcome of the project is created and afterwards the project end where the project will be closed and the knowledge will be transferred. The content of the theory was proven by interviews with people who have experiences in the field of IT project management and IT service management. In the interviews was proven that ITIL offers a wide range of good IT service management tools which can be used also for IT projects. These IT service management tools support the IT project manager in his work and can be used in a best practice approach where just the necessary tools can be used. The result of the master thesis shows that ITIL tools can be used but the IT project manager should have experiences or knowledge about IT service management.Michael LampeMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Projektmanagemen
Projektkommunikation mit allen Mitteln
No full textThis paper deals with the theme „communication with all possibilities”. Nowadays a lot of different communication media exist, which have a big influence on communication arts. The target of this paper is to gain knowledge about the company’s communication patterns in their daily business within projects. All of the companies use old types of communication media as telephone, mobile phone, fax, email, SMS and others, but there also exist types of media like Facebook, Twitter, Xing, Skype, Lync, which is known as Social Media. The motivation is to clear up the main question of research “Are there any social media suitable for a decent project communication or are they obstacles?” In an online survey it has been tried to find a practicable solution for this question. The first chapter deals with communication at all, to get an idea how communication works and how important communication is. The focus in the second main chapter lies on social media and nonsocial media. In this chapter it will be tried to explain and to list the different types of media, which are mentioned in the online survey. The third chapter evaluates and analyses the results of the online survey and interprets the outcome. The last main chapter’s target is to compare the theory from the chapters before with the practice of the online survey. The outcome of the survey was that the participants will agree with the fact, that communication is very important and dependent from the situation. Furthermore the companies don’t allow the employees to use social media at all and strictly instructions, processes and guidelines are given to control the use of communication tools. Finally, the answer of the main question of research is that social media will always be an unofficial communication type and their use is not allowed for a decent project communication. Communication guidelines are necessary for legal communication, but partially they are obstacles for a smooth communication.Guido TonischMasterarbeit Fachhochschule des BFI Wien 201
Radwege mit Aufhebung der Benutzungspflicht in Wien : Eine Bestandsaufnahme über Nutzerkenntnisse und ihr Verhalten
No full textBicycle traffic has becoming a lot more important in Austria in recent years and this upturn leads to a considerable role in the urban area as a type of mobility. In terms of reducing the motorized individual traffic in favor of non-motorized individ-ual traffic and public transport, cycle facilities have to be in much better conditions than todays. Vienna will have in 2025 more than two million inhabitants, which rep-resents for the transportation planning a major challenge. An urban city needs al-ternatives to the car and the emission-free bicycle traffic with low area consump-tion may be the right answer for it. The construction and preservation of bicycle facilities are subject to standards and regulations and depending on the local conditions there are different embodiments to accelerate. The focus of the paper includes bike paths and the combination of bike paths and walkways. The compulsory use of these is in principle still assured even after the amendment, but has changed in some matters since the 25th amendment of the road traffic act (StVO). The competent authorities were given the opportunity to decide to rescind the mandatory use by regulation. The relevant bike paths have to be subjected to an evaluation process of whether an annulment would be in accordance with road safety and some other parameter. In Vienna, there were at the time of writing this paper one bike path and three shared bike paths and walkaways with abolition of compulsory use available. Based on traffic counts to the relevant sites of bicycle facilities as well as surveys conducted on site, the actual status regarding the use of the roadway and bike path have been investigated. Additionally the cyclists have been interviewed on site to gain data about their knowledge, opinions and motives concerning the pa-per’s title. Cyclists’ uses the road lane in Austria more often than in comparison to a German study. Nevertheless, since the choice of taking the bike path or road lane is in Vienna not always allowed in both directions, lots of potential for shifting the bicycle traffic onto the road lane is getting lost. The cognition of the test per-sons on the abolition of compulsory use is not more than suitable, especially the knowledge of the relevant road signs is very low. The most named reason to avoid cycling on the street was the subjectively lack of safety. On the other hand, the acceptance of the new scheme was evaluated mostly positive.Wolfgang AnglmayerMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Transport und Verkeh
Sozialpolitik im Wandel – Austerität und der Wohlfahrtsstaat
No full textThe European debt crisis had a major impact on economy and society. Rising debt levels and an increase in unemployment forced European states to react. Therefore the effects of austerity measures that were applied after the outbreak of the debt crisis are taken as basis for this thesis. In the course of this thesis the question “What effects did austerity measures have on the prevailing welfare state regimes in Europe?” is going to be answered. After describing the core concept of the welfare state and the different types of European welfare regimes, the thesis addresses the social framework of the UK, Germany, Sweden and Spain. They differ in the scope of benefits, protection and accessibility. Due to different preconditions the effects caused by austerity on Spain and the UK were more severe than on Germany and Sweden. Sweden already applied reforms after the Nordic crisis in the 1990s and managed to overcome the debt crisis within a short period of time. While Germany was able to recover from the crisis quickly, Spain and the UK were suffering from high deficits and rocketing national debt levels. All three countries applied austerity measures and restructured their welfare regimes. The scope of reforms differed but the outcomes were similar.Christian PetzMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Volkswirtschaftslehr
Geplante Obsoleszenz und Nachhaltigkeit
No full textThe purpose of this study is to identify if companies should realise profits with the help of planned obsolescence or by assembling sustainable products. Both ways have advantages and disadvantages for consumers and companies. Through planned obsolescence the manufacturer has the possibility to sell goods more often in a given period in comparison to high-quality goods from a sustainable production. In the case of a sustainable product the fabrication is more efficient and less resource-intensive. Moreover, the company gains higher reputation by producing durable goods. This study consists of three theoretical parts: planned obsolescence, sustainability and Porter´s generic strategies. Planned Obsolescence has been used to contract the lifetime of products for more than 100 years by many different companies. The additional production replaces older goods, but leads to more waste and spends energy and other resources. Consumers do not want to spend more money on products, which are not durable. Therefore, sustainable goods and sustainable production are becoming more important for customers. These two different situations are combined with Porter´s generic strategies to find out which strategy a company, using planned obsolescence or a sustainable company have to follow to gain high profits. The theoretical input is followed by a discussion, where the connection and interdependence between all parts is highlighted. The results indicate that companies and consumers would benefit from a sustainable development. Consumers would get more durable and environment-friendly goods. Due to a sustainable production companies could follow Porter´s differentiation strategy, which enables higher profits.Philip OgonowskiMasterarbeit Fachhochschule des BFI Wien 2015 Fachbereich: Betriebswissenschaftslehr