OPUS-Publikationsserver der Hochschule für Wirtschaft und Recht Berlin
Not a member yet
2841 research outputs found
Sort by
Besteht in Zukunft die Gefahr der Altersarmut? Ein Vergleich und Analyse anhand von Russland und Deutschland.
No full textDer Digital Markets Act und die 10. GWB Novelle - Die Neuerungen des europäischen und deutschen Wettbewerbsrechts und deren Auswirkungen auf die Stellung großer Online-Plattformen auf dem europäischen Markt am Beispiel von Amazon und Google Entwicklungen, Probleme und Perspektiven des EU-US Privacy Shield
No full textDigitalisierung in der Steuerberatung - Chancen und Risiken für kleine Kanzleien
No full textDigitalisierung in der Steuerberatun
Impact of Free Cash Flow on Profitability of Public Listed German Pharmaceuticals Companies
No full textThis study was focused to determine the causal relationship between free cash flow (FCF) and profitability of public listed pharmaceutical companies in Germany. Based on the review of the past empirical studies it was found that contradictory evidences are present in the past studies regarding the relationship of FCF and the variables of profitability of publicly listed companies. To conduct this study, quantitative research was performed, where quantitative data was empirically testing to find evidence regarding the impact of FCF on variables of profitability of public listed pharmaceutical companies in Germany. A sample of 10 years panel data from 2011 to 2020 was selected for 10 German publicly listed pharmaceutical companies. The data was collected from the annual financial reports of the listed companies. Panel regression analysis with random effect was conducted to analyze the data. The results of the panel regression analysis suggested that FCF can have a significant positive impact on net profit margin (NPM) and return on asset (ROA) as variables of profitability. Therefore, the causal relationship of FCF with the two variables of profitability namely; NPM and ROA of the 10 German public listed pharmaceutical companies was found to be positive and significant. However, the causal relationship of FCF with the two variables of profitability namely; gross profit margin (GPM) and return on equity (ROE) of the 10 German public listed pharmaceutical companies was found to be insignificant. The FCF can increase the profitability in terms of NPM and ROA of German public listed pharmaceutical companies. Hence, the causal relationship between free cash available and profitability in term of ROA and NPM of the pharmaceutical public listed companies in Germany were found to be significant and positive. Therefore, the upwards movement of FCF can have a significant positive influence on profitability of pharmaceutical public listed companies in Germany in terms of ROA and NPM
The role of the female body size in fashion print media advertising and its impact on women's buying behaviour
No full textArglistige Täuschung und Aufklärungspflichten der Verkäufer bei Grundstückskaufverträgen
No full textAre espoused organizational values following a pattern in German companies? An empirical study based on the Conceptual Map of Espoused Organizational Values
No full textThis master thesis analyzed whether the Conceptual Map of Espoused Organizational Values (CMEOV) can be adapted to the German economy and how the contextual factors geographical location, industry affiliation, company size and age affect the espoused organizational value (EOV) landscape. To answer this question, the display and emphasis of espoused organizational values of 290 German companies was first inventoried and embedded into the CMEOV and second compared using descriptive and inferential (frequency hypothesis testing and mean comparison) statistics. The results showed that 94% of value statements of German companies can be depicted by the CMEOV. A suggestion is made that the map could be expanded by adding the value labels “forward-thinking”, “familial”, and “focus” based on findings in the German sample. Results also reveal that the display of EOVs is positively correlated with com-pany size and age as EOVs are less common in younger and smaller organizations. Moreover, intra-national geographical location and industry affiliation have no bearing on the EOV label combination "innovation & technology”. Additionally, firm age influences how much im-portance a company places on CSR-related value labels. This master thesis emphasized the practical implications concerning the topics of paradoxical value systems and impression man-agement. Senior managers need to consider, make sense of, and overcome the paradoxical con-tradiction of balancing (1) the reflection of the company's fundamental values while (2) ful-filling all stakeholder requirements and (3) covering potential economic developments
