OPUS-Publikationsserver der Hochschule für Wirtschaft und Recht Berlin
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Mehr Transparenz im Inkassowesen - Analyse der Inkassorechtsreform vom 22.12.2020 im Hinblick auf die abrechenbaren Gebühren und die Überwachung von Inkassounternehmen
No full textInkassounternehmen RDG Forderungsmanagement Rechtsdienstleister Rechtsanwalt RVG Gebühren Aufsicht Zentralisierun
Employee mobility and service-related management in the carbon footprint of services—German case studies
No full textPurpose
In a service society, the assessment of climate-relevant environmental impacts of services is of increased importance. In the few Product Category Rules (PCRs) for cleaning services available to date, it is noticeable that employee mobility and service-related management are excluded from the assessment. This practice is critically questioned in the following study. The aim is to show that a calculation of the carbon footprint of services that integrates employee mobility and service-related management provides a better basis for finding ways to reduce their environmental impact.
Methods
Key figures on the CO2e emissions of services are examined in exemplary case studies using the example of cleaning, maintenance and reception with regard to the possible share of emissions caused by employee mobility and service-related management activities. For the case studies located in Germany, characteristic values of the equipment, operating materials or mobility used for the service are obtained from available Environmental Product Declarations (EPDs). In the absence of EPDs, a simplified estimate is made according to the VERUM method based on the proportion of materials in the product. The case studies compare the carbon footprint of a service by omitting and including employee mobility and service-related management.
Results
The analysed case studies show an impact share between 32 and 69% for employee mobility and between 10 and 26% for service-related management activities in an integrated carbon footprint of services. The emissions caused by employee mobility and service-related management therefore have a dimension that should not be neglected.
Conclusions
From these findings, the necessity is derived to include the emissions from the mobility of operational staff and service-related management in future PCRs for services in order to improve the comparability of services. Optimisation efforts of companies must also start at these points of the service organisation
Economic and social upgrading through industrial policy? The case of Chinese industrial transformation
No full textBrand Cooperation as a Marketing Tool for International Luxury Fashion brands to Attract Generation Z
No full textThe subject of this bachelor thesis is the increasing number of brand cooperations in the luxury fashion industry with the simultaneous increase in Generation Z customers. This thesis aims to discover why and to what extent luxury fashion companies must adapt their marketing measures to reach this new generation of luxury buyers. In ad- dition, the question is to be answered whether brand cooperation can be used as an ideal marketing instrument to address Generation Z. To be able to answer these ques- tions detailed literature research will first be conducted to subsequently confirm, refute or supplement the findings by conducting a qualitative study in the form of expert interviews
§ 49 vs. 34d EStG - sind die inländischen Einkünfte im Verhältnis zu den ausländischen Einkünften weiter definiert?
No full textDiversität in Deutschen Unternehmen - Realität oder Pinkwashing?
No full textMit dieser Arbeit wird die Forschungsfrage "Diversität in Deutschen Unternehmen - Realität oder Pinkwashing?", durch eine qualitative Medienanalyse beantwortet. Zuvor werden theoretische und begriffliche Grundlagen der Diversität und des Diversitätsmanagements herbeigeführt
Framework of Sustainable Supply Chain Management - An Empirical Analysis of the Future German Automotive Industry Marked by the Covid-19 Pandemic and the Ukrainian War
No full textHow to successfully build a Start-up in the Language industry in China
No full textStart-up is the term used when you want to turn your business idea into practice. In today's rapidly changing market, new businesses are constantly born, and existing ones are constantly going out of business. This is also a common phenomenon in China's language training and overseas study market. Many factors make a successful start-up, and certainly they have similar characteristics. The study of these common characteristics will greatly increase the chances of successful entrepreneurship. At present, China's language training market is still quite large, mainly because of the large population base. But recent domestic policies on the education and training industry, as well as policies which deal with COVID-19, have added considerable number of risks to the industry. Coupled with the rapidly changing international political environment, which often records negative changes, the overseas study industry is also suffering. This paper aims to identify the key issues and new opportunities of the Chinese language training market and study abroad market through a thorough research. Guided by applying proper management strategies and start-up management concepts to avoid the risk of the existing market in order to establish a new start-up company with a different business model using the knowledge of customers and the market which has been obtained from the market research. A business plan with a three-year financial planning will also be created