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    FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES

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    Social pressure and the purchasing behavior of the people at the age of 18-25

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    This study will examine the degree to which people use their self-concepts and social-identity to determine brand preferences and respectively how this is r

    Drivers and Deficiencies of Corporate Carsharing in Germany

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    PURPOSE – With an increasing variety of transport modes, companies have to evaluate different options to establish a mobility concept that most efficiently meets firms’ and employees’ business travel needs. Corporate carsharing is one of these modes of transportation accompanying already existing concepts such as company cars. This thesis seeks to contribute to the current data available on the sharing economy service of corporate carsharing by establishing the opinions of current and future employees of the German workforce on the discussed topic. The findings are aimed to show the factors influencing people’s behavioral intention to use corporate carsharing as well as to provide an assessment of today’s importance of the ownership of company cars

    Control of the customer journey in online marketing using the example of online holiday accommodation booking

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    Consumer behaviour changed with the emergence of the Internet. Thereupon, companies are facing new challenges as well as opportunities in terms of online marketing. While it became more difficult for firms to analyse the importance of each channel during a customer-online-journey, mastering this process on the other hand, provides the opportunity of reducing advertisement costs by targeting the appropriate customer segments. Hence, this research analyses the difficulty, which marketers face in regard to research shoppers and the perceived importance by consumers of the channels used in a customer-online-journey. Moreover, this research investigates in the influence of demographic consumer characteristics and purchase involvement on consumers’ online channel choice. The findings do not support the existence of research shoppers, since the significant majority of the consumers make the purchase through the same channel, which they have used during their information search. The hypotheses, which analyse the correlation between consumers’ demographic characteristics as well as purchase involvement and consumers’ channel choice are only partially accepted. Age reveals a significant correlation with online channel preference relating to e-mail and direct search. Further, gender indicates a significant correlation with channel preference regarding social media. The latter, as well as search engine indicate a significant difference in the perceived relevance by consumers, who show different purchase involvement. The findings of the research contribute to the literature by answering a research gap on consumers’ online channel choice. Marketers benefit from the implications drawn by the findings in order to conduct online segmentation

    Solidarity Economy: a conflict between a company’s aspiration and its economic environment

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    This thesis deals with the Solidarity Economy in relation to its economic environment. Thereby an explanation of terms of the Solidarity Economy and the current dominant economic system is given. Solidarity enterprises are analysed with regard to the question to which extent solidarity-based enterprises are able to uphold their political, economic and solidarity aim within a capitalistic market economy. In order to do so, the existing field of tension between a company’s aspiration and the economic market economy will be analysed. Four conflict areas will be identified and examined on the basis of two case studies. As a main finding, this thesis reveals, that the success of the solidarity-based enterprises depends on three factors: firstly, on the acceptance of the potential conflict area by the organisations, secondly on their willingness to compromise and to make every compromise transparent, and thirdly on the support of politics, state and society

    Übergabeformular von Abschlussarbeiten

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    In diesem Formular tragen die Studien- bzw. Prüfungsbüros der HWR Berlin vor der Übergabe der bestandenen Abschlussarbeiten an die Hochschulbibliothek die relevanten Informationen ein und geben es anschließend mit den Abschlussarbeiten und einer Namensliste der Absolventinnen und Absolventen in der Bibliothek ab

    Langzeiterkrankte in der Polizei (Berlin)

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    Im vorliegenden Beitrag wird das BEM der Polizei Berlin konkret daraufhin betrachtet, inwieweit mit einer Digitalisierung des Gesundheitsmanagements dessen Ziele besser erreicht werden könnten. Dazu werden vier konkrete digitale Instrumente genauer untersucht, die im Rahmen der beruflichen Wiedereingliederung eingesetzt werden können: Telearbeit, E-Learning, digitale BEM-Akte und digitales Profilvergleichsverfahren. Die Autor*innen kommen zu dem Ergebnis, dass insbesondere von dem Einsatz eines digitalen Profilvergleichsverfahrens in einer so großen und von unterschiedlichen Anforderungen geprägten Behörde wie der Berliner Polizei besondere Vorteile für eine schnellere und bessere Wiedereingliederung zu erwarten sind. Sie unterbreiten erste Vorschläge und Handlungsanleitungen, wie die Einführung eines digitalen BEM bei der Polizei Berlin vorbereitet werden kann

    The Risk of Cross-border Mergers and Acquisitions of China’s Medical Industry

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    With the development of economy and technology, China with the increasing number of elderly people has become one of the countries with a relatively high degree of aging population in the world. The demand for health care has increased, because of the increasing prevalence of chronic diseases of elderly. At the same time, the rising of China's per capital disposable income, the increasing of the demand for national health management, and ascending of the total expenditure on medical and health care of Chinese residents have led to an increase in consumer demand in China's medical industry. China has listed the medical industry as the strategic emerging industry with vigorous support, introducing a series of policies to encourage the rapid development of the medical industry. The number and the scale of medical companies in China is increasing and expanding. However, due to the lately start, the lack of core technology and innovative capabilities, China's medical companies are concentrating in the low-end market and facing fierce competition. Many companies have encountered bottlenecks and many of them are trying to seek development opportunities through M&A. In recent years, the frequent M&A in China's domestic medical market results in the decreasing in the number of domestic high-quality tenders and the increasing in valuation prices. Many medical companies have begun to turn to international markets for cross-border M&A. While expanding overseas markets and increasing global market share, companies can also quickly acquire relevant technologies, accelerate research and development, and enrich product types and industrial chains. Due to the weakly overall strength of China's medical companies, and the shortly history of cross-border M&A, China’s company’s experience in internationalization is insufficient. And the risks faced by China’s medical companies in cross-border M&A it relatively high. Therefore, in the whole process of medical companies' cross-border M&A activities, it is crucial to identify risk points in a timely manner and taking effective risk aversion measures accordingly. This paper selects the case of cross-border M&A in China’s medical industry--Bluesail Medical's acquisition of Biosensors to study the motivation of cross-border M&A of China’s medical companies and the risks and related risk response measures at various stages of cross-border M&A. First of all, this paper reviews scholars' research on M&A-related issues from the aspects of M&A motivations, causes of M&A risk, and medical industry M&A. Subsequently, this paper makes an analysis of the causes and risks of cross-border M&A in China's medical industry. Then, this paper takes Bluesail Medical’s acquisition of Biosensors as the case study, and analyzes several motives of the M&A of Bluesail Medical. In addition, the risk of this cross-border M&A of Bluesail Medical was identified and its countermeasures were analyzed and evaluated from three stages: pre-M&A, M&A process and post-M&A. In this study, it is found that Bluesail Medical’s M&A has the following risks: decision-making risk, valuation risk, payment risk, financing risk, financial integration risk and human resource Integration risk. In the last part, this paper summarizes the case analysis and puts forward suggestions on the risk response of cross-border M&A of China’s medical companies, hoping to provide references for the risk identification and response of related M&A of China’s medical companies in the future

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