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The primary objective of this thesis is to examine the lean accounting transformation, which involves applying lean management principles to the accounting domain. In recent years, various sectors, including manufacturing, healthcare, and services, have experienced success with lean management practices. Nevertheless, the implementation of lean accounting within financial management has not been as extensively explored. This research aims to bridge that gap by scrutinizing the benefits and potential drawbacks of adopting lean accounting practices in business operations.
This research uses a combination of qualitative techniques and an extensive literature review to better understand the present subject matter. By describing the ideas of lean management and standard accounting and highlighting the fundamental distinctions between the two systems, the literature study lays a theoretical framework. The case studies illustrate the benefits of adopting lean accounting processes with real-world examples of firms that have made the transition effectively.
In the quantitative analysis of lean accounting's impact, both financial and operational factors are examined extensively. The results indicate that companies embracing lean accounting practices experience significant improvements in productivity, cost reduction, and decisionmaking quality. By highlighting the potential gains to be made by incorporating lean techniques into accounting procedures, this study adds to the current body of information on lean management. The findings offer practical implications for accounting professionals, business leaders, and policymakers interested in leveraging lean accounting to drive organizational performance improvement. The thesis finishes with suggestions for further study in this area, lean accounting.
Extended Reality (XR) durchläuft aktuell einen rasanten Entwicklungsprozess. Die Einsatzmöglichkeiten für die Wirtschaft sind vielfältig und die Bedeutung der neuartigen Technologie steigt kontinuierlich. Insbesondere der rapide Preisverfall der benötigten Hardware führt zu einer zunehmenden Markdurchdringung, wodurch sich XR-Systeme auf dem Massenmarkt etabliert haben.
Die Veröffentlichung richtet sich an Unternehmer, die sich einen Überblick über XR verschaffen möchten und abwägen, ob die Technologie in ihre Unternehmensprozesse eingebunden werden soll. Um die Entscheidung zu erleichtern, gibt die Publikation Auskunft über zentrale Aspekte wie Entwicklungsstand, Projektablauf und Einsatzmöglichkeiten. Aufgrund des enormen Potenzials der Technologien empfehlen die Autoren, dass Unternehmen frühzeitig Einsatzmöglichkeiten dieser Technologien evaluieren. Die Planung und Umsetzung setzen allerdings immer ein durchdachtes und systematisches Vorgehen voraus.
Die vorliegende Abschlussarbeit wurde intern an der Hochschule Offenburg angefertigt. Gegenstand der Untersuchung ist der Einsatz von cloudbasierten Business-Intelligence-Systemen in der Lehre.
Die Arbeit befasst sich zu Beginn mit der Anbindung einer externen Datenquelle in SAP Data Warehouse Cloud (DWC). Diese basiert auf einer relationalen Datenbank. Hierfür wer- den drei unterschiedliche Lösungen untersucht und miteinander verglichen. Außerdem werden Lernszenarien für die Arbeit mit der SAP Analytics Cloud (SAC) entworfen. Die Lernszenarien beinhalten jeweils ein Vertriebsdashboard, welches zuvor konzipiert und in SAP Analytics Cloud (SAC) implementiert wird. Die Dashboards sollen durch das Absolvieren von Lernszenarien durch Studierende an der Hochschule Offenburg unter Einhaltung von Prinzipien guter Visualisierung nachgebaut werden. Beide Produkte von SAP sind momentan Teil von Laboren an der Hochschule Offenburg, um Prinzipien von Business Intelligence (BI) praktisch anzuwenden. Mit Hilfe von SAP Data Warehouse Cloud (DWC) wird ein Datenmodell entworfen. Dieses wird in SAP Analytics Cloud (SAC) verwendet, um die Daten zu visualisieren. Die Grundlage für die Arbeiten bilden die Daten der Global Bike Group. Hierbei handelt es sich um eine Referenzfirma von SAP, die es ermöglicht, anhand von geschäftlichen Testdaten einen Eindruck von den Funktionen der SAP-Produkte zu erlan- gen.
Die Arbeit orientiert sich an zwei Forschungsfragen. Die erste Forschungsfrage behandelt die Anbindung einer Datenquelle in SAP Data Warehouse Cloud (DWC). Die zweite Forschungsfrage betrifft den Entwurf von Lernszenarien mit unterschiedlichem Umfang und unterschiedlicher Zielgruppe in SAP Analytics Cloud (SAC). Beide Fragen konnten erfolg- reich beantwortet werden. Die Ziele der Arbeit wurden erreicht
Hinsichtlich des Informationsaustauschs ist die Bewerbungssituation oft durch eine Asymmetrie gekennzeichnet. Arbeitgeber erwarten umfassende und detaillierte Informationen, liefern aber häufig ihrerseits, insbesondere in der Anfangsphase des Auswahlprozesses, nur wenige Informationen. Eine kleine Feldstudie in einem deutschen Unternehmen ergab, dass sich von 34 Bewerbern über die auszuübende Tätigkeit nur vier gut informiert, aber vierzehn nur mäßig und neun schlecht informiert fühlten sowie sieben sich in dieser Hinsicht unbestimmt äußerten. Eine telefonische Befragung von 100 ehemaligen Mitarbeitern und von 50 aktiven Mitarbeitern eines großen Informatik-Unternehmens ergab, dass unrealistische Tätigkeitsschilderungen eine bedeutsame Frühfluktuationsursache sind. Die Frage, ob die Tätigkeit in der Bewerbungsphase realistisch geschildert worden sei, wurde nur von 35,9 % der aktiven Mitarbeiter und nur von 7,1 % der ehemaligen Mitarbeiter bejaht.
Das situative Interview (SI) ist eine Form des strukturierten Interviews. Es wird nach der Zielsetzungstheorie von der Annahme ausgegangen, dass ein enger Zusammenhang zwischen geäußerten Verhaltensabsichten und dem späteren realen Verhalten besteht. Bewerber werden gefragt, wie sie in bestimmten Situationen handeln würden: „Was würden Sie tun, wenn ...?“ Man kann von einer mentalen Arbeitsprobe sprechen. Die Antworten der Bewerber werden mit vorher entwickelten Antwortalternativen verglichen und so bewertet.
Disruptive innovations can solve major global challenges. However, the system in Germany does not sufficiently favor the development of such innovations. The disruptive output of leading nations like the United States puts increasing pressure on Germany’s innovation leadership. The German innovation agency SPRIND was founded in 2019 and is a suitable instrument to promote disruptive innovations. The SPRIND itself cites the American innovation agency DARPA, which has been promoting disruptive innovations since 1958, a role model. Therefore, the aim of this paper is to conduct a comparative analysis of DARPA and SPRIND. To answer the research question, secondary sources were used. In addition, two expert interviews were conducted with employees of SPRIND. The result of this paper is a systematic comparison that identifies the key differences and similarities between the two agencies. SPRIND is based on DARPA in key success factors, such as the person-centered approach, funding instruments or risk management. However, compared to DARPA, SPRIND has a major disadvantage; namely several administrative hurdles which inhibit agile action.
Established robot manufacturers have developed methods to determine and optimize the accuracy of their robots. These methods vary from robot manufacturers to their competitors. Due to the lack of published data, a comparison of robot performance is difficult. The aim of this article is to find methods to evaluate important characteristics of a robot with an accurate and cost-effective setup. A laser triangulation sensor and geometric referenced spheres were used as a base to compare the robot performance.
Novel approaches for the design of assistive technology controls propose the usage of eye tracking devices such as for smart wheelchairs and robotic arms. The advantages of artificial feedback, especially vibrotactile feedback, as opposed to their use in prostheses, have not been sufficiently explored. Vibrotactile feedback reduces the cognitive load on the visual and auditory channel. It provides tactile sensation, resulting in better use of assistive technologies. In this study the impact of vibration on the precision and accuracy of a head-worn eye tracking device is investigated. The presented system is suitable for further research in the field of artificial feedback. Vibration was perceivable for all participants, yet it does not produce any significant deviations in precision and accuracy.
This paper gives an overview of the impact that the corona pandemic has on the export industry in Canada and analyzes the different Canadian government measures for exporters. In addition, the measures are subsequently evaluated in order to identify if the support measures can help Canadian exporters to overcome the crisis. The basis of this paper are semi-structured expert interviews with experts from the financial sector, scientific literature and studies. The results have shown that the COVID-19 pandemic has a major impact on Canada’s export economy and it’s GDP. Trade is only possible to a limited extent, as many borders are closed. The Canadian government reacted with an economic response plan to support Canadian individuals and businesses. This paper depicts and assesses the most eligible measures for export companies.
This paper describes a project absolved to increase the material flow through the LTCC production of the Bosch Anderson Plant in South Carolina, USA. To archive this goal the regarded value stream is introduced first. The bottleneck, which is limiting the material flow is found and eliminated in order to increase the output of the machine and consequently improve the material flow through the whole value stream. The completed projects made for this purpose result in a 13% increase. To control the material flow the inventory sizes are determined. The inventories, from which the size is desired to be determined, include climatization processes to dry the pastes that are applied in the previous process steps. Therefore, a separation of the parts in the production process climatization and the buffer is necessary first. After that the buffer can be eliminated and the inventory areas minimized. The results are smaller and controlled buffer sizes that make part of the floor space unnecessary. A welcomed side effect is the solution to a production problem of warped parts because of too long climatization times. Observations over time show that the results of the buffer limitations are just right to improve the material flow through the LTCC production.
In the railway technical centers, scheduling the maintenance activities is a very complex task, it consists in ordering, in the time, all the maintenance operations on the workstations, while respecting the number of resources, precedence constraints, and the workstations' availabilities. Currently, this process is not completely automatic. For improving this situation, this paper presents a mathematical model for the maintenance activities scheduling in the case of railway remanufacturing systems. The studied problem is modeled as a flexible job-shop, with the possibility for a job to be executed several times on a stage. MILP formulation is implemented with the Makespan as an objective, representing the time for remanufacturing the train. The aim is to create a generic model for optimizing the planning of the maintenance activities and improving the performance of the railway technical centers. At last, numerical results are presented, discussing the impact of the instances size on the computing time to solve the described problem.
Making innovation, trade, investment and environment policy goals mutually supportive creates challenges for internationally‐oriented firms, financial institutions, governments and other stakeholders. Will the Ukraine war derail the green energy transition? How can governments and the financial system work together to broaden, deepen, and accelerate the global transition to net‐zero? What are innovation, trade and investment opportunities for green growth? How to refocus government financing instruments to support countries and trade partners meet their climate targets in times of crisis? The IfTI Global Symposium 2022 hosted by the Institute of Trade and Innovation (IfTI) at Offenburg University discussed challenges to trade in a new global order, as well as opportunities and threats of the green transition. This Special Section brings together practitioner commentaries of key symposium speakers.
Singapore’s success in transforming itself from a poor, vulnerable economy to one of the richest countries in the world (IMF, 2016) is nothing short of inspirational to many small economies around the globe. Given its lack of resources, Singapore relied upon foreign investors to fuel its growth not only through cash injection into the economy in the form of Foreign Direct Investments (FDI) but also to help upgrade its skills and technological stock. This study looks at how Singapore inspired many Multi-National Corporations (MNCs) into pouring a large sum of investments into this small ailing citystate and if this idea can be generalized to apply it in other economies, especially in Oman.
In a bid to explain the large flow of Capital into an economy, this study moves on further to review most prominent literature in the field since Macdougall (1958) first laid the groundwork for the subsequent theories on FDI. Based on the review of several previous studies, the most significant determinants of FDI were found to be government policy and political stability, inflation rate as a proxy for economic stability, quality of infrastructure and institutions, market size of the host country, openness to trade, tax policies and access to low cost factors of production.
Through a case study method with the inductive approach, this study finds that Singapore excels in all of the determinants of FDI except for the market size of the host country and access to low-cost factors of production. However, it more than compensates for these shortcomings with its strategic geographical location and numerous bilateral and regional trade agreements that give it access to markets around the region. Oman like Singapore ranks well in many of these determinants that make it a potential destination for investment. However, the sultanate could gain more interest from the MNC’s to help its growth by optimizing its policies to lower existing barriers, easing immigration laws to meet the short term skill shortage, allowing for 100 percent foreign ownership, allowing for more liberal property rights, working to improve corruption perception and opting for more trade agreements to give it easy access to larger markets. Moreover, the economy’s heavy reliance on hydrocarbon exports is seen as a major risk by investors as it creates an economic vulnerability which could potentially overshadow many other benefits of investing in the sultanate. Besides the aforementioned determinants, a lot also depends on the success of Oman’s diversification plans.
Study of impact of change in market economics of Biosimilars due to SPC waiver on EU 469/2009
(2023)
This research was conducted to understand and investigate the impact of SPC waiver EU 933/2019 made as an amendment to EU 469/2019. The research was conducted for analysis and extraction of the data to compile the exact number of biological products impacted with the SPC waiver. The highest sale top-5 products were identified according to the expert’s opinion. The sales revenue opportunity valuable to the top-5 products in the top-5 non-EU markets for early exports is investigated. Additionally, a survey was conducted to assess the readiness of the industry for these changes. The information from this study will be very useful to students of the biopharmaceutical market research and to the stakeholders from the biopharmaceutical industry.
Das Dokument erläutert wesentliche Bilanzierungsunterschiede zwischen der internationalen Rechnungslegung nach IFRS und dem deutschen HGB in der Fassung des BilMoG. Zielgruppe sind insebsondere Studierende und Nicht-Bilanzierungsexperten. Es wurde ein einfacher Sprachstil verwendet und auf unnötige Fachtermini verzichtet, wann immer dies möglich erschien.
Der digitale Zwilling dringt immer weiter in den Fokus von Produktionsunternehmen vor und wurde von Gartner als wichtige Schlüsseltechnologie identifiziert. Volkswagen setzt die Technologie in der Cloud ein, um zukünftig die Produktion an allen Standorten digital zu planen, zu steuern und zu optimieren. Dennoch ist diese Technologie im Mittelstand bisher kaum vertreten. Dieser Beitrag beschreibt ein flexibles Referenzmodell für die Planung und Optimierung der Produktion durch den digitalen Zwilling. Der Fokus liegt zum einen auf der Optimierung statischer Layouts und Materialflüsse und zum anderen auf der Optimierung der dynamischen Materialflüsse und der zeitlichen Organisation von Prozessen.
Robust scheduling problem is a major decision problem that is addressed in the literature, especially for remanufacturing systems; this problem is complex because of the high uncertainty and complex constraints involved. Generally, the existing approaches are dedicated to specific processes and do not enable the quick and efficient generation and evaluation of schedules. With the emergence of the Industry 4.0 paradigm, data availability is now considered an opportunity to facilitate the decision-making process. In this study, a data-driven decisionmaking process is proposed to treat the robust scheduling problem of remanufacturing systems in uncertain environments. In particular, this process generates simulation models based on a data-driven modeling approach. A robustness evaluation approach is proposed to answer several decision questions. An application of the decision process in an industrial case of a remanufacturing system is presented herein, illustrating the impact of robustness evaluation results on real-life decisions.
Maschinelles Lernen verändert zusehends die Arbeitswelt. Auch in der Produktionsplanung und -steuerung finden sich vielversprechende Anwendungsfälle. In diesem Beitrag sollen ausgewählte Anwendungsbereiche und Ansätze vorgestellt werden, die anhand einer umfangreichen Untersuchung wissenschaftlicher Veröffentlichungen identifiziert wurden. Als Strukturierungshilfe dient das Aachener PPS-Modell.
In each company Top Managers have the responsibility to take major decisions that supports the success of their company, Adopting TQM is one of these decisions, the decision to carry out companies’ operations and procedures within TQM frameworks. (ASQ , n.d.). Applying TQM, involves implementing practices that needs putting extra efforts, otherwise there will be no use of the practices and the execution. (Nicca Jirah F Campos1, 2022).
Specifically in service sector, where the key to success and increased profit, comes directly through a satisfied customer. Therefor there is a need for both management and staff to have big tolerance and willingness to achieve the needed satisfaction, in order to attain the results that every company wants. (Charantimath, 2013)
In Germany in terms of customer care practices there is a famous stereotype ‘Customer is not the king’ A reputation That after DW investigated it, DW expressed it as a phenomenon where both expats and Germans tend to believe that service companies in Germany should do a better job of treating their consumers. (DW, 2016)
New concepts of business have emerged in the late century, for example strategy, leadership, marketing, entrepreneurship and others, these concepts spread internationally among most of the companies around the world. Many studies have been done reviewing these new business structures, some of them addressed the cultural differences within countries upon the applying them. But not many studies concentrated on taking into consideration how cultural differences affects the Implementation of TQM. (Lagrosen, 2002). It was concluded in general that although the comprehensive fundamentals of quality management are applicable and similar worldwide in all nations, but when coming to real practice accurate tunning must be made, it must be taken into account aligning different standards, due to different work cultures and traditions in Europe. (Krueger, 1999)
The rapid pace of innovation and technological advancements has led to the emergence of start-up companies in various sectors. To remain competitive and sustainable, start-ups need to make informed business decisions that can enhance their operations and profitability. Business Intelligence (BI) has become an essential tool for businesses of all sizes in managing their operations and gaining a competitive edge.
This master thesis explores the role of Business Intelligence in start-up companies. The study aims to investigate the use of BI in start-up companies, the drivers and the inhibitors for its adoption and their relationship with price. The research conducted for this thesis involves a review of relevant literature on Business Intelligence, start-up companies, and related topics. The study also includes structured survey with entrepreneurs, start-up company executives, and BI experts to gain data for a quantitative analysis of the topic.
The thesis aims to contribute to the existing body of knowledge on Business Intelligence and its role in start-up companies. The research conducted for this thesis can be of value to start-up entrepreneurs, investors, and other stakeholders who seek to improve their understanding of the benefits and challenges of implementing BI in start-up companies.