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Total Cost of Ownership (TCO) is a key tool to have a complete understanding of the costs associated with an investment, as it allows to analyze not only the initial acquisition costs, but also the long-term costs related to operation, maintenance, depreciation, and other factors. In the context of the cement industry, TCO is especially important due to the complexity of the production processes and the wide variety of components and machinery involved in the process.
For this reason, a TCO analysis for the cement industry has been conducted in this study, with the objective of showing the different components of the cost of production. This analysis will allow the reader to gain knowledge about these costs, in the industrial model will be to make informed decisions on the adoption of technologies and practices that will allow them to reduce costs in the long run and improve their operational efficiency.
In particular, this study pursues to give visibility to technologies and practices that enable the reduction of carbon emissions in cement production, thus contributing to the sustainability of industry and the protection of the environment. By being at the forefront of sustainability issues, the cement industry can contribute to the achievement of environmentally friendly technologies and enable the development of people and industry.
The Oxyfuel technology has been selected as a carbon capture solution for the cement industry due to its practical application, low costs, and practical adaptation to non-capture processes. The adoption of this technology allows for a significant reduction in CO2 emissions, which is a crucial factor in achieving sustainability in the cement manufacturing process.
Carbon capture storage technologies represent a high investment, although these technologies increase the cost of production, the application of Oxyfuel technology is one of the most economically viable as the cheapest technology per capture according to the comparison. However, this price increase is a technical advantage as the carbon capture efficiency of this technology reaches 90%. This level of efficiency leads to a decrease in taxes for the generation of CO2 emissions, making the cement manufacturing process sustainable.
The COVID-19 pandemic has led to an economic downturn in the Slovak Republic. To bridge corporate liquidity problems the Slovakian Government has introduced several support measures. The investigation discusses the effectiveness of the measures imposed. Based on theoretical foundations, the research question is empirically examined by using a qualitative expert survey. As the automotive industry plays a leading role in Slovakia, the research conducted is oriented towards the financing phases, a typical automotive exporter is undergoing. As a result of the research, bridging loans and government grants were identified as the most important measures. Additionally, tendencies towards political recommendations for action were identified. The research explored, that the Slovakian Government should focus on meeting the short-term liquidity needs, boosting exports and promoting innovation as well as considering a support package for the automotive industry.
Viralität auf TikTok
(2023)
Die Social Media Plattform TikTok erfreut sich spätestens seit der Corona-Pandemie einer immer größer werdenden Gemeinschaft. Mittlerweile verfügt die App über mehr als 20 Millionen Nutzer:innen - alleine in Deutschland. Virale Videos sprießen förmlich aus dem Boden. Diese Masterarbeit beschäftig sich mit der Frage, welche Faktoren der Viralität zu Grunde liegen und ob man die Viralität maßgeblich beeinflussen kann. Dies erfolgt mittels theoretischer Grundlagen, einer quantitativen Nutzerumfrage und Experteninterivews mit erfolgreichen deutschen Creatorn. Abschließend werden Videos für TikTok konzipiert und analysiert.
Die Belastungen und Anforderungen in der heutigen Arbeitswelt sind teilweise sehr gross. Faktoren wie Zeitdruck, Kostendruck, persönliche und externe Qualitätsan-sprüche, Schadensrisiko, Menge und Vielseitigkeit der Aufgaben, Führungsmängel etc. sowie eigene Einstellungen und Denkmuster erhöhen das Stresslevel bei vielen Angestellten unterschiedlichster Positionen. Ein aktueller Burn-Out Fall bei der TK CONSULT AG unterstreicht diese These. Gemäss aktueller Studien in der Schweiz liegt der volkswirtschaftliche Schaden (ohne Berufsunfälle, Berufskrankheiten, Inva-lidität und frühzeitiger Tod) bei ca. 4.2 Milliarden CHF, was ca. 1.2% des Bruttoin-landsprodukts der Schweiz entspricht (vgl. [2] S. ii). Des Weiteren zeigen verschie-dene Stressstudien, dass eine Zunahme der Stressbelastung stattfindet [1] [2]. Aufgrund dessen ist es sinnvoll, etwas gegen diesen Trend und die damit verbun-denen Kosten zu unternehmen.
Ziel dieser Thesis ist es, Massnahmen auf der persönlichen als auch der betriebli-chen Ebene zu erarbeiten. Diese sollen leicht verständlich und leicht umsetzbar sein.
Bei den persönlichen Massnahmen steht vor allem die Verbesserung des Selbst-managements durch eigene Zielsetzungen, Anpassung von eigenen Einstellungen und Denkmustern, Erholungsstrategien, Erweiterung der eigenen Kompetenzen und Verbesserung des Zeitmanagements im Vordergrund.
Bei den betrieblichen Massnahmen soll durch Mitarbeiterschulungen, Coaching, aktiver Gesundheitsförderung und Verbesserung der allgemeinen Arbeitsbedingun-gen eine Verbesserung der Stressbelastung erzielt werden.
One of the most critical areas of research and expansion has been exploiting new technologies in supply chain risk management. One example of this is the use of Digital Twins. The performance of physical systems can be analyzed and simulated using digital twins, virtual versions of these systems that use real-time data, and sophisticated algorithms. Inside the supply chain risk management field, digital twins present a one-of-a-kind opportunity to improve an organization's ability to anticipate, address, and react to the possibility of problems within the supply chain.
The objective of this study is to identify and assess the advantages that accrue to supply chain risk management as a result of Digital Twins' adoption into the system, as well as to identify the challenges associated with achieving those benefits. In the context of supply chain risk management, a thorough literature study is conducted to analyze the essential traits and capabilities of digital twins and how these qualities lead to enhanced risk management methods. This study investigates the essential properties and capacities of digital twins. In addition, the state of digital twin technology and its applications in supply chain risk management are evaluated, and prospective areas for further study and development are highlighted.
The primary purpose of this investigation is to provide a comprehensive and in-depth analysis of the digital twins' role in supply chain risk management through the utilization of digital twins, as well as to highlight the potential benefits and challenges associated with the implementation of digital twins. The research was carried out based on the existing body of written material and the replies of 27 individuals who had previous experience making use of digital twins and took part in an online questionnaire.
The results of this study will be relevant to a diverse group of stakeholders, including specialists in risk management and researchers, amongst others.
The research paper provides important findings about the development, difficulties and perception of the support measures for exporters introduced by the Austrian government in times of COVID-19 crisis. Based on a literature review using secondary data, eight qualitative interviews were conducted with experts from the Austrian economy and government, among them the Austrian ECA ‘Oesterreichische Kontrollbank AG’. To balance the effects of the COVID-19 pandemic on the Austrian economy, a broad coverage with financing instruments for a wide range of target groups was established. Although the support measures have been well received by companies, insolvencies cannot completely be prevented. Nevertheless, the actual effects are not yet predictable and need to be assessed in further research at a later point in time.
The COVID-19 pandemic has been spreading rapidly across the globe and has seriously affected global trade. In order to reduce the pandemic’s impact on their economy, the French government released a support plan referring to the COVID-19 crisis. Since mid-tier companies play a leading role in France’s export, this paper deals with the measures taken by the French government to support especially French mid-tier export companies. Based on empirical literature and recent publications, the research question is analyzed by conducting interviews with experts, such as market participants, governmental institutions and an expert for trade and innovation. As a result of the research, the emergency measures taken by the French government, such as the CAP Francexport reinsurance scheme, the extension of cover for export guarantees, additional information and assistance, and the deferral of tax and social security contributions have mitigated the effects at first instance.
The COVID-19 pandemic has the global economy under control. This paper deals with the economic consequences in Germany and shows the measures taken by the German government to support especially small and medium-sized export companies. The structure of the German economy and foreign trade promotion are explained as a basis. After considering the government's support measures, an evaluation of country comparisons shows that there is still potential for further measures, especially in direct lending and debt moratorium. The analysis is based on quantitative data from surveys and qualitative results from interviews with relevant ministries and market participants as well as recent publications.
In dieser Arbeit werden über die ökonomischen Anwendungsfälle des epidemiologischen SIR-Modell nach dem Ansatz von Robert J. Shiller in Narrative Economics reflektiert. Im genaueren werden die Hype-Zyklen, welche von der US-amerikanischen Firma für Marktforschungsanalysen Gartner regulär herausgebracht werden, untersucht.
Im spezifischen unterliegt Gartner Hype-Zyklen ein Modell, welche die aufkommenden Technologien graphisch und statistisch darstellt, um diese in Kategorien von kommerzieller Erfolgsversprechen einordnen zu können. Narrative und generelle Marktbewegungen werden mitunter in Betracht gezogen und in dieser Arbeit wird auf die Narrative, welche um aufkommende Technologien existieren, eingegangen. Hier setzt das SIR-Modell ein, welches dem Fachgebiet der Epidemiologie entnommen wird und für die Ausbreitung von Narrativen zur Erklärung zugezogen werden soll.
If the current situation could be described in one word, it would be ‘uncertainty’. In times of global crisis, it is important to support the economy to keep businesses alive. Therefore, this paper shows the Finnish government measures and how exporters can benefit from them. Looking in particular at the maritime sector, the research pointed out that there were not that many specific measures for exporters and shipbuilders. This essay detected that the provided measures are suitable for the needs of the affected companies and are an effective instrument by the government to stabilise the industry. This is proved by the number of companies taking advantage of these loans, grants and guarantees. Due to the already mentioned uncertainty, it remains unclear how measures have to be adjusted in the future.
The aim of this essay is to analyse and evaluate the Italian government measures for exporters in response to COVID-19. The unexpected, rapid and hardly predictable consequences of the pandemic paralyzed the entire globe. For a long time, Italy was the epicentre of the virus, which caused severe damage in the Italian export economy dropping temporarily more than 40%. The Italian government reacted exemplary fast and took multiple countermeasures of high extent especially through the Italian export credit agency SACE. On the one hand, the internationally compared broad structure of SACE was a huge advantage, which allowed to release quickly numerous measures. On the other hand, there is room for improvement regarding the accessibility of measure-related information, which has been partially only available in Italian. Furthermore, there is a remarkable risk resulting from the combination of the high monetary effort to enable the numerous measures, the difficult financial situation of the Italian government and the unpredictability of the COVID-19 consequences.
Cloud computing has revolutionized the way businesses operate by providing them with access to scalable, cost-effective, and flexible IT resources. This technology has enabled businesses to store, manage, and process data more efficiently, leading to improved competitiveness and increased revenue. The purpose of this thesis is to explore the impacts of using cloud computing from a business perspective. The research employs both primary and secondary sources of data, including a literature review, interviews with employees who have more than 5 years of experience, a questionnaire, and observations from Billwerk+ company.
The findings of this research indicate that cloud computing has had a significant impact on businesses, providing them with cost savings, improved agility and flexibility, and enhanced access to data and applications. However, it has been revealed that the benefits of cloud computing for companies may vary according to the departments of the employees. The results of this research contribute to the existing body of knowledge on the topic of cloud computing and its impact on businesses. The findings of this thesis can be used by business owners, managers, technology professionals, and students to make informed decisions about the adoption and use of cloud computing technology.
In conclusion, this thesis provides a comprehensive understanding of the impacts of using cloud computing from a business perspective, highlighting the factors that companies consider when deciding to use cloud environments and the views from different departments. The results of this research will be valuable to a wide range of individuals interested in exploring the implications of cloud computing for businesses.
This seminar paper examines government measures to support export-oriented companies in Belgium. After a short overview of the Belgian economy and the impact of the Covid-19 crisis, the paper introduces the available government measures for exporters. In particular, the role of Credendo as a Belgian export-credit insurance company will be discussed, and its measures will be examined in more detail. In addition, federal measures of the Belgian government will be identified, and a summary of the most important regional measures will be provided. The entirety of government measures available to export-oriented companies will be reviewed and options for the future activities of export-oriented companies will be pointed out.
In this work, the authors have dealt with the question of what measures have been taken by the Danish government to support exporters during the time of COVID-19. The analysis first looks at Denmark's general economic situation. In the following, Denmark's governmental and financial measures to support exporters are briefly explained. In addition to the economic and financial effects, the issue of green energy has also become a major focus of political attention in times of crisis. Denmark is a pioneer in the wind energy sector and accounts for a large share of exports. For this reason, the impact and possible future developments for the wind sector in connection with the pandemic are also being investigated.
Diese Arbeit befasst sich mit der Entwicklung eines umfassenden Konzepts zur Umsetzung des Lieferkettensorgfaltspflichtengesetzes (LkSG), welches ab dem 01.01.2024 für Unternehmen mit mehr als 1.000 Beschäftigten in Kraft tritt.
Die Bachelorarbeit ist in zwei Teile aufgebaut: zum einen den Theorieteil, der die Lieferkette in einem Verkehrsunternehmen und das Lieferkettensorgfaltspflichtengesetz umfasst, um eine Wissensbasis zu schaffen und zum anderen den Hauptteil, bestehend aus der Konzeptionierung. Da das Gesetz bereits im Jahr 2023 für große Unternehmen mit mehr als 3.000 Beschäftigten in Kraft trat, stehen bereits zahlreiche Systeme zur Unterstützung der Umsetzung zur Verfügung. Im Verlauf der Arbeit wurde eine Marktrecherche durchgeführt, bei der die geeignetste Softwarelösung für SWEG identifiziert wird. Um diese Untersuchung effektiv durchzuführen, wurden zwei Softwareauswahl-Tools entwickelt, die bei der Analyse und Bewertung helfen. Zusätzlich zum Software-Lösungsansatz wurde ein alternativer Lösungsansatz erarbeitet, der die eigenständige Handlung im Unternehmen vorsieht. Diese beiden Lösungsansätze werden zum Schluss verglichen, um die Geschäftsführung bei der Entscheidung, welche Version sie schließlich verwenden möchte, zu unterstützen.
Das erarbeitete Konzept bildet auch die Grundlage für die zukünftige Entwicklung und Umsetzung von Gesetzen und Richtlinien im Bereich Menschenrechte und Umweltaspekte. Für die Zukunft werden weitere Gesetze in Kraft treten, beispielsweise die kommende EU-Richtlinie.
In dieser Arbeit geht es um das Thema des digitalisierten Scrum Prozesses. Scrum ist eine agile Projektmanagement Methode und ist mittlerweile nicht mehr aus der Softwarebranche wegzudenken.
Die Forschungsfrage, mit der sich dieser wissenschaftlichen Arbeit beschäftigt, lautet:
Wie lässt sich der Scrum Prozess bei der App-Entwicklung mittels einer geeigneten Softwarelösung effizienter durchführen?
Dabei wird zunächst die aktuelle Situation der eyeworkers GmbH in Bezug auf den Einsatz von Softwarelösungen im Projektmanagement beleuchtet und vorhandene Probleme her- ausgearbeitet.
Danach werden mit Hilfe einer Anforderungserhebung und -Analyse alle Anforderungen gesammelt und analysiert, die das Scrum Team und die Geschäftsleitung der Agentur an die gesuchte Softwarelösung stellen.
Im weiteren Schritt wird durch die Filterung eines Generators, der sich mit Scrum Software- lösungen befasst, eine Vorauswahl für weitere Einzelanalyse potenzieller Anwendungen durchgeführt. Diese Auswahl wird weiter verfeinert, sodass am Ende nur noch drei Systeme übrigbleiben, denen eine weitere Analyse unterzogen wird.
Bei den Einzelanalysen werden die drei Softwarelösungen – Jira, GitLab und Hansoft – auf die Erfüllung aller gesammelten Anforderungen geprüft. Dabei erweist sich die Jira Software als das am besten geeignetste Projektmanagement Tool für die Durchführung des Projekts „Die Sitema-App“.
Im vorletzten Schritt wird der Prozess mit der Anwendung GitLab durchlaufen und kritisch evaluiert um der Software dann die Empfehlung, Jira, gegenüberzustellen und herauszuarbeiten, wie der Verlauf mit dieser Software von Statten gegangen wäre. Dies beruht auf Annahmen der Verfasserin.
Zuletzt werden alle Forschungsergebnisse noch einmal zusammengefasst und ein Ausblick in die zukünftige Nutzung agiler Projektmanagement Tools bei der eyeworkers GmbH gegeben.
Die vorliegende Bachelorthesis beschreibt die Einführung eines responsiven Webdesigns für die bestehende Website canoo.net. Das oberste Ziel dieser Arbeit ist es, für diese Website das „mobile-friendly“-Label von Google zu erreichen. Die Website ist aufgrund einer Tabellenstruktur mit festen Größenangaben bisher nicht für Mobilgeräte geeignet, was mit einem kompletten Redesign geändert werden soll. Gleichzeitig sollen die aktuellsten HTML- und CSS-Versionen eingeführt werden. Um den Programmieraufwand möglichst gering zu halten, werden Personas und Szenarien in Verbindung mit Mockups und Usability-Tests verwendet. Darauffolgend werden die Navigation, die statischen Seiten und die dynamischen Seiten umgewandelt, sodass sie sich an die Displays der jeweiligen Geräte anpassen. Für Besucher der Website, die JavaScript deaktiviert haben, wird außerdem noch eine Fallback-Navigation bereitgestellt.
Das Ziel des „mobile-friendly“-Labels wurde in der Zeit dieser Bachelorarbeit, aufgrund des begrenzten Zeitrahmens, noch nicht abschließend erreicht. Allerdings ist die Website diesem Ziel erheblich näher gekommen.
The coronavirus affects the strongly export-oriented Swiss economy in a situation where political and economic developments are already making the cross-border exchange of goods and services difficult. For this reason, the question arises of how Switzerland can maintain or strengthen its position in global competition in the export business during an unprecedented period of crisis such as the current one.
In order to find an answer to this question, this paper critically examines the existing government support measures for Swiss exporters in times of COVID-19. The fact that Switzerland has so far not taken any specific support measures for exporters raises the actual research question of whether there is a specific necessity and demand for a special export promotion. To answer this research question, various expert opinions are compared and overall conclusions are drawn. By rapidly introducing and adapting the already existing instruments – liquidity assistance and an expansion of short-time work benefits – the federal government was able to ensure the survival of many companies. According to the authors of this paper, this focus of government support in times of crisis is just right for a small national economy in the short term and therefore preferable to a specific support of exporters. Nevertheless, given the high relative importance of foreign trade for Switzerland’s overall economic performance, there can be no recovery of national economy without a recovery of foreign trade.
Automation research has become one of the most important tools for future thinking organizations. It includes studying the economic and social aspects to determine how accountants were affected by automating the accounting profession. Moreover, this research studied the social aspect of automation, including the accountants' satisfaction and agreement towards the shift from manual-based accounting to automated accounting. Additionally, the purpose of the research was to comprehend the aspects that affect the variance of the satisfaction and agreement levels before and after automation and whether there is a relationship between those satisfaction and agreement levels and the demographic profile of accountants.
A quantitative method was used to answer the research questions. The findings and results were gathered through an online survey. The respondents in the study represent forty-three accountants who are located and working in Germany. The implications and conclusions of the research were observed from the accountants' perspective.
The research results presented that the automation of accounting significantly impacted the accountants' profession. It indicated that accountants are satisfied with automated accounting and agree with its effects and impacts on their profession. Accountants agreed that automated accounting tasks made the accounting process more effective and valuable. The findings also showed that educational level and length of experience in automated accounting are correlated with the satisfaction of accountants towards automated accounting. It presented that the more experience in automation and higher education accountants have, the more satisfied they are with automated accounting. Due to this phenomenon, higher qualifications and more basic IT knowledge are required in comparison with previous times.