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This study investigates the impact of global payroll outsourcing on organizational efficiency and cost reduction based on the analysis of diverse implications stemming from thirty one (31) survey results. The findings reveal multifaceted challenges and benefitsassociated with outsourcing global payroll processing.
The research also unveils the most benefits of global payroll outsourcing. Notably, there's a consensus on the reduction in time-to-process payroll, cost per payroll processed, and improved payroll accuracy rate. Outsourcing streamlines processes, enhances operational efficiency, and contributes to faster, more accurate financial reporting.
Despite these benefits and challenges, statistical analysis reveals weak correlations between outsourcing global payroll and cost reduction or improved efficiency in various parameters, indicating a lack of a significant relationship. Consequently, the results, suggest no substantial correlation between global payroll outsourcing and enhanced efficiency or cost reduction based on this study's data.
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.
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.
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.
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.
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.
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.
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.
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 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.