- How to optimise the re-use of second-hand furniture
- Ökonomische Optimierung und Evaluation des Patientenpfades bei Frauen mit Brustkrebs
- Configuration of procurement networks for secondary raw materials
Dipl.-Kfm. Alexander Uffinger
(Produktions- und Umweltmanagement)
Secondary raw materials are an essential factor for the production of certain goods with high energy-consuming production processes. Object of research is the configuration of procurement networks under consideration of the characteristics of secondary raw materials. Examples are the recycling of recovered paper, recovered glass or scrap metals.
- Evaluation of Deferred Taxes in Accordance with IFRS by Means of Balance Sheet Analysis
Prof. Dr. Dres. h.c. Adolf G. Coenenberg
(Wirtschaftsprüfung und Controlling)
Empirical examination of annual accounts of capital market oriented enterprises; evaluation with regard to market value relevance of deferred tax assets and deferred tax liabilities; further possibilities of evaluation of reports on deferred taxes.
- Balance Assessment and Evaluation of Deferred Taxes in Accordance with IFRS and US GAAP
Prof. Dr. Dres. h.c. Adolf G. Coenenberg
(Wirtschaftsprüfung und Controlling)
This project examines the problems of deferred taxes in international accounting where the intended revision of the standards of IASB and FASB on deferred taxes play an important role. Further, we examine the difficulties in applying the corresponding regulations in balance sheet practice.
- Prices, Exchange Rates and an Optimal Policy of the Central Bank in Customer-Market-Models
Prof. Dr. Alfred Maußner
(Empirische Makroökonomik)
Customer loyalty and increasing the market share are focal points in any marketing policy and belong to the most important components of any enterprise strategy. However, the fight for market share is hardly given any attention in macroeconomic theory. The objective of this project is to develop macroeconomic models based on microeconomic studies of the closed and the open economy, which explicitly take into account the interaction between consumers and enterprises fighting for market share. The project examines the possibilities of explaining the rigidity of nominal prices and the incomplete transfer of exchange rate fluctuations on import prices. Further, it aims at making a contribution towards explaining the course of the economic cycle of prices, exchange rates, production and employment. On the basis of such models, the project also issues recommendations with respect to the setting of Central Bank interest rates and money policy.
- Success Factors for International Strategies
Prof. Dr. Dres. h.c. Adolf G. Coenenberg
(Wirtschaftsprüfung und Controlling)
Empirical study with regard to the success factors of structure and strategy of globally acting enterprises.
- Derivative Financial Instruments
Prof. Dr. Manfred Steiner
(Finanz- und Bankwirtschaft)
Evaluation of derivative financial instruments in non-constant volatilities
- Horizontal cooperations in supply chains
Dipl.-Math. oec Jürgen Friedl
(Produktions- und Umweltmanagement)
Due to the increased competition, customer orientation and environmental aspects, modern production systems are in need of a higher organizational flexibility. Therefore the concept of horizontal cooperations (enterprises on the same value-added level) as an environmental extension of the supply chain management makes an important contribution.
- Implicit Cooperation and Transfer of Exchange Rate Fluctuations to Import Prices
Prof. Dr. Alfred Maußner
(Empirische Makroökonomik)
The formation of cartels is prohibited in most industrial countries. However, only official price and quantity agreements can be effectively prevented by the respective regulating offices. Unofficial or even implicit cooperation between large and medium enterprises is not observable and, according to many economists, cannot be prevented. This project looks into the question of how far the empirically observable incomplete transfer of exchange rate fluctuations on import prices as well as the rigidity of nominal prices can be explained by the implicit cooperation between enterprises in certain sectors.
- Integrated Production and Logistics Management in the Newspaper Industry
Dipl.-Inf. Dominik Böhnlein
(Produktions- und Umweltmanagement)
To achieve high customer satisfaction, the main objectives of the newspaper industry are up-to-dateness and punctual delivery of media. The up-to-dateness can be implemented by a late print start, whereas the punctual delivery can be reached by early tour starts and the use of additional vehicles, respectively. This problem is solved by the integration of production and logistics, whereby scheduling and vehicle routing algorithms are applied.
- Price Optimization in Revenue Managemet
Prof. Dr. Robert Klein
(Mathematische Methoden der Wirtschaftswissenschaften)
The well-known instruments used by airlines such as price differentiation, capacity control and overbooking cannot be applied to all sectors which use revenue management. Thus, price determination as a means of achieving revenue maximization becomes the central instrument in such sectors. On the basis of various approaches to show purchase behaviour and thus preference structures of demanders, this project aims to develop optimization models to determine optimal prices. In a first approach the consumer surplus for demanders is determined, while further approaches are based on customer choice models.
- Optimizing Processes in the Health Care Sector by Cooperation and Integration of Businesses
Dipl.-Kffr. Jessica Nymann
(Produktions- und Umweltmanagement)
The German Health Care System has the chance to become more efficient by newly redesigned structures. The aim of this thesis is to construct a concept of an efficient cooperation of service providers in the Health Care System and evaluate this based on a practical model.
- The Applicability of Rating Scales as a Measuring Instrument
Prof. Dr. Robert Klein
(Mathematische Methoden der Wirtschaftswissenschaften)
The validity of rating scales is to be examined by means of an additional metric feature. This project further aims to make a statement on the extent to which the quality of the measurement depends on the number of answer categories.