Bøger af Christian Bacher

Sonntag ist Familien- und Geschichtenzeit! Diese Auswahl an kunterbunten Geschichten laden zum gemeinsamen Hören und Kuscheln ein. Natürlich nicht nur sonntags, sondern auch an jedem anderen Tag kann man der mutigen Nachtfee Zappenduster und dem kleinen roten Nilpferd begegnen. Oder man fährt mit der Kuh im Zug und trifft die drei Zwerge, die im Kühlschrank wohnen. Mit diesem Hörbuch wird jeder Tag zum Sonntag!

Essay from the year 2005 in the subject Business economics - Company formation, Business Plans, grade: A, University of Otago (Department of Management), course: Small Businesses, language: English, abstract: Franchising as a way of starting or operating a small business that is more likely to be successful than engaging in an independent small business. This was the predominant opinion during the last decades (Hoy, 1994). The common view towards franchising merits a closer look into situations franchising and non-franchising small businesses could face to finally answer the title-question of this essay "To what extend do you (do I) agree with the view that Franchising is the salvation of people starting and operating a small business?". To provide a sound answer the initial question requires some clarification. The basic notions of 'franchising' and 'small business' are defined and described in the first chapter. The second chapter, however, focuses on the person who starts or runs the small business, the entrepreneur or small business owner. The understanding of the entrepreneur's personality shall be enhanced by asking several questions. What kinds of decisions do self-employed people have to make, what are the threats they are confronted with and what determinates their failure and success? What might be the reasons for entrepreneurial behaviour and how might small business people feel running or starting the business? Moreover, what could the term 'salvation' mean to these people, and how could 'salvation' be interpreted? The third part of this essay combines the insights of the previous chapters by displaying the framing conditions that could induce the future small business person to start a franchise as first-time self-employment or the existing entrepreneur to give up an existing independent business in order to run a franchise. Whether franchising finally meets 'salvation', what kind of advantages and disadvantages franchising might offer and what kind of personal attributes franchisees and franchisors need to embody shall be presented in this last chapter.My subjective evaluations will be clearly visible in the text, for instance by defining 'salvation' or assessing the personal feelings of the prospective or current self-employed person. Additionally the text concludes with my individual judgement about the 'extent' to which franchising is the salvation of people starting or operating in a small business.

Essay from the year 2005 in the subject Business economics - Business Ethics, Corporate Ethics, grade: A+, University of Otago (Department of Management), course: International Management, language: English, abstract: As long as human societies exist, the life of man has been based on norms, rules, values and practices that governed human behaviour. Individual and communal-shared ethics even make life within society possible as we know it. Part of this social life is doing business, in form of exchanging goods to fulfil basic needs and to achieve higher levels of satisfaction for oneself and for others. However, to combine moral thinking and acting with today's business activities in a free market economy seems to be counterintuitive. Somehow both notions do not really fit together. Still, Corporate Codes of Ethics exist. This essay consist of two parts. Each part reflects one question or problem that I found worthy of having more light shed on it. The first part answers the question "Why do corporate Codes of Ethics exist?" or "Why do corporations establish corporate Codes of Ethics?" under the basic assumptions, that ethics are 'costly' and therefore against the idea of maximising profit which is predominant in the market ideology. Proving these assumptions is not so easy. First the term ethics will be defined and selected theories which could be the basis for Codes of Ethics will be portrayed. Then it is important to know what kind of morality is underlying the modern market ideology as we know it. Following that a correlation is sought between the market morality and corporate ethics, ending in the insight that corporate morality is costly and, therefore, is against economic intuition. Part one finishes then with a surprisingly simple answer to the question why codes exist. The second part brings the findings of the first part in a broader context. The considered corporation of part one now 'grows' beyond borders and begins to conduct business globally, as a multinational corporation. Its existing set of corporate Codes of Ethics are now confronted with other nations, societies and cultures and, possibly, other ethicities. Whether the company should 'do as the Romans do' or not is the major question of the second part, closely connected to the keywords relativism and universalism. The problems revealed by each approach, and possible solutions to them, will be shown in part two. The conclusion, finally, summarises the findings of the essay briefly, but, moreover, shows further questions and problems that would be worth to explore in the overlapping areas of applied ethics and international management.

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bayreuth, Sprache: Deutsch, Abstract: Die Art der Finanzierung erlebt zurzeit in Deutschland einen Umbruch. Mezzanine-Kapital gewinnt im Vergleich zu den traditionellen Finanzierungsformen immer mehr an Bedeutung. Dabei handelt es sich genau genommen nicht um einen neuen Trend, sondern es ist eine Wiederentdeckung einer Finanzierungsform ¿ sozusagen die Renaissance des Mezzanine-Kapitals, da schon vor mehr als 100 Jahren mezzanine Finanzinstrumente bekannt waren. Bei Mezzanine-Kapital handelt es sich grundsätzlich um Finanzinstrumente, die Merkmale von Eigen- und Fremdkapital aufweisen.In der wissenschaftlichen Diskussion und in der Finanzierungspraxis ist Mezzanine-Kapital inzwischen nahezu allgegenwärtig. Besonders für kleine und mittlere Unternehmen (KMU) sind die Formen mezzaniner Finanzierung wegen der verschärften Bewertung von Kapitalrisiken im Zuge der überarbeiteten Rahmenvereinbarung über die ¿Internationale Konvergenz der Eigenkapitalmessung und Eigenkapitalanforderungen¿ (Basel II) immer wichtiger geworden. Die Banken stellen für eine Kreditaufnahme höhere Anforderungen an die Unternehmen; vor allem wird durch die Einführung eines Ratingsystems, das im Rahmen von Basel II seit Anfang 2007 verpflichtend ist, die Vergabe der Kredite durch Banken an die Bonität bzw. Eigenkapitalbasis des Kreditnehmers geknüpft. Dies stellt den Mittelstand respektive die KMU vor große Probleme. Die ¿Kreditklemme¿ wird beispielsweise noch durch den wachsenden internationalen Wettbewerb zwischen den Banken, durch den Wegfall der Anstaltslast und der Gewährträgerhaftung bei Sparkassen und Landesbanken im Jahre 2005 und durch die seit Februar 2007 andauernde Finanzkrise noch verstärkt, denn besonders deutsche Unternehmen weisen deutlich niedrigere Eigenkapitalquoten im internationalen Vergleich auf.Laut einer Studie von Siemens Financial Services wiesen größere mittelständische Unternehmen aus Deutschland eine Eigenkapitalquote von 29% auf; Unternehmen in Frankreich, den USA und Großbritannien verfügten dagegen über Eigenkapitalquoten von ungefähr 50%. Vor diesem Hintergrund geraten immer mehr alternative Arten der Unternehmensfinanzierung in den Fokus der Unternehmen, um die Kapitalstruktur zu verbessern und die niedrige Eigenkapitalquote zu erhöhen. Für diese Zwecke kommt neben Leasing und Factoring vor allem Mezzanine-Kapital in Betracht.

Essay from the year 2005 in the subject Business economics - Operations Research, grade: A+, University of Otago (Department of Management), course: Business Policy, language: English, abstract: "The driving force of capitalism is the attainment of increasing rates of surplus value. This is inevitably exploitative and demeaning of the human condition. This makes an increased awareness of ethics in business practise untenable. Discuss." The statement comprises of three arguments, or, more specifically, one argument and two consequences. They consist of the type argument 'if A then B' and 'if A and B then C'. In addition there is the request to 'discuss' in the statement. 'Discuss' could only apply to 'C'. In this case 'A' and 'B' would be taken for granted. I cannot easily accept this so I apply 'discuss' to 'A', 'B' and finally 'C' and approach each phrase separately. So I can reveal that 'if A and B then C' is only true under prior assumptions made about 'A' and 'B'.Chapter A deals with 'A', capitalism. Here I will provide a definition of capitalism containing its characteristics and effects and arrive at the answer as to whether "increasing rates of surplus value" are the "driving force of capitalism".Chapter B shall examine whether capitalism "is inevitably exploitative and demeaning to the human condition". But before the terms 'exploitation', 'demeaning' and 'human condition¿ are discussed, they need to be defined. This chapter contains an analysis how 'capitalism' and 'humans' interact and interfere each other.Chapter C works on 'untenable (business) ethics'. Ethics, business ethics and their significance for 'humans' and 'capitalism' are presented. The focus here will be on the overlapping areas of 'ethics' with the contents of the other two chapters. The chapter concludes with conditions that fulfil the statement 'if A and B then C', with arguments discussed in light of the essay statement. But, actually, things are not that easy. The path of argumentation is relatively thin and unsatisfying. That is why the 'findings' section at the end of this essay questions the facts 'if A and B then C'. There are some underlying assumptions that this statement is built on. I will uncover some of these 'granted facts' and try to go one step back. The then broader but also deeper insight into the notions of 'rationality', ¿bureaucracy¿ and 'ideology' also mark the turn to my self-reflective essay.