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Identifying a Merger & Acquisition Target
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Master's Thesis from the year 2019 in the subject Business economics - Business Management, Corporate Governance, grade: 2,3, International University of Applied Sciences Bad Honnef - Bonn, language: English, abstract: The consulting report "Identifying a Merger and Acquisition Target" describes the consulting project carried out at the medium-sized German IT service provider ITSERV GmbH. Like many companies in the IT industry, ITSERV experiences major difficulties filling vacancies. As a people business the company's growth is hampered by the lack of skilled IT professionals. Since all opportunities to expand the workforce and to grow organically with more employees are exhausted, the CEO of ITSERV wants to grow externally through a company acquisition. In order to support his M&A efforts with a sound approach, the CEO has sought the help of an external consultant to find out what a suitable takeover candidate for the company should look like. In the course of the ensuing consulting project, various internal and external analyses are conducted to look more closely at the company and its market and to identify development opportunities for the company that could be implemented through an appropriate M&A strategy. The analyses include classic analysis tools such as the SWOT analysis and the portfolio analysis which - where applicable - are supplemented by other suitable methods and models. The results of this determination of ITSERV's status quo provide the basis for the identification of development opportunities for the company. In order to make these usable for ITSERV's management independently of the M&A efforts, general recommendations are formulated in this regard. In order to answer the CEO's original question about suitable acquisition targets, three possible approaches to an M&A strategy along with priorities for the search for takeover candidates are developed, based on the results of the analysis. Moreover, this paper also provides critical considerations concerning ITSERV's way forward with regard to the CEO's M&A efforts such as the importance of considering aspects of corporate culture during due diligence and in the post-merger integration of an acquired company.

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Human Resource Controlling in Small and Medium-...
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Bachelor Thesis from the year 2011 in the subject Business economics - Business Management, Corporate Governance, grade: 2,0, International University of Applied Sciences Bad Honnef - Bonn, language: English, abstract: The comprehensive application of human resource controlling (HRC) instruments for measuring the contribution of human resource management (HRM) to corporate success is already fully implemented in larger corporations. In small and medium-sized enterprises (SMEs), however, HRC is predominantly insufficiently used. Knowing that, the research focused on components and possible approaches for HRC in SMEs. The research methodology combines the evaluation of relevant academic literature and primary data uncovered out of four expert interviews. The collected data revealed that the application of the controlling process which contains goal definition, performance measurement and comparison, variance analysis and corrective actions can enhance effectiveness and efficiencyof HRM activities. Accordingly, an integrated HRC requires instruments which are operational and strategically aligned, relevant, goal and future oriented. Assessing the impactof HRM activities, possible controlling instruments are the balanced scorecard with its learning and growth perspective mainly important for HRM and the human resource scorecard (HRSC) which evaluates HRM activities in the scope of value creation for workforce success. Related measurements are, for instance, the audit and analytical approach, the full-time equivalent, the human resource portfolio and applications out of human capital management. Having compared HRC in larger corporations and SMEs, the research concludes that possible approaches for HRC should be implemented by executing a projectand for further improvement of already existing HRC systems the introduction of a HRSC might be appropriate. Finally, HRC in SMEs should be based on an integrated HRM in order to evaluate and control HR activities operationally and strategically.Key words:Human resource management, HR-Controlling, Small and medium-sized enterprises

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Das europäische Emissionshandelssystem und sein...
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Diplomarbeit aus dem Jahr 2005 im Fachbereich Umweltwissenschaften, Note: sehr gut, Universität Trier, 185 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Durch die russische Unterzeichnung des Kyoto-Protokolls im November 2004 kam wieder Bewegung in die politische Debatte um den globalen Klimaschutz. Die Verhandlungen waren stagniert, nachdem die USA 2001 ihren Plan zur Ratifizierung des Protokolls zurückgezogen hatte. Sogar von einem Scheitern der Klimaverhandlungen war die Rede (SACHS 2001). Schließlich konnte das Kyoto-Protokoll am 16. Februar 2005 in Kraft treten.Durch die russische Ratifizierung wurde die zum In-Kraft-Treten zu überschreitende Grenze von 55 Staaten, welche zusammen mehr als 55 % der Treibhausgasemissionen des Jahres 1990 der Industrieländer verursachen, überschritten worden (RAHMEYER 2004). Im Mai 2005 fand das 22. Treffen der Subsidiary Bodies, Unterorganen der Vertragsstaatenkonferenzen der Klimarahmenkonvention, in Bonn statt. Diese sollen die im Dezember diesen Jahres anstehende 11. Vertragsstaatenkonferenz vorbereiten. Dabei wurden Maßnamen zur Emissionsreduktion und solche zur Anpassung an den Klimawandeldiskutiert (UNFCCC 2005a). Aufgrund der Ablehnung der USA und Saudi-Arabienswurde noch nicht über langfristige, über das Jahr 2012 hinausgehende Klimaschutzziele beratschlagt (BROUNS et al. 2004). Dessen ungeachtet muss nach dem Kyoto-Protokoll noch in diesem Jahr mit der Besprechung neuer, langfristiger Klimaschutzziele begonnen werden (UN 1997). In der Studie "International Climate Effects beyond 2012: A survey of approaches" (BODANSKY et al. 2004) wird auf die Vielzahl der Ansätze von globalen Klimaschutzzielen eingegangen. Auf europäischer Ebene wurde u. a. durch eine Informationsplattformund ein Diskussionsforum mit der Meinungsbildung und -befragung zu diesemThema begonnen (EU 2005a, EU 2005b). In Deutschland wurde die Studie "Optionsfor the second commitment period of the Kyoto Protocol" veröffentlicht, welche sich mit demselben Thema beschäftigt (HÖHNE et al. 2005). Die Literatur sowohl zum Thema "Langfristige Klimaschutzziele" als auch "Emissionshandel" ist sehr umfassend. Aus diesem Grund können an dieser Stelle lediglich einige Beispiele erwähnt werden.Der Emissionshandel "gilt grundsätzlich als effizientes Instrument, um ein vorgegebenes Reduktionsziel kostenminimal zu erreichen" (KLEMMER et al. 2002). Praktische Anwendung fand er bis jetzt nur im regionalen Bereich z. B. im RECLAIM-Projekt in Kalifornien und im nationalen Bereich wie in Dänemark und Großbritannien (MEZ und PIENING 2000).

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The Magic Detective. Peter Grant ("Rivers of Lo...
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Bachelor Thesis from the year 2014 in the subject English Language and Literature Studies - Literature, grade: 2,1, University of Bonn (Institut für Anglistik, Amerikanistik und Keltologie), language: English, abstract: This paper foremost deals with the question in which ways the magic detective Peter Grant is differentiated from the non-magic detective, that is to say Sherlock Holmes, and in which ways the world of the protagonist is modified by the supernatural. Representatives for the two different approaches will be "A Scandal in Bohemia" (first published in 1891) as well as "A Study in Scarlet" (first published in 1887) by Arthur Conan Doyle and Ben Aaronovitch's "Rivers of London". Even though there are many iconic detectives that could have served the purpose, Sherlock Holmes was chosen as he is something like a patron saint of detective fiction. Priestman states on that matter that "Sir Arthur Conan Doyle's Sherlock Holmes is the supreme 'character' of nineteenth-century detective fiction" (Detective Fiction 74). "A Scandal in Bohemia" was chosen here as it features a female culprit and it will be interesting to set the female role as presented in the short story against the one in the more recent novel by Aaronovitch. However, when referring to Sherlock Holmes, "A Study in Scarlet" will also be accounted for as this is the story where Watson first meets the legendary sleuth and thus the reader is described a lot of mannerisms of his through the eyes of the narrator. Peter Grant's story was selected as there is barely another novel at the time which features the supernatural next to the criminal in such a striking pattern. This assumption was made due to the fact that Peter Grant is a wizard and a police constable at the same time. Therefore it will be interesting to explore how this fact influences him and the world he lives in and also the distinction between the Victorian and the postmodern approach.

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Energy Minimization Methods in Computer Vision ...
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Overthelastdecades,energyminimizationmethods havebecomeanestablished paradigm to resolve a variety of challenges in the ?elds of computer vision and pattern recognition. While traditional approaches to computer vision were often based on a heuristic sequence of processing steps and merely allowed very l- ited theoretical understanding of the respective methods, most state-of-the-art methods are nowadays based on the concept of computing solutions to a given problem by minimizing respective energies. This volume contains the papers presented at the 7th International Conf- ence on Energy Minimization Methods in Computer Vision and Pattern Rec- nition (EMMCVPR 2009), held at the University of Bonn, Germany, August 24 28, 2009. These papers demonstrate that energy minimization methods have become a mature ?eld of research spanning a broad range of areas from discrete graph theoretic approaches and Markov random ?elds to variational methods and partial di?erential equations. Application areas include image segmentation and tracking, shape optimization and registration, inpainting and image deno- ing, color and texture modeling, statistics and learning. Overall, we received 75 high-quality double-blind submissions. Based on the reviewer recommendations, 36paperswereselectedforpublication,18asoraland18asposterpresentations. Both oral and poster papers were attributed the same number of pages in the conference proceedings. Furthermore, we were delighted that three leading experts from the ?elds of computer vision and energy minimization, namely, Richard Hartley (C- berra, Australia), Joachim Weickert (Saarbruc ken, Germany) and Guillermo Sapiro(Minneapolis,USA)agreedtofurtherenrichtheconferencewithinspiring keynote lectures.

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Competence-based Vocational and Professional Ed...
222,56 € *
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This book presents a comprehensive overview of extant literature on competence-based vocational and professional education since the introduction of the competence concept in the 1950s. To structure the fi eld, the book distinguishes between three approaches to defi ning competence, based on 1.functional behaviourism, 2. integrated occupationalism, and 3. situated professionalism. It also distinguishes between two ways of operationalizing competence: 1. behaviour-oriented generic, and 2. task-oriented specifi c competence. Lastly, it identifi es three kinds of competencies, related to: 1. specific activities, 2. known jobs, and 3. the unknown future. Competence for the unknown future must receive more attention, as our world is rapidly evolving and there are many ' glocal ' challenges which call for innovation and a profound transformation of policies and practices. Th e book presents a range of diff erent approaches to competence-based education, and demonstrates that competencebased education is a worldwide innovation, which is institutionalized in various ways. It presents the major theories and policies, specifi c components of educational systems, such as recognition, accreditation, modelling and assessment, and developments in discipline-oriented and transversal competence domains. Th e book concludes by synthesizing the diff erent perspectives with the intention to contribute to further improving vocational and professional education policy and practice.Joao Santos, Deputy Head of Unit C5, Vocational Training and Adult Education, Directorate General for Employment, Social Aff airs and Inclusion, European Commission: "This comprehensive work on competence-based education led by Martin Mulder, provides an excellent and timely contribution to the current debate on a New Skills Agenda for Europe, and the challenge of bridging the employment and education and training worlds closer together. Th is book will infl uence our work aimed at improving the relevance of vocational education to support initial and continuing vocational education and training policy and practice aimed at strengthening the key competencies for the 21st century."Prof. Dr. Reinhold Weiss, Deputy President and Head of the Research, Federal Institute for Vocational Education and Training (BIBB), Bonn, Germany: "This book illustrates that the idea and concept of competence is not only a buzzword in educational debates but key to innovative pedagogical thinking as well as educational practice."Prof. Dr. Johanna Lasonen, College of Education, University of South Florida, Tampa, USA:"Competence-based Vocational and Professional Education is one of the most important multi-disciplinary book in education and training. Th is path-breaking book off ers a timely, rich and global perspective on the fi eld. Th e book is a good resource for practitioners, policymakers and researchers."

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Advances in Automatic Differentiation
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The Fifth International Conference on Automatic Differentiation held from August 11 to 15, 2008 in Bonn, Germany, is the most recent one in a series that began in Breckenridge, USA, in 1991 and continued in Santa Fe, USA, in 1996, Nice, France, in 2000 and Chicago, USA, in 2004. The 31 papers included in these proceedings re?ect the state of the art in automatic differentiation (AD) with respect to theory, applications, and tool development. Overall, 53 authors from institutions in 9 countries contributed, demonstrating the worldwide acceptance of AD technology in computational science. Recently it was shown that the problem underlying AD is indeed NP-hard, f- mally proving the inherently challenging nature of this technology. So, most likely, no deterministic "silver bullet" polynomial algorithm can be devised that delivers optimum performance for general codes. In this context, the exploitation of doma- speci?c structural information is a driving issue in advancing practical AD tool and algorithm development. This trend is prominently re?ected in many of the pub- cations in this volume, not only in a better understanding of the interplay of AD and certain mathematical paradigms, but in particular in the use of hierarchical AD approaches that judiciously employ general AD techniques in application-speci?c - gorithmic harnesses. In this context, the understanding of structures such as sparsity of derivatives, or generalizations of this concept like scarcity, plays a critical role, in particular for higher derivative computations.

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Fundamentals of Computation Theory
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This volume is dedicated to the 15th Symposium on Fundamentals of Com- tation Theory FCT 2005, held in Lu beck, Germany, on August 17 20, 2005. The FCT symposium was established in 1977 as a biennial event for - searchers interested in all aspects of theoretical computer science, in particular in algorithms, complexity, and formal and logical methods. The previous FCT conferences were held in the following places: Poznan (Poland, 1977),Wendisch- Rietz (Germany, 1979), Szeged (Hungary, 1981), Borgholm (Sweden, 1983), Cottbus(Germany,1985),Kazan(Russia,1987),Szeged(Hungary,1989),Gosen- Berlin (Germany, 1991), Szeged (Hungary, 1993), Dresden (Germany, 1995), Krak ow (Poland, 1997), Iasi (Romania, 1999), Riga (Latvia, 2001) and Malmo (Sweden, 2003). The FCT conference seriesis coordinatedby a steering comm- tee. Its current members are B. Chlebus (Denver/Warsaw),Z. Esik (Szeged), M. Karpinski (Bonn), A. Lingas (Lund), M. Santha (Paris), E. Upfal (Providence) and I. Wegener (Dortmund). The call for papers for FCT 2005 sought contributions on original research in all aspects of theoretical computer science including design and analysis of algorithms, abstract data types, approximation algorithms, automata and formal languages, categorical and topological approaches, circuits, computational and structural complexity, circuit and proof theory, computational biology, com- tational geometry, computer systems theory, concurrency theory, cryptography, domain theory, distributed algorithms and computation, molecular computation, quantumcomputation and information, granular computation, probabilistic c- putation, learning theory, rewriting, semantics, logic in computer science, spe- ?cation, transformation and veri?cation, and algebraic aspects of computer s- ence.

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The Youth Experience Gap
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"The education to work transition of young people is key to a successful work-life and to fight youth unemployment. The book provides an impressive outline of the facts and convincing insights of the potential causes. This offers a large and broader audience help to adjust properly to achieve a better life."Klaus F. Zimmermann, IZA, Bonn, GermanyThis work points to the youth experience gap as a key concept to explain the meager employment opportunities and earnings many young people face.The transition from education to work remains a long dark tunnel around the world. However, this book shows that there are striking differences between countries: in Germany, the young people of today are no worse off than their adult counterparts, while in Southern European and Eastern European countries they fare 3 through 4 times worse.The current economic and financial crisis has further exacerbated the situation for young people in many advanced economies. Observers are divided as to the optimal design of youth employment policy. Liberalists believe that the market itself should address youth disadvantages. More flexible labor markets should also guarantee greater labor turnover, including temporary work, so as to allow young people to move from one job to the next until they accumulate the work experience they need to become more employable and find the right career. In contrast, other economists oppose approaches focusing on entry flexibility and temporary work, claiming that the former type helps only the most skilled and motivated target groups, while the latter only allows young people to gather generic, not job-specific work experience.

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