Die Zielgruppe Best Ager Ansatzpunkte Zur Zielgruppenspezifischen Ausrichtung Absatzpolitischer Instrumente Im Discountlebensmitteleinzelhandel


Die Zielgruppe Best Ager Ansatzpunkte Zur Zielgruppenspezifischen Ausrichtung Absatzpolitischer Instrumente Im Discountlebensmitteleinzelhandel
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Die Zielgruppe Best Ager Ansatzpunkte Zur Zielgruppenspezifischen Ausrichtung Absatzpolitischer Instrumente Im Discountlebensmitteleinzelhandel


Die Zielgruppe Best Ager Ansatzpunkte Zur Zielgruppenspezifischen Ausrichtung Absatzpolitischer Instrumente Im Discountlebensmitteleinzelhandel
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Author : Patrick Burkl
language : de
Publisher: GRIN Verlag
Release Date : 2008

Die Zielgruppe Best Ager Ansatzpunkte Zur Zielgruppenspezifischen Ausrichtung Absatzpolitischer Instrumente Im Discountlebensmitteleinzelhandel written by Patrick Burkl and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.


Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Offline-Marketing und Online-Marketing, Note: 2,5, Duale Hochschule Baden Württemberg Mosbach, Sprache: Deutsch, Abstract: Deutschland befindet sich wie viele andere Industrienationen in einem demografischen Wandel. Vor allem die Überalterung der Gesellschaft und der Rückgang der Geburten beschäftigt längst nicht nur staatliche Einrichtungen, die beispielsweise eine Problematik in den sozialen Sicherungssystemen erkennen, sondern zunehmend auch weitere Teile der Gesellschaft. Dazu zählt auch die wirtschaftliche Ebene. Unternehmen müssen sich sowohl den unternehmensinternen, als auch externen Auswirkungen des demografischen Wandels stellen, um rechtzeitig auf die Veränderung reagieren zu können. Nur so ist es ihnen möglich, sich auch zukünftig auf dem veränderten Markt zu behaupten. Der deutsche Lebensmitteleinzelhandel ist eine Branche mit hohem Wettbewerbs- und Verdrängungsdruck. Vor allem die klare Preispositionierung auf Seiten der Discounter hat die Wettbewerbsbedingungen in den letzten Jahren noch weiter verschärft. Der demografische Wandel in Deutschland stellt deshalb sämtliche Vertriebsformen im Lebensmitteleinzelhandel vor neue Herausforderungen. Schon in 15 Jahren wird die Generation der über 50-Jährigen die stärkste und dabei zugleich die kaufkräftigste Bevölkerungsgruppe in Deutschland darstellen. Die vorliegende Arbeit befasst sich deshalb mit dem Wachstumsmarkt der Zielgruppe 50+. Die heutige Generation der über 50-Jährigen gleicht früheren in keinster Weise. Während früher "Senioren" als potenziell senile Pflegefälle verstanden wurden, nehmen sie heute durch die gestiegene Lebenserwartung und medizinische Versorgung aktiv am Leben teil. Der negativ behaftete Begriff der "Senioren" ist längst überholt. Heute nimmt man diese Personengruppe vielmehr als so genannte "Best Ager" wahr. Auch das Marketing hat diese Zielgruppe der "Best Ager" erkannt. Bei Betrachtung der Marketingaktivitäten der Unternehmen



Ias 39 Accounting For Financial Instruments


Ias 39 Accounting For Financial Instruments
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Author : Kathinka Kurz
language : en
Publisher: GRIN Verlag
Release Date : 2004-10-12

Ias 39 Accounting For Financial Instruments written by Kathinka Kurz and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-12 with Business & Economics categories.


Diploma Thesis from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,0 (A), European School of Business Reutlingen (FH Reutlingen), language: English, abstract: Financial markets have developed extremely in volume and complexity in the last 20 years. International investments are booming, due to the general relaxation of capital controls and the increasing demand of international diversification by investors. Driven by these developments the use and variety of financial instruments has grown enormously. Risk management strategies that are crucial to business success can no longer be executed without the use of derivative instruments. Accounting standards have not kept pace with the dynamic development of financial markets and instruments. Concerns about proper accounting regulations for financial instruments, especially derivatives, have been sharpened by the publicity surrounding large derivative-instrument losses at several companies. Incidences like the breakdown of the Barings Bank and huge losses by the German Metallgesellschaft have captured the public‘s attention. One of the standard setters’ greatest challenges is to develop principles applicable to the full range of financial instruments and implement structures that will adapt to new products that will continue to develop. Considering these aspects, the focus of this paper is to illustrate how financial instruments are accounted for under the regulations of the International Accounting Standard (IAS) 39. It refers to the latest version, “Revised IAS 39”, which was issued in December 2003 and has to be applied for the annual reporting period beginning on or after January 1. 2005. First, the general regulations of this standard are demonstrated followed by special hedge accounting regulations. An overall conclusion that points out critical issues of IAS 39 is provided at the end of the paper. IAS 39 is highly complex and one of the most criticized International Financial Reporting Standards (IFRS). In many cases, the adoption of IAS 39 will lead to significant changes compared to former accounting regulations applied. Therefore the paper is designed to provide a broad understanding of the standard and to facilitate its implementation.



Crowdfunding As A Financial Instrument For Startups


Crowdfunding As A Financial Instrument For Startups
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Author : Steven Wolf
language : en
Publisher: GRIN Verlag
Release Date : 2015-09-04

Crowdfunding As A Financial Instrument For Startups written by Steven Wolf and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-04 with Business & Economics categories.


Seminar paper from the year 2015 in the subject Business economics - Investment and Finance, grade: 1,3, The FOM University of Applied Sciences, Hamburg, language: English, abstract: In the past years the number of startups increased continuously. Often it is the case that a startup doesn’t have the financial power to realize a business and if an investor or a financial institute refuses to support the startup many good ideas can fail already at the beginning. Therefore it is necessary for startups to find new ways for financing the business ideas. Crowdfunding is one method for financing and investing which nowadays reaches a high popularity and growth among innovative people, groups and companies. To get a better understanding of the whole context this term paper investigates the different perspectives and actors of crowdfunding to give an answer to the actual aim. The aim is to analyze whether crowdfunding is an appropriate way of gaining funds for startups or not. In the first part the theoretical information is provided. This includes definitions and differentiations of used basic terms like crowdfunding and crowdinvesting as well as the different forms of crowdfunding. Also in the same part the functionality and the historical development of crowdfunding will be shown. In chapter 3 the actors of crowdfunding – the startups, the investors and the platforms – will be described. This part will focus on the different reasons, aims and other important aspects for each of the actors. An overview of advantages and risks for startups and investors will be given in the fourth chapter. To have a better impression about the different crowdfunding forms, levels and scales, the fifth chapter will show some examples of successful crowdfunding campaigns. Based on all researched and derived information, the last chapter will give a summary and conclusion to the aim of this term paper.