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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

Vrouemisdadiger : 'n ondersoek na die persepsies van 'n groep inwoners van Pretoria

Munnik, Engela Elizabeth 06 1900 (has links)
Text in Afrikaans / Vrouemisdaad is 'n komplekse sosiale verskynsel. 'n Aspek van vrouemisdaad wat in die onderhawige proef skrif ondersoek word, is om aan die hand van bestaande teoriee te probeer verklaar waarom vroue soveel minder misdaad as mans pleeg. Ten einde antwoorde op die vraag te vind, is 'n kwantitatiewe ondersoek na die gemeenskap se houding rakende die vrouemisdadiger en 'n kwalitatiewe ontleding van die beskikbare literatuur gedoen. 'n Intensiewe verkennende studie van die beskikbare literatuur het getoon dat die gemeenskap, navorsers en akademici bepaalde persepsies huldig oor die vrouemisdadiger wat nie altyd met die werklike beeld strook nie. Alhoewel die getalle van vrouemisdadigers deur die jare toegeneem het, het die tipe misdade wat vroue pleeg weinig verander en die omvang van vrouemisdaad proporsioneel tot die bevolking dieselfde gebly. Geen enkele teorie of benadering op sigself bied 'n algemene verklaring vir die verskynsel van vrouemisdaad nie; dit kan hoogstens as gedeeltelike verklaring dien. 'n Algemene verklaringsmodel vir vrouemisdaad is egter opgestel wat terselfdertyd as samevatting van die geselekteerde teoriee dien. Met behulp van die argivale metode is 'n profiel van die gekommitteerde vrouemisdadiger saamgestel om 'n basiese kennissisteem van die vrouemisdadiger daar te stel. Statisties beduidende verbande is gevind tussen die karakteristieke van die blanke gekommitteerde vrouemisdadiger se huwelikstaat, aantal kinders en bedrog. Die kwantitatiewe ondersoek bestaan uit die ontleding van 516 respondente se persepsies oor die vrouemisdadiger. Uit die resultate van verskeie statistiese tegnieke blyk dit dat die ondersoekgroep, wat blanke respondente van vier voorstede uit struktuurstreekplansel 22 van Pretoria verteenwoordig, bepaalde persepsies en opvattings aangaande die vrouemisdadiger het. Die persepsiemeting het aan die lig gebring dat daar verskille in persepsies bestaan oor die vrouemisdadiger en vrouemisdaad in die blanke gemeenskap bestaan. Hierdie persepsies stem nie ooreen met die beeld wat blyk uit die onderhawige navorsing nie. Statisties beduidende verskille in persepsies tussen manlike en vroulike respondente van die ondersoekgroep is ook gevind. Daar bestaan verder statisties beduidende verskille tussen respondente van verskillende voorstede, onderwyspeile, taalgroepe, en ouderdomsgroepe. / It can be said that female crime is a complex phenomenon. An aspect of female crime that is investigated in this thesis is to explain, with reference to existing theories, why women commit fewer crimes than men. In an attempt to answer this question, a quantitative investigation regarding the attitude of society towards the female criminal as well as a qualitative study of the available literature, was conducted. An intensive exploratory study on female crime indicated that and academics have a certain of the available the community, perception of literature researchers the female criminal which does not always correspond with the facts. Although the number of female criminals has increased through the years the extent of female crime, proportionally to the population size, has remained constant, and the type of crime committed by women has remained relatively unchanged. It seems clear that no single theory or approach can explain female crime, it can at best give a partial explanation. An integrated explanation model for female crime has been compiled which simultaneously serves as a summary of selected theories. By means of the archival research method a profile of the female prisoner was compiled, to be used as a basis for the researcher's scientific knowledge of this phenomenon. Statistically significant relations were found to exist between the characteristics of the white female prisoner's marital status, number of children and fraud. The quantitative investigation consisted of an analysis of the responses of 516 respondents on an attitude scale. The results of various statistical techniques show that the research group, which represents respondents fr6m four suburbs from structure plan cell 22 of Pretoria, reveals certain attitudes and beliefs about the female criminal. This attitude measurement indicated that differences in perceptions regarding the female in the white community do criminal and female exist. Furthermore crime these perceptions do not correlate on the female criminal in with the information gathered this research. Statistically significant differences in attitude were found between male and female respondents, respondents from the different suburbs, with different qualifications, of different language groups, and of different age groups. / Sociology / D. Lit. et Phil. (Kriminologie)
92

Literatura pro děti a mládež jako inspirační zdroj v hodinách výtvarné výchovy / Literature for Children and Young People as an Inspirational Source on Art Lessons

NEUŽILOVÁ, Kateřina January 2012 (has links)
The presented qualifying thesis with the title ?Literature for Children and for Young People as an Inspirational Source on Art Lessons? deals with interdisciplinary relations of two branches of humanities: art and Czech language. Its theoretical part focuses on the characteristic of the middle school pupil from the point of view of psychology as well as from the point of view of reading and artistic skills. Practical part of the thesis includes empirical research examining reading activities and leisure time of present-day young people. The results of the research probe were taken into account in the art project (thematic array) which is partly put into practice in the middle school.
93

On the stock market dependence with China characteristic information : empirical study and data analytics / L’étude de la relation entre l’information caractéristique de de la Chine et le marché boursier : étude empirique et analyse de données

He, Feng 14 September 2015 (has links)
Ce document met l'accent sur la caractéristique des informations de la Chine dans l'environnement complexe de l'information, à la recherche empirique sur la relation entre l'information caractéristique de la Chine avec le marché boursier, outre d'étudier le modèle de diffusion de l'information concernant les différentes caractéristiques de la Chine sur le marché boursier. Les deux données transversales et série temporelles sont appliquées en mesurant la dépendance à partir du micro-indicateur, et en outre au niveau macro d'étudier la dépendance liée au phénomène unique de la Chine . Dans l'étude du niveau micro, nous choisissons le lien politique comme le mode variable de l'information de la Chine. Nous avons découvert que différents liens politiques ont donné lieu à différentes performances de l'entreprise, ce qui affecte plus le rendement des actions à la fois sur le temps et l'échelle du rendement anormal. Dans les tests de la dépendance au niveau macro, nous introduisons l'approche copula empirique dans l'immobilier, le marché de l'or et des actions. Notre résultat a détecté la dépendance univariée parmi les trois marchés bien qu'ils soient deux à deux indépendants. Enfin, nous avions établi un marché immobilier et boursier artificiel pour analyser la réaction du marché boursier avec la politique de l'immobilier basé sur les caractéristiques de la Chine. Basé sur la recherche ci-dessus, nous concluons que la caractéristique des informations de la Chine a un effet sur le marché financier tant au niveau micro et macro, et canalisés entre eux. Ainsi, nous devons tenir en compte ces caractéristiques dans l'étude de l'analyse du marché financier de la Chine. / After recent financial crisis, financial asset clustered and fell together, although there was not significant dependent relationship detected in academic research. lt is an indisputable fact that the correlation and dependence between financial asset and market is far more beyond our current knowledge. On stock market studies, in the current "Big data" world, the complexity and wide variety information calls for research on the particular kind of information and its effect on the stock market. Thus, we could further study the relationship and dependence among financial asset to detect the information diffusion pattern in financial market. To achieve this objective, exiting data sources and analytics required to be improved. This paper focuses on the China characteristic information in the complex information environment, to empirically research on the relationship of China characteristic information with stock market, and further study information diffusion pattern regarding to different China characteristics in stock market. Both cross-seclional and time series data are applied with measuring dependence from micro indicators, and further studied the on the macro level dependence related to China unique phenomenon. ln micro level study, we choose political connection as information which is particular China pattern. By non-parametric analysis, we conclude different political connections resulted in different stock performance. Then we considered stock analyst recommendations as aggregated information proxy, applying event study to test the stock reaction to information controlling for political connection and ratings. We discovered that different political connection affect stock retum both on the lime and scale of abnormal return. ln testing for macro level dependence, we introduce empirical copula approach with stock, real estate and gold market. Our result detected univariate dependence among the three market although they are pairwise independent. Finally, we constructed an agent-based artificial stock and housing market to test the stock market reaction with housing market policy based on China characteristics. Based on the above research, we conclude that China characteristic information do have effect on the financial market from both micro and macro level, and channeled between them. Thus, we need to consider these characteristic in studying China financial market issue.
94

從實證觀點探討我國敵意併購之法制 / Regulating Hostile Takeovers in Taiwan : From an Empirical Study

陳思穎, Chen, Szu-Yin Unknown Date (has links)
全球併購浪潮下,敵意併購向來是併購議題中備受矚目的焦點,許多國家均針對敵意併購設有明確的法規範,而我國自2002年通過企業併購法以來,已歷經十五年,在敵意併購相關法制的建構上卻顯有不足,導致實務上面臨許多問題。蓋我國近年來引發高度關注的敵意併購案件,幾乎皆以失敗收場,且雙方攻擊防禦的過程中往往演變為經營權惡鬥,不僅兩敗俱傷,亦使公司及股東利益蒙受損失。 有鑑於前述情況,本文擬從實證觀點探討我國企業環境與文化脈絡對於敵意併購之影響,並透過國內曾發生過的案例、主管機關的態度與法院見解,對我國現行法制進行反思。另外,本文亦藉由美國、英國、德國、歐盟和日本之比較法研究,從目標公司採行防禦措施之相關規範、對於股東之資訊揭露以及少數股東權益保障等面向,討論出可能且適合用於我國之規範方向,以作為建構我國敵意併購法制之參考。 / In the wave of global mergers and acquisitions, hostile takeover has long been a focal point on the issues relating to mergers and acquisitions. Many countries have already built up more transparent regulatory regimes specifically for hostile takeover activities. However, since Taiwan promulgated the Business Mergers and Acquisitions Act in 2002, the relevant laws and regulations were not sufficient to govern hostile takeover activities during the past fifteen years and a number of issues arose in practice. In recent years, the well-known hostile takeover cases in Taiwan all ended up in failure. The actions taken by the party initiating hostile takeover and the target company often led to corporate control contests, making both parties and the shareholders suffer losses. This thesis examines the influences of Taiwanese culture and corporate environment on hostile takeover. It also marks the deficiencies of the current regulatory regime in Taiwan by reviewing the hostile takeover cases, the opinions of the competent authority and the judicial judgements. In addition, this thesis introduces the legislations of the United States, England, Germany, European Union, and Japan on anti-takeover tactics, information disclosure as well as the protection of minority shareholders’ rights and interests. The thesis then analyzes whether these legal systems are suitable as a reference for Taiwan to establish relevant laws and regulations in the future.
95

Sermon forms as a dimension of communication in the current worship context in the South Korean Churches

Hwang, Jong-Seog 06 June 2005 (has links)
The main question this dissertation addresses is which sermon forms are the most befitting for effective and communicative preaching within the context of the Korean church. The background to this question being the fact that most of the Korean sermons are structured according to the traditional method, namely a three-point sermon structure. It seems that no real analysis has been made of the hearers, as well as the different styles of worship being encountered in the Korean church. This leads to the fact that sermons (sermon forms) are structured in such a manner that the hearers are unable to follow either the sermon’s content or the sermon’s movements. This results in the preacher experiencing a lack of communication during his/her preaching/sermons. Before climbing on the pulpit all preachers should pay attention to creative sermon forms and styles, in order to be conducive to effective communication. This study deals with four main focus areas. Firstly, it is necessary to study different sermon forms and also to undertake a comparative analysis of the historical development of sermon forms in the South Korean Churches (SKC) and in US churches. In South Korea the sermon form has a more traditional feature, which is still present up till today in the local SKCs. Secondly, the preacher should be able to construct as well as use two different approaches in order to promote the most effective and communicative sermon: (1) induction, deduction and interduction, (2) analysis of the hearers within their present context. Thirdly, in this thesis five sermon forms have been discussed: (1) topical form, (2) textual sermon form, (3) expository sermon form, (4) narrative sermon form, (5) homily sermon form. Having discussed these forms, the aim was then to find a more useful and suitable sermon form. The choice was eventually made in favour of the multi-sermon form: multi-topical, multi-textual, multi-expository, multi-narrative and multi-homily sermon form. Fourthly, the preacher must be acquainted with the characteristics of the current worship patterns of the hearers attending the service: (1) dawn worship, (2) Wednesday evening worship, (3) Friday evening worship, (4) Sunday morning worship, (5) Sunday evening worship. / Thesis (PhD (Practical Theology))--University of Pretoria, 2006. / Practical Theology / unrestricted
96

Gemeentebou en die begeleiding van rouprosesse in ‘n konteks van omvattende verandering (stemme uit drie gemeentes van die NG Kerk se noordelike sinode) (Afrikaans)

Boshoff, W.S. (Willem Sterrenberg), 1958- 06 October 2011 (has links)
This study examines the impact of rapid and multi-faceted change (both domestically and inter-nationally over the past four decades) on the Dutch Reformed Church. 2 February 1990 is taken as a water shed date in the history of South-Africa: a speech in parliament of former president FW de Klerk put South-Africa on a course of fundamental change in all spheres of society. The research problem deals with loss the Afrikaans community experiences as a result of societal change. The result of change and loss is long-lasting, collective grief. Grief is defined as the nor-mal, spontaneous reaction to change and loss. Unresolved grief and nostalgia saps a lot of energy and tends to turn a congregation’s attention to itself, thereby contradicting the sound reformed ecclesiology. There is no appropriate practical theological theory to help congregations address unresolved grief. Change, loss and grief are made focus points for theological reflection and empirical study. The guiding hypothesis states that efforts to build up the local church are more likely to succeed, once the “black holes” of unaddressed grief have been dealt with by a collective and on-going process of mourning. Mourning is defined as an intentional and courageous process of letting go of different losses. It is hard work, but the result of deliberate mourning is growth – and eventually a more appropriate, new identity. Unresolved grief causes congregations to get stuck in survival mode, in stead of reaching out to the nations with the gospel of Jesus Christ. Mourning is an antidote (Hamman 2005:35). The research model of G Heitink (1993) is employed to generate fresh practical theological thinking on the research problem: that congregations fail to live according to their missional identity. The hermeneutical cycle explores the “new” practical theology in the framework of a post-Einstein epistemology, as well as the theory of building up the local church in the framework of an ecosystemic meta-theory. The hermeneutical cycle is concluded with the study of contemporary theories of loss, grief and mourning. The empirical cycle reports the results of a qualitative empirical study in three local congregations of the Northern Synod of the Dutch Reformed Church. A rich description is given of 31 respondents’ experience of loss and grief in the new South-Africa. It is established that unresolved grief indeed impacts negatively on efforts to build up the local church. The strategic cycle searches for practical theological wisdom and for a theory that can guide congregations to more productive responses to change and loss. The research boils down to twelve strategic suggestions for local congregations on how to make collective mourning a normal and on-going part of their ministry. The study concludes with the hypothesis that practical theology can serve the church by developing a theory that integrates intentional mourning and grief work as a necessary and normal aspect of ministry. / Thesis (PhD)--University of Pretoria, 2011. / Practical Theology / unrestricted
97

Developing a requirements architecting method for the requirement screening process in the Very Large-Scale Requirements Engineering Context

Aaramaa, S. (Sanja) 21 November 2017 (has links)
Abstract Requirements engineering (RE) is an important process in systems development. This research was carried out in the context of Very Large-Scale Requirements Engineering (VLSRE) within the scope of a requirement screening (RS) process. The RS process is defined as a front-end process for screening incoming requests, which are received in a constant flow. The goal of the RS process is to efficiently identify the most promising requests for further analysis, development and implementation while filtering out non-valuable ones as early as possible. The objective of this study was to understand the challenges related to the RS process and develop solutions to address those challenges. A qualitative research approach was utilised to achieve the research goals. The overall research process follows an action research method, in which each action research cycle includes at least one individually defined and executed case study. Action research and case studies are research methods that are well suited to studying real-life phenomena in their natural settings. This research was carried out in two case companies in the information and communication technology domain. Data from 45 interviews were analysed for preparing publications I–V, which are included in this thesis. In addition, during the longitudinal action research study described in this thesis, data from 26 interviews and 132 workshops were utilised to develop solutions for the RS process, which is an industrial implementation of the VLSRE process. The conducted action research contributes to the field of software engineering, in which such research efforts are currently lacking. This research has identified a number of significant challenges that different stakeholders face related to requirements processing and decision making in the VLSRE context. Examples of these challenges are the great number of incoming requirements, the lack of information for decision making and the feasibility of utilised tools. To address the identified challenges, a requirements architecting method was developed. The method includes a dynamic requirement template, which gathers structured information content for eliciting requests, documenting and communicating requirements and forming features while considering the needs of different stakeholders. The method was piloted, validated and deployed in industry. / Tiivistelmä Tutkimus toteutettiin laajamittaisen vaatimusmäärittelyprosessin kontekstissa keskittyen vaatimusten seulontaprosessiin. Vaatimusten seulontaprosessi määritellään tuotekehityksen alkuvaiheen prosessiksi, jossa käsitellään jatkuvana vuona tulevia kehityspyyntöjä. Vaatimusten seulontaprosessissa pyritään tunnistamaan tehokkaasti lupaavimmat pyynnöt jatkoanalyysiä, tuotekehitystä ja toteutusta ajatellen sekä suodattamaan pois niin aikaisessa vaiheessa, kun mahdollista ne pyynnöt, joilla ei ole arvontuotto-odotuksia. Tutkimuksen tavoite oli ymmärtää haasteita, jotka liittyvät vaatimusten seulontaprosessiin sekä kehittää ratkaisuja näihin haasteisiin. Tutkimuksessa käytettiin laadullisen tutkimuksen menetelmiä. Kokonaisuutena tutkimusprosessi noudattaa toimintatutkimuksen periaatteita siten, että jokainen sykli tai sen vaihe sisältää yhden tai useamman itsenäisesti määritellyn tapaustutkimuksen suunnittelun ja läpiviennin. Valitut tutkimusmenetelmät soveltuvat hyvin tilanteisiin, joissa tutkimuskohteina ovat reaalimaailman ilmiöt niiden luonnollisissa ympäristöissä havainnoituina. Tutkimusaineisto kerättiin kahdesta informaatio- ja kommunikaatioteknologia-alan kohdeorganisaatiosta. Väitöskirjaan sisällytettyihin julkaisuihin I-V on analysoitu 45 haastattelun aineisto. Näiden lisäksi väitöskirjassa kuvatun pitkäkestoisen toimintatutkimuksen aikana hyödynnettiin 26 haastattelun ja 132 työpajan aineistoa kehitettäessä ratkaisuja vaatimusten seulontaprosessin haasteisiin. Vaatimusten seulontaprosessi on laajamittaisen vaatimusmäärittelyprosessin teollinen toteutus. Tutkimuksessa tunnistettiin useita merkittäviä haasteta, joita eri sidosryhmillä on liittyen vaatimusten seulontaprosessiin ja päätöksentekoon laajamittaisessa vaatimusmäärittelyprosessissa. Vaatimusten suuri määrä, päätöksentekoon tarvittavan tiedon puute ja käytössä olevien työkalujen soveltumattomuus ovat esimerkkejä tunnistetuista haasteista. Ratkaisuna haasteisiin kehitettiin vaatimusten seulonta- ja analyysimenetelmä. Kehitetty menetelmä sisältää dynaamisen vaatimusdokumentin, jonka avulla voidaan kerätä kehityspyyntöjen tietosisältö jäsennellysti, dokumentoida ja kommunikoida vaatimukset sekä muodostaa niistä tuotteisiin toteutettavia ominaisuuksia ottaen huomioon eri sidosryhmien tarpeet. Kehitetty menetelmä on koestettu, validoitu ja soveltuvin osin otettu käyttöön teollisuudessa.
98

Hodnocení ve výtvarné výchově z pohledu žáků prvního stupně ZŠ - empirická výzkumná sonda / Assessment in the art education point of view pupils in the primary school - empirical research probe

Švehlová, Lucie January 2013 (has links)
The theoretical part of the thesis contains information about the assessment and the specific method of assessment in the art education. The research part is divided into preliminary research and three stages of research - the interview, the observation and questionnaire own experiment and subsequent questioning. In these stages of research I have found information on the experiences and attitudes to assessment in the art education, but also on the whole subject of the art education. The survey was conducted in one class mainstream primary school in a small town in the South Bohemian Region. The work provides interesting information about the current view of pupils and their teachers on the art education and its assessment . The results suggest the need for pupils to be assessed, especially classified and the ability of students to use assessment criteria. Research findings may contribute to the debate regarding the evaluation in art education. They are also useful for the preparation of training teachers in the primary education, improving teaching and can be the basis for more extensive research investigations.
99

Současné trendy ve vzdělávání a jejich aplikace v kvalifikačním studiu učitelů angličtiny / Current trends in education and their application in lifelong education of English teachers

Dvořák, Bohuslav January 2019 (has links)
This dissertation thesis deals with lifelong education, specifically a programme provided by the Department of English Language and Literature at Charles University, Prague. The thesis is divided into two parts: theoretical and research. In the theoretical part, the theoretical basis of lifelong education is analysed, as well as trends in selected aspects of it. In the research part, data about appropriate programmes from other European countries as well as curricula from other universities and colleges in the Czech Republic and from abroad are analysed. The results of the pilot stage, the questionnaire distributed among the successful participants of the lifelong education programme, which are followed by semi-structured interviews, are presented and compared. In addition, semi-structured interviews were conducted with the teachers teaching in this programme. Content analysis is used to process, compare and interpret the collected data with regard to the programme in question and to the aims of the thesis. The main aims of the dissertation thesis are to find out how similar programmes are structured in the Czech Republic and abroad, what expectations the participants had before starting the programme at Charles University and the extent to which they were met, and whether or not they regard the...
100

Entwicklung des deutschen Factoring-Marktes

Domnowsky, Christian 27 April 2020 (has links)
Im ersten Abschnitt der Arbeit werden, neben dem grundlegenden Ablauf, die unterschiedlichen Factoring-Formen und Funktionen erläutert. Es erfolgt eine Abgrenzung zu anderen kurzfristigen Finanzierungsformen. Für diese Arbeit wurden Geschäftszahlen der Jahre 2008 bis 2018 von 106 Factoring-Unternehmen über die elektronische Ausgabe des Bundesanzeigers erhoben. In dem darauffolgenden Abschnitt erfolgt die Arbeit mit den empirischen Daten. Die Daten werden diskutiert, aufbereitet und anschließend ausgewertet. Es werden Entwicklungen am Arbeitsmarkt und der Gesamtwirtschaft beobachtet und im letzten Abschnitt der Arbeit die aktuellen Entwicklungen der Fintechs betrachtet. Dabei wird der Begriff „Fintech“ zunächst definiert und die Unterschiede zu klassischen Geschäftsmodellen kritisch analysiert. Abschließend erfolgt eine Zusammenfassung der Ergebnisse.:1 Einleitung 2 Definition und Abgrenzung des Factorings 2.1 Definition und Formen des Factorings 2.2 Bedeutung und Funktionen des Factorings 2.3 Alternative kurzfristige Finanzierungen und deren Kosten 3. Entwicklung des Factoring-Marktes in Deutschland 3.1 Erhebung und Herkunft der Daten 3.1.1 Statistische Beurteilung – Qualität der Daten 3.1.2 Regression – Schätzen fehlender Werte 3.1.3 Interpretation der Daten 3.2 Einteilung der Unternehmen 3.2.1 Nach Unternehmensgröße laut HGB 3.2.2 Nach Rechtsform 3.2.3 Nach Standort 3.2.4 Nach Gründungsdatum 3.2.5 Nach Wirtschaftsbranche der Factoring-Kunden 3.3 Positionen der Gewinn- und Verlustrechnung 3.3.1 Zinserträge / Provisionserträge 3.3.2 Zinsaufwendungen / Provisionsaufwendungen 3.3.3 Allgemeine Verwaltungsaufwendungen 3.3.4 Wertberichtigungen auf Forderungen 3.3.5 Sonstige Gewinn- und Verlustrechnungspositionen 3.3.6 Ergebnis aus normaler Geschäftstätigkeit 3.4 Positionen der Bilanz 3.4.1 Forderungen und Verbindlichkeiten 3.4.2 Sonstige aktive Bilanzposten 3.4.3 Eigenkapital 3.4.4 Sonstige passive Bilanzpositionen 3.5 Arbeitsmarkt / Anzahl der Mitarbeiter 3.6 Entwicklung der Factoring-Quoten, Kundenzahlen 3.7 Historische Entwicklung und regulatorische Einflüsse 4 Entwicklungen in der Fintech-Branche 4.1 Definition von Fintechs 4.2 Dienstleistungsunterschiede zu klassischen Factoring-Anbietern 4.3 Börse für Factoring 4.4 Kritische Auseinandersetzung 5 Zukünftige Entwicklung 6 Fazit / This bachelor thesis evaluates the development of the german factoring market between the years 2008 and 2018. For the evaluation key figures of annual financial statements, employment market and the factoring branch in general are compared between 164 factoring companies.The thesis also discusses the latest innovation of fintechs and draws a comparison to traditional factoring companies. In conclusion, the results clearly show a growth of the industry within the evaluation period.:1 Einleitung 2 Definition und Abgrenzung des Factorings 2.1 Definition und Formen des Factorings 2.2 Bedeutung und Funktionen des Factorings 2.3 Alternative kurzfristige Finanzierungen und deren Kosten 3. Entwicklung des Factoring-Marktes in Deutschland 3.1 Erhebung und Herkunft der Daten 3.1.1 Statistische Beurteilung – Qualität der Daten 3.1.2 Regression – Schätzen fehlender Werte 3.1.3 Interpretation der Daten 3.2 Einteilung der Unternehmen 3.2.1 Nach Unternehmensgröße laut HGB 3.2.2 Nach Rechtsform 3.2.3 Nach Standort 3.2.4 Nach Gründungsdatum 3.2.5 Nach Wirtschaftsbranche der Factoring-Kunden 3.3 Positionen der Gewinn- und Verlustrechnung 3.3.1 Zinserträge / Provisionserträge 3.3.2 Zinsaufwendungen / Provisionsaufwendungen 3.3.3 Allgemeine Verwaltungsaufwendungen 3.3.4 Wertberichtigungen auf Forderungen 3.3.5 Sonstige Gewinn- und Verlustrechnungspositionen 3.3.6 Ergebnis aus normaler Geschäftstätigkeit 3.4 Positionen der Bilanz 3.4.1 Forderungen und Verbindlichkeiten 3.4.2 Sonstige aktive Bilanzposten 3.4.3 Eigenkapital 3.4.4 Sonstige passive Bilanzpositionen 3.5 Arbeitsmarkt / Anzahl der Mitarbeiter 3.6 Entwicklung der Factoring-Quoten, Kundenzahlen 3.7 Historische Entwicklung und regulatorische Einflüsse 4 Entwicklungen in der Fintech-Branche 4.1 Definition von Fintechs 4.2 Dienstleistungsunterschiede zu klassischen Factoring-Anbietern 4.3 Börse für Factoring 4.4 Kritische Auseinandersetzung 5 Zukünftige Entwicklung 6 Fazit

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