The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.

The subject of this Master’s thesis is to define of the enterprise’s business aim and apply it to concrete business plan. The first part of this thesis concludes an entry to the sector of small and midle-sized enterprises; there are definitions of specific attributes of these enterprises, their advantages and disadvantages, and their importance for an economy and the procedure of processing the business plan. In practical part are applied theoretical findings including important analysis and calculations supporting defined goal. Thesis includes proposal for development of the company based on specific advantages and suppresed the most significant threats.

Syfte: Syftet är att redovisa den nuvarande verkligheten av mellanstora konsertarrangörer i Stockholm Stad. Genom en analys av intressenter, nätverk och omvärldsfaktorer som kan påverka organisationen så vill vi tillföra en bredare förståelse av hur de samverkar med en utvecklande miljö.  Metod: Vår metod är aktör-nätverksteorin, där empirin har framtagits via semistrukturerade intervjuer och insamling av källkritiskt utvald sekundär data.  Sammanfattning: Mellanstora konsertarrangörer i Stockholm ingår i ett flertal olika nätverk, varav samtliga aktörer inom dessa nätverk har individuella intressen gentemot konsertarrangörens verksamhet. Nätverkens betydelse är väldigt stor för konsertarrangörerna då de organisationer som de samarbetar med har resurser som korrelerar med konsertarrangörens syfte; till exempel artister. Nätverken och dess aktörers intressen är dock dynamiska och föränderliga vilket problematiserar definieringen av dessa nätverk och intressenter. Detta beror på att konsertarrangörerna ständigt jobbar med att etablera och underhålla nätverk. Den omvärld som de mellanstora konsertarrangörerna ingår i har dessutom andra aktörer vars intresse ligger för Stockholms stads utveckling. Dessa intressen korrelerar inte alltid med konsertarrangörernas och på grund av den mångfald av intressen som stadens politiker och myndigheter behöver beakta skapas konflikter som i dagsläget skapat en väldigt aktuell debatt om Stockholms kulturliv. / Purpose: The purpose is to present a current view of the reality in being a middle sized concert organizer in Stockholm. By analyzing their stakeholders, network connections and external factors that can affect their organizations, we want to contribute with a broader understanding of how they cooperate in a environment that is constantly evolving.  Method: Our method for this essay is the actor-network-theory (ANT) in which we have chosen to collect our empiricism through semi structured interviews and secondary data with thoroughly criticised sources.  Summary: Middle sized concert organizers in Stockholm interacts in many different networks in which all of the included actors have individual interests in collaborations with the organizer. Working with networks is very important for the concert organizer because of the resources that is essential for the organizers purpose; artists is an good example. The networks and the different interests are difficult to define and map out because of the complexity that comes with their dynamics. They are dynamic because concert organizers are continuingly working with establishing new networks as well as maintaining the current ones. The environment that the midsized concert organizers are acting in also includes other actors in which the interests lies within the development of Stockholm. These interests doesn’t always correlate with the concert organizers. And because of the massive amount of interests that Stockholms politicians and other authorities have to take in consideration, conflicts are created. This is something that has led to a big debate about the culture development in Stockholm.

Magister Commercii - MCom / Motivated by the number of firms that migrate from the Alternative Exchange (AltX) to the JSE main board, this research undertakes to examine the role and the functions of the AltX and its contribution to the development of the small and medium-sized enterprises (SMMEs) in South Africa over the period from January 2004 to December 2015. This study seeks to explore the performance of the firms that have migrated from the AltX to the JSE main board, as well as the attributes that contribute to a successful migration. The study emerges by computing risk, return, risk-adjusted performance and liquidity statistics of the firms that migrated from the AltX to the JSE main board over the period of the research since their respective listings on the AltX. In the preliminary tests conducted in this study, the excess returns of the sample firms were regressed against the market risk premium using ALSI as the market proxy. It is discovered that the beta coefficients estimated by the regressions are statistically insignificant. This indicates that the firms listed on the AltX have insignificant correlation with the firms listed on the JSE main board. Therefore, the ALSI could not be used as a performance benchmark for the sample firms in this research. Subsequently, the research evaluates the market response before and after the announcement date and the actual migration date of the firms that have migrated from the AltX to the JSE main board. The reasons why this research investigates the impact of announcement and actual migration separately is due to the observation that the period between announcement date and migration date is usually more than a month and investors might have different reactions towards these two mentioned events. Moreover, this is the first research that has investigated the impact corporate reaction on both migration announcement date and the actual migration date of the firms from the AltX to the JSE main board. The results reveal that there are significant average abnormal returns and average abnormal turnovers reaction around migration announcement date/actual migration date. The findings suggest that both the migration announcement and actual migration of the firms from the AltX to the JSE main board have produced significant abnormal returns. Moreover, the research evaluates the performance of the firms that have migrated from the AltX to the JSE main board against their comparable peers. The performance evaluation is conducted in two folds. Firstly, the evaluation is conducted in order to assess the financial position of the AltX sample firms before their migration to the JSE main board. Secondly, the post migration performance evaluation is conducted in order to classify each of the sample firms either as a success or as a failure after their migration to the JSE main board. The results reveals that, out of 20 sample firms only 13 firms have been categorised as successful post their migration from the AltX to the JSE main board, while the remaining 7 firms are categorised as unsuccessful post migration. Finally, this research investigates the attributes that differentiate the AltX firms that are likely to be successful and those that are unlikely to be successful after their migration to the JSE main board. To achieve this, Multivariate Discriminant Analysis (MDA) model developed by Altman (1968) is employed. The results reveals that, the model is able to classify 90% of the original cases and 85% of the cross-validated cases perfectly. Moreover, the model has identified net profit margin, current ratio and return on capital invested as the most important financial ratios in distinguishing the successful firms from unsuccessful firms post migration from the AltX to the JSE main board. / 2021-04-30

Introduction: Vietnam is a developing country that has had rapid economic growth during the last 25-30 years. Alongside, the waste and pollution of the country has increased where both the economy and pollution is expected to grow even further in the upcoming years. Simultaneously is the challenge of protecting the environment, especially for businesses to take responsibility through implementing Corporate Social Responsibility (CSR) in their business. Furthermore, Small and Medium sized Enterprises (SMEs) make up 90% of the businesses in the world and therefore have great influence. CSR is well researched in developed countries, but the developing countries are as important in the work towards sustainable development, where specifically SMEs in developing countries are not as researched. Purpose: The purpose of this research is to explore the implementation of CSR activities of SMEs in Vietnam as a developing country. Research questions: How is CSR perceived by SMEs in Vietnam? How do SMEs in Vietnam engage in CSR activities? What are the reasons behind SMEs engagement in CSR activities in Vietnam? Methodology: The methodological approach of this research was based on a qualitative nature with an ontological perspective. Furthermore, the sample consisted of five SMEs in Vietnam and data was gathered through email-interviews. Conclusion: It was found that SMEs in Vietnam do have a somewhat clear perception of what CSR involves and that the SMEs engage in several CSR activities. Although, vague regulations and guidance from the government, alongside with scarce financial resources makes it more challenging for the SMEs in Vietnam to engage in CSR activities.

Der Mini-Guide wendet sich an Prozess- und Qualitätsmanagementverantwortliche in kleinen und mittleren Unternehmen, die eine Systematik suchen, mit einfachen Mitteln ihre Prozesse grafisch darzustellen, um in ihnen Verbesserungspotential zu erkennen. Der Modellierungsleitfaden im ersten Teil des Buches gibt dafür eine wertvolle Methodenhilfe. Die praktische Umsetzung wird mit Hilfe des Grafiktools MS Visio demonstriert. Es wurde dabei mit Standardeinstellungen (EPC-Shape) gearbeitet. Die Modellierungsmethodik kann damit auf sehr unkomplizierte Weise in einer Firma, die MS Visio installiert hat, genutzt werden. Der zweite Teil des Buches widmet sich dem Aufbau eines webbasierten Qualitätsinformationssystems, das die Arbeit von Teams an unterschiedlichen Standorten bei der Kommunikation, dem Dokumentenmanagement und dem Wissensmanagement unterstützt. Der Entwurf eines solchen Systems als webbasierte Kollaborationsplattform wurde auf Basis von MS Sharepoint WSS 3.0 prototypisch umgesetzt. Die dargestellten Inhalte sind Ergebnis eines von der Deutschen Forschungsgesellschaft (DFG) geförderten Projektes an der Fakultät für Maschinenbau der TU Chemnitz. Das Projekt hatte das Ziel, kleine und mittlere Unternehmen (KMU) bei der kooperativen Zusammenarbeit, insbesondere in Produktionsnetzwerken, zu unterstützen. Das aus erfahrenen Wissenschaftlern, Praktikern und Studenten zusammengesetzte Team des Instituts für Fertigungsmesstechnik und Qualitätssicherung (IFMQ) zeichnete im Projekt für das Thema Qualitätsmanagement (QM) und Qualitätsinformationssysteme (QIS) verantwortlich.

Development of microsized batteries plays an important role in the design of in-situ electrochemical investigation systems and portable/wearable electronics. This emerging field intimately correlates with the topics of rechargeable batteries, nanomaterials, on-chip microfabrication, flexibility with reliable mechanical properties etc. Among the various energy materials, conversion-type materials have been proposed as high-energy-density alternatives to traditional intercalation-based materials. However, these materials usually show complex reaction processes accompanied by multi-reaction intermediates, which poses a great challenge to understand the chemical mechanisms. Benefiting from the merits of microsized battery devices, we develop a novel strategy to investigate and then optimize the electrochemical performance of a specific conversion-type material: nickel-iron oxide (NFO). Subsequently, this kind of materials are employed for flexible minimized energy storage systems. Unlike traditional characterization methods based on slurry-coated electrodes, micro-platforms directly probe the intrinsic electrochemical properties of a single active material in real-time due to the elimination of other additives. In this thesis, we firstly design a micro-lithium batteries (MLBs), based on a single “Swiss-roll” microtubular nanomembrane electrode. This platform enables us to investigate the electrochemical mechanisms of electrode materials in lithium batteries by in-situ Raman spectroscopy, electrical conductivity measurements, and electrochemistry characterization. With this designed MLBs, we systematically studied NFO nanomembranes. Using in-situ Raman spectroscopy during the delithiation/lithiation process, we monitored the transition of the chemical component directly. Guided by our investigations of micro-batteries, composite NFO nanomembrane electrodes were fabricated and tested in coin cells, which showed an excellent rate performance: 440 mAh g-1 at a high rate of 20 A g-1 and a long-term stable cycling performance over 1600 cycles. One step further, a flexible energy storage micro-device is achieved using such optimized materials. We demonstrate a thin, lightweight, and flexible micro-full lithium-ion battery based on nickel-iron oxide with a high-rate performance and energy density that can be repeatedly bent to 180° without structural failure and performance loss. It delivers a stable output capacity of 140 mAh g-1 over 1000 charge/discharge cycles. Meanwhile, the excellent rate performance guarantees high energy output up to 255 W h kg-1 at a high power density of 12000 W kg-1 at the microscale.

The literature on export management and export behaviors conventionally analyze export as a general mode without distinguishing different options of choice. In the process of internationalization, small firms build up unique perceptions and pursuits of their international opportunities. Within different levels of internationalization, exporting firms also develop a different approach to the exploitation of capabilities and resources. The lack of resources and capabilities of small and medium enterprises is among the major obstacles for their internationalization. This research explores how firms develop capabilities and utilize external resources during their internationalization process. The study aims to answer the two main questions: What are the patterns of capabilities and resources utilization in SMEs export mode choices? How do these patterns explain the differentials in the export mode choices? Two phases of empirical investigation have been conducted, focusing on explaining the differentials of capabilities and network resources in different mode choices of export engagement. By applying a mixed method, the study ensures validity by using multiple sources of data. In the exploratory phase, three different groups of SMEs are investigated, including non-regular exporters, indirect exporters using independent agents, and regular direct exporters. The preliminary research phase examines essential patterns of dynamic capabilities and network resources that enable SMEs in different export modes. A series of semi-structured interviews were conducted with senior business managers, coming to the aid of drawing the research model and building up reliable constructs. In the findings, the thematic content analysis technique was used to generate important patterns and themes with the presence of quotes and evidence from the respondents. The analysis was in conjunction with the literature review with the aim of drafting the questionnaire survey. The confirmatory phase specifies insights and differences in the direct and indirect export mode choice. Outcomes from the non-parametric test show that direct exporters have a significantly greater endowment of dynamic capabilities and network resources than indirect exporters. This explicit evaluation of dynamic capabilities and network resources support firm decisions to choose between direct and indirect export mode or the combination of both. The results enrich the contextual understanding of the differentials in mode choices of export engagement, thus, contributing to the export management literature an empirical input of the SMEs participation in the global trade. The findings corroborate that researchers should not generalize SMEs internationalization export mode as a whole, given the significant differences between direct and indirect exporters. Understanding different mode choices of export, especially in their development of dynamic capabilities and utilization of network resources can help firms improve performance on their export journey. In the specific context of this study, it is strategically for small manufacturing exporters to select the appropriate entry mode. As overcome resource scarcity is vital for firms to succeed in coping with business risks and uncertainties in accessing foreign markets. Last but not least, the study also suggests some directions for future research in the internationalization process of small and medium enterprises.:TABLE OF CONTENTS ABBREVIATIONS LIST OF TABLES LIST OF FIGURES 1 INTRODUCTION 1 1.1 Research background 1 1.2 Research question 6 1.3 Structure of the thesis 8 2 VIETNAMESE ECONOMY AND THE MANUFACTURING INDUSTRY 11 2.1 Vietnam economic outlook 11 2.2 Description of manufacturing SMEs in Vietnam 13 2.2.1 SMEs definition 13 2.2.2 SMEs in manufacturing sector 14 2.2.3 Development characteristics during 2006-2015 16 2.3 International trade and export status of Vietnamese manufacturing SMEs 18 2.4 Vietnam government support policies to SMEs 23 2.5 Remaining challenges 25 3 LITERATURE REVIEW 32 3.1 Internationalization theories 32 3.1.1 The network theory 35 3.1.2 The transaction cost theory 36 3.1.3 The eclectic paradigm 37 3.1.4 The resource-based view 37 3.2 The internationalization process of SMEs 39 3.2.1 The Uppsala models (U-model) 39 3.2.2 The Innovation-related internationalization models (I-models) 42 3.2.3 The born-global phenomenon 44 3.3 International market expansion strategy and entry modes 46 3.3.1 International market expansion strategy 46 3.3.2 International market entry modes 47 3.3.3 Foreign market entry decisions 55 3.4 Proposed research model for further research on firm internationalization 56 3.4.1 Capabilities and resources as drivers of export 58 3.4.2 SMEs mode choice of export engagement 68 4 RESEARCH METHODS 73 4.1 Research strategy 73 4.1.1 Design rationale 74 4.1.2 Research process 78 4.2 Phase I: Qualitative research approach 80 4.2.1 Qualitative research design 80 4.2.2 Subject identification and sample 82 4.2.3 Instruments and interviews 82 4.2.4 Data analysis 86 4.3 Phase II: Quantitative research approach 88 4.3.1 Quantitative research design 88 4.3.2 Data preparation 90 4.3.3 Pre-testing 91 4.3.4 Survey instruments 92 4.3.5 Questionnaire design 95 4.3.6 Exploratory factor analysis 100 4.3.7 Reliability and validity test 108 4.3.8 Data analysis 111 5 RESULTS AND DISCUSSION 112 5.1 Results of Phase I 112 5.1.1 Code structure 112 5.1.2 Motivation to export 116 5.1.3 Frequencies of codes 119 5.1.4 Capabilities and Resources utilization in First-time export 123 5.1.5 Current Status of Capabilities and Resources utilization 133 5.1.6 Future importance of Capabilities and Resources utilization 142 5.1.7 Code relations 150 5.1.8 Most important patterns 150 5.1.9 Summary of Qualitative research results 153 5.2 Results of Phase II 165 5.2.1 Respondent profile 165 5.2.2 Results of the descriptive analyses 168 5.2.3 Results of the non-parametric tests 176 5.2.4 Summary of Quantitative research results 188 6 CONCLUSION 211 6.1 Implications for firms 214 6.2 Implications for policymakers 216 6.3 Limitations and direction for future research 217 REFERENCES 220 APPENDICES Appendix 1. Interview Guide for the Semi-structured Interview 242 Appendix 2. Survey in English version 243 Appendix 3. Code Hierarchy 247 Appendix 4. Zusammenfassung 250 Appendix 5. Lebenslauf 257 Appendix 6. Erklärung 260

Online-Kommunikation ist ein allgegenwärtiges Phänomen unseres digitalen Zeitalters. Soziale Netzwerke, Messenger-Programme und ähnliche Dienstleistungen begleiten uns alle im Alltag und werden von jungen Generationen als selbstverständlich hin- und in Anspruch genommen. Der Einzug der Moderne in kommunikative Abläufe sollte auch vor inner- und außerbetrieblichen Abläufen in Unternehmen nicht haltmachen. 2006 entwickelte McAfee sein Konzept ‚Enterprise 2.0‘. Darin beschreibt er den Einsatz von Web 2.0-Technologien in Betrieben. Seitdem versuchen Firmen sich diesem Idealbild anzunähern. Zur menschlichen Kommunikation gesellt sich zwischenzeitlich, neben Mensch-Maschine-Kommunikation, auch der intermaschinelle Informationsaustausch. ‚Internet der Dinge‘ und ‚Industrie 4.0‘ dominieren in Deutschland den Sprachgebrauch, wenn es um wirtschaftliche Belange geht. Besonders die produzierende deutsche Unternehmenslandschaft setzt große Hoffnung in den Einsatz und die Integration modernster Web-Technologien in ihre Logistik- und Produktionsprozesse. Das um den Menschen zentrierte Konzept von ‚Enterprise 2.0‘ scheint in den Hintergrund zu treten. Etwa Mitte 2014 tauchte ein neuer Begriff in den Suchmaschinenanfragen im Internet auf: ‚Digitale Transformation‘. Er scheint als Klammer zwischen allen oder zumindest vielen Konzepten rund um Web 2.0-Technologien und Sozialen Medien und deren Einsatz im Wirtschaftsleben zu fungieren. Darin eingebunden ist neben der technologischen, auch die kulturelle Komponente, die mit dem Einsatz solcher Werkzeuge einhergeht: Generationenwandel, Führungskonzepte, Technologien, Geschäftsmodellveränderungen. Diese als ‚disruptive Veränderungen‘ wahrgenommenen Ereignisse scheinen in nicht unerheblichem Maße unsere Diskussionen, privat und beruflich, stark zu beeinflussen. Die vorliegende Arbeit beschäftigt sich mit den Fragestellungen wie sich die Kommunikation und das Informationsmanagement in Unternehmen verändert sowie mit den digitalen Kenntnissen von Mitarbeitern im Umgang mit Online-Medien. Erst in den letzten beiden Jahren (2015 und 2016) werden vermehrt Studien und Veröffentlichungen publiziert, die sich mit diesen Themen beschäftigen. Wenn man einen genaueren Blick darauf wirft, dann muss aber festgestellt werden, dass es sich oftmals um Großunternehmen und Konzerne handelt, die als Beispiele genannt werden, z. B. Robert Bosch GmbH, Siemens AG, Axel Springer SE, Continental AG. Der für Deutschland wichtige Unter- und Mittelbau aus kleinen und mittelständischen (KMU) sowie Familienunternehmen scheint zu fehlen. Das ist der Grund, weshalb der Fokus dieser Dissertation auf der Beschäftigung mit den vorgenannten Veränderungen in Unternehmen aus diesen Bereichen liegt. Um ein schärferes Bild der Veränderungen hinsichtlich Kommunikation und Informationsmanagement in Unternehmen zu bekommen, wurde das Thema vom Autor mit einer explorativen Herangehensweise bearbeitet. Er führte eine quantitative Studie mit Auszubildenden und Studenten der Duale Hochschule (n = 438) durch, um deren Kommunikationsverhalten sowohl im privaten als auch im beruflichen Umfeld zu ermitteln. In einem zweiten Forschungsschritt fand eine ethnographische Feldbeobachtung in einem Familienunternehmen statt. Diese wurde mittels des Mixed-Methods-Ansatzes durchgeführt. Neben der Beobachtung erfolgte hier ebenfalls eine quantitative Studie mittels Fragebogenerhebung (n = 189). Die Dissertation liefert als Ergebnis einen Einblick in die ‚digitale Reife‘ von Unternehmen, die weder in ihrer Struktur, noch der Größe oder der Kapitalausstattung an oben genannte, medienpräsente Unternehmen heranreichen, aber zu denen gehören, die über 99 % der Unternehmen stellen und 60 % der Menschen in Deutschland beschäftigen.:Inhaltsverzeichnis i Abkürzungsverzeichnis iii Abbildungsverzeichnis v Tabellenverzeichnis viii Anlagenverzeichnis ix 1 Einleitung – Zielsetzung und Aufbau der Arbeit 1 2 Begriffliche Einordnung 8 2.1 Kommunikation im Unternehmenskontext 8 2.1.1 Grundsätzliches zur Unternehmenskommunikation 8 2.1.2 Interne Kommunikation 12 2.1.3 Enterprise 2.0 15 2.1.4 Externe Kommunikation 19 2.1.5 Online-Kommunikation als modernisierendes Element 21 2.2 Informationsmanagement 26 2.3 Unternehmen und ihre Abgrenzung untereinander 28 2.3.1 KMU vs. Großunternehmen 29 2.3.2 Sonderfall ‚Familienunternehmen‘ 31 2.4 Zusammenfassung von Kapitel 2 und Festlegungen 32 3 Web-2.0 Technologien im Unternehmenseinsatz 34 3.1 Technische und soziale Anforderungen an die Organisation 34 3.2 Digitalisierungsstrategien 38 3.2.1 Industrie 4.0 und das Internet der Dinge 38 3.2.2 Digitale Transformation 44 3.3 Zusammenfassung von Kapitel 3 und Festlegungen 46 4 Übernahme und Integration von Technologie und Verhaltensweisen 49 4.1 Organisationsforschung 49 4.1.1 Historische Entwicklung von Organisationstheorien 50 4.1.2 Handlungsfelder in Organisationen 54 4.2 Diffusionstheorie 58 4.3 Reifegradmodelle 63 4.4 Zusammenfassung von Kapitel 4 und Festlegungen 66 5 Forschungsfragen der Dissertation 69 5.1 Forschungsfrage 1 ‚Wandel von Kommunikation und Information‘ 69 5.2 Forschungsfrage 2 ‚Digitale Kenntnisse der Unternehmensmitarbeiter im Einsatz von Online-Medien‘ 71 6 Untersuchungsmethodik der Dissertation 73 6.1 Entwicklung des Forschungsdesigns 73 6.2 Forschungsteil 1: Analyse aktuell eingesetzter Web 2.0-Technologien 75 6.3 Forschungsteil 2: Feldexperiment in einer realen betrieblichen Umgebung 89 6.4 Zusammenfassung von Kapitel 6 und Festlegungen 103 7 Ergebnisdarstellung 107 7.1 Ergebnisse von Forschungsteil 1 109 7.2 Ergebnisse von Forschungsteil 2 136 8 Diskussion der Ergebnisse 175 8.1 Wie verändern sich Kommunikation und Information? 176 8.2 Sind neue Mitarbeiter notwendig, um Online-Medien einsetzen zu können? 187 8.3 Diskussion der Ergebnisse vor dem theoretischen Hintergrund 196 8.4 Potenzielle Fehler- und Optimierungsmöglichkeiten 207 8.5 Zusammenfassung – Forschungsfragen 209 9 Ausblick 212 Literaturverzeichnis 217 Internetverweise 232 Anlageverzeichnis 233 / Online communication is a ubiquitous phenomenon of our digital age. Often used by young generations as a matter of course, Social Networks, Messenger Programs and similar services accompany us all in everyday life. The advent of modernity in communicative processes should also not preclude the internal and external procedures in companies. In 2006, McAfee developed his concept ‘Enterprise 2.0’. He describes the use of Web 2.0 technologies within companies. Since then, many of them have been trying to approach this ideal. In addition to human communication, we see humanmachine communication and intermachine information exchange. When it comes to economic concerns, 'Internet of Things' and 'Industry 4.0’ dominate the language usage in Germany. The German business landscape in particular places great hopes on the usage and integration of state-of-the-art web technologies in their logistics and production processes. The concept of 'Enterprise 2.0', which is centered on the human being, seems to be set into the background. Around mid-2014, a new term emerged in the web search engines: 'digital transformation'. It seems to be a link between all or at least many concepts about Web 2.0 technologies and social media and their use in business life. In addition to the technological and cultural component involved in the use of such tools, this includes change of generations, management concepts, technologies, business model changes. These events, perceived as 'disruptive changes', seem to have a considerable influence on our discussions, both private and professional. This thesis deals with the questions on how communication and information management in companies are changing as well as with the digital knowledge of employees working with online media. It is only in the last two years (2015 and 2016) that more and more studies and publications regarding these topics have been published. If you take a closer look, these are often done with and about large companies and corporations, e.g. Robert Bosch GmbH, Siemens AG, Axel Springer SE, Continental AG. The smaller and midsized companies, the so-called ‘German Mittelstand’, which are important for Germany, seems to be missing. Because of this, the focus of this dissertation is on the abovementioned changes in companies out of this spectrum. In order to get a clearer picture of the changes in communication and information management in enterprises, the author has dealt with an exploratory approach. He conducted a quantitative study with trainees and dual university students (n = 438) to determine their communication behavior both in their private and their professional environment. In a second research step, an ethnographic field observation took place in a family enterprise. He has done this using the mixed-method approach. In addition to the observation, a quantitative study was carried out using a questionnaire survey (n = 189). The result of the dissertation provides an insight into the 'digital maturity' of companies that do not reach the above-mentioned companies represented in the media, neither in their structure nor their size or capital but which belong to more than 99 % of all the German companies that employ approximately 60 % of all working people.:Inhaltsverzeichnis i Abkürzungsverzeichnis iii Abbildungsverzeichnis v Tabellenverzeichnis viii Anlagenverzeichnis ix 1 Einleitung – Zielsetzung und Aufbau der Arbeit 1 2 Begriffliche Einordnung 8 2.1 Kommunikation im Unternehmenskontext 8 2.1.1 Grundsätzliches zur Unternehmenskommunikation 8 2.1.2 Interne Kommunikation 12 2.1.3 Enterprise 2.0 15 2.1.4 Externe Kommunikation 19 2.1.5 Online-Kommunikation als modernisierendes Element 21 2.2 Informationsmanagement 26 2.3 Unternehmen und ihre Abgrenzung untereinander 28 2.3.1 KMU vs. Großunternehmen 29 2.3.2 Sonderfall ‚Familienunternehmen‘ 31 2.4 Zusammenfassung von Kapitel 2 und Festlegungen 32 3 Web-2.0 Technologien im Unternehmenseinsatz 34 3.1 Technische und soziale Anforderungen an die Organisation 34 3.2 Digitalisierungsstrategien 38 3.2.1 Industrie 4.0 und das Internet der Dinge 38 3.2.2 Digitale Transformation 44 3.3 Zusammenfassung von Kapitel 3 und Festlegungen 46 4 Übernahme und Integration von Technologie und Verhaltensweisen 49 4.1 Organisationsforschung 49 4.1.1 Historische Entwicklung von Organisationstheorien 50 4.1.2 Handlungsfelder in Organisationen 54 4.2 Diffusionstheorie 58 4.3 Reifegradmodelle 63 4.4 Zusammenfassung von Kapitel 4 und Festlegungen 66 5 Forschungsfragen der Dissertation 69 5.1 Forschungsfrage 1 ‚Wandel von Kommunikation und Information‘ 69 5.2 Forschungsfrage 2 ‚Digitale Kenntnisse der Unternehmensmitarbeiter im Einsatz von Online-Medien‘ 71 6 Untersuchungsmethodik der Dissertation 73 6.1 Entwicklung des Forschungsdesigns 73 6.2 Forschungsteil 1: Analyse aktuell eingesetzter Web 2.0-Technologien 75 6.3 Forschungsteil 2: Feldexperiment in einer realen betrieblichen Umgebung 89 6.4 Zusammenfassung von Kapitel 6 und Festlegungen 103 7 Ergebnisdarstellung 107 7.1 Ergebnisse von Forschungsteil 1 109 7.2 Ergebnisse von Forschungsteil 2 136 8 Diskussion der Ergebnisse 175 8.1 Wie verändern sich Kommunikation und Information? 176 8.2 Sind neue Mitarbeiter notwendig, um Online-Medien einsetzen zu können? 187 8.3 Diskussion der Ergebnisse vor dem theoretischen Hintergrund 196 8.4 Potenzielle Fehler- und Optimierungsmöglichkeiten 207 8.5 Zusammenfassung – Forschungsfragen 209 9 Ausblick 212 Literaturverzeichnis 217 Internetverweise 232 Anlageverzeichnis 233

Deutsche Unternehmen sind seit Beginn der 2000er Jahre mit zwei entscheidenden technischen Veränderungen konfrontiert: Web 2.0 und Internet der Dinge. Die zunehmende Nutzung mobiler Endgeräte wie Smartphones und Tablet Computer sowie der Einsatz von Social Media im Unternehmensumfeld steigt stetig an (ACC1, BIT2). Aus diesen beiden Entwicklungen ergibt sich neben neuen technischen Möglichkeiten, auch ein Verhaltenswechsel der Mitarbeiter. Durch die verstärkte Anwendung von Social Media-Technologien innerhalb der Unternehmen werden die Mitarbeiter und ihre Vorgesetzten vor neue Herausforderungen gestellt.