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1

Rade, Katja, and Stephan Schöning. "Handelsrechtliche Rückstellungen für ungewisse Verbindlichkeiten - Der Dieselgate-Skandal." WiSt - Wirtschaftswissenschaftliches Studium 49, no. 7-8 (2020): 54–62. http://dx.doi.org/10.15358/0340-1650-2020-7-8-54.

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Die Lösung bezieht sich auf die in WiSt, Nr. 6/2020 , S. 56 ff. veröffentlichte Fallstudie. In Teil 2 werden zunächst die allgemeinen Kriterien der abstrakten Passivierungsfähigkeit in Verbindung mit dem Dieselgate-Skandal diskutiert und die daraus resultierenden unterschiedlichen Zahlungs- und Leistungsverpflichtungen der Volkswagen AG aufgezeigt. In der Lösung zum Aufgabenteil c) erfolgt die Prüfung der drei handelsrechtlichen Ansatzkriterien für Verbindlichkeitsrückstellungen nach § 249 Abs. 1 S. 1 HGB im Zeitablauf unter Verwendung des Phasenschemas des Dieselgate-Skandals in Tab. 1. Mögliche Unterschiede in der handels- und steuerrechtlichen Betrachtungsweise sind Gegenstand des Aufgabenteils d). Die Fallstudie schließt mit einer kritischen Würdigung der Ergebnisse, die auch die rechnungswesenbezogene Einbindung der Volkswagen AG in den Volkswagen Konzern umfasst.
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Ruhl, Helmut, and Klaus Möller. "Finanzielle Führung bei der AMAG Group AG." Controlling 33, no. 4 (2021): 71–73. http://dx.doi.org/10.15358/0935-0381-2021-4-71.

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Die AMAG ist das größte privatwirtschaftliche Mobilitätsunternehmen in der Schweiz. Zur AMAG Group AG gehören die Geschäftsbereiche Import, Retail, Leasing, Services und Parking. Die AMAG importiert die Marken Volkswagen, Audi, Skoda, Seat, Cupra und Volkswagen Nutzfahrzeuge und ist zudem im Einzelhandel Partner von Porsche und Bentley. Mit einem Innovation & Venture Lab entwickelt und testet die AMAG innovative Mobilitätskonzepte. Die AMAG Gruppe erwirtschaftete im Jahr 2020 einen Umsatz von 4.0 Milliarden Euro mit rund 6.500 Mitarbeitern. Mit über 700 Lernenden ist die AMAG einer der großen Ausbildungsbetriebe in der Schweiz.
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3

Gieffers-Ankel, Stephan, Gerold Riempp, and Dagmar Tenfelde-Podehl. "Master Construction Plan bei der Volkswagen AG." HMD Praxis der Wirtschaftsinformatik 45, no. 4 (2008): 59–69. http://dx.doi.org/10.1007/bf03341231.

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4

Espinal Betanzo, José Antonio. "Cogestión en Volkswagen-AG. Los efectos en una subsidiaria." Intersticios Sociales, no. 24 (September 1, 2022): 265–96. http://dx.doi.org/10.55555/is.24.415.

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Se analizan las características de la estructura corporativa de VW-AG y sus efectos sobre las condiciones laborales de la subsidiaria mexicana. La tesis que sostengo es que las decisiones de los representantes de los trabajadores alemanes en los órganos de gobierno de la empresa impactan en la ciudadanía fabril en las instalaciones de México. Las estrategias de ganancia adoptadas por la dirección de la compañía, elegidas desde las instancias de decisión, además, han condicionado la cooperación entre los sindicatos del corporativo. La relación entre los espacios productivo y laboral, así como la articulación entre la dimensión internacional y local, son los aportes de este artículo. Para realizar la investigación se revisa la legislación laboral alemana, documentos oficiales de la transnacional, contratos colectivos y estatutos de la fábrica en Puebla. También se llevan a cabo entrevistas a profundidad a sindicalistas mexicanos y alemanes.
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Pisal, Ramona. "Hauptversammlung der Volkswagen AG am 5. Mai 2015, Hannover." djbZ 18, no. 2 (2015): 77–78. http://dx.doi.org/10.5771/1866-377x-2015-2-77.

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6

Bogosyan, Seta. "IEEE Joint Meeting at Volkswagen AG, Wolfsburg [Chapter News." IEEE Industrial Electronics Magazine 4, no. 2 (2010): 48–49. http://dx.doi.org/10.1109/mie.2010.936758.

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7

Schäfer, Hans-Bernd, and Ben Fuhrmann. "Zivilrechtliche und rechtsökonomische Aspekte zum Dieselskandal der Volkswagen AG." Wirtschaftsdienst 98, no. 4 (2018): 243–51. http://dx.doi.org/10.1007/s10273-018-2282-y.

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8

Schneider, Wolfgang, and Bernd Pichler. "Der Einsatz Controlling-orientierter Management-Informationssysteme bei der Volkswagen AG." Controlling 14, no. 11 (2002): 655–64. http://dx.doi.org/10.15358/0935-0381-2002-11-655.

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9

Werlauff, Erik. "Safeguards against Takeover after Volkswagen – On the Lawfulness of such Safeguards under Company Law after the European Court’s Decision in “Volkswagen”." European Business Law Review 20, Issue 1 (2009): 101–17. http://dx.doi.org/10.54648/eulr2009003.

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This article analyses the significance of the European Court’s decision on the effects of the rules on the free movement of capital on the takeover safeguards in Volkswagen AG for restrictions on the right to vote, ownership ceilings, division into A and B share classes, increased majority requirements etc. in listed companies, and the implications which the decision has for the state’s participation in private companies
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10

Prätorius, Gerhard. "Structural Change and Regional Development Coalitions in South-Eastern Lower Saxony." Concepts and Transformation 4, no. 1 (1999): 45–56. http://dx.doi.org/10.1075/cat.4.1.04pra.

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New approaches to securing jobs and dealing with structural transformation are being taken in Southeast Lower Saxony. The two companies that predominate in the region — Volkswagen AG and Salzgitter AG — have founded their own personnel development and training companies. A regional development agency has been set up with the participation of the trade unions. These new approaches can be understood both as internal company objectives and as a contribution to overall responsibility for a given location. Some exemplary project initiatives are presented here in the form of regional strategies for innovation and development concepts, business start-up networks and collaboration between business and universities.
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11

Galovska, Maryna, Christoph Germer, Mike Nagat, and Rainer Tutsch. "Messunsicherheit bei der virtuellen Messung geometrischer Größen im Automobilbau." tm - Technisches Messen 85, no. 12 (2018): 716–27. http://dx.doi.org/10.1515/teme-2018-0020.

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Zusammenfassung Die Virtuelle Messdatenanalyse (VMDA) ist ein bei der Volkswagen AG entwickeltes System, das der Analyse der geometrischen Fahrzeugqualitätsmerkmale dient. Die Basis der VMDA ist das Kombinieren eines virtuellen Fahrzeugmodells und der realen Messwerte. Virtuelle Messungen der Spaltmaße zwischen den Baugruppen sind indirekte Messungen, deren Modelle als Algorithmen dargestellt werden. Ein Ansatz zur Bestimmung der Unsicherheit für virtuelle Messungen geometrischer Größen wurde vorgeschlagen und die Fortpflanzung der Messunsicherheiten im virtuellen Fahrzeug analysiert. Starke Auswirkungen der Korrelation auf die kombinierte Unsicherheit von virtuellen Fugenmessungen wurden gezeigt.
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12

Sartor, Lutz. "Die Auto Union AG und ihre Reaktionen auf das „Volkswagen“-Projekt 1931-1942." Technikgeschichte 72, no. 1 (2005): 51–72. http://dx.doi.org/10.5771/0040-117x-2005-1-51.

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13

Licker, Paul S. "An Interview with Warren Ritchie, Director of IT Governance Americas Regions Volkswagen AG." Journal of Global Information Technology Management 9, no. 4 (2006): 72–76. http://dx.doi.org/10.1080/1097198x.2006.10856433.

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14

Clement, Steffen, André Jordan, Ridwan Sartiono, Sándor Vajna, and Peter Kellner. "The use of evolutionary algorithms in prototypes in engine development at Volkswagen AG." MTZ worldwide 65, no. 3 (2004): 27–30. http://dx.doi.org/10.1007/bf03227661.

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15

Rade, Katja, and Stephan Schöning. "Handelsrechtliche Rückstellungen für ungewisse Verbindlichkeiten - Der Dieselgate-Skandal." WiSt - Wirtschaftswissenschaftliches Studium 49, no. 6 (2020): 56–62. http://dx.doi.org/10.15358/0340-1650-2020-6-56.

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Gemäß § 249 Abs. 1 S. 1 HGB sind Rückstellungen für ungewisse Verbindlichkeiten zu passivieren. Ungewisse Verbindlichkeiten sind solche, die im Hinblick auf Grund, Höhe und/oder Zeitpunkt der Geltendmachung mit Unwägbarkeiten behaftet sind. Es stellt sich indes die Frage: Wann sollen in welcher Höhe Rückstellungen zulasten des laufenden Gewinns, eines Gewinnvortrags oder freier Rücklagen gebildet werden? Erschwert wird die Antwort auf die Frage dadurch, dass die handelsrechtliche Rückstellungsbildung maßgeblich von der steuerrechtlichen Gesetzgebung und Rechtsprechung beeinflusst wird. Dies lässt sich beispielhaft anhand der aktuellen Situation der Volkswagen AG verdeutlichen.
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16

Zhilkin, Oleg, and Svetlana Kiryukhina. "Automotive industry: trends in the implementation of modern corporate strategies." SHS Web of Conferences 114 (2021): 01003. http://dx.doi.org/10.1051/shsconf/202111401003.

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The article attempts to identify new directions for the strategic development of automotive enterprises, taking into account current trends, using the example of both the largest German concerns, such as BMW Group and Volkswagen AG, and actively developing Chinese manufacturers - BAIC, Chery, Geely, JAC, JAV. The emphasis is on the production of hybrid and electric vehicles. Special attention is paid to the prospects for the development of the Russian segment of the production of cars with hybrid and electric drives and identifying problems that hinder its advanced development and the reasons that hinder the expansion of the segment of using cars with hybrid and electric drives, both Russian and imported
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17

Koplin, Julia, Stefan Seuring, and Michael Mesterharm. "Incorporating sustainability into supply management in the automotive industry – the case of the Volkswagen AG." Journal of Cleaner Production 15, no. 11-12 (2007): 1053–62. http://dx.doi.org/10.1016/j.jclepro.2006.05.024.

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18

Trautner, Christoph, Mendy Druenkler, and Thomas Huk. "P1.55: Evaluation of a Rehabilitation Program for Factory Workers Within the Enterprise (Volkswagen AG, Wolfsburg)." Biometrical Journal 46, S1 (2004): 121. http://dx.doi.org/10.1002/bimj.200490026.

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19

Beske, Philip, Julia Koplin, and Stefan Seuring. "The use of environmental and social standards by German first-tier suppliers of the Volkswagen AG." Corporate Social Responsibility and Environmental Management 15, no. 2 (2008): 63–75. http://dx.doi.org/10.1002/csr.136.

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20

Witkowski, Krzysztof, Mateusz Kurowski, and Dariusz Lesicki. "CSR in automotive sector - leaders or deceivers? The case of Audi AG." Central European Review of Economics & Finance 25, no. 3 (2018): 5–19. http://dx.doi.org/10.24136/ceref.2018.012.

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Car production is a kind of activity that affects environment, society and global economy to a large degree. The most negative impact can be observed in the first of mentioned fields. Every day automotive companies consume big amount of energy and resources. What is more, their final products are considered as one of the main pollution sources. Nevertheless many car producers made effort to minimize negative external effects of their businesses. Year by year various CSR classifications and rankings showed that those efforts were resultful but Volkswagen emissions scandal and anti-diesel lobby shed new light on car industry in the terms of CSR. The aim of the article is to review CSR activities undertaken by Audi AG. Literature review and report analysis performed within the case study shows that the company is active in the field of ecology, society and corporate governance. In many terms Audi AG can be considered as the one of global CSR leaders. It is characterized by wide range of long term initiatives, high employee satisfaction and constant dialogue with stakeholders. On the other hand Audi AG can not be seen as a responsible company in the light of misleading customers to raise sales volume.
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21

Klaumünzer, David, Sangbong Yi, Dietmar Letzig, Sang-hyun Kim, and Jae Joong Kim. "Entwicklung neuer Magnesiumbleche für die Automobilindustrie." Konstruktion 70, no. 09 (2018): IW4—IW7. http://dx.doi.org/10.37544/0720-5953-2018-09-60.

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Während in einer Vielzahl von Anwendungen in Form von Gussteilen das hohe Leichtbaupotenzial von Magnesium im Automobil hinreichend bewiesen ist, beschränken sich Blechbauteile auf sehr wenige Nischen. Zwei wesentliche Gründe für die zögerliche Nutzung des Leichtmetalls in Blechbauteilen sind zum einen der Preis für das Halbzeug, zum anderen aber auch limitierte werkstoffliche Eigenschaften bekannter Legierungen, die einen Herstellprozess automobiler Bauteile deutlich verkomplizieren. Während durch das Gießwalzverfahren wesentliche Fortschritte in der wirtschaftlichen Herstellung von Magnesium- Blechen in den vergangenen Jahren erreicht wurden, bleibt die Auswahl an verfügbaren Legierungen dünn. An letzterem Umstand setzt ein Konsortium zwischen der Volkswagen AG, dem Helmholtz-Zentrum Geesthacht und der Firma Posco an. Mithilfe von gezielter Legierungsentwicklung kann gezeigt werden, wie verbesserte Werkstoffeigenschaften zu einer vereinfachten Produktion automobiler Bauteile führen.
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22

Lara, Felipe Ferreira de. "A indústria automotiva em transição? análise do posicionamento das subsidiárias nacionais das montadoras frente aos desafios da mobilidade urbana sustentável no Brasil." Revista Produção Online 19, no. 2 (2019): 668–93. http://dx.doi.org/10.14488/1676-1901.v19i2.3397.

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Desafios relacionados à mobilidade geraram uma série de discussões entre todos os setores da sociedade e exerceram uma influência decisiva no declínio da qualidade de vida das pessoas. No centro desta discussão está a crescente dificuldade em acessar os serviços e oportunidades presentes nas cidades devido às barreiras impostas pelos atuais padrões de mobilidade urbana. Com base no entendimento de que o uso do atual modelo de mobilidade urbana é uma questão muito complexa, uma vez que está enraizado na cultura em algumas sociedades, a pesquisa utiliza uma abordagem qualitativa por meio de um estudo de múltiplos casos (AB Volvo; Daimler AG, Fiat Chrysler Automobiles, PSA Peugeot Citroën SA, Renault SA, Grupo Volkswagen AG) para avaliar como a indústria automotiva nacional está posicionada a partir de um processo de transição em que a mobilidade urbana tem enfrentado, em que a sustentabilidade também é uma exigência da sociedade. A estrutura fornecida pela abordagem MultiLevel Perspective (MLP) fornece uma teoria que conceitua padrões dinâmicos globais em transições sociotécnicas, combinando conceitos como trajetórias, esquemas e nichos, e teoria institucional, a partir do posicionamento de atores em contextos que são formados a partir de suas próprias ações.
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23

Goutas, Lazaros, and Christel Lane. "The Translation of Shareholder Value in the German Business System: A Comparative Study of DaimlerChrysler and Volkswagen AG." Competition & Change 13, no. 4 (2009): 327–46. http://dx.doi.org/10.1179/102452909x12506915718076.

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24

Zhilkin, Oleg N., and Svetlana E. Kiryukhina. "Theory and practice of corporate strategies implementation on the example of automotive industry enterprises." RUDN Journal of Economics 27, no. 4 (2019): 623–35. http://dx.doi.org/10.22363/2313-2329-2019-27-4-623-635.

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The article deals with the theoretical aspects of the development and implementation of corporate strategies and practical actions of enterprises of the automotive industry in order to obtain competitive advantages in the dynamically changing conditions of business development on the example of enterprises-leaders in the field of automotive industry. The article attempts to identify new areas of strategic development of the automotive industry, taking into account the current trends of companies such as German BMW Group and Volkswagen AG and actively developing Chinese manufacturers - BAIC, Chery, Geely, JAC, JAV. The focus is on the production of hybrid and electric drive vehicles. Special attention is paid to the prospects of development of the Russian segment of production of cars with hybrid and electric drive and identification of the problems hindering its advanced development and the reasons hindering the expansion of the segment of use of cars with hybrid and electric drive of both Russian and imported production.
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25

Calvo Caravaca, Alfonso Luis, and María Pilar Canedo Arrillaga. "Casos escogidos de Derecho antitrust europeo." Estudios de Deusto 55, no. 1 (2012): 265. http://dx.doi.org/10.18543/ed-55(1)-2007pp265-369.

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Caso N.º 21. Ententes: STJCE 16 febrero 2006, As. C-111/04, Adriatica di Navegazione/Comisión Caso N.º 22. Ententes: STPI (Sala Cuarta) 15 marzo 2006. As. T-26/02, Daiichi Pharmaceutical Co. Ltd./Comisión & Caso N.º 23. Ententes: STPI (Sala Cuarta) 15 marzo 2006. As. T-15/02, BASF AG/Comisión Caso N.º 22. Ententes: STPI (Sala Cuarta) 15 marzo 2006. As. T-26/02, Daiichi Pharmaceutical Co. Ltd./Comisión Caso N.º 23. Ententes: STPI (Sala Cuarta) 15 marzo 2006. As. T-15/02, BASF AG/Comisión Caso N.º 24. Ententes: STJCE 5 abril 2006, As. T-279/02, Degussa AG/ Comisión Caso N.º 25. Ententes: STJCE 6 abril 2006, As. C-551/03 P, General Motors BV/Comisión Caso N.º 26. Ententes: STPI 2 mayo 2006, As. T-328/03, O2 GmbH y Co. OHG/Comisión Caso N.º 27. Ententes: STJCE 18 mayo 2006, As. C-397/03 P, Archer Daniels Midland Co., y Archer Daniels Midland Ingredients Ltd./Comisión Caso N.º 28. Ententes: STJCE 30 mayo 2006, As. T-198/03, Bank Austria Creditanstalt AG/Comisión Caso N.º 29. Ententes: STJCE (Sala Segunda) 29 junio 2006, As. C-289/04 P, Showa Denko KK/Comisión Caso N.º 30. Ententes: STJCE (Sala Segunda) 29 junio 2006, As. C-308/04 P, SGL Carbón AG/Comisión Caso N.º 31. Ententes: STJCE 13 julio 2006, As. C-74/04, Comisión/Volkswagen AG Caso N.º 32. Ententes: STJCE 13 julio 2006, Ass. C-295/04 a C-298/04, Vincenzo Manfredi y otros/Lloyd Adriatico Assicurazioni SpA y otros Caso N.º 33. Abuso de posición dominante: STJCE 11 julio 2006, As. C- 205/03 P, Federación Española de Empresas de Tecnología Sanitaria (FENIN)/Comisión Caso N.º 34. Concentraciones: Dec. Com. 6 octubre 2004, As. COMP/M. 3099- Areva/Urenco Caso N.º 35. Concentraciones: Dec. Com. 18 octubre 2005, As. COMP/ M.3894-Unicrédito/HVB Caso N.º 36. Concentraciones: Dec. Com. 10 enero 2006, As. COMP/ M.4035-Telefónica/O2 Caso N.º 37. Concentraciones: Dec. Com. 24 enero 2006, As. COMP/M. 3942-Adidas/Reebok Caso N.º 38. Concentraciones: Dec. Com. 15 febrero 2006, As. COMP/ M.4087-Eiffage/Macquarie/APRR Caso N.º 39. Concentraciones: STPI 23 febrero 2006, As. T-282/02, Cementbow/Comisión Caso N.º 40. Concentraciones: STPI (Sala Tercera), 14 julio 2006, As. T.417/05, Endesa/Comisión Caso N.º 41. Concentraciones: STPI 23 julio 2006, As. T-464/04, Impala/ Comisión Caso N.º 42. Libre acceso al mercado: STPI (Sala Quinta) 7 junio 2006, Ass. T-213/01 y T-214/01, Österreichische Postsparkasse AG y Bank für Arbeit und Wirtschaft AG/Comisión.
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Mikosch, Natalia, Tina Dettmer, Benjamin Plaga, Marko Gernuks, and Matthias Finkbeiner. "Relevance of Impact Categories and Applicability of Life Cycle Impact Assessment Methods from an Automotive Industry Perspective." Sustainability 14, no. 14 (2022): 8837. http://dx.doi.org/10.3390/su14148837.

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Climate change impacts have been extensively addressed in academia, politics and industry for decades. However, particularly within the scientific community, the importance of considering further impact categories to ensure holistic environmental assessment and avoid burden shifting is strongly emphasized. Since considering all impact categories might become overwhelming for industry, a prioritization approach can support practitioners to focus their efforts on the most relevant impacts. Therefore, within this paper, an approach for the identification of relevant impact categories is developed for the automotive sector together with Volkswagen AG. The evaluation is conducted using a criteria set including criteria groups “relevance for automotive sector” and “relevance for stakeholders”. For the impact categories identified as relevant, an evaluation of LCIA methods is conducted considering the methodologies CML and ReCiPe 2016 and the methods recommended by PEF. The results demonstrate that climate change is by far the most relevant impact category followed by resource use, human toxicity and ecotoxicity from both automotive and stakeholder perspective. Based on the evaluation of the LCIA methods, a combination of different methods can be recommended. This work provides guidance for the automotive sector to prioritize its focus on the most relevant impact categories and to select applicable LCIA methods for their quantification.
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27

Schebek, Liselotte, Andrea Gassmann, Elisabeth Nunweiler, Steffen Wellge, and Moritz Werthen. "Eco-Factors for International Company Environmental Management Systems." Sustainability 13, no. 24 (2021): 13897. http://dx.doi.org/10.3390/su132413897.

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Environmental management systems (EMS) require the assessment of environmental aspects to ensure that organizations recognize their most relevant impacts on the environment. The ecological scarcity method (ESM) provides weighting factors for environmental flows (pollutants and resources), called eco-factors (EF), applicable in the assessment of environmental aspects. EF are based on a distance-to-target approach, displaying the ratio of the current state to the respective policy targets for environmental flows. The ESM has been developed for Switzerland; however, for site-specific application beyond Switzerland, national EF are desirable. This publication presents a systematic procedure for the derivation of EF in an international framework, based on the investigation of eight countries worldwide and comprehensive data research. As a novel feature, the grouping of EF into sets is introduced, according to the character of the underlying policy target: legally based, intended policy, or expert recommendation. Overall, 134 EF for six environmental issues were calculated and applied in a case study from Volkswagen AG. An in-depth analysis identifies the differences between national EF and between sets of EF and discusses the implications for EMS. From the findings, general conclusions for future development and the application of EF in an international context of company management are derived.
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SHEVCHENKO, Inna, and Anastasiia PLAKHTII. "Integral assessment of innovation and investment potential of automotive industry of Ukraine." Economics. Finances. Law, no. 7 (July 30, 2020): 44–48. http://dx.doi.org/10.37634/efp.2020.7.10.

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Introduction. The automotive industry traditionally belongs to the innovation-active subsectors, where a large number of product and process innovations are produced annually, many newest engineering solutions are put into practice. In scientific literature there are numerous studies of innovation and investment potential at the macro, meso and micro levels of its manifestation, but scientists have not yet paid attention to the innovation and investment potential of the automotive industry. The purpose of the paper is development and testing the methodological tools for integral assessment of innovation and investment potential of the automotive industry. Results. In the article the authors propose an integral index of innovation and investment potential of automotive enterprises and a scale of interpretation of the values of this indicator. The integral assessment of innovation and investment potential of the automotive industry of Ukraine in the period 2014-2018 is done, in particular such automakers as: PJSC “Zaporizhzhya automobile plant”, сorporation “Bogdan”, PrJSC “Eurocar”, PrJSC “AvtoKrAZ”, PrJSC “BAZ”, PrJSC “Chasivoyarsky buses”, PrJSC “Chernihiv automobile plant”, PJSC “Cherkasy bus”. It was revealed that currently the leader of innovation and investment development of the automotive industry of Ukraine is PrJSC “Eurocar”, which is characterized by a high level of innovation and investment potential. This situation is due to the traditionally effective partnership on the basis of franchising and car assembly activities of PrJSC “Eurocar” with leading foreign automakers such as Škoda Auto, Volkswagen AG, Hyundai Motor Company. Other domestic automakers are characterized by an average level of innovation and investment potential, except for PrJSC “BAZ”, which is currently characterized by a low level of innovation and investment potential. Conclusion. In the period 2014-2018, the stimulators of the innovation and investment potential of the automotive industry of Ukraine were indicators of the cost of implemented investment projects, capital efficiency, material efficiency and productivity. Instead, mainly the destructive influence on the integral index of innovation and investment potential of the automotive industry of Ukraine in 2014-2018 was carried out by indicators of management efficiency, introduction of innovations, profitability of activity.
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Stowell, David P., and Theron McLarty. "Porsche, Volkswagen, and CSX: Cars, Trains, and Derivatives." Kellogg School of Management Cases, January 20, 2017, 1–10. http://dx.doi.org/10.1108/case.kellogg.2016.000263.

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Family members knew something was very wrong when Adolf Merckle, who had guided the family holding company, VEM Vermogensverwaltung GmbH, through dozens of successful investments, left the house one afternoon in January 2009 and failed to return. That night their fears were confirmed when a German railway worker located Merckle's body near a commuter train line near his hometown of Blaubeuren, about a hundred miles west of Munich. It was no secret that the recent financial crisis had taken a toll on Merckle's investments. He was known in Germany as a savvy investor, but had lost hundreds of millions of Euros after being caught on the wrong side of a short squeeze of epic proportions involving Volkswagen stock. This was not the only large bet against that company's stock. A number of hedge funds, including Greenlight Capital, SAC Capital, Glenview Capital, Tiger Asia, and Perry Capital, lost billions of Euros in a few hours based on their large short positions in Volkswagen's stock following the news on October 26, 2008, that Porsche AG had obtained a large long synthetic position in Volkswagen stock through cash-settled options. In the next two days, this short squeeze produced a fivefold increase in Volkswagen's share price, as demand for shares from hedge funds exceeded the supply of borrowable shares.This case focuses on the massive equity derivative positions entered into by Porsche in relation to Volkswagen stock and by TCI and 3G in relation to CSX stock. Students will learn how equity exposure can be created without buying stock and without prior disclosure. The role of regulators, courts, and investment banks that facilitate these transactions is also explored.
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30

Reischmann, Ines, and Gerd-Peter Benthe. "Die Zahlen kennen." Ökologisches Wirtschaften - Fachzeitschrift 16, no. 6 (2001). http://dx.doi.org/10.14512/oew.v16i6.136.

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Seit 1990 werden Betriebskosten für den Umweltschutz in der Volkswagen AG freiwillig erfasst; seit 1997 besteht dazu eine gesetzliche Verpflichtung. Die Erfassung und Zusammenstellung der Umweltschutzkosten ist bei einem großen Unternehmen mit erheblichem Aufwand verbunden. Gründe sind der Datenum­fang und die Komplexität der betrieblichen Strukturen. Im Folgenden wird dar­gestellt, wie VWan den sechs inländischen Standorten mit diesen Problemen in der Praxis umgeht..
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31

Liberadzki, Kamil, and Marcin Liberadzki. "O zachowaniu sii hybrydowego kapitaau przedsiibiorstwa w sytuacji napiitej na przykkadzie Volkswagen AG (The Behaviour of Hybrid Capital Securities When Issuer is in Distress. The Volkswagen AG Case)." SSRN Electronic Journal, 2017. http://dx.doi.org/10.2139/ssrn.3082351.

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32

Hillebrecht, A., S. Zeissler, P. Bauer, et al. "Umsetzung eines Ernährungskonzept im Rahmen eines betrieblichen Gesundheitsmanagements am Beispiel der Volkswagen AG." Aktuelle Ernährungsmedizin 39, no. 03 (2014). http://dx.doi.org/10.1055/s-0034-1375847.

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Jaworski, Piotr, Kamil Liberadzki, and Marcin Liberadzki. "On Behavior of the Hybrid Securities When Issuer Is in Distress: The Volkswagen AG Case." SSRN Electronic Journal, 2018. http://dx.doi.org/10.2139/ssrn.3347928.

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34

Joachim Fiedler, Frederic Florian Hans. "The Emissions Scandal in 2015/16 and its Impact on the World?s Biggest Automobile Manufacturer, Volkswagen AG." Journal of Accounting & Marketing 07, no. 03 (2018). http://dx.doi.org/10.4172/2168-9601.1000293.

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35

Lee, Jacqueline. "Pop goes the diesel! A Case comment on Case C‑343/19 Verein fur Konsumenteninformation v Volkswagen AG." IALS Student Law Review, October 25, 2021, 40–43. http://dx.doi.org/10.14296/islr.v8i2.5332.

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Case C 343/19 Verein fur Konsumenteninformation v Volkswagen AG is an EU jurisdictional dispute about an Austrian consumer claim concerning vehicles that were defectively manufactured by a German company. The resulting decision by the Court of the Justice of the European Union (CJEU) granted jurisdiction for Austrian courts to hear the case. This case comment will proceed in five steps. Firstly, it provides a summary of the facts. Secondly, it lays down the jurisdictional rules per Brussels I Regulation 2012 (Brussels I), and the precedent surrounding Article 7(2) Brussels I on alternative jurisdiction for torts. Thirdly, it agrees with the CJEU that the place of final purchase before the scandal (Austria) is the place of initial damage. Fourth, it criticises the CJEU’s characterisation of the case as one involving material damage rather than pure financial loss, while using reasoning from pure financial loss case to justify granting alternative jurisdiction in the present dispute. Finally, this comment laments that the CJEU failed to (1) clarify alternative jurisdiction rules for when the place of purchase and place of marketing are different, and (2) flesh out substantive criteria for what ‘other specific circumstances’ are required in order to grant Article 7(2) alternative jurisdiction.
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36

LEHMANN, VERA, THOMAS ZUEGER, MARTIN MARITSCH, et al. "234-OR: Noninvasive Hypoglycemia Detection during Real Car Driving Using In-Vehicle Data." Diabetes 71, Supplement_1 (2022). http://dx.doi.org/10.2337/db22-234-or.

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Aim: To develop a non-invasive machine learning (ML) approach to detect hypoglycemia during real car driving based on driving (CAN) , and eye and head motion (EHM) data. Methods: We logged CAN and EHM data in 21 subjects with type 1 diabetes (18 male, 41 ± yrs, A1c 6.8 ± 0.7 % [51 ± 7 mmol/mol]) during driving in eu- (EU) and hypoglycemia (< 3.0 mmol/L, HYPO) . Participants drove in a car (Volkswagen Touran) supervised by a driving instructor on a closed test-track. Using CAN and EHM data, we built ML models to predict the probability of the driver being in HYPO. To make our approach applicable to different generations of cars, we present 3 ML models: first, a model combining CAN+EHM, representing the modern car with integrated camera. Second, a CAN model using driving data only, since modern cars are not generally equipped with EHM tracking. Third, anticipating that autonomous driving will limit the role of CAN data in the future, we tested a model solely based on EHM. Results: Mean BG in EU and HYPO was 6.3 ± 0.8 mmol/L and 2.5 ± 0.5 mmol/L (p< 0.001) , respectively. The model CAN+EHM achieved an area under the receiver operating characteristic curve of 0.88 ± 0.05, sensitivity of 0.70 ± 0.30, and specificity of 0.83 ± 0.in detecting HYPO. Further results are in Fig. 1. Conclusion: We propose ML-based approaches to non-invasively detect HYPO from driver behavior, applicable to contemporary cars and anticipating developments in automotive technology. Disclosure V.Lehmann: None. E.Fleisch: None. T.Kowatsch: Advisory Panel; Pathmate Technologies AG, Research Support; CSS Insurance, Stock/Shareholder; Pathmate Technologies AG. S.N.Lagger: None. M.Laimer: None. F.Wortmann: None. C.Stettler: None. T.Zueger: None. M.Maritsch: None. M.Notter: None. S.Schallmoser: None. C.Bérubé: None. C.Albrecht: None. M.Kraus: None. S.Feuerriegel: None. Funding Swiss National Science Foundation (SNF CRSII5_183569) , Swiss Diabetes Foundation, Diabetes Center Berne, Automobile Club Switzerland (ACS) , Federal Department of Defence, Civil Protection and Sport (DDPS) and Department of Research of the University Hospital Berne
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"Named Organic Reactions, 2nd ed By Thomas Laue and Andreas Plagens (Volkswagen AG, Wolfsburg, Germany). John Wiley & Sons, Ltd: Chichester, U.K. 2005. x + 310 pp. $55.00. ISBN 0-470-01041-X." Journal of the American Chemical Society 127, no. 33 (2005): 11878. http://dx.doi.org/10.1021/ja0597810.

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38

Bayerle, Pauline, Arno Kerling, Momme Kück, et al. "Effectiveness of wearable devices as a support strategy for maintaining physical activity after a structured exercise intervention for employees with metabolic syndrome: a randomized controlled trial." BMC Sports Science, Medicine and Rehabilitation 14, no. 1 (2022). http://dx.doi.org/10.1186/s13102-022-00409-1.

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Abstract Background Metabolic syndrome (MetS) is associated with an increased risk for cardiovascular events and high socioeconomic costs. Despite lifestyle interventions focusing on exercise are effective strategies to improve parameters of the above aspects, many programs fail to show sustained effects in the long-term. Methods At visit 2 (V2) 129 company employees with diagnosed MetS, who previously participated in a 6-month telemonitoring-supported exercise intervention, were randomized into three subgroups for a 6-month maintenance treatment phase. A wearable activity device was provided to subgroup A and B to assess and to track physical activity. Further subgroup A attended personal consultations with individual instructions for exercise activities. Subgroup C received neither technical nor personal support. 6 months later at visit (V3), changes in exercise capacity, MetS severity, work ability, health-related quality of life and anxiety and depression were compared between the subgroups with an analysis of variance with repeated measurements. Results The total physical activity (in MET*h/week) declined between visit 2 and visit 3 (subgroup A: V2: 48.0 ± 33.6, V3: 37.1 ± 23.0; subgroup B: V2: 52.6 ± 35.7, V3: 43.8 ± 40.7, subgroup C: V2: 51.5 ± 29.7, V3: 36.9 ± 22.8, for all p = 0.00) with no between-subgroup differences over time (p = 0.68). In all three subgroups the initial improvements in relative exercise capacity and MetS severity were maintained. Work ability declined significantly in subgroup C (V2: 40.3 ± 5.0, V3: 39.1 ± 5.7; p < 0.05), but remained stable in the other subgroups with no between-subgroup differences over time (p = 0.38). Health-related quality of life and anxiety and depression severity also showed no significant differences over time. Conclusions Despite the maintenance of physical activity could not be achieved, most of the health related outcomes remained stable and above baseline value, with no difference regarding the support strategy during the maintenance treatment phase. Trial registration The study was completed as a cooperation project between the Volkswagen AG and the Hannover Medical School (ClinicalTrials.gov Identifier: NCT02029131).
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