On November 22, 2022, the auditing and consulting firm PricewaterhouseCoopers awarded the best theses in the field of accounting at the Faculty of Business and Economics at TU Dortmund University. For the 28th award ceremony, the prize winners were selected from all students who wrote their final thesis in the subjects of corporate accounting and controlling, international accounting and auditing, and corporate taxation in the summer semester of 2022.
The bachelor thesis "Effects of rising inflation on investment valuation" by Moritz Brechmann states that inflation changes payment surpluses and the nominal interest rate. In addition, inflation creates spurious profits that can lead to a financing gap. As a result, the investment valuation changes, whereby the amount of the investment valuation depends significantly on how well rising costs can be compensated by higher sales prices.
The bachelor thesis "The Capitalization Rate in Company Valuation - A Critical Review of the Requirements of IDW S1" by Jan Feidieker is dedicated to the capitalization interest rate as an elementary component of the future earnings method. Since the capitalization rate has a significant influence on the resulting company values, its correct determination is of enormous importance. In this paper, the requirements of the IDW S1 for the determination of the capitalization rate are critically evaluated against the background of the practical implementation and the requirements of the IDW S1 for the capitalization rate in an objectified company valuation.
Alina Fee Bieniek's master's thesis "Implementing Robotic Process Automation (RPA) - An exploratory study in German companies" first showed in a literature review that the topics of auditing, role differentiation in accounting, and data analytics are among the more popular branches of RPA research, while research that explores RPA in logistics, sales, and other intra-company interfaces between departments is lacking. The interview analysis shows that all interviewed companies use task automation to some extent, although not all companies see the need to integrate fully automated processes. The experts agree that automating report generation is very useful for their company, as employees now have time to devote to other tasks.
Patrick Schönenberg wrote his master's thesis on "The role of corporate communications via digital channels - An investigation of stakeholder-related social media interaction." Twitter profiles were identified for 38 of the 40 DAX companies and their Twitter data was systematically obtained. It was shown that the tweets published on Twitter as part of corporate communications address a variety of socially relevant topics and that companies position themselves on current events. The Corona pandemic also significantly influenced corporate communications immediately after the pandemic was declared, both in the selection of topics and in the sentiment of the tweets published.
We congratulate the winners and wish them all the best for the future!
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Location & approach
The campus of TU Dortmund University is located close to interstate junction Dortmund West, where the Sauerlandlinie A 45 (Frankfurt-Dortmund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dortmund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dortmund-Dorstfeld" (closer to Campus Nord). Signs for the university are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dortmund.
To get from Campus North to Campus South by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus North and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.
TU Dortmund University has its own train station ("Dortmund Universität"). From there, suburban trains (S-Bahn) leave for Dortmund main station ("Dortmund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 20 or 30 minutes). The university is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.
You can also take the bus or subway train from Dortmund city to the university: From Dortmund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dortmund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dortmund main station to the stop "Dortmund Kampstraße". From there, take U43 or U44 to the stop "Dortmund Wittener Straße". Switch to bus line 447 and get off at "Dortmund Universität S".
The H-Bahn is one of the hallmarks of TU Dortmund University. There are two stations on Campus Nord. One ("Dortmund Universität S") is directly located at the suburban train stop, which connects the university directly with the city of Dortmund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.
The AirportExpress is a fast and convenient means of transport from Dortmund Airport (DTM) to Dortmund Central Station, taking you there in little more than 20 minutes. From Dortmund Central Station, you can continue to the university campus by interurban railway (S-Bahn). A larger range of international flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the university station.
The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".
Street navigation from and to the TU Dortmund University:
The document and the graphic represent the motorways and federal highways around the TU Dortmund University in a very simplified way:
This interactive map helps you find and navigate between facilities and buildings on campus:
Interactive campus map
This document contains a simple campus map in German and English: