Katrin Hummel, Catharina Kriegbaum-Kling, Stefan Schuhmann, Verrechnungspreise bei TRUMPF unter betriebswirtschaftlichen und steuerlichen Gesichtspunkten, In: Erfolgreiche Steuerung- und Reportingsysteme in verbundenen Unternehmen, Stuttgart, p. 145 - 155, 2009. (Book Chapter)
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Katrin Hummel, Catharina Kriegbaum-Kling, Stefan Schuhmann, Verrechnungspreisgestaltung im internationalen Produktionsverbund, Darstellung am Beispiel der Firma TRUMPF, Zeitschrift für Controlling, Vol. 21 (11), 2009. (Journal Article)
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Katrin Hummel, Burkhard Pedell, Verrechnungspreissysteme in der Unternehmenspraxis, Zeitschrift für Controlling, Vol. 21 (11), 2009. (Journal Article)
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Ulrich Kaiser, Patents and profit rates, Economics Letters, Vol. 104 (2), 2009. (Journal Article)
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Elise Gourier, Donato Abbate, Erich Walter Farkas, Operational risk quantification using extreme value theory and copulas: from theory to practice, The Journal of Operational Risk, Vol. 4 (3), 2009. (Journal Article)
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Sybille Sachs, Edwin Rühli, Isabelle Kern, Sustainable Success with Stakeholders : The Untapped Potential, Palgrave Macmillan, London, 2009. (Book/Research Monograph)
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 Sybille Sachs, Edwin Rühli, The Stakeholder View of Strategy (SHV): A Comprehensive Approach to Harmonize Public and Entrepreneurial Interaction, In: Unternehmertum und Public Private Partnership, Gabler, Wiesbaden, p. 3 - 26, 2009. (Book Chapter)
The meaning of firm’s role as a societal institution has gained increasing relevance as a result of globalization. Corporations have begun to manage the globalization processes, while political systems are still primarily oriented towards the idea of the nation state. The main duty of the nation states is to regulate and coordinate social issues within the framework of national boundaries; as their sphere of influence is limited to national boundaries they only limitedly engage in developing and realizing solutions for global problems. This gap is filled at least partially on the one hand by NGOs and supranational institutions like the UN. On the other hand, also the globally active multinational corporations are being increasingly challenged in their societal function. In the same vein Stiglitz (2006) claims for a reorientation of firms’ role in society in his new book on globalization: “One step in the right direction (note of the author: to improve corporate governance) would be to have companies take into account all stakeholders – employees and the communities in which they operate, not just their shareholders. |
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Christian Jonathan Kascha, Karel Mertens, Business Cycle Analysis and VARMA Models, Journal of Economic Dynamics and Control, 2009. (Journal Article)
Can long-run identified structural vector autoregressions (SVARs) discriminate between competing models in practice? Several authors have suggested SVARs fail partly because they are finite-order approximations to infinite-order processes. We estimate vector autoregressive moving average (VARMA) and state space models, which are not misspecified, using simulated data and compare true with estimated impulse responses of hours worked to a technology shock. We find few gains from using VARMA models. However, state space algorithms can outperform SVARs. In particular, the CCA subspace method consistently yields lower mean squared errors, although even these estimates remain too imprecise for reliable inference. The qualitative differences for algorithms based on different representations are small. The comparison with estimation methods without specification error suggests that the main problem is not one of working with a VAR approximation. The properties of the processes used in the literature make identification via long-run restrictions difficult for any method. |
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Michel Maréchal, Michele Bernasconi, Luca Corazzini, Sebastian Kube, Two are better than one! Individuals' contributions to “unpacked” public goods, Economics Letters, 2009. (Journal Article)
We experimentally demonstrate how “unpacking” provides a possible approach for mitigating the dilemma
of public goods provision through private contributions. Subjects' total contributions increase when a single
public good is split into two identical public goods. |
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S Vulliemoz, L Lemieux, Jean Daunizeau, D W Carmichael, C M Michel, J S Duncan, The combination of EEG source imaging and EEG-correlated functional MRI to map epileptic networks, Epilepsia, 2009. (Journal Article)
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Jean Daunizeau, S J Kiebel, K J Friston, Dynamic causal modeling of distributed electromagnetic responses, Neuroimage, 2009. (Journal Article)
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Outsourcing von Personalfunktionen: Eine Strategie zur Erhöhung der Dienstleistungsqualität?, Edited by: Uschi Backes-Gellner, M Kräkel, K Pull, Rainer Hampp Verlag, München und Mering, 2009. (Edited Scientific Work)
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Rekrutierungsvorgehen deutscher Unternehmen im Bereich des Topmanagements, Edited by: Uschi Backes-Gellner, M Kräkel, K Pull, Rainer Hampp, München und Mering, 2009. (Edited Scientific Work)
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Applied Economics Quarterly. Special Issue on "Economics of Apprenticeship Training: Firm Behaviour, Subsidies and Individual Results", Edited by: Uschi Backes-Gellner, S C Wolter, Duncker & Humblot, Berlin, 2009. (Edited Scientific Work)
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Altern, Arbeit und Betrieb, Edited by: Uschi Backes-Gellner, Stephan Veen, Wissenschaftliche Verlagsgesellschaft mbH, Stuttgart, 2009. (Edited Scientific Work)
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B Unger, Kerstin Pull, Uschi Backes-Gellner, The Performance of German Research Training Groups in Different Disciplinary Fields: An Empirical Assessment, In: Governance and Performance in the German Public Research Sector; Disciplinary Differences, Springer, Dordrecht, p. 93 - 106, 2009. (Book Chapter)
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Simone Tuor Sartore, Uschi Backes-Gellner, Das Rätsel der Nichtteilnahme an beruflicher Weiterbildung: Empirischer Vergleich von Nie-Teilnehmern und Nichtteilnehmern, Education Permanente, 2009. (Journal Article)
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Uschi Backes-Gellner, Regula Geel, Johannes Mure, Berufliche Bildung und Mobilität. Erklärungen mit Hilfe des Skill-Weights Approach, Empirische Pädagogik, Vol. 23, 2009. (Journal Article)
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Sybille Sachs, Marc Maurer, Toward Dynamic Corporate Stakeholder Responsibility: From Corporate Social Responsibility Toward a Comprehensive and Dynamic Ciew of Corporate Stakeholder Responsibility, Journal of Business Ethics, Vol. 85 (Suppl. 3), 2009. (Journal Article)
Today, sustainable relations with a broad range of key stakeholders are not only important from a normative business ethics perspective, but also from an entrepreneurial viewpoint to allow and support the long-term survival of a firm. We will argue that the traditional conception of a firm’s corporate social responsibility does not reflect this view and that a comprehensive and dynamic conception of a firm’s responsibilities is necessary to map the reality of business practice and to manage the challenges implied by sustainability. We think that distributive justice, that is the way in which firms involve their stakeholders in their wealth creation and dissemination processes, provides a comprehensive understanding of corporate responsibilities. Concerning procedural justice, we will discuss how firms involve stakeholders in their strategic processes according to their contribution to wealth creation. In the course of the article, we will propose a framework along with three design principles that can be used for shaping dynamic and comprehensive corporate responsibilities, and which thereby allow a sustainable procedure for changing business and non-business environments. |
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Urs Meister, Lukas Rühli, Kantone als Konzerne : Einblick in die kantonalen Unternehmensbeteiligungen und deren Steuerung, Avenir Suisse, Zürich, 2009. (Book/Research Monograph)
Aus historischen Gründen sind Kantone Eigentümer von diversen Unternehmen wie Kantonalbanken oder Gebäudeversicherungen. In jüngster Zeit wurde die Leistungserbringung in Bereichen wie Energie, Gesundheit, Verkehr, Bildung oder Informatik zudem vermehrt in rechtlich eigenständige Gesellschaften ausgelagert. So entwickelt sich die kantonale Verwaltung zunehmend zu einer Art Konzern, der an privatwirtschaftlich orientierten Unternehmen beteiligt ist.
Das zweite Kantonsmonitoring von Avenir Suisse liefert eine Übersicht über den Umfang und die Struktur sowie potenzielle Risiken dieser kantonalen Beteiligungsportfolios. Zudem wird das Beteiligungsmanagement der 26 Kantone analysiert und verglichen. Die Studie erfasst rund 1000 Unternehmensbeteiligungen, die mit einem Gesamtwert von 8.3 Mrd. CHF in den Büchern der Kantone stehen. Aufgrund der zurückhaltenden Buchhaltungspraxis ist die tatsächliche Bedeutung der Beteiligungsportfolios aber weit höher. Angesichts dieser beträchtlichen Vermögenswerte mangelt es in vielen Kantonen sowohl an Transparenz als auch an systematischem Management. Nur wenige Kantone verfügen bislang über fundierte Grundlagen für systematisches Beteiligungsmanagement. |
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