Contributions in Merlin

Unternehmen orientieren sich beim konzerninternen Lieferungs- und Leistungsverkehr häufig an der für die Auftragskalkulation typischen Kostenaufschlagsmethode, sofern vergleichbare Marktpreise nicht gegeben sind. Der vorliegende Beitrag zeigt mögliche Gefahren einer solchen Vorgehensweise für Konzernentscheidungen.

First, we will explain the concept of globalization. We will describe its conceptual variants and point to some of the phenomena that are associated with this process. Next we will describe the traditional paradigm of CSR where the responsibilities of businesses are discussed vis-a-vis a more or less properly working nation state system and a homogenous moral (cultural) community. We will argue that both these assumptions become problematic in the current 'post-national constellation' (Habermas 2001). We describe the new situation with regulatory gaps in global regulation, an erosion of national governance (loss of national sovereignty and the exterritorial application of national law), and a loss in moral and cultural homogeneity in the corporate environment. We discuss the consequences of the post-national constellation with the help of two recent observations of business firms' behavior which call for a fresh view on the concept of CSR. We describe the necessary paradigm shifts toward a new politically enlarged concept of CSR in a globalized world.

The Handbook of Research on Global Corporate Citizenship identifies and fosters key interdisciplinary research on corporate citizenship and provides a framework for further academic debate on corporate responsibility in a global society. This exciting and important Handbook provides a unique forum to discuss the consequences of the social and political mandate of business firms and examines the implications of these consequences for the theory of the firm. Leading academics have been invited from various disciplines such as management studies, economics, sociology, legal studies and political science to evaluate the concept of corporate citizenship and to analyze the role of private business in global governance and the production of global public goods. The Handbook is structured in seven sections: • theoretical perspectives on corporate citizenship • contemporary issues and challenges of global business regulation • actors and institutions of global business regulation • disciplinary perspectives on corporate citizenship • implications for management theory building • critical perspectives on corporate citizenship • conclusions. This Handbook will be a significant read for academics, postgraduate students and managers interested in the field of corporate citizenship, regulation and corporate responsibility across the social sciences.

In der vorliegenden Rubrik soll angesichts der dynamischen Entwicklung der internationalen Rechnungslegung fortwährend über aktuelle Änderungen im Bereich der International Financial Reporting Standards (IFRS) berichtet werden. Ziel ist, einen Überblick über alle wichtigen und aktuellen Informationen zur internationalen Rechnungslegung zu geben, so unter anderem über die Arbeit und das Arbeitsprogramm des International Accounting Standards Board (IASB) und des International Financial Reporting Interpretations Committee (IFRIC), die Überarbeitung bestehender und die Entwicklung neuer Standards sowie über sonstige Verlautbarungen und aktuelle Informationen in diesem Bereich.

Ziel der vorliegenden Rubrik ist es, einen Überblick über alle wichtigen und aktuellen Informationen zur internationalen Rechnungslegung zu geben, so unter anderem über die Arbeit und das Arbeitsprogramm des International Accounting Standards Board (IASB) und des International Financial Reporting Interpretations Committee (IFRIC), die Überarbeitung bestehender und die Entwicklung neuer Standards sowie über sonstige Verlautbarungen und aktuelle Informationen in diesem Bereich.

Zahlreiche Bilanzskandale haben die Bedeutung der Finanzberichterstattung in den Vordergrund gerückt und auch in der Schweiz zu Gesetzesbestimmungen im Bereich der Internen Kontrolle geführt. Aufgrund der ausgeprägten Abhängigkeit der Finanzberichterstattung von der Informationstechnologie (IT) und den damit aufgeworfenen Risiken kommt spezifischen IT-Kontrollen besondere Aufmerksamkeit zu.

Conoscenza e formazione si ritrovano sempre più al centro dell’attenzione politica ed economica e costituiscono uno degli assi portanti delle strategie di gestione e di sviluppo aziendale, come pure di intervento degli enti pubblici, tanto su scala internazionale quanto nei contesti nazionali e regionali. Ciò è in stretto legame con il ruolo assunto dal capitale umano e dalle competenze che, in un mercato globalizzato e agguerrito, sono diventati fattori decisivi per la competitività delle aziende e per il benessere degli Stati. Basti pensare agli sforzi dell’Unione Europea tesi ad incentivare iniziative formative in ambito sia pubblico sia privato. Diventa perciò essenziale capire il ruolo della conoscenza quale risorsa strategica e bene d’investimento, valutarne il contributo alla produttività, ma anche catturare l’efficacia e l’effetto di ritorno dei percorsi di formazione di base e continua. Sono queste alcune delle questioni fondamentali dell’economia della formazione che in questo volume vengono affrontate con specifico riferimento alla formazione professionale, una delle chiavi di volta per l’economia dei prossimi anni. Partendo da un confronto dei sistemi formativi nei principali paesi europei e da un’analisi di studi svolti in questo campo negli ultimi anni, Economia della formazione professionale sviluppa diversi aspetti della formazione professionale, come i suoi costi e i suoi benefici, il suo contributo per il successo dell’azienda, il suo rapporto con i temi occupazionali e con le nuove tecnologie. Grazie alla loro esperienza di studiosi nel campo dell’economia della formazione e di formatori nel settore professionale, gli autori di questo libro mettono bene in evidenza come sia fondamentale per un’azienda o per un paese saper gestire la formazione con criteri economici.

Purpose – In community research, there is a large gap between theoretical developments and empirical proves. Especially, in micro-macro contexts, where the interaction between micro- (the community member) and macro-(the community) level variables have significant effects, no comprehensive theoretical approach that explicitly frames micro-macro phenomena has been considered in empirical methodology. This study attempts to present a multilevel theoretical framework which explains the complex interrelationship of various elements that shape consumption experience and market institutions. Design/methodology/approach – Based on practical questions related to community research, where individuals act in communal contexts, shape the community and are influenced by the community, the importance of studying micro-macro phenomena are discussed. These preliminaries form assumptions that are integrated into theoretical and methodological developments. It is shown how structuration approaches meet the assumptions on communal consumption research and how multilevel analyses fit into the assumptions that are raised by the structuration approach. Findings – The paper develops and presents a multilevel model, which represents the interplay among various cultural levels that influence consumption experience and the evolution of consumption trends. This model proposes a theoretical framework which explains structuration in consumer research contexts. Originality/value – Academics can use this study to understand the link between communal consumption theory to methodology. They have access to a research framework that integrates micro-macro effects and receive some ideas on possible structures and variables they can analyze. Practitioners learn that within communal research consumption patterns do not only influence individuals, but they also determine the community’s structure that in turn shapes the behaviour of its members. Keywords - Consumer behaviour, Community behaviour, Social processes, Influence Paper type - Conceptual paper

Ein Unternehmen, das seine Mitarbeitenden transparent und umfassend über die Lohnverteilung informiert, verschafft sich gemäss den Ergebnissen des aktuellen Schweizer HR-Barometers klare Vorteile. Die Lohntransparenz zahlt sich aus durch eine signifikant höhere Zufriedenheit mit der Arbeit und der Work-Life Balance sowie niedrigere Kündigungsabsichten.