Martin Vlcek, Individual Trading Behavior: The Disposition Effect, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2007. (Dissertation)
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Anja Schulze, Knowledge creation, In: International encyclopedia of organization studies, Sage Publications, Thousand Oaks, p. 753 - 755, 2007. (Book Chapter)
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William McKinley, The march of history: Juxtaposing histories, Organization Studies, Vol. 28 (1), 2007. (Journal Article)
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Ingrid Pohl-Eckerstorfer, Bruno Staffelbach, Betriebliche Gentests zur Krankheitsvermeidung: Eine empirische Analyse relevanter Einsatzfaktoren, Zeitschrift für Arbeitsforschung, Arbeitsgestaltung und Arbeitspolitik, Vol. 16 (4), 2007. (Journal Article)
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Markus Leippold, Modeling business dependencies for credit portfolios, In: Quantitative Financial Risk Management : Fundamentals, Models and Techniques, [s.n.], London, p. online, 2007. (Book Chapter)
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Robert Göx, Verrechnungs- und Lenkpreissysteme, In: Handwörterbuch der Betriebswirtschaft, Band 1, Schäffer Poeschel, Stuttgart, p. 1909 - 1917, 2007. (Book Chapter)
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Robert Göx, Ulf Schiller, An economic perspective on transfer pricing, In: Handbook of Management Accounting Research, Vol. 2, Elsevier, Oxford, p. 673 - 693, 2007. (Book Chapter)
This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions. We review transfer pricing models with asymmetric information, transfer pricing models in incomplete contracting settings, strategic transfer pricing models, and international transfer pricing models with firms operating in different tax jurisdictions. The results offer a rich set of different explanations for the wide variety of transfer pricing methods in practice but they also show that it is impossible to give a general recommendation about “the” best transfer pricing method. By contrast, only limited progress has been made in arriving at a sufficient theory of decentralization. The models are either silent about organizational issues, or the advantages of decentralization are based on more or less restrictive informational assumptions. We conclude that the economic transfer pricing research has certainly improved the understanding of the relative usefulness of alternative transfer pricing methods for a carefully selected set of assumptions. Further theoretical and empirical research seems necessary for a better understanding of the economic reasons for decentralization and for explaining some unresolved empirical puzzles. |
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Robert Göx, Alfred Wagenhofer, Economic research on management accounting, In: Issues in Management Accounting, Pearson education, Harlow, p. 399 - 423, 2007. (Book Chapter)
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Thomas Keil, Thorsten Teichert, Behrend Freese, Fostering entrepreneurial firms: recognizing and adapting radical innovation through corporate venture capital investments, In: Handbook of research on techno-entrepreneurship, Edward Elgar Publishing, Cheltenham, p. 111 - 125, 2007. (Book Chapter)
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Thomas Keil, Rita G McGrath, The value captor's process: getting the most of your new business ventures, Harvard Business Review, Vol. 85 (5), 2007. (Journal Article)
The high failure rate among new business ventures is usually chalked up to the fundamental uncertainty of the process. In actuality, say McGrath and Keil, flawed ways of assessing and managing ventures may account for the disappointing amount of value they generate. Instead of taking the go/no-go approach, whereby a project either advances toward launch or is killed, decision makers should consider a range of alternatives: recycling the venture by aiming it at a new target market; spinning it off to other owners or a joint venture; spinning it in to an established business unit; or salvaging useful elements such as technologies, capabilities, knowledge, and patents. Firms that excel in value extraction, the "value captors," whose practices and mind-set this article explores have created formal processes to systematically mine successes, failures, and everything in between. They know that a venture should be treated like a scientific experiment, in which learning plays a critical role. They are ready to seize new opportunities if a venture falters on its original course. They foster networks to promote cooperation and collaboration between established business leaders and venture teams and involve people from throughout the company in the venture review process. They don't allow financial criteria to dominate the reviews, and they recognize that the best people to launch a business may not be the ones who developed the idea. If your innovation pipeline is dry, your promising projects are being strangled for lack of a speedy payback, or someone else has made a fabulous business out of a slightly altered idea that you abandoned, consider the value captor's path. INSETS: Ten Telltale Signs of a Flawed Venturing Process;The Value Captor's Process;How Texas Instruments Discovered a Promising Business. |
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Thomas Keil, Y Deutsch, Tomi Laamanen, Decision making in acquisitions: The effect of outside directors' compensation on acquisition patterns, Journal of Management, Vol. 33 (1), 2007. (Journal Article)
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David Seidl, Grundsätze ordnungsmäßiger Unternehmensführung, In: Vahlens Großes Auditing Lexikon, Vahlen, München, p. 603 - 606, 2007. (Book Chapter)
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David Seidl, Value Chains, In: International Encyclopedia of Organization Studies, SAGE, Thousand Oaks, p. 1599 - 1601, 2007. (Book Chapter)
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David Seidl, Social Systems, In: International Encyclopedia of Organization Studies, SAGE, Thousand Oaks, p. 1436 - 1438, 2007. (Book Chapter)
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K H Becker, David Seidl, Different Kinds of Openings of Luhmann's Systems Theory – A Reply to la Cour et al, Findings Brief : Health Care Financing & Organization, Vol. 14, 2007. (Journal Article)
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David Seidl, Standard Setting and Following in Corporate Governance: An Observation-Theoretical Study of the Effectiveness of Governance Codes, Findings Brief : Health Care Financing & Organization, Vol. 14, 2007. (Journal Article)
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David Seidl, W Kirsch, Dominik van Aaken, Betriebswirtschaftliche Forschung: Grundlagenfragen und Anwendungsorientierung, Schäffer-Poeschel, Stuffgart, 2007. (Book/Research Monograph)
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David Seidl, Paula Jarzabkowski, Meetings as Strategizing Episodes in the Social Practice of Strategy, In: Annual Workshop of the Commission “Organisation” of the Association of University Professors of Management (VHB). 2007. (Conference Presentation)
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Petra Lustenberger, Telefonkonferenz oder Chat: wann ist welches Medium besser?, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 2007. (Master's Thesis)
Today, according to the globalisation, meetings between commercial lines and their partner organisations take more and more place in virtual rooms. Two mediums are often used in distance communication, the audio and the chat. The goals of this study and research paper are the use of these technologies on the basis of different experiments according to a determined task. The outcomes will be used for carrying out a hypotheses testing according to the underlying theories of the media choice. Thereby, the suitability of these mediums is checked in groups of different sizes. The aim of this master thesis is to point out, which medium - depending on the situation - suits best for achieving optimal productivity. |
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Hans-Jürg Büttler, Least-Squares Filter versus Hodrick-Prescott Filter, Economic & financial modelling, Vol. 14 (4), 2007. (Journal Article)
This paper introduces a new filter, called least-squares (LS) filter, as an alternative to the widely used Hodrick-Prescott (HP) filter. The LS filter has two properties which distinguish it from the HP filter. First, the LS filter rather than the HP filter uses first differences as a measure of the smoothness of a nowhere differentiable random variable. Second, the LS filter rather than the HP filter uses a reference time series to avoid the subjective choice of weights. |
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