Download or read book Value Based Performance Measures written by Nils Eikelmann and published by Springer Nature. This book was released on 2020-08-19 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.

Download or read book Dictatorship State Planning and Social Theory in the German Democratic Republic written by Peter C. Caldwell and published by Cambridge University Press. This book was released on 2003-03-27 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of state planning and party dictatorship dramatically altered the environment for social theory in the German Democratic Republic. But social thought did not disappear. By the mid-1950s, East German social theorists discovered the basic contradictions of state socialism that would eventually lead to its collapse: the inability of the plan to function without markets and its inability to permit markets; the inability of the party-state to guarantee the rule of law and yet also the need for a regular system of rules in a modern industrial society; and the contradictory philosophical claims of a Marxist-Leninist philosophy that rejected idealism, and Marxist-Leninist dogma with its idealistic claim to know the laws of social modernization. Making use of archival sources, Caldwell examines the articulation of these analyses, their subsequent suppression by party authorities in the late 1950s, and their return under the guise of cybernetics in the 1960s.

Download or read book Management Research by Practitioners written by Reno Symmank and published by BoD – Books on Demand. This book was released on 2018-05-23 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook focus on management research by practitioners. The book would not have been possible without the German cohort 6, who set the forum for lively discussions and supported all researchers on their journey to its doctorate. The book is set up in three chapters. Chapter I"One of the main triggers for this thesis was my direct experience of the financial crisis, as it showed that many principles and assumptions that were believed to be "carved in stone" were challenged overnight. Investors lost confidence as Corporate Governance turned out to be very poor in reality, although companies consistently declared in their disclosures that they followed good Corporate governance guidelines". This section develops a Corporate governance reporting taxonomy, which can be used for electronic reporting and is the basis for the digitalisation in accounting. A mixed-method approach s applied which combines qualitative and quantitative research methods. Chapter II deals with an analysis of marketing process governance in multinational enterprises and is based on an empirical analysis of FT500 index corporations. The literature showed, that there is currently little substantial understanding of how activities and processes in marketing can be sourced and geographically relocated. However, there is substantial evidence in scholarly and managerial literature that marketing process reallocation is a subject of increasing attention for the last five years. Chapter III focus on out of stock situations (OOS) in retail stores. One of the major advantages of store-based retail formats is the availability of products. The unavailability of products is a major threat for store-based retail formats as OOS situations are considered to be some of the most displeasing occurrences for consumers, resulting in dissatisfaction. As avoiding or recovering from OOS situations are matters of allocating limited resources (e.g. staff, money) wherever they are most effective, this work recommends actions that retailers can take to manage OOS occurrences at store-based retail formats to increase consumer satisfaction. All three researcher describe in their reflexive diaries how thy managed to be sucessfull on their long jounrney to the finalisation of their thesis. We all three would also like to thank our supervisors and all of our contributors. Let the words speak for themselves.

Download or read book Economic Systems Markets and Politics written by Christian A. Conrad and published by Springer Nature. This book was released on 2023-01-04 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook takes a new approach to economics by taking into account behavioral sciences and ethics. The basics of institutional economics are the starting point of the book, which are combined with insights from business ethics and behavioral science. It analyzes human behavior in order to discover incentives for economic agents to behave in a welfare-maximizing way, and analyzes the impact of human behavior and morality on economic systems, markets and politics. This textbook draws from new research results from behavioral economics, as well as from other disciplines, such as psychology and sociology, thus leading to new conclusions for economic science. The book sheds light on how people behave and how such behavior can be guided towards moral welfare for everyone. Furthermore, the reader is introduced to behavioral games, and to how these can be used to study economic behavior. Each chapter contains a summary on behavioral science findings as well as one on ethical findings. This book is a must read for advanced students in economics and political science but can also be of use to researchers of economics, as well as policymakers and business executives due to its focus on applications.

Download or read book Distance Rating Systems and Enterprise Finance written by Franz Flögel and published by Routledge. This book was released on 2018-07-27 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: In response to the credit crunch during the global financial crisis of 2007–2008, many have called for the re-establishment of regional banks in the UK and elsewhere. In this context, Germany’s regional banking system, with its more than 1,400 small and regional savings banks and cooperative banks, is viewed as a role model in the financing of small and medium-sized enterprises (SMEs). However, in line with the ‘death of distance’ debate, the universal application of ICT-based scoring and rating systems potentially obviates the necessity for proximity to reduce information asymmetries between banks and SMEs, calling into question the key advantage of regional banks. Utilising novel ethnographic findings from full-time participant observation and interviews, this book presents intimate insights into regional savings banks and compares their SME lending practices with large, nationwide-operating commercial banks in Germany. The ethnographic insights are contextualised by concise description of the three-pillar German banking system, covering bank regulation, structural and geographical developments, and enterprise finance. Furthermore, the book advances an original theoretical approach that combines classical banking theories with insights from social studies of finance on the (ontological) foundation of new realism. Ethnographic findings reveal varying distances of credit granting depending on the rating results, i.e. large banks allocate considerable credit-granting authority to local staff and therefore challenge the proximity advantages of regional banks. Nevertheless, by presenting case studies of lending to SMEs, the book demonstrates the ability of regional banks to capitalise on proximity when screening and monitoring financially distressed SMEs and explains why the suggestion that ICT can substitute for proximity in SME lending has to be rejected.

Download or read book The Evolution of Economic Theory written by Volker Caspari and published by Routledge. This book was released on 2013-03-01 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bertram Schefold is recognized internationally as an outstanding economist. He has made major contributions to the development of economic theory and particularly to economic thought. His contributions to economic theory include his work on Sraffian economics and its implications for the theory of value and distribution, capital theory, growth and technical progress. This book consists of ten papers by distinguished economists from Europe, the United States and Japan. The papers cover a range of topics chosen according to Bertram Schefolds main fields of research, from Wicksell’s principle of just taxation to Sraffa and the Universal Basic Income to Marx’s Theory of Value. Covering Schefold's main areas of academic interest, this is an important and comprehensive volume which is a fitting tribute to one of the foremost economic thinkers of our age.

Download or read book Key to Economic Science written by and published by . This book was released on 1972 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Political Economy written by Christian A. Conrad and published by Springer Nature. This book was released on 2020-11-26 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook takes a new approach to political economy: it combines the well-known non-quantitative theories with the findings of behavioral science and other disciplines such as psychology and sociology. The question of how people behave and how such behavior can be guided towards moral welfare for everyone is the focus of this book. The knowledge is first derived scientifically, then the results are presented in summaries and conclusions. Case studies provide a link to practice. By means of exercises and behavioral games, readers can apply and deepen their acquired knowledge.

Download or read book Kredit und Kapital written by Werner Ehrlicher and published by . This book was released on 1986 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1979 with total page 1036 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Covenants and Third Party Creditors written by Daniela Matri and published by Springer. This book was released on 2017-10-17 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book adds to the debate on the effects of covenants on third-party creditors (externalities), which have recently become a focus of discussion in the contexts of bankruptcy law, corporate law and corporate governance. The general thrust of the debate is that negative effects on third-party creditors predominate because banks act in their own self-interest. After systematising the debated potential positive and negative externalities of covenants, the book empirically examines these externalities: It investigates the banks’ factual conduct and its effects on third-party creditors in Germany and the US. The study’s most significant outcome is that it disproves the assumption that banks disregard third-party creditors’ interests. These findings are then interpreted with the tools of economic analysis; particularly, with the concept of common pool resources (CPRs). Around the aggregated value of the debtor company’s asset pool (as CPR) exists an n-person prisoner’s dilemma between banks and third-party creditors: No creditor knows when and under what conditions the other creditor will appropriate funds from the debtor company’s asset pool. This coordination problem is traditionally addressed by means of bankruptcy law and collaterals. However, the incentive structure that surrounds the bilateral private governance system created by covenants and an event of default clause (a CPR private governance system) is found to also be capable of tackling this problem. Moreover, the interaction between the different regulation spheres – bankruptcy law, collateral and the CPR private governance system − has important implications for both the aforementioned discussions as well as the legal treatment of covenants and event of default clauses. Covenants alone cannot be seen as an alternative to institutional regulation; the complete CPR private governance system and its interaction with institutional regulation must also be taken into consideration. In addition, their function must first find more acceptance and respect in the legal treatment of covenants and event of default clauses: The CPR private governance system fills a gap in the regulation of the tragedy of the commons by bankruptcy law and collateral. This has particularly important implications for the German § 138 BGB, § 826 BGB and ad hoc duties to disclose insider information.

Download or read book Logistics written by Harald Gleissner and published by Springer Science & Business Media. This book was released on 2014-02-11 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: Logistics is the ideal book for Bachelor students of logistics, providing a solid foundation as well as a practical guide. In modular and clear form, it explains key concepts, principles, and practices of logistics. Learning objectives as well as several case studies are integrated into each chapter. It features chapters on Principles of Logistics; Logistics Systems; Transport Systems and Logistics Services; Warehousing, Handling and Picking Systems; Inventory, Stock and Provisioning Management; Logistics Network Planning; IT in Logistics; and Logistics Controlling. In addition, the second fully updated German edition has been extended by the chapters Logistics Infrastructure and Investment and Financing in Logistics. “This book offers, in a very clear and concise manner, access to fundamental management topics of modern logistics. Well-chosen case studies serve to illustrate best practice solutions.” Professor Peter Klaus, member of Logistics Hall of Fame ”This new textbook facilitates a comprehensive and easy-to-grasp insight into the complex subject area of logistics. The authors have succeeded in presenting a good mix of theoretical foundation and practical application. Due to its clear structure and extensive range of topics, this book is highly suitable not only for students, but also for practitioners.” Bernhard Simon, Managing Director, DACHSER GmbH & Co. KG

Download or read book Economic Abstracts written by and published by . This book was released on 1972 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Review of abstracts on economics, finance, trade, industry, foreign aid, management, marketing, labour.

Download or read book Library of Congress Catalogs written by Library of Congress and published by . This book was released on 1980 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Routledge German Dictionary of Business Commerce and Finance written by Routledge (Firm) and published by Psychology Press. This book was released on 1997 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dictionary consists of some 50,000 terms and references and 4,000 abbreviations in both German and English. Over 40 subject areas are covered, including: - Accountancy - Banking - Computing - Economics - Finance - General Commerce - Human Resource Management - Import/Export - Industry - Insurance - Law - Management - Mathematics - Media - Patents - Politics - Property - Sales & Marketing - Stock Market - Taxation - Tourism - Welfare & Safety - and many more.

Download or read book Finanz archiv written by Georg Schanz and published by . This book was released on 1977 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Finances Publiques written by and published by . This book was released on 1996 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: