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A performance comparison of strategic transfer pricing and tidy cost allocation in presence of product market competition and congestion costs

This paper compares the performance of transfer pricing and tidy cost allocations in a multiproduct firm in presence of output market competition and production externalities. In absence of competition, tidy cost allocations are creating inefficient allocations within the firm while transfer prices can always be adjusted to replicate the first best solution of the centralized firm.…

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English / 01/01/1999

Comparing performance of feed-forward neural nets and k-means for cluster-based market segmentation

We compare the performance of a specifically designed feedforward artificial neural network with one layer of hidden units to the K-means clustering technique in solving the problem of cluster-based market segmentation. The data set analyzed consists of usages of brands (product category: household cleaners) in different usage situations. The proposed feedforward neural network model…

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English / 01/01/1999

Conditional Market Segmentation by Neural Networks: A Monte Carlo Study

An artificial neural network (ANN) algorithm is proposed that incorporates both market segmentation and discriminant (regression) analysis of the segments. The method simultaneously estimates the models relating consumer characteristics to market segments, i.e., subjects are assigned to (unique) segments so that subjects within a class show similar purchase behavior and share the…

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English / 01/01/1999

Aus alt mach neu: Remanufacturing gebrauchter Maschinen als Unternehmensstrategie

Das Kreislaufwirtschaftsgesetz wird die Aufarbeitung, Reparatur, Instandsetzung und Modernisierung von Investitionsgütern (Remanufacturing) vorantreiben und die
Strukturen des Gebrauchtmaschinenmarktes verändern. Unternehmen können auf diesem Markt nur dann erfolgreich sein, wenn sie ihre Strategie an diesen Veränderungen ausrichten.

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Deutsch / 01/01/1998

The microeconomics of transformation and growth

This groundbreaking book discusses the significance of a microeconomic approach to the transformation process in Eastern Europe from a theoretical and empirical perspective. It reveals that microeconomic conditions constitute the framework for the successful restructuring and recovery of the post-socialist countries in Europe.

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English / 01/01/1998

Evaluation von Hochschulleistungen: Wie können die Leistungen einer Universität erfasst werden? Teil 2

I m zweiten Teil der Antrittvorlesung von PD Dr. Andrea Schenker- Wicki an der Hochschule St. Gallen versucht die Autorin aufzuzeigen, wie die Leistungen einer Hochschule sichtbar und einem breiten Publikum verständlich gemacht werden und welche Methoden dabei zum Einsatz kommen konnen.

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Deutsch / 01/01/1998

Evaluation von Hochschulleistungen: Fiktion oder notwendige Realität? Teil 1

Die Antrittsvorlesung von PD Dr. Andrea Schenker-Wicki an der Hochschule St. Gallen ist auch für die Studierenden von aktueller Brisanz. Werden sie doch laufend gemessen, während die Leistung des Bildungsinstituts als ganzes oder gar einzelner Professoren im Bereich oft haltloser Einschätzung verbleibt. Neben studentischen Anliegen gibt es aber natürlich vorallem eine Reihe von…

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Deutsch / 01/01/1998

Pretiale Lenkung als Instrument der Wettbewerbsstrategie

One of the major functions of transfer pricing is the optimal coordination of internal trade between responsibility centers in decentralized firms. According to standard theory the efficient level of internal trade is achieved by marginal cost pricing. If one of the firm's profit centers faces duopolistic competition on the final product market, the firm's headquarters can…

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Deutsch / 01/01/1998

Absprachen beim Groves-Mechanismus: Eine spieltheoretische Untersuchung

Economic literature has proposed several incentive mechanisms in order to induce agents in divisionalized organizations to reveal their private information. Among these mechanisms the class of Groves mechanisms has the distinguishing property of implementing truthful reporting as an equilibrium in dominant strategies. However, critiques maintain that agents may collude and transmit…

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Deutsch / 01/01/1998

Strategic transfer pricing, absorption costing and vertical integration

This paper analyzes the use of transfer pricing as a strategic device in divisionalized firms facing duopolistic price competition. When transfer prices are observable, both firms' headquarters will exclude their marketing division from the external input market and charge a transfer price above the market price of the intermediate product to induce their marketing managers to…

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English / 01/01/1998

The re-construction of organization studies: Wrestling with incommensurability

This paper proposes a `re-construction' of organization studies in order to deal with the chronic incommensurability that characterizes the discipline. The paper begins by discussing the issue of incommensurability between organization studies schools of thought, arguing that it represents a significant problem with which the field must cope. Ambiguity of the key constructs that…

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English / 01/01/1998

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