Betriebswirtschaft

Formulary Apportionment vs. Arm’s Length Principle.

Description: 

Hongler, Peter:
Formulary Apportionment vs. Arm’s Length Principle.

University of Bergamo,
12 January 2022.

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Public Value is Knowable, Public Value Creation is Not.

Description: 

Meynhardt, Timo
(2021)
Public Value is Knowable, Public Value Creation is Not.
SAGE Journals,
53
(10).
1631-1642.

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Orientierungswissen im MBA-Programm, für mehr als die tägliche Praxis: das Leipziger Führungsmodell.

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Public Value - Gemeinwohl als Zielgröße im Medienmanagement.

Description: 

Meynhardt, Timo & Eduard, Frantz:
Public Value - Gemeinwohl als Zielgröße im Medienmanagement.
In: tv diskurs

(2021),
3,
S. 24-28.

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Remote work mindsets predict emotions and productivity in home office: A longitudinal study of knowledge workers during the Covid-19 pandemic

Description: 

Howe, Lauren C; Menges, Jochen I (2021). Remote work mindsets predict emotions and productivity in home office: A longitudinal study of knowledge workers during the Covid-19 pandemic. Human - Computer Interaction:Epub ahead of print.

The role of procedural rationality in debiasing acquisition decisions of overconfident CEOs

Description: 

Pavićević, Stevo; Keil, Thomas (2021). The role of procedural rationality in debiasing acquisition decisions of overconfident CEOs. Strategic Management Journal, 42(9):1696-1715.

Steuern im Kontext der Digitalisierung; Digitale Transaktionsdaten als “Kronjuwelen” der Steuerbehörden?

A digital individual benefit statement to mitigate the risk of poverty in retirement ::the case of Switzerland

Description: 

Old-age retirement benefits are a major concern among the Swiss population but estimating one’s revenue after retirement is challenging due to the Swiss social system’s complexity. In Switzerland, as with many other countries, the risk of poverty for retiree people is high, especially for women who often work part-time. The research presented in this paper proposes a methodology to enable the development of a digital platform to provide Swiss citizens the means to verify that their retirement income will allow them to live decently when retired. The aim of the platform will be to allow insured people to plan for retirement in a simplified manner. The methodology used was both qualitative (focus group) and quantitative (surveys). The main results are recommendations for the scope and functionality for a digital platform to be developed. A main conclusion is the need to limit the platform’s scope to old-age pension only (e.g., excluding survivors’ or disability pensions). Moreover, an outcome regarding the functionalities is the proposition of scenarios such as postponed retirement, additional purchases in pension fund, or changes to individual status. The development of the platform is not included in the article.

Digital individual benefit statement ::the use of a triangulation methodology to design a digital platform for Switzerland

Description: 

Old age retirement pensions are an important concern among the Swiss but estimating one’s income after retirement is difficult due to the Swiss insurance system’s complexity. This project’s aim is to prepare for developing a digital platform that will allow individuals to plan for retirement in a simplified manner. The main objective of the platform will be togive individuals the tools to check that their savings and retirement benefits will allow them to continue the lifestyle to which they are accustomed once they are retired. The research results from qualitative (focus group) and quantitative (survey) methodologies, recommend the scope and functionalities for a digital platform to be developed. A main outcome is the need to limit the platform’s scope to old-age pension only (excluding survivors’ or disability pensions, for instance). Furthermore, an outcome regarding the functionalities is the proposition of scenarios such as early retirement, changes to income, or modifications to personal status. The development of the digital platform will be a subsequent project.

Dismissing poisoned digital evidence from blockchain of custody

Description: 

This paper presents a solution to dismiss a digital evidence from a permissioned blockchain-based legal system, serving as evidence chain of custody. When challenged into court, a digital evidence can be entirely dismissed, as well as all the procedural acts originating from this evidence, including personal gathered data. Since a blockchain, by design, cannot be altered, this paper proposes an alternative solution based on an access control to the blockchain. This solution relies on an additional structure, linked to the blockchain, representing the history and current legal state of the case. Access to the blockchain is controlled by first interrogating this additional structure in order to serve only legally accepted evidence. Therefore, an evidence stored into the blockchain is not destroyed, but is no longer visible nor accessible. Furthermore, evidence data is separated from the blockchain transaction’s payload, that holds only metadata, and this separation reinforces privacy protection. The solution presented in this paper is explainable to all parties to a court trial.

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