Publications des institutions partenaires
Transparenz Schweizer Managementvergütungen: eine empirische Untersuchung zum Einfluss der Corporate Governance auf die CEO-Entschädigung Schweizer Publikumsgesellschaften
Institution partenaire
Deutsch / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Specific investment and negotiated transfer pricing in an international transfer pricing model
We study the efficiency of negotiated transfer pricing for solving a bilateral hold-up problem in a multinational enterprise. We show that negotiated transfer pricing will generally not provide incentives for an efficient renegotiation of the initial contract and efficient investments because the divisions possess only one instrument for solving two problems. Either they minimize...
Institution partenaire
English / 01/01/2013
Der Lagebericht nach neuem Rechnungslegungsrecht
Institution partenaire
Deutsch / 01/01/2013
Zu Bilanzierungsproblemen des Kapitaleinlageprinzips aus betriebswirtschaftlicher Sicht
Institution partenaire
Deutsch / 01/01/2013
Heterogeneous Returns to Education Over the Wage Distribution: Who Profits the Most?
Institution partenaire
English / 01/01/2013
Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen?
Both theoretical considerations as well as empirical findings report mixed results on the relationship between sustainability disclosure and sustainability performance. Theoretical considerations are mainly based on legitimacy theory and voluntary disclosure theory. Due to shortcomings of previous studies with regard to the measurement of the main variables, our paper concentrates on...
Institution partenaire
Deutsch / 01/01/2013
Why do corporate actors engage in pro-social behavior? A Bourdieusian perspective on CSR
Drawing on Pierre Bourdieu’s theory of social practice, this article develops a novel approach to the study of corporate social responsibility (CSR). According to this approach, pro-social activities are conceptualized as social practices that individual managers employ in their efforts to attain social power. Whether such practices are enacted or not depends on (1) the particular...
Institution partenaire
English / 01/01/2013
Aubin property and uniqueness of solutions in cone constrained optimization
We discuss conditions for the Aubin property of solutions to perturbed cone constrained programs, by using and refining results given in Klatte-Kummer "Nonsmooth Equations in Optimization", Kluwer, 2002. In particular, we show that constraint nondegeneracy and hence uniqueness of the multiplier is necessary for the Aubin property of the critical point map. Moreover, we give...
Institution partenaire
English / 01/01/2013
Parametrische Optimierungsprobleme mit Nebenbedingungen
Institution partenaire
Deutsch / 01/01/2013
Theory matters for financial advice!
We show that the optimal asset allocation for an investor depends crucially on the theory with which the investor is modeled. For the same market data and the same client data different theories lead to different portfolios. The market data we consider is standard asset allocation data. The client data is determined by a standard risk profiling question and the theories we apply are...
Institution partenaire
English / 01/01/2013
Margin Regulation and Volatility
In this paper we examine the quantitative effects of margin regulation on volatility in asset markets. We consider a general equilibrium infinite-horizon economy with heterogeneous agents and collateral constraints. There are two assets in the economy which can be used as collateral for short-term loans. For the first asset the margin requirement is exogenously regulated while the...
Institution partenaire
English / 01/01/2013
Organisationskommunikation und Public Relations Organisations- trifft Kommunikationsforschung: Der Beitrag der „Communication Constitutes Organization“-Perspektive (CCO)
This article introduces one emergent theoretical perspective from the North American research field of organizational communication that has come to be called “communication constitutes organization“ (CCO). The CCO perspective ascribes to communication a fundamental role in the constitution of organizations: Organizations basically consist of interconnected events of communication....
Institution partenaire
Deutsch / 01/01/2013
Explaining cooperative enterprises through knowledge acquisition outcomes
This paper develops a model of a cooperative enterprise and compares it to a vertically separated market. In our model of a multi-stage production process, agents can acquire costly knowledge to decrease production costs. Our model shows that the cooperative acquires less non-generalizable knowledge than the market, but more generalizable knowledge if the large member in the...
Institution partenaire
English / 01/01/2013
Im Schatten der Sportwirtschaft
Im Schatten der Sportwirtschaft lautet der Titel der 16. Jahrestagung des Arbeitskreises Sportökonomie e.V., welche in Magglingen Schweiz vom 3. bis 5. Mai 2012 veranstaltet wurde.
Der Tagungsband sammelt Beiträge, welche eine Reihe von Phänomenen, jenseits der stets betrachteten Sonnenseite des Sports diskutieren. Das Hauptinteresse gilt nicht den Preisgeldern, Transfersummen...
Institution partenaire
Deutsch / 01/01/2013
Die Arbeit in einem Produktionsnetzwerk ist ein Mannschaftssport: 5 Taktiken für ein erfolgreiches Spiel
Most of today’s manufacturing companies are organized in networks. Discussions concerning these networks include the global footprint, but hardly how the sites can be successfully coordinated. Leaning at coordination mechanisms known from team sports, this article provides five tactics of how the network coordination can be done successfully. These include a consequent reassessment...
Institution partenaire
Deutsch / 01/01/2013
Essays on organizational search and adaptation in complex environments
Institution partenaire
English / 01/01/2013
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