The state governance system seems to be incapable to address sufficiently global public goods problems or to regulate global business so that the public interest is served. At the same time, international governmental organizations are unable to fill the governance gap while nongovernmental organizations(NGOs) criticize the behavior of business firms along their supply chains. Therefore, business firms are confronted with increasing social and environmental demands and are requested to take responsibility for issues of public concern. As a response, some business firms engage with corporate social responsibility (CSR) projects and directly contribute to the production of public goods. These developments challenge the received theory of the firm and its strict separation of public and private domains. Corporations become political actors. In this introductory essay, the guest editors first elaborate on the concept of politics and describe the challenges that lead to the new political role of global business firms and, second, will introduce the articles in this special issue and briefly comment on their contribution.
Art. 958d Abs. 3 OR gibt das Wahlrecht, die Jahresrechnung in der "für die Geschäftstätigkeit wesentlichen Währung" zu erstellen, wobei dann die Werte zusätzlich in CHF anzugeben sind. Dabei bleibt die Methodik der Währungsumrechnung offen. Die Rechnungslegungszwecke des Kapitalschutzes und der Steuerbemessung sind aber unverändert in CHF zu erfüllen. Der Beitrag zeigt, welche Konsequenzen sich daraus für die Währungsumrechnung ergeben und wie die Problematik praktisch gelöst werden kann.
The article discusses the role of the UN Global Compact (UNGC) in the emerging global CSR infrastructure. It evaluates the debate around the effectiveness and legitimacy of the UNGC alongside the arguments of its supporters and critics and thereby introduces the Thematic Symposium contributions. The article further identifies three theoretical perspectives that are used by scholars to discuss the performance of the UNGC: economic, socio-historical, and normative. It proposes that these perspectives can serve as generic distinctions with direct relevance for the evaluation of the UNGC. Once the perspective is chosen, it drives towards a certain purpose which implies assumptions and design features with regard to the UNGC. Finally, the article offers a future research agenda, emphasising the research needed on the UNGC in four areas: the identification of processes and influence mechanisms; legitimacy and effectiveness; local networks and regional development; and the interface of the UNGC and responsible leadership.
Fehler in Spitälern können dramatische Folgen haben. Deshalb werden heute zunehmend Meldesysteme eingeführt, wo Spitalangehörige vertraulich oder anonym kritische Vorkommnisse berichten können. Solche «Critical Incident Reporting Systems» (CIRS) sollen die Chance eröffnen, aus Fehlern zu lernen. Tun sie das?
Workplace bullying is becoming an increasingly popular topic in research (see Branch, Ramsay & Barker, 2013) and the media (e.g., Time, Belsky, 2013; and Wall Street Journal, Silverman, 2013), perhaps reflecting public awareness of bullying as both prevalent and problematic. A specific area of employment in which bullying has been consistently documented, manifesting in various forms and across positional hierarchies, is higher education. A specific resource outlining research and practical information, issues, and interventions relevant to bullying in higher education is Workplace Bullying in Higher Education (2013), edited by Jamie Lester, PhD, Associate Professor of Higher Education at George Mason University.
Wann wird Performance Management zur Belastung? Dann, wenn es die Kultur und die Strategie zu wenig berücksichtigt und nicht mehr dem Einzelnen dient, sagt Mathias Beck, Assistent am Lehrstuhl für Performance Management an der Universität Zürich. Der Wirtschaftsingenieur plädiert für ein sauberes Design von Performance-Management-Systemen.
