Business studies

The economics of teaching: what lies behind student-faculty ratios?

Description: 

The student-faculty ratio is of great significance to policy makers and media as a popular measure of education and teaching quality. Due to its simplicity and the availability of data, it is often used in higher education policy for allocating resources and for ranking universities. This is especially so in some European countries which do not have selective admission policies and where universities have to cope with huge numbers of students. However, there is no definition and no empirically validated data for an appropriate student-faculty ratio. To close this gap, we constructed a model with parameters relevant for high quality teaching and education and validated them empirically by conducting a survey among university professors in business administration. The results clearly illustrate that student-faculty ratios are discipline specific and depend whether the university is research or teaching oriented.

Qualitätsentwicklung der Weiterbildung an Hochschulen

To care about... Universitäre Zukunftsstrategien für die Nachwuchsförderung

Sentimental preferences and the organizational regime of betting markets

Specific human capital as a source of superior team performance

Description: 

We empirically investigate the performance effect of team-specific human capital in highly interactive teams. Based on the tenets of the resource-based view of the firm
and on the ideas of typical learning functions, we hypothesize that team members’ shared experience in working together have a positive effect on team performance, but at diminishing rates. When we hold constant a team’s stock of general human capital and other potential drivers, we find support for this prediction. We also discuss the implications concerning investment decisions into human capital as well as the transferability of our findings to other contexts.

Ist es an der Zeit, die Aktionärsrechte zu stärken?

Description: 

Forderungen nach mehr Aktionärsdemokratie finden zunehmende gesellschaftliche und auch akademische Akzeptanz. Der Beitrag er- läutert, weswegen sie dennoch falsch sind, und empfiehlt eine Rück- besinnung auf die Kernelemente der Board Primacy im Falle anste- hender Aktienrechtsrevisionen.

Währungsumrechnung gegenüber dem Fiskus: Das Bundesgericht lässt den Steuerabzug von "Umrechnungsverlusten" nicht zu

Rezension zu IFRS Foundation (Hrsg.): International Financial Reporting Standards (IFRS) - Offizielle Verlautbarungen zum 1. Januar 2010 in Deutsch. Bände A (Vorschriften) und B (Ergänzende Dokumente) (London 2011)

Rezension zu KPMG AG Wirtschaftsprüfungsgesellschaft: IFRS aktuell - Neuerungen bis 2010 (4. Auflage, Stuttgart 2011)

Rezension zu Friedl. G./Hofmann, C./Pedell, B.: Kostenrechnung. Eine entscheidungsorientierte Einführung

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