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Jahresrechnung in Fremdwährung - Konsequenzen für Kapitalschutz und Steuern

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,...

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Deutsch / 01/01/2014

The Business Firm as a Political Actor: A New Theory of the Firm for a Globalized World

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....

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English / 01/01/2014

How performance expectations affect managerial replacement decisions

We empirically investigate how performance expectations affect top manager replacements. We do so by approximating performance expectations based on professional bookmaker betting odds in professional soccer, thus capturing the effect on the dismissal probability of team coaches. Controlling for team performance and unobserved team heterogeneity, we show that a one-standard-deviation...

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English / 01/01/2014

What drives awareness and success in a new media environment?

Given the relevance and challenges of social media marketing communications, we conducted a study of corporate blogs from Fortune Global 500 companies in order to examine which social media communication metrics, i.e., creators, content and interactions, have the greatest impact on the growth and size of an audience. This article gives an overview of the most important results and...

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English / 01/01/2014

Comparing results of an exact versus an approximate (Bayesian) measurement invariance test: A cross-country illustration with a scale to measure 19 human values

One of the most frequently used procedures for measurement invariance testing is the multigroup confirmatory factor analysis (MGCFA). Muthén and Asparouhov recently proposed a new approach to test for approximate rather than exact measurement invariance using Bayesian MGCFA. Approximate measurement invariance permits small differences between parameters otherwise constrained to be...

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English / 01/01/2014

Job satisfaction among chairs of surgery from Europe and North America

BACKGROUND: Strong evidence exists associating job satisfaction and risk of burnout with productivity, efficiency, and creativity in many organizations. However no data are available assessing chairs of surgery. This study assessed job satisfaction and risk for burnout of surgical chairs from Europe and North America and identified contributing factors.
METHODS: A survey among...

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English / 01/01/2014

Fehlverhalten am Arbeitsplatz – ein kostspieliges Phänomen

Zur Bekämpfung von Fehlverhalten am Arbeitsplatz bedarf es nicht der Repression, sondern der Stärkung der emotionalen Verbundenheit der Beschäftigten mit dem Unternehmen. Doch dafür braucht es gemeinsame Werte und eine entsprechende Ausgestaltung der relevanten HR-Praktiken.

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Deutsch / 01/01/2014

Asset prices with temporary shocks to consumption

Most standard asset-pricing models assume that all shocks to consumption are permanent. We relax this assumption and allow also for temporary shocks. The implications of our model are dramatically different from those obtained in the prior literature. A canonical and parsimonious asset pricing model with CRRA preferences and temporary shocks can reproduce the equity premium, high...

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English / 01/01/2014

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