Publications des institutions partenaires
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,...
Institution partenaire
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....
Institution partenaire
English / 01/01/2014
Why Sparing the Rod Does Not Spoil the Child: A Critique of the “Strict Father” Model in Transnational Governance
Institution partenaire
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...
Institution partenaire
English / 01/01/2014
Financial Fair Play in European Club Football - What is it all about?
Institution partenaire
English / 01/01/2014
Swiss GAAP FER : Erläuterungen, Illustrationen und Beispiele : Lehrbuch
Institution partenaire
Deutsch / 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...
Institution partenaire
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...
Institution partenaire
English / 01/01/2014
The double psychological contracts of temporary agency workers
Institution partenaire
English / 01/01/2014
Those who know, do. Those who understand, teach. Disseminative capability and knowledge transfer in the automotive industry
Institution partenaire
English / 01/01/2014
Interview: Standort Schweiz bleibt stark und stabil: Anja Schulze, Leiterin swiss CAR an der ETH Zürich ordnet die Ergebnisse zur neuen Studie über die Schweizer Automobilzulieferer ein
Institution partenaire
Deutsch / 01/01/2014
Video Killed the Radio Star? Online Music Videos and Digital Music Sales
Institution partenaire
English / 01/01/2014
Managementethik, moralisches Fehlverhalten und finanzielle Anreize
Institution partenaire
Deutsch / 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...
Institution partenaire
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.
Institution partenaire
Deutsch / 01/01/2014
The Accomplishment and Change of Organizational Practices and Routines: Three Papers from a Practice-Theoretical Perspective
Institution partenaire
English / 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...
Institution partenaire
English / 01/01/2014
Constructing Contribution in ‘Strategy as Practice’ Research.
Institution partenaire
English / 01/01/2014
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