Université de St-Gall - Schools of Management

Datenschutzkonzepte für die Smart City.

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Sennhauser, Pascal:
Datenschutzkonzepte für die Smart City.
SCCER-CREST / EGI-HSG Working Paper,
2019,

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Tax Secrecy.

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Hongler, Peter:
Tax Secrecy.
Annual Congress European Association of Tax Law Professors.
Zürich,
7 June 2018.

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Interest deductibility: the implementation of BEPS Action 4.

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Böhi, Roland & Hongler, Peter
(2019)
Interest deductibility: the implementation of BEPS Action 4.

104

675-688.

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Brühwiler, Claudia Franziska; Egli, Patricia & Sánchez, Yvette (2019) The ICRC at a crossroads: Swiss roots — international outlook. Journal of International Humanitarian Action, 4 (13). 1-17.

Description: 

The International Committee of the Red Cross (ICRC) has undergone a considerable transformation in the recent decades: from being driven by a pre-dominantly Swiss body of employees, it has become an organization dominated by international staff that hail from all over the world. While the leadership is still firmly in Swiss hands, the transformation has put into question to what extent the ICRC has been able to uphold its foundational values and its special relationship with Swiss culture. The strong ties with Swiss values such as neutrality, independence, consensus, reliability, work ethics, and participation used to be perceived as key factors for the organization’s continuity and success in delivering humanitarian aid in a politically more and more divided world. Indeed, from a historical perspective, the Swiss rootedness shaping the organizational culture and identity allowed the ICRC to be successful in its endeavors as a neutral humanitarian actor even in times of crises. This paper, through an analysis of interviews with ICRC staff members of different nationalities, seeks to explore to what extent Swiss values are perceived to still matter in the ICRC, its humanitarian work and how Swiss and non-Swiss staff members interpret these values. The research suggests that there are three distinct narratives, namely, an internationalist, a traditionalist, and a pragmatist. While the internationalist narrative perceives the ICRC’s internationalization as a positive development for the organization as a whole, the traditionalist is concerned about detrimental effects on the organizational culture as well as on the credibility of the humanitarian work in the field. The pragmatist narrative recognizes the benefits of strong Swiss values in the ICRC, yet highlights that current developments call for internationalization. The study extends our understanding of the importance of core organizational values and principles in a process of internationalization in order to stay a credible and successful humanitarian actor.

Kommentierung zu Art. 960 OR; Bewertung, Grundsätze.

Description: 

Müller, Lukas; Henry, David P. & Barmettler, Peter
(2019).
Kommentierung zu Art. 960 OR; Bewertung, Grundsätze.

Dieter Pfaff/Stephan Glanz/Thomas Stenz/Florian Zihler (Hrsg.), Rechnungslegung nach Obligationenrecht, veb.ch Praxiskommentar
(pp. 485-501).
Zürich:
Verlag SKV.
- ISBN 978-3-286-50936-8.

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Kommentierung zu Art. 958 OR; Rechnungslegung, Zweck und Bestandteile.

Description: 

Müller, Lukas; Henry, David P. & Barmettler, Peter
(2019).
Kommentierung zu Art. 958 OR; Rechnungslegung, Zweck und Bestandteile.

Dieter Pfaff/Stephan Glanz/Thomas Stenz/Florian Zihler (Hrsg.), Rechnungslegung nach Obligationenrecht, veb.ch Praxiskommentar
(pp. 130-160).
Zürich:
Verlag SKV.
- ISBN 978-3-286-50936-8.

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Kommentierung zu Art. 958a OR; Grundlagen der Rechnungslegung, Annahme der Fortführung.

Description: 

Müller, Lukas; Henry, David P. & Barmettler, Peter
(2019).
Kommentierung zu Art. 958a OR; Grundlagen der Rechnungslegung, Annahme der Fortführung.

Dieter Pfaff/Stephan Glanz/Thomas Stenz/Florian Zihler (Hrsg.), Rechnungslegung nach Obligationenrecht, veb.ch Praxiskommentar
(pp. 161-172).
Zürich:
Verlag SKV.
- ISBN 978-3-286-50936-8.

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Kommentierung zu Art. 958b OR; Zeitliche und sachliche Abgrenzung.

Description: 

Müller, Lukas; Henry, David P. & Barmettler, Peter
(2019).
Kommentierung zu Art. 958b OR; Zeitliche und sachliche Abgrenzung.

Dieter Pfaff/Stephan Glanz/Thomas Stenz/Florian Zihler (Hrsg.), Rechnungslegung nach Obligationenrecht, veb.ch Praxiskommentar
(pp. 173-182).
Zürich:
Verlag SKV.
- ISBN 978-3-286-50936-8.

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Kommentierung zu Art. 958c OR; Grundsätze ordnungsmässiger Rechnungslegung.

Description: 

Müller, Lukas; Henry, David P. & Barmettler, Peter
(2019).
Kommentierung zu Art. 958c OR; Grundsätze ordnungsmässiger Rechnungslegung.

Dieter Pfaff/Stephan Glanz/Thomas Stenz/Florian Zihler (Hrsg.), Rechnungslegung nach Obligationenrecht, veb.ch Praxiskommentar
(pp. 183-210).
Zürich:
Verlag SKV.
- ISBN 978-3-286-50936-8.

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Schutz vor nichtionisierenden Strahlen (NIS): Anwendung des Vorsorgeprinzips bei ausbleibendem Gefahrennachweis

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