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Die Revisionsstelle und das Audit Committee : Neue Erkenntnisse aus dem Zürcher Kommentar

Prof. Dr. Reto Eberle (Audit Partner, KPMG) und Dr. Daniel Lengauer (Partner, Kellerhals Carrard) haben sich für den Zürcher Kommentar in den vergangenen Jahren intensiv mit den rechtlichen Vorschriften zur Revision in der Schweiz beschäftigt. In diesem Beitrag stellen die beiden Autoren wichtige Erkenntnisse für das Audit Committee vor.

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Deutsch / 01/01/2016

Key informant models for measuring group-level variables in small groups: application to plural subject theory

We offer a new conceptualization and measurement models for constructs at the group-level of analysis in small group research. The conceptualization starts with classical notions of group behavior proposed by Tönnies, Simmel, and Weber and then draws upon plural subject theory by philosophers Gilbert and Tuomela to frame a new perspective applicable to many forms of small group...

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English / 01/01/2016

Assessment of cross-cultural comparability

Recent years have witnessed both a growing number of cross-cultural datasets but also a growing awareness of problems connected with cross-cultural comparisons. In particular, researchers have realized that measurement invariance is a necessary precondition for a meaningful comparison of data across cultures or countries. The literature on measurement invariance is very rich and...

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English / 01/01/2016

A model of dynamic rewiring and knowledge exchange in R&D networks

This paper investigates the process of knowledge exchange in inter-firm Research and Development (R&D) alliances by means of an agent-based model. Extant research has pointed out that firms select alliance partners considering both network-related and network-unrelated features (e.g., social capital versus complementary knowledge stocks). In our agent-based model, firms are...

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English / 01/01/2016

Worker-level and Firm-level Effects of a Wage Subsidy Program for Highly Educated Labor: Evidence from Denmark

We study the effects of a Danish wage subsidy program for highly educated workers on the performance of the persons and firms participating in the program. Using data on the population of program participants, both workers and firms, we find that the program had positive effects on employment and annual earnings during program participation while there are no positive effects for the...

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English / 01/01/2016

Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft

This essay traces the lines of development of cost accounting to the present state. Based on the historical evidence we carve out the topics and approaches that determine the current state and the expected developments in the next years and decades.

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Deutsch / 01/01/2016

Guest editors’ introduction

This special sssue contains five papers from the 7th European Sport Economics Association (ESEA) Conference on Sports Economics. This conference was hosted by the Center for Research in Sports Administration (CRSA; http://www.crsa.uzh.ch (link is external)) August 27–28, 2015, at the University of Zurich in Switzerland. On the day prior to the...

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English / 01/01/2016

Giant Growth. The ultimate guide to hands-on, successful, and sustainable social media growth

„And for seizing the reins of the global media, for founding and framing the new digital democracy, for working for nothing and beating the pros at their own game, TIME’s Person of the Year for 2006 is you.“
LEV GROSSMAN, in TIME MAGAZINE
In 2006, the TIME Magazine selected “You” as the magazine’s Person of the Year. This award acknowledged the contribution millions of...

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English / 01/01/2016

Innovation Outcomes and Partner-Type Selection in R\&D Alliances: The Role of Simultaneous Diversification and Sequential Adaptation

This study focuses on how firms form and sequentially adapt their inter organizational knowledge sourcing structures within research and development (R&D) alliances and how this process impacts their innovation performance. In contrast to the previous literature that mainly ignores the dynamic aspects of how firms adapt their search strategies, our approach accounts for...

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English / 01/01/2016

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