Refine
Has Fulltext
- yes (583) (remove)
Year of publication
Document Type
- Monograph/Edited Volume (182)
- Working Paper (109)
- Postprint (103)
- Doctoral Thesis (97)
- Article (52)
- Master's Thesis (18)
- Report (8)
- Part of a Book (6)
- Bachelor Thesis (4)
- Conference Proceeding (3)
Keywords
- Verwaltung (9)
- Korruption (8)
- Ethik (7)
- fiscal policy (7)
- Germany (6)
- experiment (6)
- Cayley Graph (5)
- Deutschland (5)
- Entrepreneurship (5)
- Free Group (5)
Institute
- Wirtschaftswissenschaften (583) (remove)
During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed.
Das Cluster-Modell von Krugman und Venables (1996) erklärt im Rahmen der Neuen Ökonomischen Geographie die Bildung von Agglomerationen bei regional immobilen Arbeitskräften. Die resultierenden Gleichgewichte hängen von der Höhe der Transportkosten ab, die allerdings in beiden Sektoren als gleich hoch unterstellt werden. Der vorliegende Beitrag erweitert dieses Modell um die Möglichkeit sektoral unterschiedlicher Transportkosten. Da eine analytische Lösung nichtmöglich ist, wird eine geeignete Simulationsmethode entwickelt. Anhand von Abbildungen wird dargestellt, welche Gleichgewichte sich bei verschiedenen Werten für die beiden Transportkostensätze ergeben.
In diesem Beitrag wird eine Regressionsanalyse vorgestellt, die die Einflüsse auf die Entscheidung verheirateter deutscher Frauen untersucht, eine Erwerbstätigkeit aufzunehmen. Um Differenzen im Verhalten von ost- und westdeutschen Frauen zu ermitteln, erfolgte die Untersuchung getrennt in zwei Datensätzen. Zur Vermeidung von Annahmen über die Art des Zusammenhanges wurde das Generalisierte Additive Modell (GAM) gewählt, ein semiparametrisches Regressionsmodell. Diese Modellform, die nichtparametrische und parametrische Regressionsmethoden in sich vereint, hat bisher wenig Verbreitung in der Praxis gefunden. Dies lag vor allem am Schätz verfahren, dem Backfitting. Seit etwa einem Jahr gibt es neue Ansätze, in dieser Modellform zu schätzen. Die analytischen Eigenschaften des neuen Schätzers lassen sich leichter bestimmen. Mit dieser Schätzung konnten Unterschiede zwischen Ost und West genau herausgearbeitet werden und die funktionalen Zusammenhänge zwischen Einflußvariablen und Antwortvariable untersucht werden. Die Analyse brachte deutliche Unterschiede im Erwerbsverhalten zwischen der Frauen beider Landesteile zum Vorschein.
Das Thema Bestandsmanagement ist bereits seit Mitte der 80er Jahre bekannt. Es betrifft alle warenwirtschaftlichen Prozesse zur Planung und Steuerung von Beständen. Dabei muss es mit den Schwierigkeiten umgehen können, die aus den stetig wachsenden Marktanforderungen hervorgehen. Dazu gehört neben dem enorm hohen Kostendruck und die sich gleichzeitig stetig verkürzenden Liefer- und Produktlebenszeiten auch die rapide steigende Variantenvielfalt. Dies führt zu einem konstanten Komplexitätsanstieg innerhalb der Bestandsplanung und –steuerung ----------
Culture-driven innovation
(2017)
This cumulative dissertation deals with the potential of underexplored cultural sources for innovation.
Nowadays, firms recognize an increasing demand for innovation to keep pace with an ever-growing dynamic worldwide competition. Knowledge is one of the most crucial sources and resource, while until now innovation has been foremost driven by technology. But since the last years, we have been witnessing a change from technology's role as a driver of innovation to an enabler of innovation. Innovative products and services increasingly differentiate through emotional qualities and user experience. These experiences are hard to grasp and require alignment in innovation management theory and practice.
This work cares about culture in a broader matter as a source for innovation. It investigates the requirements and fundamentals for "culture-driven innovation" by studying where and how to unlock cultural sources. The research questions are the following: What are cultural sources for knowledge and innovation? Where can one find cultural sources and how to tap into them?
The dissertation starts with an overview of its central terms and introduces cultural theories as an overarching frame to study cultural sources for innovation systematically. Here, knowledge is not understood as something an organization owns like a material resource, but it is seen as something created and taking place in practices. Such a practice theoretical lens inheres the rejection of the traditional economic depiction of the rational Homo Oeconomicus. Nevertheless, it also rejects the idea of the Homo Sociologicus about the strong impact of society and its values on individual actions. Practice theory approaches take account of both concepts by underscoring the dualism of individual (agency, micro-level) and structure (society, macro-level). Following this, organizations are no enclosed entities but embedded within their socio-cultural environment, which shapes them and is also shaped by them.
Then, the first article of this dissertation acknowledges a methodological stance of this dualism by discussing how mixed methods support an integrated approach to study the micro- and macro-level. The article focuses on networks (thus communities) as a central research unit within studies of entrepreneurship and innovation.
The second article contains a network analysis and depicts communities as central loci for cultural sources and knowledge. With data from the platform Meetup.com about events etc., the study explores which overarching communities and themes have been evolved in Berlin's start up and tech scene.
While the latter study was about where to find new cultural sources, the last article addresses how to unlock such knowledge sources. It develops the concept of a cultural absorptive capacity, that is the capability of organizations to open up towards cultural sources. Furthermore, the article points to the role of knowledge intermediaries in the early phases of knowledge acquisition. Two case studies on companies working with artists illustrate the roles of such intermediaries and how they support firms to gain knowledge from cultural sources.
Overall, this dissertation contributes to a better understanding of culture as a source for innovation from a theoretical, methodological, and practitioners' point of view. It provides basic research to unlock the potential of such new knowledge sources for companies - sources that so far have been neglected in innovation management.
Creative intensive processes
(2023)
Creativity – developing something new and useful – is a constant challenge in the working world. Work processes, services, or products must be sensibly adapted to changing times. To be able to analyze and, if necessary, adapt creativity in work processes, a precise understanding of these creative activities is necessary. Process modeling techniques are often used to capture business processes, represent them graphically and analyze them for adaptation possibilities. This has been very limited for creative work. An accurate understanding of creative work is subject to the challenge that, on the one hand, it is usually very complex and iterative. On the other hand, it is at least partially unpredictable as new things emerge. How can the complexity of creative business processes be adequately addressed and simultaneously manageable? This dissertation attempts to answer this question by first developing a precise process understanding of creative work. In an interdisciplinary approach, the literature on the process description of creativity-intensive work is analyzed from the perspective of psychology, organizational studies, and business informatics. In addition, a digital ethnographic study in the context of software development is used to analyze creative work. A model is developed based on which four elementary process components can be analyzed: Intention of the creative activity, Creation to develop the new, Evaluation to assess its meaningfulness, and Planning of the activities arising in the process – in short, the ICEP model. These four process elements are then translated into the Knockledge Modeling Description Language (KMDL), which was developed to capture and represent knowledge-intensive business processes. The modeling extension based on the ICEP model enables creative business processes to be identified and specified without the need for extensive modeling of all process details. The modeling extension proposed here was developed using ethnographic data and then applied to other organizational process contexts. The modeling method was applied to other business contexts and evaluated by external parties as part of two expert studies. The developed ICEP model provides an analytical framework for complex creative work processes. It can be comprehensively integrated into process models by transforming it into a modeling method, thus expanding the understanding of existing creative work in as-is process analyses.
African states are often called corrupt indicating that the political system in Africa differs from the one prevalent in the economically advanced democracies. This however does not give us any insight into what makes corruption the ruling norm of African statehood. Thus we must turn to the overly neglected theoretical work on the political economy of Africa in order to determine how the poverty of governance in Africa is firmly anchored both in Africa’s domestic socioeconomic reality, as well as in the region’s role in the international economic order. Instead of focusing on increased monitoring, enforcement and formal democratic procedures, this book integrates economic analysis with political theory in order to arrive at a better understanding of the political-economic roots of corruption in Sub-Saharan Africa.
Corporate Citizenship
(2020)
Corporate citizenship, which is firms’ societal engagement beyond customer and shareholder interests, is a prominent topic in management practice and has led to extensive research. This increased interest resulted in a complex and fragmented scholarly literature. In order to structure and map the field quantitatively, we conducted a temporal analysis of publications and citations, an analysis of the productivity of involved disciplines, an analysis of the productivity of publication forms including journal impact factors, an author productivity and citation analysis, a co-author analysis, an article citation analysis, an article co-citation analysis, and a keyword co-occurrence analysis. Results of these bibliometric analyses show that corporate citizenship research seems to have been in a phase of stagnation since 2014 and shows a rather low degree of interdisciplinarity. Papers are predominantly published in high impact journals. Authors show little collaboration with other researchers. Current research relates to other business ethics topics, addresses philosophical foundations, and starts to relate to human resource management and organization studies.