Interne Unternehmensberatungen

Ziel des vorliegenden Beitrags ist der Versuch, eine erste Systematisierung sowie eine Erweiterung und Aktualisierung der bestehenden Forschung über Formen sowie Funktionen Interner Unternehmensberatungen zu leisten. Auf Basis einer begriffsgeschichtlichen Ann?herung und der Rekonstruktion der wissenschaftlichen Beratungsforschung werden Ergebnisse einer empirischen Analyse eines kleinen Samples von Internen Beratungen vorgestellt. Vor dem Hintergrund dieses Datenmaterials formulieren die Autoren im zweiten Teil Thesen über aktuelle und potentielle Positionierungsszenarien von Internen Unternehmensberatungen. Hierbei steht insbesondere der Vergleich zu Externen Beratungen im Vordergrund.     

Wertorientiertes Dialogmarketing: Kampagnencontrolling auf dem Prüfstand

Zusammenfassung  Der wertorientierte Ansatz der Unternehmensführung gewinnt immer mehr an Bedeutung; damit w?chst auch der Rechtfertigungsdruck für Aufwendungen des Dialogmarketing. Um den Ansprüchen der Wertorientierung Rechnung tragen zu k?nnen, muss das Dialogmarketingcontrolling neu ausgerichtet werden. In diesem Beitrag lesen Sie, wie ein Analyse- und Gestaltungsrahmen für ein wertorientiertes Dialogmarketing aussehen und wie Wertorientierung im Dialogmarketingmanagement erfolgen kann. Prof. Dr. Andreas Mann Inhaber des SVI-Stiftungslehrstuhls für Dialogmarketing und Leiter des DMCC — Dialog Marketing Competence Center der Universit?t Kassel Patrick Rath, MBA Mitarbeiter des SVI-Stiftungslehrstuhls für Dialogmarketing der Universit?t Kassel     

The Global Textile Industry-Status and Challenges

In 2007, fiber consumption has enjoyed growth in cotton, cellulosics, polyesters and small-scale fiber types like spandex, aramid and carbon fibers . Established fibers like polyamide,     

Voluntary Environmental Agreements: Taking Up Positions And Meeting Pressure

This paper portrays voluntary agreements as a Nash-bargaining game between the authorities and the polluting industry. Before bargaining starts, the authorities threaten to introduce emission licences if the negotiations come to nothing, while industry, by the use of lobbying campaigns, can make it politically costly to regulate by law. The most likely game of the ones considered is characterized by the authorities first announcing a level of licensing, whereupon industry will adjust its lobbying activity. This game results in a relatively defensive industry and authorities than other games under consideration.     

Dynamic Costs of the Draft

Abstract. We propose a dynamic general‐equilibrium model with human capital accumulation to evaluate the economic consequences of compulsory services (such as military draft or social work). Our analysis identifies a so far ignored dynamic cost arising from distortions in time allocation over the life cycle. We provide conservative estimates for the excess burden that arises when the government relies on forced labor rather than on income taxation to finance public expenditures. Our results suggest that eliminating the draft could produce considerable dynamic gains, both in terms of GDP and lifetime utility.     

International Commodity Taxation under Monopolistic Competition

We analyze non‐cooperative commodity taxation in a two‐country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners. With consumption‐based taxation, these fiscal externalities exactly offset each other and the non‐cooperative tax equilibrium is Pareto efficient. With production‐based taxation, however, there are additional externalities on the foreign tax base and the foreign price level that lead non‐cooperative tax rates to exceed their Pareto efficient levels.     

Strategic Information Acquisition in Capital Markets*

A simple model of an asset market is presented, where agents are asymmetrically informed and hence information is transmitted through the price system. Prior to the trading period, a group of traders is given the opportunity to decide in a collusive arrangement whether they want to undertake a (costless) analysis which yields information about the future dividends of a risky asset. It will be shown that the fully rational and risk-averse insiders can do better without the information, if the dividend volatility of the risky asset is sufficiently low.
JEL Classification Numbers: D82, G14.     

Models in action: how management models are interpreted in new product development

This paper studies the use of product development management models. Through an interpretive research approach based on in-depth interviews with 22 middle managers in two product development organizations, five ways of conceiving projects, project management and the role of models are identified – administrative, organizing, sense giving, team building and engineering – all representing different perspectives on – and ways of using models. The findings question essentialist views of models, common in the literature, as either normative guides for action or symbolic tools decoupled from action. Instead, the study indicates a large variety in the use of models mediated by the user's conception of the situation and the model. The study highlights the communicative role of models as boundary objects, enabling coordination of and communication about different conceptions of the development task. Rather than contributing to behavioral standardization (an implicit assumption that underlies most formal models), this study suggests that models support cognitive standardization by providing a common set of concepts and a framework that may be drawn upon in making sense of complex product development projects.