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81.
A popular topic in the assessment of the functioning of municipally-owned enterprises is the corporate governance (CG) of such organizations. The results of the comparative study presented in this paper indicate that European Union initiatives on gender diversity and executive directors’ pay are often not implemented in public CG codes and in practice in municipally-owned enterprises in Germany and The Netherlands. The paper proposes that EU initiatives should specifically target municipally-owned enterprises and shows concrete hard and soft regulation options for national and international policy-makers and future research perspectives. 相似文献
82.
Jose Anita Piening Raphael Engelberger Ulf Schiller Bernard Sallin 《Controlling & Management》2008,52(5):352-352
Vorschau
Vorschau Unsere Themen im n?chsten Heft 相似文献83.
Laurette Dubé Antoine Bechara Ulf Böckenholt Asim Ansari Alain Dagher Mark Daniel Wayne S. DeSarbo Lesley K. Fellows Ross A. Hammond Terry T-K Huang Scott Huettel Yan Kestens Bärbel Knäuper Peter Kooreman Douglas Spencer Moore Ale Smidts 《Marketing Letters》2008,19(3-4):323-336
Canonical models of rational choice fail to account for many forms of motivated adaptive behaviors, specifically in domains such as food selections. To describe behavior in such emotion- and reward-laden scenarios, researchers have proposed dual-process models that posit competition between a slower, analytic faculty and a fast, impulsive, emotional faculty. In this paper, we examine the assumptions and limitations of these approaches to modeling motivated choice. We argue that models of this form, though intuitively attractive, are biologically implausible. We describe an approach to motivated choice based on sequential sampling process models that can form a solid theoretical bridge between what is known about brain function and environmental influences upon choice. We further suggest that the complex and dynamic relationships between biology, behavior, and environment affecting choice at the individual level must inform aggregate models of consumer choice. Models using agent-based complex systems may further provide a principled way to relate individual and aggregate consumer choices to the aggregate choices made by businesses and social institutions. We coin the term “brain-to-society systems” choice model for this broad integrative approach. 相似文献
84.
Sue Maguire Bart Cockx Juan J. Dolado Florentino Felgueroso Marcel Jansen Izabela Styczyńska Elish Kelly Seamus McGuinness Werner Eichhorst Holger Hinte Ulf Rinne 《Intereconomics》2013,48(4):196-235
Youth unemployment has been on the rise since the beginning of the crisis in 2008. Even more troublesome is the dramatic rise in the number of youth not in employment, education or training, which has led to widespread concerns about the impact on social cohesion and fears of a “lost generation”. Given the extreme differences in youth unemployment levels among member states, it is clear that no single labour market policy will be appropriate throughout the EU. There may, however, be opportunities for mutual learning on how to combat youth unemployment. This Forum explores youth unemployment in the EU via case studies of England, Belgium, Spain, Poland and Ireland. It also examines Germany’s dual vocational training system as one potential solution. 相似文献
85.
Felix Höffler Christina Schaefer Ulf Papenfuß Martin T. W. Rosenfeld Gerd Landsberg 《Wirtschaftsdienst》2013,93(2):71-86
The decision to provide services of general interest by public or private enterprises has to be based on the following key issue: should one refer to these services as public goods? This question cannot be answered generally but has to be addressed on a case-tocase basis. Although there are some tendencies for remunicipalisation, especially in the energy sector, empirical studies show a lack of evidence about actual remunicipalisation of public service provisions and its impacts. To explain why local governments in Germany are presently thinking about remunicipalising some services there are changing factors to be identified. However, a closer look at the changing determinants makes clear that there are other options apart from remunicipalisation. Local politicians may have many reasons for providing services by public entities. The most relevant reason is nevertheless the option to organise and govern these services which are relevant for the local community. 相似文献
86.
This study analyses the treatment effects of public training programmes for the unemployed in Germany. Based on propensity score matching methods, we extend the picture that has been sketched in previous studies by estimating the treatment effects of medium-term programmes for different skill and age groups. Our results indicate that programme participation has a positive impact on employment probabilities and earnings for almost all sub-groups. We find little evidence for the presence of heterogeneous treatment effects, and the magnitude of the differences is quite small. Our results thus – at least in part – conflict with the strategy to provide training increasingly to individuals with better employment prospects. 相似文献
87.
Anders Bengtsson Ulf Elg Ulf Johansson 《International Review of Retail, Distribution & Consumer Research》2013,23(4):321-334
This paper focuses on how retailer–manufacturer relationships are influenced by the process of internationalization. Empirically, we study the Swedish food sector. It has previously been domestically oriented and concentrated. As Sweden joined the EU in 1995, however, a lot of entry barriers have disappeared and Swedish food retailers have been given new purchasing opportunities. We investigate how these changes have affected the retailers' relationships with their suppliers.Theoretically the paper is based on a network perspective and resource dependence theory.It develops and tests a set of hypotheses on howa retailer's relationships to its domestic suppliers will change when it gets a greater access to foreign products and suppliers, using a survey of 621 Swedish food retailers. Among other things, the study reveals that while being prepared to buy fewer products from Swedish manufacturers, the retailers still consider it very important to co-operate on a long-term basis with domestic suppliers. 相似文献
88.
89.
This paper compares the performance of alternative cost-based transfer pricing methods. We adopt an incomplete contracting
framework with asymmetric information at the trading stage. Transfer pricing guides intra-company trade and provides incentives
for value-enhancing specific investments. We compare actual-cost transfer prices that include a markup over marginal costs
with standard-cost transfer prices that are determined either by the central office ex ante (centralized standard-cost transfer
pricing) or by the supplying division at the trading stage (reported standard-cost transfer pricing). For the actual-cost
methods, we show that markups based on the joint contribution margin (contribution-margin transfer pricing) dominate purely
additive markups (cost-plus transfer pricing). We obtain the following results. (1) Centralized standard-cost transfer pricing
dominates the other methods if the central office and the divisions ex ante face low cost uncertainty. (2) The actual-cost
methods dominate the other methods if the central office and the divisions ex ante face high cost uncertainty and later, at
the trading stage, the buying division receives sufficient cost information. (3) Reported standard-cost transfer pricing dominates
the other methods if the central office and the divisions ex ante face high cost uncertainty, and the buyer has insufficient
cost information at the trading stage. 相似文献
90.
Local governments tend to join resources and create co‐owned organisations to solve the supply of public services. From a strategic perspective on local government cooperation, this paper analyses the conditions for strategy development in a co‐owned municipal organisation. The empirical data stem from a longitudinal case study of a Swedish provider of water and sewerage services. We show that difficulties in formulating and agreeing upon strategies are not dependent on the structural form. Instead, there is an intrinsic dilemma when municipalities are to create a joint strategy at the same time as each municipality is sovereign to decide on all local matters. 相似文献