Auswirkungen von betrieblichen Work-Life Balance Maßnahmen auf Unternehmen: Stand der empirischen Forschung

Business practice is generally of the opinion that measures for increasing the employees’ work life balance (WLB) are useful for all parties, i.e. also for the companies. This paper analyzes empirical studies which investigate operational effects of WLB measures in companies. Except of the result of one study, researchers revealed only positive effects of WLB for companies. This statement, however, is insufficient to verify the actual operational effects of WLB measures due to methodical and content deficits. Considering this background, the paper develops implications for future research.     

Der Lehrstuhl für Allgemeine Betriebswirtschaftslehre — insbesondere Rechnungswesen und Controlling — der Helmut-Schmidt-Universität,Universität der Bundeswehr Hamburg

Ohne Zusammenfassung     

Qualitätsprüfung in der Kostenrechnung — Notwendigkeit oder verschwendete Energie?

Die Kostenrechnung ist in der jüngsten Vergangenheit vielfach massiver Kritik ausgesetzt.     

Die Verfahrensheterogenität in der Performance-Messung von Anlageportfolios

Performance measurement is a fundamental part of the evaluation of an asset portfolio. As traditional performance approaches are under severe criticism and their application is widely discussed especially in case of fat-tailed return distributions, modern performance-measures become widely accepted both in academic and practical use. The modern way of an adequate performance measurement is characterized by the application of asymmetric risk measures, by the release of the basic principles of an equilibrium model or by the deflection from a ratio-based construction. Moreover the current academic discussion regarding the combination of modern performance measures and the mathematical construct of copulas leads to copula-based approaches that unify a shortfall-oriented risk-conception with an adequate modelling of dependence structures between the considered portfolio elements. The present paper discusses the main representatives of traditional, modern and copula-based performance measures and shows their advantages and disadvantages as well as possible fields of research.     

Der Markteintritt multinationaler Unternehmungen in Märkte an der Basis der Einkommenspyramide

It has been widely accepted that poverty alleviation can’t be achieved without including the private sector. Especially, foreign multinational companies (MNCs) are highlighted in this context and are considered as a key to unlock the economic potential of low-income markets by linking them with more developed markets and facilitating the transfer of financial and technological resources. The international business literature, however, lacks of theoretical insights and systematic empirical evidence of MNCs entering low-income markets. Therefore, this study sheds light on the questions why MNCs enter low-income markets, how MNCs operate and how they gain knowledge in these markets. Using a multiple case study approach, we analyze MNCs with business activities in low-income markets by taking recourse to the internationalization process model of Johanson and Vahlne. The results reveal that companies develop knowledge by enlarging their mode of market commitment to a new level that exceeds investments of foreign manufacturing and production facilities.     

Ein verallgemeinerter Geburten- und Todesprozeß zur Erklärung der Entwicklung des deutschen Volkseinkommens, 1851–1939

Ohne Zusammenfassung