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Entwicklung von Supply Chain Strategien für eine Virtuelle Supply Chain Organisation (VISCO) 总被引:1,自引:0,他引:1
Herwig Winkler 《Zeitschrift für Planung & Unternehmenssteuerung》2006,17(1):47-72
Zusammenfassung Mit dem Aufbau und dem Betrieb einer Virtuellen Supply Chain Organisation (VISCO) ist es m?glich, das Supply Chain Management
erfolgreich zu realisieren. Zur Realisierung gemeinschaftlicher Wettbewerbsvorteile mit einer VISCO muss zwingend eine konsistente
Supply Chain Strategie entwickelt werden. Mit der Supply Chain Strategie wird die strategische Sto?richtung der VISCO festgelegt.
Zur Umsetzung der Supply Chain Strategie ist eine Abstimmung mit den jeweiligen Unternehmensstrategien vorzunehmen.
Summary Although supply chain management has been discussed in both science and business for a long time a unified definition does not exist. That causes that the realization of supply chain management in business is very differential. A good approach to realize integrated supply chain management is to build a strategic supply chain network with a high degree of integration. With help of a strategic and operative coordination of all activities and an intense collaboration it is possible to create a special organisation within the supply chain—the “Virtual Supply Chain Organization (VISCO)”. Building and using a VISCO for supply chain management leads to more effectiveness and efficiency concerning the cooperation of companies. With a VISCO it is possible to get more power to compete successful in business and gain more profitability. Therefore special supply chain strategies have to be planned and coordinated with the members of the VISCO.相似文献
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Olivier Bargain Herwig Immervoll Andreas Peichl Sebastian Siegloch 《International Tax and Public Finance》2012,19(1):118-138
The distributional consequences of the recent economic crisis are still broadly unknown. While it is possible to speculate
which groups are likely to be hardest-hit, detailed distributional studies are still largely backward-looking due to a lack
of real-time microdata. This paper studies the distributional and fiscal implications of output changes in Germany 2008–2009,
using data available prior to the economic downturn. We first estimate labor demand on 12 years of detailed, administrative
matched employer-employee data. The distributional analysis is then conducted by transposing predicted employment effects
of actual output shocks to household-level microdata. A scenario in which labor demand adjustments occur at the intensive
margin (hour changes), close to the German experience, shows less severe effects on the income distribution compared to a
situation where adjustments take place through massive layoffs. Adjustments at the intensive margin are also preferable from
a fiscal point of view. In this context, we discuss the cushioning effect of the tax-benefit system and the conditions under
which German-style work-sharing policies can be successful in other countries. 相似文献
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A Critical Review of Centrality Measures in Social Networks 总被引:2,自引:1,他引:1
Andrea Landherr Bettina Friedl Julia Heidemann 《Business & Information Systems Engineering》2010,2(6):371-385
Social networks are currently gaining increasing impact in the light of the ongoing growth of web-based services like facebook.com.
One major challenge for the economically successful implementation of selected management activities such as viral marketing
is the identification of key persons with an outstanding structural position within the network. For this purpose, social
network analysis provides a lot of measures for quantifying a member’s interconnectedness within social networks. In this
context, our paper shows the state of the art with regard to centrality measures for social networks. Due to strongly differing
results with respect to the quality of different centrality measures, this paper also aims at illustrating the tremendous
importance of a reflected utilization of existing centrality measures. For this purpose, the paper analyzes five centrality
measures commonly discussed in literature on the basis of three simple requirements for the behavior of centrality measures. 相似文献
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In a 2008 article published in this journal, Michael Bradley and Gregg Jarrell argue that the well‐known Gordon‐Shapiro (henceforth “GS”) model for calculating terminal values does not properly account for the effects of inflation. Bradley and Jarrell suggest modifying the growth factor in the standard GS model by adding an additional term to the nominal growth rate that reflects the positive effect of inflation on the value of existing assets. In this article, the authors support the original Gordon‐Shapiro method for calculating terminal values by showing what they believe to be an oversight of the Bradley‐Jarrell critique. According to the authors, the disagreement stems from the use of fundamentally different assumptions about the effect of inflation on the capital investment required to sustain a business. Although Bradley‐Jarrell agree with the authors that intrinsic value is the discounted value of future free cash flows, their assumptions about capital investment effectively lead them to conclusions similar to those practitioners who attempt to value companies on the basis of discounted future accounting earnings. Despite much common practice, the GS model was meant to be applied to free cash flows, not accounting earnings. And for companies with substantial capital investment, the differences between accounting earnings that involve accruals and free cash flows can be very large. 相似文献
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Herwig Friedl Radoslava Mirkov Ansgar Steinkamp 《Revue internationale de statistique》2012,80(1):24-39
The flow of natural gas within a gas transmission network is studied with the aim to optimize such networks. The analysis of real data provides a deeper insight into the behaviour of gas in‐ and outflow. Several models for describing dependence between the maximal daily gas flow and the temperature on network exits are proposed. A modified sigmoidal regression is chosen from the class of parametric models. As an alternative, a semi‐parametric regression model based on penalized splines is considered. The comparison of models and the forecast of gas loads for very low temperatures based on both approaches is included. The application of the obtained results is discussed. 相似文献
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This paper analyzes how inflation-induced erosions of nominally defined amounts built into relevant tax rules ("bracket creep") alter distributional and revenue-generating properties of income taxes and social insurance contributions. Using a multi-country tax-benefit model, it provides quantitative estimates for Germany, the Netherlands and the U.K. In the absence of automatic inflation adjustment mechanisms, effects on individual tax burdens can be substantial, even with low inflation. Bracket creep is found to reduce tax progressivity. At the same time, overall tax revenues increase. In terms of tax systems' equalizing capacities, which depend on both these factors, the second effect dominates: if tax systems were left unadjusted then inflation would lead to lower and slightly more equally distributed household incomes. However, existing inflation adjustment regimes in the Netherlands and the U.K. successfully prevent large tax burdens changes. 相似文献
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Herwig Langohr 《Journal of Banking & Finance》1980,4(2):175-187
This paper reports evidence that bank refinancing with the central bank is highly interest elastic, particularly with respect to the discount rate. It shows that banks fully adjust actual to desired refinancing within three months and that the apparent negative association of refinancing with a need variable is a spurious one. Discount rate changes are found to be largely effective as a policy instrument. 相似文献