Wirtschaftspolitische Beratung unter Wertabstinenz

Ohne ZusammenfassungDer Gedankengang dieses Aufsatzes wurde vom Verfasser Ende 1965 vor dem Post-Doctoral Research Seminar von Prof. W. Isard (University of Pennsylvania, Philadelphia) zum ersten Mal vorgetragen. Mit den dort angeregten Änderungen wurde das Manuskript in vorläufiger Form veröffentlicht unter: H. Zimmermann: The Treatment of Imprecise Goals: The Case of Regional Science, Preliminary Draft, Regional Science Research Institute Discussion Paper Series, No. 9, Philadelphia 1966. Für die kritische Durchsicht dieses Artikels dankt der Verfasser insbesondere den Professoren H. Albert, G. Colm, R. A. Gakenheimer, K. H. Hansmeyer und G. Schmölders sowie seinem Kollegen Dr. G. Engelhardt. Eine der wichtigsten Anregungen bestand darin, den Anwendungsbereich vom speziellen Gegenstand der Regionalpolitik auf den allgemeinen Beratungsfall auszudehnen. Die Weiterführung des regionalpolitischen Aspekts, insbesondere der Zieldiskussion (s. u., §§ 2 und 3), findet sich in: H. Zimmermann: Öffentliche Ausgaben und regionale Wirtschaftsentwicklung, Veröffentlichungen Veröffentlichungen der List Gesellschaft, erscheint in Kürze.     

EU vor der Zerreißprobe – wie sieht die gemeinsame Zukunft aus?

In the midst of the EU’s current “polycrisis “, several serious dangers threaten the future of Europe’s unity. The looming Brexit vote as well as the refugee crisis and–above all–the rise of nationalistic, right-wing extremist parties demonstrate the fragility of the EU. One of the EU’s fundamental problems is its institutional design in general. In particular the role of the European Central Bank is not fit for the challenges of the time. Moreover, the EU is facing disintegrative pressures while simultaneously pursuing moves towards deepening the Union as a reaction to the multiple crises. Against this background, it is highly likely that differentiation within the EU will increase. Deeper cooperation among small groups of member states will likely increase efficiency but may also reduce transparency, accountability and cohesion within the EU. If handled well, differentiation may also open new pathways for cooperation with the EU’s neighbours and accession countries. The foundation for a fresh start in Europe is the Franco-German relationship, as only these two Member States together can prevent Euroscepticism from spreading even further and the new radical right from taking control of Europe.     

Advancing the Business and Human Rights Agenda: Dialogue,Empowerment, and Constructive Engagement

As corporations are going global, they are increasingly confronted with human rights challenges. As such, new ways to deal with human rights challenges in corporate operations must be developed as traditional governance mechanisms are not always able to tackle them. This article presents five different views on innovative solutions for the relationships between business and human rights that all build on empowerment, dialogue and constructive engagement. The different approaches highlight an emerging trend toward a more active role for corporations in the protection of human rights. The first examines the need for enhanced dialogue between corporations and their stakeholders. The next three each examine a different facet of empowerment, a critical factor for the respect and protection of human rights: empowerment of the poor, of communities, and of consumers. The final one presents a case study of constructive corporate engagement in Myanmar (Burma). Altogether, these research projects provide insight into the complex relationships between corporate operations and human rights, by highlighting the importance of stakeholder dialogue and empowerment. All the five projects were presented during the Second Swiss Master Class in Corporate Social Responsibility, held in Lausanne, Switzerland on December 12, 2008. The audience for this conference, which examined business and human rights, was composed of researchers, governmental representatives, and business and non-governmental organization practitioners.     

Welche Rolle können Biokraftstoffe im Verkehrssektor spielen?

Biofuels have been the only alternative fuel which has substantially contributed to supplying transport with energy. Biofuels enjoyed broad support, but now they have come under criticism. In order to obtain answers to the question of what role biofuels could play in the future fuel mix, the following aspects are analysed: competing uses of scarce biomass and biofuels; sustainability of biofuels, standards and certification schemes; types and availability of biofuels; potentials for bioenergy and biofuels; and the technical compatibility of biofuels with vehicles. Finally, preconditions and necessary policy measures for the increased deployment of sustainable biofuels are examined.     

The Relevance of Organization Theory to the Field of Business and Information Systems Engineering

Information and communication systems (ICS) impact their organizational environment in significant ways; hence, the design, implementation, and use of ICS are inseparably linked to fundamental issues of organizational design and behavior. Current research in the field of business and information systems engineering (BISE), however, is primarily technology- or practice-oriented and concerned with the construction and validation of prototypes, whereas little attention is paid to theoretical insights into organizational phenomena and relationships. In this paper, we argue that paying more attention to organization theory would provide valuable guidance in addressing the close links between ICS on the one hand, and organizational systems on the other. To support our argument, we refer to selected theoretical perspectives and highlight their potential relevance to the BISE field.

Gemeinkostencontrolling bei interdependenten Leistungstransfers auf Basis von ?QUATTRO“?

Probleme des Gemeinkostencontrolling bzw. des Kostenstellencontrolling werden in der Literatur überwiegend in Form jeweils isolierter Ist-Sollvergleiche und Abweichungsanalysen unter Bezugnahme auf die Prim?rkosten behandelt.