Medien des Web 2.0 — Chance oder Risiko im Kundendialog?

Zusammenfassung  Der moderne Konsument bedient sich aus einem weitreichenden Spektrum von Web 2.0-Werkzeugen, die er gezielt und mit nachhaltiger Wirkung zur ?u?erung seiner Wünsche und Bedürfnisse einsetzen kann. Für das Kundenmanagement wirft das die Frage auf, wie die neuen Medienformen eingesetzt werden k?nnen und welche Chancen und Risiken dabei bestehen. Der Beitrag beleuchtet die zentralen Einflussfaktoren, zeigt Einsatzpotenziale der wichtigsten Instrumente für den Kundendialog auf und erg?nzt sie um die aktuelle Einsch?tzung von Marketingexperten aus der Praxis. Jan Boluminski Gesch?ftsführer der Client Vela GmbH, einem Unternehmen der Schweizerischen Post. Susanne Karlein Partner der Client Vela GmbH, einem Unternehmen der Schweizerischen Post. Christina N?tscher Senior Consultant der Client Vela GmbH, einem Unternehmen der Schweizerischen Post.     

A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud

This study presents a genetic algorithm approach to detecting financial statement fraud. The study uses a sample comprising a target class of 51 companies accused by the Securities and Exchange Commission of improperly recognizing revenue and a peer class of 339 companies matched on industry and size (revenue). Variables include 76 comparative metrics, based on specific financial metrics and ratios that capture company performance in the context of historical and industry performance, and nine company characteristics. Time-based patterns detected by the genetic algorithm accurately classify 63% of the target class companies and 95% of the peer class companies. Copyright © 2007 John Wiley & Sons, Ltd.     

Sollen nach International Accounting Standards Abschlußaufwendungen aktiviert und eine Schwankungsrückstellung passiviert werden?

The aim of the International Accounting Standards Committee is to formulate and to publish accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observance. There is only one International Accounting Standard (IAS) which treats a particular industry (IAS 30 for banks); for insurance companies does not exist a specific IAS. An International Accounting Standards ?Insurance“ is being developed at the moment. The discussion of the Steering Committee for the IAS ?Insurance“ regarding special topics, e.g. acquisition costs or the equalisation provision, was recently published in an ?Issues paper“. The objective of this study is to answer the question if acquisition costs should be deferred and amortized over the policy period and if an equalisation provision is allowed in the system of the IAS. For this purpose acquisition costs must be classified as an asset and an equalisation provision must be classified as a liability. In contrast to the standpoint of the Steering Committee this study shows that acquisition costs meet the requirements of the asset definition in the Framework to the IAS and an equalisation provision meets the requirements of the liability definiton.     

Gender and wages: a cohort study of primary school teachers

This study uses cohort data to analyse the observed (or gross) salary differential between male and female primary school teachers. The teachers in this sample, who are all employed in state-sector schools in the same geographic locality, are observed 20 years after first entering the teaching profession. The main finding is that two-fifths of the differential cannot be explained by gender differences in the levels of experience, qualification and mobility within our sample and so is attributed to labour market discrimination and other unobservable gender influences.     

Towards a strategic understanding of global teams and their HR implications: an expert dialogue

Abstract

Drawing on initial insights emerging from a panel at the EIBA 2016 Conference in Vienna, here discussants and expert panelists engage in a follow-on conversation on the HRM implications of global teams for international organizations. First we set out how HRM can enable global teams and their constituent members to overcome the new and considerable challenges of global teams. These challenges span levels of analysis, time and space. Next we debate global teams as a strategic response to the dual pressures of global integration and local adaptation. We consider what HRM is needed for global teams to successfully resolve this dilemma, challenging practitioners to move beyond the ‘best practices’ and ‘alignment’ dichotomy. Lastly we look to the future to consider implications for research. We propose a rich research agenda focused on the complexities of the global team context.