The EU’s migration and development policy: New approaches in economics for more effective public aid

Among the EU member states, increasing immigration has led to a recent debate over changes to European refugee and migration policies. The desire among the poor to escape from a hopeless economic and social situation in their home countries is the most common impetus for their migration. As the EU is the world’s biggest donor of public development aid, new approaches in European development politics are much needed to increase the effectiveness of this aid and to create a sustainable improvement of the economic situation among the poor. This article focuses on a new approach to implement more efficient and cost-effective development strategies that include individual time preference as well as insights from behavioural and experimental economics.     

Shaping the Next Incarnation of Business Intelligence

The body of knowledge generated by Business Intelligence (BI) research is constantly extended by a stream of heterogeneous technological and organizational innovations. This paper shows how these can be bundled to a new vision for BI that is aligned with new requirements coming from socio-technical macro trends. The building blocks of the vision come from five research strings that have been extracted from an extensive literature review: BI and Business Process Management, BI across enterprise borders, new approaches of dealing with unstructured data, agile and user-driven BI, and new concepts for BI governance. The macro trend of the diffusion of cyber-physical systems is used to illustrate the argumentation. The realization of this vision comes with an array of open research questions and requires the coordination of research initiatives from a variety of disciplines. Due to the embedded nature of the addressed topics within general research areas of the Information Systems (IS) discipline and the linking pins that come with the underlying Dynamic Capabilities Approach such research provides a contribution to IS.     

The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms

This paper investigates criticisms that U.S. GAAP had given firms too much discretion in determining the amount and timing of goodwill write-offs. Using 1,576 U.S. and 563 U.K. acquisitions, we find little evidence that U.S. firms managed the amount of goodwill write-off or that U.K. firms managed the amount of revaluations (write-ups of intangible assets). However, our results are consistent with U.S. firms delaying goodwill write-offs and U.K. firms timing revaluations strategically to avoid shareholder approval linked to certain financial ratios.     

Konjunkturschlaglicht: Wann ist Geldpolitik neutral?

Ohne Zusammenfassung     

The development of a benchmarking tool for monitoring progress towards sustainable transportation in New Zealand

Creating and maintaining a safe and sustainable transport system is a common challenge for road authorities around the world. The New Zealand government has taken this challenge one step further by incorporating it into country’s legislation. As a consequence all road land transport authorities are committed to implementing initiatives to respond to both the challenge and the legislation. A benchmarking process for the transport sector is one of these initiatives on a national level. Benchmarking is a well known and utilised technology for the measuring of performance for infrastructure, for example within the water provision sector in England. This paper presents the development of a national benchmarking process for the transport sector of New Zealand. This development is part of a strategy to encourage road land transport authorities to improve the performance of transport in achieving sustainability and environmental targets. The development involved a literature review, proof of concept and the full implementation stage. A total of nine key performance indicators were developed to indicate the status of transport sector performance. The project and its outcomes are considered to be of benefit to road land transport authorities across the world who wish to develop a benchmark process of their own.     

Distribution of Integrated Business Applications

New corporate developments, such as globalization, diversification and process orientation, are posing a challenge to the degree of integration of business application software. International standard software designed to meet the requirements of all types of business is acquiring greater strategic significance. The increased need for flexibility, localization, and scalable growth makes it necessary for highly integrated businesses applications to be distributable. Possible scenarios reflect managerial and organizational requirements. Additional mechanisms must be incorporated and business processes adapted to compensate for the increased autonomy of sub-applications. Reprint of an article from WIRTSCHAFTSINFORMATIK 35(5)1993:455–464. This article is also available in German in print and via http://www.wirtschaftsinformatik.de: Kagermann H (2008) Verteilung integrierter Anwendungen. WIRTSCHAFTSINFORMATIK. doi: 10.1007/s11576-008-0134-x.