Ansätze und Probleme einer Harmonisierung der Konzernrechnungslegung nach IFRS und der internen Profit-Center-Rechnung

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William E. Simon's capacities' approach to liberty: An essay in economic citizenship

This paper discusses the philosophical underpinnings of William E. Simon's productive public service and his championing of liberty in economic citizenship and the furtherance of entrepreneurial capitalism in America. The discussion suggests that his understanding and advocacy of the instrumental role of liberty made him distinctive among policymakers and unique among political and social conservatives. Two central themes are highlighted: the principle of liberty and private initiatives to further the cause of liberty. Secretary Simon was a passionate advocate for individual liberty being ascribed the highest value in American political life and called for vigilance against the unnecessary intervention of the state in people's lives. He committed his intellectual and financial resources to the promotion of these ideals through significant initiatives in support of institutions including universities and colleges, foundations and community organizations, and groups that exhibited a strong belief in, and support of, the cause of liberty. This, Secretary Simon believed, would strengthen the free enterprise system and the spiritual values on which it rests.The overriding principle to be revived in American political life is that which sets individual liberty as the highest political value—that value to which all other values are subordinate and that which, at all times, is to be given the highest priority in policy discussions.William E. Simon A Time for Truth, 1978, p. 218.     

Having a creative day: Understanding entrepreneurs' daily idea generation through a recovery lens

Prior research has shown that trait creativity is important for becoming an entrepreneur and successful in business. We explore a new perspective by investigating how recovery from work stress influences entrepreneurs' daily idea generation, a key aspect of creativity. Physiological and mental recovery enables the cognitive processes of creative problem-solving. Moreover, differences in mental recovery processes help to explain age-related changes in entrepreneurs' creativity. Multilevel analyses based on 415 daily data from 62 entrepreneurs support our predictions. Our study introduces a new “state” perspective to understanding entrepreneurs' creativity, and highlights the critical role of recovery processes for idea generation.     

Arbeiten 4.0 — Folgen der Digitalisierung für die Arbeitswelt

Digitalisation will not only lead to the disappearance of jobs, the creation of new jobs and changing skill requirements in many existing jobs. It also leads to fundamental challenges for existing qualification systems as well as labour law and labour relations. New digital technologies pervasively change the content and organisation of work. They may have an impact on the actual weekly working time hours and the adoption of self-managed working time systems. The consequences, however, may differ for each worker. Accordingly, economic and policy conclusions cannot be derived for the labour market as a whole. Workers‘qualifications need not only to be adapted to changing occupational tasks. Work intensification and increasing communication flows have to be addressed as well. Furthermore, adequate human resources policies can foster the proper use of new flexible work arrangements. Crowdworking as a specific form of flexible work, however, has to be primarily integrated in existing labour legislation. That is one opinion, another author considers the forecasts doomsday prophecies that call for political action or amending the regulative framework. And he suggests that the characteristics of the digital transformation of work may mainly be firm-specific. In a social-scientific perspective there is no deterministic relationship between technology and work but the development of work has to be regarded as a strategic and political design project.     

Verstopfung – ein vernachlässigtes Thema

Das Krankheitsbild — Die chronische Obstipation ist ohne Zweifel ein Problem in der station?ren Altenhilfe, dem von Seiten der Pflege und der ?rzte nicht genügend Aufmerksamkeit gewidmet wird. Doch welches sind die Anzeichen einer Verstopfung? Der erste Teil des neuen PflegeKollegs widmet sich dem Krankheitsbild.     

Zukunft der Versicherung – Versicherung der Zukunft

The insurance industry is currently characterized by a long-lasting low-interest period and various legislative proposals. Especially the bundling of the requirements of Solvency II, the so called “interest back-up reserve” and the achievement of promised guarantees in the current interest rate environment represent a major challenge for the life insurance industry. In a joint study by Deloitte, E?+?S Rück and the University of Hannover, within the sense of qualitative research by collecting broad expert knowledge the economic effects of the regulatory provisions were discussed. Another focus of research refers to the expectations of the industry representatives regarding the advancing digitization. This paper presents selected reactions and consequences of life insurance companies and derives recommendations for that industry.     

Die »Lokomotive d’Ester« qualmt unermüdlich ... Zum 65. Geburtstag von Hans Wagner

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