„Die Controlling-Organisation muss zum Führungsverständnis passen“

PRAXIS | Artikel

„Die Controlling-Organisation muss zum Führungsverst?ndnis passen“     

A note on χ-values

In this note, we generalize the χ^Sh-value for all efficient TU-values     

„Controlling muss vor Ort wahrgenommen werden.“

Praxis / ArtikelInterview Titelthema

„Controlling muss vor Ort wahrgenommen werden.“ Interview mit Manfred Paul, Leiter Zentrales Controlling der Knauf Gruppe     

Educating for Sustainable Fashion: Using Clothing Acquisition Abstinence to Explore Sustainable Consumption and Life Beyond Growth

This paper reports outcomes from a research study whereby fashion-oriented students experienced life where the ability to acquire new clothing was removed. Students volunteered to participate in this experiential learning challenge, titled the Fashion Detox: to abstain from clothing acquisition for 10 weeks and reflect about the experience. This learning experience was characterized by barriers to sustainable consumption, chief among them a range of temptations prompted by inescapable merchandising and marketing strategies, compulsive tendencies, and envy of those who could consume with impunity. Students also indicated many benefits to abstaining from acquisition, such as creativity and self-regulation. This teaching and learning experiment has important implications for the challenges faced by educators who must engage fashion-oriented students in sustainability topics and how these may be navigated.     

The Benefit Corporation and Corporate Social Responsibility

In the wake of the most recent financial crisis, corporations have been criticized as being self-interested and unmindful of their relationship to society. Indeed, the blame is sometimes placed on the corporate legal form, which can exacerbate the tension between duties to shareholders and interests of stakeholders. In comparison, the Benefit Corporation (BC) is a new legal business entity that is obligated to pursue public benefit in addition to the responsibility to return profits to shareholders. It is legally a for-profit, socially obligated, corporate form of business, with all the traditional corporate characteristics combined with societal responsibilities. Considering the history and perception of shareholder primacy in United States law, it is argued that this new business structure is an ethical step toward empowering socially committed commercial entities. The contribution of this research is to provide a fundamental base of knowledge about the new legal form of business, the BC, upon which further study may rely. First, the legal history of the corporation is briefly reviewed in order to provide context to the relationship of the corporate form to society, including exploration of the premise that shareholder wealth maximization is its best and only purpose. Second, the BC is described in detail, and state statutes are compared. Third, the BC is placed within the context of corporate social responsibility. Finally, opportunities for future research are discussed.     

Excluded coalitions and the distribution of power in parliaments

In this article, we introduce a new value for cooperative games. This value is based on the Shapley (1953) value and takes into account that players exclude coalitions with other players. One example of such exclusions are the coalition statements of parliamentary parties. A case study demonstrates the application of the new value for these situations.     

New technologies,new pedagogies: Finding the grail in higher education

More than 100 years ago, John Dewey, a major influence in American education, argued for the need to “stimulate the spirit of inquiry into actual fact” (Dewey, 2002, p. 118). The debate among politicians and educators about the structure, purpose, and goals of education and inquiry continues. Yet the world has changed, largely because of widely accessible and versatile technologies. We are unclear how Dewey's spirit of inquiry will grow, die, or reinvent itself through boundaryless tools of inquiry such as the Internet, but the technology is here and will not disappear while educators debate best methods. Twenty‐first‐century society demands new ways to learn and understand, and these new ways of learning require new ways of teaching (McPheeters, 2009/2010). For many students, especially the younger generations, technology intertwines with almost all daily activities, including social contact. Many educators lag behind the technological curve and express frustration at the challenge to shift their educational paradigms toward increasingly technological means of communication and interaction, or entertain “virtual realities” as legitimate educational forums. The purpose of this symposium is to examine the role of technology in transforming higher education. The goal is to seek best methods of using technology more effectively to educate learners for the 21st century. The shifts in society's focus and the characteristics of learners going into the future are also critical, and part of this discussion.     

Does immigration boost per capita income?

Using a cross-section of countries, we adapt Frankel and Romer's (1999) IV strategy to international labor mobility. Controlling for institutional quality, trade, and financial openness, we establish a robust and non-negative causal effect of immigration on real per capita income.     

Gender Inequality,Endogenous Cultural Norms,and Economic Development

In this paper, I explore the joint dynamics between gender inequality and cultural norms along the process of development. Cultural norms regarding gender roles are shaped by the relative female labor supply, and thus depend on the gender gap in education. In turn, these norms influence the relative education provided to boys and girls. I show that this two‐way causality between the inegalitarian nature of norms and the educational gender gap might explain the emergence of high gender inequality and low development traps. The model also makes it possible to replicate a U‐shaped relationship between the relative status of women and the economic development.