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Christoph Constantin Niemann Petra Dickel Gordon Eckardt 《Business Strategy and the Environment》2020,29(1):180-196
Clean‐tech innovations are an important driver in solving global issues such as climate change and for the sustainable development of economies around the world. Whereas a large part of the literature focuses on clean‐tech ventures, less is known on corporate entrepreneurship, that is, entrepreneurial behavior in established firms and its relation to sustainability. This paper extends the sustainable entrepreneurship debate to corporate entrepreneurship, which represents a fruitful avenue to further developing clean technologies. We focus particularly on clean‐tech firms' organizational preparedness for corporate entrepreneurship (OPCE), that is, how well a firm's structures and processes are set for entrepreneurial activities. On the basis of contingency theory, this study investigates how the level of OPCE influences the environmental and financial performance of clean‐tech firms and whether their environmental orientation affects these relationships. Building on data from 103 firms, we find support for a positive effect of OPCE on both environmental and financial performance. Both effects are stronger the higher the external environmental orientation. In contrast, the leverage of internal environmental orientation is not equally positive. Our study reveals that the effect of OPCE on financial performance diminishes for firms that are more strongly driven by an internal than an external environmental orientation. 相似文献
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Dr. Daniel Oberle Dipl.-Ing. Nadeem Bhatti Dr. Saartje Brockmans Dipl.-Wirtsch.-Ing. Michael Niemann Dr. Christian Janiesch 《Business & Information Systems Engineering》2009,1(5):370-390
Business Webs apply the idea of value networks to the WWW. The underlying delivery platform is commonly referred to as the
Internet of Services and will certainly have to deal with a great variety and amount of information about services along several
service information dimensions. As soon as brokerage, discovery, or community feedback parts are decentralized, there emerge
a number of service information challenges (modeling the information in a holistic way, documentation, interlinkage, tool
interoperability, distributed querying, inconsistent information, and cooperation of different stakeholders). In this paper,
we propose to counter such service information challenges by two artifacts. First, we contribute a Service Ontology based
on a sound and rigid foundational ontology. The Service Ontology provides a holistic and consistent way of capturing service
information. We apply the recommendations of the W3C Semantic Web Activity whose recent standardization has already opened
new possibilities for tool interoperability, interlinkage of information, and distributed querying on the web. However, building
and prescribing an ontology in standardized languages is not enough to address all service information challenges. Therefore,
as a second contribution, we provide a method around the ontology including a governance framework, guidelines for applying
the W3C Semantic Web recommendations, a lifecycle-spanning tool chain, and different levels of applicability. We label our
method Semantic Business Web approach, since we build on W3C Semantic Web standards, use and extend them in the Business Web
setting. Both artifacts are constructed in an interdisciplinary way by experts participating in the German lighthouse project
THESEUS/TEXO. The project’s scenario also serves as a proof of concept evaluation of the artifacts. 相似文献
3.
This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed investments asymmetrically, given the optimal abandonment decision. If capital gains taxation induces a lock-in effect, this effect is anticipated in the investment timing decision. In contrast to prior research, our numerical simulations show that this lock-in effect of capital gains taxation can induce normal as well as paradoxical effects on investment timing under simultaneous entry and exit flexibility. A paradoxical timing effect, i.e., investment accelerated by capital gains taxation, especially emerges for high liquidation proceeds or, more conservative tax accounting, low interest rates, and low volatilities. In these cases, capital gains taxation reduces the value of the option to invest and hereby increases the propensity to invest immediately. As a second paradoxical tax effect, capital gains taxation may favor delayed real investment over financial investment. Facing these results, tax legislators should not use capital gains taxation as a short-term tax policy instrument to influence investors' timing decisions. 相似文献
4.
Anna-Helen Brendler Prof. Dr. Sven Jöckel Filia Niemann Sophie Peter Helen Schneider Hannah Stiebeling Tanja Weber 《Publizistik》2013,58(2):161-178
Migrant’s media use is a growing research field in communication. This article offers an integrated view on the relationship of media use, adolescents’ identity development and social integration. Based on Hurrelmann’s conceptualization of (media) socialization, Esser’s integration theory and Keupp’s concept of identity development, this study deduces a theoretical framework for analyzing the importance of individual and mass media in the process of adolescent immigrant’s social integration. Empirically, an exploratory-qualitative survey consisting of eight group discussions and ten face-to-face interviews highlights the importance of the hybrid character of socialisatio in multi-cultural entities (community of origin and admission). The media’s role in this process is limited. 相似文献
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The legal protection of project management–related software systems has changed recently, as patenting is spreading to the area of business methods. We investigate which parts of project management are especially confronted with this form of legal protection and how software system providers deal with this topic. Almost all the tasks of project management are permeated by business method patents but the intensity of these tasks differs remarkably. Their assignment—related to major project management software system providers—is unbalanced. While patenting‐experienced companies have already learned how to use business method patents to gain advantages in project management environments, many others have not. 相似文献
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Florian Boettcher Ronny Freier René Geißler Friederike-Sophie Niemann 《Wirtschaftsdienst》2018,98(8):592-599
Many German states set up special financial assistance programmes focusing on municipalities in fiscal distress. As a result, participating authorities show significant improvements in crucial financial indicators. However, there are some adverse effects in the indicators, as well. In particular, tax revenue is below average, welfare spending is continuously increasing and investment figures point toward further decline. Those findings demonstrate an ongoing and lasting fiscal burden on those authorities. 相似文献
9.
We introduce a new approach to improve the performance of rating prediction models for multinational corporations. In this segment, the low number of defaults poses a challenge, as it prevents rating models to be constructed for individual industry sectors or regions. We show that reducing group-level heterogeneity in financial ratios results in a rating prediction model with better performance than both unadjusted models and models adjusted by including industry dummies or other simpler procedures. Our approach fills a gap in cases where a limited dataset does not permit the construction of separate models for individual industries or regions. 相似文献
10.
This paper provides an overview of the literature on the influence of taxation on investment behavior under uncertainty, especially under the real options paradigm. We analyze the impact of taxation on risk-taking under irreversibility. Extending the existing literature we integrate a simple tax system into a real option model. Under irreversibility and risk neutrality, raising the tax rate can either increase or reduce risk-taking. Referring to combinations of volatility and tax rate it is possible to identify conditions for an unambiguous influence of taxes on risk-taking. Numerical simulations indicate that raising the tax rate increases risk-taking under low volatility. Implementing a final withholding tax on capital income tends to reduce risky investment. Our findings confirm the well-known results under certainty and extend them with respect to uncertainty, irreversibility, and risk-taking. 相似文献