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Die Gestaltung der Budgetierung: Eine empirische Untersuchung in deutschen Unternehmen (Research in Management Accounting & Control)

Die Budgetierung war in den vergangenen Jahren massiver Kritik aus der Unternehmenspraxis ausgesetzt. Anhand eines kausalanalytischen Modells (LISREL) zeigt Michael Zyder, dass die Budgetierung nicht generell versagt, sondern dass in Abhängigkeit von den untersuchten Kontextfaktoren differenziert werden muss und dass einige der häufig genannten Kritikpunkte an der Budgetierung, z.B. mangelnde Verzahnung strategischer und operativer Planung, Erstellungsaufwand und -dauer, zu relativieren sind.

European Security in Integration Theory: Contested Boundaries

This book examines federalism and functionalism – two fundamental, yet largely forgotten, theories of international integration. Following the recent outbreak of the war in Ukraine, policy practitioners and scholars have been in search of a deeper understanding of the likely causes of the conflict and its consequences for the European security architecture. Various theories have been deployed to this end, but international and European integration theory remains conspicuously absent. The author shows how the core tenets of integration theories developed after World War I, particularly how they viewed territoriality and geopolitical boundaries, remain as relevant today as they were almost 100 years ago.

European Security in Integration Theory: Contested Boundaries

This book examines federalism and functionalism – two fundamental, yet largely forgotten, theories of international integration. Following the recent outbreak of the war in Ukraine, policy practitioners and scholars have been in search of a deeper understanding of the likely causes of the conflict and its consequences for the European security architecture. Various theories have been deployed to this end, but international and European integration theory remains conspicuously absent. The author shows how the core tenets of integration theories developed after World War I, particularly how they viewed territoriality and geopolitical boundaries, remain as relevant today as they were almost 100 years ago.

Universal Basic Income: What Everyone Needs to Know® (WHAT EVERYONE NEEDS TO KNOW)

From Finland to Kenya to Stockton, California, more and more governments and private philanthropic organizations are putting the idea of a Universal Basic Income to the test. But can the reality live up to the hype? The motivating idea of a Universal Basic Income (UBI) is radically simple: give people cash and let them do whatever they want with it. But does this simple idea have the potential to radically transform our society? Is a UBI the ultimate solution to the problem of poverty? Is it the solution to automation-induced unemployment? Can it help solve gender and racial inequality? This book provides the average citizen with all the information they need to understand current debates about the UBI. It recounts the history of the idea, from its origins in the writings of 18th century radical intellectuals to contemporary discussions centered on unemployment caused by technological advances such as artificial intelligence. It discusses current pilot programs in the United States and around the world, including how much (or little) we can learn from such experiments about how a large-scale UBI would fare in the real world. It explores both the promises and pitfalls of a UBI, taking seriously the arguments of both supporters and detractors. It also explains why the UBI has attracted supporters from all across the ideological spectrum--from conservatives to liberals, libertarians to socialists--and what the implications of this fact are for its political future. How much would a UBI cost? Who would be eligible to receive it? Would it discourage work? Would people squander it on drugs and alcohol? Would it contribute to inflation? And how is it different from existing social welfare programs? This book provides an objective, expert guide to these questions and more, and is essential reading for anyone seeking to understand what could be the 21st century's most important public policy debate.

Universal Basic Income: What Everyone Needs to Know® (WHAT EVERYONE NEEDS TO KNOW)

From Finland to Kenya to Stockton, California, more and more governments and private philanthropic organizations are putting the idea of a Universal Basic Income to the test. But can the reality live up to the hype? The motivating idea of a Universal Basic Income (UBI) is radically simple: give people cash and let them do whatever they want with it. But does this simple idea have the potential to radically transform our society? Is a UBI the ultimate solution to the problem of poverty? Is it the solution to automation-induced unemployment? Can it help solve gender and racial inequality? This book provides the average citizen with all the information they need to understand current debates about the UBI. It recounts the history of the idea, from its origins in the writings of 18th century radical intellectuals to contemporary discussions centered on unemployment caused by technological advances such as artificial intelligence. It discusses current pilot programs in the United States and around the world, including how much (or little) we can learn from such experiments about how a large-scale UBI would fare in the real world. It explores both the promises and pitfalls of a UBI, taking seriously the arguments of both supporters and detractors. It also explains why the UBI has attracted supporters from all across the ideological spectrum--from conservatives to liberals, libertarians to socialists--and what the implications of this fact are for its political future. How much would a UBI cost? Who would be eligible to receive it? Would it discourage work? Would people squander it on drugs and alcohol? Would it contribute to inflation? And how is it different from existing social welfare programs? This book provides an objective, expert guide to these questions and more, and is essential reading for anyone seeking to understand what could be the 21st century's most important public policy debate.

The Routledge Companion to Libertarianism (Routledge International Handbooks)

Have you ever wondered what libertarians think about vaccine mandates? About gun control? About racial and sexual inequalities? While libertarianism is well known as a political theory relating to the scope and justification of state authority, the breadth and depth of libertarian work on a wide range of other topics in social and political philosophy is less well known. This handbook is the first definitive reference on libertarianism that offers an in-depth survey of the central ideas from across philosophy, politics, and economics, including applications to contemporary policy issues. The forty chapters in this work provide an encyclopedic overview of libertarian scholarship, from foundational debates about natural rights theories vs. utilitarian approaches, to policy debates over immigration, punishment and policing, and intellectual property. Each chapter presents a comprehensive and up-to-date overview of historical and contemporary libertarian thought on its subject, and thus serves as an essential guide to current scholarship, and a starting place for discovering future lines of research. The book also contains a section on criticisms of libertarianism, written by leading scholars from the feminist, republican, socialist, and conservative perspectives, as well as a section on how libertarian political theory relates to various schools of economic thought, such as the Chicago, Austrian, Bloomington, and Public Choice schools. This book is an essential and comprehensive guide for anyone interested in libertarianism, whether sympathizer or critic.

The Routledge Companion to Libertarianism (Routledge International Handbooks)

Have you ever wondered what libertarians think about vaccine mandates? About gun control? About racial and sexual inequalities? While libertarianism is well known as a political theory relating to the scope and justification of state authority, the breadth and depth of libertarian work on a wide range of other topics in social and political philosophy is less well known. This handbook is the first definitive reference on libertarianism that offers an in-depth survey of the central ideas from across philosophy, politics, and economics, including applications to contemporary policy issues. The forty chapters in this work provide an encyclopedic overview of libertarian scholarship, from foundational debates about natural rights theories vs. utilitarian approaches, to policy debates over immigration, punishment and policing, and intellectual property. Each chapter presents a comprehensive and up-to-date overview of historical and contemporary libertarian thought on its subject, and thus serves as an essential guide to current scholarship, and a starting place for discovering future lines of research. The book also contains a section on criticisms of libertarianism, written by leading scholars from the feminist, republican, socialist, and conservative perspectives, as well as a section on how libertarian political theory relates to various schools of economic thought, such as the Chicago, Austrian, Bloomington, and Public Choice schools. This book is an essential and comprehensive guide for anyone interested in libertarianism, whether sympathizer or critic.

Electronic Commerce Electronic Business: Strategische und operative Einordnung, Techniken und Entscheidungshilfen (Xpert.press)

Der Leser erhält mit diesem Buch eine umfassende Darstellung aktueller Entwicklungen bei Electronic Business und Electronic Commerce Systemen. Vier Schwerpunkte werden systematisch dargestellt: eine globale und gut verständliche Einführung in die Begriffswelt mit praktischen Beispielen; eine ausführliche Darstellung der technischen Infrastruktur, die Beziehungen zwischen Netzwerken, Diensten, Protokollen, Middleware und Business-Objekten aufzeigt; eine praktische Hilfestellung für die Planung eigener Dienste mit einem detaillierten Kriterienkatalog zur Auswahl geeigneter Softwarelösungen und eine Analyse am Markt verfügbarer Systeme von BroadVision, IBM, Intershop und SAP. Das Buch zeichnet sich durch seine praxisnahe Analyse von Hintergründen und Zusammenhängen aus, die es dem Leser ermöglicht, Entwicklungen bei E-Business Systemen objetiv einzuordnen und zu bewerten.

Devisenkursrisiko, Unternehmen und Kapitalmarkt: Ein arbitragetheoretischer Beitrag zur Theorie des Hedging

Ursachen saisonaler Holzpreisschwankungen: Eine Analyse des deutschen Holzmarktes

Holz als nachwachsender Rohstoff erfährt in den vergangenen Jahren zunehmend Beachtung. Kajetan Zwirglmaier untersucht die Ursachen saisonaler Preisschwankungen am Beispiel des deutschen Holzmarktes. Auf der Basis eines allgemeinen theoretischen Modells über die Entstehung saisonaler Schwankungen von Angebot und Nachfrage analysiert er den deutschen Holzmarkt im Hinblick auf saisonale Einflüsse. Mithilfe ökonometrischer Verfahren werden die Hypothesen empirisch getestet und anschließend interpretiert. Mit der Entwicklung eines ersten allgemeinen Modells legt der Autor den Grundstein für die Analyse saisonaler Preisschwankungen und Phänomene.

Ökonomische Analyse der EU-Emissionshandelsrichtlinie: Bedeutung und Funktionsweisen der Primärallokation von Zertifikaten (Ökonomische Analyse des Rechts)

Katja Zwingmann unterzieht die RL 2003/87/EG, die so genannte Emissionshandelsrichtlinie, einer ökonomischen Analyse unter besonderer Berücksichtigung der Primärallokation von Zertifikaten. Sie kommt zu dem Schluss, dass einzig eine Auktion der Zertifikate zu einem effizienten Ergebnis führt, und empfiehlt bei der jetzigen Zusammensetzung der Teilnehmer ein holländisches Auktionsverfahren.

StartupPro: How to set up and grow a tech business

If your find yourself daydreaming about your own business and not just your next promotion, this book will help you shape your ideas as you begin your enrepreneurial journey.

Project Management: A Benefit Realisation Approach

This book is a complete project management toolkit for project leaders in business, research and industry.Projects are approved and financed to generate benefits. Project Management: A Benefit Realisation Approach proposes a complete framework that supports this objective – from project selection and definition, through execution, and beyond implementation of deliverables until benefits are secured. The book is the first to explain the creation of organisational value by suggesting a complete, internally-consistent and theoretically rigorous benefit-focused project management methodology, supported with an analytical technique: benefit engineering. Benefit engineering offers a practical approach to the design and maintenance of an organisation’s project portfolio. Building upon the authors’ earlier successful book, Project Management for the Creation of Organisational Value, this comprehensively revised and expanded new book contains the addition of new chapters on project realisation. The book offers a rigorous explanation of how benefits emerge from a project. This approach is developed and strengthened — resulting in a completely client-oriented view of a project.Senior executives, practitioners, students and academics will find in this book a comprehensive guide to the conduct of projects, which includes robust models, a set of consistent principles, an integrated glossary, enabling tools, illustrative examples and case studies.

Allgemeine Volkswirtschaftslehre (Enzyklopädie der Rechts- und Staatswissenschaft #33)

Allgemeine Volkswirtschaftslehre (Enzyklopädie der Rechts- und Staatswissenschaft #33)

Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer Book Archives mit Publikationen, die seit den Anfängen des Verlags von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv Quellen für die historische wie auch die disziplingeschichtliche Forschung zur Verfügung, die jeweils im historischen Kontext betrachtet werden müssen. Dieser Titel erschien in der Zeit vor 1945 und wird daher in seiner zeittypischen politisch-ideologischen Ausrichtung vom Verlag nicht beworben.

Ubiquitous Computing im Krankenhaus: Eine fallstudienbasierte Betrachtung betriebswirtschaftlicher Potenziale (Mobile Computing)

Falk Zwicker analysiert die Auswirkungen der mithilfe von RFID-Technologie realisierten Ubiquitous-Computing-Lösungen auf die Prozesse in verschiedenen Kliniken. Auf Basis der Ergebnisse aus Forschungsfallstudien, die er in drei Einrichtungen durchgeführt hat, entwickelt der Autor ein Hypothesengerüst, das die identifizierten Ursache-Wirkungszusammenhänge verdeutlicht.

Facts and Models in Hearing: Proceedings of the Symposium on Psychophysical Models and Physiological Facts in Hearing, held at Tutzing, Oberbayern, Federal Republic of Germany, April 22–26, 1974 (Communication and Cybernetics #8)

During recent years auditory research has advanced quite rapidly in the area of experimental psychology as well as in that of physiology. Scientists working in both areas have in cornrnon the study of the process in HEARING, yet different scientific areas always tend to diverge. A SYMPOSIUM ON PSY­ CHOPHYSICAL MODELS AND PHYSIOLOGICAL FACTS IN HEARING was or­ ganized for the exchange of information and to stimulate dis­ cussion between research workers in psychoacoustics, neurophy­ siology, anatomy, morphology and hydromechanics. The basic aim of holding this syrnposium was to halt the divergence and to initiate the kind of multi-disciplinary research that will be need ed to elucidate the hearing process as a whole. The present proceedings comprise the papers, which were circulated to the participants two months before the syrnposium and discussed during the syrnposium, together with some cornrnents and additional re­ marks. These cornrnents and rernarks do not, however, represent the full discussions but only the parts available in written form. We have arranged the material in five sections: I. Structure and Neurobiology of the Inner Ear II. Cochlear Mechanisms III. Auditory Frequency Analysis IV. Auditory Time Analysis V. Nonlinear Effects Within the limits of a syrnposium, none of these topics could be treated comprehensively; moreover, most of the papers concerned problems having several aspects.

Mit Sustainable Finance die Transformation dynamisieren: Wie Finanzwirtschaft nachhaltiges Wirtschaften ermöglicht

Wir befinden uns inmitten eines komplexen Strukturwandels, der alle Dimensionen der Gesellschaft und des Wirtschaftssystems betrifft. Die Bekämpfung der Klimakrise und konsequentes Verfolgen der Nachhaltigkeitsziele der Vereinten Nationen sind Jahrhundertaufgaben, die keinen Aufschub dulden. Die COVID-19-Pandemie und Putins Angriffskrieg verweisen auf die Bedeutung resilienter Wirtschafts- und Gesellschaftsstrukturen. Welche Rolle spielt hierbei die Finanzwirtschaft? Ein nachhaltiges, zukunftsfähiges Finanzsystem ist eine der zentralen Voraussetzungen, um die Transformation unserer Wirtschaft zügig und gezielt zu gestalten.Diese Momentaufnahme zum Agenda Setting für Sustainable Finance kann für die vielschichtigen Prozesse in Gremien und Unternehmen, in Banken und Versicherungswirtschaft auf europäischer, nationaler und betrieblicher Ebene Nutzen stiften. Expertise und Perspektive der verschiedenen Anspruchsgruppen, Akteurinnen und Akteure kommen zu Wort. Ihre Beiträge spiegeln diese Vielfalt und greifen an vielen Stellen die großen Möglichkeiten auf, die in kooperativen Ansätzen und Instrumenten schlummern.

Gabler | MLP Berufs- und Karriere-Planer IT und Wirtschaft 2010 | 2011: Für Studenten und Hochschulabsolventen

Der neu konzipierte und stärker auf IT-Trends fokussierte Berufs- und Karriere-Planer IT und Wirtschaft 2010 | 2011 ist der passgenaue Ratgeber für alle Examenskandidaten und Hochschulabsolventen der Informatik und verwandter Studienfächer, die nach dem Studium in den Beruf durchstarten wollen. Aktuelle Arbeitsmarktanalysen mit wichtigen Brancheninfos, insbesondere die Darstellung zukunftsweisender und wirtschaftlich relevanter IT-Wachstumfelder, vermitteln Einblick in interessante Bereiche für den Jobeinstieg und informieren über die gefragten Qualifikationen. Schwerpunkt des Buchs ist ein sehr nützlicher Bewerberleitfaden. Die praktische Anleitung befasst sich mit allen Aspekten des Bewerbungsprozesses und lässt keine Fragen offen. "Ein Handbuch, das in keinem Bücherschrank fehlen sollte …" Hochschul-Anzeiger

Experimental Business Research

Experimental Business Research includes papers that were presented at the First Asian Conference on Experimental Business Research held at the Hong Kong University of Science and Technology (HKUST), on December 7-10, 1999. The conference was organized by the Center for Experimental Business Research (cEBR) at the HKUST. The papers presented at the conference and a few others that were solicited especially for this volume contain original research on individual and interactive decision behavior in various branches of business research including, but not limited to, economics, marketing, management, finance, and accounting. Experimental Business Research is suitable as a secondary text for a graduate level course, and as a reference for researchers and practitioners in industry.

Experimental Business Research: Volume III: Marketing, Accounting and Cognitive Perspectives (pdf)

Unternehmenskrisen bewältigen: Die Bedeutung der Persönlichkeit für erfolgreiches Management in der Krise

Dieses Buch vermittelt grundlegende Kenntnisse zu Krisenursachen, den Phasen krisenhafter Entwicklungen, typischen Krisen im Lebenszyklus eines Unternehmens und den Aufgaben eines Krisenmanagers.Es geht dabei der Frage nach, welche Rolle die Persönlichkeit von Managern in der Unternehmenskrise spielt. Sie erfahren, welche Persönlichkeitsmerkmale eines Managers in der Krise den entscheidenden Unterschied machen können.Ein wertvoller Helfer für Gesellschafter, Unternehmensberater, Führungskräfte, die sich in der Praxis mit der Sanierung und Restrukturierung von Unternehmen beschäftigen.

Vermögensschaden-Haftpflichtversicherung für Versicherungsvermittler: Rechtsgrundlagen, Anbieter, Leistungsvergleich

Versicherungsvermittler, wie Versicherungsmakler und ungebundene Versicherungsvertreter, und Versicherungsberater benötigen von Gesetzes wegen eine Berufs- bzw. Vermögensschaden-Haftpflichtversicherung, damit sie überhaupt die Erlaubnis erhalten, ihrer Tätigkeit nachzugehen. Neu ist seit 2013, dass ein Versicherungsvermittler, der bestimmte Finanzanlagen mitvertreibt, auch für diese Tätigkeit als Finanzanlagenvermittler ebenfalls eine Berufshaftpflichtversicherung benötigt. Dieses Buch beinhaltet unter anderem Grundlageninformationen darüber, wer überhaupt eine Berufshaftpflichtversicherung benötigt und welcher Versicherungsumfang gesetzlich vorgeschrieben ist. Zudem wird auf die Kriterien umfassend eingegangen, die für eine Bedarfsanalyse wichtig sind, um einen optimalen Versicherungsschutz zu erhalten. Zahlreiche Erklärungen und Schadenbeispiele zeigen zudem, wie wichtig ein optimaler Versicherungsschutz ist – und zwar für alle Tätigkeiten eines Versicherungsvermittlers, -beraters und/oder Finanzdienstleisters, unabhängig davon, ob für die ausgeübte Tätigkeitsart eine Berufshaftpflichtversicherung gesetzlich vorgeschrieben ist oder nicht.

Tax and Financial Planning for the Closely Held Family Business

Tax and Financial Planning for the Closely Held Family Business serves as a manual to help business advisers devise strategies for clients dealing with family issues. Guiding family businesses through the complex maze of organizational, tax, financial, governance, estate planning and personal family issues is a complex, time-consuming, difficult, and sometimes emotional process. This book focuses not only on identifying the problems family businesses face, but on devising solutions and planning opportunities for both family businesses and their owners. Tax and Financial Planning for the Closely Held Family Business provides traditional planning techniques as well as many often overlooked non-traditional strategies. The authors, who are Attorneys/CPAs with extensive experience representing family businesses, discuss the role of the family business advisor in dealing with the issues that confront businesses and their owners. Many family business owners may find that the timely involvement of a wise, experienced and careful business adviser can protect the owners from business and family crises. Practitioners, law libraries and law firms will find that each chapter of Tax and Financial Planning for the Closely Held Family Business contains creative planning opportunities that can be studied and implemented in order to solve real problems in the closely held family business.

When Ideas Fail: Economic Thought, the Failure of Transition and the Rise of Institutional Instability in Post-Soviet Russia (Routledge Studies in the European Economy)

In the history of Russian economic ideas, a peculiar mix of anthropocentrism and holism provided fertile breeding ground for patterns of thought that were in potential conflict with the market. These patterns, did not render the emergence of capitalism in Russia impossible. But they entailed a deep intellectual division between adherents and opponents of Russia’s capitalist transformation that made Russia’s social evolution unstable and vulnerable to external shocks. This study offers an ideational explanation of Russia’s relative failure to establish a functioning market economy and thus sets up a new and original perspective for discussion. In post-Soviet Russia, a clash between imported foreground ideas and deep domestic background ideas has led to an ideational division among the elite of the country. Within economic science, this led to the emergence of two thought collectives, (in the sense of Ludvik Fleck), with entirely different understandings of social reality. This ideational division translated into incoherent policy measures, the emergence of institutional hybrids and thus, all in all, into institutional instability. Empirically, the book is based on a systematic, qualitative analysis of the writings of Soviet/Russian economists between 1987 and 2012. This groundbreaking book makes an important contribution to Central Eastern and Eastern European area studies and to the current debate on ideas and institutions in the social sciences.