Die Dauer militärischer Beschaffungen zeigt die wirtschaftliche Notwendigkeit, Bedarfsträger und Bedarfsdeckung institutionell zusammenzuführen, um die Ausrüstung der Bundeswehr schneller und wirtschaftlicher zu beschaffen. Es erscheint sinnvoll, die Rüstungsplanung und -beschaffung unter...

Purpose - This paper aims to examine the link between the corporate social responsibility (CSR) communication efforts of companies and their ability to obtain public procurement contracts. Design/methodology/approach - The authors are exploiting a database with the number of public procurement...

In Korea, local governments and local agencies had to apply a version of the first price auction augmented by an ex-post screening process when they procure construction contracts. However, this first price auction had been criticized because it was felt that too much price competition could...

The shortage of resources, which threats the accomplishment of the Armed Forces’ Missions, has urged them to increase their Branches’ integration to improve their efficiency as a whole. However, previous research pinpointed several issues in the Portuguese Armed Forces’ (PAF) governance...

Schließt eine Gesellschaft zur Absicherung des persönlichen Haftungsrisikos ihrer Unternehmensleiter eine D&O-Versicherung ab, so stellt sich in verschiedenem Kontext die Frage, inwieweit ihr das Wissen natürlicher Personen - insbesondere: versicherter Personen - zugerechnet werden kann. Der...

This paper is produced as an exploratory study with the aim of carrying out a taxonomy of construction companies operating in the Czech Republic, taking into account the type and number of concluded public procurement contracts. In processing the multidimensional matrix describing the companies,...

Eine Umweltfreundliche Öff entliche Beschaff ung kann die Anreize von Unternehmen erhöhen in die Entwicklung und Adaption von umweltfreundlichen Produkten und Dienstleistungen zu investieren. People-Public-Private-Partnerships integrieren die engagierte Bevölkerung und ihre Expertise als...

This study is intended to verify the effects of recent regulatory changes in the National School Feeding Program (Programa Nacional de Alimentação Escolar - PNAE), in particular the insertion of agriculture as a public to be prioritized in the purchase of food, on its potential contribution to...

Does government contracting translate to better earnings quality and less earnings management? In this study, we seek to answer this question. We find strong evidence that government suppliers strategically substitute accrual-based earnings management with real earnings management. Firms with...