Der Leitfaden "Abläufe verbessern - Betriebserfolg garantieren" unterstützt Führungskräfte und Mitarbeiter, Verbesserungen betrieblicher Abläufe im Alltag erfolgreich voranzutreiben und nachhaltig zu sichern. Ziele sind, den Wertschöpfungsanteil betrieblicher Abläufe stetig zu erhöhen...

Das Ziel dieser Dissertation ist, die Theorie organisationaler Veränderung und die Management-Theorie basierend auf der "Strong Pross View (SPV)" sowie die Entrepreneurship-Theorie basierend auf der Design-Theorie weiter zu entwickeln. Traditionell wird organisationale Veränderung als...

This paper sets out to enquire the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

Most research in economics models agents somehow motivated by outcomes. Here, we model agents motivated by procedures instead, where procedures are defined independently of an outcome. To that end, we design procedures which yield the same expected outcomes or carry the same information on...

Most research in economics models agents somehow motivated by outcomes. Here, we model agents motivated by procedures instead, where procedures are defined independently of an outcome. To that end, we design procedures which yield the same expected outcomes or carry the same information on...

The implementation of the Bachelor and Master reform in German universities happens at a surprisingly rapid pace. Apparently, a higher education system which by most observers is characterized as being reluctant to change can quickly embrace the Bologna process, which aims at a common European...

This Working Paper has two principal objectives. The first is to describe the main trajectories of development of public expenditure aggregates in OECD countries during the period 1960-2001. The second is to provide a more detailed analysis of expenditure trends in these countries in the period...

The bargaining model with stochastic order of proposing players is properly embedded in continuous time and it is strategically equivalent to the alternating offers model. For all parameter values, the pair of equilibrium proposals corresponds to the Nash bargaining solution of a modified...