Institut für Betriebswirtschaftslehre (bis 2010)

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Die Erfassung fehlender Fungibilität bei der Unternehmensbewertung
(2009) Römhild, Maximilian
Die Erfassung fehlender Fungibilität bei der Unternehmensbewertung gestaltet sich schon seit langen als problematisch. Der folgende Beitrag zeigt zunächst, daß fehlende Fungibilität einen Einfluß auf den Wert eines Unternehmens hat. Dies erfolgt aus drei Perspektiven: einer theoretischen, einer empirischen und einer juristischen. Daran anschließend werden mögliche Verfahren zur Quantifizierung dieses Werteeinflusses dargestellt und diskutiert.
Betriebliche Kommunikationsprozesse bei Dienstleistern : Herausforderungen für Organisation und IT durch Kundenorientierung (Anhang)
(2010) Kordowich, Philipp
Customer-oriented service provision as in customer solutions or services results in new requirements for the organisation of the company and for information technology support. The work introduces the specific characteristics of customer-oriented services in comparison to other services and their impact on organisational activities. To this end, the thesis examines the actors affected by the service provision and discusses the related changes. The findings are used to derive the consequences of customer-oriented service provision for organisational communication processes. Finally, the potential of information technology support is shown.
Process of change in organisations through eHealth
(2010) Kirn, Stefan
Foreword: On behalf of the Organizing Committee, it is my pleasure to welcome you to Hohenheim, Stuttgart for the 2nd International eHealth Symposium which is themed ?Process of change in organisations through eHealth?. Starting with the inaugural event in 2009, which took place in Turku, Finland, we want to implement a tradition of international eHealth symposia. The presentations and associated papers in this proceedings give a current and representative outline of technical options, application potentials, usability, acceptance and potential for optimization in health care by ICT. We are pleased to present a high-quality program. This year we convey a unique opportunity for academic researchers and industry practitioners to report their state-of-the-art research findings in the domain of eHealth. The symposium aims to foster the international community by gathering experts from various countries such as Australia, Great Britain, Finland and Germany. A first step is done by this symposium which considers this interaction and delivers an insight into current advances made and open research questions. The organizers would like to take the opportunity to thank all the people which made the Symposium possible. We are pleased if both attendance to the 2nd International eHealth Symposium 2010 and reading of this proceedings give you answers to urging questions, a basis for critical discussions, references on interesting tasks and stimulations for new approaches.
Softwareunterstütztes Nachhaltigkeitsmanagement in Nonprofit Organisationen : Potenziale und Umsetzung von Open Source Technologie im dritten Sektor
(2009) Russ, Markus; Schulz, Werner F.
This thesis illuminates open source technology against the background of sustainability management in nonprofit organizations (NPO). The focus of this thesis is set on the potential for a sustainability information system based on open source technology in the third sector. In order to find this out, together with six nonprofit organizations a real open source project was launched and examined. Only if a NPO participates in an open source a project about a sustainability information system, it can make a realistic evaluation of the use of this technology ? that?s the assumption. The initial prototype of the project was based on a deep analysis of the requirements to an optimal sustainability information system for NPOs. The requirement analysis was accomplished with diverse explorative methods (expert interview, expert rounds, on-line survey). The goal hereby was to define and implement a solution, which donates the greatest possible use to the organizations and motivates them for a pro-active and long-term participation in the project. Fundamentally a very high suitability of open source technology for the third sector can be determined - in particular for the context of the sustainability management. Resulting from the final evaluation of the project and the data out of the explorative examination, different scenarios for market potential and sales potential were determined. In the observed sample a market potential of 57% and an average sale potential of 21.4% of the market potential could be determined.
Government decentralization as a disincentive for transnational terror? : an empirical analysis
(2009) Fischer, Justina A. V.; Dreher, Axel
Using panel data for a maximum of 109 countries over the years 1976-2000, we empirically analyze the impact of decentralization on the occurrence of transnational terror. Our results show that expenditure decentralization reduces the number of transnational terror events in a country, while political decentralization has no impact. These results are robust to the choice of control variables and method of estimation.
Effects of the IFRS introduction : perspective from an early stadium to the time after the mandatory adoption
(2009) Klein, Christian; Schrödl, Nicolas
Regulators? expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors? preference developed with IFRS adopter and non IFRS adopter firms over the years, starting in the time of the early adoption. The results from around 35,000 firm year observations in eleven countries show that only particular adopter firms generally show higher liquidity values over the years. Overall we can observe a clear trend. Market liquidity values are significantly higher for IFRS adopter firms during the years before 2005, the year in which reporting of consolidated accounts according to IFRS became mandatory for basically all publicly traded companies within the European Union and several other countries. Predominantly these values decrease over the years and turn into an advance for non IFRS adopter firms in the years after the mandatory adoption. Concluding, the results are supportive for the investors? long term preference, after distorting influences during the adoption years, for the non IFRS adopter firms.
A hybrid model of electronic negotiation : integration of negotiation support and automated negotiation models
(2008) Rehman, Moez ur; Schoop, Mareike
Electronic business negotiations are enabled by different electronic negotiation models: automated negotiation models for software agents, negotiation support models for human negotiators, and auction models for both. To date, there is no electronic negotiation model that enables bilateral multi-issue negotiations between a human negotiator and a negotiation agent?an important task in electronic negotiation research. In this thesis, a model is presented that integrates the automated negotiation model and the negotiation support model. The resulting hybrid negotiation model paves the way for human-agent business negotiations. The integration of two models is realised at the levels of negotiation process, communication support and decision making. To this end, the negotiation design, negotiation process, negotiation decision making, and negotiation communication in negotiation support systems (NSSs) and agent negotiation systems (ANSs) are studied and analysed. The analyses on these points help in strengthening the motivation behind hybrid negotiation model and setting aims for the integration of an NSS and an ANS in hybrid negotiation model. We mainly propose a human-agent negotiation design, negotiation process protocols to support the design, a hybrid communication model for human-agent interaction, an agent decision-making model for negotiation with human, and a component for interoperability between NSS and ANS. The agent decision-making model is composed of heuristic and argumentation-based negotiation techniques. It is proposed after analysing different automated negotiation models for different human negotiation strategies. The proposed communication model supports human negotiator and negotiation agent to understand and process negotiation messages from each other. This communication model consists of negotiation ontology, a wrapper agent, and a proper selection of an agent communication language (ACL) and a content language. The wrapper agent plays a role for interoperability between agent system and NSS by providing a communication interface along with the negotiation ontology. The negotiation ontology, ACL and agent content language make the communication model of negotiation agent in ANS. The proposed hybrid model is realised by integrating an ANS into NSS Negoisst. The research aim is to show that a hybrid negotiation system, composed of two heterogeneous negotiation models, can enable human-agent multi-issue integrative negotiations.
Disclosure of executive remuneration in large banks
(2008) Schott, Max; Burghof, Hans-Peter
The first part of this thesis analyzes and quantifies the magnitude of executive remuneration disclosure of the world?s 245 largest exchange-listed banks, using annual reports as the primary source of information, and the diverse disclosure rules in the 31 countries in which these banks are domiciled. Descriptive statistics suggests that banks located in common law countries have higher (more than three times in terms of the quantifying proxy) disclosure compared to banks in civil law countries. Banks in common law countries generally surpass country-level disclosure requirements, whereas those in countries with civil law tradition fall short. Using factor analysis and regression analysis, the evidence supports a statistically stronger relationship of disclosure quality with systemic determinants like law paradigm and type of financial system than with market size effects. The second part addresses the question whether better disclosure of executive remuneration explains lower risk premiums demanded by investors and/or better stock performance. The evidence suggests that better disclosure significantly corresponds with and supports higher Sharpe ratios and higher Tobin?s qs. With respect to price-earnings ratios, lower risk premiums - and thus higher price-earnings ratios - can be supported by better disclosure if a special gauging of the outlier is applied. The third part hypothesizes that better disclosure supports higher abnormal stock returns controlled for the risk prices of volatility, size, book-to-market ratio and momentum. The evidence suggests that an investment strategy that buys the stocks of the half of the banks with above-average disclosure of executive remuneration and sells short the stocks of the half of the banks with below-average disclosure generates a (striking) 8.4% annually mean abnormal return between January 1995 and December 2006. The result is robust to varied portfolio compositions and different model specifications.
Licht und Schatten zentralisierter Kapitalallokation : die Wirkung Interner Kapitalmärkte auf den Unternehmenswert
(2008) Eberl, Stephan
Das Ziel dieses Beitrags ist es, einen Überblick über den aktuellen Stand der Forschung zu Internen Kapitalmärkten zu geben. Im Mittelpunkt steht dabei die Frage, unter welchen Bedingungen eine hierarchisch organisierte Kapitalallokation der dezentralen Marktlösung überlegen ist. Dazu werden zunächst die theoretischen Ansätze systematisiert und näher beschrieben. Anschließend werden die diesbezüglichen empirischen Studien vorgestellt. Eine abschließende Gegenüber-stellung der Ergebnisse macht auf den weiterhin bestehenden Forschungsbedarf aufmerksam.
Externe Umweltberichterstattung der Unternehmen : ökonomische Notwendigkeit und Anforderungskriterien
(2007) Berkau, Stefan R.; Eisele, Wolfgang
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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eigentümern und Versicherungsnehmern
(2008) Bacher, David F.; Hachmeister, Dirk
In recent years there has been a debate in Germany as to whether German GAAP accounting should be replaced by IFRS accounting. Besides that, it has been discussed how IFRS accounting regulations for insurers should be designed. In the view of these developments, this study compares three different types of financial statements - German GAAP financial statements, IFRS financial statements prepared under IFRSs as applicable at 31 December 2005, and fictitious IFRS financial statements, which are based on the Draft Statement of Principles (DSOP) - of German direct insurers and analyzes how well these different financial statements meet the needs of investors and policyholders. In the course of the study it is demonstrated that among these three different types of financial statements German GAAP financial statements show the most significant weaknesses and that consequently a transition to IFRS would be desirable from an investor's and policyholder's perspective.
Electronic negotiation support systems and their role in business communication : an exploratory evaluation of auction use
(2007) Köhne, Frank; Schoop, Mareike
Electronic communication media and electronic commerce have become substantial components of economic interaction. Buyers and consumers are increasingly integrated in processes of product and service specification. More and more coordination processes are conducted digitally or partly automated. Buyer-supplier relationships change. In the post-hype phase regarding online-auctions long term relationships prevail ? however, the electronic communication via e-mail as well as the different types of reverse auction have been established as business processes. The dissertation contributes to an understanding of the appropriation and use processes of electronic procurement auctions, i.e. the only form of electronic negotiation with sufficient market-penetration for a field study. Consequently, it explicates the effects of the technology in its application context. The focus of the study is on an aspect, which is hardly suitable for experimental analysis: the identification and contextualisation of organisational communication effects. It shows how auction systems can generate efficiencies as well as relational threats and communicative barriers. The latter is mainly achvied through references to the theory of Habermas. Based on the field study, conclusions for the adequate design and choice of negotiation support technology are drawn.
Entwicklung einer Balanced Scorecard für die Universitätsbibliothek Hohenheim
(2007) Pham, Hoai Nam
Das Grundkonzept der Balanced Scorecard zielt auf erwerbswirtschaftliche Unternehmen, da die Finanzperspektive im Vordergrund steht. Für eine Universitätsbibliothek stellt die Finanzperspektive eher eine Rahmenbedingung dar, da mit der finanziellen Ausstattung Leistungen erbracht werden, die nicht monetär honoriert werden. Das Zielsystem einer Universitätsbibliothek enthält somit eine andere Priorisierung. Das Oberziel ist die Erfüllung des Auftrages des Zuweisungsgebers, in dem den Leistungsempfängern eine besondere Bedeutung beigemessen wird. Der Auftraggeber Universität und die Bibliotheksnutzer rücken an die Spitze der Balanced Scorecard. Durch die Einführung dieser Leistungsauftragsperspektive besteht das Konzept der Balanced Scorecard für die Universitätsbibliothek Hohenheim aus 5 Perspektiven. Leistungsauftragsperspektive Benutzerperspektive Prozessperspektive Finanzperspektive Potenzialperspektive Die Leistungsauftragsperspektive ist die übergeordnete Perspektive. Die anderen Perspektiven werden mit der Leistungsauftragsperspektive durch Ursache-Wirkungs-Zusammenhänge verbunden. Die Kennzahlen dieser Perspektiven sind Leistungstreiber für die Ergebniskennzahlen der Leistungsauftragsperspektive. Für jede Perspektive werden Kennzahlen formuliert, die ein Set von 22 Kennzahlen für die Balanced Scorecard der Universitätsbibliothek Hohenheim ergeben.
Ökokaufhaus - Konzept der Zukunft? Empirische Analyse der Effekte eines innovativen Unternehmenskonzept auf Umwelt und Gesellschaft
(2006) Gebhardt, Beate; Schulz, Werner F.
Sustainable production and management in companies and sustainable consumption on the part of the consumers are the objectives, which are defined as trend-setting. However, it is not yet clear what role trade may play, as it is sometimes designated as the motor, sometimes the inhibitor of sustained development. With the shopping mall ?Ökokaufhaus Rommelmühle? in Bietigheim-Bissingen, an idealistically motivated eco-preneur wants to implement and realize different objectives of sustainable development in compagny concept. It opened in the autumn 1998. The innovative project incorporates the ecological shopping mall with nearly 6,000 m2 sales area, together with approx. 100 people who live in the old main building and in new, ecologically built houses. It is intended as a concept for the future, from which the economy, environment and society profit equally. The central question of this work is: can a company innovation in trade such as the ecological shopping mall actually promote steps towards sustainability? Apart from efficiency and consistency strategies, sufficiency strategies must also be successfully implemented. For this purpose the "Ökokaufhaus Rommelmühle" and its surrounding field is considered in the years 1998 to 2002 on the basis of various empirical investigations. The analyses of all aspects the Rommelmühle, as well as a further survey of other existing and planned ecological shopping malls in Germany, highlight the situation of an innovative trading venture on the eco-market. The results are summarized in the following four theses. Thesis 1: The basic idea of the eco-shopping mall is trend-setting. The idea of an ecologically influential and sustainably organised trading venture is still regarded as very positive. Today consumers demand more social and ecological responsibility from companies. In Germany people´s sense of responsibility remains high beyond the ecological dimension. Companies are slowly beginning to be sensitised. Despite the failure of the concept, the basic idea of an ecological shopping mall still meets with great enthusiasm. The idea of ecologically acting and the life-style of sustainably organised trade companies remains firm in people?s minds. This is a first and in a long-term view a central result of this work. Thesis 2: Eco-shopping malls enable a hybrid sustainable development Also in an ecologically motivated pioneering company the basis for corporate continuity is formed by the economic dimension. Thus the chances of changing ecologically and socially relevant elements in corporate operations depend on economic affordability. At present an ecological shopping mall in its realized or planned form is economically unsuccessful or at least endangered in its economic survival. If it can assert itself on the market, it acts as an innovative ?David? in the eco-niche. Eco-efficient basic conditions (like structure of buildings) and infrastructural offers (supply of goods) as typical ecological innovations in the eco-shopping mall substantially improve the chance of more sustainable production and consumption patterns. However, the ecological shopping mall sets as a potential supporter of sufficiency strategies provides no significant impetus. Even in planning, in the eco-shopping mall social components were subordinate to ecological aspects and in business a community-oriented approach was completely thwarted. In addition, the ecological shopping mall is an expensive supply installation and like the whole eco- market it is visited particularly by more highly educated consumers and by the older generation. Thesis 3: The establishment of eco-shopping malls is a matter of time. Particularly for economic reasons, the concept of an ecological shopping mall has no future ? at least in the short term. The demand for ecologically high-quality products is limited except with regard to organic food. The offer of different ecological branches of trade in one house hardly causes spill-over effects. However, in view of the production in industries and in the reflections and way of consuming of society at large in the long-term the beginning changes promise framework conditions, which could result in the success of eco-shopping malls in the future. Today in the ecological industries different lines of success in diffusion processes can still be observed. For example, the trade with eco-clothing has remained in the eco-niche, stigmatised since the eighties. And also the ecological building industry so far has not been able to develop remarkable movement, despite legally established standards of thermal insulation. Organic food alone, the oldest ecological commercial sector, is already on an economical successful course and enjoys increasing social acceptance. Historical experience shows: also the great department stores of the 19th Century developed over decades from offering a single branch of trade to a full range of products. Thesis 4: Ecological shopping mall is a model and chance for advancement in the trade. In the future the design and structure of an ecological shopping mall will be adapted to the things the economy will offer and the requirements of society. The ecological shopping mall of the future will not have much in common with the eco-mall Rommelmühle - analysed as a general case study. But the aim of this innovative idea will connect the past and the future: to place things again in a comprehensive context, to unite sustainable production/management and sustainable consumption, to see society and the environment as an interconnected whole. These expectations of people today will form the basis for how the companys will act tomorrow.
Didaktischer Ansatz für das Blended Learning: Konzeption und Anwendung von Educational Patterns
(2005) Köhne, Sandra; Krcmar, Helmut
The dissertation ?Educational approach for blended learning: Conception and implementation of educational patterns? describes the design of blended learning by educational patterns. Blended learning mixes different kinds of teaching and learning with and without using technology. Typically it is understood as a combination of teaching face to face or online. However the mix also includes media, social arrangements and teaching methods to optimise the course arrangement. As the educational arrangement of blended learning courses is not properly researched so far, this dissertation uses patterns for course design. In architecture and software engineering design patterns are already used. Patterns allow novices to transfer a problem-solution-pair of a successful expert to their own problems. Therefore this dissertation analyses educational approaches of face to face courses and first implementations of blended learning to integrate their ideas in the pattern concept. That way, 24 Patterns are created which are designed by a consistent scheme composed of name, solution, forces an consequences. The patterns can be categorised in patterns for analysing the terms and conditions, for designing a framework of a course and for designing the course itself. This allows a user to choose from a category in accordance to his design requirements. A course designer needs to analyse the terms and conditions to get an idea of the situation where learning and teaching takes place. The patterns for designing a framework of a course include the aspects that are not related to the specific course itself. It starts with the decision for the subject of the course and leads to an approximate course design. If the course is innovative or complex it might be necessary to plan an manage a project or to involve the people who are concerned by the course. Planning the test of the designed course finalises the framework, because it helps to draw conclusions from the planning of a course. In order to emphasise the blended learning part of the course its design starts with the phases of a learning process which consist of online lessons, face to face learning and distance learning. This helps to make decisions for other ingredients of the blended learning mix. A procedure for choosing and using these patterns is described for first time users. The developed patterns are tested and evaluated in a blended learning course for governmental employees. This dissertation answers the following questions: To what extend can existing educational models and methods be used for blended learning? ? What do patterns for blended learning look like? ? Is it possible to implement representative patterns in a blended learning course for governmental employees? ? and ? What can be concluded from the implementation of the patterns in a module of information management.

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