Output-Flexibilität in der Dienstleistungsproduktion

Zusammenfassung  Den Ausgangspunkt der überlegungen bildet die Interpretation von Dienstleistungen als Probleml?sungen, die eine M?glichkeit zur formalen Analyse der Output-Flexibilit?t er?ffnet. Im vorliegenden Beitrag werden in einer eigenschaftsorientierten Betrachtung zun?chst die Komponenten der Output-Flexibilit?t identifiziert, um dann darauf aufbauend ein Kalkül zur Gestaltung der Output-Flexibilit?t von Dienstleistungsunternehmungen abzuleiten.

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Summary  Output flexibility enables the service provider to cope with both uncertainties in demand and the external production factor. This paper aims at formulating a calculus for the design of output flexibility based on production theory. The interpretation of services as specific problem solutions serves as a basis for a feature-oriented modelling of service production.

Die Autoren danken zwei anonymen Gutachtern für wertvolle Verbesserungsvorschl?ge.     

Das Geschäft mit der Gewalt

The business with acts of violence. Why the ?disarmament in TV“ does not advance?Media politics and media industry form a fatal alliance by preventing that there are serious limits to presentations of acts of violence in the media. The media lobby is up to now successful in preventing that real conclusions are drawn from the scientific findings of independent researchers on the effects of media violence. The profit of the media industry is more important than the mental health of children and adolescents. The author delineates the consequences for politics, pedagogics and the media industry with some uncomfortable, but effective recommendations.     

Qualität in der Personalberatung am Beispiel von Instrumenten der Personalauswahl

Empirical evidence shows that personnel selection methods positively contribute to the quality of the personnel selection process, which is one of the main fields of activity of personnel consultants. Unfortunately it is repeatedly mentioned in literature that selection methods could be implemented more efficiently. Personnel-consulting agencies and self-employed consultants bear a lot of responsibility regarding these aspects: they should recommend proven selection methods to their clients. In this article it is discussed how the selection process can achieve consistent quality.     

Die Rahmenbedingungen verändern sich — der Dritte in der Therapie

The background conditions are changing — the third party in therapy The author examines connections between dyadic and triangle structures in the rehabilitation of addiction diseases. He considers the background of his personal experiences related to the changes in his professional position. The traditional dyadic relationship between physician and patient becomes ?destroyed“ by an triangle system in the frame of rehabilitation. Only by reflecting the job order it becomes possible to hold the balance between the responsibilities regarding the patient, the institution, the financial supporter and oneself. The difficulties in this process are reflected (overestimation of oneself and/or of others resp. devaluation of oneself and/or of others). The author explains the necessity to learn, to respect and to estimate, what one has not learned and does not fit to one’s self-understanding.     

Qualitätsmanagement in Netzwerken der Integrierten Gesundheitsversorgung

Quality management in networks of the Integrated health care. Theory and practiceSelf evaluation is one of the most important sources for the quality management in ambulatory care of integrated health care systems. The quality testing of the survey instrument itself is of outstanding importance, since only a high quality instrument is able to supply high quality data, which can serve as a reliable base for improvement strategies. The paper shows the aspects of a quality management in organizational networks for integrated health care delivery systems. The technique allows the management and the single practioner on the one hand to identify the critical areas at a glance and on the other hand to focus — where necessary — on the single aspects in order to define detailed improvement actions.     

Verbot von Leerverkäufen in der Krise

During the recent financial and economic crisis political and corporate representatives demanded for stricter regulations of short sales to limit the risks of price manipulation and potential stock price crashes. In autumn 2008 regulators of most industrial countries decided to implement temporary short sale restrictions to prevent a further collapse of the capital market. While some countries restricted only naked short sales and increased their disclosure requirements, other markets like the USA and Great Britain implemented a full ban on short selling. The analysis of these two markets supports the hypothesis that temporary bans are unlikely to prevent or limit large price drops in the affected stocks. Instead the results suggest that the implemented emergency measures led to a temporary overvaluation of stock prices and to a deterioration of market efficiency. These results become even more prominent for stocks with high dispersion of investor opinion.     

Metaphern und Märchen in der Supervision

The following article is about the use of metaphors and fairy-tales in the area of clinical supervision. First these two possibilities will be defined. Besides, the research work of Lakoff und Johnson (2014) will be mentioned.     

Wissensmanagement und Qualitätssicherung in der Organisationsentwicklung

Management of knowledge and securing in quality in organizational development What is to do, if permanently new counsellors have to be familiarized on a high quality standard, because of the fluctuation in the internal organizational development? if the individual methods of counsellors with different orientations have to be approachable to others? and if the desire for a maximum of individual procedure in counselling is as significant as the desire for a constant quality level of counselling? The authors present the answers of the department of organizational development in the public sanitation company of Berlin (Berliner Stadtreinigungsbetribe). The goal, the procedure, the present outcomes and the state of evaluation are delineated.     

Bilanzmanipulation und Managementpräferenzen bezüglich der Strenge des Systems der Rechnungslegungsregulierung

The present paper analyses the political economy of accounting regulation. It develops a game theoretic model of earnings management in a capital market context. Various forms of information asymmetry are examined. The analysis shows that the preferences of managers over the strictness of accounting regulation depend on the nature of the information asymmetry. In a number of instances, managers prefer to be subject to strict regulation. This result contradicts the often heard assertion that managers prefer lax regulation and has implications for regulatory competition.     

Führung — der unterschätzte Beruf

Leadership — an underestimated profession. From a greenhorn of leadership to a qualified manager The author presents an empirical inquiery, basing on interviews with 10 recently appointed managers. She demontrates, that managers hardly ever are prepared for her job in advance. This may lead to several problems, up to a demotivation of all persons envolved. The author proposes a procedure of personal development with three elements: seminars to impart knowledge, employment of internal mentors and of external coaches.     

Zeit und Zeitgeist in der Betriebswirtschaftslehre — dargestellt am Beispiel der betriebswirtschaftlichen Flexibilitätsdiskussion

Zusammenfassung  Gegenstand des vorliegenden Beitrags ist die Untersuchung der über 80 Jahre andauernden Flexibilit?tsdiskussion in der deutschen Betriebswirtschaftslehre. Eine quantitative und qualitative Analyse dieser Diskussion macht deutlich, dass die Zeit (bzw. die im Zeitablauf feststellbaren Entwicklungen oder Ereignisse) sowie der Zeitgeist (als Gesamtheit der eine Epoche kennzeichnenden Auffassungen, Ideen und Lebensformen) erkl?rende Variablen einer wissenschaftlichen Diskussion und ihrer Ergebnisse sein k?nnen. Schon der relativ lange Zeitraum der wissenschaftlichen Behandlung l?sst das Flexibilit?tsthema als „L?ngsschnittstichprobe“ zur Prüfung der oben genannten Hypothese geeignet erscheinen. So wird gezeigt werden, dass die Flexibilit?tsdiskussion durch externe Ereignisse ausgel?st wurde und im Zeitablauf immer wieder „neu“ an Dynamik gewonnen und sich an jeweils vorherrschende Themen und Probleme — den „Zeitgeist“ — ausgerichtet hat. Am Ende der Untersuchung stehen die folgenden Erkenntnisse:

Qualität in der Arbeit mit Freiwilligen Ein Management-Erfahrungsbericht

Developing quality in the co-operation with volunteers. A report on a management experience The contribution of volunteers has changed on a structural level in Germany during the last two decades. Treffpunkt Hilfsbereitschaft, the volunteer agency of Berlin, has developed and supported this phase through a new kind of quality policy and by taking over the role of a cultural change agent. As a kick off served the working out of criteria of quality following the perspective of clients to construct the co-operation with volunteers in a new way. Two components followed: focussed counselling for organisations co-operating with volunteers and the leading role in developing qualified networks on the county as well as the national level where volunteer agencies could qualify and gain competent profiles as partners in this process of change. Treffpunkt Hilfsbereitschaft finally offered a further education for volunteer management? and thereby aspires to establish new professional fields within the volunteer sector.     

Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge

The European Commission is currently finalizing a tax system based on a Common Consolidated Tax Base (CCCTB), which multinational corporations throughout the European Union will be able to use to determine their tax burden in accordance to this system. Besides the CCCTB, we present and analyze an alternative tax reform proposal, the European Tax Allocation System (ETAS). Our analysis is based on a dynamic capital budgeting model. The effects of the underlying European tax concepts on marginal investment of multinational groups are investigated by determining the influence of taxation on the required minimum rate of return and herewith the pre-tax cost of capital. Performing analyses for different scenarios enables us to draw more detailed conclusions about whether implementing ETAS and CCCTB can foster or discriminate real investments. Our investigation shows which tax concept and which of the analyzed parameter particularly affects the multinational’s tax burden. E.g., we find that a CCCTB can foster real investments particularly by means of retention policy and profit shifting, whereas ETAS can foster real investments effectively exploiting the Member States’ tax rate differentials and taking advantage of differing national tax regulations.     

Containing als Führungsaufgabe in Zeiten der Unternehmensveränderung

Globalization and its pressure for change poses increasing challenges to managers and employees. But unlike technical processes, the phases of mental development required in human beings cannot be accelerated at will. On the emotional level, it is therefore about dealing with increasing expectations, frustration and interpersonal tensions. It requires a practicable approach to work with emotionally stressed situations, such as the container-container model. The paper examines the effectiveness of the model in the organizational life with regard to change and executive recruitment.     

Zwischen Seelsorge und Supervision — das Mitarbeitergespräch in der Kirche

Between spiritual counseling and supervision — staff appraisal interviews within the church. A leadership tool used within conflicting concepts The author draws on personal experience he had when introducing staff appraisal interviews within the Lutheran Church of Bavaria, specifically in annual staff appraisals. After distinguishing between counseling, therapy, spiritual counseling, supervision and coaching, he describes the particulars of staff appraisal interviews. He particularly emphasizes that these interviews depend a great deal upon the way leadership is viewed within an organization. He sees agreement on aims as the central element of staff appraisal interviews that requires special attention and care. The article closes with critical remarks on and perspectives for current practices within the church in the area of religious instruction.     

Inszenierungen von Macht und Ohnmacht bei der Auftragsklärung und im Erstkontakt

Performances of power and powerlessness can be performed or enacted at the very beginning between counselor and client system. To create a “potential space” (Winnicott) it is essential to discover the play of power and weakness initially to take benefit from it for the counselling process. Four cases illustrate variations of this kind and their handling.     

Kann zu viel Kundenorientierung nachteilig sein? Eine Analyse der Wirkung der Kundenorientierung von Verkäufern auf die Kaufentscheidung

Zusammenfassung  In diesem Beitrag wird analysiert, wie das kundenorientierte Verk?uferverhalten auf die Kaufentscheidung der Kunden wirkt. Die Analyse erfolgt auf der Ebene der Dimensionen des kundenorientierten Verkaufens, namentlich Entscheidungsunterstützung, Aufbau eines positiven Gespr?chsklimas und Vermeidung von Abschlussdruck. Die Ergebnisse best?tigen die indirekte Wirkung des kundenorientierten Verkaufens auf die Kaufentscheidung über die Beratungszufriedenheit. Daneben k?nnen sowohl ein direkter umgekehrt u-f?rmiger Effekt der Vermeidung von Abschlussdruck auf die Kaufentscheidung als auch ein direkter negativer Einfluss des Aufbaus eines positiven Gespr?chsklimas auf die Kaufentscheidung nachgewiesen werden. Zudem zeigt sich, dass der Aufbau eines positiven Gespr?chsklimas den st?rksten Einfluss auf die Beratungszufriedenheit ausübt.

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Can too much customer orientation be less effective? An analysis of the effects of customer-oriented selling on customers’ decision to buy

Summary  This research investigates the effects of customer-oriented selling on customers’ decision to buy. In so doing, the focus of the analysis is on the effects of the dimensions of customer-oriented selling, namely supporting customer decision-making, building a positive interaction climate, and avoiding pressure to close the sale. The findings of an empirical study support an indirect effect of customer-oriented selling on customers’ decision to buy through customer satisfaction with the sales interaction. The results also support a direct inverted u-shaped effect of avoiding pressure to close the sale on customers’ decision to buy as well as a direct negative effect of building a positive interaction climate on customers’ decision to buy. And building a positive interaction climate was found to have the strongest effect on customer satisfaction with the sales interaction.

Der Autor dankt den zwei anonymen Gutachtern für die wertvollen Anmerkungen und Anregungen zu einer früheren Version dieses Beitrags.     

Standardisierte Qualitätsinformationen und ihr Einfluss auf die Wahl von Leistungsanbietern – Ergebnisse einer empirischen Studie am Beispiel der Qualitätsberichte von Krankenhäusern

This study analyses the impact of standardized quality information of complex services on decisions, exemplified for Germany’s hospital quality reports. The presumed impact of quality information on decisions is based on theoretical considerations and hypotheses are developed accordingly. Though results of two experiments show that simplified quality indicators used in the quality reports for hospitals basically lead to consistent decisions, results also show that the impact of standardized quality information on decisions is not stable. It is disturbed and superimposed by the effects of additionally presented quality information. Implications for competition on hospital markets and for the effectiveness of standardized quality information as they are used in the hospitals’ quality reports are discussed as well as general conclusions about standardized information of complex services are drawn.