Gerechtigkeit und Arbeitskontext – Zur Bedeutung situativer Merkmale für die Gerechtigkeitswahrnehmung von Führungskr?ften

Leaders who are perceived to act with fairness can evoke desired employee behaviour in unique ways. Until now, little attention has been paid to the influence of situational factors on judging leader??s fairness in the work context. Based on the event paradigm, this study explores the formation of employee??s perception of leader??s justice in the context of work distribution through a variety of situational factors. Using a factorial survey we show that not only well-known factors such as respectful and reasonable behaviour affect the perception of leader??s fairness but also situational factors such as speech situation, trust between leader and follower, and the quality of the task.     

Warum Steuermoral? – Zur Explikation,Relevanz und Vorteilhaftigkeit von Steuermoral

The subject of this article is the explication, investigation of the relevance and the analysis of the advantages of tax morale. Tax morale is defined as the rejection of tax evasion and also as the rejection of special tax avoidance strategies. One argument in favor for tax morale is that tax payment can be interpreted as an elementary component of a fictitious social contract. In accordance with deontology ethics it can be traced back to the maxim “pacta sunt servanda”. Tax morale is relevant because tax evasion and tax avoidance strategies cannot be fully prevented by the tax law. The implementation of a social contract therefore requires a regulation for tax payment. The realization of a tax payment regulation would be simplified if tax payment would be beneficial. If economic income is accepted as an approximation of the financial utility from the social contract, the tax payment is absolutely beneficial in principle. In relation to the (immoral) non-payment of taxes, tax payment can be relatively advantageous or disadvantageous. One possible advantage is that (immoral) non-payment of taxes can result in punishment when detected. Another result of tax payment is the prevention of an impairment of the social contract.     

Zur Persönlichkeitsstruktur von Multiplikatoren im On- und Offline-Bereich: Steigt deren Zahl durch die Online-Kommunikation?

As a key factor, word of mouth plays an important role in the diffusion of a product in the market. Therefore, big efforts are undertaken to identify opinion leaders and embed them in the value-added- and communication-process. Various studies confirm the relevant role of the opinion leader in terms of interpersonal communication. The importance of these multipliers got even more intensified through the wide range of services in the internet. Field reports or product evaluations achieve an intensely enhanced recipient circle through opinion platforms and discussion bulletin boards. However, the diffusion of information through the internet is not determinated through the typical attributes of a classical opinion leader. So it is possible to adopt an online multiplier role without acting the same way in an offline environment. Therefore, the present study deals with the differentiation between the online multiplier and the classical opinion leader on the basis of their personality structure. The results confirm the role of the internet as a platform that enables people with a strong personality as well as people with a weak personality to act as a multiplier.     

Kosten und Kostentreiber von unerwünschten Werbemails (Spam) — Eine empirische Analyse auf Provider- und Anwenderseite

Zusammenfassung  In der Literatur wird diskutiert, dass unerwünschte Werbemails (Spam) sowohl auf individueller als auch auf volkswirtschaftlicher Ebene erhebliche Kosten verursachen, deren H?he jedoch unbestimmt ist. Diese Fragestellung wird mit zwei empirischen Untersuchungen adressiert, in denen die Mitarbeiter einer Universit?t zu ihren Spam-Kosten befragt wurden. Die Daten werden mit Hilfe von Finite Mixture Regressions analysiert. In der Betrachtung der Kosten ergibt sich der Befund, dass die auf individueller Ebene entstehenden Kosten die zentralen Kosten auf IT-Ebene deutlich übersteigen. Es zeigt sich, dass die Spam-Belastung bei den Mitarbeitern heterogen verteilt ist und dass ein Spamfilter vor allem bei stark belasteten Nutzern zu einer Kostenersparnis führt. Um die Heterogenit?t in der Spam-Wahrnehmung und die Angst vor Fehlklassifikationen zu berücksichtigen, sollten die Nutzer die M?glichkeit haben, auf einfache Art auf den Filterprozess einzuwirken.

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Costs and cost drivers of unsolicited bulk email (spam) — an empirical analysis

Summary  This paper empirically addresses the often claimed assumption that unsolicited bulk e-mail (spam) causes significant costs — on the individual level as well as for the entire society. To shed light on this problem, employees of a large university were interviewed twice in order to determine the individual costs caused by spam and to identify the relevant cost drivers using finite mixture regressions. The results indicate a heterogeneous distribution of spam load and the resulting costs. The panel approach yields the conclusion that spam filters lead to a reduction of costs only for users severely troubled by spam. Furthermore, people tend to become active against spam only when a certain threshold of spam burden is reached. The costs caused by spam for the users exceed the central IT-related expenses by far. For the implementation of spam filters the results suggest a two step procedure to be most efficient: central actions should be taken to block e-mails that can be unambiguously identified as spam. Further, users should be given the opportunity to influence the filtering process in order to account for heterogeneity and their fear of false classification.

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Die Autoren bedanken sich sehr herzlich bei den Mitarbeitern des Rechenzentrums der Christian-Albrechts-Universit?t zu Kiel für die intensive Kooperation. Wir danken zudem Prof. Dr. Dr. h.c. S?nke Albers, Christian Barrot, Eva Bl?meke und Christina Schmidt-St?lting für die zahlreichen Hinweise zu früheren Fassungen des Aufsatzes. Auch die beiden Gutachter und das Herausgeberteam der ZfB haben zahlreiche Verbesserungsvorschl?ge gemacht, die zu einer substanziellen Verbesserung des Manuskripts geführt haben.     

Zur Bedeutung der Supervision bei stationärer Psychotherapie am Beispiel von psychosomatischen Kliniken

The importance of supervision in inpatient psychotherapy settings such as hospitals for behavioral medicineThis article deals with the organization of supervision in hospitals that offer intensive inpatient psychotherapy (hospitals for behavioral medicine). The ?integrative model“ for supervision proposed by A. Schreyögg (1991) constitutes the theoretical basis. The author discusses the qualification of supervisors as well as aspects of different approaches to supervision, such as the psychoanalytical and the cognitive-behavioral approach. In doing so, she puts primary importance on the reflection of issues on the systemic, i.e. organizational level. At the end, a model for the organization of qualified internal supervision is proposed.     

Steuerfreiheit von Gewinnen aus der Ver?u?erung von Kapitalgesellschaftsanteilen durch nat��rliche Personen?

Subject of this article is the question for the taxation of capital gains of holdings in corporations, in which tax effects are reduced. Thereby tax effects are explicated under realistic uncertainty. Under realistic uncertainty tax effects are possible in case of taxation of capital gains, but not mandatory. Furthermore the analysis shows that for capital gains from concealed reserves each form of taxation will entail tax effects. This also applies to tax exemption. In the case of capital gains from profit reserves in the applicable corporate income tax system, tax exemption of capital gains from profit reserves and immediate write-off of profit reserves itself evoke tax effects. In the current corporate tax system only the distribution induced write-down of a shareholding to going concern value reduces tax effects. Nevertheless, this only applies to personal corporations, for public corporations tax effects have to be accepted. Beyond the valid tax system, tax effects must also be expected in a tax system, in which the corporate tax is integrated in the income tax and in which capital gains from profit reserves are tax-exempt. In comparison, the Dual Income Tax as proposed by the German Council of Economic Experts is a better solution for the problem of tax effects caused by the tax exemption of capital gains.     

Übergangsrituale im Coaching: Bedeutung und Einsatzmöglichkeiten

Rites of passage are helpful to master difficult situations in life, such as crises, changes in status or social roles, or transition between two phases in life. The concepts developed in sociology and cultural anthropology around this subject can be utilized in coaching, when dealing with issues related to change and transition. The paper focuses on the main aspects of these concepts in addition to proposing concrete methods to employ ritual elements in coaching situations.     

Zur ?Pr?ferenzabh?ngigkeit“ von Unternehmenswerten bei pers?nlicher Besteuerung

Large parts of firm valuation literature are concerned with the calculation of the so-called ??value of debt tax shields??, i.e., the market value surplus of partly debt-financed firms over operationally identical unlevered firms. In this article, I focus on those papers which employ simple duplication techniques according to Modigliani and Miller (1958). Given asymmetric tax treatment of investments and credits, this procedure is not convincing: Since the results of computations lack uniqueness, the value of levered firms is attributed to be a matter of preferences. In contrast, I try a more profound consideration of market conditions. The results are as follows: The mentioned valuation concept is not compatible with asymmetric taxation, therefore inconsistent outcomes are possible. At most, pricing bounds can be fixed. Proper market-driven valuation by super-replication is more complex, but independent of risk preferences.     

Kulturelle Diversität und Realitätsdeutungen – Zur Reichweite von Beratungskonzeptionen

This article views theoretical and practical conceptions of counseling as social constructions of reality. A counseling process is a discourse on such different constructions and—especially in culturally diverse constellations—confronts different ideas e.g. about anthropology, personality, disease/wellness and interpersonal relations which is significant for the range of value of counseling conceptions.     

Open Government: Theoretische Bezüge und konzeptionelle Grundlagen einer neuen Entwicklung in Staat und ?ffentlichen Verwaltungen

New models of innovation have suggested that the innovation process of product and service development is becoming more open, emphasizing the importance of external knowledge and systematically involving external actors and sources in innovation endeavours. The growing success of open innovation practices in many firms raises the question whether these principles can be transferred for reinventing public sector organisations. Beyond technocratic eGovernment and digitalization effort, but with support of web 2.0 technology, we present first examples of how external collaboration and innovation with citizens for public administrations can offer new ways of citizen integration, enhancing public value creation and the political decision making process. In the following, theoretical references and conceptual foundations of this development are identified. By intensive use of internet technologies the aim of Open Government is to achieve more transparency, more participation and a closer collaboration with the various stakeholders in the public sector.     

Zur Aktualität des Kompetenzbegriffs und zur Bedeutung der Kompetenz-entwicklung für das Coaching

The popular use of the term “competence” and the significance of competence development in coachingThe term “competence” is frequently used by employers, employees, trainers and authors alike, though in many cases the concept behind this term might differ considerably. But what does competence really mean, how does competence differ from other concepts like qualification, ability and skill and what is essential in developing competencies? If competence is seen as a disposition of self-organization, it helps people to solve unknown and difficult requirements based on their knowledge. The basic aim of coaching is the development of job-related competencies. Particularly social and personal competencies can be highly improved and enlarged by coaching. Thereby the coach takes the role of a consultant, who assists the coachees during their learning process and supports them with appropriate methods and tools.     

Zur Berücksichtigung von Heterogenit?t versus funktionaler Flexibilit?t in Absatzreaktionsmodellen: Eine empirische Studie auf Basis von Handelsdaten

In this paper, we explore the differences between store sales models that allow for heterogeneity in marketing effects across stores and models that accommodate potential irregularities in sales response through the use of nonparametric estimation techniques. In particular, we investigate the following question: What benefits can we gain from incorporating store heterogeneity versus functional flexibility in sales response models concerning fit and predictive validity, as compared to a simple parametric store sales model? In an empirical study based on store-level data, we also compare the different model versions with respect to estimated price elasticities and resulting shapes for own- and cross-price effects. Our empirical results indicate that addressing heterogeneity is not advantageous in general, as model fit, predictive validity and the accuracy of price elasticities did not improve for many brands. In contrast, estimating sales response flexibly provides much more potential for statistical improvements and leads to different implications concerning price elasticities, too.     

Der Einfluss von Kognition und Affekt auf Unternehmensgründungsentscheidungen: Eine vergleichende Analyse von Angestellten und Unternehmern

The relationship between individuals?? entrepreneurial behavior and objective situational characteristics of an entrepreneurial opportunity??individual-opportunity nexus??lies in the focus of entrepreneurship research. The role of subjective appraisals and affective influences in the pre-entrepreneurial process was neglected in this context so far. On the basis of a questionnaire experiment with two different samples of employees and entrepreneurs, our results confirm central assumptions of cognitive appraisal and emotion theories. The subjective appraisals of objective entrepreneurial opportunities better predict entrepreneurial evaluation and exploitation decisions than the objective characteristics of the entrepreneurial opportunity. Furthermore, the results show in addition to an inverse direct effect of negative affect that the relationship between the entrepreneurial evaluation and exploitation is negatively moderated by negative affect. Our analyses indicate that the two subsamples show differences in their cognitive processes, but that they are still generally comparable. The affective influences on the pre-entrepreneurial process, however, demonstrate no group specific differences. These results extend the individual-opportunity-nexus-paradigm that is based on objective characteristics by examining the meaning of subjective appraisals and affective reactions and therefore the intersection of individuals and entrepreneurial opportunities.     

Vertrauen als Merkmal von Beziehungsqualit?t: Modellentwicklung und explorative Interviews im Kontext sportpsychologischer Betreuung

A model is developed, defining interpersonal trust as the consequence of the individual??s evaluation concerning personal conditions and task conditions of counselling. Regarding evaluation, a situational, contextual, and global orientation is distinguished. Five expert-interviews are presented, aimed to test the structure and applicability of the given model in the practice. Goodwill and esteem for the athlete, both situational and contextual connected, were stressed by the experts as important for trust building so as the attribution of a trustful personality was. The interviewed experts ranked expertness as a factor of lower significance for trust building. Discrepancies between the theoretical model and the experts?? opinion refer to future research and opportunities to optimize counselling.     

Einfluss von Vorgesetzten, T?tigkeit, Arbeitsbedingungen und variabler Besoldung auf die Motivation von Mitarbeitern im ?ffentlichen Dienst

This paper analyses the effects of four main influence factors on motivation of public personnel. These influence factors are “superior”, “job satisfaction”, “work environment”, and “variable wages”. I analyse the four factors by using a structural equation model with empirical data. My focus lies on the complex interdependencies of influence factors among each other. There is empirical evidence that the influence factor “job satisfaction” plays a decisive role in public service motivation. Moreover, the influence factors “work environment” and “variable wage” have a quite low direct effect on motivation. Surprisingly, the influence factor “superior” has an strong effect on “job satisfaction” and on “variable wages”.     

Say on Pay: Ein Überblick über Gestaltungsoptionen, ökonomische Konsequenzen und Erkenntnisse aus Empirie und Laborexperimenten

Most countries of the European Union as well as the US recently introduced shareholder votes on the remuneration of executives, also referred to as “Say on Pay” (SoP). Interestingly, legislators in different jurisdictions opted for quite dissimilar voting right regimes. We provide an overview of the main regulatory approaches and discuss the potential impact of variations in SoP design on the structure of compensation contracts and the utility of shareholders and executives. We find that pre-contractual SoP and conditional post-contractual SoP with binding consequences are in the best interest of shareholders. By contrast, advisory SoP typically suffers from lacking enforceability. We also find that post-contractual SoP with binding consequences results in efficiency losses because it fuels moral hazard on the part of shareholders. We complement the theoretical analysis with a discussion of recent empirical and experimental studies on Say on Pay.     

Die Digitalisierung von Coaching – Gedanken aus der Perspektive teilnehmender Beobachtung

This article focusses on the influence of digitalization on the performance of coaching services. Five relevant aspects are examined with regard to the opportunities and risks: (1) the coaching market, (2) the coaching process, (3) the communication between coach and client, (4) the coaching methods and tools and (5) the coach himself. The considerations make obvious that the future development of coaching depends not only on further technical innovations, but also on the answers of the professional community to the challenges of digitalization described above.