Zum Einfluss der Inhaberführung auf die Betriebsrat-Geschäftsführer-Beziehung – Eine theoretische und empirische Analyse in mittelständischen Unternehmen

This paper examines the quality of the relationship between business managements and works councils in small and medium-sized enterprises and strives for answering the question, which factors determine the quality. As ownership is an important determining factor of the establishment of works councils in small and medium-sized businesses, especially the impact of ownership on this relationship has been investigated. Agency theory and stewardship theory give hints that the owner management can have different impacts on this relationship. In order to test these contradictory hypotheses we have estimated a Heckman selection model to investigate which factors determine the quality of the relationship between business managements and works councils. Our results based on data generated from a survey in small and medium-sized enterprises conducted by the IfM Bonn in the years 2005 and 2006 indicate that ownership has a negative influence on the establishment of works councils, but a positive one on the quality of the relationship between business management and works council. Thus, the hypotheses predicting the existence of stewardship behaviour among owners and the existence of agency behaviour among managers can be confirmed.     

Coaching für Führungskräfte in der Sozialen Arbeit – eine empirische Bedarfsanalyse

Coaching for executives in social work – an empirical study on consultancy needs. Executives in social work see themselves under special demands to balance the necessity to cope with public cost cutting requirements on the one hand and the design of organization structures which are to master future challenges on the other. In order to adapt coaching to the consultancy needs in this field, 96 executives working in social facilities in Thuringia were interviewed with a view to their potential consultancy needs, in particular with respect to their management functions and leadership challenges. This investigation showed a high degree of acceptance for coaching and differentiated consultancy needs in the dilemma between economization and quality oriented social work. A preliminary competence profile for coaching personnel is derived thereof.     

Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland – eine empirische Analyse

The model by DeAngelo LE (1981a) Auditor independence, ’Low Balling’, and disclosure regulation. J Acc Econ 3:113–127 suggests, that audit fees do not cover audit costs with the client´s first audit when there is perfect competition in the audit market (low balling). Further, audit fees are supposed to increase with the maturity of the relationship with the client (fee cutting). In order to test the DeAngelo model we perform a multiple regression analysis for the German market of listed clients. The results are: First year audit fees do not significantly differ from audit fees in later periods. Audit fees increase with the maturity of the relationship with the client. Additionally, audit fees are positively associated with non-audit fees and (weakly) with Big4-auditors. These findings partly support the propositions of the DeAngelo models.     

Selbstreflexivität – Annäherungen an eine zentrale Haltung in Coaching- und Beratungsprozessen

This article explores “self-reflexivity” as a key competence and general attitude in all contexts of coaching and supervision. Three main perspectives are used approaching self-reflexivity: the “where from”, “what for” and “how-to”. Thus starting from etymology the importance of the subject in the practice of coaches and counselors is explored. Based on two models it is shown what kind of interaction between client and coach is beneficial when wanting to activate self-reflexivity. The article is rounded up by a note on self-care—one important aspect of self-reflexivity.     

Die Wirkung von informellen und internetbasierten Rekrutierungskanälen auf den Rekrutierungserfolg: Eine empirische Analyse in kleinen und mittleren Unternehmen

This study analyses the impact of informal and web-based recruitment sources on several dimensions of SME recruitment success. Our results show that informal recruitment sources unfold a different impact on applicant-pool quantity and -quality, and applicant fit than web-based recruitment sources. Informal recruitment sources (recruitment via personal networks, employee referrals etc.) enhance applicant-pool quality, person-organization fit and person-job fit. Web-based recruitment sources primarily increases applicant-pool quantity. HR-recruitment websites also unfold a positive effect on applicant-pool quality. Accordingly, the use of these recruitment sources needs to be planned in a strategic manner, in order to achieve firm specific recruitment goals regarding applicant-pool quantity and –quality.     

Messung der Qualität in Dienstleistungscentern – am Beispiel eines Flughafens

The study shows that customers’ perception of overall quality in services centers is driven by two components: the service encounter quality and the quality of the servicecape. Thus, customers’ overall evaluation of service quality in a services center is a function of n service encounter qualities (k?=?1…n) and the quality of the servicecape. Furthermore, it is of great importance for the quality management of a services center that there could be (1) direct effects between the quality dimensions and the overall service quality as well as (2) direct effects between the quality dimensions themselves. The above mentioned study had been carried out exemplarily at the EuroAirport Basel-Mulhouse-Freiburg. The survey results suggest that servicecape quality has a significant effect both on the overall service quality and on the service encounter qualities. Moreover, the study shows that key quality indicators of the service center apply to the perception of security as well as to the service environment (for instance, arrangement of check-in/security desk, comfort of seats, ambience of waiting area).     

Belastungs- und Preiswirkungen der Missbrauchsbesteuerung bei Anteilsveräußerung nach Sacheinlage in eine Kapitalgesellschaft

In cases of contribution of assets into a corporation and subsequent sale of the participation by the shareholder within a retention period of seven years, the anti-abuse provision of article 22 paragraph 1 UmwStG is applied. Underlying the effects of the anti-abuse regulation on marginal share prices, the analysis shows no tax induced disadvantage in comparison with conventional law, provided that the present value of tax savings resulting from the increase in depreciation caused by the anti-abuse regulation is high enough and compensated in the purchase price. In terms of transparency and tax-law simplification, rejection of this anti-abuse provision is required.     

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.     

Lust an der Macht – Frauen in Organisationen

Storyline and analysis of the film “The Devil Wears Prada” provide vivid scenes to derive reflections on organisational culture in globalised companies and women in chief positions. Women come into conflict with leading the company successfully, the dependence on efficient – female – staff and the image as a woman. The article illustrates, how influences of the company’s products fashion und fashion market have a normative effect, especially on female staff members. Theories of organisational culture, careers of women and findings of gender research are shown in connection with complex strategies of women in their determination to succeed, to self-realization and the pressure to adapt oneself. This involves reflected perspectives to leave clichés of gender and to reinforce organisational and personal potentials.     

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.     

Warteschlangen-Modelle in der Produktionsplanung – Möglichkeiten und Grenzen

Production Management often tried to apply queueing models to describe the flow of products and parts. These approaches usually apply very simple queueing models. Due to mathematical problems implied by general waiting line models, an adaptation to real life problems fails often. In this paper, some simple models discussed in production management are presented and it is shown why they failed to be generalized. Afterwards, we try to find a way how to model the simple case of flow shop production using generalized queueing models: First decomposition of serial waiting lines and approximation of the system by a sequence of independent stations. Afterwards the approach of recent literature to consider again the entire system simultaneously is sketched, and it is argued that these approaches are restricted as well to small problems     

Reporter in der Organisation – Systemisches Storytelling für Journalisten

This article describes a storytelling method, which combines the craft of journalism with premises of systemic organizational development. It transfers the model of press freedom to the organization. Companies hire reporters to be free to cover the everyday life and culture inside the organization. Part of the method are storytelling-events where the reporters present their investigation to an internal public. The radical independence sets the systemic storytelling apart from other formats of corporate communications. The benefit is reliability. This opens new opportunities for companies to deal with itself and defines new turfs for journalists.     

Einflussfaktoren der Pr��fungshonorare �C Anmerkungen zu den Beitr?gen ?Quasirentenmodell und Honorare f��r Abschlusspr��fungen in Deutschland �C eine empirische Analyse�� und ?Pr��fungshonorare in Deutschland �C Determinanten und Implikationen��

Bigus and Zimmermann and Köhler et al. investigate various determinants of audit fees of companies that are listed on German stock exchanges using multiple linear regression analysis. While Bigus and Zimmermann identify not significant higher audit fees for initial audit engagements than for continuing audit engagements, Köhler et al. detect significant lower audit fees for initial audit engagements than for continuing audit engagements. Although the authors of both studies only investigate the fees for the audit of the German entities of the respective groups of companies, they use determinants from the prior audit fee literature that relate to the audit of the worldwide entities that are included in the groups of companies. In addition to this mismatch of the geographic scope of the variables, the authors use determinants whose influence on audit fees is not explained by theories, that have been rarely used in prior studies, or that have previously been associated with inconsistent results, and that should have been critically questioned. Given the weaknesses of the methodologies used in both studies, the gain in knowledge from their results is questionable.     

Smart Devices in Organisationen – Von Regelungen für die Allgegenwärtigkeit von computergestützter Kommunikation

Mobile communication devices like smart phones are keystones for improving efficiency, compacting and subjectifying work. They dissolve boundaries in multiple ways and influence organization of work alike exhaustion and recreation. Legal regulations are not implemented in organizations or do not fit. Organizations find it difficult even to find rules, because there are many contradictions. Nevertheless, it is for organizations in both competition concerns as issues of workplace health promotion advisable to conduct clarification processes to availability times. Consulting can support negotiation processes.