Forschungsziele der Betriebswirtschaftlichen Steuerlehre in der Kritik

In this article the understanding of the scientific functions of business taxation represented by Jochen Hundsdoerfer, Dirk Kiesewetter and Caren Sureth is critically analyzed. It is argued that hypotheses on the influence of taxes on decisions, as far as they are based on neoclassical models, are not applicable to explain the actions of tax payers. These arguments at the same time object the realization of a neutral tax system. They further contradict the realization of a tax system, which is supposed to have an impact or which avoids taxes to have an effect on decisions, provided that the criticized hypotheses are used as a basis. Fiscal law standards should rather fulfil the principle of equability of taxation. It is supposed that such fiscal law standards have an effect on decisions of tax payers, which are contradictory to the aim of an equable taxation. Therefore hypotheses from scientific experience of the actual effect of taxes on decisions must be taken into account. Hence the object of this analysis is to investigate the real influence of taxes on decisions detached from neo-classical models.     

Die Kultur der Macht. Die Macht der Kultur

Acting in organizations is characterized by strategies of “Bemächtigung” (repression) just as “Ermächtigung” (empowerment): Everyone tries to push through its individual interests, legitimate or not. Thereby in every organization specific rules of game and stiles of play are developed. Altogether these rules constitute the specific organizational culture. In unfair games, strategies of repression are dominant. In fair games, all players try to realize over and over again a just balance of legitimate interests of all stakeholders. Supervision aims to strengthen “Spielmächtigkeit” (ability of play and game) so that its addressees are able to change unfair games into fair games. The know-how for this is here called “technology of empowerment”.     

Der Stand der Coachingforschung: Kernergebnisse der vorliegenden Metaanalysen

The present article provides a quantitative overview of the state of coaching research. It first provides an insight into the status quo of the academic publishing landscape. Afterwards, results of the four meta-analyes that have been published on coaching research up to now are summarized. First, results on the efficacy of coaching or coaching outcomes are presented. Findings for different outcome measures as well as different study designs are reported. Next, results on predictors of coaching success are presented. They include specific features of the coaching process and setting, the coach-coachee-relationship as well as characteristics of coaches and coachees. The article closes with a summary and an assessment of the state of coaching research.     

Die Professionalisierung der Organisationsberatung und die Rolle der Wissenschaft

This article deals with the contribution of scientific knowledge and methods for the ongoing professionalization of organizational consulting. There is a need for a unique selling point as well as for a proof of efficacy. That can be achieved by generating own knowledge, exclusive key competencies and a code of ethics. Science can make valuable contribution at this point. The various options and there shortcomings are discussed.     

Die Abgeltungsteuer auf Kursgewinne und der Steuerstundungseffekt in der Unternehmensbewertung

In Germany capital gains have to be taxed independently of the holding period, according to the withholding tax regulations. Nevertheless, investors can initially avoid taxation by not realizing capital gains. Then, taxes are postponed into the future. Thereby investors can make use of an interest-free tax loan (tax deferral). Equally beneficial would be the immediate realization of negative capital gains, if this leads to reduced taxes by balancing these losses against other gains. The potential use of interest-free tax loans leads to the necessity of making assumptions on the investors?? strategy with respect to liquidation when it comes to business valuation based on discounting future after-tax payments towards investors (DCF-methods). It will be shown how much firm value depends on these assumptions by taking alternative, inflexible and flexible strategies of investors into account. Our considerations generate a lower and an upper bound for the firm value, and easier to calculate medium values. The calculations are illustrated by a numerical example which is also the subject of a comparative static analysis.     

Tagungsbericht der Veranstalter

Tagungsbericht

Tagungsbericht der Veranstalter     

Thomas Diener: Essenz der Arbeit. Die Alchemie der Berufsnavigation

Ohne Zusammenfassung     

Systematisierung der Erfolgsfaktoren von Wissensmanagement auf Basis der bisherigen empirischen Forschung

Zusammenfassung  Der vorliegende Beitrag leitet aus einer umfassenden Bestandsaufnahme der empirischen Forschung zum Wissensmanagement einen Bezugsrahmen der Erfolgsfaktoren ab. Ziel ist die Zuordnung der identifizierten Erfolgsfaktoren zu übergeordneten Aggregationsniveaus (Untersuchungsfelder, Kategorien und Dimensionen) und damit die Reduzierung von Komplexit?t und Systematisierung der bisherigen Befunde. Weiterhin sollen aus den Ergebnissen der vorliegenden Analyse Implikationen für die weitere Forschung im Wissensmanagement abgeleitet werden. Als Ergebnis resultiert ein Modell, welches die Inhalte als auch die hypothetischen Beziehungen zwischen den identifizierten Aggregationsebenen veranschaulicht. Er bildet damit Grundlage für eine weitere Analyse der Erfolgsfaktoren, ihrer Auspr?gungen und Interdependenzen. Aus der Heterogenit?t der Studien konnten weitere Implikationen für die theoretische Wissensmanagement-Forschung abgeleitet werden.

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Knowledge management factors of success: A review of empirical findings and a model for future research

Summary  This paper derives a framework of key success-factors from an in-depth review of empirical research in knowledge management. Our first objective was to reduce the complexity of previous findings in the field of knowledge management by developing a model-structure that focuses on the interdependencies of the identified variables and to develop a framework that would allow for further research. We thus iteratively aggregated the identified factors of success to superior fields of analysis (named research fields, categories and dimensions). Our second objective was to extract from the analysis further implications for future research. The derived hypothetical framework maps the identified levels of aggregation and its describing factors, as well as the hypothetical interdependencies among them. Therefore this framework not only structures the findings, but also provides a basis for further analysis that aims at sound confirmation of the knowledge management factors of success, their characteristics and interdependencies. The observed heterogeneity of existing research points towards further research implications for knowledge management theory.

Forschungsschwerpunkte: Mergers & Acquisitions, Projektmanagement, Wissensmanagement     

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 Zukunft der Coachingforschung

The article presents a brief summary of the current state of research findings regarding both effectiveness (outcome) and factors contributing to the outcome (process) of coaching. The findings are presented along the dimensions outlined in Greif??s (2008) ??structural model of coaching effects?? as well as Kirkpatrick??s (1994) four-level evaluation taxonomy. The current state of research is critically analyzed and challenges for future research are outlined. It is suggested that coaching research needs to draw on both psychotherapy research and training evaluation in order to do justice to the process nature of coaching and its embeddedness in the organizational context. Promising research scenarios, namely the collaboration between academic research groups and professional coaching associations, and selected research approaches are described.     

Die Bedeutung der Zinsschranke

The German Corporate Tax Reform Act of 2008 requires an adjustment of classic valuation concepts because it limits interest deduction from taxable income depending on the operating performance of the company. By using time- and state-contingent discount rates in a risk-neutral valuation with predetermined debt levels, a theoretically sound valuation result is obtained. However, a modified APV-concept which assumes deterministic debt over the planning horizon and constant leverage in the terminal value phase also yields consistent valuation results when two types of tax shields with different levels of risk are distinguished.     

Negative Effekte von Coaching und ihre Ursachen aus der Perspektive der Organisation

Negative effects of business-coaching and their causes have been barely addressed in research so far. In this qualitative pilot-study the perspective of organisations is being addressed for the first time. The most frequently stated negative effects were a too strong development of clients in the perception of the interviewees, a termination of the job by clients, a lack of sustainability of the results and an insufficient return on investment. As influencing factors e.?g. the attitude of the organisation towards coaching, imprecise clarification of coaching assignments, lack of motivation of the client or the working methods of coaches were reported.     

Wertorientierte Simulation zur Unterst��tzung der logistischen Prozessgestaltung bei der Stahlherstellung

In this contribution we propose a novel approach for the simulation-based design of steel manufacturing systems. We name it Value-oriented Simulation. It combines Riebel??s Generic Direct Costing with Discrete-Event Simulation. The two models are coupled by the quantity structure, which incorporates consumption functions for a technically founded calculation of energy consumption behavior. The approach is compared with a classical Discrete-Event Simulation and a Cost Simulation in a real-world setting of a German steel manufacturer. The results show that the approaches lead to different and conflicting evaluations of the logistics processes. Value-oriented Simulation provides a more accurate and technically founded decision-support. Furthermore, it reveals the benefits that a value-oriented control of logistics processes can generate in a real-world setting. All in all, Value-oriented Simulation constitutes an important methodical development for the design of steel manufacturing systems.     

Macht in der Organisationsberatung

Power in organization counseling. A qualitative study in a hospital in East Germany Power is a main topic of this analysis of a consulting process in an East German hospital: How power is appearing within organizational consulting? What is the power the client has, and the consultants have? And what is the interrelation between power and the resistance to change? In recourse to the theory of micropolitics, power is understood as the combination of rules and distribution of resources within an organization. The consulting process itself is interpreted as the consultant’s introduction to the ongoing game the organization is playing. The qualitative case study of the consulting process in an East German hospital clearly shows, how ineffective interventions remain, if the consultants fail to recognize and take into consideration the valid combination of rules and distribution of resources. In the presented case this combination is based on the peculiar history of East Germany. It was only after the project had failed that the consultants realized that they had been practiced upon.