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61.
Dr. Uwe N?lte 《Zeitschrift für Betriebswirtschaft》2009,79(11):1229-1257
In this article the characteristics and determinants of the information content of management earnings forecasts of the German DAX and MDAX companies between 2002 and 2005 are analyzed. As proxy for the information content I use the precision of the wording of a forecast. I can show that the forecasts of MDAX companies are more precisely formulated than those of DAX companies. Furthermore forecasts are formulated more precisely, when companies have, (1) a lower percentage of intangible assets, (2) lower market capitalization, (3) lower volatility of earnings and (4) a higher need for external financing. 相似文献
62.
Prof. Dr. Karl Inderfurth Dr. Rainer Kleber 《Zeitschrift für Betriebswirtschaft》2009,79(9):1019-1049
An important task in after sales service is the provision of spare parts for durables. Due to its nature and dependence on earlier sales, the demand for spare parts is inherently dynamic and uncertain requiring for high procurement flexibility. During the product life cycle, inventory management of spare parts is performed efficiently under use of flexibility provided by existing production facilities. This situation completely changes once the OEM ceases production of the parent product. A prime option of procuring spare parts for the End-of-production period is to place a final order for parts when regular production ends. Besides low unit production costs, this option does not contain any flexibility, yielding a high risk of obsolescence of stored parts, and at the same time a high risk of not being able to satisfy all demand during the service period. In order to increase flexibility further options like extra production at higher unit cost or remanufacturing of components taken from used products could be used. After introducing the problem and a basic quantitative model, we evaluate flexibility properties of strategies using different combinations of the above options. In doing so we distinguish between quantity, time, and stock related flexibility. In a comprehensive numerical study it is investigated to which extent flexibility properties of the different strategies can contribute to their economic profitability. 相似文献
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Univ. Prof. Dr. Günther Zäpfel Dr. Julia Mitter 《Zeitschrift für Betriebswirtschaft》2010,80(12):1277-1304
In this paper a planning and control system for logistics service providers (called LPS system) is developed under consideration of their specific flexibility potentials. Due to the complexity of such planning decisions (different planning levels and data quality of these levels as well as time horizons etc.), a multi-stage, hierarchical planning system is proposed which minimizes the relevant costs under consideration of the flexibilities. The advantage of a hierarchical planning concept consists in a limited planning complexity because otherwise data collection and solution development would lead to unsolvable problems in practice. The results of using LPS systems for a real-life case show a significant pay-off for logistics service providers due to the remarkable cost savings by applying a hierarchical planning concept. 相似文献
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Dr. Harald Pühl 《Organisationsberatung, Supervision, Coaching》2012,19(3):335-345
The author describes a position of a supervisor in a clinical institution, which he would have rejected some years ago??to adopt a management role as supervisor and to act mainly in the role of a supervisor. But the recent experiences have shown, that this may be possible and successful. This is illustrated by a case study. 相似文献
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Prof. Dr. Dodo zu Knyphausen-Aufseß Dipl.-Kfm. Claus Vormann 《Zeitschrift für Betriebswirtschaft》2009,79(2):213-234
Growing ventures need to hire new employees and thus enhance their human capital stock. Selecting the right employees is crucial for the firms’ success. This paper looks at the criteria used in the selection process, especially at applicant fit, competencies, and social capital. Using a policy-capturing approach on a sample of managers in the German informationtechnology industry, the paper provides empirical evidence of the relationship between firm age and person-organization fit in the selection process. Furthermore, it demonstrates the interaction between two sets of selection criteria: applicant competencies and applicant fit with the formal job-requirements. 相似文献
70.
Univ.-Ass. Mag.a Ruth Erika Lerchster Mag.a Dr.in Maria Spindler 《Gruppendynamik und Organisationsberatung》2009,40(1):47-68
Information and communication technologies (IT) permeate both the business and the private world. They cause profound changes for companies in terms of structure, leadership, culture, education and the position of individuals within the context of the company. Established structures, decision making habits and methods of communication are being called into question. This means that communication is neither explicitly controllable nor in some cases even specified, but it also should not be viewed as arbitrary. Structures which are treated as contingent require meta-management, reflection and determination. Leaders are forced to act within a constellation of tensions between the reduction and the expansion of complexity as basic functions of structuring. Ideally this type of steering takes place consciously and with a view toward the future, taking into account the increasing complexity and dynamics of the environment and the corporate culture. Empirical studies of our four intervention research projects show that the situation for many companies is sobering. Companies cannot always entirely interpret the rapid development of communication technologies and the consequences it brings with it, nor can they completely make use of its potential advantages. Companies and individuals are forced to think actively within the networked economy. The demand for further education shifts between the company (expertise, employee loyalty) on the one hand and the responsibility of the individual for his or her own development on the other. Agreements are the key to bringing harmony and new solutions to the conflicts among the differing interests of individuals, subsystems and the company as a whole. Considering the complex requirements for companies and management caused by IT, this article shows that reflective observation of intervention research, guided by theory and with a focus on targeted change of management practice, is a process which provides new opportunities for action in both theory and practice. In this process, focusing (systemization) and reflection (enhancement of perspectives) are fundamental keys for dealing with complexity. 相似文献