Verallgemeinerte DEA-Modelle zur Performanceanalyse

Dyckhoff and Allen derived a generalisation of Data Envelopment Analysis (DEA) in order to measure ecological efficiency. This approach distinguishes between inputs and outputs of an activity on the one hand and their impact on the relevant evaluation criteria—referred to as efforts and benefits—on the other hand. Thereby, the current framework of the DEA for analysing the relative performance of productive units is fundamentally extended. The relevance of this framework is not limited to ecological aspects because many essential problems of DEA application can be solved. Against this background, the paper presents a formalisation of the generalised DEA, applies it to the well-known basic DEA models, and concretises these models for linear effort and benefit functions.     

Hierarchische Planung für industrielle Logistikdienstleister

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.     

Wie gehen wissensintensive Dienstleister mit eigenen Wissenslücken um?

With the conducted Delphi study diverse alternatives could be identified which have been used by Consultants in dealing with their own unawareness. Superior strategies, which controlled the adoption of individual steps and oriented the activities in dealing with unawareness, as well as organisational regulations for dealing with unawareness, were noticeable, which could be adopted depending on the subjective perception and assessment of the present unawareness and its relevance and impacts. The detected strategies ranged from the maintenance and use of unawareness to open communication and elimination of unawareness to total ignorance and the hiding of unawareness. Concerning organisational regulations, on the one hand formal regulations and on the other hand informal regulations could be found.     

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”.     

Followers' Personality and the Perception of Transformational Leadership: Further Evidence for the Similarity Hypothesis

Managers and supervisors are thought to affect their followers' attitudes and behaviour. Within leadership research, behaviour of leaders and managers is usually considered as the independent variable whilst followers' reactions are considered the dependent variable. In this study, we reverse this order and investigate the degree to which the evaluation of leadership is a result of followers' perceptions and attributions. In order to corroborate and extend previous experimental research, a field study was conducted to analyse the influence of followers' personality and perceived leader personality on followers' perception of leadership within an organizational setting. The results provide further evidence that followers' personality influences the perception of transformational leadership and commitment to the supervisor. Moreover, the perception of leaders' personality was related to the perception of leadership and commitment to the supervisor. The finding that the perception of supervisors' personality mediates both the relationship between followers' personality and the perception of leadership and commitment provides support for the similarity hypothesis. Results are discussed in the light of feedback and leader development.     

Zur Wirkung von Neukunden-Promotions auf Bestandskunden

Service providers frequently offer better deals to prospective customers than they offer to customers who prolong their contracts. The present paper examines the effectiveness of incentives on new customers and, perhaps even more significantly, assesses negative effects on existing customers. To test the hypothesized effects, a series of two experiments was conducted. Results indicate that promotions that are offered exclusively to prospective customers have a negative effect on existing customers, and that this negative effect is stronger for customers with a short relationship age and for those at the end of their contract life-cycle. The unfairness and inequity perceived by existing customers can be substantially reduced if these customers are offered the opportunity to receive a part of the promotion value, while the promotion??s effectiveness to attract new customers remains unaffected.     

Pensionsverpflichtungen: Ansammlungs- und Gleichverteilungsverfahren und die Prognose von Residualgewinnen

Assuming an infinite forecast horizon, residual earnings valuations provide in theory identical results independent of the accounting methods used. In practice however there is used a detailed planning period, covering a few years, after which simple growth models are applied. How suitable residual earnings are for the use in such a simple growth model, is substantially dependent on the nature of the accounting. Thereby the accounting obtains an impact on the valuation and accordingly on the length of the detailed planning period, necessary for an accurate valuation. In this paper these contexts are analyzed using the example of pension obligations. The amount of the pension obligations and the resulting residual earnings are substantially affected by the distribution method used. Concerning the two most important distribution methods, the projected unit credit and the projected benefit valuation method, it is analyzed in which way these methods respond to changes of the value structure-i. e. a modification of the amount of the pension-and to changes of the quantity structure-i. e. a modification of the number of employees within the pension plan. In particular it is examined which period of time both methods need-after a surprising change of the value or quantity structure-to generate residual earnings, which allow a valuation of the pension obligations with a simple growth model.     

Die Akzeptanz der elektronischen Gesundheitskarte in Deutschland

Against the background of the increasing importance of eHealth, this contribution concentrates on the issue of acceptance regarding the introduction of the electronic health card (English for elektronische Gesundheitskarte, hereinafter referred to as eHC) on the part of the service providing health institutions. After presenting the general issue, the relevance of the subject is described and the eHC is defined. Then the eHC is classified in terms of terminology and afterwards the current state of research of investigations regarding acceptance in the field of eHC is presented and evaluated. Based on both the technology acceptance model and the relevant literature, the important factors influencing the attitude towards and the eventual use of the eHC are conceptualized and integrated in an investigation model. The empirical investigation took place throughout Germany within the scope of an online survey of the health care providers. All in all, 502 questionnaires were reflected in the evaluation of the willingness of acceptance. The empirical results show that regarding the perceived usefulness the performance of the system and a well balanced cost-/benefit-ratio lead to an increasing acceptance of the eHC. Being integrated in the decision process, however, is not relevant for the German physicians. Within the context of the perceived ease of use the compatibility of the system is much less relevant than the controllability or the general usability.