Coaching bei Konflikten in der ?ffentlichen Verwaltung

This paper discusses conflicts in teams working in the public administration. It starts with a definition of conflicts and the discussion of special terms and conditions, which determine conflicts within the public administration. As such conditions, the shortage of resources, the high degree of specialisation of the employees and the low degree of fluctuation are examined. Finally, a case study is described.     

Sozialkapital als theoretische Fundierung relationaler Forschungsans?tze

The concept of social capital has recently emerged as a paradigm in social sciences. It builds on the assumption that network embeddedness can be a source of advantage for both individuals as well as corporate actors. Originating in sociology, social capital has also found its way into management studies. The aim of this paper is to introduce the different concepts of social capital, to describe and to evaluate the state-of-the-art of applications in business research, and to develop a conceptual framework for an integrated theory of social capital. As a result, a significant contribution of social capital theory and related empirical studies in the field of business research can be observed. Nevertheless, further research is needed to develop a theory which connects the different concepts of social capital. Moreover, a closer link between relational and attribute-based explanations is required.     

Enteignende Besteuerung durch steuerfreie Eink��nfte? �C Paradoxe Wirkungen des Progressionsvorbehalts aus theoretischer und empirischer Sicht

This paper analyzes the progression reservation (Progressionsvorbehalt) theoretically and empirically. At the beginning the historical development of the progression reservation is presented. Thereafter requirements on a systematic tax scale are defined and applied to the progression reservation. It turns out that the negative progression reservation does not meet these requirements, because marginal tax rates can occur over 100%. Moreover distortions are observed within a large range of the tax base. After this the paper presents a micro simulation on basis of individual tax statistics data from the Federal Statistical Office. As a result of this the theoretically analyzed distortions can also be found in reality.     

Empowerment fördern,neue Firmenkultur etablieren,Nachhaltigkeit sichern

In contrast to many other change processes that are often led by a defined process architecture with clear targets and a strategic framework that mainly addresses company leaders, this systemic approach within a medium-sized company fostered high participation and an organically growing change management. Focusing on the empowerment of employees from the start serves two parallel objectives: the development of a new organization and the transfer of the experience from the existing organization. In the following example, this dialectic challenge is targeted by an iterative process. The organic intertwining of operative and change specific tasks enables a participative target frame that step by step includes and fuels a new culture, modern leadership principles, and contribution.     

Erosion handelsrechtlicher GoB durch das Bilanzrechtsmodernisierungsgesetz

The Accounting Law Modernization Act (BilMoG) aims at harmonizing two basic attitudes that are irreconcilable in the first place: On the one hand the local German GAAP, which are driven by creditor protection, the principle of prudence as well as objective limitations; on the other hand international accounting standards (IFRS), which focus on information tasks. The option to capitalise certain intangible fixed assets that have not been acquired from a third party, leads to a de-objectification of the balance sheet that has to be rejected as being too hazardous. Furthermore, the introduction of fair-value accounting for financial instruments acquired for trading purposes has to be rejected due to a breach of the realisation principle. The primary legal purpose of the balance sheet, the prudent determination of distributable profits on the basis of turnover, would be jeopardized. The desire for information on investment in intangible assets as well as the (alleged) increase in value of financial instruments should rather be displayed in the notes to the financial statements.     

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.     

Regionales Clustering im Aussch��ttungsverhalten von Sparkassen

A significant part of German savings banks does not pay out dividends when they are legally possible. Previous studies show that the conservative payout policy is related to the capitalization and the size of a savings bank and the financial standing of its local authority. This study reports evidence for a regional clustering in addition to the known economic determinants. Our result suggests that savings banks are more prone to paying dividends when the neighboring banks do the same. We hypothesize this clustering to be caused by a multi-stage principal agent relationship in German savings banks. One consequence of this structure is that the representatives of the local authority in the savings bank??s governing board will typically advocate higher dividends than the management. However, they cannot bring to bear their dividend recommendation because they have an information disadvantage with respect to the bank??s management. In such a situation, it is but natural to use the payout policy of neighboring savings banks as a reference point. We propose a test of this hypothesis based on data for all German savings banks in 2005 and 2006. In Probit and (modified) Tobit regressions, our distance measure turns out to be by far the most important determinant of the probability and size of dividend payouts.