Management consultancy’s role in delivering lasting [triple bottom line] benefits

Abstract

Management consultants have become ubiquitous in helping improve organizational performance. This paper presents an investigation of the impact of their interventions on organizational sustainability and growth through the performance improvement work carried out for and with their clients. The paper presents the findings of a questionnaire survey of 440 respondents from 206 countries; 197 of respondents were Small and Medium Sized Enterprises (SMEs) and 243 from large organizations. There is a particular focus on knowledge transfer in terms of urgency and impact of the work with regard to the extent to which consulting interventions in SMEs, as well as large multinational corporations, embed long-term sustainability practices.     

Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation,intragroup debt,and leases

The European Commission has been supporting a transition from a system of separate accounting to formula apportionment. After its 2011 draft directive was rejected by the Council, the Commission presented two new draft directives in October 2016, one stipulating rules for a common tax base and another the terms for consolidation and apportionment. The aspired system of unitary taxation is considered more resistant to profit shifting and assumed to reduce compliance costs. However, there are also doubts about the extent, to which such a system will eradicate tax-planning activities of MNEs. Other concerns have arisen about the practical issue of enforcing uniform rules for asset valuation throughout the member states. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine to what extent formula apportionment mitigates the efficiency of typical profit-shifting strategies. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. We also take into account a possible leeway for inconsistent valuation. Our results show that instead of eliminating tax planning strategies, the proposed system might simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites for new forms of tax planning. It is therefore essential to give credit to these new kinds of tax incentives when implementing a system of unitary taxation.     

Gesellschafterausstieg in großen Familienunternehmen

Zusammenfassung  Dieser Beitrag befasst sich mit dem Ausstieg von Gesellschaftern aus Familienunternehmen als bedeutendes Corporate Governance-Problem. Im Mittelpunkt steht die Untersuchung der Wirkung von Ausstiegsmotiven, Rahmenbedingungen sowie Ausstiegsbarrieren auf die Belastung von Unternehmen und Familie durch den Gesellschafterausstieg. Eine explorative empirische Untersuchung von 55 gro?en deutschen Familienunternehmen liefert Ans?tze für eine Organisationstheorie des Familienunternehmens und für praktische Empfehlungen bei der Gestaltung von Satzung und Ausstiegsverhandlung.

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Summary  This article deals with the exit of shareholders in family owned businesses as an important corporate governance problem. We mainly analyse the effect of exit motivations, exit conditions, and barriers to exit on the exit’s burden for the company and the family. An explorative empirical study of 55 large German family owned businesses comes up with ideas for an organization theory of family owned businesses as well as some practical recommendations for statutes and exit negotiations.

     

Learning from extremism in the history of mental health. The example of multiple personality disorder

This article reviews some of the history of the cultural forces that shaped the diagnosis of multiple personality disorder/dissociative identity disorder and the subsequent abuses that occurred at the time of its popularization. Some of the implications that can be drawn from these kinds of historical excesses in the field of mental health will be discussed. The article concludes by underscoring the ethical obligation inherent in maintaining healthy professional skepticism toward ideas driven by ideology and fad, rather than scientific empiricism.     

A follow-up study of posttraumatic stress disorder, anxiety, and depression in Australian victims of domestic violence

Although posttraumatic stress disorder (PTSD), anxiety, and depression are acknowledged consequences of domestic violence, little information is available on the course of recovery over time and factors that may mediate positive outcome. Fifty-nine women were assessed for the presence of PTSD and levels of anxiety and depression at time of shelter residence and again one year later. Results at follow-up indicated a significant reduction in the incidence of PTSD, although a substantial number of women continued to report a range of posttrauma symptoms. There were also significant reductions in the levels of anxiety and depression over the 12-month period. Findings indicated the particular importance of safety and the presence of social support as prerequisites for recovery.     

Column generation with free replicability in DEA

The evaluation of efficiency scores in data envelopment analysis is based on the construction of artificial decision making units subject to some assumptions, usually requiring convexity of the production possibility set. This demands divisibility in input and output, which is not always possible. The so-called free replicability model, proposed by Henry Tulkens, permits input and output to enter in only discrete amounts. The model is of a mixed integer programming type, for which the number of variables, here corresponding to the decision making units, may be critical in order to reach an optimal solution.     

Estimating Consumer Exposure to PFOS and PFOA

Perfluorinated compounds have been used for more than 50 years as process aids, surfactants, and for surface protection. This study is a comprehensive assessment of consumer exposure to perfluorooctane sulfonate (PFOS) and perfluorooctanoic acid (PFOA) from a variety of environmental and product-related sources. To identify relevant pathways leading to consumer exposure to PFOS and PFOA a scenario-based approach has been applied. Scenarios represent realistic situations where age- and gender-specific exposure occurs in the everyday life of consumers. We find that North American and European consumers are likely to experience ubiquitous and long-term uptake doses of PFOS and PFOA in the range of 3 to 220 ng per kg body weight per day (ng/kg_bw/day) and 1 to 130 ng/kg_bw/day, respectively. The greatest portion of the chronic exposure to PFOS and PFOA is likely to result from the intake of contaminated foods, including drinking water. Consumer products cause a minor portion of the consumer exposure to PFOS and PFOA. Of these, it is mainly impregnation sprays, treated carpets in homes, and coated food contact materials that may lead to consumer exposure to PFOS and PFOA. Children tend to experience higher total uptake doses (on a body weight basis) than teenagers and adults because of higher relative uptake via food consumption and hand-to-mouth transfer of chemical from treated carpets and ingestion of dust. The uptake estimates based on scenarios are within the range of values derived from blood serum data by applying a one-compartment pharmacokinetic model.     

Emotions and the optimality of uneven tournaments

Standard results from tournament theory show that an employer should avoid organizing uneven tournaments in which workers are characterized by different cost functions. In this paper, we introduce a concept of emotions that workers have when comparing their own performance with the performances of their co-workers. We can show that under emotional workers the employer may prefer uneven tournaments to even ones. In that case, the employer benefits from both positive and negative emotions. Moreover, the behavior of emotional workers fits well with experimental findings on uneven tournaments where players choose excessive effort levels.     

Sektion Soziologie und Ökologie

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