Prüfungshonorare in Deutschland – Determinanten und Implikationen

The audit fees available since 2005 as a consequence of the Bilanzrechtsreformgesetz (commercial code reform act) show an extremely high supplier concentration on the German audit market of publicly listed companies. This justifies the assumption of audit fees above perfect market equilibrium prices. However, the complete collection and multivariate regression analysis of all relevant audit fee and client data document a 24 % decrease in audit fees in 2005 and an average 15 % decrease in the two subsequent years due to auditor changes. This can be interpreted as an indicator for price competition. In addition, the audit fee data shows that the audit fee decreases are only partially compensated by subsequent increases. As a consequence, there is no evidence for lowballing at present. Further time series are necessary to show if the current trend is sustainable.     

Preis-Promotion-Framing – Ein Überblick zum Stand der Forschung

This article reviews published literature and provides an overview on present empirical evidence about the framing of price promotions. Concerning explicit price reductions (discounts, coupons, rebates), the effects of advertised reference prices and different frames of price discounts (relative versus absolute price discount, objective versus tensile price claims) on consumers’ reactions are discussed. Furthermore, the article examines empirical results on implicit price reductions (volume packs, free extra products) as well as on sale signs and restrictions (e.g. purchase limits, time limits) as popular ways of framing a deal. The key findings point out that framing a price promotion in different ways can affect consumers’ perceptions and evaluations of the deal. Based on the reviewed literature, the concluding section provides managerial implications and an agenda for further research.     

Preis und Qualität als Dimensionen von Kompromissoptionen

This article deals with the question of how consumers cope with decision situations in which a compromise product exists. We examine how the compromise product's position influences choice probabilities. The products we test differ in price and overall quality rating. We present theories, which provide hypotheses on the influence of such types of compromise products and we conduct a new experiment to gain insights into the effects of a compromise product on choice probabilities. The results of the study show that even compromise products with a poor quality/price relation are frequently chosen. The loss in choice probability of the existing products depends on the price category the products belong to.     

Wertschöpfungspotenziale und strategische Implikationen einer Öffnung von Informationsressourcen – Phänomenologie und ein Bezugsrahmen

For some years, companies have successfully harnessed the value-creation potential of external resources by opening up their information resources, thus increasing considerably the value of their own resources. Corresponding phenomena, however, cannot be explained by common resource-based approaches. By providing a structure, our article contributes to a deeper understanding of this issue. We develop a framework, grounded in the Resource-Based View, that differentiates phenomena of opening up information resources between two dimensions: (1) access and (2) control. Our analysis motivates an extended view of information resources management that also accounts for enterprise-external resources. We conceptualize this view as the “management of information spheres,” highlighting the need for further research in the field of value creation related to external resources.     

Humankapitalbewertung bei der BASF Coatings AG – Eine anwendungsorientierte Modifizierung und Operationalisierung der Saarbrücker Formel mit dem Schwerpunkt der Wissensbewertung

The present paper describes the concrete application of an integrated Human capital measurement at BASF Coatings AG. For this purpose the Saarbrücker Formula has been broaden by factors that are of practical relevance. The resulting necessary adjustments in terms of definitions, delimitations and calculation logics of the Saarbrücker Formula lead to the extension and development of the approach. The so generated extended formula enables other companies to evaluate their human capital in a sensible way and to derive personnel-politically measures and therefore to overcome the gap between theory and praxis.     

Projection Measures And Estimation Variances Of Intensities

The paper investigates random processes of geometrical objects in Euclidean spaces. General properties of the measure of total projections are derived by means of Palm distribution. Explicit formulas for variances of the projection measure are obtained for Poisson point processes of compact sets.

Intensity estimators of fibre (surface) processes are then studied by means of projection measures. Classification of direct and indirect probes is introduced. The indirect sampling design of vertical sections and projections is generalized and its statistical properties derived.     

Job satisfaction and mental health of temporary agency workers in Europe: a systematic review and research agenda

ABSTRACT

The current systematic literature review aimed to analyse the associations between temporary agency work (TAW), job satisfaction, and mental health in Europe, as well as to outline a future research agenda. Twenty-eight scientific articles were identified by searching different data bases (i.e. PSYNDEX, PsycINFO, PubMed, and Web of Science) for the time span from January 2000 to December 2016. Our review reveals first that TAW is not consistently negatively related to job satisfaction. However, job insecurity and working conditions are important mediators in the relation of TAW and lowered job satisfaction. Second, TAW is not consistently related to all investigated types of mental health impairments. However, when focusing on specific outcomes and comparing temporary agency workers to permanent employees, we still find consistent evidence regarding higher levels of depression and fatigue among temporary agency workers. Inconsistent associations between TAW, job satisfaction and mental health can partly be attributed to unfavourable methodological aspects of the included primary studies. To address these aspects, future research should consider applying a standard measurement of TAW, including a minimum of meaningful confounding variables, improving the operationalisation of outcome variables and the study design.