Die Wirkung von Beratern

The theoretical basis behind consultancy does not match its importance to the economy. Although theory building research has been advanced since the 1990s, it still remains fragmentary. The impact of these consulting theories on practice has therefore been limited. This paper provides a contribution to this recent field of research. Based on the Social Systems Theory by Luhmann, a model outlining the impact of consultancy is presented. Three empirical cases outline the usefulness of the presented model in practice.     

Interkulturelles Training

With proceeding internationalization and globalization of society the demands of working life have changed in the last decades. To meet these demands executives and professionals cooperating with foreign partners abroad or in Germany need the central key qualification of intercultural competence. This important key qualification does not evolve automatically from intercultural experiences, but has to be acquired during an extensive learning process, which is mainly organized in intercultural trainings. This text first describes what intercultural competence is and how it is developed. Based on scientific findings on developmental stages of intercultural competence central aspects of intercultural trainings are covered in detail. Objectives and methods of various intercultural training formats are outlined to illustrate the conceptualization and outcomes of learning effective trainings. The text concludes with future developments of intercultural training in the light of expatriates facing increasing demands regarding the quality of their work. Trainee groups will become more culturally heterogeneous, more trainings will be needed that moderate acculturation processes while staying abroad, training contents and methods have to be adapted according to local customs, modern information technology will play a major role, and family members coming along have to be involved in the training process.     

Standardisierungspotentiale lebenszyklusbasierter Modelle des strategischen Kostenmanagements

Tremendous increases in indirect costs can be found in many industries. Consequently, life cycle cost analysis models are getting more important in strategic cost management. However, existing models differ significantly from each other as they have been developed mainly for specific applications. In order to enable a common use of those models, a standardization of these models is required. We examine the potentials of standardizing models for life cycle cost analysis. In a first step, requirements regarding a standard model are derived from literature. As a second step, existing approaches found in literature are compared to the afore derived demands and it is analyzed to what extent they match the standardization requirements. Based on this comparison, we identify and discuss avenues for further research.     

Abschlussprüferhaftung bei unpräzisen Sorgfaltsstandards und Ambiguitätsaversion

The Ellsberg-paradox suggests that individuals are subject to ambiguity aversion. When the standard of due care is not precisely defined, the context of auditor’s liability can be considered as an ambiguity situation. The paper shows that compared to an Expected Utility framework an ambiguity-averse auditor will exert less care with low damage payments but higher care with high damage payments. Hence, it might be advisable to put a liability cap. With strict liability there is no ambiguity situation and thus, there are no distortions from ambiguity aversion.     

Autorität? Führung? Macht?

The topic of education and learning currently being debated with much fervor in the public arena reflects the process of change within postmodern society and its impact on the development of children and adolescents. This discussion grapples with the issue of the authority of parents and teachers as well as their role in the context of family and school. The task of trying out new roles and agreeing on them is of pre-eminent importance, since traditional role models are no longer tenable. In doing so, the relation between hierarchy and discourse is being established anew.     

Eskalierendes Commitment bei Gruppenentscheidungen: Begünstigende Faktoren und Maßnahmen zur Reduktion

Escalating commitment to a course of action that is failing or incurring great costs is at least as prevalent in group decision making as in individual decisions. The first experiment studies factors influencing escalating commitment in groups in the context of social identity and dissonance theory. 36 3-person-groups had to decide about further investigations into a risky urban development project. The amount of investigations as an indicator of escalating commitment depended as well on social identity (strong vs. weak) as on the responsibility for initiating the project (high vs. low). The second study investigated the effectiveness of two interventions aimed at reducing escalating commitment: introduction of an advocatus diaboli and pre-information about psychological insights into escalating commitment. Further, interaction processes correlating with escalation or reduction of commitment are studied.     

Die Anwendung von Introvision zur Verringerung der Belastung durch Tinnitus und Verbesserung der Hörfähigkeit

The following article describes the first empirical study of the effectiveness of Introvision as a pedagogical – psychological intervention for tinnitus. Introvision is based on the theory of subjective imperatives and the theory of mental introference. The intention was to ceace dysfunctional automatical selfregulation- strategies. Studies of the past have shown that dysfunctional selfregulation- strategies are a cause of increased subjective strain of tinnitus. The following pilot study, accomplished within a bigger project was conducted with 13 elder persons suffering from light to moderate tinnitus in a six-week-intervention with Introvision. Comparison to a control group without intervention showed a significant reduction of the tinnitus in the introvision group (STI, p ≤0.022). At the same time the audiometrically measured hearing ability of the Introvisiongroup increased significantly compared to the controlgroup (p≤0.001) while a decrease of the subjective loudness of the tinnitus could be only partially ascertained.     

<Emphasis Type="Italic">„Mönche aus Wien,bitte lüftets eure Geheimnisse</Emphasis>.“ Über die Abweichungen der Beratungspraxis von den Idealtypen der Organisationsberatung

A discrepancy between the explicit theories of organizational consulting and consulting in practice has to be assumed. This paper analyzes the difference between front stage and back stage in organizational consulting. Therefore the idealtyps of organizational consulting are reconstructed and put in contrast with actual consulting behaviour (on the basis of 48 interviews with consultants). As a result three thesis can be stated: Based on the clients’ expectations a divergence between the idealtyps and the consulting practice has been identified, which leads to convergence in the consulting practice (convergence thesis). For systemic consulting (in German: Systemische Organisationsberatung) this divergence is as significant and vast (value transfer thesis) that it doesn’t seem justifiable to take it as an independent approach on organizational consulting (three realtyps thesis).     

Determinanten der Sportaktivität und der Sportart im Lebenslauf

This paper investigates the impact of social class, occupational and family life-course, relocation, age, generation and gender on exercise. Longitudinal, life course-oriented analysis enables identification of the (often diverse) conditions for (re-)uptake and discontinuation of exercise. The paper takes a detailed look at different types of exercise, enabling exploration of the various motivating influences and barriers involved. The database is a retrospective representative survey of the 50 to 70 year old population of Baden-Württemberg, Germany. The results show that higher educational qualifications are associated with higher levels of exercise, whereas manual labor and – among women – childcare are associated with lower levels of exercise. With respect to the impact of education, cultural rather than economic capital seems to be the determining influence. Other factors – (un-)employment, partnership, relocation, age and cohort – tend to have more complex effects on exercise. Though being a member of the workforce reduces the likelihood of starting to exercise, it also reduces the likelihood of dropping out. Though partnership encourages the dissemination of exercise, initiation of a relationship is also associated with a higher incidence of discontinuation. Relocation prompts both initiation and discontinuation of exercise. Surprisingly, up to the over-50 age group, increasing age is associated with an increased prevalence of physical activity, especially among women. The results of analysis of social differences in terms of types of physical activity can be used in health programs to provide scientifically founded recommendations for the promotion of specific types of physical activity for lower educational groups, seniors, and other social groups whose lifestyle tends to be inactive.     

Expatriation: Entsendung ohne Wiederkehr?

The paper follows the process of expatriation from the application until the return from a foreign assignment. Phases of expatriation are shown and interpreted. The investment into intercultural trainings will be related to their benefit. Finally some hypotheses will summarize at the end the mingle of intercultural paradoxes, organizational dilemmas and emotional roller-coaster.Considering group dynamic aspects, sending employees abroad shows some interesting aspects: the interplay of disintegration, integration, reintegration, the loss of affiliation and membership as well as gaining new belongings, and finally and always, the loss of one sole cultural identity. Furthermore group dynamic experiences enable people to cope with emotional and structural uncertainties, staying socially agile in the intercultural situation, where the context of communication and cooperation has yet to be created and developed by the people involved.