Die Unternehmung最新文献

{"title":"Call for Papers 3/2022","authors":"F. Bieberstein","doi":"10.5771/0042-059x-2019-2-185","DOIUrl":"https://doi.org/10.5771/0042-059x-2019-2-185","url":null,"abstract":"Experimental studies are a useful tool to derive causal insights into effective strategies in the domain of sustainability. Experimental methods in management science have sparked in the recent decades and are now an established tool to gain knowledge. In this special issue, we seek to deliver more causal insights into corporations’ and other organizations’ role in sustainability by presenting experimental evidence using various methodologies (laboratory and field experiments, lab-in-the-field studies, predictions of real-world behavior using laboratory studies, etc.). The issue is open to contributions from all areas of business administration, as well as from technical and social science research fields, in particular behavioral scientific research and research at the interplay of technology and behavior. Suitable contributions from practitioners are also most welcome. Conditional on sufficient statistical power, submissions of null results are also invited.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117130769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Why Fairness Opinions? Theoretical foundation and clinical study in Switzerland","authors":"Frank Borowicz","doi":"10.5771/0042-059x-2023-1-67","DOIUrl":"https://doi.org/10.5771/0042-059x-2023-1-67","url":null,"abstract":"Fairness opinions are third-party opinions on the financial fairness of transactions for shareholders. They are primarily commissioned by management bodies of targets especially in the case of public takeover bids. The main objectives of this commissioning are said to be better information provision, independent certification, and documentation of the basis for management decisions and safeguarding. However, an empirical verification of these anecdotally mentioned objectives has not been performed so far. On the basis of a detailed, clinical study of 44 Swiss fairness opinions from the period 2010 to 2020, these objectives are reviewed. It is shown that many arguments speak against the hypotheses of information provision and certification, but that these are very much in line with the hypothesis of formal documentation and safeguarding of the boards of management.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126629574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Zum Inhalt","authors":"Stadt Waren, Heilbad","doi":"10.5771/0042-059x-2021-2-122","DOIUrl":"https://doi.org/10.5771/0042-059x-2021-2-122","url":null,"abstract":"Amtliches Mitteilungsblatt der Stadt Waren (Müritz) mit Ortsteilen Mit Mecklenburger Sauerfleisch und einem Mecklenburger Weißkohleintopf überzeugte das Team der Stadt Waren (Müritz) die Jury in Suwałki. Wer das Sauerfleisch im Warener Ratskeller kennt, versteht die Entscheidung der Jury. Dank der umfangreichen Vorbereitungen konnten die geforderten Juryund Gästeportionen am Sonntag auf dem Festival präsentiert werden. Ein großes Dankeschön an Wolfgang und Fabian Kerber sowie an das Team im Ratskeller. Die geheime Zutat allerdings war Detlef Kreuzberger. Der pensionierte Koch wurde kurzfristig eingebunden und sorgte vor Ort für die notwendigen Beilagen und zauberte aus den vorgeschriebenen Zutaten den bereits erwähnten Weißkohleintopf und einen RoteBeete-Salat der Spitzenklasse. Ein weiterer Baustein zum Erfolg war die Einbindung regionaler Produkte in die Präsentation. Mit Brot aus den Mecklenburger Backstuben und dem beliebten Müritzer Käse darauf, angerichtet mit einer Sanddorn-Marmelade, wurde zusätzlich gepunktet. Danke allerdings auch an die Stadt Suwałki. Zwei Schülerinnen der dortigen Gastronomieschule unterstützten Kreuzi bei der Arbeit und zerlegten nach Anweisung das Gemüse, bauten die Käsehappen, halfen bei der Ausgabe der Portionen an die zahlreichen Gäste und natürlich beim Aufräumen. Knapp 1000 km trennen Waren (Müritz) von Suwałki. Doch der lange Weg lohnt sich allemal. Kontakte gibt es mittlerweile zwischen zwei Schulen, zwischen Künstlern und Kulturschaffenden. Besonders intensiv sind die Kontakte im Sport. Regelmäßig werden Boxerteams eingeladen, an regionalen Wettbewerben teilzunehmen. Auch der Müritzlauf ist ein fester Termin im Veranstaltungskalender der Läufer aus Suwałki. Vielleicht auch vom Müritz-Lauf inspiriert, gibt es seit einigen Jahren auch den RESO-Stadtlauf in Suwałki. Auch daran nehmen Läufer aus Waren (Müritz) teil. Die Zusammenarbeit ist vielfältig und intensiv. Im kommenden Jahr werden wir gemeinsam das 20jährige Bestehen der Städtepartnerschaft feiern. Im Mai sind Veranstaltungen in Waren (Müritz) geplant und im September wollen wir gerne wieder am Kulinarischen Festival teilnehmen und in Suwałki das Jubiläumsjahr feiern. Erfolgreiche Teilnahme am Kulinarischen Festival „Nachbarn zu Tisch“ im polnischen Suwałki onderbeilage llenmarkt M-V","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"189 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114838345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of M&As on High-Performer Turnover","authors":"Andreas R. Schmid, Heidi E. Bodenmann, Fabio Arena","doi":"10.5771/0042-059x-2023-2-202","DOIUrl":"https://doi.org/10.5771/0042-059x-2023-2-202","url":null,"abstract":"This study investigates the question whether high performers are less likely to quit a family firm in the post-merger phase than if they were in non-family firms. We use Mobley’s (1977) Model of Employee Turnover as a cognitive framework and job embeddedness literature to examine how the distinguishing characteristics of family firms affect the distinctive stages of the high-performer turnover process. Using data from the Swiss CRANET survey 2014, with a sample of 245 family- and non-family firms in Switzerland, we find that M&A shocks lead to higher high-performer turnover, and that family firms show a lower level of high-performer turnover after an M&A than non-family firms. Our findings indicate that specific family business characteristics may buffer the detrimental impact of M&As on high-performer turnover.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124267013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Water sustainability in the brewing industry: a stakeholder based approach","authors":"J. Morris","doi":"10.5771/0042-059x-2020-3-245","DOIUrl":"https://doi.org/10.5771/0042-059x-2020-3-245","url":null,"abstract":"This research explores the experiences of companies operating in the brewing industry, a water intensive industry, and in particular the responses to stakeholder pressures which drive actions towards social and environmental responsibility. This paper examines the stakeholder pressures facing brewing companies at a multi-national level, which are compared and contrasted to those felt at a regional and local level across the United Kingdom. The findings reveal that typical pro-environmentally responsible behaviour relating to water is focused around water consumption and the cleaning and sterilisation of equipment but there are increasing regulatory pressures as well as emerging economic and environmental opportunities which are driving a more holistic approach to stakeholder engagement. The findings from a study of 10 brewing firms in the UK and 5 multi-national firms demonstrates the stakeholder pressures and organisational incentives which shape sustainability activity and the development of resource capacities at an industrial level, as well as the drivers for firm-level response to water threats.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114937750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does AI bring value to firms? Value relevance of AI disclosures","authors":"T. Wang, Ju-Chun Yen","doi":"10.5771/0042-059x-2023-2-134","DOIUrl":"https://doi.org/10.5771/0042-059x-2023-2-134","url":null,"abstract":"This study examines the value relevance of a firm’s artificial intelligence (AI) implementation and its awareness of the related risks. We proxy a firm’s AI implementation by AI-related disclosures and risk factors in 10-K filings to the U.S. Securities and Exchange Commission. Our results show that AI implementation disclosures in 10-K filings are more value relevant than those without AI disclosures. We also find that the disclosed AI-related risk factors are value relevant, suggesting that investors positively value a firm’s AI risk awareness. By further classifying AI risk factors by a topical analysis of the latent Dirichlet allocation, we find that investors value AI-related risk factor disclosures more regarding security and data privacy. Finally, we find that when a firm has better board- or executive-level IT governance, investors place greater value on AI-related risk factor disclosures regarding business operations.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115309929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Robo Advisory Customer Groups: Who Requires Advice?The authors wish to thank Anselm Hüwe, Andreas Pfingsten (the editor), and an anonymous reviewer for their comments, suggestions, and valuable feedback.","authors":"Justus Blaschke, J. Kriebel","doi":"10.5771/0042-059x-2021-3-397","DOIUrl":"https://doi.org/10.5771/0042-059x-2021-3-397","url":null,"abstract":"Prior literature has often investigated how robo advisors can broaden their customer base. This study is based on the observation that some customers value the risk elicitation of robo advisors (guidance customers), whereas others value other aspects such as the simplicity and convenience of these services. Based on empirical robo advisory data, we build machine learning models to identify guidance customers. The models make predictions based on the financial knowledge of customers to a large extent. The age of a customer, the amount invested, income, and available assets are further important determinants.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128520904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Do non-profit organisations offer better places to work? A longitudinal analysis of cross-sectoral staff mobility","authors":"Remo Aeschbacher, Markus Gmür","doi":"10.5771/0042-059X-2019-2-109","DOIUrl":"https://doi.org/10.5771/0042-059X-2019-2-109","url":null,"abstract":"Es ist eine weitverbreitete Ansicht, dass Nonprofit-Organisationen aufgrund ihrer ausgeprägten Zweck- und Werteorientierung Arbeitsbedingungen bieten, die überdurchschnittlich motivierend sind. Repräsentative empirische Belege auf Basis direkter Vergleiche liegen dazu allerdings bislang kaum vor. Diese Lücke versucht die vorliegende Studie auf der Grundlage von Längsschnittdaten zu schliessen. Ausgehend von der Selbstbestimmungstheorie und dem Konzept der Public Service Motivation wird untersucht, inwiefern sich die Wahrnehmung der Arbeitsbedingungen für Nonprofit-Organisationen von derjenigen in privat erwerbswirtschaftlichen oder öffentlich-rechtlichen Organisationen unterscheidet. Arbeitnehmerdaten des Schweizer Haushaltspanels zeigen, dass die Arbeit in Nonprofit-Organisationen sich insbesondere in Bezug auf Aspekte der selbstbestimmten Arbeit abhebt. So beschreiben Arbeitnehmende im Nonprofit-Sektor ihre Arbeitsaufgaben als interessanter berichten eine höhere Arbeitszufriedenheit als ihre Kolleginnen und Kollegen im Wirtschafts- oder Verwaltungssektor. Die meisten Sektoreffekte zeigen sich auch im Längsschnitt, wenn Individuen den Arbeitssektor wechseln. Schliesslich zeigt der Vergleich verschiedener Arten von Sektorwechseln, dass Wechsel zwischen den Sektoren bezüglich der Verbesserung in den analysierten Variablen der Arbeitsplatzqualität effektiver sind als Wechsel innerhalb der Sektoren.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117233222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fahrlässigkeit – ein weisser Fleck in der Unternehmensethik","authors":"Hede Helfrich, E. Hölter","doi":"10.5771/0042-059x-2022-1-106","DOIUrl":"https://doi.org/10.5771/0042-059x-2022-1-106","url":null,"abstract":"Ein Grossteil unangemessenen ethischen Verhaltens in Unternehmen kommt durch ein Fehlverhalten zustande, dessen ethische Fragwürdigkeit entweder gar nicht oder nur unzureichend im Bewusstsein der Akteure repräsentiert ist. Ein solches Fehlverhalten kann aus unternehmensethischer Sicht als ‚Fahrlässigkeit‘ bezeichnet werden. Durch die Verknüpfung mit dem Fehlerbegriff der Human-Factors-Forschung erfährt der Begriff der ‚Fahrlässigkeit‘ eine Erweiterung gegenüber der juristischen Sicht, indem sich die Betrachtungsweise von der Vermeidung von Schuld auf die Übernahme unternehmensethischer Verantwortlichkeit verlagert. Fehlende Verantwortlichkeit manifestiert sich in ‚Irrtümern‘, die fahrlässiges Verhalten kennzeichnen. Im vorliegenden Beitrag werden die Irrtümer beschrieben und in ein Prozessmodell ethischen Entscheidungshandelns eingeordnet.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131412107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Navigating the Challenges of Ecosystem Emergence","authors":"Joachim Stonig, Günter Müller-Stewens","doi":"10.5771/0042-059x-2019-4-288","DOIUrl":"https://doi.org/10.5771/0042-059x-2019-4-288","url":null,"abstract":"Business ecosystems are currently transforming many established sectors. Understanding how ecosystems emerge and influence strategic outcomes is thus an important concern for academics and managers of incumbent firms alike. Ecosystems result from configuration processes where an ecosystem leader aligns multiple independent but complementary organizations to offer an integrated solution to meet a specific and often complex customer need. In this review, we analyze empirical research on the processes and outcomes of ecosystem emergence. We structure our findings along three analytical levels, highlighting the changes that ecosystems engender in competitive dynamics, the inter-organizational relationships, and the required internal organization of the participating firms. Ecosystem participants, leaders and complementors have to navigate the creation phase dynamically and then develop the strategic activities suited to their eventual role in the ecosystem.","PeriodicalId":424989,"journal":{"name":"Die Unternehmung","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131661768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}