Das Ziel dieser Arbeit ist die individuelle, quantifizierte Bewertung der Komplexität als Kennzahl der Produktivität im Entwicklungscontrolling auf Grundlage der Produktmodelle. Dies umfasst zum Beispiel 3D-CAD-Modelle, Funktionsmodelle, Quellcode oder Anforderungsdokumente. Kernelement ist...

Holding-Konzepte spielen eine zentrale Rolle im Rahmen der Ausrichtung von Konzernen in der globalisierten Wirtschaft ein. Die Jahresabschlüsse von Holding-Gesellschaften sind nur begrenzt aussagefähig, weil diese Gesellschaften kein eigenes operatives Geschäft und damit keine Umsatzerlöse...

This paper examines the current practice in sustainability reporting among the German TecDAX 30 companies on the basis of their published sustainability reports for 2009. A scoring-system has been developed with 74 indicators, based on the international Reporting Guidelines of the Global...

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...

The interaction between business game players and business games is a simulation of an interaction with the complex system of an enterprise. Typically the player has the feeling of being confronted by extreme complexity, that can be neither defined at the present time nor adequately managed. In...

This work investigates and provides examples of effective methods of statistical analysis for strategic decision making, specifically in managerial and marketing applications. The particular motivation is to bridge the gap between statistics and marketing management by presenting statistical...

One problem impeding the use of linear decision models in practical applications is the difficulty in precisely specifying weights. In this paper, we analyze an approach to establish the stability of a decision, given approximate information on weights. This approach is based on comparing the...