Vorliegendes Arbeitspapier untersucht die internationalen Entwicklung von Arbeitseinstellungen auf der Basis einer groß angelegten Untersuchung.

Die sachliche Thematisierung von sexuellen Anspielungen führen nicht selten zu Abwehrreaktionen des Angesprochenen. Der Betroffene muss sich schlimmstenfalls sogar für seine Interpretation rechtfertigen.

This paper analyzes the trade-o! between monitoring and incentives in a principal-agent relationship with moral hazard. We derive general results on the optimalmonitoring - incentives mix for the case where both parties are risk-neutral and the agentfaces a limited liability constraint. We show...

’Nothing in business excites so much interest in the wider world as the pay of top executives.’ theEconomist wrote in a 2003 article titled ’Fat cats feeding - Executive pay’. Indeed, it seems thatthe dwindling heights to which CEO compensation has risen trigger stronger feelings than...

The functionality of organizational routines, i.e. the factual value for accomplishing theirpurposes, is an important constraint on the capabilities an organization can bring to bear on itsoperations. Often falling short of its potential, the actual make-up of organizational routinesinvites...

Die Arbeit befasst sich theoretisch und empirisch mit der so genannten Public ServiceMotivation (PSM) und ihrem Zusammenhang zu anderen psychologischenMotivationstheorien. Die Public Service Motivation geht davon aus, dass öffentlichBeschäftigte unter anderem dadurch motiviert sind, dass sie...

This paper analyses how tax morale and countries´ institutional quality affect the shadoweconomy, controlling in a multivariate analysis for a variety of potential factors. The literaturestrongly emphasizes the quantitative importance of these factors to understand the level andchanges of...

This paper provides a comparison of tax morale between inhabitants of East and WestGermany in its post-reunification period, using three World Values Survey/European ValuesSurvey waves between 1990 and 1999. German reunification is particularly interesting for theanalysis of tax morale as it is...

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an international country panel and also within country data...

We live in a world that moves at a bewildering speed. At work we are bombardedby information. There is written information in the form of reports, team workingdocuments, schedules, regulations, emails and much more. Not to forget all theinformation provided verbally in meetings and other face to...