In this paper, we examine the inconclusive debate on regulatory competition in Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking "triptych" of the ECJ on Centros, Überseering,...

Die vorliegende Studie betrifft die Gen. Y und ihre spezifischen Anforderungen an die Unternehmensorganisation. Im Ergebnis einer durchgeführten Befragung ist festzuhalten, dass die Gen. Y die Kernkompetenzen eines Managers verstärkt einfordert und eine hohe Betreuungsintensität verlangt....

In diesem Arbeitspapier wird die Norm "ISO/IEC 38500" beschrieben und analysiert. Die erste Ausgabe der Norm wurde im Juni 2008 als "ISO/IEC 38500:2008 Corporate governance of information technology" veröffentlicht. Die zweite Ausgabe folgte im Februar 2015 als "ISO/IEC 38500:2015 Information...

Decades of research in education, psychology, sociology, and health care have established that investments in human, social, and natural capital can be measured in metrics as objective as measures of time, commodities, or manufactured products. When universally uniform and accessible forms of...

High Performance Work Systems are generally considered to have a positive impact on workers' well-being. But is this actually the case? This article will discuss this question from the point of view of "End of Fun", a controversial and widely-discussed book by Judith Mair (2003), claiming that...

Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

Organizations are betting on the social responsibility of organizations as a source for future sustainability. There is concern about how business resources are managed and how they will be managed in the future, especially in times of crisis. Giving strategic value to social responsibility is...

Measurement plays a vital role in the creation of markets, one that hinges on efficiencies gained via the universal availability of precise and accurate information on product quantity and quality. Fulfilling the potential of these ideals requires close attention to measurement and the role of...

A perennial problem with the management of a business has been concerned with the relationship between the managers of a business and its owners and investors, which is of course known as the agency problem. It is generally accepted that the information asymmetry which inevitably exists in this...

This paper investigates the motivation behind economic behaviour in the cooperative credit movement, and some of the inherent problems. In particular, the following hypotheses are analysed: the possibility of maintaining the principles of reciprocity and participation in the case of rapid growth...