Im Rahmen eines Forschungsprojektes zur Reform einer öffentlichen Verwaltung thematisiert der Beitrag die Übertragung personalwirtschaftlicher Praktiken des privaten Sektors auf öffentliche Verwaltungen. Ausgehend von dem Ansatz eines New Public Management implizieren die Annahmen des...

The success of Google Maps suggests that free access to public sector information (PSI) contributes to a prosperous economy. While there has been considerable attention for legal and economical considerations concerning the implications of policies on public sector information (PSI), also...

Die Wirkung der Governance im New Public Management (NPM) auf das Erleben der Mitarbeiter wird am Beispiel der Tätigkeit in Jobcentern auf der Basis von Befragungsdaten untersucht. Die Einstellung der Mitarbeiter wird stresstheoretisch auf Grundlage des Modells der beruflichen...

This paper aims at establishing the existence of systematic differences in the nature of competitive strategies available to individual firms across industries. By means of qualitative content analysis, we extracted a matrix of 76 industries times 12 strategies reported as being characteristic...

Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer...

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant intangible property at affiliates with a...

In this paper, we (1) analyse the German public IT-spending programme 2009-11 adopted after the crisis in terms of its tangible vs. intangible asset creation, (2) consider this relatively well-described programme as a use case for categorising IT-related intangibles in government beyond software...

The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...

In a recent review article Jonas Agell, Thomas Lindh and Henry Ohlsson (1997) claim that theoretical and empirical evidence does not allow any conclusion on whether there is a relationship between the rate of economic growth and the size of the public sector. They illustrate their conclusion...

Government-run entities are often more labor-intensive than private companies, even with identical production technologies. This need not imply slack in the public sector, but may be a rational response to its wage tax advantage over private firms. A tax-favored treatment of public production...