Zusammenfassung Der Beitrag geht von der These aus, dass die technikgetriebenen Leitbilder des digitalen Wandels, wie sie im Zusammenhang der Vision „Industrie 4.0“ vertreten werden, die Potenziale des menschlichen Arbeitshandelns nicht bzw. nicht ausreichend berücksichtigen. Im Unterschied...

Summary Small and medium-sized enterprises are considered to be the principal generator of new jobs in the industrialised countries at least since the Birch (1979) study. According to this image, they are also stabilising the economy during the business cycles because of the lower volatility of...

Summary This paper focuses on the question whether West German firms have experienced an increase in their financial risk position with due implications for the macroeconomy. The investigation is based on a special evaluation of the balance sheet statistics by the Deutsche Bundesbank broken down...

Summary The main purpose of this paper is to evaluate corporate debt ratios by size classes in Continental Europe. Evidence is given on a sample of firms in manufacturing industry for ten European countries, all of them being in Euroland apart from Denmark (Austria, Belgium, Denmark, Finland,...

Zusammenfassung Die CSR-Forschung hat unterschiedliche Arten von Motiven für die Übernahme sozialer Verantwortung in den Unternehmen herausgearbeitet. Allerdings wurde dabei bisher kaum Aufmerksamkeit auf das CSR in klein- und mittelständischen touristischen Unternehmen gelegt. Der...

Provides a framework for analysing and accomplishing programme objectives, both in the public and private sectors. The framework provokes analysis beginning from what is the business of an agency to determining the appropriate mix of strategies for accomplishing programme objectives. The...

The positive impact of just‐in‐time (JIT) programmes on production performance is well documented. JIT programmes consist of a number of different elements including change‐over reduction, kanban methods, and preventive maintenance programmes. Some researchers have proposed lists of...