Intro -- 1 Einführung -- 1.1 Problemstellung und Aufbau der Arbeit -- 1.2 Angewandte Forschungsmethodik -- 2 Die Bedeutung der Wiederaufarbeitung für die Betriebswirtschaftslehre -- 2.1 Umweltschutz und Ökonomisches Prinzip -- 2.2 Gründe für ökologisches Engagement von Unternehmen -- 2.3...

We develop a theory of a firm in an incomplete contracts environment which decides on the complexity, the organization, and the global scale of its production process. Specifically, the firm decides i) how many intermediate inputs are simultaneously combined to a final product, ii) if the...

We consider a property rights model of a firm with two heterogeneous suppliers. The headquarters determine the firm's organizational structure, and we analyze which sourcing mode (outsourcing or vertical integration) is chosen for which of the asymmetric inputs. If suppliers' investment choices...

The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm's length principle. In a theoretical model of an internationally fragmented...

The "fair" taxation of digital business models is challenging. One of the key aspects - both policy makers and the public opinion consider as most pressuring - is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue...