The present paper conceptualizes the domain of psychological influence in negotiations and thereby proposes seven negotiations tactics which utilize the findings of cognitive bias research. After reviewing existing literature on cognitive biases in negotiations, the paper argues that their...

The present paper conceptualizes the domain of psychological influence in negotiations and thereby proposes seven negotiations tactics which utilize the findings of cognitive bias research. After reviewing existing literature on cognitive biases in negotiations, the paper argues that their...

This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...

German Universities of Applied Sciences and South African Universities of Technology are vocationoriented higher education institutions with a particular focus on applied research. Due to comparable educational tasks and research focus of the institutions in both countries, this paper presents...

This study analyses the current practice in sustainability reporting among the German TecDAX companies for 2009 and 2010. A scoring system has been developed with 23 indicators based on the guidelines of the Global Reporting Initiative to evaluate scope and quality of the sustainability reports....

This paper analyses the scope and the quality of the sustainability reporting of the DAX30 companies with the help of comparable Key Performance Indicators (KPIs) and a presentation of the general characteristics of the published reports with focus on the topics sustainability and sustainable...

Definition of performance management in tenders -- Identification of Contracting Authorities’ scope of action -- Discussion of performance-oriented measures -- Investigation of starting price publication -- Analysis of starting price precision -- Derivation of managerial and regulative...