Wissenschaftliche Literatur Practice

Max Rüther

Die Offenlegungspflichten bei der Aufsichtsratswahl nach dem Deutschen Corporate Governance Kodex

Auslegung, Rechtsrisiken, Handlungsempfehlungen

Schriften zum Handels- und Gesellschaftsrecht

Die Vermeidung von Interessenkonflikten von Aufsichtsratsmitgliedern ist ein zentrales Element guter Corporate Governance. Die Offenlegungspflichten bei der Aufsichtsratswahl nach dem Deutschen Corporate Governance Kodex versuchen, solchen Konflikten in einem frühen Stadium vorzubeugen. Börsennotierte Unternehmen sollen Interessenkonflikte bereits im Vorfeld der Wahl offenlegen. Mit dieser Empfehlung hat die Kodex-Kommission eine mitunter sehr unbestimmte Regelung…

Leonhard Pielmaier

Business Combinations under Common Control: Eine kritische Analyse der Bilanzierung von konzerninternen Unternehmenszusammenschlüssen nach IFRS

Schriften zum Unternehmensrecht mitsamt seinen ökonomischen Bezügen

Konzerninterne Unternehmenszusammenschlüsse sind vom Anwendungsbereich des IFRS 3 „Unternehmenszusammenschlüsse“ exkludiert. Ausfluss dessen ist eine „diversity in practice“, die eine bilanzielle Abbildung sowohl nach der in den IFRS nicht kodifizierten Methode der Buchwertfortführung als auch nach der Erwerbsmethode gemäß IFRS 3 umschließt. Die damit einhergehende Einschränkung der Vergleichbarkeit und Transparenz der Finanzbe-richterstattung war der Impetus für das seit…

Isabelle G. A. Hahn-Notter

How Firms Turn Knowledge into Valuable Outputs

Disentangling Research on Absorptive Capacity

Schriftenreihe innovative betriebswirtschaftliche Forschung und Praxis

In today’s dynamic environment firms are under constant pressure to improve their performance and find new, innovative ways of competing. To be able to adapt to change, the sourcing and processing of knowledge is pivotal. Developing absorptive capacity, namely processes to acquire, assimilate, transform, and exploit knowledge, is thus decisive for firms, to be able to attain and sustain a competitive advantage. This book provides an analysis and synthesis of the research…

Marek Krawiec / Ferit Kılıçkaya / Gabriel Sánchez-Sánchez / Erik Castello (eds.)

New Themes and Dimensions in Applied Linguistics

LINGUA – Fremdsprachenunterricht in Forschung und Praxis

The volume New Themes and Dimensions in Applied Linguistics is a collection of articles written by scholars from different academic centres in the world who are interested in applied linguistic studies. In a novel and innovative way, it presents and discusses problems relevant to applied linguistics and emphasizes the important role which language-related practices and research play in such areas of human activity as foreign language learning and teaching and…

Marko Ferjan, Iztok Podbregar, Polona Šprajc, Petra Robnik, Eva Jereb

Athletes Friendly Education

Schriften zur Sportwissenschaft

The book „Athlete friendly education“ addresses the topics of athlete education. At the end of a sports career, athletes are forced to start a new career. For this, they must acquire an appropriate education during their sports career. Empirical research presented in the book shows that athletes are no less committed to education than other high school or university students. Furthermore, the curriculum and school adjustments, in general, are of great help to…

Hanna Pułaczewska

Adolescence with Polish in a German Town

The Case of Regensburg

PHILOLOGIA – Sprachwissenschaftliche Forschungsergebnisse

Already in the first generation of children born abroad to migrant parents, a language shift to the language of the host country and a loss of the heritage language frequently occurs. While some migrant parents talk to their children in their own mother tongues, a contrary scenario is no exception. In families including a Polish speaking parent or parents living in Germany, German frequently becomes the only language used for communication by members of the second…

Xiaodong Zhang

Teaching Writing Through Teachers᾽ Self-Directed Development

A Representative Qualitative Case Study in China – Challenges and Promises

LINGUA – Fremdsprachenunterricht in Forschung und Praxis

It is typical for teachers to experience a lack of effective professional development at the institutional level. In this context, the practice that teachers have gained from their professional development may also insufficiently meet students’ needs. For example, in the context of English as a foreign language (EFL) writing instruction within Chinese universities, pre-service and in-service education seem to focus on the instruction of writing at the level of language…

Jonas Bielefeldt

Toward Service-based Value Creation: The Role of Service Business Development in Manufacturing Companies

Schriftenreihe zum Business Development

Over the past decade, society has witnessed an increasing expansion of service economies as manufacturing (i.e., product-oriented) companies break free from their product-based business model and move toward more service-oriented value creation as a result of several economic, technological, and social changes. As they shift from products to (service) solutions, manufacturing companies pursue new strategic direction, inter alia, by extensively employing service business…

Victoria Yiwumi Faison

Protecting Victims Within Legal Responses to Trafficking in Women for Sexual Exploitation in the European Union

Schriften zum ausländischen Recht

Over the years, the response of international law to trafficking has witnessed several reforms. The last of these, adopted in 2000, has been quite influential on the reformation and the adoption of trafficking regulations within the EU and its Member States. However, legislating against trafficking within the EU almost a century after international law first addressed the phenomenon indicates the questionable commanding force of the later. [...]

Matthias K. W. Bandorf

Mode Switching from Component Manufacturer to System Supplier –
Requirements, Opportunities and Best Practices

A Resource-Based Reflection on R&D

Strategisches Management

Die produzierende Industrie steht vor einem tiefgreifenden Wandel. Unternehmen finden sich mehr denn je in verschärftem Wettbewerb wieder und sehen sich mit immer schneller verändernden Marktstrukturen, sowie dem Trend nach immer neuen innovativen Lösungen in immer kürzeren Zyklen konfrontiert. Insbesondere für den klassischen Komponentenhersteller stellt diese Entwicklung eine massive Bedrohung dar, denn sie impliziert, dass Exzellenz in der Entwicklung und Fertigung von…