Bøger udgivet af Deutscher Universitats-Verlag

Originally presented as the author's thesis (doctoral)--Universit'at Bayreuth, 2000.

Hubert F. Hofmann reviews five RE processes that prescribe the timing and frequency of RE activities throughout the software process. He classifies prevalent RE methods and compiles best practices to help stakeholders identify when to use which RE methods.

Volker Simon untersucht den Umgang mit komplex-dynamischen Entscheidungssituationen, wobei das "e;systemische"e; Verstandnis von Unternehmung und Management sowie von der Evolution sozialer Systeme hervorgehoben wird.

Die Grundung von Unternehmen, die die Umsetzung von Patenten in technologisch hervorragende Produkte zum Gegenstand haben, ist besonders interessant, weil gerade bei diesen Unternehmen groe Erfolgspotentiale erwartet werden. Mit der Grundung derartiger Unternehmen sind aber auch ganz erhebliche Risiken verbunden, so dass dem Eigenkapital als Risikodeckungspotential besondere Bedeutung zukommt. Da die Grunder junger Technologieunternehmen typischerweise nicht uber umfangreiche Ei- genmittel verfugen, sind sie auf die Zufuhrung von Eigenkapital angewiesen. Hierfur kommen nicht nur Venture Capital-Gesellschaften, Beteiligungsgesellschaften (Private Equity) und private Investoren (Business Angels) in Betracht, sondern insbesondere auch der Borsengang (Going Public). Mit der NASDAQ steht in den USA schon seit langerer Zeit eine funktionelle Borse fur junge Technologieunternehmen zur Verfugung. Nach diesem Vorbild grundete die Deutsche Borse AG den Neuen Markt als Segment des geregelten Freiverkehrs, und in Brussel wurde die EASDAQ gewissermaen als Gegenstuck zur NASDAQ errichtet. Mit der vorliegenden Schrift wird das Ziel verfolgt, die fur diese drei Borsensegmente geltenden institutionellen Rahmenbedingungen in Hinsicht auf ihre Effizienz fur die Eigenkapitalautbringung fur junge Technologieunternehmen zu prufen und die Attrak- tivitat der drei Segmente fur das Going Public zu evaluieren.

Welche Auswirkungen hat das Outsourcing auf Problemfelder der betrieblichen Datenverarbeitung? Grundlage dieser Analyse ist eine empirische Untersuchung von Unternehmen, die seit mehreren Jahren Erfahrungen mit dem DV-Outsourcing gemacht haben.

Nach langen Jahren des konzeptionellen Stillstands ist Bewegung in die Kostenrechnungsdiskussion gekommen. Maßgeblichen Anteil hierfür hat das Konzept des activity-based-costing bzw. seine deutsche Ausprägung, die Prozeßkostenrechnung. Entwickelt in und für Industrieunternehmen, fokussiert sie sich auf Dienstleistungsprozesse, denen in der Sachgüterproduktion eine immer größere Bedeutung zukommt. Erst mit zeitlichem Verzug dringt sie auch in solche Branchen ein, deren Hauptleistung in der Produktion von Dienstleistungen besteht. Hierzu zählen auch Banken. Die Bankkostenrechnung hat in der Vergangenheit eher eine Dornröschenrolle gespielt. Abgesehen von wenigen Arbeiten (so etwa die Funktionalkosten­ rechnung von Jacob oder die Arbeiten von Schierenbeck) fehlt es an einer tief­ gehenden und schöpferischen Auseinandersetzung mit der Gestaltung einer kontextspezifischen Kostenrechnung. Für Kampmann bietet sich damit eine reizvolle Ausgangssituation: - Er kann einen Beitrag zur Weiterentwicklung eines bislang nur wenig bearbeiteten Problemfeldes leisten, dem aktuell durch die Veränderungen der Bankenbranche ("Industrialisierung") eine hohe Bedeutung zukommt. - Er kann ein aktuelles neues Kostenrechnungsinstrument auf einen neuen Kontext anwenden - Er kann die Problemdiskussion, die derzeit bezogen auf industrielle Kostenrechnung geführt wird ("Niedergang der Kostenrechnung"), verarbeiten und der Konzipierung "seiner" Bankkostenrechnung zugrun­ delegen.

Katja Cremer untersucht methodische Verfahren und Werkzeuge fur die Migration existierender Anwendungen aus dem Grorechnerfeld in eine verteilte Umgebung mit Client- und Serverrechnern.

Originally presented as the author's thesis (doctoral)--Universit'at Mannheim, 1990.

The idea of studying executive pay was born in a lecture on option valuation in spring 2002 at the Norwegian School of Economics and Business Administration NHH. At that time, I started wondering how companies that had granted large amounts of stock options to their executives would react to the sharp decreases in share prices that could be observed since 2000. Based on this interest, I wrote my NHH master thesis about "Employee stock options and falling share prices" investigating a sample of Norwegian IT companies. These companies were especially likely to both have granted substantial amounts of options and suffered from severe declines in share prices. The topic of executive pay continued to attract my interest, mainly because I felt that it offered opportunities to make a real contribution to academic researchers and policy makers alike. In summer 2002, I wrote my master thesis at the University of St. Gallen HSG. I investigated the determinants of executive stock option plan adoptions of Swiss sto- listed companies. Major results were that both large outside shareholders and CEO duality influenced whether companies would adopt stock option plans. At that time, very little information about executive pay was disclosed in Switzerland. However, the Swiss Stock Exchange SWX issued new listing guidelines that required companies to disclose detailed information on Corporate Governance starting from the annual report 2002 to be published in 2003.

Worldwide, international communication, and in particular international - vertising have become critical areas in communication research. The growing globalisation of markets requires firms to take an increasingly international orientation in developing communication policies. The goal of this book is to contribute to more systematic research in this field. Renowned communication researchers from around the globe have contr- uted to the making of this book. The contributors hail from countries throughout Europe, as well as from the U.S., Asia and Australia. This international mix of authors offers the reader a comprehensive overview of current thinking and cutting-edge research in the area of international advertising and communi- tion. The text includes cross-cultural investigations, as well as studies represe- ing the respective countries of the researchers. Several of the contributions are th expanded papers from the 4 ICORIA (International Conference on Research in Advertising; www.icoria.org), which took place at Saarland University in Sa- bruecken in 2005. The book addresses a number of important areas of communication - search: advertising and communication effects; advertising and information processing; communication and branding; emotional, social and individual aspects of communication; communication and new media; international adv- tising and, finally, perspectives on the future of international advertising. - spite the great variety of issues covered, all papers are united in their desire to move international communication research forward.

Motivation and Research Questions This work seeks to further our understanding on the management of innovations in network industries. Although the economics of network markets like telecommuni- tions, Internet, email, media, computer, and service operations in banking, legal and airline industries have become a major field of economic research; knowledge about how to manage innovation within these markets is less advanced et al. 2000: 793; 2003: 198). The goods and services of these industries regularly manifest themselves as complex system products, which are composed of multiple mutually dependent components and often supplied by different industries 1998: 691; TIDD 1995: 308). Innovation processes associated with complex systems products, therefore, display a systemic character and the issue of how to coordinate the diverse but nevertheless complementary inputs poses a major challenge for innovation management. The issue of how to organise complex innovation projects, however, is still open for debate: A broad range of organisational forms--e. g, vertical integration and TEECE (1996: 68), TEECE (1996: 205), and (2001: 227); decentralised networks--BRESNAHAN and (1999: 13-14); (1999: 162) and (1992: 310); proje- organisationsmHOBDAV (2000: 892) has not only been theoretically derived, but is reported as well in practical use.

Foreword This book contains three essays which emanated from the desire to understand more thoroughly the strategies employed by producers of experience and credence goods in order to avoid market failure due to asymmetric information. The first essay focuses on the employment relationship between a football club and its player and treats the productivity of the latter as an experience good. The second essay looks at the market for religious services, which can be considered as credence goods per se. The analysis highlights how the church can employ specific institutional devices, like e. g. celibacy, in order to signal certain properties of its religious services to potential customers and, at the same time, gain a superior strategic position in the market for these services. The last essay is entirely devoted to the analysis of competition among suppliers of experience goods. The author employs a rather sophisticated Coumot model with endogenous, vertically differentiated products. Without going into the details here, the book is recommendable because of its creativity and originality. Scholars interested in the application areas covered by the essays as well as researchers studying markets for experience and credence goods will find rich food for thought. Prof Dr. Egon Franck Preface VII Preface Uncertainty about the quality and the attributes of a product influences the behaviour of the transaction partners and may lead to reduced market efficiency.

Intergovernmental organisations are important instruments in international and global cooperation. Worldwide environmental changes as well as political, cultural, religious and economic conflicts are heightening the importance tremendously. In order to cope with these issues, it is more imperative than ever for intergovernmental organisations to engage in personnel policy on an international scale and to focus on diversity and managing diversity. Human diversity and managing diversity are complex and exciting aspects of organi- tional life and require a great amount of understanding, empathy, openness and interest in new and different things. The diversity within the case study presented in this book allowed different insights and a differentiated assessment of the various diversity and managing diversity concepts in the context of an intergovernmental organisation. As the empirical exploration of these concepts is still in its beginnings, the methodolo- cal experiences and insights gained during the field study were of special relevance for me. This study is a contribution to improving understanding and management of diversity in intergovernmental organisations. It was above all Prof. Dr. Michael Kirk in whom I found a sympathetic listener and who encouraged me at all times. I especially owe him a debt of gratitude for the critical and constructive comments in all stages of the study that significantly contributed to raising its quality. I would also like to express special thanks to Dr. Michael Stephan for agreeing to second mark the thesis.

Mit einem Geleitwort von Prof. Dr. Alexander T. Nicolai

Sebastian Schmidt definiert zunachst digitale Produkte' und stellt deren Besonderheiten aus wirtschaftstheoretischer Sicht dar. Er zeigt, wie durch eine voll automatisierte Abwicklung, also durch eine Digitalisierung der Vermarktungsprozesse, virtuelle Wertschopfungsnetzwerke digitaler Produkte entstehen konnen. Im Zusammenhang mit dem Aufbau von wirtschaftlich tragfahigen Geschaftsmodellen werden Innovationspotenziale sowie mogliche Kostensenkungspotenziale bei der Produktion und Vermarktung digitaler Produkte behandelt.

The soils of our planet in enabling and sustaining plant growth provide the basis of human existence, as about 98 % of all foodstuff is primarily produced by t- restrial ecosystems. As a consequence of erosion, desertification, and the dev- opment of buildings, roads, industrial estates, etc, the utilizable soil surface area of the world is now decreasing by about 10 million ha annually, a loss which is occurring concurrently with a rapid increase of world population which is - pected to reach 8. 5 billion people by the year 2020. A diminishing soil area has thus to satisfy an ever increasing population. The human race is therefore faced with the major challenge of ensuring substantial and rising increases in plant production per unit land area worldwide, but with lower resource inputs and the need for long-term preservation of soil fertility under uncertain and possibly strongly changing climatic conditions on a global scale. Scientifically sound recommendations for agricultural and environmental policies are expected from research work. These require well-founded knowledge about the reaction of soils and agroecosystems towards different cultivation and fertilization practices as well as towards climatic factors. Such knowledge can only be obtained by long-term investigations, as the effects of human activity as well as of non-anthropogenic factors occur very gradually because of the buffer capacity of the ecosystems, and they are often quantifiable only in the fullness of time.

Foreword The positive impact of technology transfer on universities and companies in my opinion is undisputed. Driving factors for technology transfer are the complementary nature of research, the increasing specialization and the available vast resources outside companies¿ settings. In that sense I welcome the work done by Franz Hofer which provides recommen- tions to further facilitate technology transfer. He has done a remarkable work in examining technology transfer between Graz University of Technology and Styrian companies. As the author shows, the results presented in this book are not only valid for the specific setting in Styria, one of nine states of Austria, but also for other regions dealing with this specific topic. He based his results on detailed empirical examinations which allowed the introduction of target groups of university researchers and companies defined by a set of characteristics. Thus the work enables parties involved in technology transfer to act according to the specific needs of the participants. Formerly, this knowledge was available at best implicitly, i.e. experienced university researchers or managers used to deal with each other thus knowing well the others¿ expectations. Inexperienced fellows had to build up this knowledge gradually. Due to his research Franz Hofer set a landmark for university researchers and managers, representatives of governmental agencies as well as for companies dealing with technology transfer.

Foreword While Mobile Communications continues to be a very successful industry, the number of s- cessful mobile applications still seems to be limited. Certainly, mobile voice and email are attractive to more and more customers. However especially during the boom around the UMTS license auctions much more fancy mobile applications were discussed, sometimes seen implemented ¿ but never really widely used. Often high costs, especially compared to the costs of the ¿fixed¿ Internet, were given as r- sons for this. But considering the prices businesses, and more and more private people, pay for mobile voice and email connectivity, other reasons must exist for the reluctance to use mobile applications. One reason seems to be that quite a few people are not convinced, that mobile access or receiving information on a mobile device adds value. More formally spe- ing, usefulness or a relative advantage are not perceived, especially when the ones receiving the information are busy decision makers, who have other things to do. Especially when c- fronted with the still existing weaknesses of mobile devices, e. g. their limited I/O-capabilities they may see mobile work as mobile stress with no sustainable use.

Virtual Organizations (VOs) and other forms of cooperation among firms are gaining popularity in particular among SMEs as a way to strengthen their position in an era of global competition. Consequently, public institutions at the regional, national and supranational level like the European Union are actively promoting and supporting the formation of networks and virtual organizations. But despite all the efforts spent on promoting cooperation and the numerous projects aimed at supporting the development of virtual organizations, our understanding of the success factors for the development of VOs is still rather limited. While the ultimate goal of virtual organizations is to improve economic performance, economic factors alone are not sufficient to explain success or failure in establishing a VO. In her thesis, Marita Haas has introduced a new perspective on the formation process of virtual organizations by interpreting the formation of a virtual organization as a group development process between the key actors in each participating company. This person-centered approach is particularly valid when considering SMEs, which in many cases are strongly influenced by the personality of the founder. Applying phase models from small group research enables Marita Haas to identify critical phases and transitions in the formation process and develop adequate intervention strategies to support the VO members in their efforts.

Foreword The empirical research contained in this book is unique. Daniel Pindur has put together a database of successful LBO transactions in the European market from 1993 to 2004. Next to insightful descriptive statistics of the representative sample, this database comprises purchase and disposal prices, interim cash flows and capital structure information. The novelty and granularity of this information enables the profound and first-time analysis of realized rates of returns on individual transaction level, and, even more important, the analysis of the various components and sources of such returns. The covered successful LBO transactions generated significant returns to the buy-out firms. Failed and unrealized LBO investments, which have to be taken into consideration for a complete picture of LBO success rates as well, are not the topic of the present research. The question is rather what buy-out firms and their investors can learn from successful LBO transactions. Daniel Pindur provides answers to this question: an economic model of buy-out firms decomposes the economic success of realized investments and serves as the framework for identifying factors driving these components. Based thereupon the empirical work unveils the magnitude of these components and their relative contribution to the economic success of the covered transactions and reveals the relative importance of the various factors. Operational improvements seem to be of utmost importance, i. e.

The concept of highly integrated and IT-supported information supply chains, sum- rized by the term Integrated Business Reporting, has increasingly moved into the fo- ground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the involved elements. Facing a constantly changing operational and analytical application landscape, individual research projects are not sufficient to build a complete understanding of the research issues within the XBRL community. Based on the idea of supporting the information flows within enterprises and across complex information supply chains the eXtensible Businesses Reporting Language (XBRL) is established as a standard that supports intra- and inter-enterprise reporting as well as to a variety of information consumers. A key objective of the XBRL standard is to - crease the efficiency of the usage of information systems at the interface of business management and information technology. Today, the information integration market is fragmented to a considerable degree. Many proprietary solutions are used, from which no solution fulfills the complete requirements of a Web-oriented world. In these c- cumstances, XBRL works as a multifaceted solution. XBRL can be used to interc- nect information systems in order to realize a wide variety of data exchanges.

Communities of Practice (CoPs) are being increasingly employed in organizations and are probably the knowledge management tool today. They are a truly useful knowledge-sharing, transferring and retaining tool, surpassing other int- organizational networks such as project teams, operational teams, and purely informal networks. They also enjoy far greater success than pure IT tools employed to similar ends. The advantage is that they are based on like-minded people¿s fa- to-face meetings, exchange of experience, discussion and development of best practices etc. on an intra-organizational level, although these activities are often informal and not supported or recognized. As ever, practice has shown that many intra-organizational CoPs simply do not work while others are truly successful. The thesis provides the readers with some surprising insights into the nature of CoPs and the specific contributing factors. Stefano Borzillös meticulous research started off by examining a large variety of CoPs by means of six identified success factors. The results of Stefanös investigation revealed three types of CoPs, which he calls ¿innovating strategic¿, ¿operational excellence¿, and ¿social and productive space¿ CoPs and which may all three be present within a single organization. Another insight in this regard was that each of them is suited to fulfill different objectives and that there is no one type of CoP that is best for managing the development and transfer of practices. The latter is determined by the CoPs¿ objectives, which are again determined by the organizational context. Stefano Borzillo also describes each of these CoP configurations¿ success factors.

Publications bridging the gap between brand management and communication management very often focus on product brands. In his dissertation, the author uses corporate brands as the starting point rather than product brands. Both a - havioural approach (for the purposes of deductively developing a stimul- organism-response framework) and a managerial approach (for the purposes of developing a decision-making model for selecting corporate communication tools) are examined with the results of the behavioural analysis being integrated into the managerial analysis. The author succeeds in dealing with a ?eld seldom explored in such depth in marketing literature in an innovative way. The choice of subject stems from his position in the corporate marketing department of a global automotive company. I wish the book the wide readership it deserves. Prof. Dr. Ralph Berndt Preface In competition for prestige it seems only sensible to try to perfect our image rather than ourselves. That seems the most economical, direct way to produce the desired result. Accustomed to live in a world of pseudo-events, celebrities, dissolving forms, and shadowy but overshadowing images, we mistake our shadows for ourselves. To us they seem more real than reality. Why should they not seem so to others? Daniel Boorstin, The Image This research was initiated and completed during my ?ve-year tenure at the G- man-American automotive company DaimlerChrylser AG. The company funded and supported my participation in the doctoral programme of the University of Tübingen as an external doctoral candidate.

Ian M. Langella examines the planning of disassembly for remanufacturing of used products, yielding components which are reassembled into ¿as good as new¿ items.