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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

Drei empirische Studien zu Anreiz- und Finanzierungswirkungen der externen Rechnungslegung /

Kiefer, Kerstin. January 2008 (has links) (PDF)
Univ., Diss.--Bern, 2008.
82

Methodische Aspekte der Armutsforschung /

Burri, Stefan. January 1998 (has links)
Diss. rer. pol. Bern (kein Austausch). / Im Buchh.: Bern ; Stuttgart ; Wien : P. Haupt. Literaturverz.
83

Are environmental aspects value drivers for companies? A review of empirical studies

Günther, Edeltraud, Günther, Thomas, Hoppe, Holger 08 May 2004 (has links)
"Umweltaspekte und ihre Wertrelevanz für die Unternehmen: Eine Zusammenfassung existierender empirischer Forschungsergebnisse!" (diese Version ist nicht mehr aktuell! 03.04.2007) The management of the value of a firm requires the identification of important value drivers. The main objective of the paper is to find out whether value based management (e.g. shareholder value oriented management) has to take into account environmental aspects. In order to answer this question, the paper will determine whether there is an empirically proven relationship between the economic and environmental performance of companies. The paper is divided into three main parts: The development of a basic theory, the examination of existing empirical results and the concluding integration of theory with empirical results. Basic Theory: To build a basis, the paper first specifies the theoretical connection between economic and environmental performance of companies. Economic performance (e.g. definable by financial statement and/or capital market data) and environmental performance (e.g. definable by operational and strategic data) are linked in a model. Based on the model the influence of environmental aspects on corporate value is examined resulting in seven hypotheses for the relationship of environmental and economic performance. Empirical Results: In order to test the developed theoretical relation, empirical studies are identified and assessed, with regard to the relationship between economic and environmental performance. The research results in 122 studies from all over the world, which are subject to further investigation. The analyzing process includes different steps. First, the studies are divided and reviewed as far as their empirical method and soundness are concerned. Mainly they can be differentiated in regression, event and portfolio studies. Furthermore the study categorizes the environmental and economic variables used in the analyzed studies. Economic measures are divided into the following categories: market based measures (e.g. stock price), accounting based measures (e.g. RoA), accounting and market based measures (e.g. Tobins q), perceived performance measures (i.e. derived from questionnaires) and miscellaneous measures (e.g. shadow prices). Environmental measures on the other hand are divided into the seven categories: strategic environmental performance, operational environmental performance, questionnaires, rating/ranking, events, environmental disclosure and mutual funds. The next step identifies the empirical result of every study as well as important determinants (e.g. the distinguished environmental and economic categories) of the results. The objective is to show whether general patterns for the existence of different results can be defined. Overall it can be shown that about 40% of all studies report a significant positive relationship between economic and environmental performance, contrary to only 11% reporting significant negative results. Furthermore, in order to assess the special role of environmental aspects as value drivers 23 suitable studies are analyzed on the basis of Rappaport?s shareholder network. Results provide an even stronger evidence for the value creating role of environmental aspects. Conclusion: Finally we can detect statistically proven environmental value drivers combining theoretical and empirical research. At the same time, the empirical methods are also evaluated, especially with regard to there ability to provide useful support for the development and examination of the theoretical research. Overall it seems to the authors that the whole research on the topic runs parallel and is not combined. There are only a few studies who are built on already recognized relations or which try the confirm such relations. Based on these cornerstones, requirements for further empirical research are identified and specified.
84

Are environmental aspects value drivers for companies? A review of empirical studies: Second corrected version from 2006-09-08

Günther, Edeltraud, Günther, Thomas, Hoppe, Holger 25 August 2006 (has links)
The management of the value of a firm requires the identification of important value drivers. The main objective of the paper is to find out whether value based management (e.g. shareholder value oriented management) has to take into account environmental aspects. In order to answer this question, the paper will determine whether there is an empirically proven relationship between the economic and environmental performance of companies. The paper is divided into three main parts: The development of a basic theory, the examination of existing empirical results and the concluding integration of theory with empirical results. Basic Theory: To build a basis, the paper first specifies the theoretical connection between economic and environmental performance of companies. Economic performance (e.g. definable by financial statement and/or capital market data) and environmental performance (e.g. definable by operational and strategic data) are linked in a model. Based on the model the influence of environmental aspects on corporate value is examined resulting in seven hypotheses for the relationship of environmental and economic performance. Empirical Results: In order to test the developed theoretical relation, empirical studies are identified and assessed, with regard to the relationship between economic and environmental performance. The research results in 122 studies from all over the world, which are subject to further investigation. The analyzing process includes different steps. First, the studies are divided and reviewed as far as their empirical method and soundness are concerned. Mainly they can be differentiated in regression, event and portfolio studies. Furthermore the study categorizes the environmental and economic variables used in the analyzed studies. Economic measures are divided into the following categories: market based measures (e.g. stock price), accounting based measures (e.g. RoA), accounting and market based measures (e.g. Tobins q), perceived performance measures (i.e. derived from questionnaires) and miscellaneous measures (e.g. shadow prices). Environmental measures on the other hand are divided into the seven categories: strategic environmental performance, operational environmental performance, questionnaires, rating/ranking, events, environmental disclosure and mutual funds. The next step identifies the empirical result of every study as well as important determinants (e.g. the distinguished environmental and economic categories) of the results. The objective is to show whether general patterns for the existence of different results can be defined. Overall it can be shown that about 40% of all studies report a significant positive relationship between economic and environmental performance, contrary to only 11% reporting significant negative results. Furthermore, in order to assess the special role of environmental aspects as value drivers 23 suitable studies are analyzed on the basis of Rappaport?s shareholder network. Results provide an even stronger evidence for the value creating role of environmental aspects. Conclusion: Finally we can detect statistically proven environmental value drivers combining theoretical and empirical research. At the same time, the empirical methods are also evaluated, especially with regard to there ability to provide useful support for the development and examination of the theoretical research. Overall it seems to the authors that the whole research on the topic runs parallel and is not combined. There are only a few studies who are built on already recognized relations or which try the confirm such relations. Based on these cornerstones, requirements for further empirical research are identified and specified.
85

Evidence of Open Innovation: An empirical study of adoption modes and determinants of open innovation across Europe

Schroll, Alexander 19 June 2012 (has links) (PDF)
The open innovation approach has been one of the most discussed topics in innovation management literature in the 2000's. Existing literature on open innovation shows an evolving diffusion of open innovation in certain industries and contexts. Various case studies and theoretical work suggest that the open innovation adoption decision within a company could be triggered by internal and external factors. The goal of this dissertation is to provide comprehensive empirical evidence for the adoption of inbound and outbound open innovation activities in Europe. Furthermore, the thesis will provide empirical evidence for a set of open innovation drivers using primary data from European firms to link the adoption of open innovation with organizational capabilities, characteristics of the market environment, and human resource capabilities. The results will show the current level of open innovation adoption in Europe and its drivers. This could have managerial implications by showing influencing of organizational and human variable on the adoption of open innovation strategies.
86

Umweltfreundliche Beschaffung in sächsischen Kommunen

Günther, Edeltraud, Klauke, Ines 13 March 2004 (has links) (PDF)
Bis zu 12% des Bruttoinlandsprodukts in Deutschland werden durch öffentliche Beschaffung erwirtschaftet. Von den jährlichen Gesamtausgaben des Bundes, der Länder und der Gemeinden entfielen im Jahr 2001 ca. 44% auf kommunale Beschaffungen. Diese Zahlen zeigen deutlich, dass die Kommunen als Nachfrager am Markt einen wichtigen Akteur darstellen. Allerdings wird weniger deutlich, in welchen Bereichen Kommunen tatsächlich eine Nachfragemacht besitzen. Es ist daher zu untersuchen, welche Potenziale basierend auf dem relativ hohen Beschaffungsvolumen sowie der Marktmacht von Kommunen im Rahmen der bisherigen Strukturen öffentlicher Beschaffung bestehen und wie diese genutzt werden können. In dem vorliegenden Beitrag wird der Schwerpunkt auf der Untersuchung der bisherigen Strukturen der kommunalen Beschaffung und des bisherigen Standes der umweltfreundlichen Beschaffung, bezogen auf sächsische Kommunen, liegen. Dafür wird zuerst die Forschungsmethodik der Untersuchung vorgestellt und im Anschluss daran werden die Ergebnisse der durchgeführten empirischen Untersuchung dargestellt, um dann Schlussfolgerungen für weitere Untersuchungen der Potenziale einer umweltfreundlichen kommunalen Beschaffung zu ziehen.
87

Green eBusiness - Methodik der Befragung zu Hemmnissen umweltfreundlicher Beschaffung

Günther, Edeltraud, Scheibe, Lilly 06 March 2005 (has links) (PDF)
Im Rahmen des von der Dresdner Bank geförderten Projektes Green eBusiness - Beurteilung der Marktdurchdringung ökologischer Produkte auf Basis einer Hemmnisanalyse (GeB), dass sich in das eBusiness Kompetenzzentrum der Fakultät Wirtschaftswissenschaften der TU Dresden einordnet, wurde eine empirische Studie mit den größten 500 Unternehmen Deutschlands sowie den mittleren Mitgliedsunternehmen des Bundesverbandes für Materialwirtschaft, Einkauf und Logistik e.V. (BME) durchgeführt. Die Befragung fokussierte darauf, allgemeine Hemmnisse umweltfreundlicher Beschaffung sowie Hemmnisse umweltfreundlicher elektronischer Beschaffung zu identifizieren und zu bewerten. Dieses Paper befasst sich mit der Konzeption der empirischen Studie, deren Forschungsfragen, Durchführung und Auswertungsansätzen. Es diskutiert zuerst die Notwendigkeit einer solchen Studie, stellt dann die Vorgehensweise innerhalb der Studie selbst vor und schließt mit einem kurzen Ausblick auf die Ergebnisse derselben.
88

Green eBusiness - Auswertung der empirischen Untersuchung zu Hemmnissen umweltfreundlicher Beschaffung

Günther, Edeltraud, Scheibe, Lilly 30 May 2005 (has links) (PDF)
Dieses Paper beschäftigt sich mit der Frage, welche Faktoren umweltfreundliche Beschaffung in Unternehmen im Allgemeinen behindern. Um dieser Fragestellung nachzugehen, wird eine Befragung der größten 500 Unternehmen Deutschlands sowie von mittleren Mitgliedsunternehmen des Bundesverbandes Materialwirtschaft, Einkauf und Logistik e.V. (BME) vorgestellt und anhand ausgewählter Forschungsfragen deren Ergebnisse dargelegt. Anschließend werden Schlussfolgerungen für die umweltfreundliche Beschaffung in Unternehmen abgeleitet und zur Diskussion gestellt. Diese Befragung ist Teil eines Forschungsprojektes der Professur für Betriebliche Umweltökonomie der Technischen Universität Dresden. Das Forschungsprojekt ?Green eBusiness - Beurteilung der Marktdurchdringung ökologischer Produkte auf Basis einer Hemmnisanalyse (GeB), ordnet sich dabei in das eBusiness Kompetenzzentrum der Fakultät Wirtschaftswissenschaften der TU Dresden ein. Es versucht, anhand der vorliegenden empirischen Studie sowie vorangegangener Recherchen neben Schlussfolgerungen für allgemeine Hemmnisse umweltfreundlicher Beschaffung ebensolche auch für eProcurement-Arten abzuleiten. Diese werden ebenfalls in diesem Paper dargestellt.
89

Approximative Prozeßmodellierungen in der empirisch-erziehungswissenschaftlichen Forschung

Azizighanbari, Shahram 17 April 2000 (has links) (PDF)
No description available.
90

Olympische Spiele 2012 in Sachsen und Wanderungsverhalten sächsischer Jugendlicher- Theoretische Überlegungen und empirische Befunde

Hoffmeister, Annina 05 June 2003 (has links) (PDF)
Kann die Austragung Olympischer Spiele 2012 in Leipzig die Abwanderungsquote sächsischer Jugendlicher in die Altbundesländer beeinflussen? Um diese Frage zu beantworten werden in dieser Arbeit die Situation sächsischer Jugendlicher, der Wirtschaft und des Sport in Bezug zu möglichen Folgen Olympischer Spiele gesetzt. In einer empirischen Studie konnte mittels qualiativer Interviews bestätigt werden, dass die Wanderungsquote durch Olympische Spiele sinken kann.

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