Eberhard Rostan and Hermann Rieger
For several years, Dornier has studied application possibilities for CFP components in the most diverse fields. The following article presents a cross‐section of the application…
Abstract
For several years, Dornier has studied application possibilities for CFP components in the most diverse fields. The following article presents a cross‐section of the application spectrum of this alternative construction mode which Dornier has already used for series‐built components.
Richard Mattessich and Hans‐Ulrich Küpper
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…
Abstract
After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.
Details
Keywords
Distribution research was an important field of research in Germany especially in the 1920s and 50s. After that, the major research interests in the area of marketing and internal…
Abstract
Distribution research was an important field of research in Germany especially in the 1920s and 50s. After that, the major research interests in the area of marketing and internal trade shifted to other topics. Retailing and wholesaling institutions became more powerful and new technologies supporting physical distribution activities began to attract researchers to deal with distribution problems. Distribution as treated in this synopsis covers the areas of retailing, wholesaling, industrial selling and physical distribution.
The paper aims to identify adoption criteria for “revolutionary” business techniques; based on case material, it invites further research.
Abstract
Purpose
The paper aims to identify adoption criteria for “revolutionary” business techniques; based on case material, it invites further research.
Design/methodology/approach
Building on the idea of scientific revolution, three cases from sub-disciplines of business administration are chosen to illicit adoption criteria for business techniques.
Findings
The analysis shows that a logical response to a problem, the availability of a controllable procedure, the software and the means to apply the procedure easily, and the hardware, jointly seem to explain the adoption of “revolutionary” business technologies.
Research limitations/implications
In case analysis in general, the results do not lead to induction. More research might identify additional success criteria. Furthermore, it might lead to determining adoption probabilities of techniques.
Practical implications
Managers being introduced to new techniques in business administration might use the criteria outlined here for their evaluation.
Originality/value
The author believes that the paper sheds new light on the development of business technologies and that this light might guide developers of technologies to come up with more potentially successful technologies.
Details
Keywords
Stefan Prigge and Katharina J. Mengers
This chapter presents the current research status of family constitutions from an economics perspective. It locates the family constitution as part of the family and business…
Abstract
This chapter presents the current research status of family constitutions from an economics perspective. It locates the family constitution as part of the family and business governance structure of a family firm and the owner family. The typical structure and content of a family constitution are introduced. The chapter focuses on the status of research about family constitutions and provides a structured map for future research. With regard to extant research, it must be stated that the stock of literature is small. The contributions to literature are categorized in surveys; conceptual contributions; survey data; small sample, qualitative, empirical studies; and big sample, quantitative, empirical studies. The latter group includes three studies with a separate family constitution variable. This small number symbolizes that the family constitution still is an under-researched area. Therefore, family constitution research is far away from being able to answer central questions of advice-seeking owner families like, for example, whether a family constitution affects family performance, firm performance, or both; or whether the development process of a family constitutions disposes of an effect on family or firm performance separately from the hypothesized effect of the family constitution document.
Details
Keywords
LETTER FROM AMERICA Valspar Unit to Acquire Cargill The Valspar Corp. has announced that it has reached an agreement with the Federal Trade Commission that will allow its…
Abstract
LETTER FROM AMERICA Valspar Unit to Acquire Cargill The Valspar Corp. has announced that it has reached an agreement with the Federal Trade Commission that will allow its subsidiary, McWhorter Inc., to acquire Cargill Inc.'s Resin Products Division.
The purpose of this paper is to target the problem of awareness of the history of cybernetics as a field with different actors inside and outside cybernetics. It provides a short…
Abstract
Purpose
The purpose of this paper is to target the problem of awareness of the history of cybernetics as a field with different actors inside and outside cybernetics. It provides a short overview on research and literature during the last two decades and pleads for a multiplicity of historical views.
Design/methodology/approach
Historical research, review of literature.
Findings
While it can be found that there was a growing historical interest in cybernetics, this cannot be claimed for the history of the American Society of Cybernetics (ASC) as an organization and a productive network. One reason seems to be the lack of archival sources. The article provides a proposal to reconstruct such an archive for the history of the ASC.
Originality/value
Stimulation of historical awareness for and in cybernetics.
Details
Keywords
Nargiza Usmanova, Jianhua Yang, Eli Sumarliah, Safeer Ullah Khan and Sher Zaman Khan
The purpose of this paper is to understand the influence of knowledge-sharing behavior (KSB) on the innovative work behavior (IWB) and job satisfaction (JS) among employees…
Abstract
Purpose
The purpose of this paper is to understand the influence of knowledge-sharing behavior (KSB) on the innovative work behavior (IWB) and job satisfaction (JS) among employees considering the moderating role of motivating language (ML) of supervisors.
Design/methodology/approach
The hypothesized relationships were examined applying modeling of structural equation and hierarchical multiple regression analysis. The data was collected from Chinese multinational companies in Kazakhstan with final sample of 322 respondents.
Findings
The findings suggest that the link between KSB and JS is significantly positive with the moderating impact of ML, while KSB itself has significantly negative effect on JS. Moreover, ML buffers the insignificant effect of KSB on IWB.
Originality/value
Research is atypical, as it has focus on the moderating roles of ML in the direct relationship of employee KSB and JS, and in the direct linkage of employee KSB and IWB in Chinese multinational organization in the network field.
Details
Keywords
Gives a bibliographical review of the error estimates and adaptive finite element methods from the theoretical as well as the application point of view. The bibliography at the…
Abstract
Gives a bibliographical review of the error estimates and adaptive finite element methods from the theoretical as well as the application point of view. The bibliography at the end contains 2,177 references to papers, conference proceedings and theses/dissertations dealing with the subjects that were published in 1990‐2000.
Details
Keywords
Steffen Metzner and Andreas Kindt
The development and testing of the hedonic methods for property valuation require statistical analysis and professional preparation of relevant databases. As a first step, the…
Abstract
Purpose
The development and testing of the hedonic methods for property valuation require statistical analysis and professional preparation of relevant databases. As a first step, the presumable relevant influencing variables (parameters) have to be determined. Previous studies have shown a large variety of parameters which overlap or deviate from each other. This study aims to collect, systematise and structure different parameters for the further development and testing of hedonic models.
Design/methodology/approach
The study comprises a detailed research and deeper analysis of previous studies regarding the hedonic valuation (mainly for residential properties). Flanking areas of examination serve, if they are appropriately suitable, as supplements (e.g. performance analysis and regression). Parameters are extracted from a wide range of literature, compared and integrated into an overall presentation of the results.
Findings
In total, 407 parameters were extracted from previous studies on hedonic valuation and performance analysis. Because of various definitions of some parameters in the literature, the current paper combined them in one meaning to avoid misunderstandings in further analysis. Higher-level (global) and lower-level (specific) parameters are contained/described in the final list. The result of this study identifies up to five levels of parameters (within the relevant hierarchy).
Research limitations/implications
The parameters have not yet been statistically tested. The relevance of individual parameters has to be tested with relevant corresponding databases and statistical methods (e.g. correlation and regression).
Practical implications
To manage larger real estate portfolios, there is a need for regular property valuations. From this perspective, there is a great interest related to the optimisation of the valuation costs, valuation quality and valuation duration. Hedonic methods are considered as an efficient way of performing these valuation tasks. However, further suitable models and parameters are needed. The study describes parameters that can be appropriate for the development of relevant models and creates a structured parameters list, providing the technical basis for the latter. This structured parameter list is substantiated by the evaluation of the existing research.
Social implications
Property values represent a significant asset for the national economy and for the individual wealth/welfare. The development of property value in a national economy is also relevant for politics, economy and society. The use of hedonic methods and the knowledge of important individual parameters can contribute towards assessing and substantiating the effect of political decisions on the value of real estate.
Originality/value
For the first time, a comprehensive and structured analysis on the value of the relevant parameters used in hedonic methods is performed. Thereby a large number of parameters were identified which question the stability of the results in respective individual studies. In addition, the newly developed hierarchy of parameters can serve as the basis for further research.