Business Transformation and Innovation Management
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- 2017 (10) (remove)
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Dieses Werk zeigt Benchmarking als Analysemethode des Immobilien-Controllings besonders im Kontext der Renditeoptimierung und Kostensenkung.
In der überarbeiteten 3. Auflage wird seine Anwendung in den Disziplinen Investment- und Portfoliomanagement sowie Asset-, Property- und Facility Management sowie die integrale Bedeutung innerhalb des Immobilienlebenszyklus beschrieben. Die erforderlichen Grundlagen, Methoden, Vorgehensweisen, als auch die einzelnen Bausteine des Benchmarkings werden detailliert und anhand einer Vielzahl von Praxisbeispielen erläutert.
"Doppelte AfA bei Bebauung eines Ehegattengrundstücks": So ähnlich lauteten die Reaktionen auf ein Urteil des BFH (9.3.16, X R 46/14) zur ertragssteuerlichen Behandlung eines Betriebsgebäudes, das ein Unternehmer auf einem auch dem Nichtunternehmer-Ehegatten gehörenden Grundstück errichtet hatte. Neben dem BFH hat sich auch die Finanzverwaltung ausführlich mit diesem Gestaltungsmodell beschäftigt (BMF 16.12.16, IV C 6 - S 2134/15/10003). In einem Musterfall werden Chancen und Risiken gegeneinander abgewogen und Alternativen vorgestellt.
This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with the limitations and further research. Abstract This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with limitations and further research.
This study analyzes the renegotiations that take place between institutionalized public–private partnerships (PPPs) and their public clients drawing on survey data on the PPPs of the German Federal Armed Forces. Generally, both the party that initiates such renegotiations and the time at which renegotiations are launched determine the outcome of the PPP’s renegotiated remuneration. This effect is moderated by the degree of contract specificity and by a decrease in demand. Specifically, when the public client initiates the renegotiation of an incomplete contractual agreement due to a decrease in demand, it can successfully reduce the remuneration of the PPP.
Firms experience that an increasingly complex supply base is a costly investment. In order
to keep specialized suppliers but to reduce the effort of managing it, OEMs contract
second-tier firms and direct them to first-tier suppliers. We conduct four embedded case
studies in the international automotive industry to record types and possible motivations
of directed sourcing. Our findings show that directed sourcing triads may be set up to
achieve operational efficiencies but also for strategic reasons such as to gain access to
foreign markets. This research contributes to literature on triadic supply chains in general
and network buyer-supplier relationships specifically.