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Institute
- FB I - Wirtschaftswissenschaften (1033) (remove)
Der zweite Band der Schriftenreihe des EMF-Instituts thematisiert die Konferenz „Familienunternehmen – „Wir reden
darüber!“ Im Mittelpunkt steht die Kommunikation im Familienunternehmen. Welche Sprache braucht ein Unternehmen? Welche
Regeln der Kommunikation gelten? Und sprechen Familienunternehmen
eine andere Sprache? Diese Schrift enthält – ganz im Sinne der Konferenz – keine rein wissenschaftlichen Abhandlungen, sondern einen bunten Mix aus neuen, praxisrelevanten wissenschaftlichen Fragestellungen und Erfahrungsberichten sowie Meinungen von Familienunternehmern.
Debate about alternative monetary systems – Silvio Gesell, John Maynard Keynes, Irving Fisher
(2013)
Due to the instability of current financial and monetary markets worldwide and the dysfunc-tions of current capitalism, this Master’s thesis studies alternative monetary systems. The ob-jective of this paper is to debate about historical as well as current alternative monetary sys-tems and to evaluate their concept, theory and success.
First of all, the theoretical approaches to the problems of monetary systems of Silvio Gesell, John Maynard Keynes and Irving Fisher will be analyzed. Furthermore, a critical acclaim will be subjected by discussing the advantages and disadvantages of these reforms. Finally, the theories of the three economists will be compared in order to define similarities and differ-ences. In the second main part, this thesis aims out exploring alternative monetary systems which have been implemented into practice. In the course of this analysis two historical case studies as well as seven current ones will be described and evaluated. The historical alterna-tive monetary systems are based on Gesell’s approach and the current systems represent com-plementary currency systems. The aim of this evaluation is to identify if alternative monetary systems can offer an added value for the economy and society. In the last chapter, this paper also aims out exploring if a global alternative monetary system could be established.
In conclusion, it can be said that all three economists developed alternative monetary systems which could have been very effective at that time. Nowadays, an adaptation of these systems is needed by changing them to complementary currencies instead of replacing the official cur-rencies or by guaranteeing the preservation of national sovereignty for instance. In addition, complementary currency systems can be very successful by stimulating the local economy as well as strengthening the community. Furthermore, they are able to offer a monetary stability, sustainability and reduction of international inequalities. Nevertheless, they have to be man-aged well and there has to be a democratic decision on the amount of complementary curren-cy that should be issued.
In summary, the introduction of complementary currency systems is recommended, because they are able to strengthen the economy as well as the community. If the economy is weak, these systems will have the potential to support the national currency by stimulating the local economy. Furthermore, these systems do not represent a high risk of financial failure due to low start-up costs.
The term Hidden Champions has been invented in the 1990’s by management thinker
Hermann Simon to designate extremely well performing mid-size businesses, mostly coming
from Germanic countries (Simon, H., 2009). The present study aims to prove and confirm the
presence of such companies in France and to find possible differences and similarities
between Hidden Champions of the two countries. The main results show that the phenomenon
of Hidden Champions exists in France as well but that these companies are less numerous and
smaller in terms of revenues and in terms of employees. Industries in which they operate are
also very different although some similarities have been found. They nevertheless share
similar strategic vision and export-sales ratios with their German counterparts. Origins of
identified differences are partially investigated and elements of culture, administration and
history give first reflections on how to explain them. Finally, new debates and the
introduction to new tools for measuring the criteria concerning notoriety set by Simon are
presented in the last part.
Macroeconomic Effects of Fiscal Consolidation: New Evidence from the Great Recession in Europe?
(2013)
Large fiscal consolidation packages aiming at reducing budget deficits and debt levels to
prudent levels have been designed to overcome the Great Recession in Europe. This paper
investigates how fiscal consolidation is conducted in four sample countries in order to
comply with the respective limits under the Excessive Deficit Procedure of the Stability
and Growth Pact. The subsequent macroeconomic analysis reveals that the consolidation
measures do not only fall back behind their aim of reducing the public debt-to-GDP ratio,
but lead to overall devastating economic consequences, especially in the peripheral
countries. The central argument of the thesis claims that restrictive austerity measures are
currently self-defeating and harmful for economic growth. Moreover, the reluctance to
induce a change in these measures will drive the economies even further into a state of
recession instead of stabilizing their economic positions. The main finding of this paper is
that the negative outcomes would have been predictable much earlier if policy makers had
based their decisions on standard macroeconomic theory. The underestimation of fiscal
multipliers and the misinterpreted crowding out effect are only some factors that indicates
the need to loosen up the tight budget constraints and refocus on a more growth-friendly
consolidation process.
Executive Summary
Das Bundesministerium für Justiz (BMJ) hat am 28.12.2012 ein neues Gesetz zur Umsetzung der sogenannten Micro-Richtlinie 2012/6/EU über Erleichterungen in der Rechnungslegung für Kleinstkapitalgesellschaften veröffentlicht1; das Kleinstkapital-gesellschaften Bilanzrechtsänderungsgesetz kurz MicroBilG.
Das Gesetz enthält Änderungen im handelsrechtlichen Bilanzrecht für Kleinstkapital-gesellschaften und gilt für Geschäftsjahre, die sich auf einen nach dem 30.12.2012 liegenden Abschlussstichtag beziehen, d. h. bereits für den Jahresabschluss 2012.
Während Einzelkaufleute bereits mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) am 25. Mai 20092 von der Buchführungspflicht und der Pflicht zur Aufstel-lung von Jahresabschlüssen befreit wurden, unterlagen Kleinstbetriebe, die in der Rechtsform einer Kapitalgesellschaft oder einer Personenhandelsgesellschaft ohne vollhaftende natürliche Personen organisiert sind europarechtlichen Vorgaben hin-sichtlich ihrer Rechnungslegung.
Durch das MicroBilG wird es unterdessen Kleinstunternehmen gewährt, auf die Er-stellung eines Anhangs vollständig zu verzichten, wenn sie bestimmte Angaben unter der Bilanz ausweisen. Darüber hinaus sollen weitere Optionen zur Verringerung der Darstellungstiefe im Jahresabschluss eingeräumt werden. Ferner können Kleinst-kapitalgesellschaften künftig wählen, ob sie die Offenlegungspflicht durch Veröffent-lichung oder durch Hinterlegung der Bilanz erfüllen. Über die für die Kleinstkapital-gesellschaften vorgesehenen Erleichterungen hinaus, enthält das MicroBilG einzelne redaktionelle Änderungen sowie Klarstellung bilanzrechtlicher Vorschriften3.
In der folgenden Arbeit werden ausgehendend von einer Darbietung des MicroBilG die wesentlichen Änderungen, die sich für das Handelsgesetzbuch ergeben haben, dargestellt und daraufhin einer kritischen Würdigung unterzogen. Insbesondere soll auf die Fragen eingegangen werden, ob die Erleichterungen des MicroBilG zu einer tatsächlichen Entlastung der Kleinstbetriebe führen und des Weiteren einen Mehrwert für die deutsche Wirtschaft haben.
Die Ölindustrie in Russland
(2014)