@book{PallaufSchoentag, author = {Pallauf, Rupert and Sch{\"o}ntag, J{\"u}rgen}, title = {Bewertung von aus F\&E-Projekten resultierenden immateriellen Verm{\"o}genswerten}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3 96256-006-5}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-33736}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {18}, abstract = {Selbst geschaffene immaterielle Verm{\"o}genswerte haben oftmals einen entscheidenden Anteil am Unternehmenserfolg und -wert, insbesondere bei forschungsintensiven Unternehmen. Die monet{\"a}re Bewertung dieser immateriellen Verm{\"o}genswerte stellt jedoch vielfach eine Herausforderung dar. In diesem Beitrag wird ein Konzept vorgestellt, mit dem die aus F\&E-Projekten resultierenden immateriellen Verm{\"o}genswerte praxisorientiert bewertet werden k{\"o}nnen. Die Ergebnisse eines Praxisprojekts belegen dar{\"u}ber hinaus die Bedeutung immaterieller Verm{\"o}genswerte in Bezug auf die Wertschaffung von F\&E-Abteilungen in forschungsintensiven Unternehmen.}, subject = {Forschung und Entwicklung}, language = {de} } @book{RoeslSeitzToedter, author = {R{\"o}sl, Gerhard and Seitz, Franz and T{\"o}dter, Karl-Heinz}, title = {Besser ohne Bargeld? - Gesamtwirtschaftliche Wohlfahrts-verluste der Bargeldabschaffung}, address = {Regensburg}, organization = {Ostbayersiche Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-000-3}, doi = {10.35096/othr/pub-793}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7937}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {33}, abstract = {To broaden the operational scope of monetary policy, several authors suggest cash abolishment as an appropriate means of breaking through the zero lower bound. The key question in this respect is: What are the costs of such a proposal? We argue that the welfare costs of bypassing the zero lower bound can be dealt with analytically and empirically by assuming negative interest rates on cash holdings. Adopting a money-in-the-utility-function (MIU) model, we measure the welfare loss in terms of theamount needed to compensate consumers (compensated variation), and as excess burden (deadweight loss) imposed on the economy. Firstly, we gauge the welfare effects of abolishing cash, both, for the Euro area and for Germany, and we perform several robustness checks. Secondly, we broaden the analysis by taking into account the liquidity services of assets included in the monetary aggregates M1 and M3, and we contrast the results for the year 2015 with those for the pre-crisis period 2005. Our findings suggest that the welfare losses of negative interest rates incurred by consumers and society are large, notably if implemented in a low interest rate environment. Imposing a negative interest rate of 3 percent on cash holdings and reducing the interest on all assets included in M3 creates a deadweight loss of € 62bn for euro area and of €18bn for Germany. The annual compensation required by consumers in the euro area as well as in Germany is equivalent to 2.2 percent of GDP or about €700 per capita. Thus, stepping into deep negative interest rates turns out to be a very costly economic experiment, leaving aside the potential risks and negative side effects of protracted and intensified unconventional monetary policy.}, language = {de} } @book{DollRosenthalVolkenandetal., author = {Doll, Jens and Rosenthal, Beatrice and Volkenand, Jonas and Hamella, Sandra}, title = {Nowcasting des deutschen BIP}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-001-0}, doi = {10.35096/othr/pub-794}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7947}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {26}, abstract = {Obgleich es zahlreiche Institutionen gibt, die das deutsche Bruttoinlandsprodukt vorhersagen, mangelt es aktuell an sogenannten „Nowcasting"-Modellen, deren Prognoseg{\"u}te mit jedem neu verf{\"u}gbaren, das deutsche Bruttoinlandsprodukt beeinflussenden Datenpunkt verbessert wird. In der folgenden Arbeit wird ein Konzept entwickelt und getestet, das auf Basis einer Bottom-up-Modellierung Nowcasting-Prognosen f{\"u}r das deutsche Bruttoinlandsprodukt erm{\"o}glicht. Hierbei bringt es mit der verwendeten Kombination von Modellen einen neuen Ansatz in die aktuelle Literatur des Nowcasting f{\"u}r das deutsche Bruttoinlandsprodukt ein. Durch die diversifizierte Vorhersage der einzelnen Komponenten ist neben einer verbesserten Prognoseg{\"u}te ebenfalls eine dezidierte Interpretation des wirtschaftlichen Geschehens m{\"o}glich. Das vorgestellte Prognosemodell zeigt in einem Pseudo Out of Sample Test eine gute Prognoseleistung im Vergleich zu Benchmark-Modellen und kann insbesondere in Krisenzeiten mit geringen Prognosefehlern {\"u}berzeugen.}, language = {de} } @book{LandstorferGroll, author = {Landstorfer, Elke and Groll, Thomas}, title = {Sustainability in Business - What drives Corporate Social Responsibility?}, address = {Regensburg}, organization = {Ostbayerische Technische Hochschule Regensburg / Fakult{\"a}t Betriebswirtschaft}, isbn = {978-3-96256-002-7}, doi = {10.35096/othr/pub-795}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:898-opus4-7955}, publisher = {Ostbayerische Technische Hochschule Regensburg}, pages = {38}, abstract = {This article analyzes what drives companies to implement sustainable practices in business. A description of how sustainability affects business shall give an exemplified picture of sustainable corporate behavior. The term 'sustainability' is described. The approach of the three dimensions of sustainability shall serve as a basic understanding to evaluate the possibilities of an implementation of sustainability in business. The concepts of environmental management, sustainable management and Corporate Social Responsibility are described. The meaning of the driver 'ethical responsibility' in business is analyzed as a framework for Corporate Social Responsibility. This can be implemented in business through a code of ethics, for example. Studies and current findings confirm that Corporate Social Responsibility has become an evolving trend and is of growing importance in business today. Conclusively, the driver 'ethical responsibility' was found to motivate companies towards sustainable business practices.}, language = {en} }