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Dieses Handbuch stellt in Beiträgen der führenden Experten qualitative und quantitative Forschungsmethoden des Faches vor. Behandelt werden sowohl fachspezifische Methoden wie auch Methoden der Sozialwissenschaften und der Informatik: Entwicklung von Forschungsdesigns, Befragungen, Nutzungsmessung von Websites, Benutzerforschung, Ethnomethodologie, Methoden der Informetrie, Evaluation von Informationssystemen, Inhaltsanalyse, Diskursanalyse, hermeneutische Methoden, Delphi-Methode, Methoden der buchwissenschaftlichen Forschung, Forschungsmethoden für historische Fragestellungen, Methoden der Lese- und Mediennutzungsforschung. Auch neue Möglichkeiten der Unterstützung durch Online-Tools (z.B. Online-Befragungen) werden erklärt.
This study revisits prior research on the valuation of dividends in an accounting-based valuation framework. Using a battery of tests, we show that market value deflation is essential in market-based tests of dividend displacement and signaling because it controls for ‘stale’ information in addition to scale (size) differences across firms. For U.S. firms, we show that after controlling for ‘stale’ information, the empirical association between dividends and market values switches from positive to negative. This switch is not explained by scale differences across firms. Further, we show that after controlling for staleness, the valuation of dividends remains positive for European firms. This result is explained by the relatively stronger association of dividends with future earnings in these settings (i.e., signaling). Lastly, our country-specific estimates of dividend valuation provide a potentially valuable index for studies aimed at examining the effects of accounting and securities regulation on information asymmetries in an international context.
We study the importance of owner wages and dividends as alternative payout channels in privately held firms. Using data on all Swedish closely held corporations and their owner–managers over the period 2000–2009, we find that dividends comprise one-fourth of total payout to owner–managers. Dividends are used as a flexible payout channel. Wages are the preferred payout channel and are rather sticky. Choice of payout channel and level of payout are affected by dividend and wage taxation. Consistent with the difference in flexibility across payout channels, shareholder taxes have a stronger impact on dividends than on wages.
This paper analyzes heterogeneity in capital gains tax elasticities across individuals. Using panel data of over 260,000 individuals, I find that the sensitivity of capital gains to taxes is decreasing over the individual life cycle. Younger individuals respond more strongly to changes in capital gains taxes than older individuals. An increase in age of 18 years decreases the lock-in effect of capital gains taxes by approximately 10%.
ISO 2789:2013 specifies rules for the library and information services community on the collection and reporting of statistics:
for the purposes of international reporting;
to ensure conformity between countries for those statistical measures that are frequently used by library managers, but do not qualify for international reporting;
to encourage good practice in the use of statistics for the management of library and information services.
Jahresbericht
(2013)
Activity report
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Activity report
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Activity report
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Activity report
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Activity report
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Activity report
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Geschäftsbericht 2012/2013
(2013)
Annual report
(2013)
Activity report
(2013)
Activity report
(2013)
Activity report
(2013)
Activity report
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Activity report
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Activity report
(2013)
IMC Report
(2013)
Activity report
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Activity report
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Activity report
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Activity report
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Activity report
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Activity report
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Any innovation process naturally goes hand in hand with a strong potential for failure. Up to as many as 90% of all innovation projects fall to termination before their successful completion, with even higher termination rates in the pharmaceutical industry. Such terminations can have detrimental effects on the project members involved. Yet, surprisingly, as project members make up the most important reason for the success of innovations, research has hitherto scarcely noted the human side of innovation project terminations. Consequently, this study aims to analyze how to retain the innovative functioning of project members after such setbacks.
This dissertation develops a framework to study the processes involved and analyze the influence of termination characteristics on project members. Resilience, or positive adaptation despite adversity, serves as the dissertation’s underlying framework and is adapted to the innovation context. To measure the resilience of project members after termination and to analyze the influence of termination characteristics on resilience, this dissertation develops the resilience construct innovator resilience potential (IRP), embedded in the innovator resilience (IR) framework. Herein, IRP stands for the potential in individuals for future innovative functioning and coping with future setbacks. The IRP construct consists of six malleable facets: self-efficacy, outcome expectancy, hope, optimism, self-esteem, and risk propensity.
This dissertation theoretically develops and tests this definition and operationalization of IRP in a qualitative and a quantitative study. The qualitative study was conducted in a world-wide operating hospitality company that underwent a large-scale innovation project termination. The quantitative field study took place as an online questionnaire that 238 innovators completed entirely (180 innovators had experienced an innovation project termination). A total of 326 innovators completed the first part of the questionnaire regarding IRP. After developing IRP in the qualitative study, it became operationalized, tested, and validated in the quantitative study. Furthermore, the quantitative field study tested the relationship of IRP with future innovative functioning, which has great importance for the success of future innovation projects. A second step identifies factors influencing IRP.
The outcomes of the quantitative field study show that IRP strongly relates to project commitment, which represents future innovative functioning of project members, as project commitment is important for the success of innovation projects. The strong relationship hinges on having experienced a termination beforehand. Therefore, IRP is important in the ongoing work of innovators following an innovation project termination. It is thus important to strengthen IRP after a termination, as this has a strong relationship with project commitment and as such future innovative functioning. Furthermore, this dissertation identifies social support as an influencing factor on IRP. More precisely, emotional support of the leader and organizational support provided through a climate of psychological safety strongly relate to IRP. In contrast, the support from family and friends does not relate to IRP. The dissertation found only work-related social support to strongly influence IRP. These findings result in theoretical and practical implications on how best to support project members during and after an innovation project termination.
In addition, the general practical discussion of this dissertation presents five steps leading to IRP and guidelines for a post termination debriefing to provide leaders with practical advice. The theoretical findings suggest that IRP can be used to measure the influence of innovation project terminations on project members and that IRP is important for future innovative functioning and for future coping of project members. The findings build the basis for future research in this nascent research field.
Innovators' careers
(2013)
The success or failure of most organizations is heavily dependent on innovation. However, this innovation is only possible through a special group of employees: the socalled innovators. These scientists, researchers, and developers are vital for the innovativeness of the organization. In my dissertation, I examine innovators’ careers from their organization’s point of view. In particular, my objective is to develop a more balanced approach to innovators’ careers than is offered in the contemporary career management literature. Some researchers argue that organizational career management has become more important because of the war for talent, whereas others postulate that organizations withdraw from career management because of the changing definitions of a career. These contrasting viewpoints leave organizations without a clear guideline for managing their key players’ careers. In order to provide such a guideline, in this thesis I address three central research questions by drawing on a cross-level sample of 625 innovators and 37 HR (human resources) managers from 37 organizations.
First, I analyze why some innovators leave their technical field of specialization to become managers. The results reveal that new career attitudes and organizational culture have an influence. More specifically, innovators with a self-directed career attitude, a boundaryless mindset, and a preference for organizational mobility often have a high managerial orientation, whereas the opposite is the case for innovators with a more valuesoriented career attitude. Furthermore, it is more likely in organizations with a supportive and collaborative culture that innovators will want to advance their career in a management position than in organizations with a culture in favor of innovativeness, power sharing, and
learning and development.
Second, I investigate whether organizational career management can still influence innovators’ careers. My results reveal that this is the case. In particular, they show that organizations should apply their organizational career management intensively, but should refrain from using too many practices and from further diversifying an already intensively applied organizational career management. Moreover, my study indicates that organizations profit from increasing innovators’ perceived career management support because it boosts the match between individual and organizational career plans.
Third, I examine how organizations can use dual ladders to raise innovators’ organizational commitment and career satisfaction. I identify the perceived recognition and transparency of the dual ladder as factors integral to the success of this career management instrument. My analyses illustrate that both are positively related to innovators’ organizational commitment and career satisfaction. In addition, my results reveal that selfdirected career management weakens the positive relationships between the perceived recognition of the dual ladder and organizational commitment and career satisfaction. Based on the conceptual arguments and empirical results, I provide recommendations for organizations on how to handle innovators’ careers in the era of the new career. Therefore, I provide easy-to-use guidelines on how to keep innovators in their technical
positions and roles, how to use organizational career management, and how to make dual ladders work. Last, but not least, I focus on the limitations of my study and point to future research possibilities.
Past research has identified innovation portfolio management as a key success factor for a firm’s new product development process. However, the relevant literature falls short in considering the strategic scope of innovation portfolio decision-making. To take a first step in this direction, Marcel Coulon defines the construct of ‘portfolio orientation’ as a strategic orientation. He develops a conceptual framework to identify performance effects of portfolio-oriented decision-making for new product development programs. Based on data of more than 200 German companies, he presents three papers. First, he addresses contingencies for portfolio orientation effectiveness to help understand interactions of formal innovation management with new product development issues inside and outside firm boundaries. Second, he identifies best performing portfolio types for specific levels of portfolio management formalization. Third, a variety of antecedents and their impact on a firm’s portfolio orientation are presented. Accordingly, the book is equally relevant for practitioners and academics in the fields of research and development management and innovation management, as well as strategic marketing management.
The present dissertation applies findings from the field of cognitive psychology to the business context. Specifically, it examines the influence of different types of similarity on decisions in the areas of innovation and strategy. Similarity and related concepts, such as strategic fit, play an important role in these fields, such as when generating or assessing the value of ideas. However, recent findings in cognitive psychology, indicating that a purely taxonomic, traditional model of similarity does not capture the entire picture of similarity, have widely been ignored in the business context.
Two entities are taxonomically similar if they belong to the same category based on features they share (e.g., dog and cat). In contrast, entities are thematically similar if they co-occur or interact in the same scenario or event (e.g., dog and bone). Thematic thinking builds on the latter type of similarity. The present dissertation focuses on the role thematic similarity plays in managerial decision making and takes the first steps toward establishing thematic thinking as a business-relevant concept, using a multi-study approach. After explaining the conceptual basis of thematic thinking, hypotheses are derived and tested, using four different samples of field data and applying different methods of data collection. The main body of the dissertation comprises four empirical studies.
The first study that is presented examines individual antecedents and outcomes of thematic thinking based on a sample using survey data from 199 individuals. Positive affect and experience are shown to be positively related to thematic thinking. A negative relationship is postulated for thematic thinking and formal education; the relationship found is indeed negative, yet not significant. The empirical findings related to the outcomes of thematic thinking turn out to be the opposite of the postulated relationships: creativity is found to be significantly negatively related to thematic thinking, while adaptation is significantly positively related to it.
The second empirical study investigates the relationship between thematic thinking and individual performance within the research and development (R&D) context. The findings are based on a sample of 172 R&D professionals. As hypothesized, a significant positive relationship between thematic thinking and innovativeness as well as job performance are hown. The relationship between thematic thinking and job performance is mediated by innovativeness. Furthermore, post-hoc analyses reveal that the relationship between thematic thinking and job performance is moderated by political skill.
Managerial Intentionality
(2013)
Private banking rating
(2013)