Das Berufsbildungsinstitut Arbeit und Technik - kurz biat - wurde 1997 an der Flensburger Universitat gegrundet. Es hat sich in relativ kurzer Zeit zu einer namhaften Einrichtung fur die Ausbildung von Lehrkraften an berufsbildenden Schulen in den beruflichen Fachrichtungen Elektrotechnik, Fahrzeugtechnik, Informationstechnik und Metalltechnik entwickelt. Daruber hinaus ist das biat eine renommierte Statte der Berufsbildungsforschung geworden. Nach 20 Jahren des Bestehens blicken die Herausgeber zuruck, beschreiben die gegenwartige Situation, und wagen einen Ausblick auf die Zukunft. So versteht sich das biat auch heute noch als starker Fursprecher der beruflichen Bildung: verortet in Flensburg, ausstrahlend regional, national und international.

Der Band untersucht die Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG) auf den gesellschaftsrechtlichen Kapital- und Glaubigerschutz. Das BilMoG verfolgt das Ziel, den Informationswert von Jahresabschlussen unter Beibehaltung des Glaubigerschutzniveaus zu steigern. Der Gesetzgeber fuhrte eine ausserbilanzielle Ausschuttungssperre ein, die unsichere Vermoegensgegenstande bei der Ermittlung des ausschuttungsfahigen Vermoegens eliminiert. Trotz dieser minimal-invasiv wirkenden Massnahme wurde ein Paradigmenwechsel eingelautet: Der ausschuttungsfahige Gewinn ist fortan nicht mehr aus der Bilanz ersichtlich, sondern nur noch in Zusammenschau mit Angaben im Anhang ermittelbar. Das Vorsichtsprinzip hat zulasten der Informationsfunktion eine Schwachung erfahren.

Nach der Einfuhrung der 2015er-Novellierung der DIN EN ISO 9001 mussten Bildungsanbieter prufen, ob diese Norm fur ihre Tatigkeit relevant ware. Fraglich ist dabei, ob die demokratisch nicht legitimierten Dokumente privater Normungsorganisationen zur Grundlage von Gesetzen oder Verordnungen werden sollten. Der Autor betrachtet kritisch die DIN EN ISO 9001:2015 auf Grundlage einer Dokumentenanalyse. Die Bezugnahme auf die Norm in der Vertragsgestaltung birgt die Gefahr, dass es weniger um die Qualitat der Bildungsmassnahmen als um den organisatorischen Rahmen geht. Dieser wird mit der Realisierung von Lerneffekten gleichgesetzt, um Vertrauen in den Bildungsanbieter zu ermoeglichen. Damit wird die Problematik der Vertrauenswurdigkeit des Bildungsanbieters auf die Vertrauenswurdigkeit des Bewertungssystems verlagert.

Eine Ausbildung zum Beruf ist meist die Grundvoraussetzung fur eine erfolgreiche Berufsbiografie. Fur Jugendliche werden jedoch auch oft Ausbildungsangebote geschaffen, die sich zwar an Berufskriterien orientieren, jedoch nicht immer zu gesellschaftlich anerkannten Berufsabschlussen fuhren. Unter anderem werden zeitlich verkurzte Formen der Berufsausbildung entwickelt, um bestimmten Zielgruppen den Berufseinstieg zu erleichtern oder Beschaftigungsfelder mit geringeren Qualifikationsanforderungen zu erschliessen. Der Band stellt empirische Untersuchungen und theoretische Diskussionen aus Deutschland, OEsterreich und der Schweiz zu verkurzten Berufsausbildungen vor, um Wirkungen und Effekte der Konzeptionen zu erschliessen und zu bewerten. Die Buchbeitrage gehen insbesondere der Frage nach, welche Formen der Berufsausbildung als Ausbildung zum Beruf angesehen werden koennen.

Der Autor untersucht mittels eines kontrolltheoretischen Simulationsmodells das strategische Verhalten neu gegrundeter Unternehmen (Innovatoren), die einen Branchenwettbewerb mit etablierten Unternehmen (Imitatoren) erwarten. Als Steuerungsvariablen dienen dem Innovator der Absatzpreis der Produktinnovation und die Werbeausgaben je Periode. Beide Groessen fungieren als Signal fur die angebotene Produktqualitat und reduzieren in Verbindung mit der interpersonellen Kommunikation die Unsicherheit der potentiellen Konsumenten. Die Untersuchung berucksichtigt verschiedene Marktkonstellationen. Der Imitator kann aus Sicht der potentiellen Konsumenten bekannt oder unbekannt sein. Im Ergebnis werden fur den Innovator optimale Preis- und Werbestrategien ermittelt und Handlungsempfehlungen abgeleitet.

Die Schienenfahrzeugindustrie steht vor der Herausforderung, die kunftige Entwicklung ihres Personals zu gestalten. Eine Massnahme, um Mitarbeiter zu qualifizieren, ist eine betriebliche Weiterbildung. Die Autorin untersucht Einflussfaktoren auf die betriebliche Weiterbildungsbereitschaft des Projektkernteams. Als Grundlage fur die empirische Studie eines Schienenfahrzeugherstellers dienen verschiedene theoretische Ansatze. Die Studie zeigt auf, dass externe Kontextfaktoren und institutionelle Rahmenbedingungen im Umfeld der Schienenfahrzeugindustrie permanenten Veranderungen unterliegen. Diese werden beispielsweise durch die steigende technische Komplexitat der Fahrzeuge hervorgerufen. Die betriebliche Weiterbildungsbereitschaft der Mitarbeiter steht in Abhangigkeit zu dem Verhalten des Vorgesetzten, beispielsweise im Umgang mit auftretenden Schwierigkeiten.

Diese Studie verknupft die Kapitalanlageentscheidungen privater Haushalte im internationalen Rahmen mit der Konvergenz von Rechnungslegungssystemen. Hierzu betrachtet der Autor zunachst die Investitionsentscheidungen privater Investoren aus einer mikrooekonomischen Perspektive, um darauf aufbauend die Rechnungslegungskonvergenz und ihre positiven Effekte auf internationale Investitionen oekonometrisch mittels des Gravitationsmodells zu untersuchen. Hierbei senken sowohl eine Konvergenz im Bereich des Disclosures als auch des Enforcements die landerubergreifenden Informationskosten und foerdern so internationale Investitionen. Die Untersuchung macht deutlich, dass Disclosure und Enforcement in einer interdependenten Beziehung stehen: So ist die Wirkung der Disclosure-Konvergenz umso starker, je mehr das Enforcement konvergiert.

Gentlemen Bankers investigates the social and economic circles of one of America's most renowned and influential financiers to uncover how the Morgan family's power and prestige stemmed from its unique position within a network of local and international relationships. At the turn of the twentieth century, private banking was a personal enterprise in which business relationships were a statement of identity and reputation. In an era when ethnic and religious differences were pronounced and anti-Semitism was prevalent, Anglo-American and German-Jewish elite bankers lived in their respective cordoned communities, seldom interacting with one another outside the business realm. Ironically, the tacit agreement to maintain separate social spheres made it easier to cooperate in purely financial matters on Wall Street. But as Susie Pak demonstrates, the Morgans' exceptional relationship with the German-Jewish investment bank Kuhn, Loeb & Co., their strongest competitor and also an important collaborator, was entangled in ways that went far beyond the pursuit of mutual profitability. Delving into the archives of many Morgan partners and legacies, Gentlemen Bankers draws on never-before published letters and testimony to tell a closely focused story of how economic and political interests intersected with personal rivalries and friendships among the Wall Street aristocracy during the first half of the twentieth century.

Die Autorin befasst sich mit dem UEbergangsmandat des Betriebsrats gemass 21a BetrVG und dessen Gestaltungsmoeglichkeiten. Nach der Darstellung des Anwendungsbereichs des UEbergangsmandats zeigt sie die im Hinblick auf dessen Rechtsfolgen denkbaren Gestaltungsmoeglichkeiten auf. Sie geht der Frage nach, ob im Vorfeld einer Umstrukturierung die Moeglichkeit besteht, durch bestimmte Gestaltungsmoeglichkeiten das Entstehen eines UEbergangsmandats zu verhindern. Neben der Bildung eines gemeinsamen Betriebs gemass 1 Abs. 1 S. 2, Abs. 2 BetrVG untersucht sie die Bildung von betrieblichen Organisationsstrukturen gemass 3 BetrVG und 117 Abs. 2 S. 1 BetrVG. Im Mittelpunkt stehen dabei die vereinbarten Betriebsratsstrukturen durch Tarifvertrag gemass 3 Abs. 1 BetrVG.

Das Buch "Marketing fur Handelsmarken. Leitfaden fur erfolgreiche Handelsmarkenentwicklung im Lebensmitteleinzelhandel" von Joachim Hurth und Hermann Sievers gibt den aktuellen Stand der Handelsmarkenforschung im deutschen Handel wieder. Die Autoren gehen nach den Grundlagen der Handelsmarkenpolitik auf die Marktbedeutung und auf die Perspektiven von Handel, Hersteller und Konsument ein. Die Konzepte, die von den Akteuren angewendet werden, bilden einen weiteren Schwerpunkt des Buches. Dabei geht es um vorhandene Marketing- und Markenkonzepte und um die Instrumente, mit denen man die Konzepte beurteilen kann. Den Schluss des Buches bildet ein Ausblick auf die kunftige Entwicklung der Handelsmarken.

NAMED A BEST BOOK OF THE WEEK BY THE NEW YORK POST ALSO AVAILABLE AS AN AUDIOBOOK A from-the-trenches view of New York Daily News and New York Post runners and photographers as they stop at nothing to break the story and squash their tabloid arch-rivals. When author Mike Jaccarino was offered a job at the Daily News in 2006, he was asked a single question: "Kid, what are you going to do to help us beat the Post?" That was the year things went sideways at the News, when the New York Post surpassed its nemesis in circulation for the first time in the history of both papers. Tasked with one job-crush the Post-Jaccarino here provides the behind-the-scenes story of how the runners and shooters on both sides would do anything and everything to get the scoop before their opponents. The New York Daily News and the New York Post have long been the Hatfields and McCoys of American media: two warring tabloids in a town big enough for only one of them. As digital news rendered print journalism obsolete, the fight to survive in NYC became an epic, Darwinian battle. In America's Last Great Newspaper War, Jaccarino exposes the untold story of this tabloid death match of such ferocity and obsession its like has not occurred since Pulitzer- Hearst. Told through the eyes of hungry "runners" (field reporters) and "shooters" (photographers) who would employ phony police lights to overcome traffic, Mike Jaccarino's memoir unmasks the do-whatever-it-takes era of reporting-where the ends justified the means and nothing was off-limits. His no-holds-barred account describes sneaking into hospitals, months-long stakeouts, infiltrating John Gotti's crypt, bidding wars for scoops, high-speed car chases with Hillary Clinton, O.J. Simpson, and the baby mama of a philandering congressman-all to get that coveted front-page story. Today, few runners and shooters remain on the street. Their age and exploits are as bygone as the News-Post war and American newspapers, generally. Where armies once battled, often no one is covering the story at all. Funding for this book was provided by: Furthermore: a program of the J. M. Kaplan Fund

A sharp and illuminating history of one of capitalism's longest running tensions-the conflicts of interest among public company directors, managers, and shareholders-told through entertaining case studies and original letters from some of our most legendary and controversial investors and activists. Recent disputes between shareholders and major corporations, including Apple and DuPont, have made headlines. But the struggle between management and those who own stock has been going on for nearly a century. Mixing never-before-published and rare, original letters from Wall Street icons-including Benjamin Graham, Warren Buffett, Ross Perot, Carl Icahn, and Daniel Loeb-with masterful scholarship and professional insight, Dear Chairman traces the rise in shareholder activism from the 1920s to today, and provides an invaluable and unprecedented perspective on what it means to be a public company, including how they work and who is really in control. Jeff Gramm analyzes different eras and pivotal boardroom battles from the last century to understand the factors that have caused shareholders and management to collide. Throughout, he uses the letters to show how investors interact with directors and managers, how they think about their target companies, and how they plan to profit. Each is a fascinating example of capitalism at work told through the voices of its most colorful, influential participants. A hedge fund manager and an adjunct professor at Columbia Business School, Gramm has spent as much time evaluating CEOs and directors as he has trying to understand and value businesses. He has seen public companies that are poorly run, and some that willfully disenfranchise their shareholders. While he pays tribute to the ingenuity of public company investors, Gramm also exposes examples of shareholder activism at its very worst, when hedge funds engineer stealthy land-grabs at the expense of a company's long term prospects. Ultimately, he provides a thorough, much-needed understanding of the public company/shareholder relationship for investors, managers, and everyone concerned with the future of capitalism.

This account of Swissair's day-by-day history will serve as the basis of any future exploration of Switzerland's former national carrier, from its founding right up to the grounding of the fleet and ultimate demise of the company. Documented here is every significant corporate decision, along with previously little-known background information, a comprehensive overview of operational incidents, the airline's route network over seven decades, the countries Swissair served and types of aircraft it operated. In short, this book covers everything that made the legendary airline distinctive, in unprecedented scope. This new standard reference work records in precise detail and in easily comprehensible English both the history of civil aviation in Switzerland and the qualities that Swissair deemed important over its 70 years in existence. Rather than judge or assign blame, this book sticks strictly to the facts and figures that reflect the dedication of Swissair employees - from those in the cockpit and the cabin to those in marketing and technical services, both at home and abroad - to "their" airline, from the very early days right up until the final flight by a Swissair aircraft. In the process, the book injects new life into one of the most exciting chapters in the history of Swiss commerce.

Revenue Management beschaftigt sich mit der Optimierung von Kapazitats- und Preisentscheidungen beim Verkauf von verderblichen Gutern und Dienstleistungen, die innerhalb eines vorgegebenen Zeitraumes angeboten werden. Die Arbeit untersucht Verallgemeinerungen des Airline Revenue Managements, also Fluge, die innerhalb eines Flugnetzes durchgefuhrt werden. In einem ersten Schritt wird dazu ein Modell entwickelt, das neben UEberbuchungsuberlegungen flexible Kunden betrachtet. In einem zweiten Schritt wird dieses Modell um die Zuordnung von Flugzeugtypen zu angebotenen Flugen mit der Option eines Re-Fleetings erweitert. Dazu werden deterministische lineare Programme (DLP) entsprechend angepasst. Die DLP-Modelle werden in verschiedenen Flugnetzen getestet, sowie deren Charakteristika verglichen.

Die Nachhaltigkeitsberichterstattung hat vor allem bei grossen Unternehmen stark an Bedeutung gewonnen. Im Unterschied zur gesetzlich verpflichtenden Finanzberichterstattung veroeffentlichen Unternehmen umfassende Nachhaltigkeitsberichte bislang meist auf freiwilliger Basis. Neben der Legitimation des unternehmerischen Handelns versprechen sich die Unternehmen durch diese Form der Berichterstattung haufig eine Reduktion der Kapitalkosten. Vor diesem Hintergrund liefert die vorliegende Arbeit umfassende empirische Befunde zur Berichtspraxis in Deutschland und den USA sowie zu den Determinanten und den Eigenkapitalkostenwirkungen von Nachhaltigkeitsberichten. Die Ergebnisse der Studie haben wichtige Implikationen fur Unternehmen, Adressaten, Gesetzgeber und Standardsetzer sowie Wirtschaftsprufer.

In Verschmelzungen boersennotierter Gesellschaften nach den Regeln des deutschen UmwG weichen begutachtete Ertragswerte und Boersenkurse regelmassig voneinander ab. Ausgehend von bewertungsrelevanten Informationsunterschieden und widerstreitenden Interessen der Beteiligten beleuchtet diese Arbeit die Bestimmung, den Beschluss und die gerichtliche Beurteilung von Verschmelzungsverhaltnissen. Strategien zur Maximierung der Vermoegensposition werden theoretisch untersucht und mittels empirischer Daten der letzten 20 Jahre gewurdigt. Die Berucksichtigung von Synergien und baren Zuzahlungen werfen ein neues Licht auf die Angemessenheit des Transaktionspreises sowie die aus dem Spruchverfahren resultierende Vermoegensverteilung.

The first complete history of US industry's most influential and controversial lobbyist Founded in 1895, the National Association of Manufacturers-NAM-helped make manufacturing the basis of the US economy and a major source of jobs in the twentieth century. The Industrialists traces the history of the advocacy group from its origins to today, examining its role in shaping modern capitalism, while also highlighting the many tensions and contradictions within the organization that sometimes hampered its mission. In this compelling book, Jennifer Delton argues that NAM-an organization best known for fighting unions, promoting "free enterprise," and defending corporate interests-was also surprisingly progressive. She shows how it encouraged companies to adopt innovations such as safety standards, workers' comp, and affirmative action, and worked with the US government and international organizations to promote the free exchange of goods and services across national borders. While NAM's modernizing and globalizing activities helped to make American industry the most profitable and productive in the world by midcentury, they also eventually led to deindustrialization, plant closings, and the decline of manufacturing jobs. Taking readers from the Progressive Era and the New Deal to the Reagan Revolution and the Trump presidency, The Industrialists is the story of a powerful organization that fought US manufacturing's political battles, created its economic infrastructure, and expanded its global markets-only to contribute to the widespread collapse of US manufacturing by the close of the twentieth century.

From the bestselling, prize-winning author of THE LAST TYCOONS and HOUSE OF CARDS, a revelatory history of Goldman Sachs, the most dominant, feared, and controversial investment bank in the world
For much of its storied 142-year history, Goldman Sachs has projected an image of being better than its competitors--smarter, more collegial, more ethical, and far more profitable. The firm--buttressed by the most aggressive and sophisticated p.r. machine in the financial industry--often boasts of "The Goldman Way," a business model predicated on hiring the most talented people, indoctrinating them in a corporate culture where partners stifle their egos for the greater good, and honoring the "14 Principles," the first of which is "Our clients' interests always come first."
But there is another way of viewing Goldman--a secretive money-making machine that has straddled the line between conflict-of-interest and legitimate deal-making for decades; a firm that has exerted undue influence over government since the early part of the 20th century; a company composed of "cyborgs" who are kept in line by an internal "reputational risk department" staffed by former CIA operatives and private investigators; a workplace rife with brutal power struggles; a Wall Street titan whose clever bet against the mortgage market in 2007--a bet not revealed to its clients--may have made the financial ruin of the Great Recession worse.
As William D. Cohan shows in his riveting chronicle of Goldman's rise to the summit of world capitalism, the firm has shown a remarkable ability to weather financial crises, congressional, federal and SEC investigations, and numerous lawsuits, all with its reputation and its enormous profits intact. By reading thousands of pages of government documents, court cases, SEC filings, Freedom of Information Act papers and other sources, and conducting over 100 interviews, including interviews with clients, competitors, regulators, current and former Goldman employees (including the six living men who have run Goldman), Cohan has constructed a vivid narrative that looks behind the veil of secrecy to reveal "how "Goldman has become so profitable, and so powerful.
Part of the answer is the firm's assiduous cultivation of people in power--dating back to 1913, when Henry Goldman advised the government on how the new Federal Reserve, designed to oversee Wall Street, should be constituted. Sidney Weinberg, who ran the firm for four decades, advised presidents from Roosevelt to Kennedy and was nicknamed "The Politician" for his behind-the-scenes friendships with government officials. Goldman executives ran fundraising efforts for Nixon, Reagan, Clinton and George W. Bush. The firm showered lucrative consulting or speaking fees on figures like Henry Kissinger and Lawrence Summers. Famously, and fatefully, two Goldman leaders-- Robert Rubin and Henry Paulson--became Secretaries of the Treasury, where their actions both before and during the financial crisis of 2008 became the stuff of controversy and conspiracy theories.
Another major strand in the firm's DNA is its eagerness to deal on both sides of a transaction, eliding questions of conflict of interest by the mere assertion of their innate honesty and nobility, a refrain repeated many times in its history, most notoriously by current Goldman CEO Lloyd Blankfein's jesting assertion that he was doing "God's work."
As Michiko Kakutani's "New York Times "review of HOUSE OF CARDS said, "Cohan writes with an insider's knowledge of the workings of Wall Street, a reporter's investigative instincts and a natural storyteller's narrative command." In MONEY & POWER, Cohan has marshaled all these gifts in a powerful and definitive account of an institution whose public claims of virtue look very much like ruthlessness when exposed to the light of day.

"From the Hardcover edition."

In the early 1990s, Motorola, the legendary American radio and telecom company, made a huge gamble on a revolutionary satellite telephone system called Iridium. Light-years ahead of anything previously put into space, built on technology for Ronald Reagan's "Star Wars," Iridium was a mind-boggling technical accomplishment that sent waves of panic through phone companies around the world, because, surely, Iridium was the future of communication. Only months after launching service, bankruptcy was inevitable the largest to that point in American history. It looked like Iridium would go down as just a "science experiment." That is, until Dan Colussy got a wild idea. Colussy, a retired former President of Pan Am, heard about Motorola's plans to "de-orbit" the system and decided he would try to buy Iridium. Somehow, the little guy figured he could turn around one of the biggest blunders in the history of business. Eccentric Orbits masterfully traces the development of satellite technology, the birth of Iridium, and Colussy's tireless efforts to stop it from being destroyed, despite having doors slammed in his face by all of Wall Street. Piecing together funding from a motley group of investors that included a mysterious Arab prince and friends of Jesse Jackson, he eventually made his case before the most powerful people at the Clinton White House, the Pentagon, the FCC, intelligence services, and a consortium of thirty banks, pleading for the only phone that works at the ends of earth. Eccentric Orbits is a rollicking, unforgettable tale of innovation, failure, the military-industrial complex, and one of the greatest deals of all time.

The Google Story is the definitive account of one of the most remarkable organizations of our time. Every day over sixty-four million people use Google in more than one hundred languages, running billions of searches for information on everything and anything. Through the creative use of cutting-edge technology and a series of groundbreaking business ideas, Google's thirty-five year old founders, Sergey Brin and Larry Page, have in ten years taken Google from being just another internet start-up to a company with a market value of over US$80 billion. Based on scrupulous research and extraordinary access to the inner workings of Google, this book takes you inside the creation and growth of a company that has become so familiar its name is used as a verb around the world. But even as it rides high, Google wrestles with difficult challenges in a business that changes at lightning speed. In this new and updated edition to celebrate Google's 10th birthday, David A. Vise has written a new preface and new final chapter which look at further developments since 2005 and how Google will continue to expand and innovate while trying to follow its founders' mantra: DO NO EVIL 'If you want to know how the Google boys became wealthy and powerful beyond dreams, then David Vise's assiduously researched The Google Story is for you.' Sunday Telegraph 'If Google were to take on critical faculties as well as its other attributes Vise's book would probably come out on top.' The Times

Norges Bank has been an integrated part of Norwegian economic development from the complicated birth of the new nation-state after the Napoleonic wars to the present nouveau-richness of the Norwegian oil economy. This book traces its 200-year history, focusing on its relations with political institutions that have shaped and reshaped the bank's role since its establishment in 1816. In the first fragile years of the new nation, Norges Bank took centre stage in the discussion on how to reconstruct a collapsed monetary system, and how trust and resources should support the core financial function of the State apparatus. The financial and political role of the bank came to the fore from the late 1800s and peaked during the turbulent interwar years of the 1920s, after which the bank became the foremost defender of the monetary order and the gold standard, in bitter conflict with the emerging Labour Party. The blow that the Second World War delivered to central bank independence left the bank firmly subordinated to the Ministry of Finance. Not until 1986 was larger autonomy in monetary policy granted, and since then the bank's weight and responsibilities have continued to expand with its position as manager of the Norwegian oil fund. The bank's role has been largely defined by perceptions of what kind of financial services Norway needed, how economic policy was coordinated, and how discretionary power was distributed between the elected bodies, the executive branch, and underlying institutions with a defined mandate. The central aim of this book is to trace and explain these changes over the past two centuries.