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.

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.

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.

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.

Stretching across three centuries, from the start of the Civil War through Prohibition to today, Bitter Brew is the engrossing, often scandalous saga of one of the wealth- iest and most colorful dynasties in American commerce: the Busch family of St. Louis, Missouri, the founders of the legendary Anheuser-Busch company. The critically acclaimed journalist William Knoedelseder tells the story of how the Busch patriarchs turned a small brewery into a multibillion dollar international corporation and trans- formed their product, Budweiser, into the iconic King of Beers. He paints a fascinating portrait of immense wealth and power accompanied by scandal, heartbreak, tragedy, and untimely death. A cautionary tale of prosperity, hubris, and loss, Bitter Brew is also a revealing chronicle of American progress and decline over the past 150 years.

2020 Book of the Year * International Labor History Association Honorable Mention * Philip Taft Labor History Prize This rich history details the bitter, deep-rooted conflict between industrial behemoth International Harvester and the uniquely radical Farm Equipment Workers union. The Long Deep Grudge makes clear that class warfare has been, and remains, integral to the American experience, providing up-close-and-personal and long-view perspectives from both sides of the battle lines. International Harvester - and the McCormick family that largely controlled it - garnered a reputation for bare-knuckled union-busting in the 1880s, but in the 20th century also pioneered sophisticated union-avoidance techniques that have since become standard corporate practice. On the other side the militant Farm Equipment Workers union, connected to the Communist Party, mounted a vociferous challenge to the cooperative ethos that came to define the American labor movement after World War II. This evocative account, stretching back to the nineteenth century and carried through to the present, reads like a novel. Biographical sketches of McCormick family members, union officials and rank-and-file workers are woven into the narrative, along with anarchists, jazz musicians, Wall Street financiers, civil rights crusaders, and mob lawyers. It touches on pivotal moments and movements as wide-ranging as the Haymarket "riot," the Flint sit-down strikes, the Memorial Day Massacre, the McCarthy-era anti-communist purges, and America's late 20th-century industrial decline. Both Harvester and the FE are now gone, but this largely forgotten clash helps explain the crisis of yawning inequality now facing US workers, and provides alternative models from the past that can instruct and inspire those engaged in radical, working class struggles today.

John Raskob is not a name that looms large but his greatest building casts a shadow on us every day. Financier of the Empire State Building, Raskob was a self-made businessman who worked for DuPont and for GM and famously invented with the idea for consumer credit, which he first offered to individual car buyers (GMAC). A friend of New York Governor Al Smith, Raskob became active in New York politics and ran the Democratic National Committee and Smith's campaign for the presidency. He invested his own fortune heavily in the Empire State Building, built at the height of the Great Depression. A colorful figure, Raskob's life evokes the roaring twenties, the Catholic elite, the boardrooms of America's biggest corporations, and the rags-to-riches tale that is central to the American dream. His most famous interview was entitled "Everybody Ought to Be Rich" in Ladies' Home Journal in August 1929-on the eve of the stock market crash-and his personal achievement of such extraordinary wealth and power highlight just how far he came traveled from a teenage candy seller on the railway between Lockport and Buffalo. His wide circle of business associates and personal acquaintances included Water Chrysler, the DuPonts, Alfred Sloane, Franklin Roosevelt, Joseph Kennedy, Western miners, and the Pope. He lived his own creed: "Go ahead and do things. The bigger the better, if your fundamentals are sound. Avoid procrastination."

Die Rechnungslegungsvorschriften nach IAS/IFRS haben, mit deren UEbernahme in europaisches Recht im Jahr 2003 und mit der ab 1. Januar 2005 in Kraft getretenen und fur alle europaischen kapitalmarktorientierten Unternehmen gultigen gesetzlichen Verpflichtung zur Konzernabschlusserstellung nach IAS/IFRS, erheblich an Aktualitat gewonnen. Im Gegensatz zu den US-amerikanischen US-GAAP, die vor dem Hintergrund der Bilanzskandale um WordCom, Enron und andere in der aktuellen Diskussion als regelbasierte ("rule-based") und daher missbrauchsanfallige Rechnungslegung kritisiert wird, werden IAS/IFRS als eine eher prinzipienbasierte ("principle-based") Rechnungslegung beschrieben. Aufgrund der Prinzipienbasierung soll bei der Abschlusserstellung und Prufung weniger das Befolgen kasuistischer Einzelfallregelungen als vielmehr verantwortungsvolles "professional judgement" der Abschlussersteller und Prufer stehen, das im Sinne des eigentlichen Geists der Regelungen ("spirit of the rules") auszuuben ist. Im Rahmen dieser Arbeit wird die vermeintliche Prinzipienbasierung der IAS/IFRS auf breiter Basis analysiert.

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.

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.

The revelatory saga of Pixar's rocky start and improbable success

After Steve Jobs was dismissed from Apple in the early 1990s, he turned his attention to a little-known graphics company he owned called Pixar. One day, out of the blue, Jobs called Lawrence Levy, a Harvard-trained lawyer and executive to whom he had never spoken before. He hoped to persuade Levy to help him pull Pixar back from the brink of failure.

This is the extraordinary story of what happened next: how Jobs and Levy concocted and pulled off a highly improbable plan that transformed Pixar into one of Hollywood's greatest success stories. Levy offers a masterful, firsthand account of how Pixar rose from humble beginnings, what it was like to work so closely with Jobs, and how Pixar's story offers profound lessons that can apply to many aspects of our lives.

At the end of the 1950s the 100-year-old clothing firm Burberry was a troubled company with an uncertain future, whose new owners did not know what to do with it once they had secured it. Brian Kitson joined Burberry in 1958 expecting a temporary summer job and stayed for over twenty years. His research into the company's distinguished past, encouraged by the last Mr Burberry, began to suggest a possible direction for regeneration...Written with great verve and wit, Burberry Days tells of the author's unexpected adventures as an international travelling Burberry salesman throughout the 1960s and '70s, as well as exploring the origins of the company's emblematic trench coat and the familiar house check. The book also offers some controversial reasons why Britain, with so much to offer - from the Savile Row suit, the Jermyn Street shirt and Scottish cashmere to workforce skills and great design talent - can still only count Burberry in the premier league of international fashion houses.

At the end of the 1950s the 100-year-old clothing firm Burberry was a troubled company with an uncertain future, whose new owners did not know what to do with it once they had secured it. Brian Kitson joined Burberry in 1958 expecting a temporary summer job and stayed for over twenty years. His research into the company's distinguished past, encouraged by the last Mr Burberry, began to suggest a possible direction for regeneration...Written with great verve and wit, Burberry Days tells of the author's unexpected adventures as an international travelling Burberry salesman throughout the 1960s and '70s, as well as exploring the origins of the company's emblematic trench coat and the familiar house check. The book also offers some controversial reasons why Britain, with so much to offer - from the Savile Row suit, the Jermyn Street shirt and Scottish cashmere to workforce skills and great design talent - can still only count Burberry in the premier league of international fashion houses.

Der Zusammenschluss mehrerer Bauunternehmen in Form einer Arbeitsgemeinschaft (ARGE) zahlt heutzutage zur taglichen Praxis bei der Realisierung einzelner Infrastrukturprojekte und anderer Grossprojekte in der Bauwirtschaft. Obwohl die Grunde zur Bildung einer ARGE mannigfaltiger Natur sein koennen, handelt es sich bei dieser Unternehmenskooperation stets um ein projektbezogenes Zweckbundnis. Aus diesem Charakteristikum einer ARGE ergeben sich eine Reihe gesellschafts- und steuerrechtlicher Fragestellungen. Zur Bewaltigung dieser Probleme hat sich im Laufe der Jahrzehnte eine gangige ARGE-Praxis entwickelt, die im Ergebnis eine Rechtsform "sui generis" hat entstehen lassen. Das Ziel der Untersuchung ist es, die wesentlichen Grundzuge der rechtlichen Gestaltung einer ARGE und deren Besteuerung aufzuzeigen und einer kritischen Analyse zu unterziehen.

Spielerleihgeschafte sind mittlerweile im Profisport zu einer echten Alternative zum endgultigen Transfer gereift. Der Autor geht auf die sich bei der Spielerleihe stellenden Rechtsfragen tiefgehend ein. Schwerpunktmassig werden zum einen die verbandsrechtlichen Vorschriften, welche die Spieleruberlassung reglementieren, auf ihre Vereinbarkeit mit hoeherrangigem Recht uberpruft. Dies gilt auch fur die von der FIFA geplanten Beschrankungen von Leihgeschaften. Zum anderen beschaftigt sich der Autor intensiv mit der Thematik, ob die gegenwartige Praxis der Spielerleihe mit dem Arbeitnehmeruberlassungsgesetz (AUEG) vereinbar ist, welcher gerade auch vor dem Hintergrund der jungsten AUEG-Reform ausserste Brisanz zukommt. Schliesslich werden noch entsprechende Alternativmoeglichkeiten vorgestellt.

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.

Es ist branchenubergreifend ein zunehmendes Streben nach Agilitat erkennbar. Agile Arbeitsweisen loesen sich von klassischen Hierarchien und setzen auf Kooperation und Kommunikation. Zahlreiche Softwareentwickler wenden sich mittlerweile von einer Programmierung nach dem sogenannten Wasserfallmodell ab und entscheiden sich fur eine agile Programmierung. Rechtlich wirft eine agile Programmierung jedoch zahlreiche Fragen auf. Rechtsdogmatische Unklarheiten und fehlende Rechtsprechung wirken sich unmittelbar auf die Vertragsgestaltung der Unternehmer aus. Der Autor greift die praktisch relevanten und besonders klarungsbedurftigen Problemstellungen einer agilen Programmierung (insbesondere durch den Einsatz von SCRUM) auf und zieht Parallelen zum privaten Baurecht und den dort ausgearbeiteten Loesungsansatzen.

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.

What went wrong with American business at the end of the 20th century? Until the spring of 2001, Enron epitomized the triumph of the New Economy. Feared by rivals, worshipped by investors, Enron seemingly could do no wrong. Its profits rose every year; its stock price surged ever upward; its leaders were hailed as visionaries. Then a young Fortune writer, Bethany McLean, wrote an article posing a simple question - how, exactly, does Enron make its money? Within a year Enron was facing humiliation and bankruptcy, the largest in US history, which caused Americans to lose faith in a system that rewarded top insiders with millions of dollars, while small investors lost everything. It was revealed that Enron was a company whose business was an illusion, an illusion that Wall Street was willing to accept even though they knew what the real truth was. This book - fully updated for the paperback - tells the extraordinary story of Enron's fall.