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Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks...
The crucial element of this book constitutes the synthesis of cultural dimensions from existing cultural taxonomies, extended by the operationalization of the eight identified Universal Dimensions of Culture (UDCs) into a questionnaire. First, an extensive Systematic...
This edited volume strives to support leaders in successfully leading their teams, projects and organizations across borders in an increasingly boundaryless world. From both an academic’s and a practitioner’s perspective, the book focuses on international leaders and...
This book deals with the concept of Decentralized Lending on the Blockchain.In order to familiarize with the topic, the basic principles of the underlying technology, such as blockchain, smart contracts or the general architecture of Decentralized Finance, are...
Competitive advantage is not achieved by a single company, but rather by the entire supply chain, with a focus on improving the flow of information, finance and goods. Improving these flows requires strategic investments relevant to the supply chain that are often...
The book addresses the problem of a time-varying unconditional variance of return processes utilizing a spline function.The knots of the spline functions are estimated as free parameters within a joined estimation process together with the parameters of the mean, the...
Organisations are involved in various types of negotiation. As digitalisation advances, such business negotiations are to a large extent electronic negotiations. Consequently, dedicated training for such electronic negotiations is important for mastering negotiation...
Multinational companies transfer managerial practices such as quality management globally. Studies from different perspectives have examined cultural, institutional, and organizational challenges in practice transfer, however, little is known about the micro-processes...
The research focus of Carolina Sinning refers to the international strategic management of brands and e-commerce firms. She sheds light on how multinational corporations benefit from their perceived brand globalness as well as from the application of the endorsed...
Digital technology is disrupting the prerequisites for most firms in the service industry and frequently forces them to reassess the ratio of human interaction and technology use in service encounters. To retain competitiveness, it seems mandatory to increase service...
This open access book, through an in-depth process study of the interactions of two creative groups (film production crew) in temporary organizations during two media projects, explores how a team developmental process unfolds and proposes a model illustrating how the...
This book answers the question of how to manage service robots in brick-and-mortar dominated retail service systems to allow for key stakeholders’ adoption and to foster value co-creation. It starts by demonstrating the scientific relevance of the topic as well as...
In this book, the drivers and barriers that motivate or inhibit consumers to participate in e-commerce are investigated, differentiating between the e-commerce subareas of cross-border e-commerce, voice-commerce, conversational-commerce and rental-commerce. This...
The phenomenon of excess volatility in the context of share prices and of the term structure of interest rates has been documented by the existing literature, highlighting the limitations of traditional models of rational expectations and of reliance on the efficient...
The aim of this strategic business consultancy project was the development of an applicable project management framework for sustainably successful M&A integration. Although M&As have been undertaken for decades throughout all industries, the reported high failure rates...
This practice-oriented guide comprehensively describes the basics of planning and implementing project management in logistics and supply chain management. It also presents a range of methods and tools for assessing project risks and monitoring projects. Containing ten...
Fintech Dictionary - What is a blockchain framework? What is crowdlending or an ICO? The Fintech Dictionary helps readers in clarifying key terms that have emerged in the vivid field of financial technology (fintech). It links keywords from banking and insurance, from...
The collection of case studies maps the corporate and financial structures of global gambling companies, the tactics that these companies employ to secure profits, the impact they exert on other industry sectors, as well as perspectives on regulation.The articles in the...
This Open-Access-Book analyzes the acceptance of sustainable freight transport and suggests a new framework for policy measures to decarbonize freight transport. Despite intense political endeavors, the environmental performance of the transport system has not improved...
This empirical thesis analyses the impact of sentiments in online media on consumers, businesses, and society as a whole, and how knowledge of these correlations can be used in a variety of applications. The results show that the sentiment data can be employed in a...
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