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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and...
This book identifies central key factors for future-oriented teaching in Higher Education to support the task of ensuring the knowledge transfer for sustainable and competence-oriented employability to the future workforce. Through an innovative approach using...
Dr. Max Jalowski designs strategies for revolutionizing workshops by introducing persuasive technology.His results show that investigating the behavior of participants in design workshops offers various application potentials for persuasive technology. He presents...
Existing literature on energy audits consists almost exclusively of practical guides. This book looks at energy auditing from a scientific perspective. It discusses the nature of energy audits and provides a universally applicable data model as a basis for automatic...
The study proposes and empirically validates an integrated model of leisure visitors’ destination brand associations that can guide destination marketing and branding activities for both, the brand identity and the consumer-based brand equity (CBBE) perspective. A...
This explorative, primary data-based study provides findings on the first nearly two decades of the emerging supermarket industry in Bangladesh, in particular its capital city Dhaka. The objective is thereby twofold: On the one hand, the study traces the so-far...
In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial...
This book presents a guideline for turning any organisation into a more mindful one, allowing it to manage unexpected events and develop stronger resilience. The author conducted empirical research with a German IT company’s staff and its leadership in a longitudinal...
In this open-access-book the author concludes that expertise could be the key factor for global and interconnected problems. Experimental results have shown that expertise was a stronger predictor than public information regarding change in behavior and strategy...
The study on the impact of the digital consumer's emotional intelligence based on the moral values promoted in e-business presents an actual interdisciplinary topic in the context of the digital age.The research proposes an original approach to e-business and digital...
Moritz Göldner analyzes the unexplored phenomenon of patients and caregivers as innovators with respect to their own unmet medical needs in two complementary studies. In study 1 he uses a mixed-method approach to analyze quantitative data from two datasets on more than...
The importance of the energy and commodity markets has steadily increased since the first oil crisis.The sustained use of energy and other resources has become a basic requirement for a company to competitively perform on the market.The modeling, analysis and assessment...
Hydrogen has recently become a popular topic and is often described as the missing link to a successful green energy transition. However, hydrogen can only contribute to a carbon-free future if it is produced from renewable energy. The ability to produce renewable...
In this book a quantitative, dynamic model is developed to explain and explore the diffusion of green new products in a business-to-business (B2B) context. Considering the case of emerging bioplastics, this goal is reached through a mixed-methods design, combining...
This dissertation uncovers how informal and self-organized communities of practice as a source of learning and adaptability are embedded in their formal organizational surroundings. Based on an interpretative case study of three communities of practice within the German...
Working and interacting in foreign languages is widespread. While the relationship between language and behavior has been discussed for many years, empirical evidence for behavioral effects of foreign language use is surprisingly scarce. Stefan Nothelfer has...
In this book Florian Andresen aims to unpack the “capability rigidity paradox” within the dynamic capability view. Consequently, he tackles one of the core challenges in strategic management of the past decades. Providing a novel and thorough literature review...
This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of...
This research aims at synthesizing literature on social capital theory and OSS communities to arrive at a conceptual model of social capital and individuals' value creation in OSS communities. Accordingly, it targets at replicating prior research that used social...
Julian Eibel studies the contribution of joint venture (JV) use as means of financing flexibility against the background of diverse financial restrictions in the institutional and regulated environment of the REIT Act. After reviewing JV motives for classical...
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