Articles de revues : « Corporations, German »

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Saenger, Ingo. « The Best Interests of the Corporation, Procedural Questions of Enforcing Individual and Corporate Rights and Legal Actions against Board Members ». European Business Law Review 26, Issue 1 (1 février 2015) : 13–29. http://dx.doi.org/10.54648/eulr2015002.

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This paper examines the procedure by which individual and corporate rights are enforced to protect the best interests of the corporation. The crucial question of just what the best interests of the corporation are, is focussed on particularly. The unique German approach of the 'best interests of the enterprise' is contrasted with the 'best interests of the corporation'. The different treatment given to the 'best interests of the corporation' and the 'best interests of the enterprise' by various German laws are used to illuminate the tensions between stakeholder and shareholder interests. It is pointed out that in fact, members of management boards and members of supervisory boards must take into consideration the interests of all stakeholders as part of the 'best interests of the enterprise'. Recent developments regarding causes of action for minority shareholders under German law are explained in greater detail. These developments are analysed for the potential and actual influence on the protection in Germany of the interests of corporations and minority shareholder interests. It is also considered how the German statutory provisions compare with the rules in the US, particularly with regards to statutory derivative actions. The importance of cultural norms on questions of corporate best interests is also discussed. It is concluded that under the German statutory derivative action it is still difficult for shareholders, particularly minority shareholders, to enforce the corporation's best interests.

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Böttcher, Lars, et Sebastian Blasche. « The Limitations of the Management Board's Directive Powers in German Stock Corporations ». German Law Journal 11, n^o 5 (1 mai 2010) : 493–512. http://dx.doi.org/10.1017/s2071832200018666.

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The limitations of the management board's directive powers in German Stock Corporations are an important issue in German Corporate law. The German Stock Corporation or Aktiengesellschaft (“AG”) is the corporate organizational form most directly comparable to the publicly held corporation in the U.S. It is regulated by the German Stock Corporation Act (AktG). The defining feature of the AG is a two-tier board structure containing both a management board (Vorstand), which is in charge of managing the corporation, and a supervisory board (Aufsichtsrat), which is elected by the shareholders' meeting (Hauptversammlung) and which appoints and supervises the management board. The two boards are completely separate from each other, no overlap in membership is permitted.

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Guinnane, Timothy W. « Creating a New Legal Form : The GmbH ». Business History Review 95, n^o 1 (2021) : 3–32. http://dx.doi.org/10.1017/s0007680520000707.

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The most common business enterprise form in Germany today is the Gesellschaft mit beschränkter Haftung (GmbH). The GmbH offers entrepreneurs the flexibility of a partnership combined with limited liability, capital lock-in, and other traits associated with corporations. Authorized in 1892, the GmbH appeared during a period of ferment in German enterprise law and was an early example of the private limited-liability company prevalent in many economies today. The new form reflected challenges created by the corporation reform of 1884, problems in German colonial companies, and the view that British company law had put German firms at a competitive disadvantage. Significant sections of the financial and legal community harbored strong reservations about this legal innovation.

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Meric, Gulser, Berrin Guner, Shifei Chung et Ilhan Meric. « A Comparison of Business Management Characteristics in U.S., German, and Japanese Manufacturing Corporations ». Studies in Business and Economics 14, n^o 1 (1 avril 2019) : 141–53. http://dx.doi.org/10.2478/sbe-2019-0011.

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AbstractComparing the management characteristics of business firms in different countries has been a popular research topic in business administration. In this paper, we compare the management characteristics of U.S., German, and Japanese manufacturing corporations. The findings of our study can provide valuable insights for corporate managers and global investors. We find that U.S. manufacturing corporations have the lowest liquidity risk (i.e., U.S. manufacturing firms have higher liquidity levels) compared with German and Japanese manufacturing corporations. German manufacturing corporations have the highest bankruptcy risk (i.e., German manufacturing firms have higher liability levels) compared with U.S. and Japanese manufacturing corporations. The average collection period of accounts receivable and the average payment period of accounts payable are significantly shorter in U.S. manufacturing corporations compared with their German and Japanese counterparts. Due to the extensive use of the just-in-time inventory management system in Japanese Keiretsu industry groupings, Japanese manufacturing corporations have higher inventory turnover rates (i.e., Japanese manufacturing corporations carry lower inventory levels) compared with U.S. and German manufacturing corporations. U.S. manufacturing corporations are able to earn higher operating profit margins compared with their German and Japanese counterparts because they are able to charge higher product prices to customers and/or they are able to have lower manufacturing costs. Japanese manufacturing corporations have the lowest annual sales and total assets growth rates compared with U.S. and German manufacturing corporations.

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Becht, Marco, et Ekkehart Boehmer. « Voting control in German corporations ». International Review of Law and Economics 23, n^o 1 (mars 2003) : 1–29. http://dx.doi.org/10.1016/s0144-8188(03)00011-5.

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Reidenbach, Dirk. « No Stock Options for Supervisory Board Members of a German Stock Corporation : A Comment on In re Mobilcom AG, BGH II ZR 316/02 of 16 February 2004 ». German Law Journal 5, n^o 4 (1 mars 2004) : 347–54. http://dx.doi.org/10.1017/s2071832200012505.

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On February 16th, 2004 the German Federal Court of Justice (Bundesgerichtshof, BGH) delivered a judgment concerning stock options for members of the supervisory board of Mobilcom AG, a major German telecommunications company organized as a stock corporation. As is well known, German stock corporations have a two-tier board, consisting of the management board and the supervisory board. This decision by the BGH sheds again a new light on the much discussed and much disputed management structure of German stock corporations. After this decision, there are now only limited ways in which members of the supervisory board may be compensated with stock options, if at all. In the near future, even these possibilities might be foreclosed by new regulation. The following comment will give a brief overview of the case, the reasoning of the Court, the law as it stands, and finally the law as it might become.

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Fear, Jeffrey, et Christopher Kobrak. « Banks on Board : German and American Corporate Governance, 1870–1914 ». Business History Review 84, n^o 4 (2010) : 703–36. http://dx.doi.org/10.1017/s0007680500001999.

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This examination of the foundations of German and American corporate governance highlights the role of money-centered banks, both as board members in large corporations and as intermediaries on the stock exchange. German banks, by acting as surrogate regulators, became institutional stabilizers, and German regulators encouraged banks to participate in corporate boards in order to overcome agency problems in firms and to control speculation. American investment banks, prior to 1914, often managed to overcome regulatory obstacles, which enabled them to wield more power over corporations than their legendary German counterparts. American banks had more opportunities to intervene in the event of panics, bankruptcies, foreign investment, and corporate consolidation. In contrast to Germany, the United States increasingly imposed regulations that circumscribed the supervisory role of banks as board members.

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Grabiec, Olimpia, et Paulina Łasica. « MOTIVATION PROCESS IN CORPORATIONS ON THE POLISH MARKET ». Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 19, n^o 3 (30 octobre 2018) : 43–61. http://dx.doi.org/10.5604/01.3001.0013.0050.

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The article presents a discussion of issues related to motivation processes used in corporations on the Polish market. In this publication its authors presented the results of their own research on motivation in corporations. The main objective of the study is to analyse the incentive process in three corporations on the Polish market (NGA Human Resources, Teleperformance Germany and Groupon Shared Services), dealing both with the support of German-speaking customer service and the introduction of personnel documentation to the system.

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Kraft, Gerhard, et Sigrid Zielinski. « Like-kind Exchanges Pursuant to Section 1031 Internal Revenue Code and their Consequences under German CFC-rules ». Intertax 41, Issue 3 (1 mars 2013) : 153–58. http://dx.doi.org/10.54648/taxi2013013.

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On the basis of sound economic reasoning, numerous tax systems have provisions that allow for tax-free exchanges of like-kind property. When the property is sold after the exchange the gain will usually be taxed so that it is in fact not a tax-free exchange but rather a deferral of taxation until the sale of the property. After a brief overview of the basic like-kind exchange rules under the US Internal Revenue Code (IRC) and the basic concepts of the German Controlled Foreign Corporations (CFC-) rules, this article discusses the possible consequences of a like-kind exchange of US property by a US corporation, owned and controlled by shareholders resident in Germany under German CFC-rules. As a few examples will demonstrate, a like-kind exchange under US law could - if certain conditions are met - lead to the application of German CFC-rules thereby reversing the non-recognition event. In these instances, German CFC legislation overreaches the basic purpose of CFC-rules - to prevent or reduce abuse and designs for tax evasions.

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Srlent, A. « Foreign shareholder financing of German corporations ». Intertax 15, Issue 4/5 (1 août 1987) : 100–105. http://dx.doi.org/10.54648/taxi1987025.

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Franks, Julian, et Colin Mayer. « Ownership and Control of German Corporations ». Review of Financial Studies 14, n^o 4 (octobre 2001) : 943–77. http://dx.doi.org/10.1093/rfs/14.4.943.

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Weber, Florian, et Ulf Larsson-Olaison. « Corporate social responsibility accounting for arising issues ». Journal of Communication Management 21, n^o 4 (6 novembre 2017) : 370–83. http://dx.doi.org/10.1108/jcom-02-2017-0028.

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Purpose Arising societal issues challenge corporate social responsibility. The purpose of this paper is to analyze how corporations account for arising issues under different institutional settings: the stakeholder oriented corporate governance model of Germany is hypothesized to produce a different response than the more state dominated Swedish welfare model. Design/methodology/approach This paper takes the reported CSR response of the largest corporations in Germany and Sweden, in relation to the 2015 European refugee crisis, as its case. In total, 157 annual reports are investigated by means of text analysis for statements in relation to the European refugee crisis. Findings Empirically, German corporations are more prone to communicate on this emerging issue, and deploying corporate resources to an emerging societal crisis. Based on that finding, this study concludes that the German model is more in line with international CSR-discourse than the Swedish. Research limitations/implications This study has implications for institutional theory perspectives on CSR accounting-related issues. By comparing two economies that would be characterized as “coordinated market economies” a somewhat different set of topics becomes apparent. Further considering country context could be useful when expanding the debate on CSR accounting. Originality/value This study is the first to empirically investigate corporate diplomacy with regard to the European refugee crisis. Besides others, corporations are important societal players. Therefore, corporations bear both, the obligation to deal with arising issues and the potential to participate in public opinion-forming with regard to those issues.

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Deipenbrock, Gudula. « The Business Judgment Rule and the Problem of Hindsight Bias Observations from a German Company Law Perspective ». European Business Law Review 27, Issue 2 (1 avril 2016) : 197–221. http://dx.doi.org/10.54648/eulr2016009.

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This paper introduces selected aspects of the German Business Judgment Rule (German BJR). The German BJR is explored in context with the internal liability of a member of the management board of a German stock corporation, Aktiengesellschaft (German AG). Recent rather spectacular litigations involving the liability of company organs have provoked a debate in Germany on whether or not the internal liability of the organ vis-à-vis the company under German law should be reformed. Against this backdrop controversies surrounding the effectiveness of the German BJR have also gained momentum. The German BJR is viewed mainly as a tool to limit the internal liability of company organs, in particular that of a member of the management board of a German AG. Is the German BJR in this context an effective legal instrument? Or does it rather require a reform to achieve its ambitious legislative goals? These questions stimulated the interest in analysing this topic in this paper which aims to prepare the way for responses. The tour d’horizon regarding the German BJR might not only allow a better understanding of the internal liability regime of a German AG which has become an issue of considerable practical importance. It also aims to provide some more general insights into German legal reasoning and the ‘operation’ of the German law of stock corporations (Aktienrecht). Its findings might not only be instructive to the practice of courts and practitioners of other legal systems in the realm of directors’ civil liability. As a concise ‘country report’ on the German BJR it could also be used as a basis for further comparative law explorations.

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Bühner, Rolf. « Assessing international diversification of West German corporations ». Strategic Management Journal 8, n^o 1 (janvier 1987) : 25–37. http://dx.doi.org/10.1002/smj.4250080104.

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Erling, Elizabeth J., et Alan Walton. « English at work in Berlin ». English Today 23, n^o 1 (janvier 2007) : 32–40. http://dx.doi.org/10.1017/s026607840700106x.

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A report on a survey of seven multinational companies in Germany. Since the 1990s, there has been a dramatic change in the structure of many large European companies. While previously many were ‘particularly solidly established in their countries of origin’ (Truchot 2002:14), they have now become multinational and are less identifiable with a particular country. A case in point is DaimlerChrysler, formed in 1998 through the merger of Daimler-Benz (a German manufacturer of motor vehicles) and the Chrysler Corporation (a US automobile manufacturer). A side effect of the rise of such corporations has been that English has become a key language of international business. This has certainly been true for DaimlerChysler, which has given English official status in the company

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Freidank, Carl-Christian, et Remmer Sassen. « Simultaneous models for accounting policy optimization of stock corporations according to German commercial law ». Corporate Ownership and Control 12, n^o 2 (2015) : 236–63. http://dx.doi.org/10.22495/cocv12i2c1p5.

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The paper presents simultaneous models for accounting policy optimization of stock corporations according to German commercial law. In particular, we illustrate the integration into the optimization models of effective income tax, deferred taxes, remuneration principles for members of management boards and supervisory boards under stock corporation law, parameters for the distribution of profits, and key indicators of the annual financial statements. The models are useful to design optimal financial statements in line with the targets of the company

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Burger, Martijn J., Jelmer Schalk, Daniel Schiller et Spyridon Stavropoulos. « Regional Policy and Greenfield Investments in German Districts ». Urban Science 5, n^o 3 (28 juin 2021) : 51. http://dx.doi.org/10.3390/urbansci5030051.

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Using data on greenfield investment in German districts from 2003 to 2010, we examine how regional development policies affect the decision of multinational corporations to locate facilities in Germany. We are interested in whether regional development policies accumulate to increase the attractiveness of a region and whether some policies are necessary to attract foreign investors. Applying count data models and geographic weighted regression, the results indicate that, on average, regional development policies increase the attractiveness of German districts for multinational firms. We find that place-based policies have the strongest effect on investments in the East German lagging regions. However, policies predominantly attract standardised types of investments that require considerable capital investments but not specialised location advantages.

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Casper, Matthias. « Three Topics at the Periphery of Corporate Governance : Business Rescues and Wrongful Trading, Supervisory Law for Financial Institutions and the Perspective on Islamic Financial Institutions ». European Business Law Review 26, Issue 1 (1 février 2015) : 203–27. http://dx.doi.org/10.54648/eulr2015011.

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In this paper three specific areas and their impact of corporate governance are analysed. The first part of the article questions the adequacy of current obligations under German law to inform shareholders of a financial crisis. The risk that directors and other managers will make risky decisions because of a desire to avoid insolvency and the rules governing corporate conduct in situations of insolvency or near-insolvency in Germany are considered and contrasted with the English approach. The approach to supervision of financial institutions, and the potential for these rules to apply to companies other than financial institutions, are considered. The current rules for financial institutions in Germany, and the ways in which the managements and auditing of such companies differs from the norm are analysed. The potential for Islamic law to have an effect on the management of corporations forms the subject matter of the final part of this article. The role of Sharia Supervisory Boards (SSB) in the German unitary and two-tier systems, and the proper classification of such boards are thoroughly explored. The possible consequences for SSBs and the corporations that use them under the German laws on Corporate Governance are considered. The article concludes with a summary outlining the ways in which Corporate Governance affects the areas covered; business rescue laws, supervisory laws for financial institutions, and Islamic Financial Institutions.

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O'Hagan Luff, Martha, et Jessica Geiger. « How global are German corporations An empirical investigation ». Global Business and Economics Review 23, n^o 3 (2020) : 227. http://dx.doi.org/10.1504/gber.2020.10030493.

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Geiger, Jessica, Martha O' et Hagan Luff. « How global are German corporations An empirical investigation ». Global Business and Economics Review 23, n^o 3 (2020) : 227. http://dx.doi.org/10.1504/gber.2020.110013.

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Stahl, Günter K., et Jean‐Luc Cerdin. « Global careers in French and German multinational corporations ». Journal of Management Development 23, n^o 9 (octobre 2004) : 885–902. http://dx.doi.org/10.1108/02621710410558486.

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Hiss, Stefanie. « From Implicit to Explicit Corporate Social Responsibility : Institutional Change as a Fight for Myths ». Business Ethics Quarterly 19, n^o 3 (juillet 2009) : 433–51. http://dx.doi.org/10.5840/beq200919324.

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ABSTRACTThe focus of this paper is institutional change and the changing role of business in Germany. Back in the 1980s, the German institutional framework was characterized by implicit mandatory and obligatory regulations that set a clear context for responsible corporate behavior. Today, this framework has eroded and given way to a situation in which corporations explicitly and voluntarily take responsibility for social issues. This shift from implicit to explicit corporate social responsibility is an indication of a major institutional change epitomized by the deconstruction of ‘old’ and the reconstruction of ‘new’ institutions. In the course of this change, corporations, state actors, and civil society organizations compete for their ideas and interests in what we call a fight for myths. The paper traces this fight for myths and the changing understanding of corporate responsibility in Germany.

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HUELSHOFF, MICHAEL G. « Corporatist Bargaining and International Politics ». Comparative Political Studies 25, n^o 1 (avril 1992) : 3–25. http://dx.doi.org/10.1177/0010414092025001001.

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International regimes and multinational corporations (MNCs) play active roles in domestic political processes. This article links these international systems variables to corporatist analyses of domestic structural adjustment politics in the Federal Republic of Germany. The interplay of regimes and MNCs with domestic politics is seen in case studies of the German steel and oil refining industries. It is demonstrated that corporatist models should incorporate international-level variables.

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Vesper-Gräske, Marlen. « Business and Human Rights – Recent Trends in Germany ». European Criminal Law Review 11, n^o 1 (2021) : 63–72. http://dx.doi.org/10.5771/2193-5505-2021-1-63.

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There is an undeniable, growing trend in the current Corporate Social Responsibility (CSR) discussions: the responsibility of corporations to abide by and to protect human rights. This discussion includes potential criminal liability for corporations as well as their management for human rights violations. This article will survey the legal status quo of corporate responsibility in the context of human rights protection in Germany. It will then outline two drafts of legislation: a first draft leaked to the press in February 2019 that did not result in further legislative action, and a second draft recently leaked to the public that included key points for such a legislation to become the new German Human Rights Supply Chain Due Diligence Law.

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Hoffmann, Christian Pieter, et Lea Aeschlimann. « Shielding or engaging : the use of online shareholder platforms in investor relations ». Corporate Communications : An International Journal 22, n^o 1 (6 février 2017) : 133–48. http://dx.doi.org/10.1108/ccij-05-2016-0037.

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Purpose The purpose of this paper is to analyze antecedents of listed corporations’ propensity to adopt online shareholder platforms. It differentiates two strategic investor relations (IR) frames, shielding and engaging, and explores their effect on ICT adoption. Design/methodology/approach Findings are based on a survey of 82 corporations listed on the Swiss, German and Austrian stock exchanges. The authors apply multiple linear regression analysis to test a multi-faceted adoption model. Findings The authors find that resource constraints, familiarity with online media and efficiency considerations drive listed corporations’ willingness to adopt online shareholder platforms. Beyond these operational antecedents, strategic considerations significantly affect adoption: IR functions geared toward shareholder engagement are more likely to apply interactive platforms, while IR departments geared toward shielding the corporation from shareholder interventions will be less attracted to the participatory affordances of online media. Research limitations/implications This study is limited in scope to corporations listed on the Swiss, German and Austrian stock exchanges and cannot account for antecedents distinct to other regulatory environments. Practical implications IR functions need to carefully develop and apply communication strategies, which in turn will inform ICT adoption. The authors find that IR departments geared toward a two-way symmetrical communication model are more attracted to the participatory affordances of online platforms. Thereby, they are more likely to innovate by employing current digital applications. Originality/value This study contributes to research on the benefits of digital media to two-way symmetrical and dialogic corporate communications. It is the first study to explore these relationships in the context of IR. It further contributes to research on the strategic role of IR by developing and applying two distinct strategic frames to the subject of ICT adoption in IR.

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Vasyl Namoniuk, Vasyl Namoniuk, et Nataliya Shavrina Nataliya Shavrina. « FOREING DIRECT INVESTMENTS OF GERMAN TNCs : MAIN TRENDS AND FEATURES ». Gulustan-Black Sea Scientific Journal of Academic Research 21, n^o 03 (10 mai 2015) : 22–28. http://dx.doi.org/10.36962/2103201522.

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The paper deals with the features of German transnational corporations’ investment activity within the last decade. The period of active foreign direct investing during 2004–2007 and the period of FDI decline due to the global economic and financial crisis are distinguished. The sectoral and regional structures of German TNCs’ investments are analyzed as well. The special accent is made on the issue of investment attractiveness of Central and Eastern Europe, especially Ukraine, for the German TNCs. It was revealed that stability and predictability of the situation in the country and main features of its market are more important for German corporations when choosing the host country, than regulatory restrictions on foreign direct investment. This is a very important issue for the FDI attraction into Ukrainian economy. Keywords: TNCs, FDI, international capital flows, regulatory restrictions, Central and Eastern Europe, Ukraine.

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Edler, Jakob. « International research strategies of multinational corporations : A German perspective ». Technological Forecasting and Social Change 71, n^o 6 (juillet 2004) : 599–621. http://dx.doi.org/10.1016/j.techfore.2003.10.001.

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Baumgartner, Marc André, et Esther Tippmann. « A delicate balance : how multinationals can harmonize local and global strategies ». Journal of Business Strategy 40, n^o 3 (9 mai 2019) : 3–9. http://dx.doi.org/10.1108/jbs-03-2018-0042.

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Purpose Strategizing in a multinational corporation requires balancing global and local strategy. The purpose of this paper is to provide some insights into how multinational corporations succeed in this endeavor. Design/methodology/approach The authors conducted a detailed qualitative investigation of the strategy-development processes at Gamma – a European multinational corporation in the materials industry. Specifically, the authors investigated strategy development in the DACH region (i.e., for the German, Austrian and Swiss subsidiaries). To collect data, they conducted interviews with key informants at the corporate headquarters and the subsidiaries and collected archival data. Findings The data revealed that Gamma had found an approach to strategy development that balanced its global strategy with local conditions, finding a suitable way to align its global and local strategies. The authors therefore unravel three key insights revolving around subsidiaries’ unique interpretations of the basic idea of global strategy, idiosyncratic strategy development processes in subsidiaries and globally and locally synchronized temporal structures. Originality/value Knowing how to balance the strategic needs of headquarters and subsidiaries allows multinational corporations to follow a general strategy while simultaneously developing a local market strategy responsive to the individual market requirements.

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Feyerlein, Daniel. « Strengthening Competitiveness of Multinationals through Relocation of Production to Asia ». Asian Social Science 11, n^o 27 (22 novembre 2015) : 99. http://dx.doi.org/10.5539/ass.v11n27p99.

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<p>This article asks whether a strategic opportunity exists for a company producing products with the label ‘Made in Germany’ to relocate production to Asia while retaining German engineering. This article focuses on the prevailing market situations of several multinational corporations based in Germany, which are encountering growing competition from Asia due to disadvantages in product price, delivery costs and transportation time that are related to a non-adapted and non-future oriented sourcing concept. Through an empirical research study, respondents from Asia were asked about their willingness to accept the price of a ‘Made in Germany’ product, the importance of price, their opinion about delivery issues, and their acceptance of local production in Asia. Total responses of N = 636 (100.0%) were collected, including n = 108 (17.0%) responses from Asia. The results are addressed to strategic management for German companies that can gain competitiveness through a relocation of production to Asia while considering long-term requirements. The results of the study suggest that the fundamental strategy of pairing German engineering with local production in Asia is worth pursuing in which the market conditions of tomorrow are considered.</p>

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Papastamatelou, Julie, Rainer Busch, Begüm Ötken, Elif Y. Okan et Karim Gassemi. « Effects of Network Capabilities on Firm Performance across Cultures ». International Journal of Management and Economics 49, n^o 1 (1 mars 2016) : 79–105. http://dx.doi.org/10.1515/ijme-2016-0005.

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AbstractThe purpose of this study is to identify key factors related to network capabilities that enhance the performance of Chinese, Turkish and German firms. Chinese (n= 107), Turkish (n= 129) and German (n= 109) MBA-students completed a questionnaire, based on an earlier version developed by Kenny [2009], which included questions on the respective firm, its performance and network capabilities. The predictors of firm performance varied by country: in China “information sharing” and “trust” were important, in Turkey “network coordination” and in Germany “human capital resources.” In addition, each country had its own specific drivers of firm performance. The findings of this paper should enhance understanding of the cross-cultural differences and assist managers when planning to join foreign corporations.

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Pilz, Matthias, et Junmin Li. « Tracing Teutonic footprints in VET around the world ? » European Journal of Training and Development 38, n^o 8 (27 août 2014) : 745–63. http://dx.doi.org/10.1108/ejtd-10-2013-0110.

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Purpose – This paper aims to focus on the vocational and training behaviours of German corporations at their subsidiaries in the USA, China and India. Although all three countries are important markets for Germany, they are characterised by very different cultures, vocational education and training (VET) systems and employment systems. The transfer of the German VET system to other countries has been the topic of discussion and controversy. Design/methodology/approach – In this study, the authors rely on interviews with local training experts of German subsidiaries to analyse VET activities. Their analysis is based on convergence (standardisation) versus divergence (localisation) theory borrowed from approaches in international management studies. Findings – The findings indicate a “localisation” effect in all three nations. The similarities can be explained partially by the stronger focus on off-the-job trainings and greater preferences for academic careers. Research limitations/implications – The study is a pilot study. Practical implications – The transfer of the German VET system to other countries seems to be very difficult. Originality/value – Beyond this general debate, the specialist literature pays virtually no attention to the training practices of German companies abroad. The authors have tried to fill this research gap.

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Weissenberger-Eibl, Marion, et Patrick Spieth. « Ownership structure and corporate governance code : The case of family business enterprises in Germany ». Corporate Ownership and Control 6, n^o 4 (2009) : 382–90. http://dx.doi.org/10.22495/cocv6i4c3p4.

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Ownership of corporations in Germany is today highly concentrated in the hands of families and other companies. Theses ‘insider’ systems often result in core conflict tends to be between controlling shareholders and sometimes between strong stakeholders and weak minority shareholders. The aim of this paper is to research the characteristics of ownership and control in family business and point out the role of Family Business Governance in securing an appropriate control of the owning families. The authors give suggestions how to implement the German Governance Code recommendations in family businesses.

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Moser, Till. « The German Exit Taxation According to Section 6 Foreign Transaction Tax Law and Section 50i Income Tax Law : Current Developments and Areas of Concern ». Intertax 43, Issue 10 (1 octobre 2015) : 610–14. http://dx.doi.org/10.54648/taxi2015059.

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German residents moving abroad face an exit taxation regime under section 6 Foreign Transactions Tax Law if they hold shares in domestic or foreign corporations. In 2013, the respective provision was amended by section 50i Income Tax Law, which was again fundamentally reformed in July 2014. This provision has been accused to be vague and ambiguous and, as a consequence, implies serious application problems in practical terms both for the fiscal authorities and the tax payer, with tremendous consequences for foreign investment in Germany. Given this background, the following article revisits the most challenging problem areas and offers possible solution approaches.

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Muchlinski, Peter. « The Development of German Corporate Law Until 1990 : An Historical Reappraisal ». German Law Journal 14, n^o 2 (1 février 2013) : 339–79. http://dx.doi.org/10.1017/s2071832200001838.

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The development of modern corporate law can be located in four “origin” legal systems: France, England, Germany and the United States (specifically in leading State Jurisdictions such as New York, New Jersey and Delaware). These systems are often segregated between an Anglo-American “outsider” system of corporate law and governance and the Continental “insider” system. This has its political economy parallel in the “Varieties of Capitalism” literature, which separates the major capitalist economies into “Liberal Market Economies”, such as the UK and the USA, and “Co-ordinated Market Economies”, such as Germany. These distinctions concentrate, in particular, on whether the system of corporate finance is based on open stock markets and widely dispersed “outsider” shareholding, as in the Anglo-American model, or on finance carried out by “insider” universal investment banks with places on the supervisory organs of corporations as is often claimed to be the case for the German system.

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Röttger, Ulrike, Anna Dudenhausen, Dominik Czeppel et Doreen Adolph-Selke. « The perspective of citizens and the media concerning the responsibility of corporations ». Social Responsibility Journal 16, n^o 8 (18 novembre 2019) : 1325–40. http://dx.doi.org/10.1108/srj-12-2018-0326.

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Purpose In the public debate, companies are confronted with conflicting expectations regarding their responsibility. An inconsistent understanding of the responsibility of corporations may affect the acceptance of corporate actions. The purpose of this study is to take this observation as a starting point and to analyze corporate responsibility assessments of different actors. Design/methodology/approach In the course of two online surveys conducted by a polling institute at the end of January 2017, 1,003 German citizens were asked about their expectations concerning the responsibility of corporations. One survey was mainly focused on clothing manufacturers, the other one on banks. Moreover, a content analysis of nationwide German quality newspapers aims at showing the media perspective. By using an extensive combination of keywords, 1069 articles were analyzed for the period from 1 January to 31 December 2016. The coding revealed 345 relevant articles containing 717 responsibility-related judgments. Findings Overall, the systematic comparison of both perspectives show differences between societal perspectives and therefore presents an explanation for conflicting expectations concerning the responsibility of corporations. Research limitations/implications The measurement of judgments on responsibility is a complex endeavor. Findings may be limited due to an extensive coding process and a restricted comparability of the two surveys and the content analysis. Moreover, findings are focused on clothing manufacturers and banks only. Originality/value A focus on responsibility assessments delivers a deeper understanding of different perspectives concerning the responsibility of corporations in the public debate.

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Bartram, Söhnke M. « Linear and nonlinear foreign exchange rate exposures of German nonfinancial corporations ». Journal of International Money and Finance 23, n^o 4 (juin 2004) : 673–99. http://dx.doi.org/10.1016/j.jimonfin.2004.03.002.

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Holtbrügge, Dirk. « Configuration and Co-ordination of Value Activities in German Multinational Corporations ». European Management Journal 23, n^o 5 (octobre 2005) : 564–75. http://dx.doi.org/10.1016/j.emj.2005.09.011.

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Janssen, Jörn. « After the 1910 Eight-Week Lockout : ‘Flächentarifvertrag’ in the German Construction Industry ». Historical Studies in Industrial Relations 41, n^o 1 (1 septembre 2020) : 65–84. http://dx.doi.org/10.3828/hsir.2020.41.3.

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The greatest industrial dispute before the First World War in Germany, a national lockout in the construction industry, lasting eight weeks and involving up to 245,000 workers, ended with a defeat of the German Construction Employers’ Federation - Deutscher Arbeitgeberbund für das Baugewerbe - on 18 June 1910 after a tripartite process of arbitration. This industrial dispute about a new national framework contract - Flächentarifvertrag - on collective employment relations and bargaining in the construction industry heralded a new stage in labour-capital relations. It led to a substantial unification and concentration of workers’ organizations and divided the employer’s organization, benefiting, on the one hand, the sectoral labour unions to the detriment of local unions, and, on the other, the joint-stock corporations to the detriment of smaller, individually owned companies.

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van Kann, Jürgen, Karen C. Wiedemann et Clemens Just. « German Securities Trading Law - New Share Ownership Notification Rules ». German Law Journal 8, n^o 3 (1 mars 2007) : 255–59. http://dx.doi.org/10.1017/s2071832200005563.

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On January 20, 2007, the Transparenzrichtlinie-Umsetzungsgesetz (Transparency Directive Implementation Act or TUG) came into effect implementing the European Transparency Directive. It entails some significant changes to the disclosure requirements of German listed corporations, such as a newly introduced Bilanzeid (confirmation of the balance sheet). In addition, material alterations to the share ownership notification rules in the Wertpapierhandelsgesetz (German Securities Trading Act or WpHG) have been made. The latter changes should be carefully observed by investors and are analyzed in this article.

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Hoffmann, Christian Pieter, et Sandra Binder-Tietz. « Strategic investor relations management : insights on planning and evaluation practices among German Prime Standard corporations ». Journal of Communication Management 25, n^o 2 (22 janvier 2021) : 142–59. http://dx.doi.org/10.1108/jcom-06-2020-0047.

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PurposeWhile several extant studies have discussed the strategic importance of investor relations (IR) for listed corporations, few have tried to apply findings from strategic communication research to IR. Therefore, little is known about the planning and evaluation of IR programs, with even less data available on IR's involvement in top management decision-making. The purpose of this paper is to examine research on planning and evaluation practices in German Prime Standard corporations' IR departments.Design/methodology/approachThe method entailed a survey of 51 heads of IR departments from the largest corporations listed on the Frankfurt Stock Exchange concerning the topic of measurement and evaluation.FindingsThe findings highlight an intermediate stage in the professionalization of the still-emergent IR function. While IR has been established as an independent function with some consideration in strategic leadership, strategic management of the function is still evolving. This study shows that while some form of planning is the norm, IR departments at smaller companies tend to focus more on departmental objectives than on deriving objectives from the corporate strategy. Also, systematic evaluation remains lacking in many smaller companies' IR departments. As a result, IR managers from smaller companies are consulted less frequently during top management meetings on corporate strategy.Research limitations/implicationsThis study is based on data collected only from German Prime Standard corporations. While satisfactory in the context of quantitative IR studies, the response rate from the reported survey was only 32%. Furthermore, the average level of strategic IR management among German listed companies actually may be somewhat lower than reported in this paper, as large listed companies are somewhat overrepresented in the sample.Originality/valueThis study addresses an apparent research gap, i.e. to date, little is known about the strategic management of the IR function, especially in a non-US context. This analysis shows that theories and frameworks from strategic communication management can be applied to the IR function.

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Sharpe, Nicola. « Volkswagen's Bad Decisions & ; Harmful Emissions : How Poor Process Corrupted Codetermination in Germany's Dual Board Structure ». Michigan Business & ; Entrepreneurial Law Review, n^o 7.1 (2017) : 49. http://dx.doi.org/10.36639/mbelr.7.1.volkswagen.

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This Article directly challenges the often argued proposition that Germany's two-tier board of directors is superior to America’s single-tier board structure. It argues that regardless of structure, any decision-making body that lacks effective decision-making processes is at significant risk of failure, scandal, and ineffectiveness. Legal scholars and policymakers have largely ignored the connection between decision-making processes and the efficacy of corporate leadership. The Article is the first to examine this underexplored relationship in the context of the German dual-board. Volkswagen’s 2015 emissions scandal provides a vehicle to critically assess the relationship between Germany’s two-tiered board and an effective decision-making process. This Article argues that the structure of Volkwagen’s dual board did not automatically result in an effective decision-making processes. Additionally, an effective decision-making process—the attributes of which can be found in organizational behavior theory—is essential to helping German boards accomplish their legislative mandate. Moreover, it is essential to helping the boards of transnational corporations, which have a wide range of structural variations, effectively govern the organizations for whom they work. In sum, Volkswagen and other German corporations may follow the structural requirements of German corporate law, but without effective processes, German directors are likely to fail in their monitoring and supervisory roles. Without effective processes, directors are watchers asleep at their post, uninformed, dormant, and ineffective in preventing gross failures of corporate integrity. Unless German boards adopt and implement a Process-Oriented Approach, the Volkswagen emission scandal will simply be another mark on a timeline for a century plagued by corporate failure.

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Loehr, Dirk. « The hidden rent-seeking capacity of corporations ». International Journal of Social Economics 41, n^o 9 (2 septembre 2014) : 820–36. http://dx.doi.org/10.1108/ijse-02-2013-0048.

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Purpose – The purpose of this paper is to develop the hypothesis that corporations are a particularly suitable instrument for rent seeking. Benefits are reaped by powerful companies, whereas a great deal of the costs is passed on to weakly organized groups. Design/methodology/approach – The paper develops and substantiates the hypothesis theoretically and gives some indications. Moreover, a case study is added which refers to the German electricity market. Findings – Equity seems to be indispensable to get access to land and other assets with similar characteristics as land. At the same time, profits appear to reflect the rent-earning capacity of the company's assets. High land rents stimulate investment intensity, and corporations can collect the necessary funds. The flip-side of rents is often the externalization of costs. Also, due to their limited liability, corporations externalize risks. Originality/value – The paper provides a rationale for the common criticism of corporations, which is based on the reflection of equity as the key to land (in a broad sense) and (land) rents as the core of profits. If the findings hold true, corporations should be subject to particular regulatory observation. In particular, the corporate constitution of corporations and the taxation framework should try to get a better coupling of benefits and costs.

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Deister, Sören. « Zurück zur Struktur ? Zur gegenwärtigen und zukünftigen Gewährleistung stationärer Gesundheitsversorgung ». Die Verwaltung 54, n^o 3 (1 juillet 2021) : 341–74. http://dx.doi.org/10.3790/verw.54.3.341.

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The article analyzes regulatory structures in German public health law in the light of the pandemic. It focuses on the responsibility of the welfare state to provide access to hospital treatment. While the public law corporations that finance statutory health insurance, keenly argue in favor of centralization and specialization, others, including the German Hospital Federation, prefer regional planning and highlight the importance of sufficient hospital bed capacity. The German hospital sector is characterized by a mixture of public, private for profit and charity-based hospital owners who provide hospital treatment. The state and independent public law corporations guarantee equal access to healthcare via statutory health insurance. For historic reasons, there is a highly complicated system of “self-administration”, in which representatives of doctors and hospitals are given the power to “regulate themselves” in cooperation with public law health insurance fonds. Non-medical staff, especially nursing staff, is not represented in this system, which explains why their interests tend to be ignored. Additionally, the German Bundesländer (states) have the power to determine hospital capacities, usually understood as bed capacities, via hospital plans. Over the last two decades, the German hospital financing system was fundamentally changed by the introduction of diagnosis related groups (DRGs), potentially causing hospital owners to prioritize profit over patient care. The article examines the legal framework of hospital planning as well as the latest developments in hospital financing and quality assurance and argues against the idea that the health care sector should be shaped by market competition rather than planning.

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Schulz, Ulrike, et Swen Steinberg. « Unternehmen im Transformationsprozess : Ostdeutsche und osteuropäische Perspektiven ». Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 58, n^o 2 (27 novembre 2017) : 317–29. http://dx.doi.org/10.1515/jbwg-2017-0012.

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Abstract This special issue presents East German as well as East European perspectives on the transformation phases after 1945 and 1989 and advocates the long-term analysis of corporations in the socialist planned economies as an independent research field. This includes not only economic questions but also cultural phenomena of everyday life, as well as questions of identity, milieu, confession or tradition. Ultimately, the aim is to extend this perspective to Eastern Europe. Again, the focus is not on the Comecon countries and their corporations alone. The interdependencies and interconnections between the East European and Western markets should also be taken into account.

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Godelier, Eric. « The corporate nationality : A question of culture and community ? » Journal of Modern European History 18, n^o 1 (13 janvier 2020) : 28–47. http://dx.doi.org/10.1177/1611894419895228.

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Many scholars in management and business history are using nationality as a core criterion to classify corporations and to explain their behaviour, values, and strategy. In this perspective, being born in a specific country defined by its frontiers and institutions explicates the values and behaviour of its inhabitants—and companies within this context are described as more ‘German’, ‘Italian’, or ‘French’. However, it does not help to analyse in depth the complex and various differences between what is observable in day-to-day business life and what is in underneath. A better understanding of corporation nationality imposes to use the concept of culture. It implies to underline the fact that ‘nation’ is often delimitated by frontiers and most of the time is the result of political choices. If nationality explains some element of corporate culture, it cannot explain all cultural dimensions. One reason is that culture does not stop at national frontiers. This article has several aims: (1) it discusses the use of nationality as a means to describe and analyse the organizational behaviour of companies and their communities; (2) it interrogates ‘nationality’ as a powerful factor which enables to aggregate different communities within large corporations; and (3) it analyzes how ‘nationality’ is influencing managerial practices. Most of the time, ‘nationality’ is mobilized to describe the global strategy or practices of big corporations. The author argues that nationality is a crucial factor for corporate culture in many ways—not as a ‘given’ fact but as a larger part of the institutional design of a company (and its development).

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Gross, Stephen G. « Making Space for Sanctions : The Economics of German Natural Gas Imports from Russia, 1982 and 2014 Compared ». German Politics and Society 34, n^o 3 (1 septembre 2016) : 1–25. http://dx.doi.org/10.3167/gps.2016.340301.

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This article explores the economic context behind Germany’s decision to impose sanctions on Russia in 2014 in response to the Ukraine crisis, through the lens of energy and natural gas. It does so by comparing 2014 with another moment in German-Russian relations when questions of energy, economics, sanctions, and transatlantic politics converged—the Yamal natural gas pipeline in 1982. Then, West Germany had little economic latitude to disrupt trade with Russia because of its high unemployment rate, its balance of payments problems, and the large investments major German corporations had made in Yamal. Consequently, Bonn broke with the United States over the question of sanctions. In 2014, by contrast, Germany’s strong economy, robust balance of payments, and the absence of a united business front opposing sanctions gave Berlin the space to pursue a non-economic agenda and support the United States in imposing sanctions. The article concludes that these cases illustrate how Germany should not be characterized as a “geo-economic power,” insofar as Berlin still has the space to prioritize goals such as the advancement of democracy and human rights over its need to promote exports and secure imports of raw materials.

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Trittin, Jürgen. « The Role of the Nation State in International Environmental Policy ». Global Environmental Politics 4, n^o 1 (1 février 2004) : 23–28. http://dx.doi.org/10.1162/152638004773730194.

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In this article, the German Minister for the Environment, Nature Conservation and Nuclear Safety analyzes the role of the nation state in international environmental policy. With reference to the European Union, he argues that independent national environmental policy no longer exists inside the Union. Brussels now has greater influence on environmental legislation than any nation state in Europe—a development that the minister expressly welcomes. He argues that it has proven highly useful for Union members to speak with one voice at global environmental conferences and to present a united front just like one strong nation state. On the other hand, the communitarization within Europe does not prevent members from becoming front-runners in environmental policy. The minister further calls for changes at the global level to ensure that global environmental institutions and environmental law are given much greater weight. The historic task of nation states today is to introduce global environmental legislation that is more powerful than any nation state or any transnational corporation. The German government therefore strongly favors transforming UNEP into a world environment organization that can stand up to the WTO, the FAO and transnational corporations.

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황남석. « A study on physical division between corporations under German Reorganization Tax Act ». Korean Lawyers Association Journal 58, n^o 4 (avril 2009) : 302–61. http://dx.doi.org/10.17007/klaj.2009.58.4.007.

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Tomin, Slawa. « An exploration of the performance effects of strategic renewal in German corporations ». Academy of Management Proceedings 2018, n^o 1 (août 2018) : 17835. http://dx.doi.org/10.5465/ambpp.2018.17835abstract.

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Lutz, Martin, et Kim Christian Priemel. « Powering Conquest : How German Corporations Sustained Occupation in World War II Ukraine ». Journal of Modern History 93, n^o 3 (1 septembre 2021) : 636–67. http://dx.doi.org/10.1086/715620.

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Articles de revues sur le sujet « Corporations, German »

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