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Dissertation
The interplay of sustainability and capital markets
(2023)
Humanity faces significant environmental and social challenges, e.g., climate change (UN, 2019). Those challenges are, to some extent, addressed by politics. For instance, the European Union (EU) tries to address environmental topics, such as climate change, with the EU Action Plan on Financing Sustainable Growth to steer capital flows into more sustainable business models (EU, 2018). This regulatory development, in conjunction with a surging demand for sustainable investment solutions leads to a pressing need for ...
Dissertation
Verfassungsrechtliche Analyse der Modernisierung des Besteuerungsverfahrens
(2023)
Große Teile des „Gesetz[es] zur Modernisierung des Besteuerungsverfahrens“ traten am 1. Januar 2017 in Kraft. Mit diesem Gesetz wollte der Gesetzgeber eine Zeitenwende im steuerlichen Verfahrensrecht einläuten, indem er die seit langem in der Verwaltungspraxis verwendete Möglichkeit, Verwaltungsakte ausschließlich automationsgestützt zu erlassen, erstmals gesetzlich regelte. Kernstück dieses Gesetzgebungspaketes ist die erstmalige gesetzliche Regelung eines Risikomanagementsystems zur Prüfung von Steuererklärungen.
In ...
Dissertation
Capital Accumulation, Sector Productivity, and Economic Growth
(2023)
This dissertation is motivated by the research results of Benigno and Fornaro (2014). Benigno and Fornaro (2014) research, how low interest rates impact the productivity of economies.
This dissertation implements extensions of the Benigno and Fornaro (2014) model, that particularly address the capital accumulation, the production functions, and the technology accumulation. In doing so, this dissertation shows that some of the Benigno und Fornaro (2014) research results require specific assumptions, to qualitatively ...
Dissertation
Industry 4.0-driven additive manufacturing for operations in the circular economy
(2023-06)
This dissertation focuses on exploring how key elements of Industry 4.0 (I4.0), such as additive manufacturing (AM) and quantitative techniques/simulation, instigate the operations of an organisation towards the circular economy (CE). AM represents the technological foundation of future manufacturing which efficiently utilises materials avoiding unnecessary waste. Further, it could positively impact the transition towards CE by addressing issues related to the operations and supply chains while positively influencing ...
Dissertation
Tracing World-Class Universities in the Global Public(ity) Sphere
(2023)
Tracing World-class Universities in the Global Public(ity) Sphere The salience of reputation management has grown, both in terms of scale and prominence, in higher education management and governance, and, subsequently, higher education research in the past two decades. Reputation management is no longer a peripheral topic of interest for a few higher education researchers judging from the exponential growth in the volume of academic literature and the changing external environment in which universities communicate ...
Dissertation
Managing Collaboration in Circular Supply Chains
(2023-05)
The dissertation focuses on understanding the application of the circular economy (CE) concept to the supply chain management (SCM) domain as ‘circular supply chains’ (CSCs) and the role of collaboration in this application. While CE is an emerging approach for sustainable production and consumption, its application in the SCM domain as CSCs could assist in improving the overall sustainable performance. Collaboration with internal and external partners is crucial to achieve this improvement. Hence, with the aim to ...
Dissertation
Exploring risk and sustainability performance in base of the pyramid supply chains
(2022-07)
In the contemporary business world, the real competition is not among individual businesses but rather between supply chains. Companies, which are part of efficient supply chains, are considered destined to outperform their competitors being part of inefficient supply chains. Moreover, performance has been a matter of concern for researchers for decades and is the primary aim of any firm’s existence. The definition of performance includes the performance measurement (PM) concept and further supports the notion that ...
Dissertation
Transforming towards a sustainable circular economy: exploring the social dimension, actor contribution and emerging paradoxes
(2023)
Pressing global societal challenges highlight organisational vulnerability and the need to transform towards more sustainable production and consumption measures. The circular economy concept is considered an alternative to the prevalent linear economic system. It aims to contribute to sustainable development by slowing and closing resource cycles and facilitating cross-sectoral collaboration of multiple stakeholders. Yet, the desired transformation is lagging behind and the current debate focuses primarily on the ...
Dissertation
The role of sustainability in capital markets
(2023)
This doctoral thesis explores capital market sustainability, focusing on the European capital market.
The work takes two different angles, either from the investors perspective while subsequently examining if reported ESG activities and an ESG rating's sustainability performance affect a company's valuation or risk.
Dissertation
Towards a Better Understanding of Entrepreneurial Teams: Investigating Temporal Dynamics on Multiple Levels
(2023)
This dissertation investigates entrepreneurial teams in the process of creating new ventures. The new venture creation process is complex. Different actors impact the new venture creation process in various ways, either facilitating or complicating it. The three studies at the heart of this thesis aim to cut through this complexity by examining the social context (i.e., entrepreneurial teams) and the temporal dynamics occurring in more detail. All studies address the conditions underpinning entrepreneurial teamwork ...