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Working paper
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Die Austro Moderne
(2023-01-10)
Die Länder Zentraleuropas lassen sich nicht einfach als Nachholer der westlichen Modernisierung begreifen. Der Beitrag zeigt vielmehr auf, wie die technischen Entwicklungen in den Autofabriken Lohner in Wien und Austro-Daimler in Wiener Neustadt vor sich gingen und der leichte und leistungsstarke Benzinmotor den Flugzeugbau (die Taube von Etrich) und Luftschiffbau vorantrieb. Im Flugzeugbau war Österreich um 1910 führend. Das kreative Milieu in Wien wird daran deutlich, dass die Hauptverwaltung der Lohnerwerke bloß ...
Working paper
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Trucking in the Eastern Bloc
(2023-03-10)
This article explores the tensions during the Cold War between the need to have infrastructure to enable truck transport in the countries of the Eastern Bloc. Using “shortage economy” as the theoretical framework to analyse the Eastern bloc the article shows restrictions the shortage economy imposed on investments in infrastructure. The Western management started in the 1980s to let the enterprises’ transports to be carried out by external truck transport service providers – a policy which is known as “outsourcing”. ...
Working paper
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Taylor and Taylorism
(2023-04-20)
Beyond the perspectives of labour science and industrial sociology, in which extensive deepening of the division of labour can be crystallized as an element of consensus under Taylorism, the concept of Taylorism found its way into general intellectual history. In 1954, the German-American management expert Drucker ranked scientific management among the most important contributions of the USA to Western culture. The dissemination of the concept of Taylorism in Western culture outlined here points to a high rank of ...
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
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 ...
Working paper
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The Computing Boom in the U.S. Aeronautical Industry, 1945–1965
(2023-05-15)
Whereas standard accounts on the history of modern computing tell the development of the digital computer as an isolated event on the East Coast of the U.S., this paper will show the history of machine computing in the context of the broad and rapid development of aeronautical weapons in the U.S. military since 1945. Analogue computing plays an important role that is nearly completely ignored by standard accounts. The extensive literature on the history of electronic digital computers does not take into account the ...
Working paper
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Mathematical Management
(2023-07-14)
Der Aufstieg des Fachgebietes Operations Research, das mathematische Modelle zur Steuerung von Wirtschaftsunternehmen bereitstellt, in der politischen Wissenskultur von Cold War Science der USA nach 1945 wird aufgezeigt und dann übergeleitet zur Institutionalisierung von Operations Research in den Universitäten von Europa und der Bundesrepublik Deutschland. Die Vorläuferorganisationen zur Deutschen Gesellschaft für Operations Research werden dargestellt und das Zusammenspiel der Jahrestagung dieser Gesellschaft mit ...
Zeitschrift
Jahresbericht 2022
(Universität Kassel, Fachbereich Wirtschaftswissenschaften, 2023)