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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
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
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
Die Wirkung von Sustainability Management Control Systems auf Risiko und Resilienz von Unternehmen
(2024)
Die Dissertation mit dem Titel „Die Wirkung von Sustainability Management Control Systems auf Risiko und Resilienz von Unternehmen“ befasst sich mit der Forschungsfrage, ob Unternehmen durch den Einsatz von Sustainability Management Control Systems (SMCS) das Risiko ihres Unternehmens senken und mittels SMCS eine ambidextre Unternehmensstrategie in Resilienzfähigkeiten überleiten können. Die Dissertation folgt einem positivistischen Forschungsansatz und wertet mittels Fragebögen gewonnene Daten anhand der quantitativ ...
Dissertation
Economic Aspects of Market-based Flexibility for Electricity Networks
(2023)
This thesis contributes to the discussion of the utilization of network-supportive flexibility, in particular in the context of local flexibility markets (LFM). The thesis comprises five articles that are methodologically related but can be read independently. The focus of the investigations is on economic aspects and short- and medium-term market processes.
Chapter 1 provides an introduction to the topic including the definition of the most important terms. Chapter 2 includes the paper, “Design of regional flexibility ...
Dissertation
Consumers’ Disposal Behavior at the Base of the Pyramid
(2024)
This dissertation explores the sources of sustainable waste management by examining the disposal behavior of low-income consumers at the base of the pyramid (BoP). Consumer product and package disposal behavior varies internationally and requires a selective strategy for waste management at the BoP. Uniform approaches to waste management have proven inadequate, as BoP markets are complex and heterogeneous and thus need to be considered individually.
Therefore, this dissertation focuses on identifying factors influence ...