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Title: Incentive Systems Related to Sustainability - Are They Efficiently Structured within Nordic Fast Fashion? Problematization: Incentive systems play an important role in guiding and motivating employees towards the goals regarding sustainability for business. The problem that this thesis investigates is that the incentive systems of nordic fast fashion businesses might not be efficiently structured to contribute to the sustainability work. Purpose: The purpose of this study is to investigate the current incentive systems within fast fashion businesses and the relation to sustainability within these systems, in order to determine if the structure of the incentive systems are efficient. Research Questions: (1) How could the sustainability work of nordic fast fashion businesses be enhanced by incentive systems? (2a) What kind of incentive systems are integrated within the fast fashion businesses today, and to what extent are they related to sustainability? (2b) In what way can an efficient sustainability-integrated incentive system provide a potential solution for fast fashion businesses to become more sustainable? Method: In order to study this phenomenon of efficient sustainability-integrated incentive systems, a qualitative approach has been implemented. The qualitative approach was conducted through a multiple case study consisting of an interviewing process as well as a document analysis of the case businesses for the study. Results: The result retrieved from this study manifest that the current incentive systems are heavily focused on financial targets, while being inefficient sustainability-wise in integration and motivation on individual plans. Although the case businesses proved to be valuing and targeting sustainability work to a large extent, the work seems to be excluded from the incentive systems for employees, as the systems are lacking implementation of sustainability as well as clear motivation of the employees. Refusing employees the possibility t

Title: Incentive Systems Related to Sustainability - Are They Efficiently Structured within Nordic Fast Fashion? Problematization: Incentive systems play an important role in guiding and motivating employees towards the goals regarding sustainability for business. The problem that this thesis investigates is that the incentive systems of nordic fast fashion businesses might not be efficiently structured to contribute to the sustainability work. Purpose: The purpose of this study is to investigate the current incentive systems within fast fashion businesses and the relation to sustainability within these systems, in order to determine if the structure of the incentive systems are efficient. Research Questions: (1) How could the sustainability work of nordic fast fashion businesses be enhanced by incentive systems? (2a) What kind of incentive systems are integrated within the fast fashion businesses today, and to what extent are they related to sustainability? (2b) In what way can an efficient sustainability-integrated incentive system provide a potential solution for fast fashion businesses to become more sustainable? Method: In order to study this phenomenon of efficient sustainability-integrated incentive systems, a qualitative approach has been implemented. The qualitative approach was conducted through a multiple case study consisting of an interviewing process as well as a document analysis of the case businesses for the study. Results: The result retrieved from this study manifest that the current incentive systems are heavily focused on financial targets, while being inefficient sustainability-wise in integration and motivation on individual plans. Although the case businesses proved to be valuing and targeting sustainability work to a large extent, the work seems to be excluded from the incentive systems for employees, as the systems are lacking implementation of sustainability as well as clear motivation of the employees. Refusing employees the possibility t

Incentives and control systems are one of the most important research areas for management accounting. Mobilising classic psychological theories, this thesis sheds light on the possibility and potential of gamification as an approach to designing incentives and control systems. On the one hand, this thesis raises the attention of management accounting scholars to further explore the motivational effects of gamification. On the other hand, it also sparks designers of gamification in organisations to consider their current use of gamification to incentivise their employees or users. In the first chapter, a netnographic study is conducted in an online on-demand delivery platform to explain how the gamified incentive system motivates delivery riders to perform and how the gamified incentive system helps create a sense of community among riders, as an incentive factor, to further motivate and retain riders on this platform. In the second chapter, in the same field setting, a survey study is conducted to examine the moderation effect of social comparison orientation and the mediation effect of occupational self-efficacy from the relative performance information in riders’ gamified leaderboards. In the third chapter, another netnographic study is conducted in an online learning platform to explain how the platform uses gamification to change users’ behaviour through the internalisation of external gamified elements and how these internalisations further complement the intrinsic motivation to satisfy the users’ three basic psychological needs autonomy, competence, and relatedness.

The literature on the effects of incentives in survey research is vast and covers a diversity of survey modes. The mode of probability-based online panels, however, is still young and so is research into how to best recruit sample units into the panel. This paper sheds light on the effectiveness of a specific type of incentive in this context: a monetary incentive that is paid conditionally upon panel registration within two weeks of receiving the initial postal mail invitation. We tested early bird cash incentives in a large-scale recruitment experiment for the German Internet Panel (GIP) in 2018. We find that panel response rates are significantly higher when offering early bird cash incentives and that fieldwork progresses considerably faster, leading to fewer reminders and greater cost-effectiveness. Furthermore, sample representativeness is similarly high with or without early bird incentives., Die Literatur über die Auswirkungen von Anreizen in der Umfrageforschung ist umfangreich und umfasst eine Vielzahl von Erhebungsmodi. Der Modus der "probability-based online panels" ist jedoch noch jung und damit auch die Forschung darüber, wie man am besten Stichprobeneinheiten für das Panel rekrutiert. Die vorliegende Arbeit beleuchtet die Wirksamkeit einer bestimmten Art von Anreiz in diesem Zusammenhang: ein monetärer Anreiz, der unter der Bedingung gezahlt wird, dass sich die Panelteilnehmer*innen innerhalb von zwei Wochen nach Erhalt der ersten postalischen Einladung registrieren. Die Autor*innen haben Frühbucheranreize in einem groß angelegten Rekrutierungsexperiment für das Deutsche Internetpanel (GIP) im Jahr 2018 getestet. Sie stellen fest, dass die Panel-Response-Raten signifikant höher sind, wenn Frühbucher-Boni angeboten werden, und dass die Feldarbeit deutlich schneller voranschreitet, was zu weniger Erinnerungsschreiben und einer höheren Kosteneffizienz führt. Außerdem ist die Repräsentativität der Stichprobe mit und ohne Frühbucherprämie ähnlich hoch.

This study explores how to incentivise dutch drivers to choose more sustainable modes of travel, what are the major challenges and what are the possible solutions. Based on the impact of travel demand on the environment and private car ownership and use in the Netherlands, It is found that the continuous growth of mobility consumption demand is undermining environmental sustainability. Meanwhile, through in-depth user research, the main influencing factors and main thinking process of driver's travel decision are explored. There is a clear gap between attitude and action in the feedback on sustainability issues. Through the overall planning of the service design and the MaaS product ecosystem and roadmap, MobiFi MaaS aims to solve the corresponding difficulties and provide sustainable and viable driving options for drivers. Through the point-to-surface behavior change mechanism, feasible solutions are first offered, and small incentives are then offered to influence small decisions (for example, indoor parking is more favorable than outdoor parking, and users can gain green points). In the end, the ultimate vision of 'In the future, people who choose green travel methods should be rewarded' can be achieved.

Parental leave and child care are important instruments of family policies to improve work-family balance. This paper studies the impact of the substantial change in Germany's parental leave system on maternal employment. The aim of the reform was to decrease birth-related maternal employment breaks by providing more generous parental benefits for a shorter period of time. Using the German Socio-Economic Panel data for 2002-2015, I exploited quasi-experimental variation in the benefits to estimate the impact of the reform. I incorporated the mother’s decision to substitute her care time with the public child care. To control for the availability of child care, I used spatial and temporal variation in the availability of childcare slots. Overall, I did not find significant changes in maternal employment during the first three years of motherhood after the reform implementation. Only for high-income mothers, the reform produced a significant decrease in the employment participation during the first year of leave and an increase in employment probability after the benefits expired. The empirical findings suggest that the restriction in the childcare availability became an important constraint for the employment effect of the reform.

The article discusses possible reasons for the failure of Russia’s waste management industry reform and highlights the ownership blurring as a factor that may hinder the transition to a circular economy, which has been proposed as one of the outcomes of the reform. This study aims to address possible obstacles to transitioning to a circular economy in the Kaliningrad region. Methodologically, the study uses instruments of new institutional economics: by comparing discrete institutional alternatives for municipal solid waste (MSW) management, the authors propose incentive schemes that will likely stimulate the transition to a circular economy in the region. It is shown that, in Russia, the identification of the holder of the property right to waste is complicated. This can be a hindrance to effective MSW management. Moreover, objects handled by MSW management services may fall into different types, but at the same time, it is possible to transfer objects from one type to another. One of the ways to improve the exclusion of services of MSW utilization is the introduction of incentive tariffs. Low-rise housing in the Kaliningrad region makes it an ideal region for the introduction of such a scheme. When calculating the unsorted waste transport fee, a multiplier can be used to reduce the payment for waste-separating households. This can serve as an additional incentive for overcoming collective action problem in MSW collecting and sorting. To prevent social resistance to such a policy, incentive schemes should be implemented on a voluntary basis.

The present article is focused on a general analysis of labor relations in a modern university, as well as on the study of some specific characteristics of these relations. In recent decades, economic policy in higher education has changed significantly in different countries of the world. The goal of the study is to analyze modern approaches to regulating the labor status of a university teacher and its elements. The authors investigate the history of the transformations of higher education since the 1990s which resulted in higher education turning from the sphere of human capital production into an independent branch of the service sector. The article shows that, as a result of the higher education system reforms, changes in university management, the system of labor relations, and the socio-economic status of university teachers are taking place. Various university management models are explored. It is demonstrated that in the modern setting, internal control is replaced by external control, academic freedom is pushed aside by administration, and academic standards are modified and replaced by formal rules. These reforms are accompanied by major changes in labor relations and the role of management and teaching staff in universities. Various examples of the construction of labor relations with teachers adopted in different countries are studied. Close attention is paid to approaches to stimulating teaching activities. In the light of the current difficult situation caused by the COVID-19 pandemic, the problems of labor relations aggravated with the transition to distance and blended learning are considered. The drawbacks preventing a higher quality of higher education in Russia are identified. Proposals for improving the regulation of labor relations in the field of higher education aimed at improving its quality are presented., O presente artigo se concentra em uma análise geral das relações de trabalho em uma universidade moderna, bem como no estudo de algumas características específicas dessas relações. Nas últimas décadas, a política econômica no ensino superior mudou significativamente em diferentes países do mundo. O objetivo do estudo é analisar as abordagens modernas de regulamentação da situação laboral de um professor universitário e seus elementos. Os autores investigam a história das transformações do ensino superior desde os anos 1990, que resultaram na transformação do ensino superior da esfera da produção de capital humano em um ramo independente do setor de serviços. O artigo mostra que, como resultado das reformas do sistema de ensino superior, estão ocorrendo mudanças na gestão universitária, no sistema de relações de trabalho e na situação socioeconômica dos professores universitários. Vários modelos de gestão universitária são explorados. É demonstrado que no cenário moderno, o controle interno é substituído pelo controle externo, a liberdade acadêmica é deixada de lado pela administração e os padrões acadêmicos são modificados e substituídos por regras formais. Essas reformas são acompanhadas por grandes mudanças nas relações de trabalho e no papel da administração e do corpo docente nas universidades. São estudados vários exemplos de construção de relações de trabalho com professores adotadas em diferentes países. É dada muita atenção às abordagens para estimular as atividades de ensino. Dada a difícil situação atual causada pela pandemia COVID-19, são considerados os problemas das relações de trabalho agravados com a transição para o ensino a distância e o ensino híbrido. As desvantagens que impedem uma educação superior de maior qualidade na Rússia são identificadas. São apresentadas propostas de aperfeiçoamento da regulamentação das relações de trabalho no âmbito do ensino superior, visando à melhoria de sua qualidade., El presente artículo se centra en un análisis general de las relaciones laborales en una universidad moderna, así como en el estudio de algunas características específicas de estas relaciones. En las últimas décadas, la política económica en la educación superior ha cambiado significativamente en diferentes países del mundo. El objetivo del estudio es analizar enfoques modernos para regular la situación laboral de un docente universitario y sus elementos. Los autores investigan la historia de las transformaciones de la educación superior desde la década de 1990 que dieron como resultado que la educación superior pasara de la esfera de la producción de capital humano a una rama independiente del sector de servicios. El artículo muestra que, como resultado de las reformas del sistema de educación superior, se están produciendo cambios en la gestión universitaria, el sistema de relaciones laborales y el estatus socioeconómico de los profesores universitarios. Se exploran varios modelos de gestión universitaria. Está demostrado que en el entorno moderno, el control interno es reemplazado por el control externo, la libertad académica es dejada de lado por la administración y los estándares académicos son modificados y reemplazados por reglas formales. Estas reformas van acompañadas de importantes cambios en las relaciones laborales y el papel del personal directivo y docente en las universidades. Se estudian varios ejemplos de la construcción de relaciones laborales con docentes adoptados en diferentes países. Se presta especial atención a los enfoques para estimular las actividades docentes. Ante la difícil situación actual provocada por la pandemia COVID-19, se consideran los problemas de las relaciones laborales agravados con la transición a la educación a distancia y semipresencial. Se identifican los inconvenientes que impiden una educación superior de mayor calidad en Rusia. Se presentan propuestas para mejorar la regulación de las relaciones laborales en el ámbito

This study explores how to incentivise dutch drivers to choose more sustainable modes of travel, what are the major challenges and what are the possible solutions. Based on the impact of travel demand on the environment and private car ownership and use in the Netherlands, It is found that the continuous growth of mobility consumption demand is undermining environmental sustainability. Meanwhile, through in-depth user research, the main influencing factors and main thinking process of driver's travel decision are explored. There is a clear gap between attitude and action in the feedback on sustainability issues. Through the overall planning of the service design and the MaaS product ecosystem and roadmap, MobiFi MaaS aims to solve the corresponding difficulties and provide sustainable and viable driving options for drivers. Through the point-to-surface behavior change mechanism, feasible solutions are first offered, and small incentives are then offered to influence small decisions (for example, indoor parking is more favorable than outdoor parking, and users can gain green points). In the end, the ultimate vision of 'In the future, people who choose green travel methods should be rewarded' can be achieved.

Kundnöjdhet är ett icke-finansiellt prestationsmått. Det kan kopplas till ett belöningssystem för att motivera och vägleda medarbetare samt främja en ökad ansträngning att skapa nöjdare kunder. Ytterligare forskning behövs kring vad som talar för respektive mot att denna koppling fungerar för att motivera medarbetare. Syftet med denna studie är därmed att skapa kunskap om hur medarbetare blir motiverade av att koppla kundnöjdhet till ett belöningssystem. Därför har en kvalitativ fallstudie genomförts där tio intervjuer med medarbetare på en organisation inom bank- och försäkringsbranschen utförts. Från tidigare forskning har det identifierats åtta faktorer som behövs för att skapa ett motiverande belöningssystem. Dessa är; reliabilitet, tydlighet, rättvisa, möjlighet till påverkan, kunskapsnivå, tätare mätpunkter, betydelsefull belöning och motiverande nivå. Av studien framkom det att, när kundnöjdhet mäts leder det till en ökad motivation att få nöjdare kunder. Dessutom ledde belöningssystemets uppbyggnad via den kollektiva belöningen till att medarbetare kände sig lika värdefulla vilket kan bidra till att skapa motivation. Dock upplevdes kundbedömningarna inte alltid som rättvisa och speglade inte medarbetarnas arbetsinsats och rättvisa verkar vara en viktig faktor för att skapa ett motiverande belöningssystem. De slutsatser som framkommit är att om ett belöningssystem inte innefattar de ovan nämnda kriterier som behövs för att få en motiverande effekt, kan belöningssystemet få en underordnad betydelse. Har ett belöningssystem inte en motiverande effekt på medarbetare kommer det inte heller driva oönskade effekter som manipulation och kortsiktighet som annars är möjliga. Även om kundnöjdhetsmätningen är icke reliabel och kundbedömningar kan upplevas som subjektiva och orättvisa, kan belöningssystemet i sin helhet ändå upplevas som rättvist och därmed motiverande., Customer satisfaction is a non-financial performance measurement that can be connected to an incentive system to motivate and direct employees, as well as drive and increase efforts to create a higher customer satisfaction. More research is needed on what speaks for and against this connection to motivate employees. The purpose of this study is to create knowledge about employees being motivated by connecting customer satisfaction to an incentive system. Therefore, a qualitative case study was conducted in which ten interviews with employees from an organization within the banking and insurance industry. From previous research eight factors has been identified that are needed to create a motivational incentive system. These are; reliability, distinctness, justice, opportunity to influence, knowledge, more frequent measuring points, significant reward and motivational level. The study shows that customer satisfaction led to an increased motivation to get more satisfied customers. In addition, the structure of the incentive system, through the collective reward, led to everyone feeling valuable which can help to create motivation. However, customer assessments were not always perceived as fair and did not reflect employees' performance and justice seems to be an important factor in creating a motivational incentive system. The conclusions reached are that measuring customer satisfaction has a motivating effect on employees to create more satisfied customers. If an incentive system is not based on the criteria above which are required to have a motivating effect, the incentive system will have minor importance. If an incentive system does not have a motivating effect on employees, it will neither drive the undesirable effects at the employees such as manipulation or act myopically which otherwise are possible. Although the customer satisfaction measurement is not reliable and the customer satisfaction assessments is sometimes perceived as subjective and unfair, the inc

Land-use transitions can enhance the livelihoods of smallholder farmers but potential economic-ecological trade-offs remain poorly understood. Here, we present an interdisciplinary study of the environmental, social and economic consequences of land-use transitions in a tropical smallholder landscape on Sumatra, Indonesia. We find widespread biodiversity-profit trade-offs resulting from land-use transitions from forest and agroforestry systems to rubber and oil palm monocultures, for 26,894 aboveground and belowground species and whole-ecosystem multidiversity. Despite variation between ecosystem functions, profit gains come at the expense of ecosystem multifunctionality, indicating far-reaching ecosystem deterioration. We identify landscape compositions that can mitigate trade-offs under optimal land-use allocation but also show that intensive monocultures always lead to higher profits. These findings suggest that, to reduce losses in biodiversity and ecosystem functioning, changes in economic incentive structures through well-designed policies are urgently needed.

Despite a hostile environment, Tunisia's democratisation process since 2011 has survived and progressed. Yet crucial structural reforms to ensure effective governance, economic growth and resilient democracy have yet to be implemented. Elec­tions in 2019 indicated a popular desire for a strong push for reforms. A new govern­ment took office at the end of February, but it remains to be seen how functional it will be. It encompasses parties whose views on certain questions are fundamentally opposed. This creates a dilemma for Tunisia's external partners: they would like to accelerate the pace of reforms but have little to show for their attempts to prod Tunisia into action. One option for spurring Tunisian initiative would be more tar­geted incentives for reforms and clearer conditionalities for financial assistance. Germany's reform partnerships are already a move in that direction, and Germany could use its EU Council Presidency in the second half of 2020 to persuade external donors to take a common line. (Autorenreferat)

Kundnöjdhet är ett icke-finansiellt prestationsmått. Det kan kopplas till ett belöningssystem för att motivera och vägleda medarbetare samt främja en ökad ansträngning att skapa nöjdare kunder. Ytterligare forskning behövs kring vad som talar för respektive mot att denna koppling fungerar för att motivera medarbetare. Syftet med denna studie är därmed att skapa kunskap om hur medarbetare blir motiverade av att koppla kundnöjdhet till ett belöningssystem. Därför har en kvalitativ fallstudie genomförts där tio intervjuer med medarbetare på en organisation inom bank- och försäkringsbranschen utförts. Från tidigare forskning har det identifierats åtta faktorer som behövs för att skapa ett motiverande belöningssystem. Dessa är; reliabilitet, tydlighet, rättvisa, möjlighet till påverkan, kunskapsnivå, tätare mätpunkter, betydelsefull belöning och motiverande nivå. Av studien framkom det att, när kundnöjdhet mäts leder det till en ökad motivation att få nöjdare kunder. Dessutom ledde belöningssystemets uppbyggnad via den kollektiva belöningen till att medarbetare kände sig lika värdefulla vilket kan bidra till att skapa motivation. Dock upplevdes kundbedömningarna inte alltid som rättvisa och speglade inte medarbetarnas arbetsinsats och rättvisa verkar vara en viktig faktor för att skapa ett motiverande belöningssystem. De slutsatser som framkommit är att om ett belöningssystem inte innefattar de ovan nämnda kriterier som behövs för att få en motiverande effekt, kan belöningssystemet få en underordnad betydelse. Har ett belöningssystem inte en motiverande effekt på medarbetare kommer det inte heller driva oönskade effekter som manipulation och kortsiktighet som annars är möjliga. Även om kundnöjdhetsmätningen är icke reliabel och kundbedömningar kan upplevas som subjektiva och orättvisa, kan belöningssystemet i sin helhet ändå upplevas som rättvist och därmed motiverande., Customer satisfaction is a non-financial performance measurement that can be connected to an incentive system to motivate and direct employees, as well as drive and increase efforts to create a higher customer satisfaction. More research is needed on what speaks for and against this connection to motivate employees. The purpose of this study is to create knowledge about employees being motivated by connecting customer satisfaction to an incentive system. Therefore, a qualitative case study was conducted in which ten interviews with employees from an organization within the banking and insurance industry. From previous research eight factors has been identified that are needed to create a motivational incentive system. These are; reliability, distinctness, justice, opportunity to influence, knowledge, more frequent measuring points, significant reward and motivational level. The study shows that customer satisfaction led to an increased motivation to get more satisfied customers. In addition, the structure of the incentive system, through the collective reward, led to everyone feeling valuable which can help to create motivation. However, customer assessments were not always perceived as fair and did not reflect employees' performance and justice seems to be an important factor in creating a motivational incentive system. The conclusions reached are that measuring customer satisfaction has a motivating effect on employees to create more satisfied customers. If an incentive system is not based on the criteria above which are required to have a motivating effect, the incentive system will have minor importance. If an incentive system does not have a motivating effect on employees, it will neither drive the undesirable effects at the employees such as manipulation or act myopically which otherwise are possible. Although the customer satisfaction measurement is not reliable and the customer satisfaction assessments is sometimes perceived as subjective and unfair, the inc

This paper analyzes the impact of sustainability-oriented compensation systems of managers and CEOs on companies in terms of sustainability performance, employees and employee behavior, legitimacy, stakeholder and economic performance on the basis of agency theory and stakeholder theory. Therefore, the method of literature review is used. This field of research is fragmentarily researched and there are conflicting results. For these reasons, the research question can not be answered clearly., Andrea Monika Elisabeth Hofer, Universität Innsbruck, Masterarbeit, 2019, (VLID)4483829

Los locales comerciales y/o micro empresas, hoy en día, no tienen establecido como tal un sistema de incentivos o compensaciones para sus trabajadores en comparación con las grandes empresas, donde se tiene establecido incluso en qué proporción se aumentó la rentabilidad o qué beneficios cualitativos se obtuvieron a partir de ello. El clima organizacional de una entidad es tan importante como una optimización de recursos para obtener utilidades superiores, de ahí su papel preponderante.

Incentives bezeichnen alle Formen der monetären oder nichtmonetären Anreizgabe an potentielle Befragte (Singer, 2002; Singer & Ye, 2013). Als nichtmonetäre Incentives werden Gutscheine, Lose, Spendengutscheine, Briefmarken und Sachgegenstände verwendet. Der Geldwert der Incentives, die in Studien verwendet werden, reicht von Kleinstbeträgen bis zu mehreren 100€ bei medizinischen Studien. Incentives unterscheiden sich darüber hinaus in der Art der Vergabe: Pre-paid incentives werden vorab unabhängig von der Teilnahme an das gesamte Stichprobenbrutto gegeben. Conditional incentives werden nach der Teilnahme an die Befragten gegeben, die am Interview teilgenommen haben. Das Papier gibt einen Überblick über den aktuellen Stand der Theorien und empirischen Befunde zur Wirkung von der Vergabe von Anreizen (Incentives) an Befragte auf Response-Raten, Retention-Raten und die Stichprobenqualität.

Incentives are all forms of monetary or non-monetary encouragement given to potential respondents (Singer, 2002; Singer & Ye, 2013). Non-monetary incentives include vouchers, lottery tickets, vouchers for contributions to charity, stamps, and objects. The monetary value of the incentives used in studies ranges from tiny amounts to several hundred euros in the case of medical studies. Moreover, incentives differ in terms of the way in which they are awarded: Pre-paid incentives are provided in advance, irrespective of whether the recipient participates in the overall gross sample. Conditional incentives are given to respondents after they have participated in the survey. This contribution provides an overview of the current state of theories and empirical findings on the impact on response rates, retention rates and sample quality of giving incentives to respondents.

Los locales comerciales y/o micro empresas, hoy en día, no tienen establecido como tal un sistema de incentivos o compensaciones para sus trabajadores en comparación con las grandes empresas, donde se tiene establecido incluso en qué proporción se aumentó la rentabilidad o qué beneficios cualitativos se obtuvieron a partir de ello. El clima organizacional de una entidad es tan importante como una optimización de recursos para obtener utilidades superiores, de ahí su papel preponderante.

This paper describes and explains how and why incentive systems began spreading in Sweden, despite the differences between the dominating business values in the USA (where incentive systems originated) and Sweden. A ghost myth in Sweden’s national business system explains why it happened when it did. Theories on travelling ideas underemphasise the fact that organisations/countries hold varying and competing ideas of suitable practices at the same time. Ghost myths are important alternative concepts which are activated when contextual circumstances arise for a shift in practices. This research is based on a hermeneutic and qualitative approach using texts and interviews and it highlights the role of ghost myths in terms of how ideas travel and how they are translated in different contexts., Forte 2010-0970, Belöningssystem i svenskt arbetsliv - möte eller krock mellan amerikanska och svenska ledningspraktiker?

Los locales comerciales y/o micro empresas, hoy en día, no tienen establecido como tal un sistema de incentivos o compensaciones para sus trabajadores en comparación con las grandes empresas, donde se tiene establecido incluso en qué proporción se aumentó la rentabilidad o qué beneficios cualitativos se obtuvieron a partir de ello. El clima organizacional de una entidad es tan importante como una optimización de recursos para obtener utilidades superiores, de ahí su papel preponderante.

Los locales comerciales y/o micro empresas, hoy en día, no tienen establecido como tal un sistema de incentivos o compensaciones para sus trabajadores en comparación con las grandes empresas, donde se tiene establecido incluso en qué proporción se aumentó la rentabilidad o qué beneficios cualitativos se obtuvieron a partir de ello. El clima organizacional de una entidad es tan importante como una optimización de recursos para obtener utilidades superiores, de ahí su papel preponderante.

"In wave 6 of the National Educational Panel Study (NEPS) adult starting cohort, an incentive experiment was conducted that randomly switched respondent cash incentives from promised to (partly) prepaid for half of the eligible sample. This research note examines the effects that this change in incentive scheme had on response rates, on sample composition in terms of some key survey variables, and fieldwork efforts by interviewers. We find moderately sized positive effects on overall response rates. The switch in incentive scheme appears to be particularly effective in raising response rates of low educated individuals and those with low reading and mathematics competencies, subgroups that participated underproportionately in prior waves. This differential reaction to the changed incentive scheme therefore leads to a somewhat more balanced sample composition along these dimensions. In line with prior studies, effects on fieldwork efforts such as the number of contact attempts to obtain an interview could be found, but are small in magnitude." (author's abstract)

Die Verfasser legen die Ergebnisse von zwei Experimenten vor, mit denen die Wirkung von versprochenen Belohnungen bei einer Random-Digit-Dial-Untersuchung im Stadium der Gesprächseröffnung sowie im Stadium der Aufgabe einer anfänglichen Verweigerungshaltung untersucht werden sollte. In beiden Fällen zeigte sich kein Effekt. Dieses Ergebnis steht im Widerspruch zu mindestens einem weiteren Experiment aus jüngster Zeit sowie auch zum Einsatz versprochener Belohnungen zur Reduktion von Antwortverweigerung bei mehreren Meinungsforschungsinstituten. Die Verfasser diskutieren mögliche Ursachen für das Ausbleiben eines Effekts. (ICEÜbers), "This paper presents the results of two experiments carried out to test the effectiveness of promised incentives for a random digit dial survey (RDD) at the initial household contact (introduction) and at the stage of refusal conversion. The results of the experiments find no effect of at either stage of the survey process. These results are contrary to those found by at least one other recent experiment, as well as the use of promised incentives used routinely to convert reluctant respondents by several survey organizations. The possible reasons for not finding an effect are discussed." (author's abstract)

Im Winter 1996/97 und im Frühjahr 1997 wurden in Ost- und Westdeutschland zwei postalische Befragungen mit jeweils drei Aussendungen und einer landesweit repräsentativen Stichprobe durchgeführt. Für beide Befragungen liegen Daten zu Respondenten und Antwortverweigerern vor. In der erst genannten Studie reduziert sich dies bei den Antwortverweigerern auf Geschlecht, Alter und Wohnort, der Datensatz für die zweite Studie ist detaillierter. Bei der ersten Studie wurde ein geldnaher Anreiz eingesetzt (Briefmarken), bei der zweiten Studie wurde für den Fall der Partizipation die Teilnahme an einer besonderen Verlosung in Aussicht gestellt. Antwortverhalten und weitere Reaktionen wurden dokumentiert. Der vorliegende Beitrag fasst erste Ergebnisse der Untersuchung zusammen. Neuere Untersuchungen über Anreize und Antwortverhalten bei Erhebungen mit mehr als einer Welle sind in Deutschland rar. Unsere Ergebnisse stimmen mit denen für Nordamerika überein, sowohl was den allgemein positiven Effekt des Einsatzes von Anreizen angeht als auch hinsichtlich von Unterschieden zwischen versprochenen und beigefügten Belohnungen. Briefmarken wurden anscheinend als Bargeldgeschenke betrachtet. Die höheren Verweigerungsquoten bei Befragten, denen Briefmarken mitgeschickt wurden, werden im Kontext kommunikativer Verpflichtungen und kognitiver Dissonanz diskutiert. Darüber hinaus werden alters- und geschlechtsspezifische Unterschiede sowie Kosten und Rentabilität beider Anreiztypen erörtert. (ICEÜbers), "Two mail surveys, each with three mailings, were carried out with nationally representative samples in eastern and western Germany in winter 1996/97 and spring 1997. Data is available an respondents and nonrespondents for both. In the 1996/97 study this is limited for nonrespondents to sex, age and regional location. In the second study rich data is available an everyone eligible. The first study used an enclosed 'near-to-cash' incentive (postage stamps), the second promised inclusion in a special lottery in return for participation. Detailed records of response and other reactions were kept. This paper presents the first results from the studies. Recent research an incentives and nonresponse in studies with more than one mailing is scarce in Germany. Our findings an incentive impact are in line with findings for North America, both with respect to the generally positive effect of using incentives and to differences in the impact of promised and enclosed incentives. Stamps seem to have been perceived as 'cash' gifts. Higher refusal rates among those sent stamps are seen as increases in 'reaction-response' and are discussed in terms of communicative obligations as well as cognitive dissonance. Age and sex differences in the two studies are discussed, as are costs and cost-effectiveness for the two kinds of incentive." (author's abstract)

Network knowledge management in companies does not work without proactive motivation of their users. This paper describes the development of different benchmarks to assess users’ performance and shows a novel approach to stimulate their willingness to actively share their knowledge in their collaborative work by the use of visualisations., Everything Changes, Everything Stays the Same? Understanding Information Spaces. 15th International Symposium of Information Science (ISI 2017), Berlin, Germany, 13.03.2017 - 15.03.2017

Выпускная квалификационная работа посвящена исследованию мотивационной системы. В теоретической части представлены основные понятия, цели, тип и формы, стадии, критерии и методы мотивации. В практической части описываются общие характеристики исследуемой организации, анализ эффективности мотивации персонала организации. Разработаны предложения по совершенствованию системы мотивации. В заключение даны даны результаты в соответствии с темой. ВКР состоит из введения, 3 глав, заключения. библиографического списка и приложений. Объем ВКР – 140 стр., включая Приложения. Число таблиц – 1. Число рисунков – 17., Master Thesis is devoted to researching of motivation system. In the theoretical part presents the basic concepts, objectives of motivation, its types and forms, stages, criteria and methods. In the practical part describes the General characteristics of the investigated enterprise and the activities of the personnel management, the analysis of the effectiveness of motivation of the personnel in the organization. Based on these results, we have developed proposals to improve motivation system. In conclusion, the results in accordance with object. The Final qualifying work consists of introduction, three parts, conclusion, bibliographical list, applications. Master Thesis performed on 140 sheets (A4 format, font Times New Roman, font size 14, 1.5 line spacing), excluding attachments. Number of tables – 1 (excluding attachments). The number of figures – 17 (excluding attachments).

Dieser Bericht gibt einen Überblick über die Abbildung von Weiterbildung und Lebenslangem Lernen (LLL) in den hochschulübergreifenden Finanz- und Steuerungssystemen. Dabei werden Weiterbildung und LLL in den Governance-Strukturen aktuell verortet und analysiert. Der Bericht fokussiert damit zentrale hochschulübergreifende Rahmenbedingungen, die die Verankerung und nachhaltige Implementierung von Weiterbildung und LLL an Hochschulen berühren. Der Bericht kann von den Projekten u.a. genutzt werden, um die Positionierung ihrer eigenen Vorhaben in den Governance-Strukturen zu reflektieren. Des Weiteren bietet er Ansatzpunkte zur Diskussion der hochschulpolitischen Implikationen vorhandener Steuerungs- und Anreizsysteme.

Incentive effects of depreciation rules for risk-taking are considered. If true economic depreciation is stochastic, pro fit taxes with expected-value depreciation allowances decrease risk-taking. However, if real capital is used only in the risky sector, more generous depreciation allowances increase risk-taking. It is also shown that the incentive effect of risk-taking-revenue taxes to increase the risky fraction of investment is stronger in the case of more generous depreciation allowances. (author's abstract)

When people know a public good is to be privately provided in the future, economic behavior may change in periods before the one with the private provision game. Individuals have an incentive to reduce their disposable income so as to shift the burden of provision to others. The incentive is reduced if individuals know that the government will provide some of the public good, as long as this provison is large enough. In a second-best world, private provision of public goods has been claimed to be a reasonably good alternative to public provision. This claim needs to be reconsidered in the light of these results. (author's abstract)

Management control by shareholders is a public good. In the Nash equilibrium only the largest shareholder spends effort on management control. This is an incentive not to be the largest shareholder, and this incentive determines some properties of equilibrium corporate ownership structure. In particular, a perfect market with endogenous shareholdings and Nash behavior cannot overcome the underprovision problem implied by the public good problem, even if any diversification incentive for risk sharing is absent.

"The results of meta-analyses carried out in studies designed to examine the effectiveness of different types of incentives routinely applied in numerous Anglo-American survey research projects to secure higher response rates have led to the following general conclusion: monetary incentives (i.e. cash) perform better than non-monetary incentives (e.g. small-sized gifts). Comparatively few such studies have been conducted in Germany and they cover only a rather limited range of monetary or money-related incentives. The current paper seeks to go beyond such limitations by testing the assumption that, in the case of surveys covering rather more intimate and morally relevant issues, less expensive non-monetary incentives might be quite effective in increasing the response rate. This study was carried out within the context of a larger research project ('Self-Expressive Forms and Functions of Personal Conscience in Every-Day Life') conducted at the University of Halle-Wittenberg and based on a random sample of 4000 people drawn from the city registry in Halle (Saale). These individuals were then randomly assigned to a control group (without an incentive) or a test group (presented with a ballpoint pen, i.e. a non-monetary incentive), each made up of 2000 people. Our data analysis showed that the gift of a ballpoint pen affected the willingness to respond, the speed of the response, and the completeness of the surveys that were returned. Furthermore, no negative effects were detected on the composition of the sample that was obtained. Even though the effect of the non-monetary incentive was revealed to be fairly small in comparison with the effect of monetary incentives observed in other studies, the use of small in-kind incentives can be advantageous in certain survey designs. Inexpensive, non-monetary incentives may serve as a possible substitute for follow-up contact in study-designs that face a variety of limitations such as budget-restrictions or regulations on data

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for higher incomes. Permanent income elasticity does not vary much among income classes, is rather low, and ranges between 0.2-0.3. The donors adjust their donations gradually after changes in the tax schedule and respond to future predictable changes in price. They respond to changes in current and, to a smaller extent, in future income. (author's abstract), In dieser Studie wurde die permanente und transitorische Steuerpreis- und Einkommenselastizität der Spenden in Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität, je nach Einkommensklasse, sich stark unterscheidet; sie reicht von -0.2 für niedrige Einkommen bis -1.6 für höhere Einkommen. Dahingegen ist die permanente Einkommenselastizität für unterschiedliche Einkommensklassen ähnlich; insgesamt ist sie sehr niedrig und liegt zwischen 0.2 und 0.3. Spender passen ihre Spendenentscheidung nach Steueränderungen verzögert an, sie reagieren auch auf zukünftige vorausschaubare Preisänderungen. Sie reagieren auf aktuelle und weniger auf zukünftige Änderungen des Einkommens. (Autorenreferat)

The psychology literature provides ample evidence that people have difficulties taking the perspective of less-informed others. This paper presents a controlled experiment showing that this "curse of knowledge" can cause comparative overconfidence and overentry into competition. In a broader context, the results provide an explanation for the overconfidence of nascent entrepreneurs and the substantial rate of failure among new businesses. (author's abstract)

We report an experiment on the Probabilistic Serial (PS) mechanism for allocating indivisible goods. The PS mechanism, a recently discovered alternative to the widely used Random Serial Dictatorship mechanism, has attractive fairness and efficiency properties if people report their preferences truthfully. However, the mechanism is not strategy-proof, so participants may not truthfully report their preferences. We investigate misreporting in a set of simple applications of the PS mechanism. We confront subjects with situations in which theory suggests that there is an incentive or no incentive to misreport. We find little misreporting in situations where misreporting is a Nash equilibrium. However, we also find a significant degree of misreporting in situations where there is actually no benefit in doing so. These findings suggest that the PS mechanism may have problems in terms of truthful elicitation. (author's abstract)

Dieses Discussion Paper präsentiert eine Literaturstudie zum Thema Leistungsanreize und Leistungsverhalten, die im Kontext des Forschungsprojektes Leistungspolitik im internationalen Vergleich am WZB entstanden ist. Die Literaturstudie verfolgt zwei Ziele. Zum ersten werden Theorien und Forschungsansätze der Ökonomie, der Psychologie und der Soziologie verglichen. Zum zweiten wird untersucht, welche Rolle die Forschungsdisziplinen kulturellen Faktoren im Hinblick auf das Leistungsverhalten und die Gestaltung von Leistungsanreizen einräumen. Vergleichend diskutiert werden vor allem die Agency-Theorie der Personalökonomie, die Bounded Rationality-Ansätze der Verhaltensökonomie, die Motivationstheorien der Organisationspsychologie sowie die arbeitssoziologischen Theorien der social compromises at the workplace, der betrieblichen Sozialordnungen und betrieblichen Arbeitskulturen. Ein Konsens der Disziplinen ist nicht abzusehen. Interessanterweise gibt es aber ähnliche Anstöße im Hinblick auf zukünftige Forschungsfragen. Sowohl die Verhaltensökonomie als auch die Organisationspsychologie und die Arbeitssoziologie betonen die Bedeutung des Framings von Leistungsanreizen, der Generierung von Vertrauen, der Schaffung von Legitimität sowie von Schlüsselereignissen wie etwa Krisen, Entlassungswellen, Restrukturierungsprozessen etc. Sie können zu virtuous circles oder auch zu Misstrauensspiralen führen. Der kulturelle Kontext beeinflusst die Entwicklung, wird aber durch die betriebsinternen Prozesse verstärkt, modifiziert oder auch gebrochen. Das legt die Entwicklung von prozessorientierten Forschungsansätzen nahe., This Discussion Paper presents a literature review about performance incentives and workplace behaviour, which was prepared in the context of the research project Performance Management Policies. An International Comparison. The literature review has two main goals. The first goal is to compare and discuss the different theoretical perspectives from economics, psychology and sociology. The second goal is to compare the three disciplines regarding their understanding of culture and the importance of cultural factors for the analysis of workplace behavior and performance incentives. The comparison includes personnel economics and agency theory, behavioral economics and their bounded rationality concepts, psychological theories of motivation, and sociological theories of social compromises at the workplace, workplace social orders and workplace cultures. The perspectives and theoretical concepts of all three disciplines differ strongly. There are, however, in all three disciplines similar impulses for future research questions. Behavioral economics, organizational psychology and sociology of work emphasize the importance of the framing of performance incentives, of trust and legitimacy at the workplace, and of crucial events like crises, redundancies and restructuring processes. They can initiate virtuous circles or self-reinforcing spirals of distrust. The cultural context of the workplaces influences the developments. Its impact can be reinforced, modified but also broken by company-internal processes. This suggests developing process-oriented research approaches.

Certain survey characteristics proven to affect response rates, such as a survey’s length and topic, are often under limited control of the researcher. Therefore, survey researchers sometimes seek to compensate for such undesired effects on response rates by employing countermeasures such as material or nonmaterial incentives. The scarce evidence on those factors’ effects in web survey contexts is far from being conclusive. This study is aimed at filling this gap by examining the effects of four factors along with selected interactions presumed to affect response rates in web surveys. Requests to complete a web-based, selfadministered survey were sent to 2,152 owners of personal websites. The 2 X 2 X 2 X 2 fully crossed factorial design encompassed the experimental conditions of (a) high versus low topic salience, (b) short versus long survey, (c) lottery incentive versus no incentive, and (d) no feedback and general feedback (study results) versus personal feedback (individual profile of results). As expected, highly salient and shorter surveys yielded considerably higher unit-response rates. Moreover, partial support was found for interaction hypotheses derived from the leverage-salience theory of survey participation. Offering personalized feedback compensated for the negative effects of low topic salience on response rates. Also, the lottery incentive tended to evoke more responses only if the survey was short (versus long), but this interaction effect was only marginally significant. The results stress the usefulness of a multifactorial approach encompassing interaction effects to understand participation differences in web surveys. (auhtor'S abstract)

Unsere Problemstellung ist folgende: Unter welchen Bedingungen sind multikulturell besetzte Arbeitsteams erfolgreicher als monokulturelle? Diese Frage ist für die Praxis wichtig, weil "multicultural teamwork" zu einem weiteren Managementslogan geworden ist, der dazu führt, dass multikulturelle Teamarbeit teilweise relativ unsystematisch zum Einsatz kommt und dann mitunter mehr Probleme als Erfolge generiert. Zur Vermeidung oder Lösung von interkulturellen Konflikten greift die Praxis oft auf interkulturelles Training (IKT) zurück. Ergänzend dazu lautet unsere These, dass der Einsatz von multikulturellen Teams nur dann überhaupt effizient sein kann, wenn die zu erfüllende Aufgabe bestimmte Eigenschaften aufweist. Diese müssen den durch die Heterogenität der Teammitglieder erhöhten Koordinationsaufwand rechtfertigen. Beim Auftreten von Problemen in multikulturellen Teams sollte man also zunächst einen Schritt zurücktreten und noch einmal analysieren, ob und warum man für die gegebene Aufgabe überhaupt ein multikulturelles Team braucht. Außerdem sind einige Prinzipien der Anreizgestaltung zu beachten. Durch ein solches Vorgehen kann man IKT zielorientierter einsetzen und so die Differenz zwischen der Bruttowertschöpfung eines multikulturellen Teams und den Transaktionskosten -und damit den Nettogewinn für das Unternehmen- vergrößern.

"Address-based sampling (ABS) with a two-phase data collection approach has emerged as a promising alternative to random digit dial (RDD) surveys for studying specific subpopulations in the United States. In 2011, the National Household Education Surveys Program Field Test used a two-phase ABS design with a postal or mail screener to identify households with eligible children and a mail topical questionnaire administered to parents of sampled children to collect measures of interest. Experiments with prepaid cash incentives and special mail delivery methods were applied in both phases. For the screener, sampled addresses were randomly designated to receive either 2 dollar or 5 dollar in the initial mailing. During the topical phase, incentives (ranging from 0 dollar to 20 dollar) and delivery methods (First Class Mail or Priority Mail) were assigned randomly but depended on how quickly the household had responded to the screener. The paper first evaluates the effects of incentives on response rates, and then examines incentive levels for attracting the hard-to-reach groups and improving sample composition. The impact of incentive on data collection cost is also examined." (author's abstract)

"This paper investigates the impact on response quantity and quality of a diary- and booklet-based survey of using different interview methods and lottery prizes. In addition to a conventional questionnaire the survey included time-diaries for household members and a expenditure booklet for recording the previous month's spending by the household. The respondents could choose to use either CATI (Computer-Assisted Telephone Interviewing) or web-based CAPI (Computer-Assisted Personal Interviewing) for the different parts of the survey. Lottery prizes varied during the survey period, and the prizes were doubled if they had used only the CAPI method. The response rate was significantly affected by the size of the lottery prizes, and the doubling of these prizes for using the web had a high impact on the number of respondents choosing this method. The implication was that also the response quality increased as a result of the impact on the number of web interviews, because this method was found to yield a significantly higher quality for the diary, booklet and questionnaire information." (author's abstract)

"This paper describes two studies designed to test how two structural conditions of an interview situation - the presence of an interviewer and use of incentives - influence respondents' preferences regarding inequality. According to goal-framing theory and findings from empirical justice research, different goal frames are activated in different types of relationships, producing different distributional preferences: Cooperative situations induce a normative goal frame resulting in a stronger preference for equality whereas competitive situations induce a gain frame in which individuals have stronger preferences for inequality. Assuming the former type of relationship is established by the presence of an interviewer and the latter type by incentivizing, we conducted two studies to test our hypotheses. The results suggest that building a cooperative relationship through interviewer presence and cooperation priming leads to a preference for equality, while use of incentives leads to a clear preference for inequality." (author's abstract)

"Little is known about sample behavior and fieldwork effects of different incentives introduced in a household panel survey. This is especially true for telephone surveys. In a randomized experiment, the Swiss Household Panel implemented one prepaid and two promised non-monetary incentives in the range of 10 to 15 Swiss Francs (7-10 EUR), plus a no incentive control group. The aim of the paper is to compare effects of these incentives especially on cooperation, but also on sample selection and fieldwork effort, separated by the household and the subsequent individual level. We find small positive cooperation effects of the prepaid incentive on both the household and the individual level especially in larger households. Sample composition is affected to a very minor extent. Finally, incentives tend to save fieldwork time and partially the number of contacts needed on the individual level." (author's abstract)

"In PIAAC, each participating country was required to attain a response rate of at least 50 percent, as long as evidence was provided that there was either no or only low nonresponse bias in the data. Achieving 50 percent is a challenge for face-to-face surveys in most Western countries and also in Germany. Previous research showed that the use of incentives is an effective tool to increase response rates in different kinds of surveys. However, incentives may have differential effects on certain socio-demographic groups, because the perceived benefits of an incentive are subjective. To assess the effects of incentives on response rate and nonresponse bias, an experiment with three incentive treatments (10 Euro-coin, 25 Euro and 50 Euro in cash) was implemented in the German PIAAC field test. Results show that response rates increased as the incentive increased. With regard to nonresponse bias, the results are less explicit. According to logistic regressions, the main factors for participation in the 50 Euro condition are age, citizenship, and municipality size and in the 25 Euro condition, only municipality size. Bivariate analyses put these results into perspective. For all treatment groups, a low potential for bias is visible, and there is no statistical evidence that response distributions of the realized sample across treatments are different." (author's abstract)

"Steadily declining response rates lead to an increased usage of incentives in all kind of surveys. As for mail surveys, much empirical evidence supporting the usage of unconditional incentives is available (Berk, Mathiowetz, Ward and White 1987; Church 1993). For face-to-face studies, however, fewer results are available, and even less often in experimental settings (Martin, Abreu and Winters 2001; Singer, Hoewyk, Gebler, Raghunathan and McGonagle 1999). The authors conducted a three wave panel CAPI survey (N=600), where respondents were randomly assigned to three experimental groups: the first group received an unconditional incentive in form of a 10 Euro voucher, the second group was promised a 10 Euro voucher conditional upon participation, the third group was a control group that received no incentive. The allocation to a given experimental group was constant across the three waves and interviewers were kept blind to the experimental conditions. This research adds to the methodological literature in several ways: firstly, the authors compared the effectiveness of prepaid and conditional monetary incentives in a face-to-face interview in cross-sectional and longitudinal perspective, and found that conditional incentives performed significantly better in retaining respondents till the third wave. Secondly, they controlled for accurateness of the interviewers' work on the field, and found evidence that improving selection and training of interviewers remains mandatory, since poor quality in the interviewer pool cannot be compensated by incentives." (author's abstract)

"In this article the authors examine the effect of a prepaid incentive on cooperation rates among ethnic minorities in the Netherlands. They find that the incentive did have a substantial positive effect on the cooperation rates among native sampled units and Western foreigners. Among Non-Western foreigners this effect was only modest. Furthermore, the authors also matched ethnic minorities with native sampled units using propensity score matching to compare the effect of the incentive on the cooperation rates among ethnic minorities and 'comparable' native sampled units. They found that the increase in cooperation rate was larger among natives compared to the increase in cooperation rate among ethnic minorities." (author's abstract)

"Die 'US-Sentencing Guidelines' operieren zur Bekämpfung der Wirtschaftskriminalität auf zwei Ebenen mit unterschiedlichen Maßnahmen. Auf der Ebene 'Staat - Unternehmung' stellt das Strafrecht ökonomische Anreize (Strafnachlässe) bereit, auf der Ebene 'Unternehmung - Individuum' werden konkrete organisatorische Vorkehrungen für ein Ethik-Programm eingefordert. Auf beiden Ebenen erscheint dabei die Steuerungseffizienz der Guidelines stark situationsabhängig, wie durch Entwicklung geeigneter Situationstypologien gezeigt wird. Auf der zweiten Ebene geht es dabei um das zentralistische (tayloristische) Führungsmodell einerseits und moderne Formen der dezentralisierten Unternehmensführung andererseits. Diesen zwei Typen entsprechen auf der Seite des Ethik-Managements in struktureller Hinsicht das sog. 'Compliance-Modell' und das 'Integritätsmodell'. Es wird im Interesse der Effizienz dafür argumentiert, die Guidelines im Sinne des Integritätsmodells zu interpretieren und fortzuentwickeln. Damit werden zugleich eine strukturelle Deckungsgleichheit zwischen Ethik- Management und modernen Formen der Unternehmensführung erreicht und strukturbedingte Konflikte zwischen beiden Führungssystemen vermieden." (Autorenreferat)