The German two-tier board and the German corporate governance code

This paper deals with some interesting recent corporate governance developments in Germany. The focus is in particular on the German Corporate Governance Code, its parts, layout and how it deals with the various organs of German public corporations. The German Code is quite unique since it applies a Code of Good Practice to a two-tier board system, thus making it necessary to deal with the role and functions and the relationship between the management and the supervisory board. This paper concludes that several changes to the German law relating to public corporations since the middle of the 1990s and the introduction of the German Code will ensure that the two-tier board system will remain the favoured board structure for public corporations in Germany. It is, however, submitted that employee participation at supervisory board level will provide particular political challenges for Germany in the near future.

Differences in how english and german speakers talk and reason about CAUSE

This research identifies how English and German speakers differ in the range of situations they describe as causal and how these difference may influence causal reasoning. In Experiments 1 and 2, English and German speakers described 3D animations of complex events using CAUSE verbs (cause, get) and ENABLE verbs (let, enable). As predicted, English speakers used CAUSE verbs to describe a wider range of events than German speakers. In Experiment 3, English and German speakers viewed 3D animations of CAUSE and ENABLE events and then estimated the likelihood of the effect (E) in the presence of the affector (A), p(E|A), in hypothetical situations similar to the one they just saw. Given the results of Experiments 1 and 2, we predicted that German speakers’ estimates of p(E|A) would be higher than English speakers’ estimates of p(E|A) for ENABLE events, but not necessarily for CAUSE events. The results were as predicted. The findings suggest that English and German speakers differ in the range of situations they describe as causal and that these differences in linguistic coding may lead to differences in causal reasoning.

Information systems and business informatics: an Australian German comparison

At last year's ACIS conference in Melbourne a panel titled 'IS: A discipline in crisis' discussed issues relating to be in disability of IS in Australia. It is not, however, just the Australian IS discipline that must deal with problems such as the need for better organisational structures and greater visibility in universities. This paper presents a comparison between the German Business Informatics discipline and the Australian Information Systems discipline. The objective is to provide another perspective on the IS discipline to raise new ideas and stimulate discussion with reference to the organisational structure of our discipline in universities.

Broken songs and ecology : writing about the Gulf of Carpentaria

Book review of Carpentaria by Alexis Wright.

France and the German refugee crisis of 1993

Initially liberal in its response to refugees from Nazism in 1933, France soon closed its borders to them. Thereafter, refugees encountered a regime of exclusion and antipathy. Historians confront the problem of explaining the reasons for exclusion. Anti-Semitism is often alleged to be motive-force, but this misleadingly imposes on an earlier period our understanding of the Vichy regime and its anti-Jewish legislation. This article investigates the nature of the French responses to those in flight from persecution in Nazi Germany in 1933, and questions whether it is proper to study this period in the context of events after 1940. It argues instead that French refugee policy in the 1930s emerged from the context of anti-foreign measures implemented in response to the economic stress of the late 1920s. Its study of the crisis in 1933 identifies the pressures that shaped France's exclusionary policies and its antipathy to the plight of the refugees.

The Chihuahua sustainability practice: lots of shivering but no real action. Practical sustainability acceptance is low in German and New Zealand firms

Purpose – This paper aims to describe the extent to which corporate organizations in Germany and in New Zealand have included sustainability practices as part of their strategic planning process.

Design/methodology/approach – Current literature is reviewed to make a case for sustainability to be a driver behind corporate decision making and long-term performance. The results of surveys of several hundred firms in both Germany and New Zealand, countries with a publicly stated commitment to sustainability, are reviewed to compare the adoption rates of sustainability practices.

Findings – There is a significant difference between what firms do and what their managers think is important. Managers largely consider sustainability practices an important factor for their future careers, while firms to a large extent do not include sustainability as part of their strategic or operational planning process.

Research limitations/implications – The International Sustainability Acceptance Measurement (ISAM) collects data in several countries through local-language versions of the same online survey tool (www.worldreply.com). The findings in this report are specific only to New Zealand and Germany.

Practical implications – The paper points academics, corporate executives and sustainability fanatics to an alarming inconsistency between what is publicly reported as commitment to sustainability and what is practically achieved.

Originality/value – This paper adds value to the discussion of how sustainability practices have migrated into the operation of firms.

They talk the talk, but do they walk the walk? sustainability acceptance is low in German and New Zealand firms

Through the International Sustainability Acceptance Measurement (ISAM), we intend to better understand the level of acceptance of sustainability as a practical management tool in business around the world (www.worldreply.com). It was observed by others that sustainability concepts often stay on a rather general level where it is hard to identify specific indicators and the potential for future development.i In an effort to contrast the level of sustainability in the ISAM countries, the participating universities analyze their respective country data and then co-operate to benchmark and compare this information around the globe. This makes the ISAM work one of the few world-spanning efforts to look at the practical implementation of sustainability.

Comparability of German and Australian disclosures in financial reports

Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.

Assessment of proximal outcomes of self-management programs : translation and psychometric evaluation of a German version of the Health Education Impact Questionnaire (heiQtm)

Purpose This paper describes the translation, cultural adaption, and psychometric evaluation of a German version of the Health Education Impact Questionnaire (heiQ™), a widely used generic instrument assessing a wide range of proximal outcomes of self-management programs.

Methods The translation was carried out according to international standards and included forward and backward translations. Comprehensibility and content validity were tested using cognitive interviews with 10 rehabilitation inpatients. Psychometric properties were examined in rehabilitation inpatients (n = 1,202) with a range of chronic conditions. Factorial validity was assessed using confirmatory factor analysis; concurrent validity was explored by correlations with comparator scales.

Results The items of the German heiQ™ were well understood by rehabilitation inpatients. The structure of the eight heiQ™ scales was replicated after minor adjustment. heiQ™ scales had higher correlations with comparator scales with similar constructs, particularly mental health concepts than with physical health. Moreover, all heiQ™ scales differentiated between individuals across different levels of depression.

Conclusion The German heiQ™ is comprehensible for German-speaking patients suffering from different types of chronic conditions; it assesses relevant outcomes of self-management programs in a reliable and valid manner. Further studies involving its practical application are warranted.