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The purpose is to provide a framework guiding service organizations while adopting new work practices and to specify effects of psychological empowerment. This research is based on a mixed-method approach to establish new theory and to determine correlations. It is claimed that the managerial framework ensures solid foundation for the quantitative analysis arguing that new work practices have positive effects on service organizations. This study contributes to new work and service literature by equipping service organizations with a framework and stating the positive effects on employees using psychological empowerment as a mediator where employees are the central resource to success.
What will shopping centers in Germany look like in 2025? The number of factors determining the future and their complexity lead to a high degree of uncertainty. Strategic planning under such circumstances is challenging. This thesis will provide orientation; it aims at developing four different scenarios for the future of shopping centers in Germany in 2025 and deriving strategic measures for a shopping center operator based on these scenarios. To achieve this goal, a standardized approach of scenario-based strategic planning will be applied. The results show that the future of shopping centers is determined by two key factors: the speed of omni-channel development and the socio-economic iestment eironment. The strategic measures developed are accordingly aimed at maximizing positive developments with regard to the key factors and minimizing possible negative developments. This thesis is worth reading especially for retailers, real estate iestors and researchers with a consumer focus.
This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment iolved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and fair value accounting. Second, they are asked to account for a business combination by identifying possible input parameters to measure several intangible assets and a contingent liability. Based on their valuation results, they compute the amount of goodwill recognized on the acquisition and assess the effects of their parameter choices on the values of different assets and liabilities. As an optional third task, the case asks students to consolidate the financial statements and evaluate the impact of the acquisition on the financial position of the acquirer.