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Essays on Say-on-Pay: theoretical analysis, literature review and empirical evidence from Germany
(2019)
The dissertation contains four journal articles together with a framework manuscript. The overall subject is the so-called Say-on-Pay (SOP) vote. SOP is a law that enables shareholders to vote on the appropriateness of executive compensation during the firms’ annual general meeting. The dissertation investigates SOP votes from different angles. While the framework provides a background for the relevance of the work, outlines existing research gaps, covers an in-depth discussion and concludes relevant research questions, the four articles present the essence of the dissertation. The first article is a theoretical paper on the recent advances of behavioural agency theory. It serves as a theoretical foundation for the empirical work of the dissertation. Although principal-agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticized. Consequently, scholars advocate the utilization of positive management theories, such as stewardship theory. This paper reviews the literature of both theoretical concepts and describes how behavioural characteristics allow for a mutually beneficial symbiosis of the two theories. The second article establishes the foundation of the scholarly knowledge in the field by systematically reviewing the empirical literature. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. The implications are analysed, and new directions for further research are discussed by proposing 19 different research questions. Building on the research gaps defined in the literature review, the third article is an empirical manuscript. In this paper, a hand-selected sample of 1,676 annual general meetings with 268 management-sponsored SOP votes in 164 different companies between 2010 and 2015 in Germany is analysed. The analysis focused on the structure, rather than the level, of executive compensation by applying a sample-selection model and panel data regression. Finally, the fourth paper investigates the rare setting of voluntary SOP votes. Using 1,841 annual general meetings of listed firms in Germany between 2010 and 2016, the effects of financial and non-financial (sustainable) performance on SOP voting likelihood and voting results are tested.
On 25 October 2016, the European Commission presented a proposal for a directive on a Common Corporate Tax Base (CCTB Proposal), which contains a comprehensive concept for the harmonisation of profit calculation regulations within the EU. Against this current background, the objective of the present work is to contribute to the implementation of the CCTB by identifying ambiguities and conceptual weaknesses in the design of the profit determination system of the CCTB Proposal and developing concrete recommendations for action for adjustments in the course of the further legislative procedure. In the first article, selected profit calculation rules of the CCTB Proposal will be analysed in detail and compared with the provisions on profit calculation under German commercial and tax law and the International Financial Reporting Standards (IFRS) recognised across member states. Based on the legal comparison, questions of interpretation and inadequacies of the profit calculation system will be considered and proposals for adjustments to various regulatory areas will be submitted. Furthermore, in the second article, within the framework of a holistic study, expert interviews will be used as an empirical-qualitative research design to generate reliable assessments on the part of the various stakeholder groups affected by the implementation of the future directive or involved in its elaboration. The results show the extent to which the profit determination rules of the CCTB Proposal in their current form are suitable for national and EU-wide implementation and in which areas the various expert groups still see concrete need for adaptation. Based on these expert assessments, the third article finally develops a proposal to reduce the threat of legal uncertainty in interpretation issues criticised by the experts. Based on economic maxims developed by the European Commission and existing accounting principles of the current CCTB Proposal, the EU Accounting Directive and IFRS, a system of specific European tax principles will be developed which could be implemented within the framework of the CCTB Proposal.
Eine der Hauptaufgaben von Vorgesetzten ist die Feedbackgabe an Arbeitnehmer. Das gegebene Feedback hat dabei einen maßgeblichen Einfluss auf das Wohlbefinden und das Arbeitsengagement von Arbeitnehmern. Neben dem direkten Feedback im Arbeitsalltag, das häufig verbal vermittelt wird und spezifische Bewertungen enthält, kommunizieren Vorgesetzte darüber hinaus zu jeder Zeit über ihr Verhalten. In der vorliegenden Arbeit wurden zwei Ziele verfolgt: Zum einen wurde mithilfe umfangreicher qualitativer sowie quantitativer Skalenentwicklungsschritte befriedigend reliable Messinstrumente zur Erfassung sowohl direkten als auch indirekten und jeweils negativen als auch positiven Feedbacks entwickelt. "Indirektes Feedback" wurde hierbei erstmals als eigenständiges Konstrukt definiert und messbar gemacht. Insbesondere die Skalenentwicklung zur Erfassung indirekten Feedbacks u.a. mithilfe von N = 20 Interviews mit Arbeitnehmern stand im Fokus der Arbeit. Zum anderen wurden Wirkzusammenhänge von direktem und indirektem negativem Feedback zu Beanspruchungsfolgen (Irritation, psychosomatische Beschwerden) sowie von direktem und indirektem positivem Feedback zu Arbeitsengagement unter Einbezug personaler Einflussfaktoren untersucht. Den theoretischen Rahmen bietet die "Job-Demands-Resources Theory" (JDR-Theorie), die nach kritischer Betrachtung differenziert und um die "Stress-as-Offense-to-Self-Theory" (SOS-Theorie) erweitert wurde. Zur Berechnung der Wirkzusammenhänge wurde eine Onlinestudie mit zwei Messzeitpunkten durchgeführt. Die Stichprobe umfasst N = 224 Arbeitnehmer mit 62.9% weiblichen Teilnehmern und einem Altersdurchschnitt von X = 44.5 Jahren (SD = 10.50). Es konnte in den längsschnittlichen Designs gezeigt werden, dass sowohl direktes als auch indirektes negatives Feedback entsprechend der SOS-Theorie mit einer Selbstwertbedrohung in Zusammenhang stehen. Die Mediationen der Zusammenhänge von direktem negativem und indirektem negativem Feedback und Beanspruchungsfolgen über die Selbstwertbedrohung konnten im Quer- aber nicht im Längsschnitt bestätigt werden. Ergänzend wurden die Moderationen, d.h. das "Abpuffern" der Selbstwertbedrohung durch den Selbstwert von Personen getestet. Es zeigten sich signifikante Moderationen der Zusammenhänge von direktem negativem Feedback und Selbstwertbedrohung durch den Selbstwert in ersten Querschnittsergebnissen und signifikante Moderationen der Zusammenhänge von indirektem negativem Feedback und Selbstwertbedrohung durch den Selbstwert in den Längsschnittmodellen. Weiterhin konnten entgegen der Annahmen des motivational process der JDR-Theorie keine längsschnittlichen Effekte von direktem positivem und indirektem positivem Feedback auf Arbeitsengagement ermittelt und auch die Zielorientierung nicht als Moderator bestätigt werden. Es zeigte sich jedoch eine zusätzliche Varianzaufklärung bei der Hinzunahme von direktem positivem Feedback zu relevanten Kontrollvariablen jeweils zu beiden Messzeitpunkten. Insgesamt werden inhaltliche und methodische Gründe für die hier nicht nachweisbaren Längsschnitteffekte diskutiert und Empfehlungen für die weitere Forschung abgeleitet. Als Forschungserkenntnis lässt sich festhalten, dass die vier Faktoren, d.h. direktes und indirektes mit jeweils negativem und positivem Feedback, trennbar sind und indirektes Feedback einen zusätzlichen Erklärungswert zu direktem Feedback bietet. Zudem weisen erste Ergebnisse darauf hin, dass Feedback nicht per se wie bislang als Arbeitsressource in der JDR-Theorie, sondern direktes negatives und indirektes negatives Feedback als Arbeitsanforderung im health-impairment-process verortet werden kann. Des Weiteren ergaben sich erste bestätigende Hinweise, dass die JDR-Theorie im health-impairment-process um die SOS-Theorie erweitert werden kann und damit direktes negatives und indirektes negatives Feedback mit Beanspruchungsfolgen über den Mediator Selbstwertbedrohung in Zusammenhang stehen. Der Selbstwert als Moderator konnte in ersten Teilergebnissen bestätigt werden.
Increasingly, researchers are expected to work in collaborative interdisciplinary teams to tackle more complex and interrelated problems. However, the prospect of collaborating with others, from different disciplines, exerts countervailing forces on researchers. There is the lure of transcending the limitations of one's own knowledge, methods and conventions, belonging to diverse intellectual communities and tackling, together, ambitious research topics. On the other hand, there is the risk that collaborating across disciplinary boundaries will be taxing, confounding at times, with no guarantee of success. This thesis is about collaborative interdisciplinary research from the perspective of a formative accompanying researcher. The author accompanied an interdisciplinary research team in the field of sustainability over three years for the duration of a collaborative project. Formative accompanying research (FAR) is an approach to "research into research" that learns about, with and for a collaborative interdisciplinary team. The author found - through immersion in the literature, her own daily experiences of collaborating, and her observations – that interdisciplinary collaboration is very difficult. It requires a basic understanding and appreciation of other disciplines and methods, as well as the skills to integrate research inquiries and findings across diverse epistemologies. It also requires awareness that collaborative interdisciplinary research is more than an intellectual task of knowledge creation. Other factors matter, such as interpersonal relationships, power differentials, different research tempos and a sense of belonging. And these factors have an impact on processes and outcomes of collaborative knowledge creation. Knowing this implies a willingness to keep learning and to tolerate discomfort so as to cultivate deeper levels of collaborative capacity. The author discovered that in these deeper levels lie skills for staying with inevitable tensions, for talking and listening to generate new understanding together, and for applying a researcher's frank curiosity to oneself too. A formative accompanying researcher, who is part of the team she is researching, has to navigate delicate terrain. In this thesis, the author develops a FAR methodology that takes seriously the questions of positionality and relationality, and reflects on the experiences of putting these into practice. A FAR practice involves remaining in dynamic movement between observing and participating, between exercising curiosity and care, and between the researchers' own sense of impartiality and investment in relation to the issues at hand. There is merit in furthering the methodology and practice of FAR on its own terms. This includes attending to the skills required by a formative accompanying researcher to remain oriented within the concentric circles of research, relationship and loyalty that make up a collaborative team. There is also the question of how FAR, and other forms of research into research, can help to advance collaborative interdisciplinary research. The author argues for creating the conditions in research teams that would enable treating collaboration as a capacity to develop, and that would facilitate team members' receptivity to learning with FAR. Furthermore, she explores dilemmas of intervening as a formative accompanying researcher and of sustaining dynamic positionality over the long-term.
Fostering sustainable urban mobility at neighborhood-based mobility stations with cargo bikes
(2019)
When Libet and colleagues published their results on the temporal order of movement preparation and the reported time of conscious will to move in 1983, they shed some doubt on the existence of free will. This marked the beginning of a controversial and still ongoing debate, not only about the existence of free will, but also about the appropriateness of methods and validity of results from research on free will. Belief in free will was also discovered as psychological research topic. Literature on belief in free will shows some evidence that most laypersons across different cultural backgrounds believe that they have free will and that a person's belief in free will might have an impact on cognition and behavior, tending to positive outcomes with a greater belief in free will. Empirical findings from the German-speaking area are sparse, probably due to a lack of validated measurements assessing belief in free will available in the German language. The aim of this dissertation is to critically examine some aspects in psychological research on free will and the belief in free will. Two studies are reported that aim to generalize the Libet paradigm for a free and voluntary decision with consequences for the acting person, as this was never reported to have been researched in literature before, and to test the critical objection that the measurement of reporting the conscious intention to move has a direct effect on the result in the Libet paradigm. Furthermore, the construction of the first inventory measuring belief in free will in the German language is described. This inventory was also created with the aim of overcoming some methodological problems in the existing instruments in English language. Furthermore, studies on the experimental manipulability of the belief in free will are reported. These findings provide implications in view of the current state of research on free will and belief in free will and its reliability.
Die in dieser Sammlung zusammengetragenen Texte reichte der Autor als kumulative Habilitationsleistung bei der Fakultät Kulturwissenschaften der Leuphana Universität Lüneburg zum Zwecke des Erwerbs der Lehrbefugnis für die Fachrichtung „Medien- und Kulturwissenschaften“ ein. Als Einzelveröffentlichungen behandeln die Buchkapitel und Journalbeiträge jeweils unterschiedliche Themen, sind aber alle den Fragestellungen der Game Studies und insbesondere dem Phänomen der Gamification verpflichtet. Seit dem Zeitpunkt der ersten hier zusammengestellten Publikation hat sich das Fachgebiet der Gamification Forschung gewaltig weiterentwickelt. Von verschiedenen Autoren wird das Jahr 2010 als die Geburtsstunde der Gamification Forschung angegeben Yongwen Xu (2011) bezieht sich auf einen Vortrag Jesse Schells aus dem Jahr 2010 auf der D.I.C.E.- Konferenz in Las Vegas. Fast zeitgleich erschien Sebastian Deterdings Vortrag „Pawned. Gamification and its Discontents“ (2010). Der Zeitraum von 2010 bis zum gegenwärtigen Zeitpunkt ist daher bedeutsam für das Verständnis digitaler Formen von lediglich ludisch drapierten oder vollständig ins Spiel implementierten Praxen. Ich möchte allerdings mit den hier vorgelegten Schriften die Behauptung ausführen, dass vordigitale Formen von Gamification entscheidend für das Verständnis zeitgenössischer Verschiebungen ins Ludische sind und den kulturwissenschaftlichen Hintergrund dafür auffächern, wie das Gegenwartsphänomen aus seinen kulturhistorischen, medienwissenschaftlichen, politischen und ästhetischen Rahmenbedingungen heraus begriffen werden kann.
Der Wandel des Energiesystems ist eine der zentralen Nachhaltigkeitstransformationen, denen sich die Forschung widmet. Wie für die Transition-Forschung verschiedentlich festgestellt, besteht allerdings eine gewisse Lücke bei der Frage, wie Nachhaltigkeitstransformationen organisiert und finanziert werden. Insbesondere fehlt es an einer Ausdifferenzierung und vertieften Analyse einzelner institutionell-organisatorischer Lösungen und an einer Darstellung im Zusammenhang der komplexen sozio-ökologisch-technischen Systeme, in die konkrete Organisationslösungen für eine nachhaltige Energieversorgung eingebunden sind. In der vorliegenden Arbeit werden mit genossenschaftlichen Ansätzen, also Organisationslösungen mit (Teil-)Eigentum der Bürger an den Anlagen, spezifische hybride finanzielle Arrangements im Energiesektor in den Fokus gerückt. Dem institutionenanalytischen Ansatz der Bloomington School folgend wird im Rahmenpapier und insgesamt sechs Fachartikeln der Frage nachgegangen, welche Formen genossenschaftlicher Ansätze im Globalen Norden und Globalen Süden anzutreffen sind und welche Rolle diesen in den Transformationsprozessen des jeweiligen Energiesystems zukommt. Für die Analyse wird auf das Social-Ecological Systems Framework zurückgegriffen, das für die einzelnen Untersuchungen modifiziert bzw. konkretisiert wird. Im Einzelnen wird in den Fachartikeln ein Überblick über die Erkenntnisse zu genossenschaftlichen Ansätzen im Globalen Süden gegeben, auf der Makroebene den wechselnden politischen Prozessen von Koordination und Contestation nachgegangen, auf der Mesoebene die Entwicklungen von Windenergiegenossenschaften in Belgien, Dänemark, Deutschland und dem Vereinigten Königreich vergleichend analysiert, der Zusammenhang von Finanz- und Energiesystem untersucht und für diesen Kontext Gerechtigkeitsnormen konkretisiert und schließlich auf der Mikroebene die Inklusivität von Bürgerenergieinitiativen näher betrachtet und Unterschiede in den Investitionsmotiven verschiedener Bürgerenergieakteure herausgearbeitet.
Climate change and atmospheric deposition of nitrogen affect biodiversity patterns and functions of forest ecosystems worldwide. Many studies have quantified tree growth responses to single global change drivers, but less is known about the interaction effects of these drivers at the plant and ecosystem level. In the present study, the authors conducted a full-factorial greenhouse experiment to analyse single and combined effects of nitrogen fertilization (N treatment) and drought (D treatment) on 16 morphological and chemical response variables of one-year-old Fagus sylvatica seedlings originating from eight different seed families from the Cantabrian Mountains (NW Spain). Drought exerted the strongest effect on response variables, reflected by decreasing biomass production. However, D and N treatments interacted for some of the response variables, indicating that N fertilization has the potential to strengthen the negative effects of drought (with both antagonistic and amplifying interactions). For example, combined effects of N and D treatments caused a sevenfold increase of necrotic leaf biomass. The authors hypothesize that increasing drought sensitivity was mainly attributable to a significant reduction of the root biomass in combined N and D treatments, limiting the plants' capability to satisfy their water demands. Significant seed family effects and interactions of seed family with N and D treatments across response variables suggest a high within-population genetic variability. In conclusion, the findings indicated a high drought sensitivity of Cantabrian beech populations, but also interaction effects of N and D on growth responses of beech seedlings.
A central aspect of sustainability governance is collaboration, which has been lauded for its benefits but also criticized for its challenges. The potential benefits of collaboration have apparently been recognized also in the context of EU agriculture. Yet, there has been a lack of holistic consideration of how collaboration can be systematically integrated and promoted in the governance of EU agriculture. Sustainable agriculture cannot only be encouraged through changes in the overall governance system but also through the support of existing and emerging small-scale collaborative initiatives for sustainable agriculture. Indeed, there has been substantial research on the conditions that influence success of similar collaborative initiatives. However, the knowledge resulting from this research remains rather scattered and does not allow for the identification of overall patterns. Additionally, little of this research specifically focuses on sustainable agriculture. What is more, the promotion of collaboration for sustainable agriculture is further complicated by the lack of clarity of the meaning of sustainable agriculture, which is an inherently ambiguous and contested concept. This cumulative dissertation aims to address these gaps by contributing to a better understanding of how collaboration can be facilitated and designed as a means to govern for and advance sustainable agriculture. For this purpose, the dissertation addresses three sub-aims: 1) Advancing the understanding of the concept of sustainable agriculture; 2) scrutinizing the current governance system regarding its potential to facilitate or hamper collaboration; 3) assessing conceptually and empirically how actor collaboration can be facilitated as a means to govern for sustainable agriculture, both from a top-down and a bottom-up perspective. In doing so, this dissertation focuses on EU agriculture and applies a mix of methods, ranging from qualitative to quantitative dominant. The findings of this dissertation highlight that collaboration has been underappreciated and even hampered as an approach to governing for sustainable agriculture. In contrast, this dissertation argues that collaboration offers one promising way to promoting and realizing agriculture and emphasizes the need to integrate different approaches to collaboration and to sustainable agriculture.