Improving Informational Bases of Performance Measurement with Grey Relation Analysis

Performance measurement (PM) needs objective empirical data with causal relevance in order to steer and control financial performance generation. In business practice, there is often a lack of such objective data. A surrogate might be collected subjectively based on data generated by questioning corporate experts. Such an involvement of subjects can rapidly lead to an immense extent of data that (partially) imply incomplete information. To handle this imperfection of data, the Grey systems theory (GST) and especially its element, the Grey relation analysis (GRA), seem to be methodologies able to improve informational bases for PM purposes. Therefore, GRA is able to reveal those performance indicators that considerably influence the corporate financial performance, the key performance indicators. GRA is able to supply valid results with only four data points of a time series. Hence, the GST provides an improvement of the PM framework in situations of incomplete information, which is demonstrated in the following

Performance Management by Causal Mapping: An Application Field of Knowledge Management

As implied by the performance management (PM) concept, modern corporate management has to focus on cause-and-effect relationships underlying a firm´s financial performance generation. To determine the causes of financially desirable effects, subject-bound experiences and knowledge of employees, called tacit knowledge, should be realised. For this, knowledge management (KM) offers various elicitation techniques to reveal corporate-specific success factors (SFs) of financial performance generation from the corporate experts´ implicit knowledge. The identified factors have to be organised within a network of cause-and-effect relationships. In this framework, PM can apply the instrument of mapping to structure the individually revealed knowledge, to aggregate and visualise it for the entire company. For a valid representation of the causal relationships, the subjective bias arising within the mentioned process has to be minimised. In the literature, a variety of mapping methods can be found that differ in their approaches and their level of significance. As such a method, causal mapping will be presented in this paper. For providing intersubjectivity, the decision-making trail and evaluation laboratory (DEMATEL) as a multi-criteria approach will be debated in the context of mapping as a research field

DANP-Evaluation of AHP-DSS

The analytic hierarchy process (AHP) and the analytic network process (ANP) are important multi-criteria decision-making (MCDM) methods for solving strategic decision problems. In the field of the research and teaching projects of a university’s Management Science Department, the use of adequate decision support systems (DSS) enables an appropriate application and acceptance of these methods. By reason of the great variety of AHP-DSS, the aim of this paper is the selection of AHP-supporting software. Owing to the interdependencies of the software quality criteria, these influences can be evaluated appropriately by the ANP. As for the various requirements of the different department members, the ANP procedure is linked with the DEMATEL approach. Within such a combined framework (DANP), the alternate software products and their quality selection criteria are transparently analysed and evaluated from a multi-personal point of view. The described procedure is an object of reference to solve such structuring and evaluation problems by support of parallel and/or distributed computing architecture

Application of Photoacoustic Methods and Confocal Microscopy for Monitoring of Therapeutic Response in Plaque Psoriasis

Psoriasis is prone to relapses and requires long-term therapy that may induce a range of adverse effects; therefore, an efficient and early detection of relapses is desirable. In this study, photoacoustic imaging and confocal laser scanning microscopic (CLSM) methods were investigated for their suitability in psoriasis follow-up examinations. Using a high-resolution photoacoustic system, the vascular structures of 11 psoriatic patients and 6 healthy volunteers were investigated. No differences were detected with respect to the average vessel diameter and vasculature per unit volume in the tissue of healthy volunteers and non-lesional and lesional skin areas of psoriatic patients. By means of CLSM, the diameters of the dermal papillae of 6 volunteers and 6 psoriatic patients were determined. The diameters of the dermal papillae of the healthy volunteers (0.074 +/- 0.006 mm) revealed no significant difference when compared to non-lesional skin areas of psoriatic patients (0.079 +/- 0.005 mm). The results obtained for the lesions in psoriatic patients showed a significant difference (Wilcoxon test, p = 0.028) between the diameters of the dermal papillae of the lesional skin areas 0.114 +/- 0.012 mm) and the non-lesional skin areas (0.079 +/- 0.005 mm). Thus, CLSM can be applied for monitoring psoriasis follow-up examinations

Mengeninduzierte oder wertende Zurechnung von Verbundvorteilen

Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kiel W 547 (24) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Die Aufteilung von Synergieeffekten bei Fusionen

Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kiel W 547 (33) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

On requirements for and possibility of strategic management accounting

SIGLEAvailable from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, D-21400 Kiel W 60 (9706) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekDEGerman

Grundsatz und Konkretisierung der Materiality: eine Untersuchung zur Interpretation ausgewaehlter Materiality-Normen in der Rechnungslegungs- und Abschlusspruefungspraxis

Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kiel W 547 (32) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Der Grundsatz der Materiality in der externen Rechnungslegung unter besonderer Beruecksichtigung der Interpretationspraxis grosser Industrieunternehmen

Available from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, Duesternbrook Weg 120, D-24105 Kiel W 547 (37) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman