Research & Study Profile - uni-paderborn.de...Research & Study Profile Faculty of Business...

Department 1Management

Department 2Taxation, Accountingand Finance

Department 3Business InformationSystems

Department 4Economics

Department 5Business and Human Resource Education

Department 6Business Law & Business English

Research & Study Profile

Faculty of Business Administration and Economics

University of Paderborn

Faculty of Business Administration and EconomicsForewordContents

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Foreword

Dear Readers,

Many demands are placed on researchand its outcomes. For instance, it isexpected to produce innovative prod-ucts or concepts through R&D, discovernew aspects of fundamental research,deliver benefits for the world of eco-nomics and politics and finally, providehigh-quality education and training forthose who will later assume personaland professional responsibility for soci-ety. To meet all these demands, researchneeds excellence. However, science maynot be an end unto itself, but rathermust be a part of society by remainingtransparent and communicative.

With this brochure we would like tointroduce to you the Faculty of BusinessAdministration and Economics at theUniversity of Paderborn. We would liketo tell you who we are and what we do.And we would be delighted to do soface to face. The following pages illustrate what ismost important to us at the Faculty.One of our priorities is to maintain abroad horizon. We cooperate with over40 partner universities and severalresearchers abroad, and collaborateclosely with researchers from other disciplines. That delivers benefits not

only for our partners in industry, tradeand administration, but also and in particular for our students, whom weprepare thoroughly for their demand-ing careers. We offer three Bachelorand five Master’s degree courses thatare structured and recognized in linewith international standards. Our stu-dents are signed up to our unique mentoring programme and work insmall groups from the very first term.The same is of course true for our Ph.D. students who benefit from ourstatus as a research center of excel-lence.

Contents

Faculty of Business Administration

and Economics

Research Centers

Internationalization

Asian Studies in Business

and Economics (ASBE)

Academic Programs at the Faculty

Promoting Young Researchers

Paderborner Hochschulkreis e.V.

Department 1

Management

Business Administration/Marketing

Prof. Dr. Andreas Eggert

Jun. Prof. Dr. Jens Hogreve

Business, especially Financial Accounting

Prof. Dr. Dr. Georg Schneider

Management and Financial Accounting

Prof. Dr. Thomas Werner

Business Administration,

especially Business Taxation

Prof. Dr. Caren Sureth

Department 3

Business Information Systems


Prof. Dr. Joachim Fischer

Groupware Competence Center (GCC)

Prof. Dr. Ludwig Nastansky

Personnel Economics

Prof. Dr. Martin Schneider

Marketing

Prof. Dr. Klaus Rosenthal

Organizational and Media Economics

Prof. Dr. Bernd Frick

Department 2

Taxation, Accounting and Finance

Banking and Finance

Prof. Dr. Bettina Schiller

Business Administration, especially

Production Management and Controlling

Prof. Dr. Stefan Betz

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Prof. Dr. Peter F. E. SloaneDean

Prof. Dr. Leena SuhlDean of Academic Affairs

Prof. Dr. Thomas GriesVice-Dean of Research

Prof. Dr. Bettina SchillerVice-Dean of Public Relations

The Team at the Dean’s Office (in office until September 30, 2007)

Faculty of Business Administration and EconomicsForewordContents

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Yours truly

Prof. Dr. Peter F. E. Sloane

Dean of the Faculty of BusinessAdministration and Economics

Yet who are the people who make upthe Faculty, and what exactly do theydo? This brochure is designed to tellyou. All 26 professors have been asked to introduce themselves andtheir chairs, as well as their mainresearch interest. Should you requiremore information than this shortbrochure can provide, take a look atour website at wiwi.upb.de or simplyget in touch – we look forward to talk-ing to you! I am delighted about your interest inour Faculty and hope you enjoy readingour publication.

Computer Integrated Manufacturing

Prof. Dr. Wilhelm Dangelmaier

Prof. Dr.-Ing. Carsten M. H. Claussen

Prof. Dr.-Ing. Bernd Hellingrath

Decision Support & Operations

Research Labor

Prof. Dr. Leena Suhl

Jun. Prof. Dr. Natalia Kliewer

Department 4

Economics

Econometrics and Statistics

apl. Prof. Dr. Manfred Kraft

Public Finance

Prof. Dr. Wolfgang Eggert

Jun. Prof. Dr. Tim Krieger

Business and Human Resource Education

with focus on media didactics and further

education

Prof. Dr. H.-Hugo Kremer

Department 6

Business Law & Business English

Private Law, Business Law

and Multimedia Law

Prof. Dr. jur. Dirk-Michael Barton

Business Law & European Business Law

Prof. Dr. Dieter Krimphove

Business English

Prof. Dr. Wilfried Böhler

Imprint

International Economics &

Macroeconomics

Prof. Dr. B. Michael Gilroy

Macro Theory & International Growth

and Business Cycle Theory

Prof. Dr. Thomas Gries

Economics, in particular Microeconomic

Theory

Prof. Dr. Winfried Reiß

Department 5

Business and Human Resource

Education



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Prof. Dr. Wolfgang Eggert Dean of Academic Affairs

Prof. Dr. Peter F. E. SloaneDean

Prof. Dr. Caren SurethVice-Dean of Research

Prof. Dr. Ludwig NastanskyVice-Dean of ITand Public Relations

The Team at the Dean’s Office (in office from October 1, 2007)


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The six departments of the Faculty ofBusiness Administration and Economicsoffer the following subjects:· Business Administration and Economics,· Business Information Systems,· Business Education,· Statistics,· Business English, and· Business Law.

Our main aim is to strengthen and sup-port research activities while offering acurriculum that is fully in line with thedemands of the market. The Faculty’sexcellent reputation was most recentlyconfirmed by the decision of the GermanResearch Foundation (DFG) to supportsix of our current research projects. Wewere also the first economics depart-ment in Germany to switch all of itsdegree programs to the Bachelor/Mastersystem in 2005. This forward-lookingfocus, coupled with our status as a mod-ern, competitive and research-orientedfaculty, is one we strive to maintain alsoin the future.

International Scope

With more than 25 partner universitieswe are part of an exceptionally largeinternational research and study net-work. The latest addition to our world-wide cooperation program is in Asia. To enhance the Faculty’s internationalscope, two years ago we launched ournew Asian Studies program with part-ners in China (Beijing), Japan (Oita) andKorea (Seoul). Students and researchersalike can now participate in an activeexchange to systematically enhancetheir knowledge of the region and itslanguages.

From Theory to Practice

Our strong focus on topical researchissues makes us an attractive partnerfor research projects commissioned bythe private sector. Our client list includesboth corporations and the public sec-tor. DaimlerChrysler, Lufthansa, Mieleand the Federal Ministry of Educationand Research are just some of our mostimportant research clients. A broadrange of research projects on topicalissues are executed in close coopera-tion with these partners. This topicalfocus, combined with outstandingmethodological and technical expertise,is typical of the Faculty’s approach. The

close relationship between theory andpractice enables our students to famil-iarize themselves with the day-to-dayactivities in a business organization. In many subject areas, internships andhands-on projects and papers are partof the regular curriculum.

Interdisciplinarity

Many of our research projects involveintense cooperation with other depart-ments and faculties at the University ofPaderborn. For instance, we work withengineers, computer science experts,psychologists and education special-ists. Interdisciplinarity is a firm elementof the research culture we maintain as economists. Interdisciplinary curricu-la hence form a major element of ourdegree programs. Besides specialistknowledge our students benefit fromvaluable insights into neighboring andmore remote disciplines. BusinessInformation Studies, Business Englishand European Commercial Law are just three of the optional modules ourEconomics students can choose from.The International Business Studies program is an attractive combination of economics (60%) and foreign lan-guages (40%). The last graduate surveyconfirms that our graduates are much


Banking and Finance Prof. Dr. Stefan Betz

Business Administration, especiallyProduction Management and ControllingProf. Dr. Dr. Georg Schneider

Business, especially Financial AccountingProf. Dr. Thomas Werner

Management and Financial AccountingProf. Dr. Caren Sureth

Business Administration, especially Business Taxation


Business Information Systems Prof. Dr. Ludwig Nastansky

Groupware Competence Center (GCC) Prof. Dr. Wilhelm Dangelmaier

Prof. Dr.-Ing. Carsten M. H. Claussen

Prof. Dr.-Ing. Bernd Hellingrath

Computer Integrated ManufacturingProf. Dr. Leena Suhl

Decision Support & Operations Research Labor Jun. Prof. Dr. Natalia Kliewer

Business Information Systems andOperations Research

Department 1

Management

Department 2


Department 3



Business Administration/MarketingJun. Prof. Dr. Jens Hogreve

Business Administration/Services ManagementProf. Dr. Martin Schneider

Personnel Economics Prof. Dr. Klaus Rosenthal

MarketingProf. Dr. Bernd Frick



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in demand with international major cor-porations and SMEs. The BusinessInformation Systems program at Pader-born is another example of an interdis-ciplinary degree course and occupies aleading position in the CHE UniversityRanking. The curriculum covers the fullinformation technology spectrum, fromproject management, ERP software andgroupware solutions to production plan-ning, logistics and optimization sys-tems. Students also enjoy the benefitsof a classic economics program andupon graduation face excellent employ-ment opportunities.

Student Life

Some 3,500 students are currentlyenrolled in our broad teaching andresearch programs, including over 300international students. They enjoy excel-lent support also in the form of our men-toring program. Students are dividedinto small groups that are led by a pro-fessor or other experienced member ofstaff – their mentor – which whom theyare required to regularly meet. The men-tors assist the students by functioningas a point of contact, familiarizing themwith scientific standards, and assistingthem in producing their coursework.The program is particularly successful

as individual students’ concerns can be addressed easily within the smallgroups. The 26 professors and around100 Faculty staff not only impart knowl-edge of the highest quality, they alsoprovide students with support in allpersonal and professional matters.Thanks to our internationally competi-tive teaching activities and first-classresearch programs our graduates areequipped particularly well for the glob-al labor market. We offer an increasingnumber of English-language, highlytopical study modules. Students can choose their preferredareas of emphasis already at Bachelorlevel, and can go on to develop thesein-depth on one of our well-balancedMaster’s programs. The Faculty current-ly offers the following programs:

Bachelor Programs

· Management and Economics (B.Sc.)· International Business Studies (B.A.)· Business Information Systems (B.Sc.)

Master Programs

· Business Administration (M.Sc.)· International Economics (M.Sc.)· Vocational Education and Business

Studies (M.Sc.)· International Business Studies (M.A.)· Business Information Systems (M.Sc.)

Graduate Program

· Imperfect Information in Business and Economics(Dr. rer. pol./Ph.D.)

For detailed information on these

programs please contact the Study

Information and Advice Office:

Dipl.-Wirt.-Inf. Ansgar [email protected]


Business and Human ResourceEducation Prof. Dr. H.-Hugo Kremer

Business and Human ResourceEducation with focus on media didacticsand further education


Private Law, Business Law and Multimedia LawProf. Dr. Dieter Krimphove

Business Law & European Business Law Prof. Dr. Wilfried Böhler

Business English

Department 4

Economics

Department 5


Department 6



Econometrics and Statistics Prof. Dr. Wolfgang Eggert

Public FinanceJun. Prof. Dr. Tim Krieger

International Economic PolicyProf. Dr. B. Michael Gilroy

International Economics &MacroeconomicsProf. Dr. Thomas Gries

Macro Theory & International Growth and Business Cycle TheoryProf. Dr. Winfried Reiß

Economics, in particularMicroeconomic Theory

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Research Centers

Universities are the backbone of theresearch world and often the source of new ideas and developments. TheFaculty of Business Administration andEconomics sees itself very much as partof that world and strives to becomeknown as a center for internationalresearch. Its research activities takeplace across the entire range of itsteaching and research units. International attention is gained notjust by ensuring that all research activ-ities take place at a very high level.Shared goals and joint research pro-jects produce synergy effects. Givingresearch activities a clear profile andclustering them together is anothersuccess factor. The Faculty strives topromote these clusters and develop aclearly defined research profile.To ensure young researchers receivethe best possible support, the Facultyhas introduced a research-orientedPh.D. program that should pave theway for its candidates to an interna-tional, top-quality career in research.

Quantitative Analysis of Tax Effects

and Tax Competition

In the last decades tax systems ofindustrial nations faced significantstructural changes. Major topics of dis-cussions are the effects of tax systemsconcerning location and investmentdecisions of multinational companies.The Center for Tax Research (CETAR),which was founded at the beginning of2007 by Prof. Dr. Caren Sureth and Prof.Dr. Wolfgang Eggert, regards itself as a scientific center of competence, rightat the interface of Business Tax Theoryand Public Finance, to be committed toresearch of effects of tax systems oneconomic decisions and to businesspolicy makers. By theoretical and empir-ical analyses as well as by simulationsimportant results for economic research,entrepreneurial action and tax policyare being generated by a group of inter-nationally working theoreticians andeconometricians. Additionally the teamof business administrators and econo-mists regularly invites internationalresearchers to contribute to commonresearch and to enable a broader audience to have access to currentquestions.www.cetar.org

Faculty of Business Administration and EconomicsResearch Centers

Private and Public Governance of

Long-term Contracts

Contracts are the key institution oflong-term business and employmentrelations. The recently founded “Centerfor the Empirical Analysis of Contracts(CEAC)” studies how business partnersstructure long-term contracts in theshadows of the law and how differinggovernance mechanisms influenceorganizational performance. The analy-sis focuses on complex, incomplete,and relational contracts in which trustand implicit elements have a role toplay. Theoretical considerations areinterdisciplinary and draw formMarketing, the Economic Analysis ofLaw, Institutional Economics, andOrganizational Behaviour. Based onthat, real contracts and contractualrelationships are studied empirically.

Below: Quantitative Analyses of Tax Effects and Tax Competition: Center for Tax Research(CETAR)

Right: International Group for Quantitative TaxResearch (arqus)

Faculty of Business Administration and EconomicsResearch Centers

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Innovative Production and Logistics

This area of information systems devel-ops new IT-based concepts, methodsand systems for production, logisticsand traffic. Typical approaches are sup-ply chain management, optimizationsystems and simulation. During the lastyears, this research area induced numer-ous co-operations with prominent indus-trial partners. Many projects are sup-ported by governmental organisations.This research center has also the lead-ing role in the Fraunhofer Applied Centerfor logistic-oriented management sci-ence. The chairs involved in this areasupervise further interdisciplinaryresearch projects at the InternationalGraduate School of Dynamic IntelligentSystems.


The Department of Business Informa-tion Systems (BIS) manages numerousresearch projects in the areas of BIS, e-Collaboration, CIM and Decision Support.Among the outcome are a large numberof Ph.D. theses, a wide range of coopera-tion projects with industry, proficientresearch teams and a substantial amountof project funding, many of them in pub-lic-private partnerships.

International Economics

Globalization and technical change isthe driving force of growth and compet-itiveness, both at the firm and countrywide level. A large share of the world’sindustrial production has shifted fromindustrialized countries in Europe andNorth America to newly emerging coun-tries like China or India. Research alsofocuses on the shift in competitivenessand the change of working conditionsand corporate strategies. Multinationalenterprises play an important role inthis process. Strategic analysis pro-vides the framework for understandinghow resources ranging from informa-tion to the use of advanced technologyand capital in financing schemes areallocated. The importance of strategicalliances for economic viability is arecurrent theme of analysis. Firms areinvolved in a game together with othercorporations, governments and inter-national organizations such as the IMFand WTO. Governments compete forinternational capital to improve domes-tic conditions. Different actors play amultidimensional game. Theoreticaland econometric research concerningthese issues as well as studies on thedynamics of stochastic business cyclemodels or discrimination in labor mar-kets are in the focus of the CIE.www.c-i-e.org

Vocational Education and Training

The Centre for Vocational Educationand Training (cevet) is an interdiscipli-nary association of researchers engagedin vocational training, business educa-tion, economics, business administra-tion and psychology that is uniquethroughout Europe. It focuses on scien-tific and socially relevant issues such as defining and developing skills, man-aging vocational training systems, theimpact of vocational training on theeconomy, and the development andevaluation of in-service and school-based training measures. CEVET’s mem-bers are part of a large number ofnational and international cooperationprojects, thanks to which internationalresearch projects, for instance with theUniversity of Oxford, have been madepossible also at Ph.D. level. Its activi-ties in the above fields of research haveproduced joint concepts and publica-tions, plus a range of activities in thefield of policy and business consultingand training.

Right: Center ofInternational Econo-mics (CIE)

Above: The Centre for Vocational Education andTraining (cevet)

Faculty of Business Administration and EconomicsInternationalization

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Internationalization

The Faculty of Business Administrationand Economics strives to develop a clearprofile with its pronounced internationalperspective, both in Germany andabroad.

In connection with its internationaliza-tion strategy the Faculty seeks to pro-vide the following:· International partnerships and projects

with foreign partner universities andcolleges

· International research· International student exchange pro-

grams· International curricula· International degrees

The Faculty fulfils its claim to interna-tionality in various ways, for instance by providing its students with· language skills,· specialist knowledge concerning

the international flow of goods andcapital, and

· insights into the cultural and linguisticsensitivities of foreign countries andregions.

Thanks to more than 40 cooperationprograms with foreign universities andcolleges around the world the Faculty isa firm part of an international researchand teaching network. As a result it isable to produce international publica-tions and presentations of Facultyresearch activities, joint publicationsissued in cooperation with foreign part-ners and the organization of confer-ences and meetings for an internationalaudience on its home campus in Pader-born.The Faculty of Business Administrationand Economics at the University of Pader-born was one of the first faculties inGermany to introduce an ECTS-compli-ant credit point system as well as amodular study program leading to inter-national degree titles. In addition to having adopted formal internationalstandards the Faculty is known for thestrong international focus of its curricu-la, particularly those of its degree pro-grams International Business Studies(IBS) and International Economics.While IBS amalgamates linguistic andcultural components with economicsand business administration elements,International Economics places strongeremphasis on international economicsand management science. A largelyEnglish-speaking program, International

Economics is a highly attractive, fullyaccessible option especially for interna-tional students. The share of interna-tional students is greater than in theother economics programs.In addition, the Faculty is part of morethan 40 cooperation and exchange pro-grams worldwide, which enables its stu-dents to avail themselves of a large-scale international network of degreeprograms abroad – an opportunity manyof them are eager to seize. Around 125students take part in these internationalexchange programs each year.The Faculty’s program Asian Studies inBusiness and Economics (ASBE) has aregional focus and provides a frameworkfor research cooperation. Students pur-suing this selective degree program areable to develop the specific skills requiredby businesspeople in this globally rele-vant business region, which remains rel-atively unexplored from a European pointof view.

Top: Award ceremony for five students whotook third prize at the world’s largest casestudy competition at Concordia University inMontreal, Canada (January 2007). The Facultyregularly takes part in the MBA InternationalCase Competition and twice reached the finalround. From left: Dr. Klaus Schüler, ThomasMöricke, Rüdiger Stucke, Heinrich Schäfers;front row: Volker Seiler, Iris Zitzmann, Prof. Dr.Bettina Schiller, Sanjoy Göhlsdorf

Top right: The close cooperation between theBusiness and Human Resource Education depart-ment and the University of Oxford’s Departmentof Education benefits Ph.D. students in particu-lar. This photo was taken at the first joint Ph.D.colloquium in Oxford, which took place in May.Preparations are already underway for the nextjoint colloquium…

Right: International workshop on internationalintegration, development and disparity in Africaand China held by the Gries research group inPaderborn in August 2007. From left: Prof. G.Wan and Prof. W. Naudé (UNU-WIDER, Helsinki);Dr. M. Mathee, Dr. S. Rossouw, Dr. W. Krugell(NW University, South Africa)

Faculty of Business Administration and EconomicsAsian Studies in Business and Economics (ASBE)

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Asian Studies in Business and Economics (ASBE)

At present, China Japan and South Koreaare the fastest growing markets world-wide. This enormous growth potentialfascinates economists. Experts are notthe only ones predicting that China willrise to become one of the strongest eco-nomic powers within the next decade.Internationality has become an impor-tant career aspect. As a consequence of globalization and the increasingimportance of global networking, com-panies and executives demand stronglanguage skills and intercultural compe-tence. Educating and training studentsfor employment in these markets is oneof the main aims of the Faculty’s inter-nationalization strategy.The Asian Studies in Business and Eco-nomics (ASBE) program is promoted bythe German Academic Exchange Service(DAAD) within the scope of its Internatio-nal Study and Training Partnerships.Students acquire a profound knowledgeof the region, coupled with strong lan-guage and intercultural skills and an in-depth understanding of Asia’s economies.The program thoroughly prepares itsstudents for what is a very different kindof exchange program.

ASBE consists of three phases. Duringthe initial preparation phase studentswork in small groups with personalsupervision and benefit from innovativeweb-based learning environments for a period of two semesters. This phaseserves mainly to develop a sound basis.Students gain a basic understanding ofcultural issues, language and economicsand business issues in Asian countrieswhile preparing for their stay abroad. Our renowned co-operation partner, theLandesspracheninstitut Bochum (LSI),runs the four-week intensive languagecourse. Professors, university lecturersfrom our partner universities and man-agers hold seminar on specific topicstaken from the fields of business man-agement, economics and culture.

In the second phase students learn toapply their Asia-specific knowledge onlocation during their term abroad at one of our Asian partner universities.They gain profound insights into theeconomic and business administrationsystems of their host country andbecome acquainted with local culturaland social environments. During the third and final phase studentsreflect on their learning and developmentprocesses, present their project workand advise Asian students in Paderbornas well as the students that are about toembark on their term abroad.ASBE prepares its graduates for all thedemands of a high-level career in busi-ness. They are given an opportunity tobecome experts in Asian economicissues and face excellent job prospectsglobally. The program is a firm elementof the Faculty’s internationalizationstrategy.

Above: ASBE students, teachers and coordinators explore the Great Wallnear Beijing.

Below: The first successful graduates of the ASBE program receivetheir certificates.

Faculty of Business Administration and EconomicsAcademic Programs at the Faculty

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Academic Programs at the Faculty

Bachelor

Management and Economics

The Bachelor Program is based on acurriculum grounded in BusinessAdministration and Economics, and provides an introduction into four ofthe five majors: Management, Taxation,Accounting & Finance, Business Infor-mation Systems, Applied InternationalEconomics and Vocational Education.The program includes studies in Quan-titative Methods from Mathematics andStatistics (with practical applications inBusiness Administration and Economics),Business Computing, Law, and BusinessEnglish.

The Bologna Process is scheduled forcompletion across Europe by 2010. Intime for the 2005/06 Winter Term theFaculty introduced its new consecu-tive Bachelor and Master’s programsalong with a set of study modules. TheBachelor’s programs, each of whichshould be completed within six semes-ters, give graduates an initial profes-sional qualification. They may also goon to pursue one of our Master’s pro-grams, each lasting four semesters, toenhance their existing knowledge andspecialize in certain areas. So-calledCase Studies encourage students toself-manage their curriculum and par-ticipate in project work, which theycomplete in small groups. A new element is the Faculty’s mentor-ing program for Bachelor students.During the first year of their degree, the assessment phase, the mentees are assigned to small groups led bytheir mentor, who is a member of theFaculty’s academic staff and supportsthem in producing their coursework. Another noteworthy element is theFaculty’s restructured Ph.D. programwhich prepares candidates in-depth for an independent research career.

Master

Business Administration

The four-semester Master of Science inBusiness Administration at Paderbornfocuses on complex economic models,empirical methods, optimization meth-ods and IT competence, rounded off byin-depth economic expertise. We equipstudents with the scientific skills theyneed to solve complex (multinational)business problems by assigning themto practical projects. Students selectfrom a range of business administra-tion modules from the Departments ofManagement, Taxation, Accounting andFinance, and Business InformationSystems. Methodology modules and a cooperative learning environmentprepare them for high-level executivejobs in business and administration ora more advanced, structured Ph.D. pro-gram, supplemented by several English-language courses with an internationalfocus. More than 50 partner universi-ties worldwide and guest professorsfrom around the globe encourage anactive intercultural and research dialog.

Bachelor

International Business Studies

The B.A. in International BusinessStudies takes a consistent internationaland interdisciplinary approach. Around60 percent of the curriculum is account-ed for by economics and above all busi-ness administration. The remaining 40percent are dedicated to language skills.Students enhance their skills in Englishplus either French or Spanish. The lan-guage modules are rounded off byintercultural elements. The completionof this six-semester program givesgraduates an initial professional quali-fication. Students are encouraged tospend one or two semesters at one ofour partner universities abroad.

Bachelor


This B.Sc. course aims to equip gradu-ates with a solid professional qualifica-tion. Its broad curriculum includes theconcepts and methods in use in thisarea and gives students a firm ground-ing in economics and computer science.The first two semesters represent theassessment phase, during which stu-dents acquire the necessary basicknowledge of business information systems, computer science and eco-nomics. The next four semesters arespent working on their personal choiceof focus areas.

Master


The jobs that typically await graduatesof this program are diverse and exciting.Economists are responsible for evaluat-ing and shaping policies in the privateand public sector, all over the world.Besides language and social skills theymust bring to the job strong analyticaland methodological competences sothey can assert themselves in what is acompetitive environment. Studentsshould also have a special awareness of business and social processes in aninternational context. The program pro-vides them with a profound knowledgeof the mechanisms of economics so theycan develop well-founded, profitablesolutions to specific problems for theirlater employers. Besides research proj-ects in small groups, the largely English-language course enables student to spe-cialize in growth and global development,multinational corporations, internationalfiscal and system competition, the eco-nomics of education, finance, economet-rics, statistics, and game theory.

Faculty of Business Administration and EconomicsAcademic Programs at the Faculty

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Master


The knowledge acquired by students in a previous related Bachelor’s pro-gram is enhanced in this research andmethodology-centered program toinclude business information, econom-ics, and computer science, all againstthe background of recent researchinsights. Students are required to sub-mit a Master’s thesis on a complex sub-ject, confirming their ability to conductresearch independently and apply cur-rent methods. The flexible curriculum of this four-semester M.Sc. programenables students to select modulesfrom the above areas and build up aboth broad and specialized base ofknowledge in selected subjects (e.g.operations research, communicationand data management, supply chainmanagement, collaborative documentand knowledge management) and systems (e.g. SAP, IBM Workplace &Websphere).

Master

Vocational Education and Business

Studies

The four-semester program in BusinessEducation leads to the degree title ofMaster of Science (M.Sc.). The program,which builds on the B.Sc. degree inManagement and Economics, offers atraditional mix of economic, educationand teaching elements and preparesstudents for a high-level teaching careerat vocational training and other educa-tional institutions, in businesses, and ineducation administration. In addition totwo in-depth business administrationmodules the curriculum includes mod-ules on skills development, teachingand learning, vocational and in-servicetraining, education management andorganization, and media education. Theaim of the M.Sc. program is to providegraduates with the professional rangeof technical, social and communicative,and interpersonal skills they need inthis demanding field.

Master


This four-semester M.A. program pur-sues a consistent international andinterdisciplinary approach. Around 60percent of the curriculum is accountedfor by economics and above all busi-ness administration, which predomi-nantly aim to develop students’ ana-lytical and methodological skills. Theremaining 40 percent are dedicated to language training. Students areexpected to bring with them a basic but solid grounding in English, which is then enhanced to include BusinessEnglish and either Business French orBusiness Spanish. The language mod-ules are rounded off by interculturalelements. The M.A. in InternationalBusiness Studies qualifies graduatesfor higher-level specialist and executivepositions in international companiesand organizations. Students are encour-aged to spend one or two semesters atone of our partner universities abroad.

M.Sc. Vocational Education and

Business Studies

M.Sc.


M.Sc.


B.Sc.

Management and Economics

M.Sc.



Business Studies

M.Sc.


M.Sc.


B.Sc.


M.A.



Business Studies

M.Sc.


M.Sc.


B.A.


Faculty of Business Administration and EconomicsPromoting Young Researchers

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Promoting Young Researchers

The Faculty’s Ph.D. program is the thirdelement of its soundly structured, wellcoordinated academic program. With this new component the Faculty seeks to meet two strategic objectives:· Safeguarding the quality of Ph.D. proj-

ects and associated research activities· Accelerating the preparation of Ph.D.

theses

To reach these strategic goals the Facultyhas put the following measures in place:1. The preparation phase of the Ph.D.

degree is structured in a clear, trans-parent manner to make it more homo-geneous. Progress becomes easier todocument and any difficulties that mayappear in connection with complexresearch are easier to spot.

2. Qualified faculty members providePh.D. students with systematic aca-demic support on a very high level inconnection with their research projects.

3. A clearer structure, greater transparen-cy and dedicated conceptual supportenable students to plan their Ph.D.better, which accelerates the process.This helps the candidates’ excellentwork to be communicated externally in a simpler, more convincing manner.

4. Attendance at international conferencesand the publication of papers for aninternational audience already duringthe Ph.D. program supports the youngresearchers’ careers.

These objectives are met by means ofcourses and seminars organized by theFaculty that strengthen the candidates’theoretical grounding and academic writ-ing and research skills. The students alsoenroll in a Faculty-wide research seminarwhich provides them with insights intoongoing research in the field of econom-ics in general.At department level Ph.D. candidates are familiarized with specific technicalrequirements and are equipped with themethodological skills used in the variousdepartments so they can compete atinternational level. At the very specialized research grouplevel candidates are involved bothmethodologically and conceptually in the research programs and projects oftheir department. They complete inten-sive methodology courses, attend regu-lar meetings, and regularly present theirwork to their group.

In connection with the Faculty-wideresearch seminar and the departments’research colloquia the Faculty invitesguest speakers and professors. Studentsare hence able to witness the state of theart of research in the field and becomepart of national and international researchnetworks – giving them systematic, insti-tutionalized access to the internationalworld of research.

Research methods and

key competences

2 courses

Qualitative and quantitative

methods

2 courses

Presentation of research at

an international conference

Preparation of thesis

Specialized courses and

seminars

2 courses

Graduate Program Imperfect Information in Business and Economics (Ph.D.)

Faculty of Business Administration and EconomicsPaderborner Hochschulkreis e.V.

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Paderborner Hochschulkreis e.V.

The Hochschulkreis Paderborn, or PHK,is an association of students and alumniof the University of Paderborn’s Facultyof Business Administration and Econo-mics. Through its member network the PHK maintains a close connectionbetween theoretical science and practi-cal entrepreneurship, which facilitatesan active exchange of ideas betweenthe two segments. On the one hand,this makes it easier to transfer newtrends and research insights into prac-tice; on the other, problems and fieldsof research that are essential to practi-cal experience can be easily identified.

The mutual exchange of ideas is alsoimportant within the PHK, since it allowsto share and deepen various scientificinsights and experiences. The informa-tion network also helps to maintaincontact with alumni and potential futureemployers.

Activities

For those who are close to graduationor have already gained their degree,the terms “Tag der Wirtschaftswissen-schaften” and “Examensball” are surelynot new. These events are organized by the PHK and the Faculty of BusinessAdministration and Economics. The high-light is the end-of-exams celebration for the Faculty’s graduates. However,the PHK is attractive not only for grad-uates and alumni, but also for students.The PHK’s activities are detailed inEquilibrium, its regular newsletter,which can be picked up at variouspoints throughout the campus and isalso mailed to all members of the PHK.www.phk-ev.de

“Tag der Wirtschaftswissenschaften” 2006: Graduates

Members (as of April 2007)634

Chairman


Deputy chairman

Mark Aufenanger

Treasurer

Dr. Remco van der Velden

Secretary

Jan Gerrit Möltgen

Address

Paderborner Hochschulkreis e.V.Vereinigung der Wirtschaftswissen-schaftler der Universität PaderbornFakultät für WirtschaftswissenschaftenWarburger Straße 10033098 Paderborn, [email protected]

Department 1 – Management

14

Department 1

Management

Chairs & Professorships

(from left to right)

Business Administration/Marketing Prof. Dr. Andreas EggertJun. Prof. Dr. Jens Hogreve

Personnel Economics Prof. Dr. Martin Schneider

MarketingProf. Dr. Klaus Rosenthal

Organizational and Media EconomicsProf. Dr. Bernd Frick

Department 1 – Management

15

The Department of Management at theFaculty of Business Administration andEconomics is divided into four areas:Business Administration, Marketing,Human Resource Management, andOrganization and Business Management.The spokesperson for the ManagementDepartment is Prof. Dr. Andreas Eggert,holder of the chair of Business Adminis-tration (with a focus on marketing).The Department teaches a wide rangeof topics in the field of management. As part of the University’s commitmentto international business, an increasingnumber of courses are offered in English.Moreover, the courses are designed toencourage students to actively partici-pate in research projects. The aim is toclosely link teaching and research andthus strengthen both areas.

· Wolfgang Ulaga and Andreas Eggert(2006), “Value-Based Differentiationin Business Relationships: Gainingand Sustaining Key Supplier Status“,Journal of Marketing, 70; 1, 119-136.

· Andreas Eggert, Wolfgang Ulaga andFranziska Schultz (2006), “Value Creation in the Relationship Lifecycle:A Quasi-Longitudinal Analysis“,Industrial Marketing Management, 35, 1, 20-27.

The recently founded Center for theEmpirical Analysis of Contracts (CEAC)attached to Department 1 studies howbusiness partners structure long-termcontracts in the shadows of the law andhow differing governance mechanismsinfluence organizational performance.The analysis focuses on complex, incom-plete, and relational contracts in whichtrust and implicit elements have a roleto play. Theoretical considerations areinterdisciplinary and draw from market-ing, law, institutional economics, andorganizational behavior. CEAC uses thisfoundation to empirically study con-tracts and contractual relationships.

The Department’s Professors areengaged in a wide variety of researchactivities and publish regularly in manyhighly regarded journals. Their produc-tivity makes a strong contribution tothe University of Paderborn’s status asa research university. Recent Departmentof Management publications have con-tributed strongly to their disciplineswhile employing innovative researchmethods. These recent publicationshave included:· Martin Schneider (2005), “Judicial

Career Incentives and Court Perfor-mance: An Empirical Study of theGerman Labour Courts of Appeal“,European Journal of Law and Econo-mics, 20, 2, 127-144.

· Martin Schneider (2005), “Gestaltungs-prinzipien für Personal-Kennzahlen-systeme: Abschied von der Zahlen-gläubigkeit“, BetriebswirtschaftlicheForschung und Praxis, 57, 1, 30-42.

· Bernd Frick (2003), “Contest Theoryand Sport,” Oxford Review of Eco-nomic Policy, 19, 4, 512-529.

· Bernd Frick (2005), “Kontrolle undPerformance der mitbestimmten Unter-nehmung. Rechtsökonomische Über-legungen und empirische Befunde,”Kölner Zeitschrift für Soziologie undSozialpsychologie, Sonderheft Finanz-markt-Kapitalismus: Analysen zumWandel von Produktionsregimen, 45,418-440

Business Administration/Marketing


“It takes two to tango”

As a scientific discipline, marketing aimsto analyze and explain voluntary marketexchanges. These exchanges only takeplace if all parties involved expect togain net value in the exchange process.Therefore, selling companies can onlyreach their goals if they design, commu-nicate, and deliver superior value offer-ings to their target markets in a morecost-efficient way than the competition.

Department 1 – ManagementBusiness Administration/Marketing

16

The marketing team (from left to right): Andreas Eggert, Karina Machuletz, Ina Garnefeld, FranziskaSchultz, Christian Schaller, Sabine Hollmann

Prof. Dr. Andreas Eggert (left)Since 2004, Andreas Eggert has held the market-ing chair at the University of Paderborn. Hereceived his doctorate and venia legendi fromthe Technical University of Kaiserslautern andwas a visiting professor at the Ecole des HautesEtudes Commerciales du Nord (EDHEC) in Lilleand Nice/France.

Jun. Prof. Dr. Jens Hogreve (right)studied economics at Bonn and MannheimUniversities and received his doctorate from theUniversity of Hagen. Since 2007, he has beenJunior Professor of services management at theUniversity of Paderborn.

http://fb5.uni-paderborn.de/marketing

In recent years, marketing research hasbeen strongly influenced by the idea ofrelationship marketing. Accordingly, theresearch activities of the marketingdepartment at the University of Pader-born focus on the creation and recogni-tion of value in business relationships.The ultimate goal is to establish a value-based theory of relationship marketing.The marketing department cooperateswith international research partners andpublishes its research in internationalpeer-reviewed journals.

Personnel Economics

Prof. Dr. Martin Schneider

management to organizational perform-ance, market forces, and social consid-erations. We therefore include in ourcurriculum industrial relations – inGermany and abroad – and strategicpersonnel management. To enable stu-dents to implement decision-supportmethods, we also equip them with keypractical and theoretical skills in empir-ical research on personnel matters andcomputer-aided information systems. Our research is rooted in socio-econo-mics and takes an empirical approach.Our research interests focus on threemain areas: performance management,intangible resources, and internationalhuman resource management. Currentresearch topics include the allegedworker bias in judicial decisions byGerman labour courts and the U.S.American National Labor RelationsBoard, the performance effects of goalsetting, the standardization of theterms and conditions governing work-ers on international assignments, andthe impact of social networks on earlycareer success.

Personnel management shapes anorganization’s endowment with humancapital, social capital, and organization-al capital – intangible resources thatare key to organizational performance,but at the same time difficult to manage.For this reason, the Chair in PersonnelEconomics seeks to contribute to a moreeffective understanding and deploymentof intangible resources in (multination-al) companies and public agencies. Inboth research and teaching, our maingoal is to understand the economicrationale of decisions that affect intan-gible resources.In our teaching we seek to familiarizestudents with the craft of strategicthinking and strategic decision makingin personnel management. In doing so,we emphasize the links of personnel

Department 1 – ManagementPersonnel Economics

17

Prof. Dr. Martin Schneider has held the Chair for Management, in particularPersonnel Economics, at the University of Pader-born since August 2006. He studied at the Univer-sity of Trier and Aston University, Birmingham and graduated in 2003 before working as aresearcher at the Institute for Labour Law andIndustrial Relation in the EC, Trier. His doctorate,which he received from the University of Trier in1998, dealt with personnel adjustment from arisk-management perspective. His habilitation,awarded by the University of Trier in 2003, wason performance measurement for professionalservice organizations. Martin Schneider has held teaching posts at the University of Trier, the University of Witten-Herdecke, and theBordeaux Business School. During a visitingscholarship at the University of California atBerkeley, he conducted research funded by theDeutsche Forschungsgemeinschaft (DFG). In2005, Martin Schneider was awarded the BDOBest Conference Paper Award of the GermanAssociation of University Professors of Manage-ment (VHB). He is now also a supervising mem-ber of the Graduate School of Excellence “TheEfficient Design of Labour Market Institutions” at the University of Trier.

http://wiwiweb.upb.de/id/personalwirtschaft

Marketing

Prof. Dr. Klaus Rosenthal

The research areas of the marketingdepartment at the University of Pader-born focus on the strategic aspects ofmarketing philosophy and theory, B2Bmarketing, marketing management andstart-up management. Current key activities in these researchareas are innovation-oriented technolo-gy marketing, marketing/managementand logistics, research into user groupsin industrial marketing and the reorgan-ization and evolutionary evaluation ofthe development of marketing andmanagement concepts.The marketing department organizesregular international cooperation proj-ects. The current Tempus project Mana-

gement Know-How for the Russian

transport sector (JEP-24053-2003) is a three-year international academicdevelopment project that focuses onthe development and implementation

Department 1 – ManagementMarketing

18

Tempus project meeting in Paderborn Project team in Banja Luka

Prof. Dr. Klaus RosenthalChair of Marketing at the University ofPaderborn since 1991.

http://wiwiweb.upb.de/id/bwl_04_home

of management training for skilled per-sonnel and executives in logistics andtransport. The project is conducted inclose collaboration with Lipetsk StateTechnical University, Pacific NationalUniversity (Khabarovsk), St. PetersburgState University and the University ofGroningen.The ongoing project “Linked develop-

ment of management training in logis-

tics and transport in the Urkaine (VET-LOG/JEP_26080_2005) – sustains theobjectives of Ukraine’s National Indica-tive Programmed (2004-2006), Educationand Training Section. It aims at improv-ing the collaboration between the acad-emies and businesses with regard topractical and job market oriented edu-cation by adapting modern methods of e-learning. The project is carried outin close collaboration with Kiev Univer-sity of Transport, Pre-Azov State Tech-nical University (Mariupol), OdessaState Maritime University and ViennaUniversity of Economics and BusinessAdministration. Five international Tempus educationprojects were completed successfullybetween 1997 and 2004


Prof. Dr. Bernd Frick

The individual components of an organi-zation’s architecture are, first, comple-ments rather than substitutes. Second,the appropriate architecture depends onthe company’s environment: Technology,competition and regulation all matter.Finally, organizational change alwaysincurs costs.Our teaching and our research activitiesare organized along the followinglines:y.· We offer courses in “Strategic Manage-

ment” (M.A.) and “OrganizationalEconomics” (B.A.) as well as seminarsin media and sports economics.

· Our (mostly empirical) research proj-ects are in the fields of corporate gov-ernance, industrial relations, changemanagement, and compensation sys-tems.

Combining profound theoretical analy-ses with rigorous empirical testing ischaracteristic for the field of organiza-tional economics. We invite studentsand colleagues to join us in our efforts.

Business firms and non-profit organiza-tions all over the world constantly reviewand sometimes fundamentally changetheir formal architectures, routines andprocesses and corporate cultures toenhance their current performance andgrowth prospects. The principal chal-lenge in designing firms is to maximizethe likelihood that decision makers haveboth the relevant information to makethe right decisions and the incentives touse that information productively.Understanding the organizational archi-tecture provides managers with power-ful tools for influencing their company’sperformance. These include defining theallocation of decision-making authorityand responsibility, evaluating the per-formance of individuals and businessunits, developing incentive and rewardsystems for individuals and groups, struc-turing organization charts, changing theshared beliefs, values and norms of theincumbent workforce, considering whichactivities to conduct in-house and whichto outsource and – finally, but mostimportantly – defining the scope of business operations.

Department 1 – ManagementOrganizational and Media Economics

19

Prof. Dr. Bernd Frickhas been professor of organizational and mediaeconomics in the Department of Management atthe University of Paderborn since July 2007. Hisresearch interests are in the areas of corporategovernance and organizational economics. Hestudied sociology and economics at the Universityof Trier and at Clark University, Worcester, MA(USA).He received both his Ph.D. and his habili-tation in Business Administration from the Uni-versity of Trier (the former with a dissertation on labour economics in 1990 and the latter with a monograph on industrial relations in 1996). Heserved as a junior and senior researcher at Lough-borough University of Technology in the UK andat the University of Trier where he was affiliatedwith the Institute of Labour and Social PolicyStudies and the Department of Services Adminis-tration and Management. Before joining theDepartment of Management at the University ofPaderborn he held the Chair in Personnel andOrganizational Economics at the University ofGreifswald (1995-2001) and the Reinhard MohnChair in Organizational Economics and Leadershipat Witten/Herdecke University. Since 2003 he hasalso been a research associate at the Institute of Labour Law and Industrial Relations in theEuropean Community at the University of Trier.

Team

http://wiwiweb.upb.de/id/orga

Department 2 – Taxation, Accounting and Finance

20

Department 2




Banking and Finance Prof. Dr. Bettina Schiller

Business Administration, especiallyProduction Management and ControllingProf. Dr. Stefan Betz

Business, especially Financial AccountingProf. Dr. Dr. Georg Schneider

Management and Financial AccountingProf. Dr. Thomas Werner

Business Administration, especially Business TaxationProf. Dr. Caren Sureth


21

The Taxation, Accounting and FinanceDepartment with its five professors and15 research assistants is one of thebiggest research and teaching entities of the Faculty of Business Administra-tion and Economics at the University ofPaderborn.Competitive research, internationality,professional and methodological com-petence and hands-on courses charac-terize the department’s teaching andresearch activities.Prof. Dr. Bettina Schiller and her teamteach and research in the field of financeand banking.Prof. Dr. Stefan Betz and his team focuson production management and control-ling.The chair of business administration,especially financial reporting, is current-ly being filled. Meanwhile Prof. Dr. Dr.Georg Schneider, who joined us from theUniversity of Vienna, is serving as theinterim chair during the 2007 summerterm.The accounting and financial reportingchair in the department is occupied byProf. Dr. Thomas Werner.Prof. Dr. Caren Sureth holds the chair ofbusiness administration, especially busi-ness tax theory. She and her team teachand research particularly in the field ofquantitative tax theory.

constructive exchange of ideas is facili-tated by interdisciplinary seminars andcourses that focus on specific researchtopics and methods. The University of Paderborn has a strongreputation as a research university, thanksin no small measure to the Taxation,Accounting and Finance Department. The large number of top quality paperspublished by the chairs and its volume of third-party funding bears witness tothis fact.The chair of Prof. Dr. Caren Sureth hastwo assistant researchers that are sup-ported by the German Research Founda-tion (Deutsche Forschungsgemeinschaft).The Department has also secured addi-tional third-party funds from the privatesector.The presence of researchers with similarareas of interest stimulates the Depart-ment’s very active research track record.The Department provides strong supportto young researchers, organizes scien-tific conferences and guest lectures, prepares and publishes working paperseries, and promotes and publishescooperative research activities under its umbrella.Two excellent examples of this col-laboration are the research group forQuantitative Tax Research (arqus) andthe Center for Tax Research (CETAR).

The Department’s courses seek to equipstudents with professional expertisecoupled with strong general knowledge.They are suitable for Bachelor andMaster students as well as students on the outgoing “Diplom” programs.Students have the opportunity to selectcourses according to their personalinterests and abilities in preparation for their future careers. Our numerousinnovations in teaching are very popularamong students. Lectures held in English,visiting professors from abroad, experi-enced assistant lecturers and executivesand a diverse exchange program all offerstudents a chance to engage in hands-on cooperation projects.Web-based coactive and cooperativelearning and working networks play amajor role in the department’s teachingactivities. Students are given access to aplatform so they can self-organize theirwork and form working groups with theirpeers.Tutorials, business games, teamwork,case studies and seminars are furtherquality features. A favourable student/lecturer ratio produces a study environ-ment that enables comfortable andeffective learning.The Department also caters to post-graduate students. Against the back-ground of different research areas, a

Banking and Finance


have come under pressure to establisha sound risk management system. Thisprocess can be supported by banks inorder to improve their own portfolio ofcredit risks. The importance of thesechanges will become an issue in ourfuture teaching and research activities.

The chair of banking and finance focus-es on risk management in research andteaching. Financial institutions facingseveral types of risk and our researchactivities concentrate on these fields,which include management of creditrisk, measurement and hedging of for-eign exchange risks, and managementof interest rate and opera-tional risks infinancial institutions. The research proj-ects concentrate on the dynamic pace of change in the banking sector, a con-sequence of the rapid development offinancial markets (new products) andthe evolution of banking supervision.Recently, also non-financial institutions

Department 2 – Taxation, Accounting and FinanceBanking and Finance

22

Prof. Dr. Bettina Schilleris Professor of business administration, esp.finance and banking, at the University of Pader-born. After studying business administration atJohann Wolfgang Goethe University in Frankfurt/Main, Bettina Schiller was a research assistantat the University of Passau and the University of Mannheim. In 1985 she submitted her Ph.D.thesis on option pricing in Germany at theUniversity of Mannheim. At the same universityshe wrote her habilitation with a thesis on therole of advisory services by banks in privatefinancial decisions with respect to transactioncost theory. After a temporary one-year professor-ship for international finance at the University of Regensburg, she accepted the offer of thechair of business administration, esp. financeand banking, at the University of Paderborn in1992. Bettina Schiller serves on several universi-ty committees and since 2004 has also been amember of the senate of the University of Pader-born.

http://wiwiweb.upb.de/id/bwl03

Business Administration,

especially Production Management and Controlling

Prof. Dr. Stefan Betz


The professorship of business adminis-tration, especially production manage-ment and controlling, concentrates onselective problems and questions relat-ing to the planning and controlling ofinputs, throughputs and outputs in pro-duction systems.In a procurement context, the focus ison the goal-oriented planning of pro-curement logistics, with the main objec-tive the simultaneous process optimiza-tion of transport and warehousing.Where the production process is con-cerned, the ambition is to model realand practice-oriented problems in thefield of production and logistics.Corresponding solutions should bebased on modern information and com-munication systems, with attentiongiven to the development, implementa-tion and management of operationalplanning and control systems.Several projects focus on supply chainmanagement and analyze the relation-ship between production management,customers and suppliers. Against this

Department 2 – Taxation, Accounting and FinanceBusiness Administration,

especially Production Management and Controlling

23

Prof. Dr. Stefan Betzhas been Professor of business administration,esp. production management and controlling at the University of Paderborn since 2004. Professional career: He began his academiceducation at the University of Paderborn wherehe studied business administration, gained hisPh.D. thesis in 1989 and habilitated in 1995. In 1997 he was appointed temporary professorfor business administration, esp. productionmanagement, at the Technical University ofBraunschweig and temporary professor forbusiness administration, esp. industrial man-agement and controlling, at the University ofGoettingen. In 1998 Stefan Betz accepted theoffer of chair of industrial management andcontrolling in Goettingen where he served until2004.

background, the challenge is to expandthe notion of SCM to cover waste man-agement and transferring the currentdraft of the industrial SCM to the serv-ice industry. Another project focuses onwhich of the current controlling con-cepts can be transferred to completesupply chains and how they have to bemodified. In addition, general researchfocuses on what controlling conceptscould be applied in both industry andthe service industry and whether theyneed to be modified. Yet anotherdomain looks at to what extent opera-tional problems in the field of produc-tion management and controlling canbe solved by using soft data from thefuzzy-set theory rather than hard datafor the planned magnitude. Despite thefact that the professorship runs severalpurely practice-oriented projects withinthe automobile and the media industry,one aspect common to all research pro-jects is their problems and questionsare chosen to provide appropriate andpractice orientated solutions.

Business, especially Financial Accounting

Prof. Dr. Dr. Georg Schneider

“Homines, dum docent, discunt.”

question when investments should becapitalized rather than expensed. Intheory and practice two different meth-ods have emerged: full cost accountingand successful efforts accounting. Thedebate surrounding useful accountingstandards (US-GAAP) for the oil indus-try in the US has shed light on theimportance of this research topic. Afinal answer to the mentioned andfamiliar questions in accounting canonly be given based on economic models based on game theory.

The chair of Business, especiallyFinancial Accounting, investigatesaccounting standards from an agencytheory perspective. The applied modelsare based on microeconomic theoryand, more specifically, can be regardedas applications of game theory.A recent research topic is the investi-gation of optimal capitalization anddepreciation patterns in dynamic envi-ronments (presence of real options)from an agency theory perspective. In the absence of agency conflicts thevalue of real options will always be pos-itive. This value arises from the addi-tional flexibility associated with the real option. In contrast, recent researchhas shown that this basic insight maynot be valid in the presence of agencyconflicts. Agency theory and the theory of realoptions have important implications forbasic accounting issues. In particular,these theories may interfere with the

Department 2 – Taxation, Accounting and FinanceBusiness, especially Financial Accounting

24

Possible investment strategies in case of singleand common valuation of two investment proj-ects in case of agency conflicts.

The optimal investment strategy for two invest-ment projects in the case of agency conflicts.The figure below shows the density of the sumof the cost of both investment projects.

The difference of the hurdle rates and the pres-ent values: common valuation minus single val-uation.

Prof. Dr. Dr. Georg Schneiderhas been full professor and occupied the chairof Business, especially Financial Accountingsince the 2007/2008 winter term and hasworked at the University of Paderborn since the 2007 summer term.He received a master’s degree in mathematicsfrom the University of Vienna and a Ph.D. bothin mathematics (thesis title “The d-bar Neu-mann problem and Spaces of HolomorphicFunctions“) and business (thesis title “RealOptions, Residual Income and InformationSystem Design“).Georg Schneider was assistant professor at theDepartment of Business Studies at the Univer-sity of Vienna (Chair of Managerial Accounting(Controlling); Prof. Dr. T. Pfeiffer) for severalyears. He twice received the honour “Promotiosub auspiciis praesidentis rei publicae“ andwas awarded the “Würdigungspreis des öster-reichischen Bundesministeriums für Bildung,Wissenschaft und Kunst“ three times.

http://wiwiweb.upb.de/id/georg_schneider

Management and Financial Accounting

Prof. Dr. Thomas Werner

Another area of emphasis is the analy-sis of financial institutions’ balancesheets. Classic financial statementanalysis only helps to examine theannual financial statements of creditinstitutes to some extent; analysisinstruments specific to banks must bedeveloped. Empirical research is partic-ularly important here.


As a subsection of business studies,accounting deals with the systematiccollection and evaluation of all quantifi-able relations and procedures withinenterprises. Accounting is divided intotwo parts. On the one hand, internalaccounting concerns the illustration,control and planning of operationalprocesses. On the other, it also coversreporting and the duty to disclose infor-mation.One main area of research is the inter-face between internal and externalaccounting. IFRS is particularly signifi-cant in this respect. Research focuseson the consequences of IFRS for finan-cial statement analysis.

Department 2 – Taxation, Accounting and FinanceManagement and Financial Accounting

25

Prof. Dr. Thomas Wernerhas held the chair of internal and externalaccounting at the University of Paderborn since1992.Career: 1981 graduation from the University ofFrankfurt, followed by research assignment inBoulder/USA. 1982 to 1985 research assistant,1986 doctorate, 1986 to 1990 assistant atDeutsche Bank, 1990 to 1992 professor of con-trolling at the University of Applied Sciences ofGießen-Friedberg. Since 1992 Professor at theUniversity of Paderborn.

Business Administration, especially Business Taxation

Prof. Dr. Caren Sureth

“Taxes matter!”

Decisions in multinational firms are sig-nificantly influenced by taxation. This istrue especially for location, investmentand finance decisions. Against the back-ground of entrepreneurial tax planningas well as the discussion on tax reformproposals, teaching and research focus-es on fiscal expertise but also on criticalanalysis of tax effects on economic deci-sions. In facing research, business prac-tice and tax policy, the quantitativeanalysis of tax rules, especially underuncertainty, and international tax plan-

Department 2 – Taxation, Accounting and FinanceBusiness Administration, especially Business Taxation

26

Kooperative, theoretisch fundierte Forschungzur Quantitativen Steuerlehre, Stellungnahmenzur Steuerpolitik, Nachwuchsarbeit und eineArbeitspapierreihe. Im Arbeitskreis QuantitativeSteuerlehre arbeitet eine Gruppe von Fachver-tretern der Betriebswirtschaftlichen Steuerlehreaus Deutschland und Österreich zusammen.www.arqus.info

Das Center for Tax Research ist ein wis-senschaftliches Kompetenzzentrum, in demsichTheoretiker und Ökonometriker aus Betriebs-und Volkswirtschaftslehre mit den Wirkungenvon Steuersystemen auf wirtschaftliche Ent-scheidungsträger befassen. www.cetar.org

Der Einfluss asymmetrischer Besteuerung vonGewinnen und Verlusten auf das Niveau derInvestitionsbereitschaft im Binomialmodell.

Prof. Dr. Caren Sureth has held the chair of Business Administration, especially Business Taxation at the University of Paderborn since 2004.Academic career: apprenticeship as a banker;degree in Business Administration, English, Frenchand Chinese at University of Passau; 1999 Ph.D. at University of Bielefeld; 2002-2004 interim pro-fessor, Chair of Business Administration, esp.Accounting and Business Taxation, University ofPaderborn; 2003 postdoctoral lecture qualifica-tion and appointment as professor at the Karl-Franzens University, Graz, and University ofPaderborn.Awards: 1999 graduation price for Ph.D. thesis(Westfälisch-Lippische Universitätsgesellschaft),2002 Best Paper Award for a remarkable interna-tional publication of a young researcher (Verbandder Hochschullehrer für Betriebswirtschaft e.V.),2003 award for outstanding achievements inteaching (Paderborner Hochschulkreis). 2005 foundation of arqus, 2007 foundation ofCETAR.

http://www.upb.de/steuern

ning have been ascribed importance.These economic studies on tax lawinclude intertemporal aspects, transi-tion problems and revenue effects arising when the tax system changes.Besides theoretical analyses empiricalstudies and simulations round off thefield of activity. Research in this field is frequently done in cooperation withother national and international eco-nomists, e.g., in the network forQuantitative Tax Research (arqus) andin the Center for Tax Research (CETAR).

27


Department 3 – Business Information Systems

28

Department 3




Business Information Systems Prof. Dr. Joachim Fischer

Groupware Competence Center (GCC) Prof. Dr. Ludwig Nastansky

Computer Integrated ManufacturingProf. Dr. Wilhelm DangelmaierProf. Dr.-Ing. Carsten M. H. ClaussenProf. Dr.-Ing. Bernd Hellingrath

Decision Support & OperationsResearch Labor Prof. Dr. Leena SuhlJun. Prof. Dr. Natalia Kliewer

29

We deliver competence in BusinessInformation Systems (BIS). Our inter-disciplinary teams research new andinnovative ways to transform everchanging and developing informationand communication technologies intoeffective business applications andmethodologies. As a result both privateenterprises and public organizationsare enabled to optimize their businessprocesses with respect to essentialcompetitive factors like costs, turnover,time to market, and quality. The focusis on people as users – in their work-places, with their personal potential,and their productivity and quality per-formance. Established in 1990, Depart-ment 3 has right from the beginningbeen devoted to meeting the challengeof being a leading producer of efficientand profitable solutions. As a result BIS at Paderborn University has beenranked three consecutive times amongthe top two in Germany’s official CHEranking. Department 3 has a long histo-ry of successful spin-off companies,and employs seven professors in fourunits.

Research

Research in Department 3 focuses onthe design, development and introduc-tion of business information systems.Complementary to this, emphasis isgiven to the analysis, evaluation andassessment of BIS in a socio-economiccontext. The result is, above all, a solu-tion-centered approach leading to suc-cessful application in business. Most of our research topics stem from ournetwork of links and partnerships withindustry. Ideally, our research resultsenable our partners to generate innova-tive products and services. This practi-cal side notwithstanding, basic aca-demic research is a central and indis-pensable element of the work of thedepartment. Accordingly, our activitiesare integrated in various project net-works that are either publicly funded orestablished as public-private partner-ships. Department 3 occupies impor-tant positions within the InternationalGraduate School “Dynamic IntelligentSystems”, European research projects,and the Fraunhofer application center(ALB). Company partnerships involvelocal businesses as well as internation-al companies like BMW, Bertelsmann,Daimler, Deutsche Bank, IBM, Lufthansa,SAP, Siemens and Volkswagen. Depart-ment 3 is proud of having received manyawards in areas such as spin-off com-

petitions, innovation awards, and awardsfor its graduate students.

Degree courses and graduate careers

BIS degree courses aim to educate and qualify knowledgeable people ontheir way to becoming well-trained andbroadly educated professionals. Theyneed to command the knowledge, cre-ativity, and boldness necessary to com-bine modern information and commu-nication technologies and unconven-tional concepts with a sound economicapproach. This is achieved by a curricu-lum that imparts profound knowledgein the areas of business management,economics, information systems andcomputer science. Business InformationSystems studies at Bachelor and Masterlevel are designed to produce both ascientific foundation and an orientationtowards meeting industry’s needs forrelevant skills. Researchers and Ph.D.candidates at Department 3 are encour-aged to undertake projects tuned totheir individual skills and motivation,not least in their thesis. Our graduatesand alumni form the foundation of theinternational knowledge, cooperationand relationship network originating atBIS at the University of Paderborn.



“We realize business processes.”

In research we seek to adapt informa-tion systems to changing businessprocesses rapidly and at low cost. The idea is to simulate businessprocesses including their economicimplications, focus on the resultingdivision of labour in contracts, and produce software components on thisbasis. Our research conforms to therecent trend towards service-orientedarchitectures, but is based on economicand legal constructs. Our results takeaccount not only of companies actingindependently, but also of the industry-wide value added chain. Our researchoutcomes have proven successful inprojects with retail traders and thosewith strong connections to manufactur-ers (Project MOVE). A current project(FOCUS) examines the automotiveindustry’s supply chains. Project CeSArprovides software components.The chair of Business InformationSystems 1 is a member of the R&DManagement working committee of the Schmalenbach Gesellschaft andalso serves on the SAP Automotiveworking committee.

At the chair of Business InformationSystems we are engaged in informationsystems for managerial and interorgani-zational business processes.In class we work with systems of mar-ket leader SAP. Besides receiving astrong grounding in theory studentslearn how to handle, apply and cus-tomize integrated information systems.

Department 3 – Business Information SystemsBusiness Information Systems

30

Project CeSAr – Contract enabled ServiceArchitecture

Project MOVE – Model of a DistributedArchitecture for Development and Validation of Interorganizational Information Systems inRetail

Project FOCUS – Financial Optimization ofContracts in Universal Supply Chains

Prof. Dr. Joachim Fischerhas been professor of Business Administration,especially Business Information Systems at theUniversity of Paderborn (Germany) since 1989.Academic career: 1970-1975 Master in BusinessScience at the University of Hamburg. 1976-1981Ph.D. at Berlin University of Technology. 1981-1989 Controller for a chemicals group. Habilitationthesis at Berlin University of Technology in 1989.

http://winfo1-www.uni-paderborn.de

GCC-Team

Groupware Competence Center (GCC)

Prof. Dr. Ludwig Nastansky

“We live e-collaboration”

http://gcc.upb.de

The Groupware Competence Center(GCC) focuses on research, develop-ment and technology transfer in thearea of e-collaboration. Among the out-comes of GCC’s efforts in cooperationwith partners in research and industryhave been software prototypes for busi-ness solutions. Many prototypes havegiven rise to products that were broughtto market by partners or spin-off com-panies. Examples are IBM Lotus Work-flow and office software components inPAVONE AG’s portfolio.Main research, project, and cooperation

Department 3 – Business Information SystemsGroupware Competence Center (GCC)

31

GCC K-PoolA process driven knowledge and content management system for contextual collaboration

GCC Activity Managere-Collaboration PIM tool for contextual workplace organisation

Prof. Dr. Ludwig Nastanskyhas been professor of Business InformationSystems at the University of Paderborn (Ger-many) since 1991. Academic career: Master ofBusiness Science and Ph.D. at University ofSaarbrücken; Assistant Professor at the Univer-sity of Saarbrücken in 1971; Prof. invité atUniversité de Montréal, Canada 1972-74, 1982;Full Professor at the University of Paderborn1974-1984; University of St. Gallen, Switzerland1984-1991. Adjunct Professor at Chinese-GermanUniversity College (CDHK), Tongji University,Shanghai, China. Company foundations:Pavosoft GmbH and Pavone AG, Chairman ofthe Supervisory Board of Pavone AG. Boardmember of the German Association of Univer-sity Professors of Management (VHB).

areas are workplace portal design,composite applications, contextualactivity and knowledge management.Leading industry middleware technolo-gies play an important role. GCC hasthe unusual status (for an academicinstitution) of IBM Premier BusinessPartner. This is thanks to its productionof regular certification programs forIBM software brands like Lotus Notes/Domino, Sametime & WebSphere.These programs are appreciated by students as an integrated add-on totheir regular curriculum.

Computer Integrated Manufacturing

Prof. Dr. Wilhelm Dangelmaier

The aim of Design of Production andLogistics Systems is the long-term effi-cient structuring and construction ofproduction and logistics systems. Onefocal point is the arrangement of pro-duction networks with the definitionand dimensioning in a turbulent envi-ronment. Strategies and methods aredeveloped that optimize the necessarystrategic decisions on the one handunder time pressure, and on the otherunder insecure market and currencyprogressions after changeable objectivefunctions. A second focal point is simu-lation. In our simulation system, thesimulator is an active part of the pro-duction/logistics system and is involvedin and can affect the efficiency buildingprocess.

32

Prof. Dr. Wilhelm Dangelmaierborn in 1949, studied engineering at the Univer-sity of Stuttgart. From 1973 to 1991 he workedat the Fraunhofer-Institut für Produktionstech-nik und Automatisierung (IPA) in Stuttgart,where he was director of the corporate plan-ning and control department from 1981. Heearned a doctorate in 1978 and habilitated in1985 at the faculty of product engineering.Since 1991 he has been Professor of BusinessInformation Systems, especially CIM, at theUniversity of Paderborn. In 1998 he founded theFraunhofer Anwendungszentrum für Logistik-orientierte Betriebswirtschaft (ALB). He haspublished over 500 articles as well as variousbooks on master production scheduling andcontrol, modeling and simulation of productionsystems and logistics/logistic networks andwas awarded several prizes. He is also a mem-ber of Paderborn University’s Graduate Schoolof Dynamical Intelligent Systems, the scientificadvisory committee of the BundesvereinigungLogistik (BVL), and the senate of DeutscheForschungsgemeinschaft (DFG), and serves onand the National Committee for Global Change(NKGC).

http://wwwhni.uni-paderborn.de/cim/

Production and Logistics Managementaims to configure systems for planningand control of the efficiency implemen-tation, if possible in runtime. Majorconcepts have been realized for simul-taneous planning in serial production,particularly in the automotive manufac-turing and supply industry. Sector con-cepts with partners were developed forthe supply and transportation sector.Customer and Supplier Managementaims at the best possible containmentand advancement of connections to theenvironment. The focus here is on fore-casting customer behavior to enablelong-term capacity planning and short-term capacity adjustment. The opti-mization of customer care schemeswith limited resources and guaranteeddefined service levels on the purchaseand production side are another area of emphasis.

Prof. Dr.-Ing. Carsten M. H. Claussenis Professor of Business Computing, especially CIM research group

Heinz Nixdorf Institut, Universität Paderborn,Fürstenallee 11, 33102 Paderborn

EVOTEC Technologies GmbHSchnackenburgallee 114, 22525 [email protected].: +49 (0) 40 56081-377Fax: +49 (0) 40 56081-488www.evotec-technologies.com

Projects: Effects of new technologies on themodern working environment (organisation,communication, culture)

Prof. Dr.-Ing. Bernd Hellingrathis Professor of Business Computing, especiallyfor modeling and planning of production andlogistic networks in the CIM research group

Universität PaderbornFakultät für WirtschaftswissenschaftenRaum C 3.339Warburger Str. 100, 33098 Paderborn

Fraunhofer IMLJoseph-von-Fraunhofer-Str. 2, 44227 [email protected].: +49 (0) 5251 60-2080Fax: +49 (0) 23197 43234

Department 3 – Business Information SystemsComputer Integrated Manufacturing

Decision Support & Operations Research Labor

Prof. Dr. Leena Suhl

“Models and solutions for business decisions”

http://www.dsor.de/

The Decision Support & OperationsResearch Lab (DS&OR Lab) specializesin Decision Support Systems (DSS) forbusiness decisions and processes. DSSare computer aided systems that sup-port, but not replace, decision makersin complex business situations. Within numerous research and devel-opment projects the DS&OR Lab hasdeveloped specialized know-how inDSS for traffic, transportation, logistics,and project management. Our modelsand planning methods for vehicle rout-ing and crew scheduling for public trans-portation and airlines help to realizesignificant cost savings in practicalapplications. Simulation models anddata mining systems support less struc-tured decisions in logistics and cus-tomer relationship management.

Department 3 – Business Information SystemsDecision Support & Operations Research Labor

33

Prof. Dr. Leena Suhl (left)has been Professor of business information sys-tems, especially operations research and deci-sion support, at the University of Paderborn since1995. She holds a M.Sc. degree in Engineeringand a Ph.D. from Helsinki University of Techno-logy, Finland and habilitated in 1993 at BerlinUniversity of Technology. Dr. Suhl worked as asystems analyst at Helsinki Telephone and as avisiting researcher at IBM T. J. Watson ResearchCenter, Yorktown Heights, USA. She has been avisiting professor in Finland, China and Poland.Since 2004 she has served on the Board of theGerman Operations Research Society (GOR).

Jun. Prof. Dr. Natalia Kliewer (right)studied information systems at the Kirgiz Uni-versity of Technology and the Universities ofMünster and Paderborn. She wrote her Ph.D.thesis at the DS&OR Lab of University of Pader-born on optimizing vehicle scheduling in publictransport. Since 2005 Dr. Kliewer has been jun-ior professor of business information systemsand operations research at University of Pader-born. Her research interests include decisionsupport systems in transportation, network mod-els and algorithms with applications in publictransport and airlines.

We have special expertise in develop-ing and using mathematical program-ming models and software, but we alsoteach and research in metaheuristics,simulation, and project management,together with further problem specificmodeling and solution techniques. Weorganize courses for students wherethey may collect credits as participantsin real-life research and developmentprojects. Thanks to our learning man-agement system students can down-load up-to-date information and materi-als for our courses at all times, wher-ever they are. We cooperate with numerous interna-tional and regional partners, especiallywith the International Graduate Schoolof Dynamic Intelligent Systems as wellas our own spin-offs myconsult GmbHand mops GmbH.

Department 4 – Economics

34

Department 4

Economics



Econometrics and Statisticsapl. Prof. Dr. Manfred Kraft

Public FinanceProf. Dr. Wolfgang EggertJun. Prof. Dr. Tim Krieger

International Economics &MacroeconomicsProf. Dr. B. Michael Gilroy

Macro Theory & International Growthand Business Cycle TheoryProf. Dr. Thomas Gries

Economics, in particular Microeconomic TheoryProf. Dr. Winfried Reiß

Department 4 – Economics

35

Mark Twain said “Nothing’s older thanyesterday’s newspaper”. The same istrue when it comes to “old” economicdata. The world is changing at greatspeed; therefore it is important to beable to interpret new data based on a thorough knowledge of the underly-ing economic mechanisms, rather thanlooking into the past. This is what economics is all about, or – as Sir JohnMaynard Keynes said, “The theory ofeconomics does not furnish a body ofsettled conclusions immediately appli-cable to policy. It is a method ratherthan a doctrine, an apparatus of themind, a technique of thinking, whichhelps its possessor to draw correct conclusions.” The Department of Eco-nomics aims at excellence both inteaching and research, thereby cover-ing all “classic” branches of economicscience, ranging from micro- and macro-economics to public economics andeconometrics and statistics. A specialfocus of our department is on the eco-nomic challenges of increasingly global-ized markets.Manfred Kraft is head of the Institute of Econometrics and Statistics. Econo-metrics tests the findings of economictheory on the basis of real-world datasets. Wolfgang Eggert holds the Chairof Public Economics. His main areas ofinterest lie in analyzing state activity,

collective decision-making and systemscompetition in an integrated interna-tional economy. The Chair of Macroeco-nomics and International Economics isheaded by Michael Gilroy who works on the interrelationship between inter-national and multinational firms, aswell as on the impact of governmentsand international institutions on theprocess of globalization. Thomas Griesis Professor of Macroeconomics andInternational Growth and Business-Cycle Theory. His research focuses oninnovations, agglomeration effects andeffects of institutions on internationalfinancial markets and economic growth.Winfried Reiß is responsible for the fieldof Microeconomics, in particular gametheory which deals with strategic inter-actions of economic agents. In addition,a new professorship for InternationalEconomic Policy was recently intro-duced. The Department’s focus on internation-al economic issues is supported by ageneral methodology which is applicableto all branches of the subject. Lookingat globalization from very differentangles, taken by the different researchunits, has clear advantages for bothundergraduate and graduate students.It allows for a broader perspective on acentral topic in international economicdevelopment and for learning a wide

range of modern economic techniques;at the same time, this specialization isan excellent starting point for an inter-national career. Economics classes arealso of special interest for studentsfrom other fields of study, such as man-agement science. There are close con-nections between topics such as micro-economics and business organization,macroeconomics and finance and bank-ing, or public economics and businesstaxation. Most advanced-level and several introductory classes have smallgroup sizes of students which allowsfor up-to-date teaching methods.Several classes are offered in English.The Department has constantlyimproved its standing in the interna-tional research community. An increas-ing number of internationally recog-nized guest researchers are coming toPaderborn and contribute new findingsfrom their research. There has been astrong increase in publications in inter-national peer-reviewed journals as wellas in external research funding, includ-ing scholarships funded by the GermanResearch Council (DFG).

The Center for International Economics (CIE) contributes to research about global growth andcompetition, and the activities of multinationalcorporations, institutions and governments.

Econometrics and Statistics


“We are drowning in information and starved for knowledge”

changes or to forecast future indica-tors. In economics we have an enor-mous amount of facts in the form ofdata that we can analyze in variousways. Specific models, methods andtools are necessary to focus on relevanteconomic issues and to bridge the gapbetween the abstract world of econom-ic theory and the real world of humanactivity.

There are several types of professionaleconomist. Academic economists oftenderive theoretical models of variousaspects of the economy. Civil serviceeconomists often evaluate policiesunder consideration by governments.Economists employed by banks oftenadvise on raising or lowering interestrates, while in the private sector econo-mists predict future variables, such assale or exports. For all of them, the ability to work with data is an impor-tant skill to decide between competingtheories to predict effects of policy

Department 4 – EconomicsEconometrics and Statistics

36

Co-integrated Indices of the G5 Countries Dynamic System of one Economy with sevenEquilibriums

apl. Prof. Dr. Manfred Krafthas been Professor of Econometrics andStatistics at the University of Paderborn since1999. After studying mathematics and econom-ics at the University of Heidelberg, ManfredKraft worked as a Research Assistant at theUniversity of Paderborn. In 1978 he finished his Ph.D. thesis on fuzzy sets and in 1996 hishabilitation “New Directions of EconometricMethods to Evaluate and Specify a SynergeticBusiness Model with German Data” at the sameuniversity.

http://groups.uni-paderborn.de/stat01

Public Finance

Prof. Dr. Wolfgang Eggert

In many Western countries, public andsocial security spending accounts forabout half of the entire domestic prod-uct. The state and its tax and expendi-ture policy are therefore a special focusof economic science and, specifically,the field of public economics. Inresearch and teaching, the Chair ofPublic Economics is actively involved inexploring the role of the state in timesof globalization. The increasing interna-tionalization of product and factor mar-kets significantly limits the scope ofnational governments and challengesnational tax policy, for example, viastrong international tax competition.From this, several interesting researchtopics arise, dealing with issues suchas strategic tax competition, locationaldecisions of firms, tax avoidance strate-gies in multinational firms and theproblems of international harmoniza-tion of tax and social systems.

Department 4 – EconomicsPublic Finance

37

Not only does tax raise revenues, it generates a welfare loss as economic agents change theirbehavior.

Prof. Dr. Wolfgang Eggertjoined the Department of Economics at theUniversity of Paderborn in 2005 as a full Profes-sor of Public Economics. He holds a ResearchProfessorship at the ifo Institute of EconomicResearch at the University of Munich. He isCESifo Network Fellow and member of thePublic Economic’s committee of the GermanEconomic Association (Verein für Socialpolitik).Wolfgang Eggert graduated with an economicsdegree from the University of Konstanz in 1993and became research assistant in the SFB 178in Konstanz, where he received his Ph.D. in 1999and his Habilitation in 2003. He was a guestresearcher at the Norwegian School of Econo-mics and Buisiness Administration in Bergenand at the University of Copenhagen. In 2004,he worked at the ifo Institute in Munich, beforehe became substitute professor in Paderborn in2005. Awards: IIPF Young Scholars Award (1998),EU Research Scholarship (2001-2002), Award ofthe Verband der Metall- und ElektroindustrieBaden-Württemberg (2004) for his habilitation.

http://wiwiweb.upb.de/id/VWL_01_Home

Different methods, which complementone another, are used by the Chair’steam in order to investigate scientificproblems. In particular, the (micro-)eco-nomic analysis of alternative reformstrategies is employed and helps tocharacterize economic mechanisms. Inaddition, numerical simulations as wellas econometrics methods are used toidentify causalities and to offer expertadvice, based on economic reasoning,to policy makers. The focus on investigating tax andsocial reforms when economic agentsin a globalized economy are interna-tionally mobile is also reflected in thelectures offered both at Bachelor’s andMaster’s level.

Dr. Tim Kriegermember of the Chair’s team and future assis-tant professor for international economic policy.

International Economics & Macroeconomics

Prof. Dr. B. Michael Gilroy

The golden rule of reciprocity:

“Do unto others as you would have others do unto you.”

directly with our teaching curriculumand with current global economic issues.They represent processes resulting fromincreasing world-wide integration andglobalization with again almost localmarkets. Foreign trade in products – the shape of international economicrelations for a long time – is increas-ingly complemented, modified or evenreplaced by transnational movements of factors of production (capital flows,migration, and foreign direct investment).

The chair’s main areas of research arereal and monetary theory and politicsof foreign trade, the economic analysisof multinational firms, macroeconomicsof open economies, international labormarket problems, international theoryand politics of financial markets, theoryand politics of economic integration,ecology as factor of international com-petition and the economic analysis ofnetworks and internet-business. Theselected research fields are connected

38

Prof. Dr. B. Michael GilroySince October 1996 Prof. Dr. Bernard MichaelGilroy has held the Chair for InternationalEconomics & Macroeconomics at the Universityof Paderborn. Curriculum Vitae: 1974-1978Bachelor of Arts degree in MultinationalCorporate Studies and German Translation,Upsala College, USA. 1979-1983 Economicsdegree at the University of Konstanz. 1983-1987Associate Research Assistant at the Universityof Konstanz (DFG priority program on inflationand employment in open economics and DFGspecial research report 178 “Internationalisie-rung der Wirtschaft“). 1987-1989 Doctoral stud-ies (Dr. oec.) at the University of St. Gallen,Switzerland. 1989- Lecturer in Economics, Uni-versity of St. Gallen, Switzerland. 1991-1992Visiting Scholar at the University of Reading,England. 1993 Habilitation, University of St.Gallen, Switzerland. 1995 Assistant professor in Economics, University of St. Gallen, Switzer-land. Since 2003 Prorector for Student Affairs,Internationalization, and Continuing Education.University of Paderborn. Since 2003 Member of the “Ausschuss für Außenwirtschaftstheorieund -politik”, Verein für Socialpolitik.

http://pbfb5www.uni-paderborn.de/

www/fb5/wiwi-web.nsf/id/VWL06_Dep4

Department 4 – EconomicsInternational Economics & Macroeconomics

Macro Theory & International Growth and Business Cycle Theory

Prof. Dr. Thomas Gries

“If we want to succeed in global competition we need to understand the dynamics

of the global growth and development process.”

http://www-getq.upb.de

Globalization and technical change arethe driving forces behind growth andcompetitiveness, both at corporate andnational level. During the last threedecades, the global growth process has led to the appearance of new hugeeconomies like China and India, as wellas a number of smaller emerging eco-nomies on the economic map. A largeshare of the world’s industrial produc-tion has shifted from Europe and NorthAmerica to these newly emerging coun-tries. This shift in competitive advan-tages has changed our living and work-ing conditions. Employers and employ-

Department 4 – EconomicsMacro Theory & International Growth

and Business Cycle Theory

39

Explaining the speed and stability of the growth is part of the dynamicanalysis of economic processes.

We need to know our future markets and competitors.

Prof. Dr. Thomas Gries1980-1984 Economics and social science degreeat the Göttingen University (graduation in 1984).1984-1988 Research associate at the Institutefor Economic Theory at the University of Kiel,1986-87 Studies and Ph.D. program at the Uni-versity of California (funded by a grant from the German Academic Exchange Service), 1987M.A. Economics, University of California, 1988Dr. sc. pol., University of Kiel, 1988-1992 SeniorLecturer at the University of Göttingen, 1993Habilitation, University of Göttingen, VeniaLegendi for Economics, thesis title: Growth and Development, Human Capital and theDynamic of Comparative Advantages, 1993-1995 Temporary position at the University ofPaderborn, since 1995 Professor for Economicsat University of Paderborn “International Growthand Business Cycle Theory“, 1999 Otto Beis-heim Award of the University of Dresden.

ees everywhere have to adjust to thesechanging global conditions.An understanding of monetary andfinancial aspects of globalization is ofequal importance. Global financial andstock markets are closely linked. In thelast decade alone, major currency andfinancial crises have affected industrial-izing countries from East Asia to LatinAmerica and damaged economicgrowth.Research on the dynamics of globalgrowth and competition as well as theglobal integration of financial marketsis the focus of this research unit.

Economics, in particular Microeconomic Theory

Prof. Dr. Winfried Reiß

“Microeconomics is the foundation”

Microeconomic theory deals with twoquestions in particular: first, how eco-nomic decisions of individuals within an economic system are coordinatedand second, to which extent this coor-di-nation mechanism is optimal. Thecoordination mechanism is commonlyassumed to be a price system thatwhich is examined in the context of different market systems. The exami-nation relies on instruments of mar-ginal analysis.In recent years, game theory has also

Department 4 – EconomicsEconomics, in particular Microeconomic Theory

40

The scope presentation of one of the interactive lectures shows the Marshallian and Hicksian demandfunctions derived from the CES utility function and depending on the elasticity of substitution.

Prof. Dr. Winfried Reiß1983 to present Professor of Economics,University of Paderborn; 1981-1983 Professor of Economics, University of Hamburg; 1981Heisenberg Fellowship of the DFG; 1979 Habili-tation in Economics; 1974-1981 Assistant, Alfred Weber-Institute Heidelberg; 1974 Ph.D. in Banking (Dr. rer. Pol); 1970-1974 Assistant,Institute of Banking, Technische UniversitätBerlin; 1964-1970 Mathematics degree, FreieUniversität Berlin

http://fb5.upb.de/vwl8/

been applied to examine coordinationmechanisms. The result of strategicdecisions depends not only on the indi-vidual’s behavior, but also on the be-havior of others. Consequently, eachplayer has to estimate how their owndecisions influence the others’ behaviurand vice versa, in an uncertain world.In the context of teaching microecono-mics, the methods studied and devel-oped during the lec-tures are demon-strated using an interactive online computer-aided tutorial.

Department 5 – Business and Human Resource Education

42

Department 5




Business and Human ResourceEducation Prof. Dr. Peter F. E. Sloane

Business and Human ResourceEducation with focus on media didactics and further educationProf. Dr. H.-Hugo Kremer

Department 5 – Business and Human Resource Education

43

The Business and Human ResourceEducation Department is characterizedby a research concept which can bedescribed as a “gain in knowledge inthe application context”. The mainemphasis is on the research program“self-regulation and collaboration incomplex learning environments”. Usinga multi-level-approach, research focus-es on the institutional and controllingaspects of vocational training systemsin the context of organizational prob-lems, and on micro-didactic issues. Thisgives rise to a range of developmentand research interests. The Departmenthas been dealing with design-basedprojects in vocational education forseveral years. Emphasis is given tomonitoring self-regulated and coopera-tive learning. Current projects here are“segel-bs” (self-regulated learning invocational schools), “mosel” (models of cooperative learning and the neces-sary changes regarding the personaland organizational development) and“KooL” (cooperative learning in web-based learning environments in voca-

tional education). Monitoring thechanges in these social fields serves as a basis for establishing researchdesigns at theory and practice level.

The following areas demonstrate thespectrum of the Business and HumanResource Education Department:· Organization of complex learning envi-

ronments · Self-managed learning and coopera-

tive learning environments· Competence measurement and devel-

opment · Diagnostics of development and indi-

vidual learning paths· Learning with new media – media as

development tools · Blended Learning – virtual learning

scenarios· Education management · Regulation of vocational education · Cooperation between learning institu-

tions · Organization of intercultural university

training programs · Professional Learning: connection of

vocational and academic education · Vocational training research· Teacher education· Innovation research – implementation

of didactical innovations

Research and teaching are connectedthrough the inclusion of research proj-ects in teaching. For example, studentsdevelop Blended Learning concepts forthe vocational education sector andthey develop instruments for self- andexternal evaluation in the context ofproject seminars. At graduate level we encourage an exchange with gradu-ate students at other universities inGermany and abroad. For example, Ph.D. students present their doctoral proj-ects and discuss them with a nationaland international audience (e.g. DPhilstudents from the University of Oxford,doctoral students from the Universitiesof Cologne and Paderborn, postdocresearchers and professors from thefield of vocational education and train-ing/human resource education).

Right: The project initiatives of the Business andHuman Resource Education Department.



“Man ska aldrig återvända till livets smultronställen*.”

* Swedish Idiom: “One shall neverreturn to the strawberry fields of life.”

The chair of Business and HumanResource Education is engaged in thelink between application-orientated and basic research. Cooperative proj-ects hence focus on practical questionsto generate solutions for both the origi-nal problem and for theoretical conceptsthat are relevant to further researchand science. Current research projectsinclude support for self-regulated andcooperative learning at business col-leges (“segel-bs” and “mosel”). Withthe Leonardo da Vinci project “Connect”(Cultural and Organisational Networkfor New European Contents in Training)the chair is also represented interna-tionally. The BMBF project “Locomotion”(Low-Cost Multimedia Organisation andProduction) is also supported by thechair. Almost all research activities arecharacterised by the link between twomain objectives: The development oftheory and the practical aspects ofimplementation are not considered iso-lated, but rather are combined by theapproach of responsive evaluation.

Department 5 – Business and Human Resource EducationBusiness and Human Resource Education

44

http://wiwiweb.upb.de/id/wipaed

Cooperation on the research projects is a major part of the scientific traininggiven to research assistants. In 2006two Ph. D. projects came to a success-ful conclusion. At present, Ph. D. proj-ects that focus on the development ofeducational organizations and interna-tional comparisons of vocational train-ing research and higher education areaccompanied by the chair. The gradu-ate projects are accompanied by astructured graduation program atdepartment level. Currently a module is offered within this program thatincludes an exchange and cooperationwith graduate students of the Univer-sity of Oxford (doctoral colloquium).

Prof. Dr. Peter F. E. Sloanehas been professor of Economics and HumanResource Education at the University of Pader-born since 2000 and dean of the Faculty ofBusiness Administration and Economics since2003. After finishing his doctorate (Dr. rer. pol.)at the University of Cologne, Peter Sloaneworked as a teacher and lecturer in the field ofvocational training and further education.During this period he conducted a number ofnational and international research and devel-opment projects. After achieving his State doc-torate at the University of Cologne (1992), hemoved to Jena to take up his first chair (19921996). Before he took up his current chair atPaderborn, Peter Sloane was Director of theInstitute for Economic Education and SocialStudies at Munich University. He has published a broad number of impor-tant contributions dealing with various aspectsof vocational education, research on learningand teaching, pilot projects or innovations invocational education and training. Prof. Sloaneis co-editor of the ZBW (Zeitschrift für Berufs-und Wirtschaftspädagogik), one of the leadingjournals in the field of vocational education inGermany.

Core competencies of the chair of Business and Human ResourceEducation

The Team

The Team

Business and Human Resource Education with focus

on media didactics and further education

Prof. Dr. H.-Hugo Kremer

“Implementing didactic innovations”

http://wiwiweb.upb.de/id/wipaed

The team deals with the design of web-based learning scenarios in differentcontexts. We are currently running acomparative study to examine howinnovation is handled by instructors.Various projects analyze the didacticuse of Web 2.0 technologies. In particu-lar, we are investigating the potentialuses of Web 2.0 in vocational trainingand the intercultural degree program“Asian Studies in Business and Eco-nomics”.

Department 5 – Business and Human Resource EducationBusiness and Human Resource Education with

focus on media didactics and further education

45

From the product to the process perspective Teaching and learning in complex learning environments

The three-year project “KooL” (cooper-ative learning in web-based learningenvironments in vocational education),which is part of the BLK design-basedresearch program SKOLA (self-directedand cooperative learning in vocationaleducation) examines the application of web-based learning in vocationaleducation. Cooperative learning envi-ronments are developed, implementedand evaluated that enable learningbased on constructivist learning theory.

Prof. Dr. H.-Hugo Kremerhas been Professor of Business and HumanResource Education, with a focus on media didac-tics and further education, at the University ofPaderborn since 2004. His career has includedvocational training as an industrial sales repre-sentative, a part-time economics degree fromFern-Universität Hagen and a degree in businessand human resource education from the Univer-sity of Cologne. He worked as a research assis-tant/research associate at the Universities ofCologne, Munich and Paderborn. His PhD thesiswas on media development. His postdoctoralthesis, accepted by the University of Paderborn,focused on the implementation of didactic theo-ry and the design of innovations. Hugo Kremerthen became Professor of business and econom-ics education at the University of Konstanz in2002. Before moving to Paderborn, he was calledto Vienna University in 2004.

Department 6 – Business Law & Business English

46

Department 6




Private Law, Business Law and Multimedia LawProf. Dr. jur. Dirk-Michael Barton

Business Law & European Business LawProf. Dr. Dieter Krimphove

Business English Prof. Dr. Wilfried Böhler

Department 6 – Business Law & Business English

47

Dealing with globalisation, internation-al trade and international law is noproblem with the aid of the internationalbusiness language English and a know-ledge of international/European law.Department 6 teaches students theknowledge required for internationalbusiness activities. All three teachingchairs are committed to working towardsthis objective through a strong focus oninterdisciplinary teaching and research.This is reflected in cooperation withother departments and faculties of theUniversity of Paderborn, foreign univer-sities and research institutes, interna-tional organisations such as DAAD, theresearch division of the French embassy,

DFA/UFA and the Polish foreign min-istry. The teaching curriculum includesBusiness English (Chair of Prof. Dr.Wilfried Böhler), commercial law, multi-media law (Chair of Prof. Dr. jur. Dirk-Michael Barton) and international/European economic law, legal aspectsof marketing, banking and employmentin the Common European Market (Chairof Prof. Dr. jur. Dieter Krimphove). TheEuropean Commission awarded Prof.Dr. jur. Krimphove the Jean MonnetChair of European law in recognition ofhis achievements in European research.The objective of this EU-funded chair isto provide a response to the need forknowledge of European law and inte-gration and to prepare a new genera-tion of specialists in European affairs.The Jean Monnet Chair offers studentsand researchers alike a number ofopportunities for research mainly in the areas of European Banking Law,

European Labour Law and EuropeanCompetition Law. To this end, the JeanMonnet Chair organizes internationalseminars, frequently held in Europeancapitals and maintains links contacts tointernational organisations and univer-sities worldwide. It also strongly sup-ports students’ research and trainingactivities in German, French andEnglish.

Private Law, Business Law and Multimedia Law


“Do not ignore your rights!”

Furthermore, we investigate questionsof labour law in the individual and col-lective sense during certain lecturesand seminars.Another emphasis of the chair is theinternet and media law. Despite the factthat it is a relatively new field of law itbrought up many legal questions withina short time. Moreover, this matter isrelevant to other areas of private law, inparticular labour law. Against this back-ground, the research activities of ourchair focus on responsibilities of com-panies and their executive bodies undercriminal and civil law in terms of inter-net access at the workplac. Contrac-tualissues, product liability and warrantiesfor hardware and software play a role,as do data protec-tion issues linked tothe use of new media in the workplace.

Business activities are influenced in nosmall measure by private law. Basiclegal knowledge is there-fore an indis-pensable part of future economists’education.The lectures of our chair aim to sensi-tize students for the legal perspectiveof certain cases and pre-pare them forcoping with such circumstances in prac-tice. We do so in particular by teachingthe theo-retical basics of private law,supplemented by aspects of the crimi-nal law. Besides aspects of corpo-ratelaw and a focus on the formation andestablishment of partnerships and cor-porations, we also examine corporateactivities that could be relevant in termsof criminal law. The Mannesmann issueis a case in point and received exten-sive media coverage.

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Prof. Dr. jur. Dirk-Michael Bartonwas appointed as Professor of private, commer-cial and internet law by the University of Pader-born in 1996.His professional career began in the early 1980sas a personal advisor to the general managerand the president of the Confederation of GermanEmployers’ Associations (BDA), Otto Esser, inCologne. Afterwards, he became head of divi-sion at the BDA. After a two-year period aslegal advisor to the HR department of the Ford-Werke AG in Cologne, Prof. Dr. Barton becamegeneral manager of the Federal Association ofGerman Newspaper Publishers in Bonn andconcurrently became its legal advisor. Between1993 and 1996, Prof. Dr. Barton held a universi-ty teaching position in media law at the Univer-sity of Düsseldorf.

http://pbfb5www.uni-paderborn.de/

www/fb5/wiwi-web.nsf/id/WIWI21_Dep6

Department 6 – Business Law & Business EnglishPrivate Law, Business Law and Multimedia Law


Prof. Dr. Dieter Krimphove

“Law without frontiers”

For his outstanding research engage-ment the European Commission grantedProf. Krimphove the Jean Monnet Chair.It co-operates closely with industry andindustry associations, which makes itpossible to offer practical training. Inaddition the Jean Monnet Chair main-tains close links to foreign universitiesand research institutions such as theBureau de Coopération Universitaire,the economic department of the Frenchembassy, DAAD and UFA/DFH.In teaching and research the chair putsemphasis on the interdisciplinary natureof several projects and works togethere.g. with the linguistics and culturedepartments of the University of Pader-born. In addition, Professor Krimphovehas set up a research centre for Euro-pean personnel management and indus-trial law.

The relevance of European law for busi-nesses is on the rise. Around 90% of allcommercial law norms depend on regu-lations, guidelines and rulings by theEuropean Court of Justice. The influenceof European law has an impact on alljudicial areas.The chair of Professor Krimphove docu-ments European law and its influence onnational laws, particularly German com-mercial law. The analysis of the Europeanand national laws using New InstitutionalEconomics is its area of expertise.

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Jean Monnet team The chair

Prof. Dr. Dieter Krimphoveteaches at the University of Paderborn. He is the Director of the Institute of Harmonisation of Law, Business Law and Finance and VisitingProfessor at the Donau University in Krems. Heis the holder of the Jean Monnet Chair.

http://wiwiweb.upb.de/id/WIWI22_Dep6Department 6 – Business Law & Business English


Business English

Prof. Dr. Wilfried Böhler

“You get what you negotiate.”

action patterns. The semantic patch-work model (SPM) demonstrates howcommunication partners can projectmultiple cultural identities in differentpatterns through an inspired fusing ofglobal and local cultural influences.Thus, one participant may combineEnglish mastery and social responsibili-ty to project a person-oriented coach-ing mindset, while another may com-bine professional ethics and physicalstamina in a confrontational stance thatis focused on personal gain.On the organizational level, SPM helpsto understand how individual Englishperformance produces an emergentinteraction pattern. This collective idiomtranscends the individuals who makeup the group. Network theory is used to analyze the interplay of contingentfactors driving communication in andbetween organizations.By applying this bottom-up approach toreal-life cases, SPM can provide insightsinto emergent communication manage-ment within different interdisciplinaryresearch projects.

Globalization is a fact and is changingways people interact – by voicemail,instant messaging, and wikis. Thusresearch into English business termi-nology involves probing the multicultur-al face of organizations.By exploring a multidimensional con-cept of international business commu-nication we are exploring a bottom-upapproach that includes demographic,associative, and geographic factors.Drawing mainly from personality, com-plexity and network theories, we areconstructing a linguistic patchworkmodel to analyze international businessrhetoric. In business transactions individuals aredeveloping new connections betweensemantic clarity and expectations asso-ciated with culturally determined inter-

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Contingent English Rhetoric in Managerial Development Emerging from a Patchwork of CulturalInteractions

Prof. Dr. Wilfried BöhlerSince 1995 Professor, Chair of Business EnglishUniversity of Paderborn. 1990-2002 AdjunctProfessor, City University, Bellevue, WA. 1988-1995 Chair of Business Administration andBusiness English, University of Applied Sciences,Coburg, Germany. 1971-1988 Teacher trainingand teaching experience, Darmstadt, Germany.1964-1971 Graduate & Doctoral Studies in Eco-nomics, University of St. Gallen, Switzerland.

http://fb5.uni-paderborn.de/BusinessEnglishDepartment 6 – Business Law & Business EnglishBusiness English

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Imprint

PublisherUniversity of PaderbornFaculty of Business Administration andEconomics

Editing and coordinationDipl.-Kff. Ulrike Kropf

AddressUniversität PaderbornFakultät für WirtschaftswissenschaftenWarburger Straße 100D-33098 Paderborn, GermanyTel.: +49 (0) 5251 60-2108Fax: +49 (0) 5251 [email protected]://wiwi.upb.de

Layout and realisationjunit – Netzwerk Visuelle Kommunikation,Frauke Walter, Bünde

PrintingBonifatius GmbH, Paderborn

Editorial deadlineSeptember 2007

Faculty of Business Administration and EconomicsImprint

University of PaderbornFaculty of Business Administration and Economics

Warburger Straße 100D-33098 Paderborn, Germany

Tel.: +49 (0) 5251 60-2108Fax: +49 (0) 5251 60-3502

[email protected]://wiwi.upb.de

Department 1Management

Department 2Taxation, Accountingand Finance

Department 3Business InformationSystems

Department 4Economics

Department 5Business and Human Resource Education

Department 6Business Law & Business English

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