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January 2003 Exploring the Globalization of German MNCs with the Complex Spread and Diversity Measure Jan Hendrik Fisch/Michael-Jörg Oesterle Using Different Budgeting Procedures to Coordinate Principal/Agent-Relationships Christian Hofmann A Life Cycle Approach to Management Fashion: An Investigation of Management Concepts in the Context of Competitive Strategy Dietmar Fink The Impact of Executive Compensation on the Post-Merger Integration of U.S. and German Firms Anja Tuschke Book Review German Tax Guide Amann, Robert