Suchergebnisse

Leistungen Dritter spielen nicht nur im Rahmen der Kapitalerhaltung in der GmbH eine herausragende Rolle. Auch im Hinblick auf die praktisch bedeutsame Problematik der Insolvenzanfechtung von Gesellschafterdarlehen bilden Drittleistungen den Gegenstand zahlreicher Entscheidungen.Der hier vorgenommene Wertungsvergleich beider Rechtsinstitute stellt Gemeinsamkeiten heraus und erleichtert dadurch die Bewertung von Drittleistungen in beiden Rechtsgebieten. Insbesondere durch die Aufarbeitung der umfangreichen Rechtsprechung zu §§ 30, 31 GmbHG und dem früheren Eigenkapitalersatzrecht, lassen sich hilfreiche Erwägungen für die Anfechtbarkeit gem. § 135 Abs. 1 Nr. 2 InsO gegenüber Nichtgesellschaftern entnehmen.

ABSTRACTTaking the example of the Dangote business conglomerate, this article investigates why pockets of efficiency have formed in the Nigerian manufacturing sector and why, at the same time, structural transformation has remained limited across the economy as a whole. The authors argue that expansion of markets (in this case domestic) can discipline learning. Yet emerging monopoly capitalism carries within it the seeds of fragile accumulation to the extent that price‐setting power, tax evasion and control over wages undermine the growth of purchasing power. In the context of expanding markets, Dangote's monopoly position and growing profits followed from productive investment, but these profits were not passed down at the same rate into wages. What is more, difficulties in taxing the conglomerate have undercut the resources available to the state for pro‐poor redistribution.

PurposeThe purpose of the paper is to analyse whether environmental issues form a supplier selection criteria of companies when sourcing third party logistics (3PL) services.Design/methodology/approachThe paper is based on a total of nine cases, where six buyers and three 3PL are analysed in depth so that data are collected for both parties involved in related dyadic relationships.FindingsWhile 3PL reports an increasing interest in environmental issues, buying decisions are still made on "traditional" performance objectives, such as price, quality and timely delivery. Environmental concerns have not been incorporated and at best form a kind of minimum requirement. Related cooperation, as asked for when taking a wider supply chain management perspective, could not be identified.Research limitations/implicationsThe paper has the limitation that only a total of nine companies are analysed. Yet, these companies can be seen as being good representatives of the overall industry. Further, detailed information is collected on all companies, it permitted the understanding of related corporate action. One implication would be conducting, e.g. a survey for collecting data on a larger number of cases.Practical implicationsBuyers of 3PL services and companies are challenged towards rethinking their strategies.Originality/valueSo far, there is very little research on how buyers and 3PL jointly manage environmental issues. The paper addresses environmental issues as a buying criteria and places this into the wider literature on logistics and sustainable supply chain management.