Gewinn- und Kapitalbeteiligung von Beschäftigten
Die finanzielle Beteiligung von Beschäftigten am Erfolg und am Kapital "ihres" Unternehmens hat positive Auswirkungen auf die Unternehmensproduktivität und die Motivation der Beschäftigten. Durch flexiblere Lohnstrukturen können Beteiligungssysteme auch zu mehr Beschäftigung führen.
Dieses Themendossier bietet Informationen zur Verbreitung von Beteiligungssystemen sowie zu den Produktivitäts- und Beschäftigungseffekten von Mitarbeitenden-Beteiligungen. Darüber hinaus werden die Positionen der Akteure wiedergegeben.
Im Filter „Autorenschaft“ können Sie auf IAB-(Mit-)Autorenschaft eingrenzen.
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Literaturhinweis
What's behind the increase in inequality? (2017)
Appelbaum, Eileen;Zitatform
Appelbaum, Eileen (2017): What's behind the increase in inequality? Washington, DC, 21 S.
Abstract
"The focus of this paper is the increase in earnings inequality over the last 30-plus years. Economists have well-developed theories that explain differences in wage levels among different categories of workers. Differences in educational attainment and skills are a major source of these differences; large organizations typically employ workers with a wide range of skills and responsibilities and pay them accordingly. As a result, the level of wage inequality within organizations is quite large. This paper does not challenge these results. It argues, however, that these theories are not adequate to explain a relatively recent phenomenon: the increase in recent decades in wage inequality among workers with similar levels of education and similar demographic characteristics who are employed in similar occupations but in different firms or establishments. These differences in wages are how most people experience inequality. Yet much of the analysis by economists has focused on developments that have enabled leading firms in the U.S. to increase their ability to extract monopoly rents.
This paper reviews a wide-ranging literature that examines the increased ability of leading firms to extract monopoly rents. It also reviews the more recent and still thin literature on the increase in inequality among workers with similar characteristics but different employers. The contribution of this paper is the identification of a mechanism that reconciles these two strains of economic research and explains how the increase in rent extraction is linked to the increasingly unequal pay of U.S. workers with similar characteristics. I draw on joint work with Rosemary Batt (2014) to identify new opportunities for rent seeking behavior, and on joint work with Annette Bernhardt, Rosemary Batt and Susan Houseman (2016, 2017) on domestic outsourcing, inter-firm contracting and the growing importance of production networks to establish a mechanism that connects the increase in rents with this new type of increase in wage inequality." (Author's abstract, IAB-Doku) ((en)) -
Literaturhinweis
15 Jahre IAB-Betriebspanel Hessen: Die wichtigsten Ergebnisse im Kurzporträt (2017)
Bennewitz, Emanuel;Zitatform
Bennewitz, Emanuel (2017): 15 Jahre IAB-Betriebspanel Hessen. Die wichtigsten Ergebnisse im Kurzporträt. (IAB-Regional. Berichte und Analysen aus dem Regionalen Forschungsnetz. IAB Hessen 01/2017), Nürnberg, 40 S.
Abstract
"Das IAB-Betriebspanel ist eine repräsentative Arbeitgeberbefragung des Institutes für Arbeitsmarkt- und Berufsforschung und erhebt betriebliche Bestimmungsgrößen der Beschäftigung. Die Befragung wird in Westdeutschland seit 1993 und in Ostdeutschland seit 1996 durchgeführt. Dank der finanziellen Beteiligung der Hessischen Landesregierung, des Europäischen Sozialfonds und der Regionaldirektion Hessen der Bundesagentur für Arbeit ist seit dem Jahr 2001 auch eine repräsentative Auswertung der Befragungsergebnisse für das Bundesland Hessen möglich.
Damit feierte das IAB-Betriebspanel 2015 in Hessen sein 15-jähriges Bestehen. Anlässlich dieses Jubiläums möchte der Beitrag die Bedeutung dieser Arbeitgeberbefragung für die Darstellung der betrieblichen Nachfrageseite in Hessen hervorheben. Dies erfolgt anhand einer Zusammenfassung der zentralen Ergebnisse der Befragungswelle aus dem Jahr 2015. Ein Überblick über die Geschichte des IAB-Betriebspanels sowie die Beschreibung methodischer Aspekte wie etwa der Gestaltung des Fragebogens, des Stichprobendesigns oder der Befragung an sich runden diesen Beitrag ab.
Am Ende wird sich zeigen, dass der Erfolg des IAB-Betriebspanels begründet ist durch die stetige Weiterentwicklung und die Fähigkeit, aktuelle Fragen von Wirtschaft und Politik aus Sicht der Betriebe zu beantworten. Dennoch lebt das IAB-Betriebspanel in Hessen allein durch die Teilnahmebereitschaft der im Schnitt jährlich etwa 1.000 befragten Betriebe. Denn nur anhand der Antworten der im Jahr 2015 insgesamt 1.046 befragten Betriebsvertreter ist es möglich, repräsentative Aussagen über die hochgerechnet etwa 158 Tsd. Betriebe und rund 3.055 Tsd. Erwerbstätigen des Jahres 2015 zu treffen." (Autorenreferat, IAB-Doku) -
Literaturhinweis
The impact of private equity on employment: the consequences of fund country of origin: new evidence from France (2017)
Zitatform
Guery, Loris, Anne Stevenot, Geoffrey T. Wood & Chris Brewster (2017): The impact of private equity on employment: the consequences of fund country of origin. New evidence from France. In: Industrial relations, Jg. 56, H. 4, S. 723-750. DOI:10.1111/irel.12193
Abstract
"This article explores the country of origin effects of private equity investment on employment in France. Using propensity score matching methodology applied to establishment-level survey data, we find that foreign investors are significantly more likely to induce job shedding and employment insecurity than are French investors. As suggested by the literature on comparative capitalism, national differences may persist in conjunction with commonalities and trends in global capitalism." (Author's abstract, Published by arrangement with John Wiley & Sons) ((en))
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Literaturhinweis
Pay for performance and beyond (2017)
Holmström, Bengt;Zitatform
Holmström, Bengt (2017): Pay for performance and beyond. In: The American economic review, Jg. 107, H. 7, S. 1753-1777. DOI:10.1257/aer.107.7.1753
Abstract
"Incentives are often associated with narrow financial rewards such as bonuses or executive stock options. But in general such rewards are just a small part of the design of incentives. Properly designed incentive systems have to take into account the full portfolio of activities that the agent can engage in, the array of instruments, many nonfinancial, that are available to influence individuals and consider the factors that motivate them in different settings. Thinking about incentives as a system of interacting instruments and influences has been a major advance in the economics of incentives in recent years. In this lecture I will describe the path from pay for performance to the broader view of incentive systems." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The adoption and termination of profit sharing for employees: does management's attitude play a role? (2017)
Zitatform
Jirjahn, Uwe (2017): The adoption and termination of profit sharing for employees. Does management's attitude play a role? In: Applied Economics, Jg. 50, H. 2, S. 108-127. DOI:10.1080/00036846.2017.1311001
Abstract
"Examinations on the determinants of profit sharing usually focus on objective firm characteristics. Using data from manufacturing firms in Germany, this study shows that managers' subjective attitudes towards profit sharing also play an important role in the adoption and termination of this payment scheme. Positive management attitudes are associated with an increased likelihood of adopting profit sharing. While to some extent this entails failed experimentation, positive managerial attitudes also substantially contribute to a sustained use of profit sharing. The pattern of results holds even when controlling for a variety of objective firm characteristics." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Annual economic survey of employee share ownership in European countries 2016 (2017)
Mathieu, Marc;Zitatform
Mathieu, Marc (2017): Annual economic survey of employee share ownership in European countries 2016. (Annual economic survey of employee share ownership in European countries), Brüssel, 199 S.
Abstract
"200 pages evolution 2006-2016 main findings of census 2016 more than 100 tables and graphs democratization rate in various countries list of all most remarkable companies ordinary employees and top executives employee representation on boards discrimination in voting rights listed companies employee-owned non-listed companies and much more.
Not just a sample but an exhaustive picture based on the EFES database (the 2.600 European companies gathering 95% of employment in all European listed companies)." (Author's abstract, IAB-Doku) ((en)) -
Literaturhinweis
Levels of employee share ownership and the performance of listed companies in Europe (2017)
Zitatform
Richter, Ansgar & Susanne Schrader (2017): Levels of employee share ownership and the performance of listed companies in Europe. In: BJIR, Jg. 55, H. 2, S. 396-420. DOI:10.1111/bjir.12169
Abstract
"We investigate the effects of employee share ownership (ESO) on three alternative measures of firm performance in a panel of 1115 companies from the five largest European economies. The results show that firms with ESO enjoy significantly higher levels of capital market performance and of accounting performance than firms without ESO however, the marginal effects of ESO are declining with increasing ESO levels. ESO does not have a clear effect on productivity. These findings hold for all countries except Spain. Variations in ESO levels within firms over time exert little performance effects." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Are firms with financial participation of employees better off in a crisis?: Evidence from the IAB Establishment Panel Survey (2016)
Zitatform
Bellmann, Lutz & Iris Möller (2016): Are firms with financial participation of employees better off in a crisis? Evidence from the IAB Establishment Panel Survey. In: Management Revue, Jg. 27, H. 4, S. 304-320., 2016-04-11. DOI:10.1688/mrev-2016-Bellmann
Abstract
"In 2008/09 many countries all over the world were hit by a deep recession. At the beginning of the economic and financial crises a discussion about the practicability of financial participation of employees as an instrument to overcome the crises was initiated in Germany. Especially liquidity and productivity arguments were mentioned. This paper explores empirically whether firms having financial participation schemes of employees were better off during this turbulent time period. We focus on the function of financial participation schemes to stabilize employment and to avoid human capital losses, which is quite important in economic downturns. Our empirical analysis is based on the IAB-Establishment Panel Survey, which consists of almost 16,000 interviews every year. Our findings reveal that profit sharing and employee share ownership schemes are not outstanding crisis instruments." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Do broad-based employee ownership, profit sharing and stock options help the best firms do even better? (2016)
Zitatform
Blasi, Joseph, Richard Freeman & Douglas Kruse (2016): Do broad-based employee ownership, profit sharing and stock options help the best firms do even better? In: BJIR, Jg. 54, H. 1, S. 55-82. DOI:10.1111/bjir.12135
Abstract
"This article analyses the linkages among group incentive methods of compensation (broad-based employee ownership, profit sharing and stock options), labour practices, worker assessments of workplace culture, turnover and firm performance in firms that applied to the '100 Best Companies to Work For in America' competition from 2005 to 2007. Although employers with good labour practices self-select into the 100 Best Companies firms sample, which should bias the analysis against finding strong associations among modes of compensation, labour policies and outcomes, we find that employees in the firms that use group incentive pay more extensively participate more in decisions, have greater information sharing, trust supervisors more and report a more positive workplace culture than in other companies. The combination of group incentive pay with policies that empower employees and create a positive workplace culture reduces voluntary turnover and increases employee intent to stay and raises return on equity." (Author's abstract, Published by arrangement with John Wiley & Sons) ((en))
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Literaturhinweis
Share capitalism and worker wellbeing (2016)
Zitatform
Bryson, Alex, Andrew E. Clark, Richard B. Freeman & Colin P. Green (2016): Share capitalism and worker wellbeing. In: Labour economics, Jg. 42, H. October, S. 151-158. DOI:10.1016/j.labeco.2016.09.002
Abstract
"We show that worker wellbeing is determined not only by the amount of compensation workers receive but also by how compensation is determined. While previous theoretical and empirical work has often been preoccupied with individual performance-related pay, we find that the receipt of a range of group-performance schemes (profit shares, group bonuses and share ownership) is associated with higher job satisfaction. This holds conditional on wage levels, so that pay methods are associated with greater job satisfaction in addition to that coming from higher wages. We use a variety of methods to control for unobserved individual and job-specific characteristics. We suggest that half of the share-capitalism effect is accounted for by employees reciprocating for the 'gift'; we also show that share capitalism helps dampen the negative wellbeing effects of what we typically think of as 'bad' aspects of job quality." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Dimensions and perspectives on financial participation in Europe (2016)
Zitatform
Fietze, Simon & Wenzel Matiaske (Hrsg.) (2016): Dimensions and perspectives on financial participation in Europe. Baden-Baden: Nomos, 507 S. DOI:10.5771/9783845259413
Abstract
"Der Band blickt auf eine mehrjährige Debatte sowohl in der politischen Diskussion als auch in der Unternehmenspraxis und der sozialwissenschaftlichen Forschung zurück. Insbesondere auf europäischer Ebene ist in den letzten Jahren versucht worden, dieses Instrument der Wirtschaftsdemokratie und Partnerschaft zu fördern und zu harmonisieren. Bis heute sind die rechtlichen Rahmenbedingungen jedoch durch nationale Gesetze und deren Arbeitsbeziehungen gekennzeichnet. So gibt es z.B. in Frankreich aktive rechtliche Förderung, während in Deutschland nur geringe Steueranreize im Rahmen der Vermögensbildung vorhanden sind.
Dieses Buch verbindet die verschiedenen Perspektiven durch Länderberichte aus unterschiedlichen Disziplinen (u.a. Betriebswirtschaft, Wirtschaftssoziologie und Rechtswissenschaften). Des Weiteren werden verschiedenen institutionellen Formen wie Genossenschaften und Kooperativen vorgestellt." (Verlagsangaben) -
Literaturhinweis
Do investments in human capital lead to employee share ownership?: evidence from French establishments (2016)
Zitatform
Guery, Loris & Andrew Pendleton (2016): Do investments in human capital lead to employee share ownership? Evidence from French establishments. In: Economic and Industrial Democracy, Jg. 37, H. 3, S. 567-591. DOI:10.1177/0143831X14551999
Abstract
"Investments in human capital can create a hold-up problem whereby both employers and employees exploit the bargaining weaknesses of the other. Employee share ownership (ESO) can mitigate this hold-up problem because it can align interests, develop loyalty, signal good-will and lock in employees. Previous studies have shown positive relationships between company investments in human capital and the use of ESO consistent with this argument but have been unable to identify the direction of causality. Using panel data from the French REPONSE survey, the findings indicate that significant and continuous investments in human capital take place prior to the implementation of ESO." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Financialisation of wages and works councils' policy: Profit sharing in the German metalworking and electrical engineering industries (2016)
Zitatform
Haipeter, Thomas (2016): Financialisation of wages and works councils' policy. Profit sharing in the German metalworking and electrical engineering industries. In: Management Revue, Jg. 27, H. 4, S. 261-284. DOI:10.1688/mrev-2016-Haipeter
Abstract
"Profit sharing wages are of growing importance in Germany. They are indicating a nascent trend of financialisation of wages. However, little is known about the regulation of profit sharing wages especially on plant level and the way they affect the policies of works councils. Plant level wage policy is a subject of codetermination according to the German Works Constitutions Act, and wage policy has always been one of the most crucial topics of works councils' activities. What is the role works councils play regarding the negotiation and regulation of profit sharing wages? What is the collective interest they define and pursue in this respect? And what are the effects of wage financialisation on the legitimacy of works councils? These questions are analysed with respect to the development of profit sharing wages in the German metalworking industry. Based on a variety of research methods, our analysis shows that profit sharing wages are a source of legitimacy for the works councils. In many cases the works councils, usually regarded as victims of financialisation, are actively striving for the financialisation of wages in their companies. However, they have to cope with the problem that profit sharing nowadays is based on a redistribution of income between capital and labour, between firms and between different categories of employees." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
The adoption and termination of profit sharing for employees: does management's attitude play a role? (2016)
Zitatform
Jirjahn, Uwe (2016): The adoption and termination of profit sharing for employees. Does management's attitude play a role? (Universität Trier. Research papers in economics 2016,01), Trier, 35 S.
Abstract
"Examinations on the determinants of profit sharing usually focus on objective firm characteristics. Using data from manufacturing firms in Germany, this study shows that managers' subjective attitudes towards profit sharing also play an important role in the adoption and termination of this payment scheme. Positive management attitudes are associated with an increased likelihood of adopting profit sharing. While to some extent this entails failed experimentation, positive managerial attitudes also substantially contribute to a sustained use of profit sharing. The pattern of results holds even when controlling for a variety of objective firm characteristics." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Beschäftigungstrends im Freistaat Bayern 2015: Teil II: Repräsentative Analysen auf Basis des IAB-Betriebspanels 2015 (2016)
Kistler, Ernst; Baier, Carolin; Schiller, Olivia; Wiegel, Constantin; Eigenhüller, Lutz; Hoffmann, Antje; Böhme, Stefan;Zitatform
Kistler, Ernst & Constantin Wiegel (2016): Beschäftigungstrends im Freistaat Bayern 2015. Teil II: Repräsentative Analysen auf Basis des IAB-Betriebspanels 2015. (Beschäftigungstrends im Freistaat Bayern 2015,2), Stadtbergen, 93 S.
Abstract
"Das IAB-Betriebspanel für Bayern basiert auf Angaben aus Interviews mit Inhabern bzw. Personalverantwortlichen von 1.212 bayerischen Betrieben. Die Angaben sind damit repräsentativ für alle bayerischen Betriebe und Dienststellen mit mindestens einem sozialversicherungspflichtigen Beschäftigungsverhältnis. Dieser Bericht dokumentiert den zweiten Teil der Ergebnisse dieser Untersuchung. Er enthält Aussagen zur betrieblichen Beschäftigungspolitik hinsichtlich Investitionen und Innovationen der Betriebe, den Personalzu- und -abgängen, Neueinstellungen und Kündigungen, offenen Stellen und Personalbedarf, Daten zu den Entwicklungen der Löhne und Gehälter, der Kapital- und Erfolgsbeteiligung von Beschäftigten, zur Tarifbindung, den Arbeitszeiten und der betrieblichen Weiterbildung sowie zu den betrieblichen Altersstrukturen, den Maßnahmen für ältere Beschäftigte und zum Einstellungsverhalten der Betriebe gegenüber Älteren. (IAB)" (Autorenreferat, IAB-Doku)
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Literaturhinweis
Just a question of selection?: the causal effect of profit sharing on a firm's performance (2016)
Zitatform
Kraft, Kornelius & Julia Lang (2016): Just a question of selection? The causal effect of profit sharing on a firm's performance. In: Industrial relations, Jg. 55, H. 3, S. 444-467., 2015-03-21. DOI:10.1111/irel.12145
Abstract
"Using German firm panel data, we analyze the productivity effects of profit sharing. Because selectivity should pose a severe problem in this context, we combine matching with a difference-in-differences approach. This method enables us to rule out potential bias. Our results suggest that selectivity does indeed matter. Firms with very special characteristics apply profit sharing. We find that these establishments are already more productive before they decide to implement profit sharing. Nevertheless, after accounting for selection, our results show that the introduction of profit sharing leads to a significantly higher productivity in these firms." (Author's abstract, Published by arrangement with John Wiley & Sons) ((en))
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Literaturhinweis
Does employee ownership improve performance?: employee ownership generally increases firm performance and worker outcomes (2016)
Zitatform
Kruse, Douglas (2016): Does employee ownership improve performance? Employee ownership generally increases firm performance and worker outcomes. (IZA world of labor 311), Bonn, 12 S. DOI:10.15185/izawol.311
Abstract
"Employee ownership has attracted growing attention for its potential to improve economic outcomes for companies, workers, and the economy in general, and help reduce inequality. Over 100 studies across many countries indicate that employee ownership is generally linked to better productivity, pay, job stability, and firm survival - though the effects are dispersed and causation is difficult to firmly establish. Free-riding often appears to be overcome by worker co-monitoring and reciprocity. Financial risk is an important concern but is generally minimized by higher pay and job stability among employee owners." (Author's abstract, IAB-Doku) ((en))
Weiterführende Informationen
deutsche Kurzfassung -
Literaturhinweis
Exports and wages: rent sharing, workforce composition, or returns to skills? (2016)
Zitatform
Macis, Mario & Fabiano Schivardi (2016): Exports and wages. Rent sharing, workforce composition, or returns to skills? In: Journal of labor economics, Jg. 34, H. 4, S. 945-978. DOI:10.1086/686275
Abstract
"We use linked employer-employee data from Italy to explore the relationship between exports and wages. Exploiting the 1992 devaluation of the lira, we show that exporting firms both pay a wage premium above what their workers would earn in the outside labor market (the 'rent-sharing' effect) and employ workers whose skills command a higher price after the devaluation (the 'skill composition' effect). The latter only emerges once we allow for the value of workers' skills to differ in the pre- and post-devaluation periods. We also document that the export wage premium is larger for workers with more export-related experience." (Author's abstract, IAB-Doku) ((en))
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Literaturhinweis
Annual economic survey of employee ownership in European countries 2015 (2016)
Mathieu, Marc;Zitatform
Mathieu, Marc (2016): Annual economic survey of employee ownership in European countries 2015. Brüssel, 192 S.
Abstract
"193 pages evolution 2006-2015 main findings of census 2015 more than 100 tables and graphs democratization rate in various countries list of all most remarkable companies ordinary employees and top executives employee representation on boards discrimination in voting rights listed companies employee-owned non-listed companies and much more.
Not just a sample but an exhaustive picture based on the EFES database (the 2.500 European companies gathering 95% of employment in all European listed companies).
in partnership with Assets held by the employee owners in Europe were never so high: 370 billion Euro and more than 3% of the capital of all large European companies in 2015. This is more than 45,000 EURO per person (more than 25,000 EURO if executive directors are excluded). Thus, even through the European crisis, employee share ownership is a formidable engine to share in results and growth, - assets per person have more than doubled since 2009. This is the first indication from the next 'Economic Survey of Employee Share Ownership in European Countries' to be published in March 2016." (Author's abstract, IAB-Doku) ((en)) -
Literaturhinweis
Beschäftigungstrends 2015 Niedersachsen: Auswertung des IAB-Betriebspanels 2015 für das Niedersächsische Ministerium für Wirtschaft, Arbeit und Verkehr (2016)
Meyer, Wolfgang;Zitatform
(2016): Beschäftigungstrends 2015 Niedersachsen. Auswertung des IAB-Betriebspanels 2015 für das Niedersächsische Ministerium für Wirtschaft, Arbeit und Verkehr. Hannover, 106 S.
Abstract
"Niedersachsen beteiligt sich seit dem Jahr 2000 am Betriebspanel. Die Auswertung der Daten für Niedersachsen wird von der Forschungsstelle Firmenpanel geleistet.
Ziel dieser Befragungen ist es, Daten über die aktuelle betriebliche Beschäftigungssituation sowie zu deren wichtigsten Bestimmungsgrößen zu erheben, um eine verlässliche Basis für die wirtschaftspolitische Diagnose und Therapie zu gewinnen.
Das IAB-Betriebspanel bietet Informationen über die Bedingungen des Arbeitsmarktes und die Gründe für das Verhalten der Marktteilnehmer, die u.a. helfen, Ansätze zum Abbau der Arbeitslosigkeit, zur Förderung bestimmter Zielgruppen, etwa von Jugendlichen, zur Beschäftigung und Qualifizierung älterer ArbeitnehmerInnen, zur betrieblichen Weiterbildung von Beschäftigten und zur Abdeckung des Fachkräftebedarfs zu entwickeln und zu überprüfen.
In einem umfassenden Bericht werden die Auswertung und die Ergebnisse der Betriebsbefragung dargestellt.
Die niedersächsische Wirtschaft hat im Jahr 2015 allen Widrigkeiten getrotzt und den im Vorjahr begonnenen Konjunkturaufschwung moderat fortgesetzt. Für den Arbeitsmarkt ergaben sich daraus beschäftigungssteigernde Impulse, so dass sich der seit längerem bestehende positive Entwicklungstrend fortsetzte." (Textauszug, IAB-Doku)