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Disentangling democracy: What furthers immigrant social rights?
No full textImmigrant rights have been found to be better protected in democracies than in authoritarian regimes, but there is no systematic test of different explanations of why this is the case. In this paper, we attempt to fill this gap by investigating which features of democratic political systems are conducive to a subset of immigrants’ rights, namely social rights. Drawing on literatures on human rights, minority rights, and immigrants’ rights, we hypothesize that whereas electoral elements are not necessarily conducive to immigrant social rights, liberal democratic institutions and civil society participation are. To test these hypotheses, we analyze data on immigrant social rights that spans the years 1980 to 2018 and covers 38 countries around the world using fixed effects models. The level of democracy and several subcomponents thereof are measured using indices provided by the V-Dem project. Descriptively, democracies indeed grant immigrants more social rights than autocracies. However, the multivariate analyses show that disaggregating democracy indices is important. The most aggregate index of liberal democracy had no significant association with the outcome variable. When disaggregating, we found that also the electoral component has no robust effect on immigrant social rights, but the liberal and the civil society components are drivers of extensions of immigrant social rights.Deutsche Forschungsgemeinschaft (DFG)3
Technologie, Innovation und Rechnungswesen
No full textTechnological progress and innovation continuously reshape business models and operations. In response, accounting must adapt to fulfill its function. As firms evolve along technological advancements, accounting must ensure the provision of reliable, relevant, and timely information to stakeholders. However, the shift from a manufacturing- to a knowledge-based economy, paired with rapid technological change, challenges traditional accounting practices. While these practices adequately reflected operations in a manufacturing economy, today’s emphasis on intangible assets requires adaptation. Designed primarily for tangible assets, providing reliable, relevant, and timely information about intangible assets is a challenge for financial reporting.
At the same time, globalization and heightened competition pressure firms to innovate. To retain or gain a competitive edge, firms increasingly use technology to automate repetitive tasks. This technology adoption changes workforce structures and costs, requiring managers to adjust their decision-making.
Beyond adapting accounting practices, technology and innovation are transforming accounting processes. Tools such as robotic process automation and cloud-based technologies enable faster, more informed internal decision-making and external reporting. Generative artificial intelligence introduces low-cost capabilities that can help generate and refine financial reporting.
As technology advances, the accountant’s role has also changed. Automation of routine tasks shifts the focus to strategic and analytical roles, demanding technological proficiency and data literacy. Accounting education must address this shift, both to attract talent to the profession and to equip future accountants with essential skills. Technology plays a dual role in mastering this challenge: mobile learning can help engage students and integrating technology into curricula ensures they develop necessary skills.
Recognizing the impact of technology and innovation on accounting practices, processes, and the profession, this thesis comprises five articles on the interplay of technology, innovation, and accounting. The first two focus on managerial decision-making, while the last three explore integrating technology into accounting education
Industriemechaniker:in - Arbeitsprozesse des Beruflichen Handlungsfelds „Instandsetzung von technischen Systemen“
No full textDie Umsetzung von Arbeitsprozess- und Kompetenzorientierung in der Berufsbildung ist zu einer zentralen Herausforderung für Ausbildungspersonal und Lehrkräfte geworden. In Ausbildungsrahmenplänen wird darauf verwiesen, dass Kompetenzen unter Einbeziehung selbstständigen Planens, Durchführens und Kontrollierens zu fördern sind, und die Lernfelder der Rahmenlehrpläne sollen als Lernsituationen umgesetzt werden, die sich an beruflichen Arbeitsprozessen orientieren. Auch die Prüfungen sind mittlerweile arbeitsprozessorientiert zu gestalten: Auszubildende sollen zeigen können, dass sie Arbeitsaufträge umfassend bearbeiten können.
Gründe genug also, sich eingehend mit Arbeitsprozessen auseinanderzusetzen.
Was genau aber ist eigentlich ein Arbeitsprozess und wie lässt sich ein Arbeitsprozess so analysieren und beschreiben, dass sich die gewonnenen Erkenntnisse wiederum für die Gestaltung beruflicher Lehr-Lernprozesse gewinnbringend nutzen lassen?
Auf diese Fragen gibt das vorliegende Handbuch "Industriemechaniker:in - Arbeitsprozesse des Beruflichen Handlungsfelds „Instandsetzung von technischen Systemen“" für das Berufsfeld der Metalltechnik beispielhaft Antworten. Es wird das Instrument der Arbeitsprozessmatrix vorgestellt, mit dem Ausbildungs- und Lehrpersonal einen leichten, strukturierten Zugang zur beruflichen Praxis von Facharbeiter:innen und Gesell:innen finden. Mithilfe der Arbeitsprozessmatrix können der Ablauf eines Arbeitsprozesses, die Arbeitsgegenstände, mit denen sich eine Fachkraft konfrontiert sieht, die Hilfsmittel, denen sie sich bedient, und die Anforderungen, denen sie gerecht werden muss, übersichtlich dargestellt werden.
Das vorliegende Handbuch beschäftigt sich exemplarisch mit dem Beruflichen Handlungsfeld „Instandsetzung von technischen Systemen“ aus dem Bereich der industriellen Metallberufe. Zu diesem Handlungsfeld wurden drei Arbeitsprozessanalysen nach dem Konzept der Kompetenzwerkstatt durchgeführt und dokumentiert. In einem anschließenden Schritt wurden diese Arbeitsprozessanalysen zu einer Beschreibung des Beruflichen Handlungsfelds zusammengeführt
Dimensionen der Nachhaltigkeit in Freizeit und Tourismus
No full textDer Tagungsband dokumentiert die Beiträge des siebten Bremer Freizeitkongresses. Im Mittelpunkt steht die zukunftsfähige Gestaltung von Freizeit und Tourismus angesichts der großen Herausforderungen. Thematisiert werden u.a. Strategien der Klimawandelanpassung, die Reduzierung tourismusinduzierter Folgen für die Natur und die Möglichkeiten einer Bildung für nachhaltige Entwicklung. Unterschiedliche Forschungstraditionen kommen in einen Austausch: raumbezogene Ansätze, mobile Freizeit und Aspekte der Lebensqualität im Wohnumfeld
An die Arbeit - „Productivity Hero“ als originelles Designkonzept für ein gamifiziertes Aufgabenmanagementsystem
No full textThis dissertation investigates whether and how employee productivity and performance can be sustainably increased through the use of gamified task management systems based on ICT, digitally supported motivation concepts and gamification. On the one hand, work-related and individual factors that can influence the productivity and performance of employees in the workplace are being researched (particularly with regard to the effectiveness of factors such as ICT, gamification and employee motivation). On the other hand, practical and useful recommendations are developed for both managers and employees, with the help of which employee productivity and performance in the production and service sector can be sustainably increased and task management in today's organisations can be supported without cutting staff or neglecting basic employee needs
Praktiken des Widerspruchs in kontroversen Diskursen am Beispiel bioethischer Debatten
No full textPublikation der U Bremen und U Wien internationalen Studierendenkonferenz »Debattieren, Opponieren, Protestieren – Interdisziplinäre Perspektiven auf sprachliche Praktiken des Widersprechens« 2023.10010
1968/69 Zur Geschichte und Ästhetik des dokumentarischen Protestfilms Argentiniens und Mexikos
No full textIn der Dissertation stehen die Studentenproteste Mexikos, die am 2. Oktober 1968 mit den Ereignissen rund um das „Massaker von Tlatelolco“ ihren Höhepunkt fanden, aber auch die Arbeiter- und Studentenproteste, die 1969 in Córdoba in Argentinien stattfanden, im Mittelpunkt. Sie werden hier als Kernereignisse sozialer Mobilisierung der Länder betrachtet und die Rolle von Filmemachern wird dabei untersucht. Hier ist von Bedeutung, dass die Studentenproteste Mexikos von Filmstudierenden der Universidad Nacional Autónoma de México (UNAM) begleitet wurden. Aus diesem Material wurde u.a. der Film „El Grito" (1968) von Leobardo López Arretche geschnitten. Auch rund um den Cordobazo entstanden Filme so u.a. „Argentina, mayo de 1969: los caminos de la liberación" (1969) der Grupo Realizadores de Mayo, die als Kollektiv auftraten
Uncertainty quantification for ocean biogeochemical models
No full textPredicting climate change necessitates a thorough understanding of marine biogeochemical (BGC) processes and the coupling between marine ecosystems and the global carbon cycle. Ocean BGC models are tools employed for this purpose. However, current ocean models used to simulate and thus better understand the ocean BGC processes are highly uncertain in their parameterization. This work delves into research to quantify uncertainties that arise in ocean BGC models and obtain improved parameters to reduce those uncertainties utilizing the BGC ocean model Regulated Ecosystem Model Version 2.
A Global Sensitivity Analysis (GSA) is performed to identify which parameters most influence the uncertainty of model outputs in a one-dimensional (1-D) configuration at two ocean sites in the North Atlantic (BATS) and the Mediterranean Sea (DYFAMED). This work finds that the grazing parameter, the maximum chlorophyll-to-nitrogen ratio, the photosynthesis parameters, and the chlorophyll degradation rate are significant for BGC simulation.
This dissertation uses ensemble data assimilation to estimate the most important BGC process parameters. First, data assimilation experiments are carried out in a 1-D model using an ensemble Kalman Filter to estimate preselected BGC parameters at BATS and DYFAMED stations. Subsequently, the scope and application of experiments are broadened to a global scale 3-D model by incorporating spatial variations in parameter values. Replacing the default parameter values with the optimal values obtained in this work improves the model outcomes in both 1-D and 3-D configurations. This work underscores the importance of spatially varying parameter optimization and highlights the potential benefits of incorporating spatially varying BGC parameters in regional and global 3-D BGC models. Through such rigorous scientific endeavors, we inch closer to a more coherent understanding of the complex interplay between the ocean BGC processes and the carbon cycle
Grazing in times of fading light - how zooplankton shapes the ecosystem at the Western Antarctic Peninsula during autumnal shifts of growth limiting factors
No full textThe biological carbon pump influences earth’s climate by carbon sequestration to depth. The efficiency of the biological carbon pump at the Western Antarctic Peninsula (WAP) is determined by autotrophic carbon fixation in phytoplankton on the one hand, and heterotrophic carbon recycling by consumption and respiration on the other. This dissertation investigates the carbon cycling at the WAP in austral autumn by focusing on the nutrient and trace-element environment influencing phytoplankton growth bottom-up on the one hand, and on the other by investigating the grazing environment and grazing-associated trace metal recycling
Seismic stratigraphy and structural analysis of shallow seabed in the southern Arkona Basin, Baltic Sea – delineating seismic attributes for resolving geological complexity and predicting geotechnical cone resistance
No full textCurrent wind farm development in the German Baltic Sea, including the Arkona Basin, calls for more studies on combining seismic data with geological and geotechnical soil properties as well as borehole geophysical data. However, the geological setting of the Arkona Basin is complex, and there is a need to use extant geophysical data for predicting Cone Penetration Test (CPT) parameters.
Thus, this research focuses on the southern Arkona Basin and aims to: (1) establish the stratigraphic and structural framework of shallow geological formations in the area using qualitative and quantitative seismic attributes, and also reveal the Late Cretaceous to Holocene evolution in the area; (2) evaluate the prediction of CPT data from ultra-high-resolution (UHR) seismic reflection data, and show interface-related and layer-based seismic attributes that can be used for such predictions; (3) establish the statistical boundary conditions of small strain physical properties of geological formations, and show how they can be used in seismic inversion; and (4) assess two impedance inversion approaches in the study area. The database consists of 2D and 3D UHR seismic reflection data, sediment descriptions from boreholes, primary and shear wave velocity logs, and CPT data.
This study reveals the geological characteristics of Cretaceous bedrock and Pleistocene glaciogenic units in the area. It correlates spatial changes in interface-related seismic attributes with variations in normalized Soil Behavior Type. Absolute acoustic impedance sections tied with borehole sediment descriptions exhibit the vertical stacking, lateral extent and structural configuration of lithologic units. The acoustic impedance values predicted by a seismic inversion approach in this study vary simultaneously with measured CPT parameters across lithologic boundaries. The impedance values highly correlate with the CPT parameters in quantitative terms. Although acoustic impedance can be used for CPT data predictions, the prediction should be guided by composite interface-related seismic attributes. During seismic inversion carried out with genetic algorithms, the outcome is dependent on certain parameters, and it might be possible to build initial low-frequency model using statistical estimates of physical properties