6,215 research outputs found
User Experiment Data for: Managing Inter-Model Inconsistencies in Model-based Systems Engineering: Application in Automated Production Systems Engineering
No full textResults of small user experiment within the articl
Depreciation and impairment. A tradeoff in a stewardship setting
Get PDFScholze A, Wielenberg S. Depreciation and impairment. A tradeoff in a stewardship setting. Diskussionspapiere / Fakultät für Wirtschaftswissenschaften, Universität Bielefeld. Bielefeld: Universität Bielefeld; 2007.This paper examines the relationship between depreciation and future impairment losses. This relationship exists, since impairment losses can only be recognized if the carrying amount of an asset exceeds a certain recoverable amount that can be defined in different ways. Sufficiently large depreciation charges in the beginning of the asset's useful life make it very unlikely that an impairment acutally occurs in future periods. In the context of a multi-period agency model with ex ante long-term investment, and ex post short-term effort incentives, we will show that this relationship causes a tradeoff during the useful life of the asset. In order to induce efficient investment decisions, the investment cost has to be allocated over future periods according to a specific depreciation schedule. However, those depreciation charges decrease the likelihood that impairment losses will occur in later periods. Therefore the information content of the performance measure will be decreased as well. We apply our result to impairment tests according to IFRS and US-GAAP, the accounting for goodwill, and accounting rules for similar problems
Cultural Factors in Complex Decision Making
Get PDFComplex decision-making is conceptualised as the process of problem solving in meaningful and important, but complex, dynamic and partially opaque situations. This process is open to a number of cultural influences, among them educational practices, environmental predictability, and power distance. Two empirical studies that explore into the cultural relativity of this type of decision making use interactive computer simulations of complex problems as research instruments. There are a number of behavioural differences between participants from India and Germany which can be explained within a culture-theoretical framework and give reason for the plea to include cultural factors in theories on human decision making
Alcohol during pregnancy from 1985 to 2005: Prevalence and high risk profile
No full textPfinder M, Feldmann R, Liebig S. Alcohol during pregnancy from 1985 to 2005: Prevalence and high risk profile. SUCHT Zeitschrift für Wissenschaft und Praxis. 2013;59(3):165-173
Erklärung sozialer Ungleichheiten in Hyperaktivität/Unaufmerksamkeit bei Kindern mit pränataler Alkoholexposition
No full textPfinder M, Liebig S, Feldmann R. Explanation of Social Inequalities in Hyperactivity/Inattention in Children with Prenatal Alcohol Exposure. Klinische Pädiatrie. 2012;224(05):303-308
Gesundheitliche Ungleichheiten bei Kindern mit pränataler Alkoholexposition
No full textPfinder M, Liebig S, Feldmann R. Gesundheitliche Ungleichheiten bei Kindern mit pränataler Alkoholexposition. In: Feldmann R, Michalowski G, Lepke K, eds. Perspektiven für Menschen mit Fetalen Alkoholspektrumstörungen (FASD). Vol 1. Idstein: Schulz-Kirchner Verlag; 2013: 141-148
Stefan Morawski’s Critique of Postmodernism
No full textThe matter under consideration is Stefan Morawski’s criticism of postmodernism. The author presents Morawski’s main arguments against postmodernism and analyzes their accuracy for the Richard Rorty’s and Francois Lyotard’s theories. In addition to this the author considers the impact of the art on the possibility of integration consumer society
Ep. #044 - Stefan Helmreich
No full textThis recording and transcript form part of a collection of podcasts conducted by the Cultures of Energy at Rice University. Cultures of Energy brings writers, artists and scholars together to talk, think and feel their way into the Anthropocene. We cover serious issues like climate change, species extinction and energy transition. But we also try to confront seemingly huge and insurmountable problems with insight, creativity and laughter.On this week’s podcast, Dominic and Cymene continue to process election aftermath and offer thoughts on how to escape the dungeon. Then (14:20) things get wavy when Stefan Helmreich from MIT—author of Alien Ocean (U California Press, 2009) and Sounding the Limits of Life (Princeton U Press, 2016)—joins the conversation and we talk about his recent work on waves and water. We start with the submarine trip that got him interested in the sound of fieldwork underwater and these strange entities known as “waves.” He then introduces us to the world of wave science and explains how it can be viewed as anthropology by other means given its constant attention to social concerns like coastal infrastructure, shipping, recreation, and insurance. Stefan discusses why the problem of the 21st century is the problem of the waterline—rising sea level, changing sea surface, and wavy dynamics that modulate sea level. He also explains that even though current models of wave action are based on northern ocean data, it looks increasingly likely that the future will belong to southern ocean dynamics. We visit the largest tsunami simulation basin in the world, learn what “rogue waves” are, and come to understand how, with the coming of wave energy, waves are being reimagined not as enemies but rather as allies whose labor can be harnessed in the struggle against climate change. Stefan offers some reflections on “blue humanities,” the shipwreckocene and Haraway’s Chthulucene. Finally, we turn toward his current research in the Netherlands with its long and complex relationship to water. And, yes, Cymene asks him about surfing and his answer is the best. Listen on
Macroeconomic imbalances and comparative advantages in the Euro Area
No full textThe emergence of macroeconomic imbalances among EU member states is often seen as a major underlying factor of the recent European debt crisis. In order to identify and tackle these imbalances, the European authorities established, in 2011, a new surveillance tool incorporating rules to prevent future imbalances and labelled the Excessive Imbalance Procedure (EIP).
Stefan Collignon argues that the premises of the Excessive Imbalance Procedure are in fact wrong, and its implementation therefore misguided, in that they take for granted the policy framework of the nation state whereas the Euro Area economy is, in reality, integrated into a single market with a single currency, such that so-called ‘foreign’ debt is, effectively, debt to other residents in the Euro Area.
The author demonstrates, furthermore, that strict adherence to the EIP could, in conjunction with other new economic governance instruments, entail devastating consequences for peripheral countries in the European Union.
Following his observation that current indicators used by the Commission fail to provide a correct or accurate assessment of imbalances in the Euro Area, the author devises a new ‘Competitive Index’, calculated as the difference between actual and equilibrium unit labour costs, which he recommends as an alternative and better indicator in the context of the Alert Mechanism Reports to be issued by the European Commission in the future
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