„Ausschließlich zahlenorientiert, ausschließlich an Erträgen orientiert“. Vermarktlichung als Organisationsprinzip und Anerkennungsproblem

The paper discusses the marketization of organizations and focuses on its consequences for organization members. It broadens the current debate of the issue by adding the dimension of social recognition. Indeed, the pursuit of recognition mobilises highly qualified knowledge workers’ comprehensive commitment in specific ways. Based on a case study the paper shows how the interviewed managers pursue recognition in ambiguous ways, and that this pursuit leads them into a dual trap of both admiration and appreciation. Only as a result of the pursuit of recognition failing on both sides, a person’s pride in their craft is replaced by a hollow ethos of duty. In this perspective the “marketization of subjectivity” is not merely a mirror image of structural constraints, nor an outcome of semantics that conceptualizes the market sphere as an “anethic institution” (Weber).     

GM Foods and the Misperception of Risk Perception

Public opposition to genetically modified (GM) food and crops is widely interpreted as the result of the public's misperception of the risks. With scientific assessment pointing to no unique risks from GM crops and foods, a strategy of accurate risk communication from trusted sources has been advocated. This is based on the assumption that the benefits of GM crops and foods are self-evident. Informed by the interpretation of some qualitative interviews with lay people, we use data from the Eurobarometer survey on biotechnology to explore the hypothesis that it is not so much the perception of risks as the absence of benefits that is the basis of the widespread rejection of GM foods and crops by the European public. Some respondents perceive both risks and benefits, and may be trading off these attributes along the lines of a rational choice model. However, for others, one attribute-benefit-appears to dominate their judgments: the lexicographic heuristic. For these respondents, their perception of risk is of limited importance in the formation of attitudes toward GM food and crops. The implication is that the absence of perceived benefits from GM foods and crops calls into question the relevance of risk communication strategies for bringing about change in public opinion.     

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

A pilot intervention to promote walking and wellness and to improve the health of college faculty and staff

There is a need to investigate novel interventions that promote worksite physical activity and wellness. OBJECTIVE: The authors' purpose in this study was to evaluate the effectiveness of a 12-week walking program supplemented with a pedometer, computer educational program, and weekly e-mails. METHODS: College faculty and staff participated in a one-group pre-posttest study to determine whether the 12-week walking intervention had an effect on body mass index (BMI), blood pressure, blood glucose, and cholesterol. The authors also determined participant-perceived wellness effects. RESULTS: The authors observed differences between baseline and follow-up in BMI (p = .024), blood glucose (p = .06), and total cholesterol (p = .09). The program had a moderate effect on fitness, mood, health awareness, nutrition, and health. CONCLUSIONS: It is incumbent that experts develop innovative worksite physical activity and wellness programs. A pedometer-monitored walking program is one way that a worksite health initiative can improve the health and wellness of its employees and simultaneously reduce health-care costs.     

In Algeria: Pierre Bourdieu's photographic fieldwork

Today Pierre Bourdieu is well known as one of the most important social scientists of the 20^th century. One of the outstanding qualities of his work has been his innovative combination of different methods and research strategies as well as his analytical skills in interpreting the obtained data (his 'sociological gaze'). In this paper, we attempt to retrace the development of an extraordinary way of doing social research and show the benefit of Bourdieu's visual sociology for his empirical fieldwork and sociological theory. The article particularly stresses the significance of his photographic archive, which has long been ignored within the appreciation of Bourdieu's work. Studying Bourdieu's photography gives access to his œuvre in several new ways: not only can we understand how Bourdieu became an unconventional sociologist practicing his craft in the midst of a colonial war. Bourdieu's visual anthropology also offers an insight into the status nascendi of Bourdieu's sociology in all its elementary forms and contents. Through his photography Boudieu demonstrated the concepts of ' habitat and habitus ', the material and symbolic living conditions of the Algerian population.     

A note on pensions and firm performance: First evidence from german micro data

Using a large new data set we present results from the first econometric study of the effects of pensions on firm performance in Germany. We find evidence for positive effects on wages, reduction of labor turnover, training, and profits. We use data from the Hannover Firm Panel Study which was financially supported by the Volkswagen Foundation.