Household‐Level Coastal Adaptation and Its Drivers: A Systematic Case Study Review

Evidence‐based information on household‐level adaptation is an important element of integrated management of vulnerable coastal regions. A growing number of empirical studies deal with household‐level adaptation at the coast in different regions. This article provides a systematic review of these studies. We analyze studies according to how households in different parts of the world are currently adapting, or how they are intending to adapt, and identify explanatory factors for adaptation behavior and intention. We find that households implement a broad range of adaptation measures and that adaptation behavior is explained by individual factors such as socioeconomic and cognitive variables, experience, and perceived responsibilities. Nonpersonal characteristics have also been used to explain adaptation behavior and intention but have not been extensively investigated. Few studies employ qualitative research methods and use inductive approaches as well as models stemming from behavioral economics. Our findings suggest that coastal risk management policies should communicate the efficacy of household‐level adaptation, in addition to information about flood risk, in order to encourage coastal households in their adaptation activities. In this context, we discuss the role of resources and responsibility of households for their adaptation behavior. We describe the lessons learnt and formulate a research agenda on household‐level adaptation to coastal flood risk. In practice, coastal risk management policies should further promote individually driven adaptation by integrating it in adaptation strategies and processes.     

Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland – eine empirische Analyse

The model by DeAngelo LE (1981a) Auditor independence, ’Low Balling’, and disclosure regulation. J Acc Econ 3:113–127 suggests, that audit fees do not cover audit costs with the client´s first audit when there is perfect competition in the audit market (low balling). Further, audit fees are supposed to increase with the maturity of the relationship with the client (fee cutting). In order to test the DeAngelo model we perform a multiple regression analysis for the German market of listed clients. The results are: First year audit fees do not significantly differ from audit fees in later periods. Audit fees increase with the maturity of the relationship with the client. Additionally, audit fees are positively associated with non-audit fees and (weakly) with Big4-auditors. These findings partly support the propositions of the DeAngelo models.     

Finding a routine that works: A mixed methods study of foster parents

Although it is well established that daily routines are important for family well‐being, very little research has been done on how foster parents establish and integrate new foster children into family routines. We used a mixed‐methods, cross‐sectional design, focused on qualitative results to explore how foster parents utilize routines. Twenty‐three foster parents were recruited from a private child welfare agency in a large city in the United States. Surveys were administered to obtain demographic information, overall home atmosphere, and the importance and prevalence of different routines, including mealtimes and sleep schedules. Nine foster parents received a semistructured interview with open‐ended questions. Foster parents reported that routines such as bedtimes, mealtimes, chores, and homework were essential to family well‐being. Because both parents and children had to adjust to living together in an intimate family environment, it was important to establish routines quickly. Foster parents modified routines depending on their child's needs. Along with typical family routines, foster parents reported additional tasks, such as visits with biological parents, meetings with caseworkers, and trainings that affected their family schedule. Results imply that training foster care workers and foster parents about routines can engender stability and emotional belonging for children.     

Governmental Rationales for Installing Electronic Information Systems: A Quest for Responsive Social Work

Various authors have argued that electronic information systems (EIS) do not necessarily improve the responsiveness of social work. One of the main reasons given for these failings is the flawed implementation of EIS by professionals. However, we argue that the ongoing debate fails to be explicit about governmental rationales for installing EIS. This article presents the findings of a content analysis that aimed to uncover the governmental rationales for installing EIS in the Flemish child and welfare protection (CWP) system. Our analysis revealed three clusters of rationales. The first cluster supports the use of EIS as an instrument to better match supply and demand. The second cluster shows that the gathered data also serve as an instrument for accountability. A third cluster focuses on the aim of creating more uniformity. Based on our analysis, we argue that it is not flawed implementation that impedes the development of responsive social work; rather, the governmental rationales themselves are flawed.     

A note on arbitrage-free asset prices with and without personal income taxes

We study the implications of the absence of arbitrage possibilities on asset pricing with and without personal income taxes. While no-arbitrage conditions in frictionless markets have sufficiently been investigated, personal income taxation is still beyond of being fully integrated into arbitrage theory. In extending the primary analysis of Ross (J Polit Econ 95:371–393, 1987) to a multiperiod framework allowing for dynamic trading strategies, we take a major step in this direction. The existence of a positive linear pricing functional is proven in a general discrete time and discrete state space model. In order to obtain the linearity of the pricing functional, one has to allow for short sales or, at most, to restrict sales to positions initially given. Hints at far-reaching economic applications are available.

Demand-side strategy and business models: Putting value creation for consumers center stage

Value creation for consumers, as the conditio sine qua non for value capture, is at the heart of demand-side strategy research and is a core element of almost any business model. In this paper, we discuss the unique ideas that demand-side strategy and business model research jointly contribute to the strategy literature, and we elaborate on the potential for cross-fertilization between both areas of study. We argue that both the demand-side perspective and the business model concept could jointly promote a better understanding of strategy-making by mutually relying on the distinctive insights from each stream; specifically, while research on demand-side strategy can help business model scholars gain a more robust and granular understanding of effective value propositions, business models can serve as a “bridging concept” that links the shared ideas of both areas of study to resource-based streams of strategy research.     

The long shadows of the difficult past? How young people in Denmark,Finland and Germany remember WWII*

This paper focuses on the question of how young people today evaluate the Second World War today and how this ‘difficult past’ determines their political attitudes. Furthermore, the channels through which the current young generation in Europe is informed about the events dating back to the first half of the twentieth century (e.g. parents and grandparents, schools, the media) are examined. The theoretical basis chosen for addressing these questions is the work of Mannheim (1928) on the formation of successive generations, and the theories of collective memories and identities of Eisenstadt and his followers. Our empirical evidence comes from a transnational comparison of young people’s memories of this difficult past in Denmark, Finland and Germany. From a historical perspective a comparison of the three countries is particularly interesting as they played different roles during the Second World War. The evidence highlights the different perceptions of history among youth and points to the absence of a common European understanding of what happened between 1939 and 1945. The empirical evidence comes from a research project (2011–2015) funded by the European Commission and covering 14 European countries. Its main focus has been on present-day young people’s perceptions of history and politics (MYPLACE?=?Memory, Youth, Political Legacy and Civic Engagement).