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91.
Most individuals experience a decline in health status during old age. Paradoxically, there are proposals that older adults nevertheless maintain a positive sense of well–being, an indicator of successful aging. Data from the Berlin Aging Study (BASE: Baltes & Mayer, 1999), a locally representative sample of men and women aged 70 to 100+ ( N = 516, M = 85 years), suggest that cumulative health–related chronic life strains set a constraint on the potential of oldest old individuals to experience the positive side of life. The young old in BASE reported significantly higher positive SWB than did the oldest old. Chronic illness and functional impairments (e.g., vision, hearing, mobility, strength) limit well–being especially in very old age.  相似文献   
92.
Matching estimators and optimal bandwidth choice   总被引:1,自引:0,他引:1  
Optimal bandwidth choice for matching estimators and their finite sample properties are examined. An approximation to their MSE is derived, as a basis for a plug-in bandwidth selector. In small samples, this approximation is not very accurate, though. Alternatively, conventional cross-validation bandwidth selection is considered and performs rather well in simulation studies: Compared to standard pair-matching, kernel and ridge matching achieve reductions in MSE of about 25 to 40%. Local linear matching and weighting perform poorly. Furthermore, the scope for developing better bandwidth selectors seems to be limited for ridge matching, but non-negligible for kernel and local linear matching.  相似文献   
93.
Zusammenfassung  Controlling ist eine vergleichsweise junge Teildisziplin der Betriebswirtschaftslehre, die sich mittlerweile in Praxis und Wissenschaft etabliert hat. Das Wissen über seine Entwicklung ist in weiten Teilen noch unscharf und weitgehend durch „anecdotal evidence” bestimmt. Die Autoren verfolgen daher in ihrem Aufsatz das Ziel, einen Beitrag zum besseren Verst?ndnis der Strukturen und Entwicklung der deutschsprachigen Controllingforschung zu leisten. Hierfür analysieren sie die Zitations-und Kozitationsstrukturen in 643 Beitr?gen zu Controllingthemen, die im Zeitraum von 1970 bis 2003 in sechs führenden wissenschaftlichen Zeitschriften im deutschen Sprachraum ver?ffentlicht wurden. Diese Beitr?ge enthalten insgesamt 18.125 Quellen. Im Ergebnis der Analysen zeigt sich, dass das Zitierverhalten in der Controllingforschung im Vergleich zu anderen betriebswirtschaftlichen Teildisziplinen durch eine Reihe von Besonderheiten gepr?gt ist und dass sich die Strukturen der deutschsprachigen Controllingforschung über die Zeit stark ver?ndert haben.
Structure and development of research on controlling — a citation analysis papers on controlling in German speaking journals from 1970 through 2003
Summary  Controlling is a relatively young discipline in the field of business administration, which has now established itself in practice as well as in theory. Our knowledge about its development is for the most part still diffuse and dominated by anecdotal evidence. In their paper, the authors pursue the goal of contributing to a better understanding of the structures and the development of the German-speaking research in controlling. For this purpose, they analyze the citations-and co-citations structures of 643 articles, focusing on controlling aspects published in six leading Germanic academic journals between 1970 and 2003. These papers comprise a total of 18,125 sources. The results of the analyses show that the attitude to cite in controlling research, compared to other disciplines in business administration, is characterized by a number of features. Furthermore, the structures of German controlling research have changed significantly over time.
  相似文献   
94.
Mehrperiodige Bewertung mit dem Tax-CAPM und Kapitalkostenkonzept   总被引:1,自引:1,他引:0  
Zusammenfassung  Aus der Empfehlung des IDW, die für die Unternehmensbewertung mittels der DCF-Verfahren erforderlichen Kapitalkosten aus dem einperiodigen Tax-CAPM abzuleiten, ergibt sich die Notwendigkeit, dieses Modell mehrperiodig anzuwenden. Sowohl die hierzu erforderlichen Pr?missen als auch die Struktur der aus der mehrperiodigen Anwendung resultierenden Bewertungsgleichungen sind bislang ungekl?rt. Der vorliegende Beitrag spezifiziert ein mehrperiodiges Tax-CAPM, welches zur Bewertung mehrperiodiger stochastischer Cash-Flows bei differenzierter Besteuerung von Zinsen, Dividenden und Wert?nderungen eingesetzt werden kann. Die aus der Anwendung dieses Modells resultierenden Bewertungsgleichungen erm?glichen die Abbildung sowohl des Risikos als auch der Besteuerung einer durch den Kapitalmarkt bestimmten Alternativanlage mittels deterministischer Diskontierungsfaktoren, welche die Kapitalkosten der zu bewertenden Cash-Flows darstellen. Unter den restriktiven Pr?missen des vorliegenden Modells ist es demnach m?glich, die Einkommensbesteuerung der Kapitalgeber konsistent in die DCF-Verfahren zu integrieren. Der Autor dankt zwei anonymen Gutachtern der ZfB für wertvolle Hinweise und Verbesserungsvorschl?ge.  相似文献   
95.
96.
Current research suggests that the extent to which child-caregiver dyads engage in interactions involving episodes of joint or coordinated attention can have a significant impact on early lexical acquisition. In this regard it has been recognized that individual differences in early developing child communication skills, such as capacity to follow gaze and early infant language, may contribute to these child-caregiver interactional patterns, as well as to subsequent language development. To address this expectation, 21 infant-parent dyads were recruited for participation in a longitudinal study. Early infant language, responding to joint attention skill, and cognitive development were assessed at 12 months of age. Child-caregiver joint attention episodes, as well as responding to joint attention skill and child language, were assessed at 18 months of age. Developmental outcome, using the MacArthur Communicative Development Inventories and the Bayley Scales of Infant Development-II, was assessed at 21 and 24 months of age. Consistent with previous findings, results indicated that individual differences in child-caregiver episodes of joint attention were related to language at 18 months. In addition, though, 12 month vocabulary and responding to joint attention skill were associated with some aspects of 18 month child-caregiver interaction, as well as subsequent language development. In general, 12 month child measures and 18 month child-caregiver interaction measures appeared to make unique contributions to language development in this sample. These results suggest the need to further consider the role of infant skills in the connections between child-caregiver joint attention episodes and language development.  相似文献   
97.
Designed vegetation is a major contributor to ecosystem service provision in cities, and as such the study of how herbivory and other ecological factors determine its capacity to deliver such services, is long overdue. This study investigated the effect of slug grazing on the establishment and development of 26 species of North American prairie forbs and grasses used in sown or planted naturalistic communities in urban greenspace. The experiment was designed to provide slugs with the opportunity to choose between the plant species used, to mirror the situation that prevails in public greenspace. Slug density was manipulated through baiting with metaldehyde at different frequencies. Seedlings of prairie species were more palatable to slugs than adults. Seedling establishment was significantly reduced in most species by slug grazing, with only seven species showing no significant increase in establishment in response to baiting with metaldehyde. In many species successful establishment was based on moderate-high unpalatability and large or fast growing seedlings. Adult prairie plants were typically more able to withstand slug damage, and once their shoots reached a certain size, grazing declined. This was not true of the most palatable species, which even as adults were eventually eliminated by grazing in the absence of baiting. Phenology plays an important role in the survival of adults, with early emerging species potentially subject to severe damage due to the limited availability of alternate food plants. As a group, prairie forbs are typically palatable to slugs, and unlikely to be persistent in the most slug-rich urban situations.  相似文献   
98.
This article hypothesizes that individuals’ environmental attitudes depend not only on their knowledge, interests, emotions, and values but also on the social context in which they live. We test this hypothesis by analyzing the 2000/01 ISSP‐II Survey on Environmental Attitudes; the data include respondents from 23 countries. Our findings show that individual characteristics influence both “pessimistic environmental orientations” and “the willingness to act in favor of the environment.” As for social context, the level of development and affluence, the degree of political centralization, the presence of green movements and parties, and the degree of objective pollution in a country are all important. However, their influences on fatalism and willingness vary.  相似文献   
99.
The biogeographical centers of origin of important food crops-called Vavilov centers-are considered to be crucial sources of genetic diversity for present and future crop-breeding programs and thus for human food safety worldwide. Global environmental change and more intensified modes of crop production may cause genetic erosion (loss of traditional crop varieties and loss of crop wild relatives), especially in Vavilov centers. The present study focused on how the risk of genetic erosion (or loss of agro-biodiversity) is perceived in comparison to 16 other risk topics by experts and lay people in Austria and China. The most striking result was that genetic erosion was perceived to be an exceptionally unknown and uncertain risk topic, given that only genetically modified organisms (GMOs) were perceived as being even more uncertain. As a consequence of the high uncertainty, the idea of applying the precautionary principle to further prevent genetic erosion is discussed. An unprecedented finding-one that differs from Austrian participants-is that the Chinese have a higher perceived control over all risk topics. The increased perception of controllability in China is discussed in light of the theory of reflexive modernization. This theory strives to explain the increased critical attitude in Western countries such as Austria toward scientific innovations and toward the idea that everything can be calculated and mastered at will. By revealing different notions of risk perception, this research also provides additional scientific input to risk communication efforts for public education.  相似文献   
100.
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