An axiomatic basis of accounting: A structuralist reconstruction

Set-theoretic axiomatizations are given for a model of accounting with double classification, and a general core-model for accounting. The empirical status, and representational role of systems of accounts, as well as the problem of how to assign correct values to the goods accounted, are analyzed in precise terms. A net of special laws based on the core-model is described.     

Social Psychological Factors in Lifestyle Change and Their Relevance to Policy

Crises in obesity and changes in the environment illustrate the need to change problematic behaviors and lifestyles in large segments of the population. This article uses social psychological theory and research to understand methods for facilitating lifestyle change. A basic assumption in the social psychological perspective is that the environment and the person interact to determine behavior. Both factors are important for understanding "upstream" and "downstream" approaches to lifestyle change ( McKinlay, 1993 ; Verplanken & Wood, 2006 ) and consideration of one factor without the other may be disastrous. We review evidence from within and outside of the health context to illustrate the upstream and downstream approaches and then describe implications for public policy and intervention. The evidence and recommendations encompass a wide range of behaviors, ranging from speeding and intoxicated driving to eating an unhealthy diet and energy conservation. When armed with the relevant social psychological theory and evidence, lifestyle change campaigns are likely to be successful.     

德国的忧郁和中国的彷徨:叶圣陶的小说《倪焕之》

文章从现代性的角度 ,解读叶圣陶小说《倪焕之》。这个解读不仅指出小说主人公倪焕之 ,在面对中国社会向现代性转换中所承受的不能解脱的彷徨 ,而且揭示出现代性在根本上改变了中国作为一个诗歌古国的内在基础——民族文化的整体感。在此基础上 ,文章探讨了 2 0世纪中国小说取代诗歌、成为主导文学形式的社会文化根源。文章把它的研究放在中国和德国对比的层次上 ,指出面对现代性转换 ,两者历史情况不同 ,但又具有同样的基本困境。     

Sektion Kultursoziologie Jahresbericht 2004

Ohne Zusammenfassung     

Estimating the error variance in nonparametric regression by a covariate-matched u-statistic

For nonparametric regression models with fixed and random design, two classes of estimators for the error variance have been introduced: second sample moments based on residuals from a nonparametric fit, and difference-based estimators. The former are asymptotically optimal but require estimating the regression function; the latter are simple but have larger asymptotic variance. For nonparametric regression models with random covariates, we introduce a class of estimators for the error variance that are related to difference-based estimators: covariate-matched U-statistics. We give conditions on the random weights involved that lead to asymptotically optimal estimators of the error variance. Our explicit construction of the weights uses a kernel estimator for the covariate density.     

Sektion Familiensoziologie Bericht über die Arbeit der Sektion in 2003 und 2004

Ohne Zusammenfassung     

On the appropriateness of inappropriate VaR models

Summary The Value-at-Risk calculation reduces the dimensionality of the risk factor space. The main reasons for such simplifications are, e. g., technical efficiency, the logic and statistical appropriateness of the model. In Chapter 2 we present three simple mappings: the mapping on the market index, the principal components models and the model with equally correlated risk factors. The comparison of these models in Chapter 3 is based on the literature on the verification of weather forecasts (Murphy and Winkler, 1992; Murphy, 1997). Some considerations on the quantitative analysis are presented in the fourth chapter. In the last chapter, we present empirical analysis of the DAX data using XploRe. We acknowlege the support of Deutsche Forschungsgemeinschaft, Sonderforschungsbereich 649 “Economic Risk”, MSM 0021620839 and 1K04018