Insight into Informant Discrepancies Regarding Psychosexual Functioning of Adolescents with and without Autism Spectrum Disorder

The private nature of psychosexual functioning leads adolescents and their parents to have different perspectives, which highlights studying parent–child informant discrepancies in this domain. We investigated informant discrepancy in psychosexual functioning, using the self‐report and parent report versions of the Teen Transition Inventory (TTI), of adolescents with autism spectrum disorder (ASD; 136 parent–child dyads) compared to adolescents from the general population (GP; 70 parent–child dyads). Significantly larger informant discrepancies exist in ASD dyads than GP dyads in most domains of psychosexual functioning, except for Body image, Sexual behavior, and Confidence in the future. It is important to use and pay attention to both informants, as discrepancies are relevant for both research and clinical practice regarding psychosexual functioning.     

Braucht Coaching eine philosophisch begründete Ethik?

Does coaching need a philosphically substantiated ethics? On the foundation of a systemic value oriented imperative for coachingThe general claim that coaches have to take responsibility for their clients is in contrast to the low interest in scientific discussion about ethics in coaching. One of the reasons for that seems to be the fact that this discussion is dominated by systemic thinking and its conviction that ethical aspects should be discussed as matter of contingency. From a philosophical point of view we can realize that this statement contains many ethical implications. Concerning a further development of coaching theory the author discusses these implications with regard to philosophical concepts of Kant, Habermas, Prange, Heidegger, Bauman and the Dalai Lama leading to the suggestion that systemic thinking should be more based on value orientation. On this theoretical grounds an ethical coaching imperative can be formulated with regard to the “categorical imperative” of Kant.     

Pay-What-You-Want – Praxisrelevanz und Konsumentenverhalten

Pay-What-You-Want (PWYW) is a participative pricing mechanism which is characterized by the fact that consumers have maximum control over the price they pay. We discuss the business relevance of PWYW and extend the findings of Kim et al. (2009) using latent class regression. Two different classes can be identified and transaction prices are explained by psycho- and socio-demographics. The estimation of the parameters shows that the internal reference price is a good predictor for the prices in class 1, whereas in the 2nd class the level of fairness and satisfaction with the product positively affect the final transaction prices.     

Preis-Promotion-Framing – Ein Überblick zum Stand der Forschung

This article reviews published literature and provides an overview on present empirical evidence about the framing of price promotions. Concerning explicit price reductions (discounts, coupons, rebates), the effects of advertised reference prices and different frames of price discounts (relative versus absolute price discount, objective versus tensile price claims) on consumers’ reactions are discussed. Furthermore, the article examines empirical results on implicit price reductions (volume packs, free extra products) as well as on sale signs and restrictions (e.g. purchase limits, time limits) as popular ways of framing a deal. The key findings point out that framing a price promotion in different ways can affect consumers’ perceptions and evaluations of the deal. Based on the reviewed literature, the concluding section provides managerial implications and an agenda for further research.     

Die deutschen Gewerkschaften: Ein Review der aktuellen Forschungsliteratur

Unions, particularly in Germany, are the subject matter of intense public debates as well as discussions in academic research, which corroborate the former. The last systematically conducted analysis of the status quo in academic research was done in spring 2001. In view of the rather dramatic symptoms of the crisis German unions are facing, it is time to incorporate the latest results of scientific research. This paper addresses this task against the background of a systematic literature review. Three application areas are distilled out of a total of 79 pieces of research that are considered relevant and intensively discussed: (1) the membership in German unions, (2) the unions in the German system of industrial relations and (3) the reformation of the German unions. The detected symptoms of the unions' crisis are impressively documented and explained by the studies. However, shortcomings regarding the respective research questions and the development of recommendations for future courses of action for the unions can also be identified.     

Wertschöpfungspotenziale und strategische Implikationen einer Öffnung von Informationsressourcen – Phänomenologie und ein Bezugsrahmen

For some years, companies have successfully harnessed the value-creation potential of external resources by opening up their information resources, thus increasing considerably the value of their own resources. Corresponding phenomena, however, cannot be explained by common resource-based approaches. By providing a structure, our article contributes to a deeper understanding of this issue. We develop a framework, grounded in the Resource-Based View, that differentiates phenomena of opening up information resources between two dimensions: (1) access and (2) control. Our analysis motivates an extended view of information resources management that also accounts for enterprise-external resources. We conceptualize this view as the “management of information spheres,” highlighting the need for further research in the field of value creation related to external resources.     

Humankapitalbewertung bei der BASF Coatings AG – Eine anwendungsorientierte Modifizierung und Operationalisierung der Saarbrücker Formel mit dem Schwerpunkt der Wissensbewertung

The present paper describes the concrete application of an integrated Human capital measurement at BASF Coatings AG. For this purpose the Saarbrücker Formula has been broaden by factors that are of practical relevance. The resulting necessary adjustments in terms of definitions, delimitations and calculation logics of the Saarbrücker Formula lead to the extension and development of the approach. The so generated extended formula enables other companies to evaluate their human capital in a sensible way and to derive personnel-politically measures and therefore to overcome the gap between theory and praxis.     

Ability, individual development and optimal selection decisions

The paper analyzes different selection policies in education and business. We show that incorrect self-perceptions combined with imperfect performance measurement may cause significant welfare losses in selective educational systems, in particular if selection starts too early. Of course, these welfare losses can be mitigated by an investment in better ability assessment. However, an affirmative action policy could serve the same purpose as such an investment. We apply our analysis also to diversity management in firms. Based on positive discrimination we establish an efficiency argument for diversity management.     

Rapid Trading bei deutschen Aktienfonds: Evidenz aus einer großen deutschen Fondsgesellschaft

This paper is the first to examine rapid trading among German equity mutual fund investors. Using data on inflows and outflows provided by a large German mutual fund company for all of its equity funds, we find strong evidence for rapid trading. It is particularly pronounced for small funds, risky funds, funds with low nominal prices, and international funds. However, we find no evidence of market timing activities. Furthermore, unlike in the US, rapid trading is less pronounced for funds with high loads. This shows that rapid trading among German fund investors is not explained by churning due to brokers’ advice. Rather, our results are consistent with the view that some investors use mutual funds for short-term, speculative purposes. The funds among which we observe the strongest rapid trading show lottery-like characteristics. Regarding fund performance, we find (at most) only very weak evidence for a negative impact of rapid trading on fund performance before the fund scandal of 2003, and no evidence afterwards.     

Investorenreaktionen auf die Fair Value-Bilanzierung von Verbindlichkeiten nach IFRS – eine experimentelle Untersuchung

The fair value-option in IAS 39 allows fair value measurement for liabilities. It is often criticized that a change in a company’s own credit risk affects the value of its liabilities. Therefore it is doubtful whether the fair value-option is in fact useful for investors’ decision making process. Due to a lack of empirical studies concerning the understandability and the decision usefulness of the fair value-option, this paper contains the results of an experimental investigation. We find that investors are misled by fair values for liabilities, though under some circumstances they learn to interpret the financial data correctly. We compare fair value measurement of liabilities with an accounting treatment based on German GAAP.