Doppik und Produkthaushalte als Instrumente strategischen Managements in Kommunen – Eine vergleichende Fallstudie

This study aims at answering the question whether currently adopted approaches of accrual accounting and product-based budgeting are appropriate for strategic management in local government. A comparative case study is undertaken in Nordrhein-Westfalen as one of the leading federal states in Germany to reform its municipalities?? financial management. Generated insights allow deriving determinants of a successful change to accrual accounting and product-based budgeting thus contributing to a research framework for strategic management in local government. Furthermore, implications on how to deal with this paradigm shift are generated for public managers.     

Changes in Union Membership Over Time: A Panel Analysis for West Germany

Abstract. Despite the apparent stability of the wage bargaining institutions in West Germany, aggregate union membership has been declining dramatically since the early 1990s. However, aggregate gross membership numbers do not distinguish between employment status and it is impossible to disaggregate these sufficiently. This paper uses four waves of the German Socio‐economic Panel in 1985, 1989, 1993, and 1998 to perform a panel analysis of net union membership among employees. We estimate a correlated random‐effects probit model suggested by Chamberlain (Handbook of Econometrics, Vol. II, Amsterdam: Elsevier Science, 1984) to take proper account of individual‐specific effects. Our results suggest that at the individual level the propensity to be a union member has not changed considerably over time. Thus, the aggregate decline in membership is due to composition effects. We also use the estimates to predict net union density at the industry level based on the IAB employment subsample for the time period 1985–97.     

争取食品权的国际人权

在人权中具体讨论人类有关食品的权利有利于促进了人权理论在学术界的发展(Craven,1995年,第110-114页)。对此,本篇论文首先介绍了有关人权法学理论的一般发展状况,并在此基础上重点强调了食品权利的发展以及两者之间的相互作用。此外,人权发展不仅体现出国际特色、国家特色,也因为欧盟这些区域组织的作用而颇具区域特色,为此本文也论述了欧盟对于人权和食品权的落实和保障情况。     

Comparability of special distributions

In the note comparability criteria are stated for distributions belonging to the Weibull, Gamma and Lognormal class. This results complete the corresponding results from the monograph by Stoyan. As an example an upper bound is stated for the mean waiting time in a queueing system Gamma/Gamma/s.     

Für Einen Moderaten Relativismus in der Wissenschaftssoziologie

The new sociology of science makes the relativist claim that social factors influence the generation and evaluation even of valid scientific knowledge, and mainly for its relativism it is sharply criticized by philosophers. The central objections of the critics concern the philosophical presuppositions and consequences of relativism. It is thus objected, on the one hand, that the relativism of the sociology of science is based on wrong philosophical assumptions about science; and, on the other hand, that the reflexivity of this relativism leads to unresolvable problems. The article provides a critical examination of the arguments given for these objections, especially of Popper’s rejection of relativism. A differentiation of two forms of relativism is proposed, and it is argued that the objections raised against relativism in general are justified for only one variety of relativism. While extreme relativism, holding that the evaluation of scientific knowledge is solely dependent on social factors, is indeed untenable, moderate relativism, holding that social factors are co-determinants of evaluation, has plausible epistemological presuppositions and allows the reflexive turn of relativism. Since moderate relativism is coherent with the research programme of the new sociology of science and the philosophical point of view, sociology of science should opt for this form of relativism.     

Rehabilitation Initiatives by Disability Self-help Groups: A Comparative Study

As part of its programme of activities for the triennium 1996-98, the ISSA proposed that a comparative country study be conducted on the social relevance of self-help groups and their integration into the rehabilitation process.A pilot study was conducted to assess the situation in five European countries at comparable stages of social development. Increasingly, since the Second World War, people with a chronic illness or a disability in these countries have joined together in self-help groups and organizations in order to overcome their condition together and work for better integration into society. The situation at present is that the self-help movement is no longer seen as an alternative to the regular social security system, as it used to be: instead, both the self-help groups and organizations and the institutions and facilities responsible for rehabilitation are seeking an increase in cooperation.     

Decentralization of contracts with interim side-contracting

This article gives a new explanation for the phenomenon of subcontracting. A model in which a principal contracts two agents who work in a sequence on a project, have soft information and can collude is considered. Side-contracts between agents can be signed at any stage of the game. It is shown that in this setting both a decentralized contracting structure, in which contracting of the agents at the initial production stage is delegated to the agent at the final production stage, and a centralized structure, in which the principal directly contracts both agents, can be superior for the principal. The article derives the conditions under which this holds. The results give an explanation for recently observed tendencies in public procurement of design and construction activities.     

Recruitment and Retention of Referees in Nonprofit Sport Organizations: The Trickle-Down Effect of Role Models

The recruitment and retention of voluntary referees is challenging for nonprofit sport organizations. This study examines the trickle-down effect of role models on the retention of already active referees and the recruitment of new referees in German football (soccer). Secondary panel data on the number of referees and role models (i.e., referees promoted to the status of a Bundesliga or FIFA referee) were collected for the 21 regional football associations. The regression results show that the presence of role models has a statistically significant and positive effect on the number of existing referees. The number of new referees is positively affected by referees who were promoted to the status of a first Bundesliga referee, but not by those promoted to the status of a FIFA referee. The findings suggest that nonprofit sport organizations should capitalize on the effect of role models to a greater extent.