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.     

Modeling Lung Carcinogenesis in Radon‐Exposed Miner Cohorts: Accounting for Missing Information on Smoking

Epidemiological miner cohort data used to estimate lung cancer risks related to occupational radon exposure often lack cohort‐wide information on exposure to tobacco smoke, a potential confounder and important effect modifier. We have developed a method to project data on smoking habits from a case‐control study onto an entire cohort by means of a Monte Carlo resampling technique. As a proof of principle, this method is tested on a subcohort of 35,084 former uranium miners employed at the WISMUT company (Germany), with 461 lung cancer deaths in the follow‐up period 1955–1998. After applying the proposed imputation technique, a biologically‐based carcinogenesis model is employed to analyze the cohort's lung cancer mortality data. A sensitivity analysis based on a set of 200 independent projections with subsequent model analyses yields narrow distributions of the free model parameters, indicating that parameter values are relatively stable and independent of individual projections. This technique thus offers a possibility to account for unknown smoking habits, enabling us to unravel risks related to radon, to smoking, and to the combination of both.     

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.     

Transformational leadership climate: Performance linkages, mechanisms, and boundary conditions at the organizational level

Transformational leadership (TFL) climate describes the degree to which leaders throughout an organization engage in TFL behaviors. In this study, we investigate performance linkages, mechanisms, and boundary conditions of TFL climate at the organizational level of analysis. In a sample of 158 independent organizations, 18,094 employees provided data on TFL climate, positive affective climate, trust climate, and employees' task performance behavior and organizational citizenship behavior. In addition, human resource managers rated overall employee productivity. Study results yielded a pattern of moderated mediation for overall employee productivity and employees' aggregate task performance behavior, in that an organization's TFL climate was indirectly (through positive affective climate) related with these outcome variables under conditions of high trust climate, but not under conditions of low trust climate. Further, we found an organization's TFL climate to indirectly relate with employees' aggregate organizational citizenship behavior through positive affective climate, largely independent of the level of trust climate.     

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。     

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.     

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.