Modernisierung und Demokratisierung

Most social scientists agree that democracy is essentially a product of modernity: As soon as a society follows the path of modernization, especially by implementing economic reforms, a democratic transition seems inevitable. As the complexity of society increases, the demands on the governmental performance of the state rise. Accordingly, authoritarian developmental regimes will be replaced in the long term by liberal democracies. But the causes and mechanisms between modernization and democratization are still unclear. While most studies are based on functionalist concepts, this article explores the subject from a constitution theoretical perspective. The argument is developed in four steps: In the first step, I will discuss the contributions of Parsons and Luhmann to the explanation of democratization processes. In the second step, I will give an overview of recent non-functionalist concepts for the analysis of differentiation processes. In the third step, these concepts are used in order to investigate the relation between modernization and democratization on the case of South Korea (1979–1987). This empirical study focuses on structures of inequality in the social subsystems, the carriers and motives of pro-democratic protests, and finally the temporal patterns of interaction between the South Korean democratization movement and the authoritarian regime. In the fourth step, the explanatory potential of non-functional differentiation theories for the analysis of democratization processes will be discussed.     

Verlustnutzung von Kapitalgesellschaften bei Umwandlungen – Eine ökonomische Vorteilhaftigkeitsanalyse

This paper investigates the potential utilization of tax loss carry-forwards in case of reorganizations of corporations from an economic point of view. Thereby, we analyze the tax impacts of indirect utilizations of tax loss carry-forwards by means of increasing assets’ book values as well as the tax impacts of the minimum taxation. The paper illustrates that the implementation of minimum taxation on transfer gains – which is reasonable at first glance – results in the following effects: Contrary to assumptions made in literature, the consequence of the regulation is that no reorganization can be utilized in order to avoid minimum taxation of current earnings in a profitable way. Surprisingly, for reorganizations due to other intentions it may be economically reasonable to let tax loss carry-forwards lapse at least partially. From an economic viewpoint this is in breach of the objective net principle.     

Capacity constraints and the dynamics of underwriting profits

The presence of an underwriting profit cycle in property/liability insurance has become a stylized fact. Models of this'underwriting cycle'imply that the insurance market is governed by two regimes, as capacity is constrained or not. We apply the smooth transition regression model to insurance industry data for 1934–1993 to test for a regime shift. We find a rapid shift between two distinct regimes with different dynamics. When capacity is not restricted, we find no evidence of a cycle. The cycle is present in periods when capacity is restricted, immediately following World War II and after 1968. The underwriting cycle appears to be a recent phenomenon.     

Die Organisation kollektiver Aktionen durch Beeinflussung der individuellen Teilnahmeentscheidung

Computer simulations allow a more optimal organization of collective action. For this purpose, the present study followed an actor-centered approach, in which the actor’s decision to participate in collective action is modeled on the basis of an expansion of the Theory of Planned Behavior. The variables used in the model of the individual’s decision to participate in a collective action are attitude, return, subjective social norm, and perceived behavior control with regard to participation. With these four variables, various social scientific theories are integrated (Elaboration Likelihood Model, Theory of Planned Behavior, Rational Choice Theory). These theories allow a conceptualization of interactions among individuals, and the effect of the active people, who seek to recruit others to participate in a collective action, can be studied. Simulations of a population of 10,000 individuals reveal the influence of the following factors on the effectiveness of collective action campaigns: different forms of recruitment by activators, the amount of contributions to the collective good of the participants, the size of the collective good, and the resources available to activators (training in persuasion methods, possibility to reward participants). Finally, simulation results are summarized in the form of recommendations for implementation when organizing collective action.     

Effects of distortion of spatial and temporal resolution of video stimuli on emotion attributions

Whether recognition of emotion from facial expression is affected by distortions of pictorial quality has rarely been tested, with the exception of the influence of picture size on emotion recognition. On the other hand, this question is important for (low-cost) tele-communication and tele-conferencing. Here an attempt is made to study whether emotion recognition from facial expression is impaired when video stimuli are distorted both with respect to spatial (pixel) resolution and with respect to temporal resolution (refreshment rate).N=56 stimuli, in which professional actors encoded 14 different emotions, were presented to groups of judges (N=10 in each condition) in six different distortion conditions. Furthermore, judges were confronted with a control condition, presenting the non-distorted stimuli. Channel of information (close-up of the face versus full body recording) was in addition manipulated. Results indicate (besides main effects for type of emotion encoded and for channel) that emotion recognition is impaired by reductions of both spatial resolution and temporal resolution, but that even very low spatial and temporal resolutions result in recognition rates which are still considerably above chance expectation. Results are discussed with respect to the importance of facial expression and body movement in communicating emotions, and with respect to applied aspects concerning tele-communication.