Editorial

Ohne Zusammenfassung

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Editorial

     

Explaining Poverty: On the Structural Constraints of Income Mobility

Social Indicators Research -     

Policy Theories in Hard Times? Assessing the Explanatory Power of Policy Theories in the Context of Crisis

Can the behavior of political actors in business-as-usual conditions be analyzed with the same theoretical framework as decision-making in situations characterized by uncertainty, ambiguity, complexity and urgency? After comparing major existing approaches and evaluating their explanatory logic under crisis circumstances, the present article develops a theoretical framework which explicitly accounts for the crisis characteristics at two stages of the policy making process, agenda-setting and decision-making. The bearing of policy-entrepreneurs, international networks, institutions and partisanship on policy outcomes critically depends on the specific workings on these levels in crisis-mode. These expectations are probed in an empirical re-evaluation of the 2011 Spanish pension reform.

     

Einflussfaktoren der Pr��fungshonorare �C Anmerkungen zu den Beitr?gen ?Quasirentenmodell und Honorare f��r Abschlusspr��fungen in Deutschland �C eine empirische Analyse�� und ?Pr��fungshonorare in Deutschland �C Determinanten und Implikationen��

Bigus and Zimmermann and Köhler et al. investigate various determinants of audit fees of companies that are listed on German stock exchanges using multiple linear regression analysis. While Bigus and Zimmermann identify not significant higher audit fees for initial audit engagements than for continuing audit engagements, Köhler et al. detect significant lower audit fees for initial audit engagements than for continuing audit engagements. Although the authors of both studies only investigate the fees for the audit of the German entities of the respective groups of companies, they use determinants from the prior audit fee literature that relate to the audit of the worldwide entities that are included in the groups of companies. In addition to this mismatch of the geographic scope of the variables, the authors use determinants whose influence on audit fees is not explained by theories, that have been rarely used in prior studies, or that have previously been associated with inconsistent results, and that should have been critically questioned. Given the weaknesses of the methodologies used in both studies, the gain in knowledge from their results is questionable.     

Some Properties of the Hazard Function of the Two-Mutation Clonal Expansion Model

We discuss the hazard function of the two-mutation clonal expansion model with time-dependent parameters, with particular emphasis on identifiability of the parameters. We explicitly construct identifiable parameter combinations, and illustrate the properties of the hazard function under perturbations of the underlying biological parameters.