Teenage boys and girls in West Germany

In 1970 the Institute for Sex Research at the University of Hamburg conducted a study of 302 males and 300 females aged 16-17. By age 16, 92% of the boys and 50% of the girls had experienced masturbation, 35% of the boys and 30% of the girls had experienced coitus. In the year before the study, 50% of the girls had an orgasm often or always during coitus. Boys achieved 80% of their orgasms through masturbation, 6% through petting, and 14% through coitus. The girls achieve 1/3 of their orgasms through each of these patterns. 18% of the boys and 6% of the girls had had at least 1 homosexual experience. About 70% of the respondents used contraception regularly. 40% to 50% used oral contraceptives and 20%-30% used condoms. The attitudes towards premarital coitus have become more permissive in the last 10 years, but the majority are still in favor of love and fidelity, and are oriented towards marriage.     

Self-help housing in urban Colombia; alternatives for the production and distribution of building materials

Building materials account for a high percentage of the non-land cost of self-help housing. Few studies, however, have examined the use of building materials by self-help builders and the practicalities of producing and distributing the materials in an alternative manner. This paper discusses the nature of construction by self-help in the intermediate-sized Colombian city of Pereira, focusing in particular on the building materials used, and examines various attempts to reduce the cost of building-materials for self-help builders. It is concluded that projects which aim to introduce alternative building materials or retail outlets for self-help builders, need to consider the nature of construction by self-help and the operation of the building-materials market, if they are to have any chance of success.     

Informal shelter providers: Low income households sheltering the homeless

Despite the important role they play in preventing homelessness, those who shelter people who can not afford housing of their own have been neglected by researchers. This study examines the characteristics of these low income informal shelter providers. While informal shelter providers were similar to a comparison group of low income households that did not shelter others, there were also significant differences between the two groups. Informal shelter providers were more much more likely to live in single family dwellings, they were more likely to be long-term residents of the community, they were more likely to have experienced homelessness themselves, and they devoted a disproportionate share of their incomes to housing.     

The office of scientific integrity investigations: The importance of data analysis

Certified Public Accountants serve as independent auditors of financial statements. They perform information‐integrity testing for the economy and society, adding creditability to financial statements prepared by organizations’ management. Investors, creditors, and others rely on these financial statements and the audit report to make business decisions. Auditing work involves gathering evidence (research) and forming an opinion (reporting results) about the “fairness”; of financial statements according to regulatory, legal, and professional rules. As researchers, auditors are subject to a complex network of mechanisms to promote accountability in their work. These mechanisms exist at environmental, professional, and audit‐firm levels. They combine to influence the judgments of individual auditors.     

Soft Regionalism in Action: Examining Voluntary Regional Councils’ Structures,Processes and Programs

In the United States, the voluntary regional council is the dominant organizational form used by local, state and federal agencies to address regional issues. However, research addressing the details of their operations including their structures, processes and programs has been limited. This article reports on a survey of thirty of these regional councils that are located in large metropolitan areas. The findings indicate that these councils reflect a form of “soft regionalism.” Primarily, they facilitate, coordinate and energize, but they don’t have the more expansive capabilities of consolidations, regional governments and annexations.     

A decision support methodology for strategic planning in maritime transportation

This paper presents a decision support methodology for strategic planning in tramp and industrial shipping. The proposed methodology combines simulation and optimization, where a Monte Carlo simulation framework is built around an optimization-based decision support system for short-term routing and scheduling. The simulation proceeds by considering a series of short-term routing and scheduling problems using a rolling horizon principle where information is revealed as time goes by. The approach is flexible in the sense that it can easily be configured to provide decision support for a wide range of strategic planning problems, such as fleet size and mix problems, analysis of long-term contracts and contract terms. The methodology is tested on a real case for a major Norwegian shipping company. The methodology provided valuable decision support on important strategic planning problems for the shipping company.     

Prüfungshonorare in Deutschland – Determinanten und Implikationen

The audit fees available since 2005 as a consequence of the Bilanzrechtsreformgesetz (commercial code reform act) show an extremely high supplier concentration on the German audit market of publicly listed companies. This justifies the assumption of audit fees above perfect market equilibrium prices. However, the complete collection and multivariate regression analysis of all relevant audit fee and client data document a 24 % decrease in audit fees in 2005 and an average 15 % decrease in the two subsequent years due to auditor changes. This can be interpreted as an indicator for price competition. In addition, the audit fee data shows that the audit fee decreases are only partially compensated by subsequent increases. As a consequence, there is no evidence for lowballing at present. Further time series are necessary to show if the current trend is sustainable.