Auditing,consulting, and audit market concentration

In its recently published Green Paper, the European Commission (Audit policy: lessons from the crisis. Brussels, 2010) discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market. The Commission primarily focuses on increasing auditor independence and on reducing the high level of audit market concentration. Based on a model in the tradition of the circular market matching models introduced by Salop (Bell J Econ 10(1):141–156, 1979), we show that prohibiting non-audit services as a measure intended to improve auditor independence can have counter-productive secondary effects on audit market concentration. In fact, our model demonstrates that incentives for independence and the structure of the audit market are simultaneously determined. Because market shares are endogenous in our model, it is not even clear that prohibiting non-audit services indeed increases an auditor’s incentive to remain independent.     

Gender Differences in Lifelong Learning: An Empirical Analysis of the Impact of Marriage and Children

We use recent advances in the statistical analysis of Oaxaca–Blinder decompositions for non‐linear models to analyse the contribution of individual variables to total gender differences in training participation and duration. Results suggest that effects stemming from the intra‐household division of labour contribute significantly to gender differences, but that segregation of the labour market as well as differences in the access to training by tenure, age, occupation, profession and sectors are more important.     

Work and mental disorders in a German national representative sample

Abstract

Most previous studies concerning the associations between work and mental ill-health have used dimensional self-report questionnaires for mental health problems (e.g., depressive symptoms). This study contributes to occupational health research by providing standardized clinical diagnoses based on DSM-IV criteria. A total of 2329 employees (age 18–65 years) took part in a structured, computer-assisted clinical interview (DIA-X/M-CIDI). Further, they specified whether their job was characterized by physical workload, overtime, or stress, and evaluated whether they feel impaired by each job characteristic. Results show that substance abuse/dependence (including nicotine dependence) was the highest prevalent mental disorder in German employees (12 month prevalence: 14.4%; only alcohol and illicit substance abuse/dependence: 4.9%) followed by anxiety (12.0%) somatoform (9.7%), and affective (9.3%) disorders. Sequential logistic regression analyses showed significant associations between the presence of stress at work and affective and somatoform disorders. Furthermore, feeling impaired by stress at work was strongly associated with anxiety, affective, somatoform disorders, and substance abuse/dependence. Beside work, personal characteristics, primarily gender, were associated with mental disorders in employees. However, except for affective disorders, gender did not modify the association between job characteristics and mental disorders. Taken together, results corroborate the necessity of considering mental disorders at work. Further studies to define the relation between work and mental disorders in employees are strongly recommended and should include objective analyses of job characteristics.     

The shadow of the past: how experience affects behavior in an iterated prisoner’s dilemma experiment

We study the development of cooperation in a repeated prisoner’s dilemma experiment with teams as players, unknown length and unknown continuation probability as it could happen between traders regularly. To characterize real-world frictions our players are rematched with a new team twice. In such a situation—often found outside the laboratory—agents can get an idea on the likely duration of future interactions by relying on prior experience. Our main finding is that participants apparently transform the infinite-horizon situation into a finite-horizon situation. Not only do we observe decay in cooperation but also unraveling towards the end of a matching. We found a pronounced restart effect of cooperation that induces a steady rise in average cooperation over matchings. Such an effect is not observed after the unexpected continuation of the third match. Stable cooperation paths of considerable length are induced when both players start the matching with joint cooperative moves. We can draw some interesting conclusions from the behavior of the partners for commercial market situations.     

Scenario-Based Risk Assessment of Multi-Use Chemicals: Application to Solvents

The risk through chemical exposure is commonly characterized by ratios of exposure concentrations and effect levels (risk quotients). For chemicals with many different applications such as solvents, however, in addition to the risk quotients of different exposure situations it is useful to determine the corresponding numbers of exposed individuals, that is, not only the magnitude but also the extent of the risk. To this end, the Scenario-Based Risk Assessment (SceBRA) method has been developed that makes use of a large set of scenarios, each of which describes a typical situation regarding handling a solvent or solvent-containing product. The scenarios cover the life-cycle steps of production, distribution, and use of solvents. For each scenario, SceBRA provides the risk quotient, r, and the number of exposed individuals, N. This study investigated seven solvents that are used in large amounts in Switzerland. For each solvent, characteristic distributions of r and N values were calculated, making it possible to compare different solvents with respect to their risk profile. Graphical representations of the r, N data provide an informative way for analyzing and communicating the results of SceBRA.     

Zur Gestaltung des Verhältnisses von Erwerbsarbeit und Privatleben in den ‚Creative Industries‘

The “creative industries” are considered to be a model of the future world of work and “pioneers” of new forms of earning and new forms of “work and life”. On the basis of an empirical study of the creative industries sub-sector (architecture, advertising, design, film, IT services and multimedia etc.), the contribution is concerned with the effects of changed demands of employment on the relationship between work and life. The focus is on the temporal de-limitation of employment conditions in the form of flexibilisation of the place and length of working hours as well as on the spatial de-limitation in the form of changing places of work and increasing demands for mobility. We raise the question of whether workers in this field are just coping with the changes in work or whether they are developing their own, active strategies to redefine the boundaries of work and to find a new work-life balance.     

How can multimodality be used to design usable interfaces in IPS2 for older employees?

Main objective of the recently started collaborative research project SFB/TR29 B4 is to provide cross-generational assistance to human operators working in industrial product-service systems (IPS(2)). By combining the ideas of action-specificity and multimodality a more immediate and purposeful reaction towards warnings is assumed. For this purpose, an action-specific warning system in form of a glove has been developed. It provides either visual, auditory or haptic feedback or a combination of all modalities. In a first study this prototype was compared with a conventional warning system, where multimodal devices were directly mounted to the machine. The test scenario used in this study is the 'changing of a spindle' on a replica of a micro milling machine. It was conducted with 42 participants. The experimental design is a within-design in terms of the two warning systems and a between-design concerning the three modalities and its combinations. Results of the two-way ANOVA with repeated measures on both factors 'system' and 'modality' show a significant main effect for the 'modality' and a significant interaction effect between both factors. Especially the haptic warnings on the action-specific glove were described as "that kind of warning, which evokes the fastest response".     

Accounting for equality: Gender budgeting and moderate feminism

This article sheds light on the relationship between quantification and calculative practices of accounting and moderate feminism. Drawing on a case of gender budgeting in Austria and the literature on social studies of accounting, I show how gender equality initiatives are translated into practice and come to codify the governance of gender relations through calculative practices that further the logic of neoliberal governmentality, rather than fundamentally challenging it. As such, this article provides an account of one site of the neoliberal recuperation of feminist critique through technologies of quantification and accountability.     

A catalogue of designs for partial profiles in paired comparison experiments with three groups of factors

A common strategy for avoiding information overload in multi-factor paired comparison experiments is to employ pairs of options which have different levels for only some of the factors in a study. For the practically important case where the factors fall into three groups such that all factors within a group have the same number of levels and where one is only interested in estimating the main effects, a comprehensive catalogue of D-optimal approximate designs is presented. These optimal designs use at most three different types of pairs and have a block diagonal information matrix.     

Culturally Relevant Psychotherapy for Perinatal Depression in Low-Income Ob/Gyn Patients

To minimize barriers to care, ameliorate antenatal depression, and prevent postpartum depression in low-income women, we propose that a culturally relevant version of brief interpersonal psychotherapy (IPT-B) may be an effective approach. IPT-B is a modified form of Interpersonal Psychotherapy (IPT), an efficacious treatment for depression that we have altered to address the needs of women who have difficulty adhering to longer courses of psychotherapy. Culturally relevant additions to IPT-B include (1) a pre-treatment engagement strategy consisting of an ethnographic interview accompanied by psychoeducation to engage women in treatment; (2) convenient delivery of IPT-B in a public care Ob/Gyn clinic where the women receive prenatal services; (3) flexible scheduling of treatment sessions at the clinic or on the phone; and 4) facilitation of access to social services.