Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

Realistic Free-Spins Features Increase Preference for Slot Machines

Despite increasing research into how the structural characteristics of slot machines influence gambling behaviour there have been no experimental investigations into the effect of free-spins bonus features—a structural characteristic that is commonly central to the design of slot machines. This series of three experiments investigated the free-spins feature using slot machine simulations to determine whether participants allocate more wagers to a machine with free spins, and, which components of free-spins features drive this preference. In each experiment, participants were exposed to two computer-simulated slot machines—one with a free-spins feature or similar bonus feature and one without. Participants then completed a testing phase where they could freely switch between the two machines. In Experiment 1, participants did not prefer the machine with a simple free-spins feature. In Experiment 2 the free-spins feature incorporated additional elements such as sounds, animations, and an increased win frequency; participants preferred to gamble on this machine. The Experiment 3 “bonus feature” machine resembled the free spins machine in Experiment 2 except spins were not free; participants showed a clear preference for this machine also. These findings indicate that (1) free-spins features have a major influence over machine choice and (2) the “freeness” of the free-spins bonus features is not an important driver of preference, contrary to self-report and interview research with gamblers.     

Environmental and Behavioral Circumstances and Consequences of Falls in a Senior Living Development

This article investigated the role of environmental and behavioral factors surrounding fall incidents in a senior living community. Using a mixed-methods approach, this research included both a retrospective analysis of fall reports and resident interviews. The quantitative analysis showed falls in the bedroom and bathroom were more likely to happen between 12 am and 8 am. Falls in the bathroom were more likely to result in severe injuries compared to falls in other rooms. The qualitative analysis identified three types of fall-related activity (transfer, ambulation, standing) and five behavioral factors surrounding fall incidents (transferring, slipping, misjudged behavior, tripping, health issue).     

Public Multichannel Management – an Integrated Framework of Off- and Online Multichannel Government Services

Government institutions have introduced multichannel environments over time following trends and technological innovations. These public multichannel environments often neglect specific channel characteristics and potentials and thus miss the opportunity to make full use of a strategic channel integration and combination with a focus on customer value creation. This study offers a systematic approach to establish an integrated public multichannel system not only taking into account user preferences, habits and their environment, but also the respective channel issuer and the characteristics of channels and public interfaces. Against this background, the study presents a systematic approach to expand services and channels according to their capacities, and provides academics and practitioners with a framework on public multichannel strategies.     

Discovering hidden statistical issues through individual-level models in ecological studies

ABSTRACT

In ecological studies, individual inference is made based on results from ecological models. Interpretation of the results requires caution since ecological analysis on group level may not hold in the individual level within the groups, leading to ecological fallacy. Using an ecological regression example for analyzing voting behaviors, we highlight that the explicit use of individual-level models is crucial in understanding the results of ecological studies. In particular, we clarify three relevant statistical issues for each individual-level models: assessment of the uncertainty of parameter estimates obtained from a wrong model, the use of shrinkage estimation method for simultaneous estimation of many parameters, and the necessity of sensitivity analysis rather than adhering to one seemingly most compelling assumption.     

洛必答法则使用技巧及注意事项浅析

洛必答法则是求解极限的一个非常重要的方法,一般教材的编写,只是着重例题类型的分类专门讨论,在技巧的讨论上着墨较少,文章则从洛必答法则使用技巧以及注意事项方面针对一些实例做出浅析.     

Building Health Insurance Literacy: Evidence from the Smart Choice Health Insurance™ Program

With the passage of the Patient Protection and Affordable Care Act (ACA) of 2010, the health insurance literacy of Americans became a critical issue. In response, a consumer education program was created and tested by university researchers and educators associated with Cooperative Extension. This article draws extensively on the emerging literature on health insurance literacy and on data from participants in the Smart Choice Health Insurance? program. The intent of the study was to understand socio-demographic and environmental variables that predict initial health insurance literacy and gains in health insurance literacy. A standardized instrument measuring health insurance literacy was used to collect the data. Multivariate analysis showed higher income consumers demonstrated greater initial health insurance literacy scores compared to middle income consumers, whereas younger, male and lower educated consumers reported lower initial health insurance literacy. After participating in the Smart Choice Health Insurance? program, consumers who made greater gains in their health insurance literacy tended to be female, higher income, and consumers residing in states that showed supportiveness of the ACA. The findings highlight the importance of considering sociodemographic characteristics in program design and delivery, as well as how contextual issues, such as the political environment, might impact the delivery of educational efforts. Findings from the analyses help inform ways to adapt and tailor educational opportunities that focus on health insurance literacy for a range of consumers.     

Ambiguity aversion in multi-armed bandit problems

In multi-armed bandit problems, information acquired from experimentation is valuable because it tells the agent whether to select a particular option again in the future. This article tests whether people undervalue this information because they are ambiguity averse, or have a distaste for uncertainty about the average quality of each alternative. It is shown that ambiguity averse agents have lower than optimal Gittins indexes, appearing to undervalue information from experimentation, but are willing to pay more than ambiguity neutral agents to learn the true mean of the payoff distribution, appearing to overvalue objectively given information. This prediction is tested with a laboratory experiment that elicits a Gittins index and a willingness to pay on six two-armed bandits. Consistent with the predictions of ambiguity aversion, the Gittins indexes are significantly lower than optimal and willingnesses to pay are significantly higher than optimal.