Abschlussprüferhaftung bei unpräzisen Sorgfaltsstandards und Ambiguitätsaversion

The Ellsberg-paradox suggests that individuals are subject to ambiguity aversion. When the standard of due care is not precisely defined, the context of auditor’s liability can be considered as an ambiguity situation. The paper shows that compared to an Expected Utility framework an ambiguity-averse auditor will exert less care with low damage payments but higher care with high damage payments. Hence, it might be advisable to put a liability cap. With strict liability there is no ambiguity situation and thus, there are no distortions from ambiguity aversion.     

《聊斋志异》百年英译(1842-1946)的历时性描述研究

根据描述翻译学理论,从历时性角度出发,将其分为肇始期、高潮期与平稳发展期三个阶段,全面客观地描述1842-1946年间《聊斋志异》的各种英译版本的发表或出版情况、译者身份、翻译载体、翻译策略等等详情,以期对《聊斋志异》百年英译历程形成更深的理解和更为准确的定位。     

Das 360-Grad-Feedback zur Unterstützung der Kompetenzerweiterung von Führungskräften

Zusammenfassung:  Der Beitrag beschreibt die Einbettung des 360-Grad-Feedbacks in ein Programm der Führungskr?fteentwicklung. 360-Grad-Feedback ist eine Voraussetzung für die systematische Kompetenzentwicklung der Führungskr?fte eines Unternehmens. Darüber hinaus k?nnen die Entwicklungs- und Lernm?glichkeiten, die ein individuelles Coaching bietet, durch ein vorheriges 360-Grad-Feedback optimiert werden. Die bei ThyssenKrupp Services mit dem F?rderprogramm „best-for-best“ gesammelten Erfahrungen zeigen deutlich, dass die Kombination von einem 360-Grad-Feedback mit gezielten Coaching-Angeboten ein echtes Erfolgsmodell darstellt.

略论软实力发展视阈下的区域形象塑造

区域形象是一种无形资产和战略资源,是区域“软实力”的重要组成部分。塑造良好的区域形象有利于促进区域经济发展,有利于加强区域对外交流与合作,有利于区域内其它资源优势的发挥,有利于优化区域社会环境,提高区域社会整体文明程度和区域综合竞争力。因此,塑造良好的区域形象,直接关系到区域的长远发展。在区域现代化建设过程中,必须高度重视区域良好形象的塑造,要以区域综合实力的不断发展,为区域形象塑造提供有力支撑,要有一个系统的塑造区域形象的实施战略,同时要重视不断提升区域公众的文明素质和形象意识。     

实物·实事·通考——由王国维商周礼制研究看民国学者对传统考据的科学化推进

王国维的商周礼制文化研究,包含基于实物材料的器物文字考据,基于实事的礼仪制度考据,基于制度变革的文化通考,在考据中加入现代科学元素,有力推动了礼学考据的科学化,实际破除了三代王统道统的经学观念,促使礼学考据向实证礼学、传统经史之学向现代史学转型。     

Autorität? Führung? Macht?

The topic of education and learning currently being debated with much fervor in the public arena reflects the process of change within postmodern society and its impact on the development of children and adolescents. This discussion grapples with the issue of the authority of parents and teachers as well as their role in the context of family and school. The task of trying out new roles and agreeing on them is of pre-eminent importance, since traditional role models are no longer tenable. In doing so, the relation between hierarchy and discourse is being established anew.     

Contingent Hybridity: The Cultural Politics of Tepoztl‡n's Anti-Golf Movement

In order to maintain some level of local control over both ideological and material resources, local social activists construct hybrid cultures that reflect their simultaneous insertion into local, national, and global cultural discourses. Theirs is a contingent hybridity in that it reflects the specificities of their experience as well as the conscious attempts to resist the homogenizing tendencies of global discourses while not isolating themselves from those discourses. This article analyzes the conflict in the town of Tepoztl?n, Morelos, Mexico, over the construction of a golf course and the ensuing movement against the project. While emphasizing local practices and making use of local communicative networks, movement leaders were also quite adept at moving between the cultural realities of Tepoztl?n and their own experiences outside of the town in order to forge alliances with transnational organizations. As a result, many Tepoztecos now make use of such labels as "environmentalist," but do so within the embedded social and cultural structures of their community.     

When Feminists Don't Fit The Case of Pauline Hanson

The rise of the Far Right is a global phenomenon traditionally viewed as antithetical to feminism. However, in Australia from 1996–2001 Far Right politics was dominated by a woman, Pauline Hanson, thus calling into question the dynamics between organized feminism and the Far Right. A significant problem for Australian feminists trying to understand Hanson is that her ideology, activities and life-style are internally contradictory. This article draws on American analyses of similar women and examines the contradictions in Hanson's political philosophy and activism with a view to challenging current Australian feminist analysis of this controversial political woman.     

Eskalierendes Commitment bei Gruppenentscheidungen: Begünstigende Faktoren und Maßnahmen zur Reduktion

Escalating commitment to a course of action that is failing or incurring great costs is at least as prevalent in group decision making as in individual decisions. The first experiment studies factors influencing escalating commitment in groups in the context of social identity and dissonance theory. 36 3-person-groups had to decide about further investigations into a risky urban development project. The amount of investigations as an indicator of escalating commitment depended as well on social identity (strong vs. weak) as on the responsibility for initiating the project (high vs. low). The second study investigated the effectiveness of two interventions aimed at reducing escalating commitment: introduction of an advocatus diaboli and pre-information about psychological insights into escalating commitment. Further, interaction processes correlating with escalation or reduction of commitment are studied.     

Die Anwendung von Introvision zur Verringerung der Belastung durch Tinnitus und Verbesserung der Hörfähigkeit

The following article describes the first empirical study of the effectiveness of Introvision as a pedagogical – psychological intervention for tinnitus. Introvision is based on the theory of subjective imperatives and the theory of mental introference. The intention was to ceace dysfunctional automatical selfregulation- strategies. Studies of the past have shown that dysfunctional selfregulation- strategies are a cause of increased subjective strain of tinnitus. The following pilot study, accomplished within a bigger project was conducted with 13 elder persons suffering from light to moderate tinnitus in a six-week-intervention with Introvision. Comparison to a control group without intervention showed a significant reduction of the tinnitus in the introvision group (STI, p ≤0.022). At the same time the audiometrically measured hearing ability of the Introvisiongroup increased significantly compared to the controlgroup (p≤0.001) while a decrease of the subjective loudness of the tinnitus could be only partially ascertained.