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1.
In this paper, the task of determining expected values of sample moments, where the sample members have been selected based on noisy information, is considered. This task is a recurring problem in the theory of evolution strategies. Exact expressions for expected values of sums of products of concomitants of selected order statistics are derived. Then, using Edgeworth and Cornish-Fisher approximations, explicit results that depend on coefficients that can be determined numerically are obtained. While the results are exact only for normal populations, it is shown experimentally that including skewness and kurtosis in the calculations can yield greatly improved results for other distributions. 相似文献
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3.
Dirk vom Lehn 《英国管理杂志》2019,30(1):188-202
This paper introduces phenomenology‐based ethnography as a novel ethnographic approach for research in management studies and organizational analysis and describes three methods that have been developed from this approach: life‐world analytical ethnography, focused ethnography and go‐along ethnography. Phenomenology‐based ethnography has emerged from developments in sociology that draw on ‘social phenomenology’ developed by Alfred Schütz. These developments involve the use of phenomenology‐based ethnographic methods that shift the focus of research onto participants’ subjective experiences of the field further than has been required by other ethnographic approaches. This paper uses a set of dimensions that allow a comparison of these phenomenology‐based methods’ aims, techniques of data collection and analysis, and required effort. These three methods are then compared with current ethnographic methods used in organizational research and management studies. The paper concludes with a discussion that explores and addresses the critique of how phenomenology‐based ethnography conceives the relationship between the researcher and the research subject. 相似文献
4.
Dirk Kiesewetter Tobias Steigenberger Matthias Stier 《Zeitschrift für Betriebswirtschaft》2018,88(9):1029-1060
The European Commission has been supporting a transition from a system of separate accounting to formula apportionment. After its 2011 draft directive was rejected by the Council, the Commission presented two new draft directives in October 2016, one stipulating rules for a common tax base and another the terms for consolidation and apportionment. The aspired system of unitary taxation is considered more resistant to profit shifting and assumed to reduce compliance costs. However, there are also doubts about the extent, to which such a system will eradicate tax-planning activities of MNEs. Other concerns have arisen about the practical issue of enforcing uniform rules for asset valuation throughout the member states. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine to what extent formula apportionment mitigates the efficiency of typical profit-shifting strategies. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. We also take into account a possible leeway for inconsistent valuation. Our results show that instead of eliminating tax planning strategies, the proposed system might simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites for new forms of tax planning. It is therefore essential to give credit to these new kinds of tax incentives when implementing a system of unitary taxation. 相似文献
5.
Erzsi Meerstra-de Haan Tialda Haartsen Sabine Meier Dirk Strijker 《Rural sociology》2020,85(1):213-234
Against the backdrop of depopulation and the shift toward Big Society, citizens' initiatives in rural areas are believed to be able to mitigate the decline of service provision in rural regions. Consequently, this mitigation requires the continuity of such initiatives. However, so far, we lack an initiators' perspective on the relevance of this continuity and the factors influencing it. From a theoretical standpoint, continuity of citizens' initiatives can be understood at three levels: the participant, group, and initiative levels. Based on empirical data obtained from 157 questionnaires distributed to a variety of initiatives, and using regression analysis, the focus of this paper is twofold. First, how and at which level the initiators understand continuity of an initiative is considered. Second, factors influencing the expected continuity of an initiative are researched. The results reveal that continuity differs from merely being successful and is influenced by other factors as well. Furthermore, continuity on the initiative level—the realization of a certain goal—is most prominent in analyzing expected continuity. In conclusion, we explore the roles that citizens' initiatives can be expected to play in service provision and which levels of continuity align with these expectations. 相似文献
6.
Nicole Tieben Paul M. de Graaf Nan Dirk de Graaf 《Research in social stratification and mobility》2010
Recent developments in educational transitions research suggest a decomposition of qualitative dimensions within educational levels that are (nearly) universal. However, research on long-term trends of social stratification in the structurally tracked educational system of the Netherlands has not been published previously. In the Netherlands, the secondary educational level is divided into four hierarchical tracks which each lead to different options for subsequent educational decisions. A rapid increase of participation in the higher tracks over time however, may have changed the background-specific distribution of early track placement. This paper improves upon previous research on educational inequality by incorporating a long-term perspective into tracking research. The secondary level of the Dutch educational system is decomposed into its four tracks, using a time frame that covers cohorts that entered secondary education between 1946 and 1998. The application of multinomial logit regressions reveals that the choice of a secondary track is strongly depending on social background features, measured as education of the parents and occupational status of the father. We found linear downward trends of effects for fathers’ occupation in the intermediate tracks for the cohorts that entered secondary education between WWII and the 90s. The effects of parental education also decrease after WWII, but the trend is curvilinear and not enduring. Unexpectedly, the effects almost reach their previous level in the youngest cohort. Our results furthermore suggest that a controversial reform of the educational system in 1968 neither triggered nor accelerated equalization of secondary education, although it resulted in a growth of participation in senior general education (HAVO). 相似文献
7.
Nicola Cantore Dirk Willem te Velde Leo Peskett 《Development policy review : the journal of the Overseas Development Institute》2014,32(3):313-326
By using the integrated assessment model RICE this article carries out a scenario analysis with different assumptions about international negotiations on climate change, in particular hypothesising about reduction in targets for greenhouse gas emissions, technology transfers and financial transfer programmes. It finds that, in terms of growth, developing countries and in particular sub‐Saharan Africa will benefit from agreements that reduce the level of pollution and promote technological diffusion. Moreover, when developed countries are subject to emissions limits and poor regions have no such commitments, financial transfers from rich to developing countries for adaptation and mitigation enhance pro‐poor growth and help the effectiveness of poor countries in reducing emissions. 相似文献
8.
Dirk Willenbockel 《Journal of population economics》2008,21(3):609-622
The article reconsiders the implications of the choice of pure social time preference for intergenerational equity in the
presence of a time-consistent utilitarian social welfare criterion. The analytic framework is a setting with overlapping generations,
lifetime uncertainty, population growth and technical progress. The analysis identifies upper and lower bounds for the feasible
range of social discount rates and draws a corresponding distinction between “gerontocratic” and “Stalinist” optimal plans.
The paper corrects a number of inaccurate propositions in a related earlier contribution by Marini and Scaramozzino (2000) to this journal.
相似文献
Dirk WillenbockelEmail: |
9.
Dirk Gebhardt 《Journal of ethnic and migration studies》2016,42(5):742-758
The idea that cities enjoy a certain degree of autonomy from the state when it comes to shaping immigrant integration policy has been repeatedly highlighted by research and promoted by good governance discourses. However, the emergence of state-led civic integration programmes (CIP) across Europe would seem to jar with this movement. This is the contradiction that this article explores. CIP mobilise significant resources and streamline immigrant integration through language courses, the provision of information about the host society and vocational orientation. Drawing on policy documents and interviews with local policy-makers on the CIP in the Netherlands, Germany and Sweden, this article demonstrates how they reduce the role cities have in immigrant integration; and how they transform integration policies—to varying degrees—from being developed in relationship to locally emerging needs to being charged with state sovereignty. These findings challenge the idea that there is an increasingly local approach to integration. They also raise concerns about the ambitions of CIP. Although presented as a means to make integration policies more efficient, their focus on control and coercion may in fact jeopardise their capacity to respond to concrete integration needs. 相似文献
10.
In the first two sections of the paper, some basic terminological distinctions regarding freedom of the will as a philosophical problem are expounded and discussed. On this basis, the third section focuses on the examination of two neurophysiological experiments (one by Benjamin Libet and one by William Grey Walter), which in recent times are often interpreted as providing an empirical vindication of determinism and, accordingly, a refutation of positions maintaining freedom of the will. It will be argued that both experiments fall short in this respect, and that in general—for methodical reasons—the prospects of ever deciding the dispute about freedom of the will through empirical research are rather poor.
相似文献
Zusammenfassung In den ersten beiden Teilen dieses Beitrags werden einige grundlegende terminologische Unterscheidungen bezüglich Willensfreiheit als philosophisches Problem erläutert und diskutiert. Auf dieser Grundlage befasst sich der dritte Teil mit der Untersuchung zweier neurophysiologischer Experimente (eines von Benjamin Libet, das andere von William Grey Walter), die in jüngerer Zeit gern als empirische Bestätigung des Determinismus und damit als Widerlegung von Positionen interpretiert werden, die eine Freiheit des Willens behaupten. Wir argumentieren, dass beide Experimente in dieser Hinsicht mangelhaft sind und dass allgemein die Aussichten, den Disput über Willensfreiheit durch empirische Forschung zu lösen, aus methodischen Gründen eher gering sind.
Résumé Les deux premières sections de larticle exposent et discutent certaines distinctions terminologiques concernant le « libre arbitre » en tant que problème philosophique. Sur cette base, la troisième section se concentre sur lexamen de deux expériences neurophysiologiques (lune par Benjamin Libet et lautre par William Grey Walter), souvent interprétées ces derniers temps comme fournissant une justification au déterminisme et, par conséquent, une réfutation des positions affirmant la liberté de la volonté. Largumentation fait ressortir que les deux expériences ne parviennent pas à leur but à cet égard et que de façon générale, pour des raisons méthodologiques, les perspectives de trancher la question du libre arbitre par la recherche empirique sont plutôt mauvaises.
Dirk HartmannEmail: Phone: +49-201-1834631 |