Die politisierte Sozialstruktur als mittelfristig stabile Basis einer deutschen Normalwahl

A normal vote is a hypothetical election result following exclusively from predispositions of voters towards political parties which result from long-term or middle-term influences. The influence of short-term factors like attractive candidates or issues from the recent campaign have to be eliminated within the abstract model. As an operationalization for German Bundestag elections for this purpose the average vote intentions of population groups are used which are part of the politicized German social structures such as catholics, especially when they attend church frequently, or employees (Arbeitnehmer) and union members who have formed enduring coalitions with a political party. This operationalization is compared with a model originally developed for the United States. According to this model, the long-term factor is measured by party identification. All Bundestag elections of the Kohl era are analyzed, for which the Politbarometer surveys of the Forschungsgruppe Wahlen, Mannheim, immediately before the Bundestag elections are used as a data basis. The vote intentions which can be derived from the politicized social structure are shown to be a stabile basis for a German normal vote so that it makes sense to compute normal vote results from 1983 to 1998.     

Editorial

Ohne Zusammenfassung     

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.     

The effects of state-dependent human behavior on the design of a serial line

Most research on line design assumes that human operators perform independently from the status of the line. Recent empirical evidence is contradictory. Humans are likely to change their working speed if they might otherwise cause idle time (Schultz et al., Manage Sci 44(12):1595–1607, 1998). This peculiarity of worker behavior is observed in a variety of settings but little is still known about optimal line design that accounts for this more realistic modeling of worker behavior. Therefore, we analyze work allocation in a serial line with limited buffer capacity and adaptive human behavior. An extensive simulation study reveals that optimal work allocation in state-dependent models is different from classical state-independent models. A bowl-shaped work allocation might be suboptimal and design guidelines are more complicated. Depending on the extent of human reactions, a bowl-shaped, balanced, or reversed-bowl work allocation can be preferable.     

Integrationspotenziale des Internets für türkische Jugendliche in Wien am Beispiel von Online-Spielen und digitalen Freundschaftsnetzwerken

Based on a cohort of young Austrians of Turkish descent, this paper links the debate on the integration of the second generation (or the lack thereof) with the controversial discourse about the potential usefulness and risks of new media and technologies, specifically the Internet. Various studies have concluded either that the new media and technologies are positive integrative aspects of the society or have devastating impacts on different groups. On the one hand, the Internet allows young people to discover new experiences and gain additional often unorthodox knowledge; on the other hand, observers have warned about the segregating effects of new technologies. A ?digital divide“ has been opened between privileged users and the underprivileged masses, according to these more cautious voices. This divide has caused social deprivation and disintegration amongst the most vulnerable groups, in particular, older people, economically insecure groups and immigrants. Thus, various media life-styles establish a continuum between a media and information elite on the one end and the entertainment under-class on the other. Semi structured interviews with young Turks in Vienna show the positive and negative effects of playing Online Role Playing Games on the Internet in opposition to so-called Social Network Sites such as Netlog.     

Integrating Analysis and Communication Skills into the Decision Science Curriculum*

The teaching of decision sciences presupposes that careful attention is directed toward improving students' critical thinking and analytical skills. This paper presents an approach to teaching quantitative methods classes that focuses on developing student skills in the areas of analytical and critical thinking through written and oral communication. The approach requires very little additional instructor preparation time and does not require the instructor to make major changes in either the content or organization of the course. While the instructor's investment is minimal, the benefits to the students appear to be substantial.     

Data Driven Modeling: An Application in Scheduling

This paper presents a data driven modeling (DDM) approach to certain types of optimization problems. DDM relinquishes control of the completed model to the user department rather than the operations research (OR) staff. The approach emphasizes development of models that are dependent on data maintained and understood by the users. The data base consists of coded user rules which describe when changes will occur in the problem structure and data which captures the generalization of the problem. Both the rules and data can be updated by user department personnel. These data drive a matrix generator controlled by the rules which uses the data base as input to generate the specific model formulation. This DDM system is designed by OR consultants or staff to allow independence of use along with low-cost and minimal-effort maintenance. The DDM approach is illustrated with an application to a real-world medical scheduling problem.     

In Algeria: Pierre Bourdieu's photographic fieldwork

Today Pierre Bourdieu is well known as one of the most important social scientists of the 20^th century. One of the outstanding qualities of his work has been his innovative combination of different methods and research strategies as well as his analytical skills in interpreting the obtained data (his 'sociological gaze'). In this paper, we attempt to retrace the development of an extraordinary way of doing social research and show the benefit of Bourdieu's visual sociology for his empirical fieldwork and sociological theory. The article particularly stresses the significance of his photographic archive, which has long been ignored within the appreciation of Bourdieu's work. Studying Bourdieu's photography gives access to his œuvre in several new ways: not only can we understand how Bourdieu became an unconventional sociologist practicing his craft in the midst of a colonial war. Bourdieu's visual anthropology also offers an insight into the status nascendi of Bourdieu's sociology in all its elementary forms and contents. Through his photography Boudieu demonstrated the concepts of ' habitat and habitus ', the material and symbolic living conditions of the Algerian population.     

Agreement and discrepancy between children,parents, and social workers on school‐based effort avoidance in child welfare services

A multiperspective approach is beneficial for obtaining reliable and multifaceted pictures of child behaviour problems. The goal of the present study is to examine interrater agreement on school‐based effort avoidance between children receiving child welfare services, parents, and social workers. Given previous findings, interrater agreement is expected to be low. Self‐reported data on school‐based effort avoidance were gathered for children and adolescents in child welfare services. Additionally, social workers (using the Teacher‐Report Checklist for social and learning behaviour) and parents (using the parallel version of the self‐rating questionnaire on school‐based effort avoidance) were asked to complete an external assessment tool to compare children's perspectives with the ratings of significant adults. The results confirmed significant discrepancies between parents' and children's ratings on effort avoidance tendencies. Furthermore, there were only small to moderate correlations between children's self‐ratings and the adults' assessments; however, the consensus between adults was higher than the interrater agreement between children and social workers. Discrepancies in ratings from multiple informants underline the importance of integrating multiple perspectives, especially children's perspectives, in the diagnostic process in order to plan and adapt appropriate care and treatment.