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In diesem Beitrag möchten wir einen Gedanken des amerikanischen Mathematikers Paul Halmos aufgreifen und konkretisieren. Wir möchten verdeutlichen, dass ökonomisches Denken nicht abstrakt gelehrt, sondern „erfahren“ werden muss, wenn es nachhaltig und in seiner ganzen Breite gefördert werden soll. Dazu dienen kognitiv aktivierende Aufgaben. Was man darunter versteht und welche Funktionen und Qualitätsmerkmale Aufgaben in der ökonomischen Bildung besitzen, verdeutlichen wir in den Abschnitten 1 und 2. Im Praxisteil (Abschnitte 3 bis 8) werden konkrete, unterrichtlich erprobte Beispielaufgaben vorgestellt, mit denen ökonomisches Denken erfolgreich gefördert werden kann. Unser Beitrag schließt mit einer kurzen Skizze wirtschaftsdidaktischer Implikationen (Abschnitt 9).
Visual Social Networking Sites (SNSs) enable users to present themselves favorably to gain likes and the attention of others. Especially, Instagram is known for its focus on beauty, fitness, fashion, and dietary topics. Although a large body of research reports negative weight-related outcomes of SNS usage (e.g., body dissatisfaction, body image concerns), studies examining how SNS usage relates to these outcomes are scarce. Based on the visual normalization theory, we argue that SNS content facilitates normalization of so-called thin- and fit-ideals, thereby leading to biased perceptions of the average body weight in society. Therefore, this study tests whether Instagram use is associated with perceiving that the average person weighs less. Responses of 181 survey participants confirm that Instagram use is negatively related to average weight perception of both women and men. These findings contribute to the growing body of research on how SNS use relates to negative weight-related outcomes.
Das Arbeiten im Homeoffice war in der deutschen öffentlichen Verwaltung vor der Covid-19 Pandemie kein verbreitetes Arbeitsmodell. Mit der Pandemie änderte sich die Situation unerwartet und womöglich auch nachhaltig. Vor dem Hintergrund unterschiedlicher Erfahrungen ist die Frage nicht mehr ob, sondern wie zukünftig in der Verwaltung mobil, flexibel und dezentral sowie in virtuellen Teams gearbeitet werden kann und soll. Dieser Beitrag untersucht diese Konzepte genauer, veranschaulicht deren praktische Anwendung und erörtert entsprechende Perspektiven für das zukünftige Arbeiten im öffentlichen Dienst.
Wesenskern der Verwaltungswissenschaft ist nach wie vor die Frage nach Dysfunktionalitäten bürokratischer Organisationen. Schwerfälligkeit durch überbordende Bürokratie wird in der Forschung hierbei als Red Tape bezeichnet. Aufgrund der relationalen Beschaffenheit ist die Frage weniger, was alles Red Tape ist, sondern vielmehr wie Verwaltungsmitarbeitende mit Red Tape umgehen. Diese Arbeit soll dazu beitragen, Bewältigungsstrategien, auch Coping genannt, bezogen auf Red Tape zu verstehen. Mittels Survey-Experiment wird untersucht, inwieweit die individuelle Bewältigungsstrategie durch die Form (analog/digital), über die Red Tape transportiert wird, und den Ursprung (intern/extern), von dem Red Tape ausgeht, beeinflusst wird. Die Ergebnisse zeigen unter Berücksichtigung des transaktionalen Stressmodells von Lazarus und Folkman, dass Mitarbeitende der Verwaltung insbesondere dann aktive Bewältigungsstrategien auswählen, wenn diese durch externe Quellen hervorgerufen wird und zudem analog vorliegt.
The paper argues that non-circulating tokens should be used as an alternative to money in a socialist economy. These tokens would be used to distribute consumer products out of socialised production to individual consumers. Like modern fiat money, these tokens are a kind of IOU. But unlike money, these tokens are not intended to facilitate the private exchange of commodities. Marx’s proposal to eventually abolish a token-based lower phase of communism in favour of a distinct higher phase is rejected because the ‘needs principle’ of the higher phase can be sufficiently realised within the token system. It is further shown that the prices of items should not be tied to the socially necessary labour time needed to produce them. Instead, prices should be regulated towards market clearing rates.
This cumulative doctoral thesis consists of three empirical studies that examine the role of top-level executives in shaping adverse financial reporting outcomes and other forms of corporate misconduct. The first study examines CEO effects on a wide range of offenses. Using data from enforcement actions by more than 50 U.S. federal agencies, regression re-sults show CEO effects on the likelihood, frequency, and severity of corporate misconduct. The findings hold for financial, labor-related, and environmental offenses; however, CEO effects are more pronounced for non-financial misconduct. Further results show a positive relation between CEO ability and non-financial misconduct, but no relation with financial misconduct, suggesting that higher CEO ability can have adverse consequences for employee welfare and society and public health. The second study focuses on CEO and CFO effects on financial misreporting. Using data on restatements and public enforcement actions, regression results show that the incremental effect of CFOs is economically larger than that of CEOs. This greater economic impact of CFOs is particularly pronounced for fraudulent misreporting. The findings remain consistent across different samples, methods, misreporting measures, and specification choices for the underlying conceptual mechanism, highlighting the important role of the CFO as a key player in the beyond-GAAP setting. The third study reexamines the relation between equity incentives and different reporting outcomes. The literature review reveals large variation in the empirical measures for firm size as standard control variable, equity incentives as key explanatory variables, and the reporting outcome of interest. Regres-sion results show that these design choices have a direct bearing on empirical results, with changes in t-statistics that often exceed typical thresholds for statistical significance. The find-ings hold for aggressive accrual management, earnings management through discretionary accruals, and material misstatements, suggesting that common design choices can have a large impact on whether equity incentives effects are considered significant or not.
Despite digital learning disrupting traditional learning concepts and activities in higher education, for the successful integration of digital learning, the use and acceptance of the students are essential. This acceptance depends in turn on students’ characteristics and dispositions, among other factors. In our study, we investigated the influence of digital competences, self-organization, and independent learning abilities on students’ acceptance of digital learning and the influence of their acceptance on the resistance to the change from face-to-face to digital learning. To do so, we surveyed 350 students and analyzed the impact of the different dispositions using ordinary least squares regression analysis. We could confirm a significant positive influence of all the tested dispositions on the acceptance of digital learning. With the results, we can contribute to further investigating the underlying factors that can lead to more positive student perceptions of digital learning and build a foundation for future strategies of implementing digital learning into higher education successfully.
The coronavirus pandemic
(2022)
As a means to preserve present and future generations' living conditions, sustainable consumption presents a route to the enhanced well-being of individuals. However, the occurrence of the COVID-19 pandemic raises the question of whether society is going to continue down a path of increased awareness of sustainable consumption or whether the pandemic will move people to focus more on themselves. Based on data gathered before and near the end of the first pandemic lockdown in Germany in spring 2020, this research demonstrates that ecological, social, and voluntary simplicity consciousness deteriorated in the minds of sustainability-conscious consumers, with notable impacts on their willingness to spend sustainably and their shopping affinity. Furthermore, we identify segments that show particular vulnerability to the lockdown by reacting with a decrease in their ecological consumption consciousness. This study concludes with a discussion of the pandemic's implications for the spread of sustainable consumption styles and human well-being.
Real options are widely applied in strategic and operational decision-making, allowing for managerial flexibility in uncertain contexts. Increased scholarly interest has led to an extensive but fragmented research landscape. We aim to measure and systematize the research field quantitatively. To achieve this goal, we conduct bibliometric performance analyses and bibliographic coupling analyses with an in-depth content review. The results of the performance analyses show an increasing interest in real options since the beginning of the 2000s and identity the most influential journals and authors. The science mappings reveal six and seven research clusters over the last two decades. Based on an in-depth analysis of their themes, we develop a research framework comprising antecedents, application areas, internal and external contingencies, and uncertainty resolution through real option valuation or reasoning. We identify several gaps in that framework, which we propose to tackle in future research.