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Der vorliegende Beitrag interessiert sich aus differenzierungstheoretischer Perspektive am bundesdeutschen Beispiel für die Funktion askriptiver Personenkategorien im Politiksystem der funktional differenzierten Gesellschaft. Den Ausgangspunkt bildet die Geldabhängigkeit von Organisationen, welche die limitierte Inklusion von Individuen in die lebenslaufrelevanten Funktionssysteme zum Normalfall macht. Der nationale Wohlfahrtsstaat reagiert darauf mit der Regulierung des Arbeitsmarktzugangs durch die askriptiven Personenkategorien nationale Zugehörigkeit und Geschlecht, und erzeugt so eigene Formen limitierter Inklusion. Diese Personenkategorien werden im europäisierten Wohlfahrtsstaat durch die askriptive Personenkategorie des rationalen Akteurs mit individueller Agency, der sein Wollen in die Vertragslogiken des Arbeits marktes und des aktivierenden Sozialstaates stellt, ersetzt und der Arbeitsmarktzugang extensiviert. Bei allen Unterschieden zwischen dem nationalen und dem europäisierten Wohlfahrtsstaat begreift der Beitrag askriptive Personenkategorien als normative Strukturen einer Ebene sekundärer Ordnungsbildung, die sich zwischen Funktionssystem- und Organisationsebene schiebt und auf der Kategorien sozialer Ungleichheit im Wohlfahrtstaatsstaat produziert werden.
The present article asks from the perspective of differentiation theory for the function of ascriptive person categories within the political system of the functionally differentiated society. For this purpose it takes the Federal German as a case study. The article starts with the fact of money dependence of organisations and that this leads to the generally limited inclusion of the individuals into the functional systems, which are life course relevant. The national welfare state refers to the limited inclusion and regulates excess to the labour market via the ascriptive person categories national affiliation and gender, and by this it produces own modes of limited inclusion. The Europeanised welfare state expands the excess to the labour market. Simultaneously it replaces the national person categories by the person category of the rational actor with individual agency who puts his or her own willingness into the contract logics of labour marked and activating welfare state. Despite all differences between the national and the Europeanised welfare state the article conceives ascriptive person categories as normative structures of a secondary order formation which is slot between the levels of functional and organisational systems. On this secondary order level categories of social inequality are reproduced.
This article rests on the assumption of the “complexity, messiness, power relations, and contested character of the contemporary dualistic system,” which comprises great powers and “superimposed, functionally differentiated global subsystems of world society” (Cohen 2012:5). The article argues that this framework is being shaped by the current transition of global order. In turn, this raises the question how the state-led negotiation of today's order transition can be understood against the backdrop of a post-Westphalian environment. The article challenges the widespread argument pertaining to the “autonomy of transnational actors” by suggesting that the influence of nonstate actors is dependent on a particular institutional context in which the key political questions framing a social order are settled. Whereas research on international institutions and their design simply assumes that this is the case, here it is argued that unless these framing patterns are agreed upon by major powers, the respective order and its elements, that is, institutions and regimes, remain contested or deadlocked. When this happens, the political impact of non-state actors is largely neutralized or strongly weakened and their effective autonomy from great powers is minimized.
Predicting Paris: Multi-Method Approaches to Forecast the Outcomes of Global Climate Negotiations
(2016)
We examine the negotiations held under the auspices of the United Nations Framework Convention of Climate Change in Paris, December 2015. Prior to these negotiations, there was considerable uncertainty about whether an agreement would be reached, particularly given that the world’s leaders failed to do so in the 2009 negotiations held in Copenhagen. Amid this uncertainty, we applied three different methods to predict the outcomes: an expert survey and two negotiation simulation models, namely the Exchange Model and the Predictioneer’s Game. After the event, these predictions were assessed against the coded texts that were agreed in Paris. The evidence suggests that combining experts’ predictions to reach a collective expert prediction makes for significantly more accurate predictions than individual experts’ predictions. The differences in the performance between the two different negotiation simulation models were not statistically significant.
The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants.
Purpose - The purpose of this paper is to provide evidence regarding the selection procedures for and characteristics of senior officials in supreme audit institutions (SIAs). Design/methodology/approach - This study follows a quantitative approach using original data collected for presidential elections of SIAs in the 16 federal states in Germany. A fractional logit model is calculated to test different theoretical assumptions in relation to structural, political and individual factors. Findings - The descriptive results confirm the findings of prior research that presidential candidates are elected with very high approval rates. The main determinants are the vote share of the ruling coalition and the executive experience of the presidential candidate. Research limitations/implications - This study focuses on 16 federal states in Germany, but an international comparative perspective covering subnational levels would further augment analysis through the variance of selection procedures and electoral outcomes. Social implications - Independence of auditors is a fundamental issue for the control of the executive, but it seems that there are inevitable trade-offs therein, such as between knowledge of the auditing objects or the politicization of the election process and the independence of the auditor. Originality/value - This study provides novel empirical insights into the election and selection procedures for senior SIA officials at the subnational level, and shows that the executive exerts strong, but functionally reasonable, influence on candidate selection.
The literature on international regulatory regimes has highlighted how rival standards can create different points of convergence. Scholarly attention has also focused on how the European Union (EU) and the United States (USA) attempt to ‘export’ their environmental standards internationally. Here, we explore the effectiveness of these attempts by means of third states' decisions to ratify the Cartagena Protocol on Biosafety to the Convention on Biological Diversity, a multilateral environmental agreement regulating genetically modified organisms that is promoted by the EU but opposed by the USA. Our findings confirm that both rivals are able to influence the ratification decision of states, but they also suggest that these effects may have different origins. Countries relying more heavily on US markets for food exports tend to be less likely to ratify the Cartagena Protocol, while countries that have applied for EU membership are more likely to ratify the protocol.
How does the selection of a classical language at school affect prospects on the labor market? Even though research on the impact of horizontal educational inequalities on labor market outcomes has become prominent recently, this question has not yet attracted scholarly attention. Based on several differing approaches (Human Capital Theory, Signaling Theory, Homophily Principle), hypotheses are derived about the impact of the language profile at school on labor market prospects at career entry. To test these assumptions, a field experiment was conducted in which applications were submitted in response to job advertisements. Results show that choosing Latin and Ancient Greek has a positive impact on the chances of being invited to a job interview.
A growing number of local energy conflicts around wind power and power-grid extensions are slowing down the deployment of the German Energiewende. In this paper, a local conflict on wind energy in the state of Baden-Württemberg is analysed in detail. In the little community of Engelsbrand, local opposition against a planned wind park was able to turn around a set of favourable a priori conditions, such as a supporting state government planning process, a local supporter group, a transparent planning process, including a majority vote pro wind energy, and a round table discussion. Distancing itself from the NIMBY-explanation (‘Not In My Back Yard’), the paper applies insights from discourse network analysis and micro-sociology in order to study the local conflict dynamics. Special attention is given to the resource mobilisation strategies of the opponents, including social networks, mass and social media use. The paper ends by drawing some general conclusions for the German Energiewende.
New forms of communication and greater accessibility of Islamic texts on-line allow Muslims to shape their own religiosity, to become less dependent on established sources of authority, and thereby to become more aware of their own cultural diversity as a community. New practices of transnational Islam, and the growth of new concepts of Muslim identities currently emerging in the on-line community, are relatively free from immediate constraints. This article provides the result of a sociological analysis of three Internet sites in Sydney which deliver on-line fatwas. Even if cyberspace has allowed the Muslim world to be de-territorialised and provides a way for people to distance themselves from traditional communities if they wish, this research points out a variety of approaches, including one case which is aiming at re-localising an Australian Muslim system of values. This case highlights ways in which first generation Muslims are re-territorialising Shari'a in a specific western country.
Comparative literature on institutional reforms in multi-level systems proceeds from a global trend towards the decentralization of state functions. However, there is only scarce knowledge about the impact that decentralization has had, in particular, upon the sub-central governments involved. How does it affect regional and local governments? Do these reforms also have unintended outcomes on the sub-central level and how can this be explained? This article aims to develop a conceptual framework to assess the impacts of decentralization on the sub-central level from a comparative and policy-oriented perspective. This framework is intended to outline the major patterns and models of decentralization and the theoretical assumptions regarding de-/re-centralization impacts, as well as pertinent cross-country approaches meant to evaluate and compare institutional reforms. It will also serve as an analytical guideline and a structural basis for all the country-related articles in this Special Issue.
Points for practitioners
Decentralization reforms are approved as having a key role to play in the attainment of ‘good governance’. Yet, there is also the enticement on the part of state governments to offload an ever-increasing amount of responsibilities to, and overtask, local levels of government, which can lead to increasing performance disparities within local sub-state jurisdictions. Against this background, the article provides a conceptual framework to assess reform impacts from a comparative perspective. The analytical framework can be used by practitioners to support their decisions about new decentralization strategies or necessary adjustments regarding ongoing reform measures.