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1.
Rolf Brühl Nils Horch und Mathias Orth 《Zeitschrift für Planung & Unternehmenssteuerung》2008,19(3):299-323
Zusammenfassung Die Bildung von Forschungshypothesen ist zwar immer ein kreativer, sollte aber gleichzeitig kein unsystematischer
Prozess sein. Im vorliegenden Artikel liegt der Fokus auf der Methodenunterstützung des Entdeckungszusammenhangs.
Die Methode der Grounded Theory bietet einen Bezugsrahmen für qualitative empirische Studien, mit dem
Theorien entwickelt werden, die aus dem Textmaterial zu begründen sind. Eine Literaturanalyse verdeutlicht,
dass das Potenzial dieser Methode bisher in der Controlling- und Rechnungswesenforschung weitgehend ungenutzt
bleibt. Anhand einer Diskussion empirischer Studien, welche auf die Methode zurückgreifen, werden
Anwendungsm?glichkeiten der Grounded Theory für diese Disziplinen aufgezeigt.
Summary Creating research hypotheses is always a creative but not necessarily an unsystematic process. In our study we introduce a method supporting the logic of discovery. The grounded theory approach provides a framework for a systematic development of theories emerging from empirical data. A literature review stresses that the potential of the method so far is unused in accounting research. The grounded theory approach is introduced to support empirical work within this research field. Options for an application of the method in accounting research are shown by the means of a discussion of empirical studies. Furthermore the reader gets hints for reference studies.相似文献
2.
Theoretically based on the Haavelmo theorem, this study analyses the economic effects that increasing public expenditure or reducing public income have on the gross domestic product of Germany, with the help of two medium-sized macro-econometric models, the RWI business cycle model and the Econometric Model of the German Economy. The major finding is that most of the public revenue multipliers are considerably lower than most of the public spending multipliers. However, both the dimension and the time course of the effects are a function of the specific kind of politico-economic measures taken by the government. 相似文献
3.
This paper studies the links between economic performance and social networks in West Africa. Using data collected on 358 small-scale traders in five border markets, we show that social networks can be simultaneously a resource which positively contributes to labour market outcomes and a social burden that has a negative economic impact. Testing the effect of social networks between small traders and three categories of actors, we find that the most well-connected actors are also the most successful in terms of monthly profit. The effects of social networks are, however, dependent on the type of persons with whom traders are connected. We show that support received from state representatives and politicians is converted into economic performance, while the impact of law enforcement officers on the monthly profits of traders is not significant. We also find that interacting with traditional religious leaders has a negative effect on economic performance. Our work has two implications: Firstly, collecting data on social networks remains challenging due to endogeneity. Secondly, network-enhancing policies should aim at improving both the internal connectivity of economic actors at the local level and their external connectivity with the rest of the world. 相似文献
4.
Philipp Harms Mathias Hoffmann Christina Ortseifer 《The Scandinavian journal of economics》2015,117(3):983-1018
We show that incorporating distribution costs into a general equilibrium model of international portfolio choice helps to explain the home bias in international equity investment. Our model is able to replicate observed investment positions for a wide range of parameter values, even if agents have an incentive to hedge labor income risk by purchasing foreign equity. This is because the existence of a retail sector affects both the correlation of domestic returns with the domestic price level and the correlation between financial and non‐financial income. 相似文献
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This paper analyses the contribution of the composition of the pool of employed and unemployed individuals to labour market dynamics in different phases of the business cycle. Using individual‐level data from the Current Population Survey (CPS), we decompose differences in employment status transition rates between upswings and downturns into explained and unexplained parts. We find that the duration of unemployment contributes to explaining unemployment outflows to employment and observe that its initially positive contribution turns negative in deep recessions. Composition effects play an important role for unemployment outflows to non‐participation but dampen the cyclicality of unemployment inflows from employment. 相似文献
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Catharsis theory is regarded as refuted. This widespread belief can be questioned for two reasons. First, most test films used in experimental studies do not meet the requirements of catharsis theory; second the social consequences of catharsis were not measured. Two films were produced for our experiment, one which meets the requirements of catharsis theory and should reduce aggressiveness and one which, according to alternative theories, should increase aggressiveness. A control group saw a neutral film. As dependent variables (a) level of general aggression, (b) aggressive inclinations in social situations, and (c) willingness to use aggressive stereotypes were measured. The film that was assumed to reduce aggressiveness increased aggressiveness even more than the film that was assumed to increase it. This surprising finding and its consequences are discussed. 相似文献
10.
Karoline Hoch Dipl. Pflegewirtin Mathias Fünfstück M.Sc. Dipl. Pflegewirt Prof. Dr. phil. Peter Stratmeyer 《Heilberufe》2010,62(4):18-19
Implementierung von Expertenstandards anhand eines Multiplikatorenmodells - Multiplikatoren werden eingesetzt, um theoretisches
Wissen im beruflichen Alltag effizienter
anzuwenden. Dieses Model wird inzwischen auch bei der Implementierung von Expertenstandards
in der station?ren Altenpflege eingesetzt: Speziell geschulte Mitarbeiter
sollen sicherstellen, dass die Umsetzung und Anwendung der Standards am Arbeitsplatz
nachhaltig gelingt. Wie l?sst sich aber der hierzu notwendige Lerntransfer sicherstellen? 相似文献