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41.
The transparency that journalists and newsrooms can produce for their audience has long been regarded as a rather marginal criterion for journalistic quality. But new transparency models??due to the interactivity, immediacy, archiving capacity and the absent limitation of space in the internet??offer greater potentials than classical instruments in print and broadcasting. In comments, web videos, blogs, twitter feeds and social networks, journalists discuss with users and publicly account for editorial decisions. Transparency is fashionable in the digital public sphere; its evaluation, however, is not clear, but ambiguous and complex. This paper conceptualizes (self-)transparency and qualitatively classifies the available instruments in a three-dimensional matrix model. This is to facilitate the analysis of problematic areas and potential conflicts: Newsrooms demonstrating open self-reflection dismiss the ideal of ??objective journalism??. Yet, transparency is not only an ethical demand, but is also supposed to strengthen trust in journalistic products because it permits quality evaluations by the audience. An experiment shows, for the first time, that self-transparency has an effect on trust in some aspects but not as a basic principle. Analysing this interdependency, we have to distinguish between transparency of process and of product as well as between different media.  相似文献   
42.
Diabetes mellitus ist eine klassische Alterserkrankung, die zudem selten allein kommt. Daher sind die wichtigsten Therapieziele für geriatrische Patienten mit Diabetes mellitus die Bewahrung der Lebensqualit?t, der Erhalt der physischen, psychischen und sozialen Kompetenz sowie Eigenst?ndigkeit.  相似文献   
43.
The case study regards the question whether economic self-interests of publishers have a significant influence on the reporting of their own newspapers with regard to crucial topics touching those interests. The conflict about the minimum wage in the mailing business is scrutinized. The newspapers engaged in the mailing business are compared with those of independent newspapers without these interests. Because the political inclination of a newspaper, even beyond the self-interests of its publisher, affects the reporting of a conflict, newspapers with different political views are chosen among economically involved and uninvolved media companies. The study is based on the “public task” of press and researches, using a quantifying analysis of contents, relevance and plurality of conflict reports. The results show that in this case the basic political orientation of a newspaper had a significant influence on the portrayal of the conflict. An additional influence with regard to the economic self-interests could not be proven significantly. Ideology seems to be more important than self-interest. However in this case political orientation and economic self-interests harmonized. Therefore it is still relevant to study the role of economic interests for the realization of the “public task”.  相似文献   
44.
Mass media are an essential factor for the success of small parties, for the media can act in a supporting or an inhibiting way towards these parties. This could be observed for the example of the German Green Party: As the Greens were becoming more and more important in the parliaments, the media changed their formerly very critical view of the party to a more factual and positive reporting. Is the party “Die Linke” now experiencing a similar process? The present study analyses the comments of three national German newspapers from 2005 to 2009, using a quantitative content analysis with the aim of bringing to light how the media acted towards “Die Linke”. The results show that commenting has hardly changed since earlier studies were published. Factual issues only play a marginal role, and the party is judged negatively in all newspapers, with the tageszeitung slightly distinct from the other two papers, though.  相似文献   
45.
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   
46.
Zusammenfassung  Wie werden Unternehmen in der Praxis bewertet? Welche bewertungstheoretischen Grundlagen liegen der Bewertung zugrunde? Welche Themenstellungen im Rahmen des Akquisitionscontrolling sind von zentraler Bedeutung für den Erfolg von M&A-Transaktionen? Als Gegenstand vieler Diskussionen und Faktoren mit erheblichem Einfluss auf den Unternehmenswert k?nnen beispielhaft folgende Spannungsfelder aufgeführt werden:
•  Die übliche Annahme einer ewig werthaltigen Wachstumsrate bei der Bestimmung des Terminal Value führt h?ufig zu einer übersch?tzung des Terminal Value, weil das klassische Modell die zur Finanzierung des ewigen Wachstums notwendige h?here Kapitalbindung (z. B. Wachstumsinvestitionen und Working Capital) übersieht. In den meisten F?llen scheint es eher angemessen, davon auszugehen, dass sich zukünftig die Rendite (ROIC) den Kapitalkosten ann?hert.
•  H?ufig wird Wertvernichtung durch M&A mit Fehlern in der Post-Merger-Integration-Phase begründet. Dabei wird nicht selten übersehen, dass Synergien im Vorfeld überbewertet werden und bei entsprechender Berücksichtigung im Kaufpreis im Nachgang des Unternehmenskaufes h?ufig gar keine M?glichkeit mehr besteht, nachhaltige Value Creation zu erzielen.
Diese und weitere Fragestellungen werden – unterstützt durch einen theoretischen Leitfaden – anhand einer Fallstudie aus der Bewertungspraxis dargestellt sowie diskutiert und es werden L?sungsvorschl?ge hierfür angeboten.
Summary  How should the value of a company be measured, and what tools and valuation methods should be used? What are the drivers in M&A that create a successful and value creating transaction?
•  It is not uncommon in M&A to use perpetuity growth rates when calculating the terminal value. Generally, we do not share this view as it neglects the incremental capital investments (ROIC) in fixed assets or working capital necessary to enable growth. To avoid overestimating the terminal value it is more appropriate that returns on incremental capital investment converge to the cost of capital (WACC).
•  The main reason commonly mentioned in literature for value destruction in M&A valuations is mistakes in the post-merger-integration phase. On many occasions – and in literally all industry sectors – synergies are valued quite optimistically. As a result, the transaction value paid is too high, so there is no real chance to create additional value in the first place.
These, and other aspects of M&A’s will be addressed and discussed in this case study. The study will be based on our experiences in M&A-transactions, supported by the valuation basics and methodologies. The case study will draw conclusions, provide recommendations and possible solutions.
  相似文献   
47.
48.
Present classifications of the developing countries are of limited usefulness as a basis for determining development policy priorities in the industrialised countries, argue our authors. They define a group of “key countries” which are of strategical importance for the world economy and outline the development risks facing these countries.1 They suggest that the OECD countries would be better advised to follow a policy of cooperation with these key countries rather than the “man mind thyself” policies which are presently gaining in popularity.  相似文献   
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50.
Ultraschall-assistierte Wundbehandlung - Trotz der Therapie der Ursache einer Wunde und phasengerechter Wundbehandlung heilen Wunden nicht immer ad?quat. Dann besteht die M?glichkeit, alternative Therapietechniken, wie die Ultraschall-assistierte Wundbehandlung, anzuwenden. Worauf muss dabei geachtet werden?  相似文献   
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