Die Messung der Datenqualität im Controlling

Ohne Zusammenfassung Dr. Mathias Klier dist wissenschaftlicher Mitarbeiter am o. g. Lehrstuhl. p]Germany     

Green supply chains and the missing link between environmental information and practice

Within the field of green supply chain management (GSCM), an interest in supply chain cooperation to create sustainable competitive advantage, i.e. the collaborative paradigm, has made researchers turn their attention to information related aspects of the supply chain. This study contributes to an understanding of a suboptimal use of environmental information, which is critical for all collaborative efforts aiming at sustainable competitive advantage. The aim of this article is to describe the use of environmental information at different stages of the Swedish food supply chain. The results from this case study of the Swedish food supply chain indicate that environmental information is perceived and used differently by purchasers in the supply chain depending on where (in the supply chain) they are situated in relation to other chain actors. The main contribution of this study is the suggestion of a stage‐dependent connection between perceived environmental cost and perceived environmentally informed consumer demand, which are barriers to GSCM practice discussed in recent GSCM literature. The missing link between information sharing and (environmental) performance of supply chains is explained as distance to end‐consumer in terms of supply chain stages. Implications for GSCM practice and theory are discussed. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

Eliciting Subjective Beliefs about Mortality Risk Orderings

We develop an experimental method to elicit subjective beliefs about the ordering of mortality risk over different causes of death. The experimental procedure emphasizes incentive-compatibility, so that the individual has a positive financial incentive to respond truthfully. We also consider the extent to which individuals have subjective beliefs for sub-segments of the population that are more accurate than their beliefs about the risks for the population as a whole. We propose several hypotheses concerning the degree of familiarity of the risks, and find that the evidence supports those hypotheses. The evidence also suggests that there is no discernible difference between beliefs elicited using hypothetical or real financial rewards in the elicitation format we use. Our findings restore some confidence in the ability to elicit beliefs about mortality risks, and therefore to get reliable estimates of the monetary value of a statistical life. We dedicate this paper to the memory of J. Clay Lesley, who assisted us in the design and execution of the experiments and was a valued student, colleague and friend.     

The Stochastic Convergence of CO<Subscript>2</Subscript> Emissions: A Long Memory Approach

In response to equity concerns surrounding the spatial distribution of CO₂ emissions and assumptions of CO₂ convergence within some climate models, this paper examines the convergence of CO₂ emissions within the OECD over the period 1870–2004. More specifically, using the Local Whittle estimator and its variants we examine whether relative per capita CO₂ emissions are fractionally integrated, that is they are long memory processes which, although highly persistant, may revert to the mean/trend in the long run. Our results suggest that CO₂ emissions within 13 out of 18 OECD countries are indeed fractionally integrated implying that they converge over time, albeit slowly. Interestingly though, the countries whose emissions are not found to be fractionally integrated are some of the highest polluters within the OECD, at least in per capita terms. Our results have implications both for future studies of CO₂ convergence and for climate policy.     

Wealth Concentration over the Path of Development: Sweden, 1873–2006*

We study wealth concentration in Sweden over 130 years, from the beginning of industrialization until the present day. Our series are based on new evidence from estate and wealth tax data, foreign and domestic family firm‐wealth, and pension wealth estimates. We find that Swedish wealth concentration was high in the agrarian state, and changed little during early industrialization. From World War I until about 1950, the richest percentile lost ground to high‐income earners in the rest of the top‐wealth decile. This equalization continued postwar; the entire top decile lost‐out relative to the rest of the population. Around 1980, wealth compression stopped and inequality increased. We approximate the effects of international flows and find that the recent increase in wealth inequality is probably larger than what official estimates suggest.     

DOMESTIC AND INTERNATIONAL INNOVATION PARTNERSHIPS: DO THEY MATTER FOR INNOVATION OUTCOMES OF SOUTH AFRICAN FIRMS?

This paper studies the impact of the diversity of domestic and international innovation partnerships on the innovation outcomes of South African firms. A number of competing hypotheses are formulated and tested empirically using a sample of South African firms in manufacturing and services by applying Ordinary Least Squares regression analyses. Results show that having an innovation partnership, particularly an international partnership, is beneficial to innovation outcomes. However, it also emerges that too diverse a set of international partnerships is detrimental to innovation outcomes. The paper concludes with a discussion and a number of proposals for future research.     

The Relative Dynamics of Investment and the Current Account in the G7-Economies

This paper contributes to the empirics of the intertemporal approach to the current account. We use a cointegrated VAR framework to identify permanent and transitory components of country-specific and global shocks. Our approach allows us to investigate empirically the sensitivity to persistence implied by many forward-looking models and our results shed new light on the excess volatility of investment encountered by Glick and Rogoff (1995). In G7 data, we find the relative current-account and investment response to be in line with the intertemporal approach.     

Der Einfluss der Medien auf Richter und Staatsanwälte

The goals of criminal proceedings are to establish the pertinent facts of a case and to assess these facts in light of valid laws. Based on an online-survey of 447 judges and 271 prosecuting attorneys, it is analyzed how media reports influence the course and outcome of criminal prosecution. The survey inquired about the use of media reports on trials in which the interviewees were involved, perceived shortcomings of media reports, intensity of experienced criticism by media reports, emotional reactions to criticism, perceived influence of media reports on lay people and experts in the courtroom, adaption of one’s own behaviour to expectations of the public, and perceived influence of media reports on sentences. Based on these data, a structural equation model indicates a significant influence of the use of media coverage on sentences. A weaker path leads from media use directly to sentences, a stronger one from media use to emotions and from there to sentences. The findings are discussed in light of juridical theories of the role of the public in criminal proceedings.