Ulcus cruris: Rezidive verhindern

Richtige Beratung optimiert Wundversorgung - Viele Menschen mit chronischen Wunden erleiden nach deren Abheilung ein Rezidiv. Woran liegt das und was k?nnen Pflegefachkr?fte dagegen tun? Am Dortmunder Pflege-Therapie Stützpunkt^? für Menschen mit chronischen Wunden arbeiten Pflegefachkr?fte gezielt an der Pr?vention von Rezidivwunden.     

Product placement disclosures: Exploring the moderating effect of placement frequency on brand responses via persuasion knowledge

The aim of this study was to investigate whether or not the effects of brand-unspecific product placement disclosures in a popular music video were moderated by product placement frequency. An experimental study exposed participants to the video clip ‘Telephone’ by Lady Gaga; the product placement frequency of the brand Polaroid (zero, moderate, high) and the presence of placement disclosures were varied experimentally. The results demonstrated that placement disclosures lead to an increase in brand memory for moderately frequently and frequently depicted placements. Disclosures also activate persuasion knowledge independent of placement frequency. However, persuasion knowledge did not lead to more negative brand attitudes. The paper concludes with the implications for researchers and marketers.     

Reputation and Imperfectly Observable Commitment: The Chain Store Paradox Revisited

This paper reconsiders Selten's famous chain store paradox and its solution by Kreps and Wilson, which is based on entrants' uncertainty concerning the incumbent monopolist's predisposition to fight entry. Following Milgrom and Roberts, we interpret the predisposition to fight entry as the result of a rationally chosen commitment. However, commitment is imperfectly observable. Other assumptions are maintained. We show that a rational monopolist never fights entry, even if he may commit himself to an aggressive course of action. Entry occurs in all markets and is never fought. Hence, Selten's chain store paradox comes back in full force.     

EQUIVALENCE SCALES, WELL-BEING, INEQUALITY, AND POVERTY: SENSITIVITY ESTIMATES ACROSS TEN COUNTRIES USING THE LUXEMBOURG INCOME STUDY (LIS) DATABASE

The Luxembourg Income Study (LIS) database on which this article is based offers researchers exciting new possibilities for international comparisons based on household income microdata. Among the choices the LIS microdata allows a researcher, e.g. income definition, income accounting unit, etc., is the choice of family equivalence scale, a method for estimating economic well-being by adjusting income for measurable differences in need.
The range of potential equivalence scales that can and are being used in the ten LIS countries and elsewhere to adjust incomes for size and related differences in need span a wide spectrum. The purpose of this paper is to review the available equivalence scales and to test the sensitivity of various income inequality and poverty measures to choice of equivalence scale using the LIS database. The results of our analysis indicate that choice of equivalence scale can sometimes systematically affect absolute and relative levels of poverty; and inequality and therefore rankings of countries (or population subgroups within countries). Because of these sensitivities, one must carefully consider summary statements and policy implications derived from cross-national comparisons of poverty and/or inequality.     

Chinese exchange rate and price effects on G3 import prices

This paper explores the degree of price and exchange rate interdependence between China and the G3 (US, Japan and the Euro-zone) by undertaking a VAR based shock analysis. A GARCH framework is also employed to derive the conditional variances to uncover the extent of volatility transmission. We address two key issues. First as there have been concerns about low value-added cheap Chinese goods flooding G3 markets, we attempt to measure the impact of Chinese prices on G3 import prices. Second, we focus on the transmission of exchange rate shocks – a subject which we approach by examining shocks in China's bilateral exchange rate with each of these major trading partners (the US, Japan and the Euro Area). Our results indicate that reduced import prices from China are the channel through which aggregate domestic prices in the G3 remain depressed, while the impact of the RMB exchange rate with G3 currencies appears less powerful. This finding implies that the Chinese authorities’ RMB exchange rate policy is relatively unimportant and, in particular, that a revaluation of the RMB would not do much to reduce the US trade deficit. In terms of volatility spillover, the relatively flexible RMB exchange rate against the Euro results in RMB-EUR volatility having a stronger influence than the more tightly controlled RMB-USD rate on the volatility of Chinese export prices.     

XBRL to enhance external financial reporting: Should we implement or not? Case Company X

The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.     

The atmosphere of the image: an aesthetic concept for visual analysis

This paper introduces the concept of “atmosphere” as relevant for visual analysis. This concept was developed in aesthetic theory and has been used previously in studies of aesthetic artefacts and architecture. When a visual encounter is viewed as an aesthetic situation, the concept helps to explain how the impact of images derives from their aesthetic, emotional and corporeal effects, from the mood and cognitive responses they create. In this paper, a case study from the trading floor of the Frankfurt Stock Exchange is presented to illustrate how the atmosphere of imagery exerts an aesthetic influence on people. Emphasizing the subtle power of atmospheres, the paper outlines implications for broader issues of consumption and culture.     

The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act

The accounting strategy of the EU Commission for the last ten years, which reached one of its goals with the Regulation on IAS, is challenging all EU Member States. This article gives an analytical insight into the way the German legislator has confronted this challenge. It explains the statutory changes introduced to adapt the accounting regime in Germany, against the background of arguments for reform and proposals which have been put forward in the German accounting literature and by influential interest groups. The major characteristics of the government's accounting strategy are analysed: an increasing focus on the macroeconomic benefits of adequate accounting regulations, a perception of accounting as a material part of the corporate governance regime, greater weight given to the notion of public interest and the information function of accounting, a focus on consolidated accounts for the revision of existing rules, and, at the same time, considerable reluctance to change any recognition and measurement rules for individual entity accounts. In general the accounting reform strategy of the German government can be characterized as being slow, conservative and reactive, following a marginal step-by-step approach.