Dynamisierung kapitalgedeckter Altersvorsorge

On the basis of the annual reports of all the life insurance companies covered by the Federal Financial Supervisory Authority (BaFin), the adjustment of payments over the time period 2002 to 2012 is analysed for Germany. The analysis unveils large differences in the adjustment rates of the insurers, not only among companies but also over time. Therefore a steady income stream, a constant income level and the reliability of payments are not ensured for policy holders. In general, the adjustments lead to increasing inequality of income during retirement and rising income heterogeneity in private households. Even worse, these forms of income provision during retirement are not able to compensate for the reduction in the benefit level of statutory old age provision in Germany.     

Category-Management für Bio-Produkte — Anforderungen und strategische Ansätze

Der folgende Beitrag soll ein Warengruppenverst?ndnis für Handel, Industrie und Wissenschaft, bezogen auf Bio-Produkte, aufbauen und strategische Ans?tze zur Optimierung der Bio-Sortimente aufzeigen.     

Effects of supervision on tax compliance: Evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.     

Bildungsinvestitionen – wirksames Heilmittel gegen soziale Ungleich heit?

Despite the educational expansion since the 1960s and the rise of the average education level, there has been no significant decrease in education inequality or in its persistence across generations during the past decades in Germany. This depressing realisation is not held by all authors; some others identify positive developments in education. The explanation for underinvestment in people is that these investments generate only long-run returns. In order to reduce social inequalities, further investments in education are necessary. These investments should be target oriented and focus on reducing inequalities in the use of early education and care institutions, as well as on increasing the quality of these institutions. Individuals with lower education levels should be especially targeted to participate in further training, because higher formal qualifications will both insulate them from labour market risks and generate a more favourable social environment for their children. Furthermore, there should be more investments into education at the regional level. Large imbalances in regional participation in further education and training highlight the lack of local universities to act as a local push factor. Fast internet access in rural areas and “freeing” time resources through sabbaticals could improve participation in lifelong learning.     

Fads and Trends in Business and Information Systems Engineering and Information Systems Research – A Comparative Literature Analysis

The business and information systems engineering (BISE) discipline, dominating in the German-speaking countries, where it is called“Wirtschaftsinformatik”, is currently undergoing a phase of increasing internationalization and the U.S.-based Information Systems (IS) discipline is often considered an ideal. Studies show that BISE has often dealt with fads in the past – for IS there are no findings reporting on the diffusion of fads. The objective of the paper is to close this research gap. The authors conducted a literature analysis to investigate the development of topics and terms in BISE and IS from 1994 to 2007. Titles, abstracts and keywords of 2,564 articles in three BISE journals and 5,647 articles in five IS journals were analyzed. The results show that BISE is topically more diverse and concrete than IS. In addition, the rate of fads is higher in BISE than IS. Being engaged in fads is not necessarily negative – rather, it may considerably contribute to the relevance of research. However, it has to be considered that an overly intense orientation on fads may negatively influence a cumulative research progress. Hence, the authors conclude that for BISE and IS, which both have a theoretical and pragmatic mission, a balanced ratio of short- and long-term topics seems appropriate.     

Sehbehinderungen und Blindheit im Alter

Mehr Lebensqualit?t und Sicherheit für Sehbehinderte - Blinde und Menschen mit Sehbehinderungen sind in Einrichtungen der Altenpflege keine Seltenheit. Doch nicht immer ist auch professionellen Pflegekr?ften bewusst, mit welchem Handicap die Betroffenen leben müssen. Dabei k?nnen sie viel zu deren Sicherheit und Selbstst?ndigkeit beitragen.     

Systematic approach to incorporate human factors into a process plant design

Despite the increasing number of accidents in process industry caused by human error, there are still too few efforts devoted to this area. This is mainly caused by people's tendency to overestimate human's capability in interacting with their working environment and moreover by the unavailability of reliable analysis methods. Because of the current lack of adequate methods, human factors (HF) analysis is not widely performed in process industry. Some HF techniques developed in the process industry were examined regarding their practical applicability and were unfortunately proved to be unsuitable for an elaborate HF analysis. Therefore, a new approach was developed, which provides a systematic way in performing a qualitative HF analysis to achieve a safer operation and decrease the number of human failure events. HF consideration during the design of a process plant is the key to minimize accidents caused by human error in process industry. Thus, an approach to incorporate HF into design phase is described in this article, which can help achieving a safer operation as early as possible with minimized costs. © 2009 American Institute of Chemical Engineers Process Saf Prog 2009     

On the Role of Brand Stereotypes in Shaping Consumer Response toward Brands: An Empirical Examination of Direct and Mediating Effects of Warmth and Competence

The purpose of this article is to contribute to the branding literature by examining the critical role of brand stereotypes in shaping consumers’ brand‐related responses. Drawing on the Stereotype Content Model, this article examines how warmth and competence stereotypes impact consumers’ emotional reaction toward brands and in turn consumers’ brand attitudes and behavioral intention. In addition, this article examines how brand stereotypes mediate the relationships between brand personality and consumers’ brand emotions. The results from this study support the dual role of brand stereotypes as relevant predictors of brand emotions, and intervening variables mediating the effects from brand personality perceptions on brand emotions. The findings support the view that mechanisms of social perception apply to brand perception and provide new insights about the relationship between consumers’ brand perceptions and their responses toward brands.