6+5-Protektionismus im Fußball

Ohne Zusammenfassung Norbert Berthold ist Inhaber des Lehrstuhls für Volkswirtschaftslehre, insbesondere Wirtschaftsordnung und Sozialpolitik, an der Universit?t Würzburg und Mitglied des wissenschaftlichen Beirats beim Bundesministerium für Wirtschaft und Technologie     

Do components of smooth tests of fit have diagnostic properties?

Smooth goodness of fit tests were introduced by Neyman (1937). They can be regarded as a compromise between globally consistent (“omnibus”) tests of fit and procedures having high power in the direction of a specific alternative. It is commonly believed that components of smooth tests like, e.g., skewness and kurtosis measures in the context of testing for normality, have special diagnostic properties in case of rejection of a hypothesisH ₀ in the sense that they constitute direct measures of the kind of departure fromH ₀. Recent years, however, have witnessed a complete change of attitude towards the diagnostic capabilities of skewness and kurtosis measures in connection with normality testing. In this paper, we argue that any component of any smooth test of fit is strictly non-diagnostic when used conventionally. However, a proper rescaling of components does indeed achieve the desired “directed diagnosis”.     

Zillmerung, Stille Reserven, Intransparenz der Vertragsabwicklung — die Todsünden der Lebensversicherung?

Life Assurance is a very complex, but highly efficient product for individual risk management and old-age insurance. Yet some of its features, mainly connected with profit participation, are sometimes difficult to understand or explain — this is particularly true for the role of Zillmerisation and the use of hidden reserves in the smoothing process which typically is part of profit participation of german life assurance products. Also, Life Assurance is often considered to be an intransparent product. The author expresses his view that Zillmerisation, Hidden Reserves and Intransparency are not ?deadly sins“ of Life Assurance but guarantors of a verifiable product efficiency which finally is of benefit to policy holders. He explains the function of the said product features and substantiates his view by a number of qualitative arguments and quantitative examples.     

Die Finanzwirtschaft des Fürstentums Liechtenstein unter Berücksichtigung des vom Landtag am 30.1.1961 beschlossenen neuen Steuergesetzes

Ohne Zusammenfassung     

IX. Geld und kapital

Ohne Zusammenfassung     

Der Deutsche Juristentag und die Reform des Konsumentenkreditrechtes

Zusammenfassung Der Beitrag berichtet über Verfahren und Ergebnisse der zivilrechtlichen Abteilung des 53. Deutschen Juristentages in Berlin zum Thema »Reform des Konsumentenkreditrechts«. Der DJT hat sich neueren Anliegen des Verbraucherschutzes weitgehend verschlossen. Das — zersplitterte, unklare — Recht soll nur wenig modifiziert werden. Dies wird an einzelnen Sachfragen unter kurzem Blick auf die in- und ausländische Diskussion dargestellt (Anwendungsbereich, Vertragsschluß, Wucher, Verzug). Der Autor stellt grundsätzlich den Reformauftrag des DJT in Frage.

---

German lawyers and the reform of consumer credit legislation

The German Lawyers and Law Teachers Association (Deutscher Juristentag) held its 53rd biannual conference in Berlin. One of the working committees discussed proposals for the reform of consumer credit. The author describes and criticizes the proceedings and results of the working committee. The Juristentag provided no answer to the pressing legal and social problems of consumer credit, e. g., the idea of contracting as a process, defining the sphere of application of credit law, extortionate dealings, the consequences of default. The Juristentag did not consider the reform movement abroad, the initiative of the EC-Commission, or the (still rather tentative) results of social science research. The author suggests that the German legislator should not follow the recommendations of the Juristentag.

---

---

Norbert Reich ist Professor für Zivilrecht an der Universität Hamburg, Fachbereich Rechtswissenschaft II (Einstufige Juristenausbildung), Edmund-Siemers-Allee 1, D-2000 Hamburg 13.     

Expanding your accounting classroom with digital video technology

In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) Master Class, we share our experiences in exploring the use of digital video in teaching accounting and explain how numerous accounting professors are taking advantage of the capabilities afforded by digital video technologies. Online video clips, student video projects, and online video lecture recordings hold great promise for accounting education. We have created a website that complements and demonstrates the teaching ideas presented in this article and that facilitates video integration into accounting courses. We discuss the pedagogical benefits of using video, including those from general education and accounting literature. The article concludes with suggestions for how accounting faculty can keep current with video technology, areas for future accounting research and a call to action for accounting educators. Our work with digital video technology has led to the 2011 American Accounting Association (AAA) Innovation in Accounting Education Award as well as the 2010 Canadian Academic Accounting Association (CAAA) Howard Teall Innovation in Accounting Education Award.     

A further note on arrow's impossibility theorem

For arbitrary measure spaces of agents we investigate the existence of social welfare functions which fulfill a suitable non-dictatorship axiom; it turns out that there is an essential difference between finite and σ-finite but infinite measure spaces. Furthermore the condition of universal domain of social welfare functions is weakened.