 T K Riesen, J Gottofrey, H J Heiz, Andrea Schenker-Wicki, ECOSYS-87: Model Calculations of the activity in cow meat related to deposition time and feeding regimes after a nuclear fallout, Health Physics, Vol. 71 (6), 1996. (Journal Article)
The radioecological model ECOSYS-87 was used to evaluate the effect of countermeasures for reducing the ingestion dose by eating cattle meat after an accidental release of radioactive material. Calculations were performed using a database adapted to Swiss conditions for the case that (1) contaminated grass or hay is replaced by clean fodder; (2) the last 100 days before slaughter, taking place one year after an accident, only uncontaminated fodder is given; and (3) alternative feeding regimes are chosen. Seasonal effects were considered by doing all calculations for a deposition at each month of the year. Feeding uncontaminated forage 100 d before slaughter (case 2) proved to be the most effective countermeasure and reduced the integrated activity in meat by 90% to 99%. The effect of replacing contaminated grass (case I) was less uniform and depended strongly on the time a deposition occurred. In this case the reduction was between 50% and 100% one year after deposition. The substitution of contaminated hay (case 1) was less effective compared to the substitution of grass. The choice of alternative feeding regimes (case 3) led to a reduction of the integrated activity of up to 40% one year after deposition. The present model calculations dearly reveal the importance of the seasonality and demonstrate the usefulness of such calculations as a basis for generating countermeasures in decision support systems. |
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Dieter Pfaff, Thomas Schröer, The relationship between financial and tax accounting in Germany - Authoritativeness and reverse authoritativeness principle, Accounting, Auditing and Accountability Journal, Vol. 5 (Suppl.), 1996. (Journal Article)
This paper focuses on the traditionally close relationship between financial and tax accounting in Germany by looking first at the historical developments. The so-called authoritativeness principle dates back to the late 19th century. By describing the different facets of the authoritativeness and the reverse author-itativeness principle, the reader will get a good overview of the historical relationship. Furthermore, the role of the highest fiscal court and the influence of some of its decisions is presented in detail. After discussing regulations concerning deferred taxation and methods of calculating those deferred taxes, the paper concludes with an estimation of future development, where it will be shown that the close relationship between commercial and tax accounts is politically stable, but that changes might be ahead with respect to the recent developments in the international accounting harmonisation debate. |
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Bruno Staffelbach, Hans Peter Wehrli, Markt- und menschenorientierte Unternehmensführung, Haupt Verlag, Bern/Stuttgart/Wien, 1996. (Book/Research Monograph)
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Jacob Goeree, Liu Shuangzhe, Neudecker Heinz, Solutions: An Inequality Involving Submatrices, Econometric Theory, Vol. 12 (02), 1996. (Journal Article)
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Erich Walter Farkas, On the sharpness of the Orlicz-Sobolev imbedding theorem, Revue Roumaine de Mathématiques Pures et Appliquées, Vol. 41 (5/6), 1996. (Journal Article)
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André Achim, Stéphane Guérard, A look at the Nd as a special case of CNV, Brain & Cognition, Vol. 30 (3), 1996. (Journal Article)
Tone onset and normal tone offset in Nd tasks are formally similar to the S1 and S2 events in a CNV task requiring perceptual discrimination (tone duration) for designated tones. If the Nd thus reflects more than mere stimulus selection, increasing the duration of all tones should lengthen the Nd wave. Eight subjects participated to three Nd tasks, with short tones of 50, 150, and 300 msec, respectively. Mean amplitude difference (Nd) between relevant and distracter tones was measured over consecutive 50-msec time windows from 75 to 370 msec. The Nd was significant at C3, Cz, and C4 from the 125- to 170- to the 275- to 320-msec windows, with a significant tone duration effect only for the 225- to 270-msec time slice, with no sign of extended Nd with longer tones. Although this questions existing views of the Nd, it does not particularly agree with the Nd-as- compressed-CNV hypothesis. |
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E Rühli, Sybille Sachs, Diversification in the New Economic Reality - New Challenges for Strategic Competitive Intelligence (SCI), Competitive Intelligence Review, Vol. 7 (2), 1996. (Journal Article)
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Egon Franck, T Bagschik, C Opitz, Einzelwirtschaftliche Bewertung von Strategien der Nutzungsintensivierung und Lebensdauerverlängerung von Produkten - Eine Forschungsagenda, In: Neue Technologien für die Kreislaufwirtschaft, Karlsruhe, p. 34, 1996. (Book Chapter)
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Christian Ewerhart, Patrick W Schmitz, Die theoretische Fundierung unvollständiger Verträge, Homo Oeconomicus, Vol. XIII (4), 1996. (Journal Article)
Innerhalb der Kontrakttheorie hat sich im vergangenen Jahrzehnt die Theorie unvollständiger Verträge als besonders fruchtbar erwiesen. Jüngste Forschungsarbeiten zeigen jedoch, daß die durch Hart und Moore (1988) als gegeben geglaubte Fundierung nicht sehr robust ist. Ziel des Artikels ist es, einen Einblick in aktuelle Fragen und Ergebnisse der diesbezüglichen Forschung zu ermöglichen. |
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Rainer Winkelmann, Employment Prospects and Skill Acquisition of Apprenticeship-Trained Workers in Germany, Industrial and Labor Relations Review, Vol. 49 (4), 1996. (Journal Article)
Using data from the German Socio-Economic Panel for 1984-90, the author analyzes the entrance of young individuals into the German labor market, comparing the experience of apprenticeship graduates to that of graduates from universities, full-time vocational schools, and secondary schools. Apprentices experienced fewer unemployment spells in the transition to their first full-time employment than did non-apprentices. Among apprentices, those trained in large firms had the smoothest transition to employment; once employed, however, apprentices (whether they stayed in their training firm or not) and non-apprentices had similar job stability (as measured by tenure). An estimated 70% of apprenticeship trainees left their training firm within a five-year period. These findings are consistent with the view that apprenticeship training develops general, portable skills rather than firm-specific skills |
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Peter Zweifel, Wolfram Strüwe, Long-term care insurance and bequests as instruments for shaping intergenerational relationships, Journal of Risk and Uncertainty, Vol. 12 (1), 1996. (Journal Article)
The growing demand for long-term care (LTC) causes the relationship between children and their parents to gain increased importance for society. Parents may create incentives for children to provide LTC through bequests, or they may purchase LTC insurance. While these instruments have been analyzed separately in the literature, this article shows that optimal LTC insurance must be small in the presence of bequests. Thus, the failure of private LTC insurance to diffuse into middle-class households may be explained by the fact that the bequest instrument is fully available to the current generation of parents, who for the first time since 1914 are in a position to bequeath an intact stock of capital in major industrialized countries. |
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Rainer Winkelmann, Markov Chain Monte Carlo analysis of underreported count data with an application to worker absenteeism, Empirical Economics, Vol. 21 (4), 1996. (Journal Article)
A new approach for modeling under-reported Poisson counts is developed. The parameters of the model are estimated by Markov Chain Monte Carlo simulation. An application to workers absenteeism data from the German Socio-Economic Panel illustrates the fruitfulness of the approach. Worker absenteeism and the level of pay are unrelated, but absence rates increase with firm size. |
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Rainer Winkelmann, Unskilled labor and wage determination: an empirical investigation for Germany, Journal of Population Economics, Vol. 9 (2), 1996. (Journal Article)
This article contributes to the ongoing debate on native wage impacts of immigration. I propose a mobile-fixed factor distinction as a framework in which to think about the differential impact of immigration on various labor market groups. Skilled workers are treated as a fixed factor of production since the strong reliance on skill certification in Germany inhibits mobility and shelters from competition. Unskilled workers, in contrast, receive competitive wages. Using data from the German Socio-Economic Panel for 1984–1989 I estimate panel wage regressions for groups of workers separated by skill certification. I find that university graduates‘ wages increase, and the wages of workers without postsecondary degree decrease, as the industry share of unskilled workers increases. The effect for apprentices is ambiguous. |
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Michael Hess, Computerlinguistik und Logikprogrammierung, Künstliche Intelligenz, Special Issue on Logic Programming (3), 1996. (Journal Article)
Computerlinguistik und Logikprogrammierung sind historisch gesehen eng verbunden: Ein Formalismus, der ursprünglich zur effizienten Verarbeitung natürlicher Sprachen entwickelt worden war (Colmerauers ""systèmes-Q''), wurde verallgemeinert zur ersten für allgemeine Programmierzwecke hinreichend effizienten Sprache des automatischen Theorembeweisens, zu Prolog.
Spezifische Probleme bei der Verarbeitung natürlicher Sprachen sind Ambiguität und die ""Quasi-Kontextsensitivät'' natürlichsprachlicher Sätze (letzteres sind Konstruktionen, die theoretisch zwar nicht kontextsensitiv sind, sich aber in übersichtlicher Weise nur als solche erklären lassen). Für sie sind in der Computerlinguistik Methoden entwickelt worden, die auch in der Logikprogrammierung allgemein von Interesse sind.
Unter der Beziehung der ""Constraints'' werden in Linguistik und Logikprogrammierung verwandte, aber nicht identisch Phänomene behandelt. Es besteht die Hoffnung, dass sich in absehbarer Zeit eine gemeinsame Sicht auf diese Phänomene ergeben wird. |
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Helmut Krcmar, Henrik Lewe, Gerhard Schwabe, Herausforderung Telekooperation, Springer, Berlin / Heidelberg, Deutschland, 1996. (Book/Research Monograph)
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Gerhard Schwabe, Helmut Krcmar, CSCW Werkzeuge, Wirtschaftsinformatik, Vol. 38 (2), 1996. (Journal Article)
In diesem Beitrag wird ein Überblick über CSCW-Werkzeuge und ihre Designideen gegeben. Die Grundfunktionen von CSCW-Werkzeugen "Gemeinsames Material", "Überbrückung von Raum", "Überbrückung von Zeit" und "Neue Arbeitsformen" werden vorgestellt.
Sodann werden Texteditoren, Zeichenwerkzeuge, Softwaredesignwerkzeuge, Abstimmungswerkzeuge, Ideenlandschaften, Group Support Systeme, Shared Screen- und Shared Window-Werkzeuge, Werkzeuge zur automatischen Protokollierung der Interaktion, Werkzeuge für Telepräsenz und CSCW-Infrastrukturen beschrieben. Vor dem Ausblick wird noch auf einige Werkzeuge für die asynchrone Zusammenarbeit eingegangen. |
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Gerhard Schwabe, Die Rolle neuer Informations- und Kommunikationstechnologie für die Bürgerinformation, IM: die Fachzeitschrift für Information Management & Consulting, Vol. 11 (2), 1996. (Journal Article)
Dieser Artikel gibt einen Überblick über die Nutzung und Nutzungspotentiale von Informati-ons- und Kommunikationstechnologie für die Bürgerinformation. Zuerst wird der derzeitige Stand der Nutzung dargestellt. Dann werden einige innovative Anwendungen für die Bürger-information vorgestellt. Aus diesen Beispielen und weiteren Untersuchungen werden Einfluß-faktoren und ein zukünftiger Trend von Bürgerinformationssystemen in Deutschland abgelei-tet. Ein paar Gedanken zu Gelegenheiten für die Informationsindustrie schließen den Artikel. |
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Gerhard Schwabe, Helmut Krcmar, Parallele Redezeit, Business Computing, Vol. 8, 1996. (Journal Article)
Durch verstärkte Gruppenarbeit in den Unternehmen nimmt auch die Zahl der Konferenzen zu. Computerunterstützung ist dabei noch selten. |
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Abraham Bernstein, Christian P. Schucan, Document and Process Transformation During the Product Life-Cycle, In: International Working Conference on Information and Process Integration in Enterprises - Rethinking Documents (IPIC), 1996. (Conference or Workshop Paper)
Based on our experiences in the corporate banking department of the Union Bank of Switzerland we are convinced that business, IT and organizational aspects have to be considered in an integrated way while developing IT-strategies. IT-strategies are crucial for an effective (business) development because they identify the constant and the changing parts of an IT infrastructure during product life cycle. In order to achieve this, we state three design invariants: the deep structure of the process, the dependencies within the process, and the information handled. We believe that identifying these invariants will lead to a deeper understanding of product-life-cycles. |
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Zafer Öztürk, Program slicing und Program Understanding : Unterstützung in der Softwarewartung und im Reverse Engineering, University of Zurich, Faculty of Economics, Business Administration and Information Technology, 1996. (Dissertation)
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