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IT-Kontrollen in der Finanzberichterstattung: theoretische Analyse und praktische Gestaltung am Fallbeispiel der Crealogix AG

Vor dem Hintergrund folgenschwerer Unternehmensskandale und zunehmender staatlicher Regulierung haben sich auch Schweizer Unternehmen mit dem Thema «Interne Kontrolle in der Finanzberichterstattung» auseinanderzusetzen. Der IT kommt dabei besondere Bedeutung zu. Sie dient heutzutage nicht mehr lediglich der Buchführung, sondern einer zeitgemässen Erfassung, Verarbeitung und...

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Deutsch / 01/01/2008

The impact of active labour market programmes on the duration of unemployment in Switzerland

This article evaluates the effects of Swiss active labour market programmes on the job chances of unemployed workers. The main innovation is a comparison of two important dynamic evaluation estimators: the ‘matching’ estimator and the ‘timing-of-events’ estimator. We find that both estimators generate different treatment effects. According to the matching estimator temporary...

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English / 01/01/2008

Conformists and mavericks: the empirics of frequency-dependent cultural transmission

Conformity is a type of social learning that has received considerable attention among social psychologists and human evolutionary ecologists, but existing empirical research does not identify conformity cleanly. Conformity is more than just a tendency to follow the majority; it involves an exaggerated tendency to follow the majority. The “exaggerated” part of this definition ensures...

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English / 01/01/2008

Prey-producing predators: the ecology of human intensification

Economic growth theory and theoretical ecology represent independent traditions of modeling aggregate consumer-resource systems. Both focus on different but equally important forces underlying the dynamics of human societies. Though the two traditions have unknowingly converged in some ways, they each have curious conventions from the perspective of the other. These conventions are...

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English / 01/01/2008

The cognitive neuropsychological understanding of persecutory delusions

In considering the contribution of cognitive neuropsychology to the understanding of persecutory delusions, we shall proceed in this chapter as follows: First, we shall consider the contribution of the more conventional clinical neuropsychological approach to the study of delusions. After all, cognitive neuropsychology developed as a hybrid of clinical neuropsychology (the...

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English / 01/01/2008

Output and abatement effects of allocation readjustment in permit trade

In permit trading systems, free initial allocation is common practice. A recent example is the European Union Greenhouse Gas Emission Trading Scheme (EU-ETS). We investigate effects of different free allocation schemes on incentives and identify significant perverse effects on abatement and output employing a simple multi-period model. Firms have incentives for strategic action if...

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English / 01/01/2008

The functional anatomy of the MMN: A DCM study of the roving paradigm

Using dynamic causal modelling (DCM), we have presented provisional evidence to suggest: (i) the mismatch
negativity (MMN) is generated by self-organised interactions within a hierarchy of cortical sources [Garrido, M.I., Kilner, J.M., Kiebel, S.J., Stephan, K.E., Friston, K.J., 2007. Dynamic causal modelling of evoked potentials: a reproducibility study. NeuroImage 36, 571–580...

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English / 01/01/2008

Studying the neurobiology of social interaction with transcranial direct current stimulation--The example of punishing unfairness

Studying social behavior often requires the simultaneous interaction of many subjects. As yet, however, no painless, noninvasive brain stimulation tool existed that allowed the simultaneous affection of brain processes in many interacting subjects. Here we show that transcranial direct current stimulation (tDCS) can overcome these limits. We apply right prefrontal cathodal tDCS and...

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English / 01/01/2008

Managed Care Konzepte und Lösungsansätze: ein internationaler Vergleich aus schweizerischer Sicht

This paper applies the five modified standard criteria generally used in economics for assessing system performances to gauge the contribution of Managed Care to the performance of three health care systems, viz. Germany, the Netherlands and the United States. The maximum contribution of Managed Care to the performance of the health care system is found for the United States and the...

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Deutsch / 01/01/2008

Efficient and secure power for the United States and Switzerland

In this contribution, portfolio theory is applied to power technologies of the United States and Switzerland. A current user view is adopted to determine the efficient frontier of generation technologies in terms of expected return and risk. Since shocks in generation costs per kWh (the inverse of expected returns) are correlated, seemingly unrelated regression estimation (SURE) is...

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English / 01/01/2008

Econometric Analysis of Count Data

The book provides graduate students and researchers with an up-to-date survey of statistical and econometric techniques for the analysis of count data, with a focus on conditional distribution models. Proper count data probability models allow for rich inferences, both with respect to the stochastic count process that generated the data, and with respect to predicting the...

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English / 01/01/2008

Risk management in the Clean Development Mechanism (CDM) – the potential of sustainability labels

There is a danger that the CDM will fail to live up to its goals, namely reduction of greenhouse gas emissions and enhanced sustainable development. Sustainability labelling is a promising strategy to hedge against such failures. Labels could also serve as a business risk-hedging tool. The existing labels for the CDM are not comprehensive enough, however. A two-tiered stakeholder...

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English / 01/01/2008

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