infonet-economy

Während der vergangenen zwei Jahre haben mehr als zehn an der Schweizer Börse SIX kotierte Unternehmen von den internationalen Rechnungslegungsstandards (IFRS) zu Swiss GAAP FER gewechselt. Das bekannteste Beispiel ist die Swatch Group. Der Trend ist von grosser Bedeutung für den schweizerischen Kapitalmarkt und gibt zu vielen Fragen Anlass.

Im Rahmen einer Studie an der...

Cognitive models of decision making aim to explain the process underlying observed choices. Here, we test a sequential sampling model of decision making, multialternative decision field theory (MDFT; Roe, Busemeyer, & Townsend, 2001), on empirical grounds and compare it against 2 established random utility models of choice: the probit and the logit model. Using a within-subject...

The heritability of variety seeking in the food domain was estimated from a large sample (N = 5,543) of middle age to elderly monozygotic and dizygotic twins from the “Virginia 30,000” twin study. Different dietary variety scores were calculated based on a semi-quantitative food choice questionnaire that assessed consumption frequencies and quantities for a list of 99 common foods....

Affective states can change how people react to measures aimed at influencing their decisions such as providing a default option. Previous research has shown that when defaults maintain the status quo positive mood increases reliance on the default and negative mood decreases it. Similarly, it has been demonstrated that positive mood enhances the preference for inaction. We extend...

Innovation research increasingly focuses on understanding why and how firms implement new management practices, processes or structures. Emerging in the shadow of research on technological innovation, growing evidence points towards the inter-firm relation as an important locus of innovation. Yet although organizational theory suggests discrete alternative inter-firm coordination...