Aktuelle Publikationen

  • Artikel
  • Buch
  • Dissertation
  • Studien- / Abschlussarbeit
  • Tagungsbericht
  • Andere
  • Deißinger, Thomas; Braun, Vera (Hrsg.) (2018): Introduction: Objectives and Structure of the Erasmus+ Project ITE-VET DEISSINGER, Thomas, ed., Vera BRAUN, ed.. Improving teacher education for applied learning in the field of VET. Münster: Waxmann, 2018, pp. 7-14. ISBN 978-3-8309-3960-3

    Introduction: Objectives and Structure of the Erasmus+ Project ITE-VET

    ×

    dc.title:

  • (2018): Personal-Data Disclosure in a Field Experiment : Evidence on Explicit Prices, Political Attitudes, and Privacy Preferences Games. 2018, 9(2), 24. eISSN 2073-4336. Available under: doi: 10.3390/g9020024

    Personal-Data Disclosure in a Field Experiment : Evidence on Explicit Prices, Political Attitudes, and Privacy Preferences

    ×

    Many people implicitly sell or give away their data when using online services and participating in loyalty programmes—despite growing concerns about company’s use of private data. Our paper studies potential reasons and co-variates that contribute to resolving this apparent paradox, which has not been studied previously. We ask customers of a bakery delivery service for their consent to disclose their personal data to a third party in exchange for a monetary rebate on their past orders. We study the role of implicitly and explicitly stated prices and add new determinants such as political orientation, income proxies and membership in loyalty programmes to the analysis of privacy decision. We document large heterogeneity in privacy valuations, and that the offered monetary benefits have less predictive power for data-disclosure decisions than expected. However, we find significant predictors of such decisions, such as political orientation towards liberal democrats (FDP) and membership in loyalty programmes. We also find suggestive evidence that loyalty programmes are successful in disguising their "money for data" exchange mechanism.

  • Three Essays on Estimation, Forecasting and Evaluation of Financial Risk

    ×

    dc.title:

  • The Aggregate Consequences of Tax Evasion

    ×

    There is a sizable overall tax gap in the U.S., albeit tax non-compliance differs sharply across income types. While only small percentages of wages and salaries are underreported, the estimated misreporting rate of self-employment business income is substantial. This paper studies how tax evasion in the self-employment sector affects aggregate outcomes and welfare. We develop a dynamic general equilibrium model with incomplete markets in which heterogeneous agents choose between being a worker or self-employed. Self-employed agents may hide a share of their business income but face the risk of being detected by the tax authority. Our model replicates important quantitative features of the U.S. economy in terms of income, wealth, self-employment, and tax evasion. Our quantitative ndings suggest that tax evasion leads to a larger self-employment sector but it depresses the average size and productivity of self-employed businesses. Tax evasion generates positive aggregate welfare effects because it acts as a subsidy for the self-employed. Workers, however, suffer from substantial welfare losses.

  • Upward Income Mobility and Legislator Support for Education Policies

    ×

    This paper investigates how upward mobility affects legislator voting behavior towards education policies. We develop an electoral competition model where voters are altruistic parents and politicians are office seeking. In this setting the future economic status of the children is affected both by current public education spending and by the level of upward mobility. Using a newly compiled dataset of roll call voting on California education legislation matched with electoral district-level upward mobility we find that the likelihood of a legislator voting "no" on redistributive education bills decreases by 10 percentage points when upward mobility in his electoral district decreases by a standard deviation.

  • Deißinger, Thomas; Pilz, Matthias (2018): Berufsbildungssystem : Einführung RAUNER, Felix, ed., Philipp GROLLMANN, ed.. Handbuch Berufsbildungsforschung. 3. aktualisierte und erweiterte Auflage. Bielefeld: wbv Media, 2018, pp. 254-256. UTB. 5078. ISBN 978-3-8252-5078-2

    Berufsbildungssystem : Einführung

    ×

    dc.title:


    dc.contributor.author: Pilz, Matthias

  • Improving teacher education for applied learning in the field of VET

    ×

    dc.title:

  • (2018): Locally-Rooted Directors EFMA 2018. 2018

    Locally-Rooted Directors

    ×

    We study the influence of locally-rooted directors, i.e., board members with personal ties to a company’s geographic location, on firm performance. Locally-rooted directors may be elected for two contrasting reasons. First, they may provide important local know-how and business relations that can prove beneficial to a company. Second, they may be elected solely because of social ties with company insiders, such as fellow board directors, top executives, or large shareholders. In the latter case, locally-rooted directors may lack both relevant experience, business skills, and independence. We use the directors’ alma mater as a proxy for local roots. Almost 30% of all directors in our sample are locally-rooted. The empirical analysis indicates that locally-rooted directors are negatively related with Tobin’s Q, which suggests that they are chosen due to their social ties with insiders rather than because they add local business know-how. However, the negative relationship with Tobin’s Q is not present in domestically-oriented companies, i.e., firms without material foreign sales, and firms in regulated industries. Thus, the results do not rule out that, in some cases, the presence locally-rooted directors may be optimal.

  • Heterogeneity in Conformity and Cooperation : Two Experiments and Statistical Software

    ×

    dc.title:

  • Piopiunik, Marc; Schwerdt, Guido; Simon, Lisa; Wößmann, Ludger (2018): Die Bedeutung von Produktivitätssignalen auf dem Arbeitsmarkt : Ein Experiment mit Lebensläufen unter Personalleitern ifo-Schnelldienst. 2018, 71(4), pp. 25-29. ISSN 0018-974X. eISSN 2199-4455

    Die Bedeutung von Produktivitätssignalen auf dem Arbeitsmarkt : Ein Experiment mit Lebensläufen unter Personalleitern

    ×

    Wie treffen Personalleiter die Entscheidung, welche Kandidaten zum Vorstellungsgespräch eingeladen werden? Personalleiter können die Produktivität ihrer Bewerber nicht direkt beobachten, sondern müssen Schlüsse aus den Signalen schriftlicher Bewerbungen ziehen.1 In einer neuen Studie analysieren wir, welche Fähigkeitssignale Arbeitgeber relevant und glaubwürdig finden, indem wir eine repräsentative Stichprobe deutscher Personalleiter in einem Entscheidungsexperiment zwischen jeweils zwei Lebensläufen von Berufsanfängern mit verschiedenen, zufällig zugeteilten Fähigkeitssignalen auswählen lassen. Hierbei konzentrieren wir uns auf drei Kategorien von Fähigkeitssignalen: kognitive Fähigkeiten, soziale Fähigkeiten und Reife. Die Ergebnisse zeigen, dass Signale in allen drei Kategorien für die Einstellungsentscheidung der Arbeitgeber wichtig sind. Welches Signal in der jeweiligen Kategorie relevant ist, hängt aber vom Bildungsstand und Geschlecht der Berufsanfänger ab: Wir unterscheiden zwischen Realschulabsolventen, die sich auf eine Lehrstelle bewerben, und Hochschulabsolventen, die sich auf eine erste Festanstellung bewerben. Abschlussnoten und soziale Fähigkeiten sind für männliche und weibliche Bewerber sowie für beide Berufseinsteigergruppen gleichermaßen relevant. IT- und Sprachkenntnisse spielen insbesondere bei weiblichen Bewerbern eine große Rolle, während bei männlichen Bewerbern die Reife besonders wichtig ist. Ältere Personalleiter sowie Geschäftsführer schauen weniger auf Abschlussnoten und mehr auf andere Fähigkeitssignale. In größeren Firmen wird besonders auf die Hochschulnote geachtet.

  • Belastungen und Bewältigungsressourcen : Empirisch-analytische Zugänge innerhalb wirtschaftspädagogischer Lehr-Lern- und Handlungsprozesse

    ×

    dc.title:

  • Rudorf, Sarah; Schmelz, Katrin; Baumgartner, Thomas; Wiest, Roland; Fischbacher, Urs; Knoch, Daria (2018): Neural Mechanisms Underlying Individual Differences in Control-Averse Behavior The Journal of neuroscience : the official journal of the Society for Neuroscience. 2018, 38(22), pp. 5196-5208. ISSN 0270-6474. eISSN 1529-2401. Available under: doi: 10.1523/JNEUROSCI.0047-18.2018

    Neural Mechanisms Underlying Individual Differences in Control-Averse Behavior

    ×

    When another person tries to control one's decisions, some people might comply, but many will feel the urge to act against that control. This control aversion can lead to suboptimal decisions and it affects social interactions in many societal domains. To date, however, it has been unclear what drives individual differences in control-averse behavior. Here, we address this issue by measuring brain activity with fMRI while healthy female and male human participants made choices that were either free or controlled by another person, with real consequences to both interaction partners. In addition, we assessed the participants' affects, social cognitions, and motivations via self-reports. Our results indicate that the social cognitions perceived distrust and lack of understanding for the other person play a key role in explaining control aversion at the behavioral level. At the neural level, we find that control-averse behavior can be explained by functional connectivity between the inferior parietal lobule and the dorsolateral prefrontal cortex, brain regions commonly associated with attention reorientation and cognitive control. Further analyses reveal that the individual strength of functional connectivity complements and partially mediates the self-reported social cognitions in explaining individual differences in control-averse behavior. These findings therefore provide valuable contributions to a more comprehensive model of control aversion.

    SIGNIFICANCE STATEMENT Control aversion is a prevalent phenomenon in our society. When someone tries to control their decisions, many people tend to act against the control. This can lead to suboptimal decisions such as noncompliance to medical treatments or disobeying the law. The degree to which individuals engage in control-averse behavior, however, varies significantly. Understanding the proximal mechanisms that underlie individual differences in control-averse behavior has potential policy implications, for example, when designing policies aimed at increasing compliance with vaccination recommendations, and is therefore a highly relevant research goal. Here, we identify a neural mechanism between parietal and prefrontal brain regions that can explain individual differences in control-averse behavior. This mechanism provides novel insights into control aversion beyond what is accessible through self-reports.

  • Wer profitiert von zentralen Abiturprüfungen? : Längerfristige Effekte der Implementation zentraler Abiturprüfungen im Bundesland Freie Hansestadt Bremen auf Handlungen und Emotionen von Lehrpersonen, Schülerinnen und Schülern

    ×

    dc.title:

  • Neuenschwander, Markus P.; Hofmann, Jan; Jüttler, Andreas; Schumann, Stephan (2018): Professional Desires and Career Decisions : Effects of Professional Interests, Role Models, and Internship in Lower Secondary School International Journal for Research in Vocational Education and Training. 2018, 5(3), pp. 226-243. eISSN 2197-8646. Available under: doi: 10.13152/IJRVET.5.3.5

    Professional Desires and Career Decisions : Effects of Professional Interests, Role Models, and Internship in Lower Secondary School

    ×

    Context: Following the social cognitive career theory of Lent, Brown, and Hackett (1994), the current study examines the effect of role models’ professions and practical internship experiences on the choice of professional environment independent of professional interests. Embedded in the Swiss context with its strong vocational training system, the paper outlines to what extent the desired professional environment is realized in the chosen apprenticeship two years later and how this realization can be predicted. The theoretical model proposes that students form direct professional experiences during their first internship(s). If those experiences are positive, students choose an apprenticeship in the same professional environment. Students have indirect (vicarious) professional experiences through their role models. If those experiences are positive, students choose an apprenticeship in the role model’s professional environment. The study examined whether, independent of professional interests, direct experiences in internships and indirect experiences through role models’ professions predict the realization of a desired professional environment in an apprenticeship.

    Method: The longitudinal sample consists of N = 348 seventh- and ninth-grade students from four German-speaking Swiss cantons. Professional interests and environments were measured using standardized questionnaires. The professional environments of the desired professions, the chosen apprenticeships, the role model’s professions, and the internship’s professions were coded using Holland’s (1997) interest types: realistic, investigative, artistic, social, enterprising, and conventional (RIASEC).

    Results: In 53% of the cases, students chose an apprenticeship in the professional environment they desired. In 53% of the cases, the chosen professional environment corresponded with the professional environment of the student’s two most important role models. In 39% of the cases, those role models were their parents. By means of logistic regression analyses, we can show that role models’ professional environments and the professional environment of the first internship influenced the realization of the desired professional environment at the end of lower secondary school, independent of the effect of the individuals’ interests.

    Conclusions: Results show that direct professional experiences in internships and indirect experiences of role models influence the realization of the desired professional environment, independent of professional interests. In a contextual approach, career counselling should include the role model’s profession and how it corresponds with the client’s interests and professional desires. Moreover, role models, especially parents, have a responsibility to reflect on how their goals influence students’ career choice processes.

  • Interkulturelle Sensibilität und Persönlichkeitsmerkmale : eine empirische Untersuchung zu Auslandsaufenthalten von Auszubildenden

    ×

    dc.title:

  • The Ex Ante Effect of Creditor Rights on Corporate Financial and Investment Policy

    ×

    We examine the ex ante effect of an exogenous reduction in secured creditor rights on corporate financial and investment policy. We find that firms increase corporate leverage using both the reduced distress costs of secured debt and the positive externalities the lower secured creditor rights transfer to the borrowing costs of unsecured credit. Further, firms discard investments that reduce the risk of uncovering distress costs but are, however, less profitable. Our results suggest that firms eliminate unproductive protection mechanisms previously set in place to contract around costly bankruptcy legislations. This interpretation is confirmed by higher levels of risk and profitability. After establishing the average effect, we also show that the financing and investment response is highly dependent on the firm types which attract heterogeneous intensities in the positive (reduced distress costs) and negative (increased secured borrowing costs) effects of the weakened secured creditor rights. This result suggests that a uniform bankruptcy infrastructure that balances positive and negative effects of secured creditor rights is unsuited to be the optimal solution. Our finding rather points to a menu of bankruptcy procedures in which a debtor- and creditor-friendly code co-exist and thus allows different types of firms to contract for preferred procedures.

  • Bellani, Luna; Fusco, Alessio (2018): Social exclusion : theoretical approaches D’AMBROSIO, Conchita, ed.. Handbook of Research on Economic and Social Well-Being. Cheltenham: Edward Elgar Publishing, 2018, pp. 193-205. ISBN 978-1-78195-370-9. Available under: doi: 10.4337/9781781953716.00012

    Social exclusion : theoretical approaches

    ×

    This chapter reviews the theoretical approaches to social exclusion, which is a concept referring to a state of multidimensional disadvantage but also to the process through which an individual progressively becomes marginalized in a society. After explaining the context in which this concept emerged in the European Union, the sociological approaches are explained, followed by the axiomatic approach drawn from economics. Finally, the authors conclude by providing a comparison of the concept of social exclusion with that of income poverty.

  • Rauner, Felix; Grollmann, Philipp (Hrsg.) (2018): Vergleichende Berufsbildungsforschung RAUNER, Felix, ed., Philipp GROLLMANN, ed.. Handbuch Berufsbildungsforschung. 3. aktualisierte und erweiterte Auflage. Bielefeld: wbv Media, 2018, pp. 256-265. utb Pädagogik. 5078. ISBN 978-3-8252-5078-2

    Vergleichende Berufsbildungsforschung

    ×

    dc.title:

  • Kärner, Tobias; Minkley, Nina; Rausch, Andreas; Schley, Thomas; Sembill, Detlef (2018): Stress and Resources in Vocational Problem Solving Vocations and Learning. 2018, 11(3), pp. 365-398. ISSN 1874-785X. eISSN 1874-7868. Available under: doi: 10.1007/s12186-017-9193-8

    Stress and Resources in Vocational Problem Solving

    ×

    By adapting the job demands-resources model of Demerouti et al. Journal of Applied Psychology, 86(3), 499–512, (2001) to vocational problem-solving situations, we aimed to investigate how, and to what extent, problem-solving demands and personal resources affect stress responses and task interest. Therefore, we used a problem-solving task from the business administration domain in a computer-based office simulation. We assigned 58 participants into two groups. The treatment group worked on the problem scenario, whereas the control group was instructed to inspect the computer-based scenario and to check the software’s usability without solving the problem. Problem-solving demands, perceived stress, task interest, cardiovascular parameters, and cortisol concentration were assessed before, during and after the task at several time points. The vocational problem-solving task was associated with perceived time pressure, uncertainty, mental effort, task difficulty, and perceived stress. In addition, we found higher heart rate and cortisol concentration and lower heart rate variability values in the treatment group (compared to the control group) at the end of the task. Furthermore, we found that content knowledge buffers the impact of problem-solving demands on stress responses and it maintains task interest under high mental effort. Overall, we found evidence that vocational problem-solving activities bear stress-evoking potential and personal resources may provide buffering and maintaining functions.

  • Three Essays in Empirical Corporate Finance

    ×

    dc.title:

Beim Zugriff auf die Publikationen ist ein Fehler aufgetreten. Bitte versuchen Sie es erneut und informieren Sie im Wiederholungsfall support@uni-konstanz.de