Unlimited or disrupted communication? How does the development of the mobile phone effect our ability of social action?

The aim of this essay is to discuss the thesis of the German Sociologist Günter Burkhart that in modern societies a phenomenon appeared which he calls “handymania”, an excessive and nearly addictive use of the mobile phones especially from adolescents. After a short overview about the history of the cell phone, I will relate this development to Jürgen Habermas “theory of communicative action”, more precisely to his diagnosis of a pathological society (“lifeworld”) to find out if the “handymania” could be one expression of it. Adjacent I will present social-psychological theories from E.H.Erikson and Tilmann Habermas to ascertain whether juveniles could really be a high-risk group for this kind of addiction. I will focus on the ability to communicate in an Habermasian way that could be seriously harmed by the unregulated usage of cell phones.telecommunication, cell phones, youth behaviour, Habermas

Should auditors be reviewed by peers or should the state do it?

Rather than 'who', the most important question is 'how' auditors are audited, argues Lukas Löhlei

From peer review to PCAOB inspections: regulating for audit quality in the U.S.

This study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our knowledge of audit regulation. The traditional self-regulatory system of the accounting profession came to an end, in 2002, when the PCAOB was established to oversee the audit firms of publicly traded companies. This paper contributes to the controversial debate about self-regulation versus independent regulation by analyzing, categorizing, and comparing the research findings on the peer review system and the PCAOB system along three dimensions: the validity of peer reviews and PCAOB inspections, the recognition of reviews and inspections by decision-makers (e.g., investors, bankers, committees), and the effect of reviews and inspections on audit quality. Synthesizing the research on the regulatory regimes suggests that the notion of external quality control, both through peer reviews and government inspections, is positively linked with an improvement of audit quality. At the same time, the analysis indicates that external users do not seem to recognise peer review and PCAOB reports as very useful instruments for decision-making, which is in line with an identified rather skeptical perception of the audit profession on reviews and inspections. Overall, this study reveals that although the academic literature on peer review and PCAOB inspection is extensive it has not produced definitive conclusions concerning various aspects of audit regulation. This paper shows how this blurred picture is due to conflicting research findings, the dominance of the quantitative research paradigm, and unchallenged assumptions within the literature, and concludes by proposing research opportunities for the future

Initial practical experience in monitoring refractory material in the glass industry using the SAVEWAY system

By means of the SAVEWAY system it is possible to continuously control the refractory material. The measurement of the lining wear is based on the characteristic temperature dependence of the specific electrical resistance of the refractory materials. The advantage of the SAVEWAY system in comparison with other known procedures lies in the areal monitoring of a refractory material. Trough construction areas which are difficult to overlook from the exterior can also be reliably monitored using SAVEWAY. When this system was used in the mineral wool industry it was possible to confirm the remaining wall thickness measurements by means of the SAVEWAY system when breaking out the lining. The results achieved by the glass industry up to now reflect the fact that it is possible to monitor the refractory material by means of SAVEWAY. Modified melting conditions are included in the respective calculations of the remaining wall thickness

Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany

Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy evaluation we analyse if public R&D funding is suitable for influencing firms' collaborative behaviour in the intended way and where applicable, if a lasting change results. The empirical analysis is based on German CIS data and a supplemental telephone survey. Using a nearest-neighbour matching approach we find that R&D funding is indeed a particularly valuable tool for the linking of science into industry R&D partnerships. However, we also show in a bivariate probit analysis that newly initiated R&D co-operations with science are less likely to be continued after funding has ended compared to already existing co-operations. Therefore, the behavioural change induced by public funding is not necessarily longlived. --Public Funding,Firm Behaviour,Policy Evaluation,R&D Co-operation

Detecting Behavioural Additionality: An Empirical Study on the Impact of Public R&D Funding on Firms' Cooperative Behaviour in Germany

Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy evaluation we analyse if public R&D funding is suitable for influencing firms' collaborative behaviour in the intended way and where applicable, if a lasting change results. The empirical analysis is based on German CIS data and a supplemental telephone survey. Using a nearest-neighbour matching approach we find that R&D funding is indeed a particularly valuable tool for linking science into industry R&D partnerships. However, we also show in a bivariate probit analysis that newly initiated R&D co-operations with science are less likely to be continued after funding has ended compared to already existing cooperations. Therefore, the behavioural change induced by public funding is not necessarily long-lived. --Public Funding,Firm Behaviour,Policy Evaluation,R&D Co-operation

Unlimited or disrupted communication? How does the development of the mobile phone effect our ability of social action?

The aim of this essay is to discuss the thesis of the German Sociologist Günter Burkhart that in modern societies a phenomenon appeared which he calls “handymania”, an excessive and nearly addictive use of the mobile phones especially from adolescents. After a short overview about the history of the cell phone, I will relate this development to Jürgen Habermas “theory of communicative action”, more precisely to his diagnosis of a pathological society (“lifeworld”) to find out if the “handymania” could be one expression of it. Adjacent I will present social-psychological theories from E.H.Erikson and Tilmann Habermas to ascertain whether juveniles could really be a high-risk group for this kind of addiction. I will focus on the ability to communicate in an Habermasian way that could be seriously harmed by the unregulated usage of cell phones.ERASMUS progra

Theorizing (and) the future of interdisciplinary accounting research

While interdisciplinary accounting research (IAR) is recognized as a polyphonic space for innovation and pluralism, scholars have increasingly expressed unease about the discipline’s future trajectory. This paper focuses the role of theory and how it contributes to stagnation and progress in IAR. To counter stagnation, some have advocated for more theoretical reflection, while other voices call for less emphasis on theory for the sake of pursuing practically relevant research. As young researchers, we reframe this debate by focusing on researchers’ everyday experiences with producing and developing theory. Drawing on a combination of autoethnographic material and interviews, we focus on how researchers ask questions, sort through literature, write and cite, present, and review papers for journals. Through the analysis of these materials, we provide three contributions. First, we highlight where, and through which practices, theoretical stagnation persists. Second, we outline suggestions for changing how we work, which address stagnation in concrete and actionable ways. Third, we propose rethinking theory – not as a process or product, but as a life-long event. We argue that these insights will help us focus on impactful research that emerges with and not despite theory

Detecting Behavioural Additionality : An Empirical Study on the Impact of Public R&D Funding on Firms’ Cooperative Behaviour in Germany

Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy evaluation we analyse if public R&D funding is suitable for influencing firms' collaborative behaviour in the intended way and where applicable, if a lasting change results. The empirical analysis is based on German CIS data and a supplemental telephone survey. Using a nearest-neighbour matching approach we find that R&D funding is indeed a particularly valuable tool for the linking of science into industry R&D partnerships. However, we also show in a bivariate probit analysis that newly initiated R&D co-operations with science are less likely to be continued after funding has ended compared to already existing co-operations. Therefore, the behavioural change induced by public funding is not necessarily longlived

Zwischen Klüften und Fugen

Diese Arbeit geht der Frage nach, wie wohnungslose Männer in Wien ihre scheinbar ausweglose Situation einschätzen, wie sie versuchen dieser „Armutslage“ zu bewältigen, und wie sie dabei die Rolle öffentlicher Institutionen, insbesondere der Wiener Wohnungslosenhilfe, erleben. Anhand von acht biographischen Interviews wird in dieser qualitativen Studie die dynamische Komponente von Lebensverläufen wohnungsloser Klienten mittels des kontingenten Karrierekonzepts nachgezeichnet. Damit kann sowohl die Perspektive der Handelnden als auch die Prozesshaftigkeit der Karriere von Wohnungslosen analysiert werden. Das theoretische Gerüst für diese Arbeit bildet die dynamische Armutsforschung. „Arme“ werden mit diesem Ansatz nicht nur als „Opfer“ der Gesellschaft sondern auch als rational handelnde Akteure verstanden. Erleiden und Handeln werden nicht als konträr, sondern als komplementär, verstanden. Mittels der von Uta Gerhardt entwickelten und auf Max Weber beruhenden idealtypischen Strukturanalyse werden in dieser Untersuchung Klientenkarrieren von wohnungslosen Menschen in Idealtypen abgebildet. Die idealtypische Strukturanalyse setzt bei der Analyse des Einzelfalls an und führt über die induktive Mehrfallanalyse zu verallgemeinerbaren Aussagen. In den Ergebnissen wird deutlich, wie wichtig es ist, die Dynamik der Karriere von wohnungslosen Menschen zu kennen, um gezielt an jene Lebensbereiche anzuknüpfen, in denen positive Erfahrungen gesammelt wurden und damit Kompensationseffekte zwischen den Lebensbereichen wirksam werden können. Erst mit dem Wissen über die individuellen sozialen Exklusionsprozesse können SozialarbeiterInnen gemeinsam mit den Klienten nachhaltige Copingstrategien aufbauen und damit auch die Zugänge zu den Ressourcen der jeweiligen Funktionssysteme des Wohlfahrtsstaates wieder herstellen.The study seeks to highlight the question how homeless men in Vienna assess their seemingly hopeless situation, which measures they take to escape their „poverty“ and how they experience the role of public institutions, in particular the Agency for Homeless Care of the City of Vienna. Based on eight biographic-narrative interviews, the qualitative study retraces the dynamic component of the life courses of homeless clients with the help of the contingent career concept. This perspective aims at an an open-ended course and enables the researcher to observe the solution of problematic situations. As it is impossible to grasp and understand the dynamism of biographical developments through snapshots, the dynamic poverty research has been chosen as the theoretical framework of the study. Here the ‚poor‘ are not merely the ‚victims‘ of society who passively go through their sad lot, but individuals who nevertheless retain a kind of autonomy to decide what is best for them. The research retraces careers of homeless people as ideal types on the basis of structural analysis based on Max Weber and developed by Ute Gerhardt. The ideal-typical structural analysis starts out from the single analysis of the individual career course and continues inductively analysing all cases leading to results which then can be generalized. The results demonstrate the importance of being familiar with the careers of homeless people in order to find a link to those sequences of their lives where positive experiences can be traced. Thus a compensation can take place between the single life sequences. It is only by knowing the individual social exclusion processes that social workers can work at finding - together with their clients - sustainable coping strategies so that an access can be re-established to he various systems of the welfare state