Verschärfte Anforderungen für eine Aktivierung von Kaufpreisdifferenzen: Vorschlag zur Weiterentwicklung der Rechnungslegung vor dem Hintergrund jüngerer Erkenntnisse der normativen und empirischen Accounting-Forschung

Die Bilanzierung von im Zuge von Unternehmenszusammenschlüssen auftretenden Kaufpreisdifferenzen gehört seit geraumer Zeit zu den umstrittensten Problem-bereichen der internationalen Rechnungslegung. Jüngere empirische Studien kom-men zu dem Schluss, dass es sich bei solchen, üblicherweise als Goodwill bezeichneten Kaufpreisdifferenzen in vielen Fällen lediglich um eine Überbezahlung handelt. Sowohl das FASB als auch das IASB scheinen diese Erkenntnisse allerdings zu ignorieren, erlauben sie doch die Aktivierung von Kaufpreisdifferenzen unabhängig von ihrem Charakter, wodurch der Zweck der Rechnungslegung zweifelsohne konterkariert wird. Als besonders problematisch ist in diesem Zusammenhang zu bezeichnen, dass die für alle anderen Vermögenswerte und Schulden geltenden Ansatzkriterien ausgerechnet bei Kaufpreisdifferenzen nicht geprüft werden müssen. Die Autoren des vorliegenden Beitrags fordern daher de lege ferenda eine Bilanzierung von Kaufpreisdifferenzen, die einerseits auf den Charakter der jeweiligen Differenz abstellt und darüber hinaus eine ausführliche Ansatzprüfung beinhaltet.For many years, recognition and measurement of goodwill has been among the most controversial issues in international accounting. Recent empirical research indicates that payment differences in business combinations in many cases simply represent an overpayment. Both the FASB and the IASB seem to ignore the results of these studies, as they allow recognition of goodwill regardless of its character, which obviously contradicts the purpose of financial statements. Especially problematic is the fact that the usual criteria for recognition are not applied to business combinations. In this article, the authors demand an accounting for payment differences in business combinations that is dependent on their character and that incorporates the criteria for recognition which have to be applied to all other assets and liabilities

Do Universities Have a Role in Managing Public Schools: Lessons from the Penn Partnership Schools

Over the past several years, the standards based reform movement has produced increasingly dramatic shifts in the relationship between educational policies and school-based practices. The No Child Left Behind Act of 2001 has further intensified public scrutiny and local accountability for demonstrating that all children meet national standards in their learning. However, to achieve desired improvements in student learning, it is clear that many schools must fundamentally rethink the ways in which they organize instructional practices

Staying Power: The Future of Manufacturing in Massachusetts

Reviews the state's manufacturing employment since 1939; analyzes current data by industry, economic share, workers' demographics, and location; and projects trends through 2016. Based on surveys and interviews, examines manufacturers' perspectives

It Takes a Village: Americans' Views of Community Schools

Citizen preferences play a key role in a democracy, and there is a substantial body of work that tries to understand the role that public preferences play in the policy process. Despite the important role public opinion plays, there are only limited efforts to document public opinion about education, psychology, and health. The Public Mind project seeks to address this gap by providing reliable, valid public opinion data to inform public debate. The Project includes a series of public opinion surveys on a variety of issues related to governance, policies, and practice that have the potential to affect human development. This new survey indicates that the appetite for community schools is strong. The national survey of about 3,000 adults, released August 9th, 2018 shows that a majority of Americans approve of schools that offer integrated educational, social, health and community services to students and families

Passive und naive Helden. Georg Lukács als Kritiker der Tragödie Gerhart Hauptmanns

Der Beitrag bietet eine selektive Skizze von Georg Lukács' Kritik an Gerhart Hauptmann zwischen 1903 und 1946. Schwerpunkte sind 1) Lukács’ Kritik des Naturalismus, wie er sie darlegt in seiner 'Entwicklungsgeschichte des modernen Dramas' im Kontext der "Suche nach dem großen Drama", das heißt der Tragödie, 2) Lukács' Urteile über Hauptmann, in denen er aus der Perspektive marxistischer Literaturkritik Sprach- und Denkbilder des Tragischen und der Tragödie auf die Persönlichkeit des Dichters überträgt

Are old-old patients with major depression more likely to relapse than young-old patients during continuation treatment with escitalopram?

<p>Abstract</p> <p>Background</p> <p>Escitalopram has shown efficacy and tolerability in the prevention of relapse in elderly patients with major depressive disorder (MDD). This <it>post-hoc </it>analysis compared time to relapse for <it>young-old </it>patients (n = 197) to that for <it>old-old </it>patients (n = 108).</p> <p>Method</p> <p>Relapse prevention: after 12-weeks open-label treatment, remitters (MADRS ≤12) were randomised to double-blind treatment with escitalopram or placebo and followed over 24-weeks. Patients were outpatients with MDD from 46 European centers aged ≥75 years (<it>old-old</it>) or 65-74 years of age (<it>young-old</it>), treated with escitalopram 10-20mg/day. Efficacy was assessed using the Montgomery Åsberg Depression Rating Scale (MADRS).</p> <p>Results</p> <p>After open-label escitalopram treatment, a similar proportion of <it>young-old </it>patients (78%) and <it>old-old </it>patients (72%) achieved remission. In the analysis of time to relapse based on the Cox model (proportional hazards regression), with treatment and age group as covariates, the hazard ratio was 4.4 for placebo <it>versus </it>escitalopram (χ²-test, df = 1, χ²= 22.5, p < 0.001), whereas the effect of age was not significant, with a hazard ratio of 1.2 for <it>old-old </it>versus <it>young-old </it>(χ²-test, df = 1, χ²= 0.41, p = 0.520). Escitalopram was well tolerated in both age groups with adverse events reported by 53.1% of <it>young-old </it>patients and 58.3% of <it>old-old </it>patients. There was no significant difference in withdrawal rates due to AEs between age groups (χ²-test, χ²= 1.669, df = 1, p = 0.196).</p> <p>Conclusions</p> <p><it>Young-old </it>and <it>old-old </it>patients with MDD had comparable rates of remission after open-label escitalopram, and both age groups had much lower rates of relapse on escitalopram than on placebo.</p

The Value of Public Sector Audit:Literature and History

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation

He who has will be given? Promotion of highly gifted students and fairness

In diesem Aufsatz geht es um eine Analyse der Argumente zugunsten von Hochbegabtenförderung. Diese wird einerseits mit dem Verweis auf das Gemeinwohl begründet und andererseits damit, dass sie den Hochbegabten selbst geschuldet sei. Im Folgenden liegt der Schwerpunkt auf der Analyse solcher pädagogischer Argumente, welche die Hochbegabtenförderung mit Forderungen der Chancengleichheit oder Gerechtigkeit begründen. Dabei wird sich zeigen, dass die Analyse dieser Argumente um eine wichtige Perspektive ergänzt werden muss: Der Begabungsbegriff muss genauer in den Blick genommen und mit den Argumenten für die Hochbegabtenförderung abgeglichen werden. Die hier vorgelegte Analyse weckt auf diese Weise Zweifel an der Behauptung, dass die Hochbegabtenförderung ein Gebot der Gerechtigkeit sei. (DIPF/Orig.)The article analyzes arguments in favor of the promotion of highly gifted students. This promotion is, on the one hand, justified by referring to the general welfare and, on the other, by arguing that it is owed to the highly talented students themselves. In the following, the focus will be on the analysis of pedagogical arguments which justify the promotion of highly gifted students on the basis of demands for equal opportunities and fairness. It will be shown that the analysis of these arguments has to be supplemented by an important perspective: the concept of talent has to be examined more closely and to be synchronized with arguments in favor of the promotion of highly gifted students. The analysis presented here raises doubts as to the claim that the promotion of highly talented students constitutes a dictate of fairness. (DIPF/Orig.