Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship

This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (ICA). The regimes are analyzed in the context of a firm with overlapping capacity investments where projects earn excess returns and residual income is utilized as performance indicator. Provided that IVA and ICA systematically differ based on the criterion of unconditional conservatism, we assess their respective decision-usefulness for different valuation- and stewardship-scenarios. Assuming that addressees solely observe current accounting data of the firm, ICA provides information which is useful for valuation and stewardship without reservation whereas IVA entails problems under specific assumptions.

Kindersegen und effektive Rituale: Die Jesuiten in China zwischen lokalen Heilspraktiken, tridentinischer Norm und konfuzianischer Obrigkeit

In christlichen Gemeinden, die im 17. Jahrhundert in zahlreichen chinesischen Provinzen entstanden, versuchten die Jesuiten deshalb vor allem, die Heilsbedürfnisse der Gläubigen vor Ort zu befriedigen. Da in der chinesischen Gesellschaft die Fortsetzung der männlichen Linie von grosser Wichtigkeit war, war Kindersegen ein Anliegen erster Ordnung, dem die Jesuiten mit ihren Ritualen zu begegnen hatten. Sie setzten christliche Heilsobjekte oft gegen Kinderlosigkeit ein und standen Frauen bei schwierigen Niederkünften bei. Mit solchen Heilspraktiken, die in China traditionellerweise von lokalen religiösen Spezialisten ausgeführt wurden, traten die Missionare in Konkurrenz mit anderen Anbietern auf dem chinesischen Heilsmarkt. Der Vortrag beleuchtet die Rolle der Jesuiten als religiöse Spezialisten in lokalen christlichen Gemeinden und fragt nach den Spannungen, die sich zwischen dieser Rolle einerseits und den Rollen als katholische Missionare und konfuzianische Literati andererseits ergaben.

Animal Guts as Ideal Chemical Reactors: Maximizing Absorption Rates

I solved equations that describe coupled hydrolysis in and absorption from a continuously stirred tank reactor (CSTR), a plug flow reactor (PFR), and a batch reactor (BR) for the rate of ingestion and/or the throughput time that maximizes the rate of absorption (=gross rate of gain from digestion). Predictions are that foods requiring a single hydrolytic step (e.g., disaccharides) yield ingestion rates that vary inversely with the concentration of food substrate ingested, whereas foods that require multiple hydrolytic and absorptive reactions proceeding in parallel (e.g., proteins) yield maximal ingestion rates at intermediate substrate concentrations. Counterintuitively, then, animals acting to maximize their absorption rates should show compensatory ingestion (more rapid feeding on food of lower concentration), except for the lower range of diet quality fur complex diets and except for animals that show purely linear (passive) uptake. At their respective maxima in absorption rates, the PFR and BR yield only modestly higher rates of gain than the CSTR but do so at substantially lower rates of ingestion. All three ideal reactors show milder than linear reduction in rate of absorption when throughput or holding time in the gut is increased (e.g., by scarcity or predation hazard); higher efficiency of hydrolysis and extraction offset lower intake. Hence adding feeding costs and hazards of predation is likely to slow ingestion rates and raise absorption efficiencies substantially over the cost-free optima found here.

Familienlust, Familienfrust - Auf der Suche nach einem Ideal (TV-Interview von Barbara Bleisch)

Weihnachtszeit heisst für viele Familienzeit - und dann fliegen oft die Fetzen. Warum reiben sich die Menschen in Familien so auf - und halten dennoch fest an ihr? Was zeichnet eine gute Familie aus, und was bedeutet sie heute? Barbara Bleisch spricht mit der Psychologin Pasqualina Perrig-Chiello.

The mentalizing network orchestrates the impact of parochial altruism on social norm enforcement.

Parochial altruism - a preference for altruistic behavior towards ingroup members and mistrust or hostility towards outgroup members--is a pervasive feature in human society and strongly shapes the enforcement of social norms. Since the uniqueness of human society critically depends on the enforcement of norms, the understanding of the neural circuitry of the impact of parochial altruism on social norm enforcement is key, but unexplored. To fill this gap, we measured brain activity with functional magnetic resonance imaging (fMRI) while subjects had the opportunity to punish ingroup members and outgroup members for violating social norms. Findings revealed that subjects' strong punishment of defecting outgroup members is associated with increased activity in a functionally connected network involved in sanction-related decisions (right orbitofrontal gyrus, right lateral prefrontal cortex, right dorsal caudatus). Moreover, the stronger the connectivity in this network, the more outgroup members are punished. In contrast, the much weaker punishment of ingroup members who committed the very same norm violation is associated with increased activity and connectivity in the mentalizing-network (dorsomedial prefrontal cortex, bilateral temporo-parietal junction), as if subjects tried to understand or justify ingroup members' behavior. Finally, connectivity analyses between the two networks suggest that the mentalizing-network modulates punishment by affecting the activity in the right orbitofrontal gyrus and right lateral prefrontal cortex, notably in the same areas showing enhanced activity and connectivity whenever third-parties strongly punished defecting outgroup members.

Auserwählte Völker : das altjüdische Ideal im Gegensatz zum germanischen

von I. Zangwill. Mit Geleitw. von F. Perles

Explaining car drivers' intention to prevent road-traffic noise: An application of the Norm Activation Model

Strengthening car drivers’ intention to prevent road-traffic noise is a first step toward noise abatement through voluntary change of behavior. We analyzed predictors of this intention based on the norm activation model (i.e., personal norm, problem awareness, awareness of consequences, social norm, and value orientations). Moreover, we studied the effects of noise exposure, noise sensitivity, and noise annoyance on problem awareness. Data came from 1,002 car drivers who participated in a two-wave longitudinal survey over 4 months. Personal norm had a large prospective effect on intention, even when the previous level of intention was controlled for, and mediated the effect of all other variables on intention. Almost 60% of variance in personal norm was explained by problem awareness, social norm, and biospheric value orientation. The effects of noise sensitivity and noise exposure on problem awareness were small and mediated by noise annoyance. We propose four communication strategies for strengthening the intention to prevent road-traffic noise in car drivers.

Norm and Anomaly in the Jewish Life of Jesus (Toledot Yeshu)

The Toledoth Yeshu, the “Generation,” or “Life of Jesus,” have been described as an anti-Gospel, or a parody of the Gospel. This protean tradition, witnessed in more than hundred manuscripts and printed editions, offers a “counter-history” of the life of Jesus and the origins of Christianity. According to this mischievous narrative Jesus was an illegitimate child turned charlatan, and his disciples a bunch of violent and senseless rogues who continued to stir up trouble in Israel even following their leader’s shameful hanging. The Toledoth Yeshu is the story of an anomaly (Jesus and the birth of Christianity). It is also a story about confusion: marital confusion, social confusion, and religious confusion. As an exercise in “historical imagination,” the Toledoth Yeshu offers a narrative of religions compared, and a reflection on social and religious borders, on their instability and fragility, and ultimately on their necessity. The present paper will explore the normative dimension of the Toledoth Yeshu tradition: the way the “disorder of things” the narrative relates also conveys a powerful discourse on social and religious norms. We will also seek to map this tradition in the broader context of medieval Jewish discussions on Jesus (particularly Maimonides) as a “case” in the religious history of mankind, addressing issues of false prophecy, religious deviation, transgression, and heresy.

Norm fir di zemṭlichn miṭglidr des adminisṭratziohns-korps der jidišen gemeinde in Berlin

Übers. d. Hauptsacht.: Ordnung für alle Mitglieder des Verwaltungsrats der Jüdischen Gemeinde in Berlin