Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

Abstimmen oder Schwimmen? Plebiszitarer Sport und synchronisierte Wahlen. [Sink or swim: Plebiscitary sport and synchronised voting.][In German]

This chapter starts from the observation that new sporting attributes are growing up unnoticed in popular entertainment and ‘reality’ TV. They celebrate not individual heroics but spectator-oriented teamwork which must look effortless and stylish. Instead of objective measurements – ‘faster, higher, stronger’ – winners are picked by voting and consumer choice. Sport and media are converging and integrating. As they do so, what counts as sport, why it is valued, and what it symbolises for contemporary culture, are all changing. I take these changes to be emblematic of something emergent in the culture at large as the modernist paradigm shifts towards a new consumerist paradigm. This is symbolised in new sports, of which the paradigm example is synchronised swimming. The chapter traces these changes via the career and legacy of the Australian swimming and fashion pioneer Annette Kellerman.

Comparing international television news : the case of violence presentation in Germany, Great Britain and Russia -- [in German : Gewalt in internationalen Fernsehnachrichten - eine komparative Analyse medialer Gewaltpräsentation in Deutschland, Großbritannien und Russland]

This is an important book that ought to launch a debate about how we research our understanding of the world, it is an innovative intervention in a vital public issue, and it is an elegant and scholarly hard look at what is actually happening. Jean Seaton, Prof of Media History, U of Westminster, UK & Official Historian of the BBC -- Summary: This book investigates the question of how comparative studies of international TV news (here: on violence presentation) can best be conceptualized in a way that allows for crossnational, comparative conclusions on an empirically validated basis. This book shows that such a conceptualization is necessary in order to overcome existing restrictions in the comparability of international analysis on violence presentation. Investigated examples include the most watched news bulletins in Great Britain (10o'clock news on the BBC), Germany (Tagesschau on ARD) and Russia (Vremja on Channel 1). This book highlights a substantial cross-national violence news flow as well as a cross-national visual violence flow (key visuals) as distinct transnational components. In addition, event-related textual analysis reveals how the historical rootedness of nations and its symbols of power are still manifested in televisual mediations of violence. In conclusion, this study lobbies for a conscientious use of comparative data/analysis both in journalism research and practice in order to understand what it may convey in the different arenas of today’s newsmaking.

The causal effect of income on health: Evidence from German reunification

We investigate whether therewas a causal effect of income changes on the health satisfaction of East and West Germans in the years following reunification. Our data source is the German Socio-Economic Panel (GSOEP) between 1984 and 2002, and we fit a recently proposed fixed-effects ordinal estimator to our health measures and use a causal decomposition technique to account for panel attrition.We find evidence of a significant positive effect of income changes on health satisfaction, but the quantitative size of this effect is small. This is the case with respect to current income and a measure of ‘permanent’ income.

Making orchids – Gardening an intersex experience on videotape [In German - Orchideen Züchten. Eine inter Erfahrung auf Film]

In 2004, my thirtieth year of life, I began to develop and produce a documentary about the lived experience of being intersex. At the time, I didn’t ever expect the film would be autobiographical in nature. I’d known I was intersex since I was 17, and aware of my difference for many years prior, and I’d been making and presenting documentaries for almost as long, yet the idea to expose myself so publicly was frightening to me. However, I realised I couldn’t expect others to step in front of the lens when I didn’t have the courage to do so myself. The final result was Orchids: My Intersex Adventure, which maps my intersex journey from shame, stigma and secrecy to self‐acceptance. The film has now been broadcast on television sets around the world. It has also won many awards and appeared in numerous film festivals....

Valuing those close to us : A comparison of German and Australian quality newspapers’ reporting of death in foreign news

A number of studies into the coverage of death have provided some evidence of journalists giving preference to events from certain regions and to certain types of death. This comprehensive evaluation of how two German and two Australian newspapers cover death specifically in foreign news finds clear evidence that journalists primarily look for events in countries which are culturally proximate to their own. The cultural proximity thesis here includes links such as cultural, political, economic or linguistic connections with a country. Some important national differences in how journalists at the Frankfurter Allgemeine Zeitung, Süddeutsche Zeitung, The Australian and The Sydney Morning Herald report on death were also identified. These could be traced to some important cultural differences between the two countries, underlining the need for more research which locates culture at the core of news analysis.

Mediating orientation and self-expression in the world of consumption : Australian and German lifestyle journalists' professional views

Despite having experienced rapid popularity over the past two decades, lifestyle journalism is still somewhat neglected by academic researchers. So far mostly explored as either part of wider lifestyle programming, particularly on television, or in terms of individual sub-fields, such as travel, fashion or food journalism, lifestyle journalism is in need of scholarly analysis particularly in the area of production, based on the increasing importance which the field has in influencing audiences’ ways of life. This study explores the professional views of 89 Australian and German lifestyle journalists through in-depth interviews in order to explore the ways in which they engage in processes of influencing audiences’ self-expression, identities and consumption behaviors. The article argues that through its work, lifestyle journalism is a significant shaper of identities in today’s consumer societies.

Friends or followers? The relations between German soccer clubs and their fans on Twitter

This paper shows how soccer clubs from Germany’s first division have started to use Twitter. Analysis is based on tweets from and to club accounts as well as on follower numbers, and specific clubs are selected for case studies. This approach reveals that Twitter mirrors the conflicts between professional sports and traditional fandom.

Commentary on the article by Swanenburg et al. ‘Validity and reliability of a German version of the Neck Disability Index (NDI-G)’

We commend Swanenburg et al. (2013) on translation, development, and clinimetric analysis of the NDI-G. However, the dual-factor structure with factor analysis and the high level of internal consistency (IC) highlighted in their discussion were not emphasized in the abstract or conclusion. These points may imply some inconsistencies with the final conclusions since determination of stable point estimates with the study's small sample are exceedingly difficult.

Broadside; For the German mothers of the 12000 Jewish soldiers who fell in combat during World War I Posters and Signs

An die deutschen Muetter! 12000 juedische Soldaten sind fuer das Vaterland auf dem Felde der Ehre gefallen. Christliche und juedische Helden haben gemeinsam gekaempft und ruhen gemeinsam in fremder Erde. 12000 Juden fielen im Kampf! Blindwuetiger Parteihass macht vor den Graebern der Toten nicht halt. Deutsche Frauen, duldet nicht, dass die juedische Muetter in ihrem Schmerz verhoehnt wird. Reichsbund juedischer Frontsoldaten e.V.

Professor Lichtenberger, German literature professor at the Sorbonne, with Toni and Sigmund Feist Portraits; Groups

Digital Image

Herman Sommerfeld, German Jewish World War I pilot, seated in an airplane Portraits Men

Signed by photographer bottom left