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Die Dissertation leistet einen Beitrag zu einem maßgeblichen Diskussionsstrang der Transformationsforschung, der politische, administrative und gesellschaftliche Auswirkungen kultureller Aspekte im Vereinigungs- und Integrationsprozeß Ostdeutschlands analysiert. Am Beispiel Ost-Berliner Bezirksverwaltungen wird der Verlauf ihrer Transformation von einer "real-sozialistischen zur klassisch-(west-)europäischen Verwaltung" (Klaus König) untersucht. Im Mittelpunkt der Arbeit steht die Frage, ob Handlungsorientierungen des Personals, welches in der DDR sozialisiert wurde, den radikalen institutionellen Umbruchsprozeß überdauerten und inwieweit solche "legacies" (Hellmut Wollmann) Unterschiede zu Orientierungen des Personals in der West-Berliner Bezirksverwaltung begründen. Zu diesem Zweck rekonstruiert der Verfasser realtypische Handlungsorientierungen im DDR-Verwaltungsbereich Referat Jugendhilfe (Akten- und Dokumentenanalyse, "oral history"-Interviews) und stellt sie mit Hilfe eines fünfdimensionalen Schemas denen in der Verwaltung westdeutscher Prägung gegenüber. Anschließend werden unter Verwendung von qualitativen und quantitativen Methoden der Einstellungsforschung Orientierungen des Personals in der Sozial- und Jugendverwaltung Ost- und West-Berliner Bezirksverwaltungen vergleichend analysiert. Im resümierenden Fazit entwickelt der Verfasser Hypothesen zu (verwaltungs-)kulturellen Aspekten des Integrationsprozesses Ost-Berliner Bezirksverwaltungen und stellt sie in den Kontext des Verlaufes ostdeutscher Verwaltungstransformation. / This dissertation contributes to the important theme of discussion, analysing the transformational development of the political, administrative and sociological effects and their impact on cultural aspects, with regards to the reunification and reintegration process in East Germany. East Berlin borough administrative bodies have been used as examples to research the course of their transformation from a "socialist, to a classical (west) European administration" (Klaus König). This work centres around the question of how the personnel coped with the orientation, which in the GDR was socialist, survived the process of radical institutional change, and how far such "legacies" (Hellmut Wollmann) provide reasons for differences in the orientation of the personnel in the boroughs of West Berlin. For this reason, the author has reconstructed the typical GDR-orientations in the field of Youth-Work-Administration (Analysis of files and documents, oral-history interviews), which stand in opposition, with the help of a five dimensional scheme, to the administrative character of West Germany. A comparative analysis follows making use of qualitative and quantitative methods regarding recruitment development orientation of the personnel through a comparison of the Social and Youth-Work administrative bodies of East and West Berlin boroughs. In conclusion, the author develops hypotheses regarding (administrative-) cultural aspects of the integration process of the East Berlin borough administrations, and places these in context with the course of the East German transformation.

Der Sammelband behandelt ausgewählte Aspekte des Zusammenwachsens von Ost- und Westdeutschland 25 Jahre nach der Wiedervereinigung: Dominieren Gemeinsamkeiten oder Unterschiede das Verhältnis beider Landesteile zueinander? Neben Gesamtbilanzen zur Demokratieentwicklung und zur politischen Kultur stehen Politikfeldanalysen wie die Sozial-, Bildung- und Zuwanderungspolitik im Mittelpunkt. / The book analyzes selected aspects of the reunification of East and West Germany after 25 years: Dominate similarities or differences the relationship between the two parts of the country to each other? The volume focuses on overviews about the development of democracy and political culture as well as on social, education- and immigration policy.

美國於安隆事件爆發後，其仔細審視國內立法環境，發現外部審計缺乏獨立性、監督會計師的法令缺乏有效性、缺乏公司治理的標準以及證券分析師的利益衝突嚴重。後來又陸續發生了許多企業弊案，如WorldCom、Xerox等，更使股市重挫連連，令美國社會及廣大的投資者飽受打擊，對財務報表嚴重失去信心。 美國立法院在強大壓力之下，在短短八個月通過沙賓法案，此法案堪稱是美國自1930年代證券交易法規制定以來的最大改革，除了加重民事、刑事責任外，對公司負責人、董事會、白領階級的責任更在法條中詳加規定，明確劃分各管理階層之責任，希望能透過完整、嚴格的法令規範來降低弊案再度發生的可能性。所有在美國上市公司包括外國在美國上市公司（Foreign Private Issuer：FPI）必須遵守該法令之要求，期望該法令透過建置一會計監督委員會提供對會計相關產業必要且嚴格的管理架構，取代過去已被證明失敗的自律方式，並讓美國SEC也有更多資源去聘請的更多人員去強化技術架構，以重建投資人重建對資本市場的信心。 然而，當沙賓法案通過之後，不僅對美國本土上市公司造成重大衝擊，同時也對外國企業在美上市的公司造成震撼教育。尤其是中小型企業在遵循沙賓法案第404條坎及美國公開發行公司會計監督委員會(PCAOB)的要求上，所產生的遵循成本及外部審計等費用，無疑是相當幅度的負擔。 實質上，在國際資本市場中美國股市是許多外國企業最大的資金籌措來源，企業可透由發行美國存託憑證(American Depositary Receipts, ADR)募集到所需的資金；但近幾年來由新信託憑證的發行，無論是就數量或發行金額來觀察，均顯示美國證券市場正在流失其競爭優勢的地位。 在2006年共發行139種新的存託憑證，其中以金磚四國(印度、中國、蘇聯及巴西)最多，佔全體總數約49%，然而以其發行種類來區分，GDR的發行數量為90件，佔全體的65%，詳如圖1.1 所示。不禁讓人感到訝異的是，全世界證券市場不是在美國市場嗎？無論是以資金的籌措迅速性及流動性或提高公司的知名度而言，美國的證券市場應是首選才對，但為何新興國家們選擇發行全球信託憑證而不是美國信託憑證？ 本研究期望先就瞭解存託憑發行市場的狀況，從而對美國存託憑證(ADR)及全球存託憑證(GDR)進行探討及比較其間的異同，以及瞭解沙賓法案制度面、法規面等規範，進一步探討沙賓法案與存託憑發行公司的影響，期望藉由本研究提供國內企業赴美國市場發行信託憑證應需考量的因素，並進而提供一些結論及建議參考。

This thesis is concerned with a comparison of works written by GDR authors Hanns Cibulka, Waldtraut Lewin a Christine Wolter which deal with the motif of the journey to Italy. The analysis is based on spatial and intercultural theories, which are presented in the first part of the thesis. The genre of travelogue, the motif of the Italian journey in the German-language literature and political conditions for the creation and publication of travelogues in the GDR are also introduced. The core of the thesis is the comparison of eleven texts, especially travelogues, regarding the spatial and social dimension of travelling. The first aspect covers reflections of Goethe's Italian journey and the function of travelling, as well as the depiction of nature, urban space and architecture and the treatment of the garden motif. Regarding the second aspect, the author follows the narrative technics used in portraying the mediators between the travelling writers and the Italian culture, as well as in the depiction of tourists or strangers. An additional question of the study is whether (and possibly how) the writers reflect on the GDR regime against the background of the Italian scenery.

Em uma conversa com Hans Kaufmann, publicada sob o título de Subjektive Authentizität (1973), Christa Wolf afirma a necessidade de se encontrar um tipo de escrita que alcance um alto grau de realismo na apresentação de temas relevantes, mas polêmicos para o indivíduo e seu grupo. Na ocasião da entrevista a autora já trabalhava em Kindheitsmuster, publicado pouco depois (1976). Este trabalho parte da hipótese de que as novas técnicas narrativas exigidas pela autora, a qual se posiciona na ocasião contra a política cultural da RDA e o realismo socialista, seriam visíveis não apenas no romance mencionado, mas em toda sua trajetória a partir de então, e mais decididamente retomadas em Stadt der Engel oder The Overcoat of Dr.Freud (2010), o qual se aproxima muito do livro da década de setenta tanto por sua estrutura e recursos narrativos adotados, quanto por tratar-se novamente da narração de experiências autobiográficas cruciais em sua trajetória. Por meio da comparação dos livros citados procura-se analisar alguns dos recursos estilísticos e estratégias literárias utilizados para configurar a experiência em dois momentos temporais bastante distintos, bem como o modo pelo qual acontecimentos pessoais e da história contemporânea são apresentados em estreita ligação. Por meio de diversas técnicas literárias e de uma determinada posição diante de si e do público, a autora cultiva uma escrita ao mesmo tempo objetiva e subjetiva, a qual traria o indivíduo para o centro do texto e produziria um tipo especial de realismo e de autenticidade por ela almejados, devendo-se, contudo, atentar para as especificidades de cada contexto. Do jogo entre subjetividade e objetividade presente nos dois textos deriva-se ainda um outro, entre a factualidade e ficcionalidade, de modo que os textos da autora se aproximam de uma tendência surgida nos anos setenta: a da autoficção. Trata-se de um conceito bastante versátil e polêmico da teoria literária, o qual deve ser primeiramente definido, para assim ver como se configura no caso específico de Wolf, cujos textos são declarados pela autora como ficcionais, mas recebidos por público e crítica como autobiográficos. O caráter ficcional de seus textos estaria antes no emprego de técnicas metaficcionais, de encenação de processos de escrita e de rememoração na obra, que na ficcionalidade dos episódios. / During conversation with Haus Kaufmann published under the title Subjektive Authentizität (1973), Christa Wolf affirms the necessity of establishing a mode of writing with the purpose of reaching a high degree of Realism and combining social polemic with thematic literary presentation. At that moment, Wolfs Kindheitsmuster was already in progress; it would be published three years later, in 1976. This dissertation has as its claim that Wolfs new narrative techniques, vindicated at the same time of the authors rupture with Socialist Realism and GDR cultural politics, are visible not only in Kindheitsmuster, but also through her entire career thereafter. In order to demonstrate that, we propose the evaluation of Kindheitsmuster in comparison with Wolfs 2010 novel Stadt der Engel oder The Overcoat of Dr. Freud. In this novel, Wolf recovers some of the narrative techniques first developed in the 1970s, and, following the example of Kindheitsmuster, plunges herself into important autobiographic material. By the way of this comparison, our aim is to analyze some of Wolfs stylistic devices and strategies put in use so as to present close interconnection between historical moment and personal experience in two quite different moments. Through those devices and strategies, combined with Wolfs own public position, the author blurs the traditional boundaries between fictionality and factuality, subjectivity and objectivity, by bringing into attention her concept of subjective authenticity and a new idea of Realism as well. Behind Wolfs achievement, there is a quite specific understanding of autofictionality, based upon metafictional techniques and the mingling of literary representation and recollection processes, and which is our task to interpret.

<p>This essay is a case-study of a phenomenon called “ostalgie” which could be described as GDR-nostalgia. “Ostalgie” is a compound of the two German words “ost” (east) and “Nostalgie” (nostalgia.) It is, like a similar phenomenon referred to as “communist nostalgia”, a type of nostalgia. However, if one were to define “ostalgie” as “communist nostalgia” important aspects of the phenomenon would be left out. Despite the vast research (mainly by German scholars) on the reunification process of the two German states, little has been said about the positive retrospective evaluation of the former GDR among eastern Germans. The purpose of this study is to examine what constitutes “ostalgie” and what it could lead to. To answer what ostalgie is I examine research literature and analyze so called “ostalgie” consumption products such as movies and souvenirs with GDR-symbols. Drawing on two alternative hypotheses, one related to political socialization and one related to unification related hardships, I discuss the possible explanations for the emergence of “ostaglie”. To answer what ostalgie could lead to I also analyze and discuss existing research and make my own interpretations based on personal experiences with the reunification process. This study is thus mainly based on a qualitative literature analysis but is also illustrated by quantitative measurements of “ostalgie-related” attitudes among Germans. I argue that “ostalgie” should be considered as an outcome of political socialization as well as unification related hardships and that it would be misleading to assume that “ostalgie” could be explained exclusively by one of the hypothesis discussed. “Ostalgie” is an expression for eastern Germans’ will or need to reminisce about the good aspects of the GDR. The consequences of “ostalgie” are first and foremost that it trivializes the GDR dictatorship. It has also been noted that nostalgic people have more negative attitudes towards the German democracy than non-nostalgic people. I conclude the paper by discussing the difficulties of measuring how widespread “ostalgie” sentiments are due to the problems of definition.</p>

The study aims to detect the influence of the initial cross-listing of Taiwanese enterprises on the variety of the stock price of the listing company and its rival firms. However, the limitations from the Taiwanese authorities on the local company¡¦s direct listing in the oversea market are not a few. Accordingly, I employ GDR instead of direct international listing to delve the phenomenon of information content and intra-industry transfer derived from a company¡¦s initial GDR offering. Recent studies focusing on the same issue rarely inspect the situation of Taiwanese industries. Thus, the research intends to excavate the effect and the aftermath of a Taiwanese firm¡¦s initial GDR offering on its local market price as well as on the one of its rival company that concurrently does not have GDR offering. To delineate the complication of the issue, the study develop three trajectories mainly based on various approaches, including reference review, event study method, and multi-regression analysis. The first aspect attends to the research result of event study method and multi-regression analysis that exposes the stock price of the GDR offering company has abnormally positive rise accompanying with the announcement of its GDR offerings, particularly in the period before the announcement. That reflects the investors regard the GDR offering as a positive news for a company while the situation turns out to be the opposite for the rival firms. The research also finds that industry differences might dominate the consequence of the GDR offering. Hence, the exemplary simples are divided into the ¡§hi-tech¡¨ industry group and the ¡§non hi-tech¡¨ industry group. Based on the reference review of Melvin and Valero-Tonone¡]2005¡^ and the outcome of the multi-regression analysis, the influence of GDR offering on both industry group will be carefully scrutinized. In addition, the study places another attention on the discussion of intra-industry transferring and the contagion effect of the GDR offering on the offering company and its rival firm. Although Taiwanese enterprises offer GDR mainly in four main trade locations from London, Luxembourg, New York, and NASDAQ, the study exposes that the trade location has less influence on a company¡¦s and its rival firm¡¦s SCAR variation. That implies that Taiwanese investors might recognize the fact of a company¡¦s GDR offering in the oversea market, whereas, they seldom be aware of the trivial differentiation of the disparate trade location. In conclusion, the GDR offering of Taiwanese enterprises indeed encompasses information content that might motivate the alteration of the stock price in Taiwan stock market. Besides, the action of GDR offering supplies intra-industry information transferring effect. Even though the strategy of offering GDR of a Taiwanese company does not rely on consulting the action of its rival firms, in reality and according to the application of game theory, the implementing efficiency of a company¡¦s strategies might probably be impinged by its opponents¡¦ behavior. In other words, while a company offers GDR, its rival firms should propose expedients to reduce the damage that might be caused by the issue information.