Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der Rechnungslegungsforschung. Die erste Arbeit ist eine Befragungsstudie von 137 internationalen Rechnungslegungsforschern über die Fair-Value-Orientierung von 28 lokalen Rechnungslegungssystemen. Anhand der Umfrageergebnisse war es möglich, einen internationalen Fair-Value Score zu bilden. Dieser zeigt, dass das portugiesische, slowenische und das russische Rechnungslegungssystem am meisten und das österreichische, deutsche und italienische Rechnungslegungssystem am wenigsten Fair-Value orientiert ist. Die zweite Arbeit untersucht die Determinanten der Wahl von Rechnungslegungssystemen mittels eines Prinzipal-Agenten-Models. In dem Model kann ein risikoneutraler Entrepreneur (Prinzipal) mit einem Anreiz zur Konsumglättung zwischen zwei Rechnungslegungssystemen wählen. Das Rechnungslegungssystem wird genutzt, um eine effiziente vertragstheoretische Lösung mit dem Manager herbeizuführen und um Informationen über das Unternehmen für Kapitalmarktteilnehmer bereitzustellen. Die Modellergebnisse zeigen, dass der Entrepreneur eher gewillt ist das Fair-Value-orientierte Rechnungslegungssystem zu wählen, wenn die Bedeutung von Eigenkapitalmärkten steigt, die Opportunitätskosten des Managements steigen, die Produktivität des Managements sinkt und die Qualität des Enforcements von Rechnungslegungsregeln abnimmt. Die empirischen Ergebnisse bestätigen größtenteils die theoretischen Erwartungen. Die dritte Arbeit untersucht, ob die verpflichtende Einführung der IFRS bei gleichzeitiger Anpassung des Enforcements zu einer Verbesserung der Ergebnisqualität geführt hat. Die empirischen Ergebnisse sind uneinheitlich und können daher den vermuteten Effekt nicht bestätigen. / This cumulative PhD-thesis consists of three papers within the field of empirical accounting research. The first paper provides descriptive evidence on the fair value orientation of existing local GAAP systems by surveying the perception of 137 international accounting academics about the fair value orientation of 28 local GAAP systems. The survey results enable us to rank countries’ local GAAP systems by their fair value orientation. The score ranking shows that Portuguese, Slovenian and Russian GAAP are the top three and Austrian, German and Italian GAAP are the bottom three of the fair value orientation. Furthermore, we are able to show that the fair value orientation of IFRS is higher than any of the 28 local GAAP systems. The second paper investigates the determinants of financial accounting regime choice in a principal agent setting. The model considers a risk-neutral entrepreneur who needs financial accounting information for contracting with a managerial agent and for communicating the firm value to a risk-averse secondary capital market. The comparative static results indicate that the preference of the entrepreneur for a fair value accounting regime increases with the relative importance of the secondary capital market and the opportunity costs of the managerial agent, while it decreases with the overall quality of the accounting signal, the effectiveness of the enforcement process and managerial productivity. Empirical evidence, which is based on country-year and country-level and US time series analysis, provides support for most of the theoretical predictions. The third paper investigates whether earnings quality effects are more pronounced post mandatory IFRS adoption in countries that substantially changed their enforcement system of accounting standards in comparison to countries that already had a strict enforcement system in place. The empirical analysis gives inconclusive results for the earnings quality measures.

This thesis deals with the value orientation and life plans of children and adolescents who are placed into young offenders' institutions because of their behavioural disorders. The theoretical part elucidates basic conceptions related to values and value orientations. It applies to individual development, family issues and education, behavioural disorders and refers to the difficulty of education and re-education in school facilities for the practice of institutional and protective education. The empirical part is a combination of a quantitative and a qualitative research. The questionnaire survey was used to determine the value orientation, life goals, preferred leisure activities, some attitudes and information about clients from the young offenders' institutions. The questionnaires were handed over to respondents from the six children's homes with school and young offenders' institutions. The established values hierarchy and life goals were compared with the results of a similar research. The unstructured interviews with children ending the compulsory education were mainly focused on the choice of study and career orientation. The research was supplemented with a case study for illustration and introduction to the issue. Key words values, value orientation, hierarchy of values, family,...

Biodiversity loss is one of the major environmental threats facing the planet. Incentive-based conservation is one means to reduce human pressure on wildlife by providing economic incentives for resource-dependent people to protect the environment. Marine wildlife tourism is one of the fastest growing tourism sectors globally and is viewed as an important incentive-based approach for achieving marine conservation goals. However, few studies have linked participation in the provisioning of marine wildlife tourism activities with positive social and ecological conservation outcomes. The goal of this dissertation is to provide greater understanding of the conservation value of marine wildlife tourism using whale shark tourism as a case study with a main focus on social conservation outcomes amongst tourism providers. Positive changes in perceptions, attitudes and values towards target species and their environments can be an important element of incentive-based conservation. The study has the following objectives: (1) to assess the status of the global whale shark tourism industry, including types (e.g., captive, non-captive), real and potential impacts, conservation value and management challenges and best practices; (2) to examine the ethics of provisioning whale sharks in Oslob, Philippines, the largest, non-captive viewing site in the world; (3) to determine if working in ecotourism changed the attitudes and behaviours of locals towards whale sharks and the ocean, and if tourism type affects those outcomes; (4) to assess the marine wildlife value orientations of locals working in whale shark tourism to achieve greater understanding of the factors influencing their conservation attitudes and behaviours; (5) to explore the potential long-term impacts of poorly conceived incentive-based conservation projects on social and ecological conservation outcomes; and (6) to re-examine and update the conceptual and theoretical background for wildlife tourism in light of the findings of this study. Methods include a comprehensive literature review, tourist surveys, social media content analysis, and interviews with locals working in whale shark tourism at four sites in the Philippines. Results suggest that marine wildlife tourism can play an important role in changing locals’ attitudes and behaviours towards the focal species and habitat; however, smaller-scale, more established sites had greater conservation value than the mass tourism or failed sites suggesting that small-scale, community-based ecotourism is the best approach to meeting conservation goals of marine wildlife tourism. Yet, few tourism sites meet these standards. Global standards are needed to ensure whale shark tourism activities meet desired conservation goals. Such standards should include management requirements (e.g., licensing, mandatory education program) and interaction guidelines (e.g. minimum viewing distances, limits on the number of swimmers/boats, etc.). The findings also emphasise that economics should not be the only or primary metric used to measure conservation success; rather, the focus should be on assessing a more comprehensive range of social and ecological conservation outcomes of these activities. / Graduate / 2020-04-16

自一九八Ο年代威權體制開始解體以來，臺灣的公民教育已然進入另一個新的蛻變階段，而其所賦予的積極意義，乃在於反映並凸顯出對以往整體公民教育的價值取向、概念論述、典範遞移、課程內涵、以及課程決定等有關問題面向所作的一種審視與反思，從而標舉一個能以「公民社會」理念作為建構總體教育目標時代的正式來臨。影響所及，值此一轉變關鍵的時刻，國人如何循由對「政治民主化、經濟自由化、社會多元化、文化本土化、以及意識主體化」等五大價值取向的認知與涵養，結合民主教育、法治教育、倫理道德教育、以及生活教育等四大核心課程內涵的深化與落實，並在致力於涵蘊「公民社會」為其學科典範遞移最高指標的同時，能進一步以強調「差異的（或多元的）公民資格觀」的概念論述及推動「公民參與」的課程決定方式，藉以充實及強化公民教育的運作機制和功能，業已成為今後公民教育責無旁貸的重要發展趨勢所在。 關鍵詞：公民教育、公民社會、價值取向、課程內涵、概念論述、典範遞移、 課程決定、公民資格、科際整合、顯著課程。 / Since the authoritarian system was began to fall apart during 1980’s in R.O.C.（Taiwan）, civic education at school has gone into an another new transformation stage and bestowed a progressive meaning too, it is so necessary as to make a review and self-examination that reflect or manifest the totality of problem dimensions about value orientation, conceptual discourse, paradigm shift, curriculum content, and curriculum decision-making for the past. Thus much to construct and mark a period of “civil society” concept of the macro educational goal is coming formally. Due to the impact, especially it happened just changing time, we need how to recognize and nourish the five value orientations of “democratization to politics, freedom to economics, plural to societies, localization to culture, and subjectivity to conscious”. Combine with the four codes of curriculum content about democracy of education, law-related education, ethics and moral education, and experiential education that must be deepened and practiced for the citizens. At the same time, it also devoted to cherish the conceptual of “civil society” to be the highest characteristic of a paradigm shift of the civic education course. Moreover, it is obliged to emphasize the “differential or plural citizenship” and push the curriculum decision-making model of the “civic participation” that its operational machinery and functions could be fulfilled and competent. In summary, there is no passing buck to these important developmental tendencies of civic education in the changing future. Key Words: civic education, civil society, value orientation, curriculum content,conceptual discourse, paradigm shift, curriculum decision-making,citizenship, interdisciplinary integration, evident curriculum.

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The thesis talks about free time as a space for self-fulfillment in the context with the value change and the change of life style and concretely it analyses free time of the age group of adolescents, it describes their psychological development. The background part describes the historical development of free time, value change, value orientation and life style; it further deals with the question of self-fulfillment, life quality and the needs of an individual. The thesis captures the increasing importance of free time in the present society. The goal was to capture the importance of purposeful use of free time for today{\crq}s individual and its influence on the life quality. It is the purposeful use of free time, which works as a prevention of its possible pathology.

Die Arbeit analysiert den sozioökonomischen Wandel auf dem Lande in Ostdeutschland und seine Folgen für die Sozialisation und die Statuspassagen der Jugendlichen, besonders auf dem Hintergrund der sozialökonomischen Lage ihrer Familien. Gegenstand der Untersuchung ist der Übersetzungsprozess der grundlegenden Transformation der Arbeits- und Lebensverhältnisse auf dem Lande in die familialen und weiteren Sozialisationskontexte von Jugendlichen sowie dessen Niederschlag in ihren Handlungsmustern, Wertorientierungen, Lebensentwürfen und Statuspassagen. Untersucht wurden auf der Basis repräsentativer schriftlicher Befragungen sowie einer Auswahl mündlicher Interviews Jugendliche, die sich am Ende ihrer Normalschulzeit befinden, und deren Eltern. Ihren besonderen Reiz erfährt die Untersuchung durch einen Vergleich zu einer Untersuchung, die Ende der 70er Jahre zu Lebensbedingungen und zur Lebensweise von Schuljugendlichen auf dem Lande in der DDR durchgeführt wurde. / This habilitation is examined the radical socioeconomic change in agrarian districts of East Germany and the impact of this modernisation process on the working and living conditions of families, and especially the young people. The study scrutinises the status passage of the young generation (16 to 18 year old school leavers) on the backround of the socioeconomic situation of their families. It takes into account the familial and life world context of the socialisation process and looks at the status passage from school to work as a process of translating the changing social conditions into patterns of value orientation, life course planning, and biography construction. Representative questionings and interviews of the young people and their parents are the empirical basis for this study. The special charm of this research project is the historical comparison with studies on life conditions and ways of life of young people in the GDR during the 70s.