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Es sind Begriffe aus dem kulturellen Erbe, die heute weitgehend unbekannt sind und mit der Industrialisierung aus dem Wortschatz verschwanden. Jeweils Ostern endete das Schuljahr. Besagte Ostermädchen und -jungen waren Schulabgänger der Volksschule, die mit 14 Jahren die gesetzlich vorgeschriebene achtjährige Volksschulbildung abgeschlossen hatten und mit dem Ende der Schulzeit zu Ostern als Ungelernte in billige Dienste bei Bauern oder als Hilfskraft bei kleineren Handwerkern gehen mussten, um ihre Familien zu unterstützen.

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The objective of the International Financial Reporting Standards (IFRS) is to provide useful information to the users of financial statements to assist in making economic decisions. To be useful, information has to be relevant and reliable, but the reliability of information suffers when the guidelines for the reporting of specific issues are not clear and managerial discretion arises. Write-offs are one of those accounting issues that are regularly related to earnings management. By now it is seen as common knowledge that write-offs, especially those on goodwill, do not reflect declines in asset value; rather, they are used as a device to manipulate financial reports. However, there is a striking lack of grounded theoretical research that can confirm this assessment. The aim of this dissertation is to provide valuable analytical and empirical insights on fixed asset write-offs under IFRS. In a first step, the practical implementation of IAS 36 in Europe has to be analyzed, which is best done empirically. Based on the findings from these empirical surveys, the most substantial questions remaining are subject to an in-depth analytical discussion. Since IAS 36 entails different measurement issues that have their origins in finance theory, this dissertation also aims to introduce some basic techniques from theoretical finance to accounting research. Lastly, as the analyses presented in this dissertation do not cover all open questions on fixed asset write-offs, the author hopes to encourage further research on this important topic.:1. Analytical and Empirical Analyses on Fixed Asset Write-Offsffs: An Overview... 1 2. Determinants of the Write-Off Decision under IFRS: Evidence from Germany... 20 3. What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings... 60 4. A Critical Analysis of the Requirements of IAS 36 - A Pre-Tax CAPM?... 134 5. A New Perspective on Fixed Asset Write-Offs - When is Earnings Management Optimal... 166

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Objective: To explore the longitudinal associations between prepartum fear of childbirth (FOC), birth experience, and postpartum mother-child-bonding, and the potential mediator role of the birth experience. Design: Women from the prospective cohort study DREAM completed questionnaires during pregnancy, 8 weeks, and 14 months after the birth. Participants: A community sample of n = 645 pregnant women from a large city in Eastern Germany participated in the study. Results: In a regression analysis, FOC predicted negative birth experience (β = 0.208, p < 0.001) which in turn predicted poorer mother-child-bonding both at 8 weeks (β = 0.312, p < 0.001) and 14 months postpartum (β = 0.200, p < 0.001). FOC also predicted mother-child-bonding at 14 months postpartum (β = 0.098, p < 0.05). Of note, this association was mediated by birth experience both at 8 weeks, indirect effect ab = 0.065, 95% CI [0.036, 0.098], and 14 months postpartum, indirect effect ab = 0.043, 95% CI [0.023, 0.067]. These effects remained stable even when adjusting for potential confounders. Key Conclusions: This study suggests that the association between FOC and mother-child-bonding is mediated by birth experience, pointing to the importance of a woman's positive subjective experience. Implications for Practice: Findings reveal two targets for peripartum interventions for women at risk for poor mother-child-bonding, namely the implementation of FOC screenings during pregnancy, and birth experience as mediating factor between FOC and mother-child-bonding. Focusing on the mother's subjective birth experience could aid to identify women at risk for impaired bonding who might need additional support.

Stickstoffverluste von landwirtschaftlichen Flächen stellen ein großes Problem für die Umwelt dar. Ein wichtiges Ziel nachhaltiger Landbewirtschaftung ist die Reduktion von Stickstoffauswaschungen ins Grundwasser. In diesem Faltblatt werden Methoden gezeigt, die in der angewandten Forschung Aufschluss über die Verlagerung von Stickstoff in tiefere Bodenschichten geben. Redaktionsschluss: 21.02.2024

(kein Abstract vorhanden) / Series: Forschungsberichte des Forschungsinstituts für Altersökonomie