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In dieser Untersuchung wird zum ersten Mal der Versuch unternommen, die private und künstlerische Biografie der Malerin Hedwig Ruetz zu rekonstruieren. Über fünfzig Jahre nach ihrem Tod haben mir die Erben ermöglicht, bisher unbekanntes und unveröffentlichtes Material aus Hedwig Ruetz’ Nachlass zu sichten und auszuwerten. Vorgefunden wurden über 200 Ölgemälde, an die 600 Papierarbeiten mit Aquarellen und Zeichnungen, vier Skizzenblöcke, Gästebücher, Fotoalben, Einlieferungslisten bei Galerien sowie Alben mit Zeitungsartikeln über ihre Ausstellungen. Der Nachlass Hedwig Ruetz ist die wichtigste Quelle und das Fundament, auf dem meine Forschung ruht. Er belegt, dass Hedwig Ruetz eine begabte, wandlungsfähige und lebenslang produktive Künstlerin war. Das Ziel dieser Arbeit ist die erstmalige monografische Erfassung und Einordnung des künstlerischen Werks und die Rekonstruktion des Lebensweges der Künstlerin sowie die kunsthistorische Analyse und Kontextualisierung ihres Schaffens. Gleichwohl ist sie als eine erste Bestandsaufnahme angelegt, die den Grundstein für weitere Forschung legen soll. / Die vorliegende Arbeit basiert auf dem Nachlass der Künstlerin Hedwig Ruetz, der mir zur Erforschung übergeben wurde. Hedwig Ruetz kam nach ihrer Ausbildung an der privaten Zeichenschule für Frauen von Elise von Jung-Stilling in Riga, der Malerinnenschule in Karlsruhe und Stationen in München und Paris um 1902 nach Berlin und galt als Schülerin von Max Liebermann. Sie reüssierte als junge Künstlerin im Umfeld der etablierten Avantgarde der Berliner Secession: Ihre Arbeiten wurde nachweislich zwischen 1902 und 1910 mindestens fünf Mal in den Kunstausstellungen der Berliner Secession gezeigt, sowie 1910 und 1911 in Kollektivausstellungen im Salon Paul Cassirer. Auch in ihrer Heimatstadt Riga war sie ab 1899 in drei aufeinanderfolgenden Jahren in drei Kollektivausstellungen zu sehen sowie in einer Einzelausstellung im Kunstverein 1914. Von besonderer Bedeutung für ihren Werdegang war das Schülerinnen-Lehrerverhältnis zwischen ihr und Max Liebermann, das Hedwig Ruetz zeitlebens betont hat und zahlreichen zeitgenössischen Ausstellungsbesprechungen auftaucht. In diesem Kontext kann auch ihr Porträt „Bildnis Fräulein Hedwig Ruetz“, das Max Liebermann 1903 von ihr gemalt hat, neu bewertet werden. In ihm zeigt sich, dass er ihr Talent erkannt, sie gefördert hat und als ihr Mentor angesehen werden kann: Zum einen ist das Bildnis das erste familienferne Frauenporträt in Öl von seiner Hand, zum anderen verfolgte er mit ihm eine Ausstellungspraxis, die sowohl für ihn als auch für Hedwig Ruetz dienlich war: Er zeigte es werbewirksam für beide Seiten innerhalb von zwei Jahren in fünf Ausstellungen und die Presseresonanz war überwiegend positiv. Damit war Hedwig Ruetz von Anbeginn ihrer Laufbahn keine Unbekannte in der Kunstwelt; sie war als jene junge Künstlerin bekannt, die von Max Liebermann geschätzt wurde. Dessen Porträt von ihr war ihre „Eintrittskarte“ in die Berliner Kunstwelt im Umfeld der Secession. / This paper is based on the estate of the artist Hedwig Ruetz, which was entrusted to me for research. After her education at Elise von Jung-Stilling's private drawing school for women in Riga, the Malerinnenschule in Karlsruhe and stations in Munich and Paris, Hedwig Ruetz came to Berlin around 1902 and was considered a student of Max Liebermann. In the years that followed, the young artist was successful in the cultural environment of the established avant-garde of the Berlin Secession: Her work was shown at least five times between 1902 and 1910 in the art exhibitions of the Berlin Secession, as well as in 1910 and 1911 in collective exhibitions at the Salon Paul Cassirer. From 1899, she was in three consecutive years also on view in her hometown Riga in three collective exhibitions and in a solo exhibition at the Kunstverein in 1914. The student-teacher-relationship between her and Max Liebermann, which Hedwig Ruetz emphasized throughout her life and which was mentioned in numerous contemporary exhibition reviews, was of particular importance for her career. Her portrait "Portrait of Fräulein Hedwig Ruetz", painted by Max Liebermann in 1903, can also be re-evaluated in this context. It shows he recognized her talent, encouraged her and can be regarded as her mentor: First of all the portrait is the first oil portrait of a non-dependant woman, and further he pursued an exhibition practice with it which was useful for both–him and Hedwig Ruetz: he showed it in five exhibitions within two years, which was effective in advertising for both sides, and the press response was mostly positive. Therefore Hedwig Ruetz was no stranger to the art world from the beginning of her career; she was known as the young artist appreciated by Max Liebermann. Her portrait by his hand was her "ticket" to the Berlin art world surrounding the Berlin Secession.

Roughly 79-100% of maize in the United States (US) is treated with a neonicotinoid seed treatment (NST), and transgenic (GMO) maize, Zea mays L. (Poaceae), that produces insecticidal toxins by way of genes derived from Bacillus thuringiensis (Bt), occupies more than 75% of maize acreage. Among a variety of secondary pests targeted by NSTs, the primary soil-dwelling pest targeted by Bt maize is the western corn rootworm (WCR), Diabrotica virgifera virgifera LeConte (Coleoptera: Chrysomelidae). Transgenic Bt technology has dramatically reduced insecticide use for WCR, and insect resistance poses the greatest threat to its utility. To delay resistance to Bt traits, in 2010 the US Environmental Protection Agency (EPA) approved a "refuge-in-a-bag" (RIB) insect resistance management (IRM) strategy, where 5% of seeds do not express Bt toxins (i.e., "refuge" maize). The RIB strategy is intended to preserve Bt trait effectiveness if mating between 'resistant' insects from Bt plants and 'susceptible' insects from refuge plants occurs at a high enough frequency. Investigations into the effectiveness of RIB for WCR have shown that beetles emerged from Bt plants tend to vastly outnumber beetles emerged from refuge plants, which contributes to low rates of mixed mating. Large proportions of Bt beetles is one of several factors that contributes to resistance development, and resistance to all currently-available WCR-Bt traits has been documented. I conducted field experiments in two regions (Indiana and Virginia) comparing refuge beetle proportions in NST-treated (NST+) and NST-untreated (NST-) 5% RIB maize, to determine whether NSTs may be limiting refuge beetle emergence. To assess advantages of combining use of Bt and NSTs, I compared stand, root injury rating, and yield between NST+, NST-, Bt and non-Bt maize in both states. I also measured neonicotinoid residues in soil, water, and stream sediment within and surrounding fields of maize, to study the off-site movement and soil residence time of these compounds. I found that 5% seed blends did not produce large populations of refuge beetles in any site-year, and that NSTs showed inconsistent effects on refuge beetle populations. Treatment comparisons showed inconsistent benefits of NSTs when combined with Bt traits. I detected neonicotinoid residues in soil matrices throughout the growing season (range: 0 – 417.42 ppb), including prior to planting, suggesting year-round presence of these compounds. My results suggest that, while the effects of NSTs on Bt IRM may be inconsistent, the benefits of universally applying NSTs to Bt maize for soil pests may not be worth the ecological costs of doing so in all cases. / Doctor of Philosophy / About 75% of maize planted in the United States is encoded with genetic traits allowing them to manufacture insecticidal proteins which are toxic to key pests. These insecticidal proteins, known as "Bt toxins," are highly specific to targeted insects, and are virtually non-toxic all other animals and non-target insects. One target insect is the western corn rootworm (WCR), which feeds on and damages maize roots. In the past, WCR was controlled by applying millions of kilograms of chemical insecticides every year, at ever-increasing rates, to compensate for reduced effectiveness due to pest resistance. "Bt" plants, were released for commercial use in the late 1990s; they reduced the need for growers to apply chemical insecticides for managing key pests. The Environmental Protection Agency established regulations aiming to maintain the effectiveness of Bt technology, which they declared have "provided substantial human health, environmental, and economic benefit." This Insect Resistance Management (IRM) strategy, also known as the "refuge" strategy, is meant to preserve Bt-susceptible insects so they can pass on their Bt-susceptible genes to successive generations. The refuge strategy works by incorporating a certain percentage of non-Bt plants per every field of Bt plants; if enough insects survive on these "refuge" plants to outnumber "resistant" insects, population-wide Bt-susceptibility may be maintained. While this strategy has been effective for other key maize pests, it is failing for WCR, evidenced by WCR populations that have developed Bt-resistance. We know current refuge configurations aren't producing enough refuge-WCR to mix sufficiently with resistant WCR, likely due to insufficient refuge sizes. I wanted to know whether the refuge strategy could be improved, if increasing refuge proportions is not an option. Considering that Bt toxins are only effective against a narrow range of insects, seed manufacturers always coat seeds with an insecticide to protect seedlings against other insects. These coatings, or neonicotinoid seed treatments (NSTs), are included on nearly all seed, including those reserved for Bt refuges. I conducted two years of field trials to investigate whether removing NSTs from refuge seeds would improve WCR-IRM by providing an insecticide-free "refuge." My results suggest that removing NSTs may increase refuge beetle proportions, however my results also show that refuge plant proportions are simply too small to support large enough refuge-WCR populations to delay resistance, regardless of whether NSTs are present or not. While NSTs may provide extra comfort to growers at little additional cost, questions regarding their necessity at current use patterns have been raised. Several studies have shown inconsistent benefits, and others have shown longer-than-expected persistence in the environment, movement into streams and groundwater, and even alterations to insect and non-insect animal communities associated with their use. I conducted research comparing their relative effectiveness against WCR and non-WCR insect pests in fields of Bt maize. Additionally, I scouted for their residues in soil collected in field margins, forests buffering streams, and in water collected from agricultural ditches and waterways neighboring fields. I found that, while NSTs produced higher plant populations, they rarely resulted in greater yields. I detected neonicotinoid residues in soil matrices throughout the growing season, including prior to planting, suggesting year-round presence of these compounds. My results suggest that, while the effects of NSTs on Bt IRM may be inconsistent, the benefits of universally applying NSTs to Bt maize for soil pests may not be worth the ecological costs of doing so in all cases.

對於生存時間的資料而言，通常我們所想要研究瞭解的是，至少存活到某特定時間點的機率，而這個機率亦即生存分析中的生存函數(survival function)。當有兩個不同的母體存在時，為了要知道這兩個母體的生存函數是否相同，在統計方法上，我們將進行一些檢定，常用的有Gehan-Wilcoxon和Cox-Mantel之兩樣本檢定，後來又有修飾型的Kolmogorov-Smirnov檢定。但是，前兩種檢定方法，只對此兩組生存函數呈現某特殊型式時，具有好的檢定力。因此，透過一些實證的研究，將上述檢定方法做有系統的整理，進而發展出一套簡單又有效率的檢定程序。再者，若檢定得此兩個母體之生存函數不相等時，如何利用Bootstrap方法，進一步對兩組生存函數之特定生存機率點或生存時間點所分別對應之生存時間或生存機率差距做推論與比較，本文將有詳細她說明；以提供研究人員更多有效的資訊，不再僅止於檢定虛無假設是否拒絕而已。最後，我們又藉由推廣上述Bootstrap方法，將其運用到檢定方法上，而另外發展出一種新的兩母體生存函數之檢定方法。 / When two different populations exist, we will take some tests by Cehan-Wilcoxon, Cox-Mantel or Modified Kolmogorov- Smirnov in satistical way. Therefore we develope a simple and efficient test process from arranging above test ways system- atically through some real study. How to use Bootstrap way to infer the difference of survival time or survival probability of specular point. We infer Bootstrap way on test work and then develope a new two populations survival function test way.

The study describes the formation and the establishment of the first urban congregation of the Berlin Mission in the Cape at the turn of the century. The establishment of the Cape Town Congregation was not a result of urban mission work but rather a result of the townward movement of rural coloured people who already belonged to the Berlin Mission Church. At first the mission headquarters in Berlin resisted an involvement in Cape Town, but the members there and the missionaries of the Cape Synod urged the Berl in Mission to accept the responsibility. Fol lowing the advice of the Moravian Mission the Berliners finally sent a missionary, and declared the congregation as a proper mission station on May 7, 1907. The study closes with the consecration of the church building in Searle Street in 1923 as a visible sign for the establishment of the Berlin Mission Church in Cape Town. / Christian Spirituality, Church History & Missiology / M. Th. (Missiology)

Thesis (PhD)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: This thesis deals with the history of the Berlin Missionary Society (BMS) that commenced their work in 1834 in South Africa. Due to financial reasons the ZuidAfrikaansche Zendinggenootskap (SASG), which coordinated missionary work in South Africa, requested the BMS to take over their activities at the missionary station Zoar in the Little Karoo. Their missionary work ofthe BMS rapidly extended to the neighbouring Amalienstein, then Ladismith, Anhalt-Schmidt (Haarlem), Riversdale, Herbertsdale, Mossel Bay, Laingsburg and Cape Town. Culturally and ethnologically, the field of work of the missionaries of the BMS in the northern provinces differed radically from that of their colleagues in the Western Cape. By 1838 the coloured communities of the Western Cape were already well acquainted with Western culture as well as with the Christian religion. This did not prevent the missionaries from applying a strict pietistic and patriarchal approach towards the coloured people they worked amongst. As the owners of the land on which these missionary stations were established, the missionaries laid down strict rules and regulations and were able to control the spiritual and material behaviour of the members of their congregations. Their approach had two important effects: The mlSSionanes, m emphasising the important role of education, opened doors to better living conditions for the various communities on a short term basis that eventually created socio-economic empowerment. On the other hand, it led to opposition from within these communities, which in later years would have a profound influence on the political mobilisation of the coloured population of the Western Cape. Financial problems and poverty became an integral part of the history of the BMS in the Western Cape- and for that matter, in South Africa. This was especially apparent during the first half of the twentieth century, when two world wars had a devastating effect on their work. The effects during this time on the BMS and the communities they served were two-fold: Due to financial constraints, the BMS increasingly handed over spiritual and educational work to local pastors and teachers. Secondly, the missionaries came to associate themselves with the rise of Afrikaner nationalism. Their low profile in opposing the developing policy of apartheid - and even tacit approval of it - not only led to a break with the committee in Berlin, but also to the estrangement of many of their church members. In 1961, the year in which a republican form of government was established in South Africa and the Berlin Wall was erected, the German Lutheran missionary societies amalgamated to form the Evangelical Lutheran Church of South Africa (ELCSA) and the traditional missionary work of the BMS came to an end. Compared with the missionary activities of the much larger Dutch Reformed Church in the Western Cape, the role of the BMS may seem less relevant. When the impact of the work of the missionaries and their dedicated coloured church members are considered, their contribution to education and human development, is far bigger than their numbers represent. This allows them a place in the history and development of the Western Cape with its cultural diversity. / AFRIKAANSE OPSOMMING: Hierdie proefskrif handel oor die Berlynse Sendinggenootskap (BSG) wat in 1834 in Suid-Afrika begin werk het. Sendingwerk onder die gekleurde gemeenskappe van die Wes-Kaap het in 1838 toevallig begin toe die Zuid-Afrikaanse Zendinggenootskap (SASG) die BSG versoek het om weens finansiele redes die sendingbedrywighede by Zoar in die Klein Karoo oor te neem. Van hier af het die sendingaksie vinnig uitgebrei na die nabygelee Amalienstein en daama na Ladismith, Haarlem in die Langkloof, Riversdal, Herbertsdale, Mosselbaai, Laingsburg en Kaapstad. Kultureel en etnologies het die sendelinge in die Wes-Kaap se bedieningsveld radikaal verskil van die van hulle kollegas in die noordelike provinsies. Die gekleurde gemeenskappe van die Wes-Kaap was teen 1838 alreeds met die Westerse leefwyse en kultuur bekend en was ook reeds in kontak met die Christelike boodskap. Dit het die sendelinge in hierdie gebied - met hulle sterk pietistiese agtergrond - nie verhoed om 'n sterk en streng patriargale benadering ten opsigte van hulle gemeentelede te volg nie. Om woonverblyf op die sendingstasies te bekom moes lidmate van die BSG die reels en regulasies wat die sendelinge neergele het, streng navolg. Hierdeur kon die sendelinge beheer oor hulle gemeentelede se geestelike en materiele lewe uitoefen. Hierdie benadering het twee belangrike uitvloeisels onder die gekleurde gemeenskappe van die Wes-Kaap tot gevolg gehad. Eerstens het dit vir hierdie gemeenskappe opvoedkundige deure oopgemaak wat hulle lewenskwaliteite op korttermyn verbeter het en op 'n langer termyn hulle sosio-ekonomiese posisie verbeter het. Tweedens het dit egter ook tot weerstand gelei waarin die stem van hierdie gemeenskappe vir die eerste keer gehoor is en wat in later jare 'n beduidende invloed op die politieke toekoms van hierdie gemeenskappe sou he. Finansiele probleme en armoede het soos 'n goue draad deur die geskiedenis van die BSG in die Wes-Kaap geloop. Dit was veral die geval gedurende die eerste helfte van die twintigste eeu toe twee Wereldoorloe 'n verwoestende effek op die genootskap se werksaamhede gehad het. Dit het twee belangrike uitvloeisels tot gevolg gehad: Eerstens was die genootskap gedwing om geestelike en opvoedkundige werk al hoe meer aan gekleurde werkers oor te laat- wat op sigself 'n bemagtigingsproses tot gevolg gehad het. Tweedens het die sendelinge van die BSG hulle al hoe meer met opkomende Afrikaner nasionalisme - en dus die ontplooiing van apartheid - vereenselwig wat nie alleen 'n breuk met die komitee in Berlyn tot gevolg gehad het nie, maar ook met hulle gekleurde gemeentelede wat aan die ontvangkant van rassesegregasie en diskriminasie was. Teen die einde van 1961, wat saamgeval het met die oorgang na 'n republikeinse staatsvorm in Suid-Afrika en die oprigting van die Berlynse Muur, het die verskillende Duitse Lutherse sendinggenootskappe saamgesmelt om die Evangeliese Lutherse Kerk van Suid-Afrika (ELKSA) te vorm en het die tradisionele sendingwerk van die BSG in Suid-Afrika tot 'n einde gekom. Gemeet aan die omvang van die werksaamhede van 'n kerkgenootskap soos die NG Kerk in die Wes-Kaap, veral tydens die twintigste eeu, mag die rol van die BSG gering voorkom. Op die langtermyn gesien is die invloed van die Berlynse sendelinge (en hul nageslag wat hulle permanent in Suid-Afrika gevestig het), asook die bruin lidmate van die BSG, in hierdie streek buite verhouding groot; veral ten opsigte van onderwys en opvoeding. Hiermee verdien die Berlynse Sendinggenootskap 'n staanplek in die ryk skakering van die W es-Kaapse geskiedenis.

This diploma thesis deals with the theatre play The Threepenny Opera by the German playwright Bertolt Brecht. The first part contains a formal analysis and a content interpretation of this literary work. This analysis is used as a basis for the second part of the thesis, which contains the description and comparison of three stage productions of the play in the theatres in three different European capitals between 2007 and 2011. These theaters are: The Berliner Ensemble, The National Theatre in Prague and The Volkstheater in Vienna.

In der vorliegenden Dissertation wird am Beispiel des Berliner Umlandes der Frage nachgegangen, ob ein Wohnort im suburbanen Raum trotz postfordistischer und postsozialistischer gesellschaftlicher Einflüsse einschränkend auf den Alltag von Frauen wirkt. Die Annahme genderspezifischer Differenzen ergibt sich vor dem Hintergrund eines „frauenfeindlichen“ Images, welches dem Umland von Städten seit Jahrzehnten anhaftet. Es wird für Bewohnerinnen herausgestellt, ob und in welchem Maße ihnen Handlungsressourcen zur Verfügung stehen, welche sie den möglichen Begrenzungen entgegensetzen können. Die Ergebnisse der empirischen Analyse zeigen, dass die Kombination einer geringen Ausstattung mit wohnortnahen Arbeitsstätten mit der vorrangigen Zuständigkeit von Frauen für Reproduktionsarbeit(smobilität) dazu führen, dass die Mehrheit der Umlandbewohnerinnen eindeutig constraints ausgesetzt ist. Die Arbeitsteilung gilt hierbei nach wie vor als stark Geschlechterrollen determinierend. Neben der räumlichen Ausstattung mit Erwerbsarbeitsmöglichkeiten übt die Verfügbarkeit von Kinderbetreuungseinrichtungen einen Einfluss auf den weiblichen Zugang zum Arbeitsmarkt aus. Wie für den Bereich der Arbeit kann auch für den der Mobilität dem Differenzierungsmerkmal der Sozialisation eine maßgebliche Bedeutung beigemessen werden, da ost- und westdeutsch sozialisierte Personen immer noch den jeweiligen, sie prägenden Gesellschaftsmodellen der beiden deutschen Staaten verhaftet scheinen. Den mit Arbeit und Mobilität verbundenen Einschränkungen können Frauen jedoch nicht in kompensierendem Umfang die Ressource des Sozialkapitals entgegensetzen, da sie ihre „typisch suburbane“ Lebensweise an der Entwicklung eines gemeinschaftlichen Lösungsansatzes hindert. Aus den dargestellten Ergebnissen leitet sich die Aufforderung ab, die Herausforderung der Gestaltung suburbaner Räume anzunehmen und durch die genaue Kenntnis spezifischer Teilräume eine gendergerechte Planung zu ermöglichen. / This thesis examines the question if residence in a suburban area – region surrounding Berlin taken as an example – imposes constraints on women’s day-to-day life despite the social impact of post-Fordism and post-Socialism. One can assume gender-specific differences since suburban residential areas have been labelled as “women-unfriendly” for decades. Ten study areas have been chosen with the objective to establish if any and what particular course of action is available to female residents to compensate the likely constraints. The empirical analysis proves that the lack of employment sites available for women in the vicinity of the place of their residence comes into collision with women’s paramount role in reproductive labour (mobility) and results in evident constraints imposed on the majority of female suburban residents. The division of labour is assumed to strongly determine gender roles to this day. The availability of paid work in a given area along with the access to childcare institutions determines women’s chances at the job market. Different patterns of socialisation were found to play an essential role in the work as well as in the mobility practices, since people of the East- or the West German origin seem still to be shaped by the respective society models. The constraints on work and mobility can hardly be compensated through the resources of social capital since women’s “typically suburban” art of living hinders a cooperative search for solutions. The results presented in this thesis urge to rise to the challenge of designing the suburban areas and, with the help of better knowledge of specific area divisions, to facilitate suburban planning which would better meet the needs of both men and women.

Die vorliegende kumulative Dissertation analysiert Determinanten und Konsequenzen der Berichterstattung von Unternehmen im deutschen Kaiserreich. Das erste Papier analysiert den Zusammenhang zwischen der freiwilligen Publizität und dem Produktmarktwettbewerb. Auf der Grundlage einer Stichprobe von 570 Unternehmensjahren lässt sich ein negativer Zusammenhang zwischen der freiwilligen Publizität und dem potentiellen Wettbewerb zeigen. Darüber hinaus finde ich einen negativen Zusammenhang zwischen der freiwilligen Publizität und der Branchenprofitabilität. Schließlich finde ich einen positiven Zusammenhang zwischen der freiwilligen Publizität und dem existierenden Wettbewerb. Dieser Zusammenhang ist jedoch nur für Branchenfolger statistisch signifikant. Im zweiten Papier analysiere ich den Einfluss von (überraschenden) Dividendenankündigungen auf die Berliner Börse im Jahr 1895. Auf der Grundlage einer Stichprobe von 166 Unternehmen finde ich positive (negative) kumulierte abnormale Renditen als Reaktion auf eine positive (negative) Dividendenüberraschung. Querschnittsanalysen zeigen, dass diese Effekte mit der Signaling Theorie vereinbar sind. Darüber hinaus lässt sich zeigen, dass der Handel auf dem Kapitalmarkt um die Dividendenankündigungen herum erhöht ist. Dies ist vereinbar mit der differentiellen Erwartungsrevision. Das dritte Papier analysiert schließlich den Zusammenhang zwischen der Zusammensetzung des Aufsichtsrats und dem bilanzpolitischen Verhalten von Unternehmen zu Beginn des 20. Jahrhunderts. Bei diesen Unternehmen lässt sich der von Burgstahler/Dichev (1997) dargestellte „earnings kink“ nachweisen. Darüber hinaus lässt sich zeigen, dass dieser „earnings kink“ nicht mehr präsent ist, sobald die Gewinne um Abschreibungen korrigiert werden. Es lässt sich allerdings nicht zeigen, dass die Präsenz von Bankdirektoren im Aufsichtsrat mit dem „earnings kink“ oder der Höhe der abnormalen Abschreibungen verbunden ist. / This cumulative Ph.D. thesis analyzes determinants and consequences of financial accounting practices in Imperial Germany. The first paper analyzes the relationship between product market competition and voluntary disclosure. Based on a balanced panel of 570 firm-years, I find a negative association between voluntary disclosure and potential competition. I also find a negative association between industry profitability and voluntary disclosure. Finally, I find a positive association between existing competition and voluntary disclosure for industry followers. The second paper analyzes share price and trading effects around dividend announcements of firms listed on the Berlin Stock Exchange in 1895. Based on a sample of 166 firms, I find a statistically and economically significant positive (negative) cumulative average abnormal return following a positive (negative) dividend surprise. Cross-sectional analyses show that these effects are consistent with the dividend signaling hypothesis. I furthermore find that trading is increased around the announcements. This is consistent with a differential belief revision among individual investors. The third paper analyzes the earnings of 50 public and 50 private German firms for the fiscal years 1903-1907. I find the earnings kinks reported by Burgstahler and Dichev (1997). I also find that these kinks disappear once I adjust earnings for depreciations. However, my analyses do not support a divergent probability to avoid small losses and earnings decreases when firms are monitored by bank directors. Based on a propensity score matching I do also not find systematic differences in discretionary depreciations between firms monitored by bank directors and firms without such bank attachments in general.