bluuebunny/crossref_metadata_2025_split huggingface dataset:
Political Data Handbook
Authors: Lane Jan-Erik , McKay David , Newton Kenneth 
Published: March 2005

AbstractThis book presents comprehensive political, social and economic statistics on the 24 OECD countries. The book is divided into two main sections. The first section features comparative tables covering all countries. It contains data on population structure, employment, economy, industry, public expenditure and taxation, government structure, and electoral data. The second section covers the most significant features of government and politics. It provides information on state structure and offices, parties, government constitutions, electoral and voting systems, and basic materials about economic interest, organisations and the media.
Welfare Economics, Utilitarianism, and Equity
Authors: Sen Amartya 
Published: March 2005

AbstractThe usefulness of the main schools of welfare economics (old and new) in measuring inequality is analysed. It is noted that the literature on Pareto optimality avoids distributional judgements altogether, and that the standard social welfare functions approach also fails to provide a framework for distributional discussions because of its concentration on individual orderings only. Utilitarianism (the dominant faith of ‘old’ welfare economics), is too concerned with the welfare sum to be concerned with the problem of distribution and can produce strongly anti‐egalitarian results. Hence, the use of welfare economics for measuring inequality is rejected.
The Metaphysics of Truth
Authors: Maudlin Tim 
Published: March 2005

Abstract
To what extent are there facts about truth? We must distinguish between claims that are factual, i.e. true, and the ontological facts in virtue of which they are true. The truth of sentences is not among those ontological facts, so there is no reason to expect that a general theory of truth need itself be true. An appendix discusses the problem of vagueness as different challenge to bivalence.
Fine Distinctions: Some Rejoinders to Quentin Skinner's Attacks on the Modern Doctrine of Negative Liberty
Authors: Kramer H. Matthew 
Published: March 2005

Abstract
Delineates the principal ideas that make up my theory of freedom as negative liberty. Raises a number of challenges to positive-liberty theories and to the civic-republican conception of freedom, with sustained criticisms of the work of Quentin Skinner and Philip Pettit. It likewise objects to moralized conceptions of particular freedoms and unfreedoms. It pays particular attention to the ways in which such freedoms and unfreedoms exist over time.
Instances of Freedom
Authors: Kramer H. Matthew 
Published: March 2005

Abstract
Begins with a few methodological reflections that expand on some of the observations in the opening chapter. It then tackles a host of difficulties relating to the existence of particular freedoms and unfreedoms. Among the topics addressed are the range of the contents of particular freedoms and unfreedoms (i.e. the range of the occurrences and states to which freedoms and unfreedoms can pertain), the counterfactual dimension of liberty (i.e. the fact that each person's freedoms and unfreedoms are determined partly by potential events that could have occurred but that do not actually materialize), the existence of freedoms that pertain to the undergoing of irresistible processes or states, the distinction between the value of doing X and the value of being free to do X, the degree to which doctrines of metaphysical or natural determinism can be reconciled with socio-political liberty, and the freedom-curtailing effects of certain psychological incapacities.
Sources of Unfreedom
Authors: Kramer H. Matthew 
Published: March 2005

Abstract
The U Postulate, which specifies the necessary and sufficient conditions for the existence of any particular unfreedom, requires us to distinguish between the constraints on the freedom of any person P that are due partly to other people's actions and the constraints on the freedom of P that are due solely to natural forces and to P's own conduct. One's fleshing out of that basic distinction must consist in the elaboration of criteria that will enable the attribution of causal responsibility for freedom-impairing states of affairs. Those criteria separate unfreedoms from mere inabilities, and thereby significantly influence one's calculations of people's levels of overall liberty. Comes up with a comprehensively applicable test for the ascription of causal responsibility.
On Ascertaining the Extent of Everyone's Overall Freedom
Authors: Kramer H. Matthew 
Published: March 2005

Abstract
Shifts the focus from particular freedoms and unfreedoms to the enterprise of gauging people's levels of overall liberty. In order to ascertain such a level for each person P, we have to ascertain every combination of conjunctively exercisable freedoms that is available to P (in other words, every combination made up of freedoms that can be exercised together by P either simultaneously or sequentially). We likewise have to ascertain every combination of opportunities that are not conjunctively exercisable by P and that lack conjunctive exercisability because of some action(s) by some other person(s). A key portion of the chapter explains how the elements in each combination are to be individuated, so that every combination can be expressed numerically. Moreover, the second half of the chapter argues that the level of anyone's overall liberty is determined in part by evaluative considerations, which can themselves be expressed numerically.
Monetary Policy Transmission and the Financial System in Germany
Authors: Worms Andreas 
Published: March 2005

AbstractAfter presenting evidence on the overall effects of monetary policy on output and inflation in Germany, this chapter discusses different monetary transmission channels. It concentrates specifically on the ‘credit channel’, i.e. on the role of financial factors for monetary transmission, and stresses that the institutional structure of the German banking system is crucial for understanding the reaction of bank lending to monetary policy: Contrary to many other countries, small banks in Germany do not reduce lending more strongly than large banks in response to a restrictive monetary policy because they usually belong to a banking network (the savings banks’ sector or the cooperative sector) with close inter-bank links to large head institutions. This observation is in line with the notion that these small German banks, in particular, often serve as ‘house-banks’ to their customers and that an implicit insurance against restrictive monetary policy shocks may be part of such a close lending relationship.
Initial Public Offerings and Venture Capital in Germany
Authors: Franzke Stefanie , Grohs Stefanie , Laux Christian 
Published: March 2005

AbstractPresents a survey of the role of initial public offerings (IPOs) and venture capital in Germany after the Second World War and discusses the evidence.Between 1945 and 1983, IPOs and venture capital financing hardly played a role at all and only a minor role thereafter. The unprecedented boom on the Neuer Markt between 1997 and 2000 provides a striking contrast, but the levels of both activities remained rather low.Understanding the reasons for the low number of IPOs and the fairly low volume of venture capital financing in Germany is important for understanding the German financial system. The potential explanations include differences in mentality, legal and institutional impediments, the availability of alternative sources of financing, and the presence of interest groups (politicians, unions or workers, managers or controlling-owners of established firms, and banks).
Mergers and Acquisitions in Germany: Social Setting and Regulatory Framework
Authors: Schmid Frank A. , Wahrenburg Mark 
Published: March 2005

Abstract
Reviews the social setting and the regulatory framework for mergers and acquisitions in Germany. Past and existing takeover regulation is discussed against the backdrop of the German concept of Soziale Marktwirtschaft and recent financial modernisation in Germany. Case studies highlight important idiosyncratic regulatory and social aspects of transfers of cash flow rights on complex assets in Germany. Provides an extensive survey of past and existing takeover barriers, including the German system of codetermination.
Regulation and Competition in German Banking: An Assessment
Authors: Fischer Karl-Hermann , Pfeil Christian 
Published: March 2005

AbstractOffers an in-depth discussion of regulatory and competitive issues in German banking. Emphasising that regulation, market structure, and competitive conduct are deeply interrelated the authors look at bank regulation from an Industrial Organisation perspective. Special consideration is given to the three-pillar structure of German banking comprising private, public, and co-operative banking institutions as well as to the driving forces that shaped bank regulation and supervision from its beginning in 1931. To assess market structure and competition in Germany’s banking market, the available empirical evidence is carefully discussed. A concluding section points to the challenges stemming from the decision to phase out state-guarantees for public banks.
Corporate Governance: Legal Aspects
Authors: Rieckers Oliver , Spindler Gerald 
Published: March 2005

Abstract
Although there are plenty of signs that the German model of corporate governance is indeed forced into a transition to a more capital market-oriented one, the remnants of the old modus operandi persist. In portraying the traditional legal foundations of German corporate governance, the present chapter first explores how such archetypal internal structures as the dual board system, mandatory labour codetermination and the specific legal regime for groups of companies are embedded in the fundamental structure of German corporate law.
It then outlines some of the issues that define the ongoing transition process. The basic general thrust of this part is that the traditional corporate governance system, which has long been dominated by a focus on the legal rules determining the inner structures of the corporation, is more and more integrating new elements of an emerging body of capital market laws leaving German stock corporations under the governance of a non-uniform set of rules. Recent developments such as the German takeover law and the German Corporate Governance Code will further strengthen capital market orientation, but the final outcome of this process of modernisation cannot be assessed clearly yet.
Rational Capacities, or: How to Distinguish Recklessness, Weakness, and Compulsion
Authors: Smith Michael 
Published: March 2005

AbstractWe ordinarily suppose that there is a difference between having and failing to exercise a rational capacity on the one hand, and lacking a rational capacity altogether on the other. This is crucial for our allocations of responsibility. Someone who has but fails to exercise a capacity is responsible for their failure to exercise their capacity, whereas someone who lacks a capacity altogether is not. However, as Gary Watson pointed out in his seminal essay ’Skepticism about Weakness of Will’, the idea of an unexercised capacity is much more difficult to make sense of than it initially appears. The aim of ’Rational Capacities’ is to provide the needed explication of this idea.
Social Mobility in West Germany: The Long Arms of History Discovered?
Authors: Müller Walter , Pollak Reinhard 
Published: March 2005

AbstractProvides a comprehensive analysis of the development of intergenerational mobility in West Germany pursuing both a period and a cohort perspective. Concerning the evolution of social fluidity in the period from 1976 to 1999 we find indications of a slight, yet not statistically significant, trend towards more social fluidity. A clear and significant increase of social fluidity, however, is found when analysing the mobility patterns of cohorts born between 1920 and 1969. The increase in social fluidity is most probably due to declining class inequalities in educational attainment. The chapter also elaborates the impact on mobility patterns of the turbulent political, social, and economic history of twentieth-century Germany that probably explains the difference between the findings of the period and cohort perspectives.
Philosophy of Mind
Authors: Voak Nigel 
Published: March 2005

Abstract
Based on the conviction that the most important and controversial aspects of Hooker’s theology centre on the relationship between reason, will, and grace, this chapter, opening the first part of the book, examines Hooker’s philosophy of mind in order to provide a sure foundation for the book’s later chapters – a strategy to be found in book one of the Lawes itself. The text looks at the commonplace scholastic nature of Hooker’s ideas on the reason, (sensitive) appetite and the imagination, but goes into much greater depth over his views on the will. It is argued that Hooker’s philosophy of mind is fundamentally voluntarist, and that he holds a metaphysical libertarian view of the freedom of the will. Comparisons are made with earlier scholastic theologians (Aquinas, with whom he is usually here associated, and Duns Scotus), contemporary Roman Catholic theologians and contemporary Reformed theologians (in particular, Calvin), the aim being to contextualise Hooker’s views and to demonstrate his opposition to soft as well as hard determinism.
Reason, Will, and the Graces of Sanctification and Justification
Authors: Voak Nigel 
Published: March 2005

Abstract
Taking a complementary approach to ch. 3, this chapter examines the reason and the will of (elect) Christians, who are in receipt of sanctifying (and justifying) grace. Hooker’s views on justification are discussed initially, where it is argued that although throughout his life he was a firm advocate of forensic theory, he moved in the Lawes and his late writings to the position that justification can be lost, and then subsequently regained with the aid of repentance, and that in this context it makes sense to speak of a person congruously meriting justification. This is then allied to his views on sanctification, involving a discussion of the three theological virtues, mortal and venial sin, and supererogation, all of which are again contrasted with the approach of contemporary Reformed theology. Then moves on to look at Hooker’s views on the interaction between Christians and the Holy Spirit, principally through the authentication and interpretation of Holy Scripture, and knowledge of election, all of which say a good deal about his theological development. This makes an excellent springboard for a final analysis of religious authority, where it is argued that Hooker, as has traditionally been claimed, upheld the authority of scripture, reason, and tradition, in that order, contrary to the Reformed, and more generally Protestant, doctrine of sola scriptura.
Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting
Authors: Wagenhofer Alfred 
Published: March 2005

Abstract
The objective is to discuss the merits of analytical models in financial accounting research. Analytical models are particularly useful for gaining insights into situations that are characterized by strategic interactions of various decision-makers with information asymmetry and conflicting interests. Describes the common model structures used in this kind of research, typical assumptions, and major results of the models. Provides examples including aggregations, conservatism, earnings management, and auditing as a basis for an evaluation of the costs and benefits of analytical research. A major advantage is the ability to derive results that run counter to common wisdom, thus enhancing our understanding of real phenomena as well as identifying the conditions under which certain results hold or do not hold. Finally, it considers robustness issues and empirical testing of analytical results, and policy recommendations based on them.
Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model
Authors: Ball Ray 
Published: March 2005

Abstract
Explores the link between corporate governance and accounting using the US cross-listing of Daimler-Benz as an example. The changes in Daimler’s corporate governance around the cross-listing, essentially grafting elements of a shareholder value model onto its stakeholder structure, is highlighted, and the resulting changes in its approach to financial reporting is discussed. The case study highlights the economic forces that shape accounting practice and drive accounting harmonization around the world. The eight sections of the chapter are: Introduction; Background to the events of the case; Code-law and common-law models of corporate governance, financial reporting, and disclosure; Some properties of the German institutional structure; Daimler’s 1993 events: Disclosing a loss, hidden reserves, NYSE listing, US GAAP reporting, plant closing, and employee layoffs; Daimler-Benz’s motives; Embracing shareholder value; and Limitations, outcomes, and risks.
New Accounting for Goodwill: Application of American Criteria from a German Perspective
Authors: Busse von Colbe Walther 
Published: March 2005

Abstract
A critical examination is made, from a German perspective, of accounting for purchased goodwill using the new (American) Financial Accounting Standards Board (FASB) standard: Statement of Financial Accounting Standards (SFAS)142 (Goodwill and other intangible assets). It is argued that SFAS 142 provides substantial room for manipulation, which raises doubts about its enforceability. The various sections of the chapter introduce some of the economic criteria that lend structure to the ongoing debate on accounting for goodwill – criteria that especially address the question of whether the impairment-only approach or the traditional amortization approach is more appropriate for satisfying investors’ information requirements. The following criteria are considered: relevance for capital markets; reliability of the accounting numbers; verifiability; comparability; conservatism; consistency/compatibility with Generally Accepted Accounting Principles (GAAP); suitability as a basis for dividend payout. Influence on management compensation/capital budgeting is also briefly discussed.
Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements
Authors: Gebhardt Günther , Heilmann Aaron 
Published: March 2005

AbstractAccounting scandals such as Enron and Worldcom have focused the attention of the broader public on issues of the quality of accounting standards and the enforcement of accounting standards. The literature on enforcement predominantly describes or discusses the design of enforcement institutions, with few empirical studies trying to document and analyse the degree of compliance with accounting standards. This chapter presents results on compliance with German GAAP (Generally Accepted Accounting Principles), IAS (International Accounting Standards), or US GAAP of German companies listed in the DAX, MDAX, SDAX, New Market, and other market segments, concentrating on an analysis of compliance with the rules for cash flow statements, because these rules do not differ much across the systems of accounting regulation and are specific enough to allow statements on the existence of non-compliance without access to internal data. The study reveals that many German companies do not comply with the rules for cash flow statements, and that the extent of non-compliance is high not only for GAS (German Accounting Standard) 2 preparers, but also for IAS7 and FAS ((American) Financial Accounting Standards) 95 preparers. The major problem areas identified are the definition of cash and cash equivalents, the presentation of cash inflows and outflows from investing and financing activities where the direct method should be used, and the additional disclosures of interest paid and taxes paid; not a single audit opinion on the financial statements of the sample companies included a qualification pointing to non-compliance with the standards on cash flow statements. In the light of these results, the current discussions aimed at strengthening the institutions for the enforcement of accounting rules appear to be timely and necessary.
The Politics of Accounting: A Framework
Authors: Ordelheide Dieter 
Published: March 2005

Abstract
Goes back to first principles and explores the role of accounting in society. An analysis is made of the ontological basis of accounting, and the implications for research on the politics of accounting are highlighting. The four sections are as follows: (1) Preliminary remarks; (2) Politics of accounting: Shaping accounting as a societal institution; (3) The ontology of accounting as a societal institution – accounting as a thought construct (‘Denkmuster’), meaning through functionality, collective intentionality, the institutional richness of the accounting environment, normative and casual foundations of the existence of accounting; and (4) Implications of the ontology of accounting for political research.
Drafting Accounting Law: An Analysis of Institutionalized Interest Representation
Authors: McLeay Stuart , Merkl Doris 
Published: March 2005

AbstractExamines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was redrafted in Austria in preparation for EU (European Union) membership is investigated, paying particular attention to the changes in the legal text of the Financial Reporting Act between the Ministerial and Governmental drafts. The Ministerial draft was the outcome of discussions between representatives of employers, employees, academics, and accountants in an attempt to reach consensus on the legal text in cooperation with the Ministry of Justice. These deliberations took place behind closed doors, but were followed by a process of public consultation. In these circumstances, it was possible to identify changes in those aspects of accounting law to which the main parties could not at first agree, and hence to assess the unconditional influence of powerful groups that is exercised in circumstances where disagreement between the parties is already apparent.
South to Achaia
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractWhile waiting for Timothy in Athens, Paul concluded that Corinth would be much more fruitful mission territory. The intense commercial ethos of Corinth and the Sisyphus myth. Why Corinthians listened to the gospel. The potentially explosive composition of the community. Paul’s first letters (to Thessalonica) and the confusion they caused. The need for financial support and the problem of benefactions.
Antioch and Jerusalem
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractBefore moving to his maintenance base at Ephesus, Paul reported to Antioch, where he became embroiled in a controversy regarding the conditions on which Gentiles could become Christians. A meeting in Jerusalem voted in Paul’s favour because of James’ appreciation of the politics of anti-semitism. Peter’s defection in Antioch forced Paul to rethink his position on (1) the authority of his mission, and (2) the place of the Law in Christian communities. He became radically antinomian, and this had a significant impact on his moral teaching.