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There is strong empirical evidence that unemployment rates decrease as the educational level rises. The present article attempts to take explicit account of this when estimating educational rates of return. Three models that differ with respect to their degree of simplicity and data requirements are developed herein and applied to the empirical data. The estimates for 14 European countries suggest that standard estimates that do not account for unemployment are substantially downward biased. Differences in unemployment probabilities at different educational levels, and youth unemployment, both appear to be important for a better understanding of the incentive structure behind educational decisions.

Shows the results of a new model for calculating private rates of return to education. The so‐called “cost‐benefit‐model” takes into account the influence of the existing wage structure, institutional factors as the cost of education and the fiscal system and risk premiums for dropping out of school as well as differences in unemployment. The model produces results that are relatively easy to interpret at the economic policy level and can easily be used to simulate the effects of changing parameters. The first empirical results for Switzerland indicate that once educational costs have been deducted, wage‐earning advantages for different educational groups are insignificant. The empirical results speak against the political demand – at least in Switzerland – that those who directly benefit from education should pay more towards its costs.

The sudden slump in the labour market of the 1990s made it necessary for Switzerland to alter its labour market policy, which from being almost exclusively passive became an active policy. Indeed a lack of suitable qualifications can be considered as one of the main factors prolonging the unemployment of those concerned, in Switzerland. Even so, the policy of relying on massive continuous education and retraining programmes as the most efficient solution to this problem needs to be called into question. For many years a majority of those who now find themselves unemployed neglected the option of seeing to their own continuous education needs. The reasons for this inactivity at the individual level may well lie in the lack of financial incentives. This in turn is the result of a wage structure that is still very much linked to years of service, with education‐related differences in wages being very slight.

Investigates the importance of English language sources of Friedrich Theodor Althoff (1839‐1908), a German of great influence both in his own country and, indirectly, in the United States. Explores some measures of his influence in education and international understanding. Examines a wide variety of sources. Explains how it could happen that an influential person would end up in intellectual history with almost no recognition. Challenges several conventional assessments. Althoff′s most important contributions are in print and more almost certainly exist in university archives, but the material is scattered and unorganized. Because we do not yet have the full story of this remarkable and complex man, firm conclusions about his influence are not yet possible.

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

A numerical study of heat transfer enhancement due to the deformation of droplets at high Reynolds numbers is described. The two phase‐flow has been computed with a 3D DNS program using the volume‐of‐fluid method. The droplets are deformed because of the surrounding gas stream especially due to a sudden rise of flow velocity from zero to U_i. As the governing non‐dimensional parameter the Weber number of the droplets has been varied between 1.3 and 10.8 by assuming different surface tensions at Reynolds numbers between 360 and 853. The dynamical behavior of the droplets as a function of the Weber and the Ohnsorge number are in good agreement with experimental results from the literature. At the highest Reynolds number Re=853, a significant dependency of Nu on We has been found. The comparison of a Nusselt number computed with the real surface area with a Nusselt number computed with the spherical surface area shows that the heat transfer increases not only due to the droplet motion but also due to the larger surface area of the deformed droplet.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

With respect to the guiding “ideas” of Humboldt and their consequences for the constitution of science, describes the transition to a modern research university with the emergence of theory‐based practice, science‐based technology and technology‐based industry. The pure research imperative is endangered or even substituted by a new technological imperative

Adventure activities have become the core products of many tourism destinations. Hiking, which is known to be a soft adventure activity, represents an especially important product for many tourism destinations around the globe and in the European Alps. However, little research has explored hikers’ underlying motivation and experiences, which are expected to differ from the hard adventure context, as mountain hiking provides a low risk, but high immersion. This paper aims to determine and explore the underlying dimensions and dynamics of mountain hikers’ soft adventure motivation (SAM).

A concurrent mixed-method design that builds on a quantitative survey (N = 379) and qualitative interviews (N = 14) was used to explore SAM factors. This study combined exploratory factor analysis and regression analysis with semi-structured interviews and template analysis.

The quantitative results provide six SAM factors and emphasize that “relaxation,” “socializing” and “discovery” contribute to hiking satisfaction, while “recognition” has adverse effects. By triangulating these findings with hikers’ experiences, this study underlines the associated recreational meaning of hiking and provides an in-depth qualitative discussion of SAM factors and the subordinate role of “recognition.”

The contribution of this paper is a refined understanding of SAM in the hiking context by emphasizing the recreational meaning of mountain hiking. As a result, this study adds an important missing link to previous outdoor tourism and leisure studies by showing the special composition and dynamics of SAM. The findings also support the creation of tailor-made touristic products.

探险活动已经成为许多旅游目的地的核心产品。其中徒步旅行被认作为一种“轻松”探险活动并且代表着全球众多旅游目的地及欧洲阿尔卑斯山的重要产品。然而, 很少有研究探索远足者的潜在动机和经验, 由于徒步远足的风险较低, 但参与感高, 因此预计于艰苦的冒险环境有所不同。因此, 本文确定并探索了山地徒步者“轻松”冒险动机的潜在维度和动力。

采用基于定量调查(N = 379)和定性访谈(N = 14)的并行混合方法设计来探索SAM因素。因此, 我们将探索性因子分析和回归分析与半结构化访谈和模板分析相结合。

定量结果提供了6个SAM因素, 并强调“放松”、“社交”和“发现”有助于提升满意度, 而“认知”则有负面影响。通过将这些发现与徒步旅行者的经历进行三角分析, 我们强调了徒步旅行的相关娱乐意义, 并对SAM因素和“识别”的从属作用进行了深入的定性讨论。

本文的贡献在于通过强调登山的休闲意义, 对徒步情景下的SAM进行了精细化的理解。因此, 我们通过展示SAM的特殊组成和动态, 为之前的户外旅游和休闲研究添加了一个重要的缺失环节。最后, 研究结果支持了定制旅游产品的创造。

探险旅游, 动机, 软探险, 徒步

研究论文

Las actividades de aventura se han convertido en uno de los productos principales de muchos destinos turísticos, especialmente el senderismo, una actividad de aventura de baja dificultad que representa un producto importante para muchos destinos turísticos alrededor del mundo y en los Alpes europeos. Sin embargo, pocas investigaciones han estudiado la motivación y las experiencias subyacentes de los excursionistas, las cuales se espera que difieran del contexto de aventura de alta dificultad, ya que el senderismo de montaña proporciona un bajo riesgo pero una alta inmersión. Por lo tanto, este documento determina y examina las dimensiones y dinámicas subyacentes de la motivación de aventura de baja dificultad (SAM, por sus siglas en inglés) de los excursionistas de montaña.

Se utilizó un diseño de método mixto concurrente que se basa en una encuesta cuantitativa (N = 379) y entrevistas cualitativas (N = 14) para explorar los factores de SAM. De este modo, se combinó análisis factorial exploratorio y análisis de regresión con entrevistas semiestructuradas y análisis de plantillas.

Los resultados cuantitativos aportan seis factores de SAM y enfatizan que la “relajación”, la “socialización” y el “descubrimiento” contribuyen a la satisfacción del senderismo, mientras que el “reconocimiento” tiene efectos adversos. Al relacionar estos hallazgos con las experiencias de los excursionistas se destaca el significado recreativo asociado al senderismo y se brinda una discusión cualitativa profunda de los factores de SAM y el papel subordinado del “reconocimiento”.

La contribución de este artículo es una comprensión refinada de la SAM en el contexto de senderismo al enfatizar el significado recreativo del senderismo de montaña. De este modo, se suma un importante eslabón perdido a los estudios anteriores de turismo al aire libre y de ocio al mostrar la composición y dinámica especial de la SAM. Por último, los resultados respaldan la creación de productos turísticos hechos a la medida de las preferencias de los turistas.

It is doubtful whether Max Weber would have been appreciative of his current status as the father of organisation theory. Weber did not develop the concept of bureaucracy as part of a quest to advance a science of organisations, or in order to do a microanalysis of the internal structure of particular organisational units. The concept of bureaucracy was an ideal-typical concept developed as a point of departure for comparisons across historical periods and geographic settings. Weber’s research was motivated by macroscopic and historical questions such as ‘why did capitalism develop in the West’ and, ‘how do persons in the West and other civilizations attach meaning to their activities?’ Unlike consultants and organisation theorists that make use of him today, it was not a major concern for Weber to develop criteria for the most efficient kinds of organisations. Rather, his concern was to identify variations in administrative and bureaucratic cultures and patterns by the means of the bureaucratic ideal type. It is maintained in modern textbooks in organisation theory that there has been a development from a closed and rationalistic paradigm towards an understanding of organisations as open and natural systems, and Max Weber’s theory of bureaucracy is taken as a point of departure for this kind of narrative. This classification of Weber as an example of a rational and closed approach is highly questionable. The cross-societal and historical approach used so effectively by Weber, is put on a sidetrack in such mainstream narratives. It would be more in the spirit of Weber to focus on organising as an activity, bureaucracy as an ethos and to study organisations within their particular political and cultural contexts.