@book{OPUS4-18074,
  title     = {Das Shopping Center Ph{\"a}nomen - Aktuelle Entwicklungen und Wirkungen},
  editor    = {Kulke, Elmar and Rauh, J{\"u}rgen},
  publisher = {MetaGIS Infosysteme},
  address   = {Mannheim},
  isbn      = {978-3-936438-70-3},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-180744},
  publisher      = {Universit{\"a}t W{\"u}rzburg},
  pages     = {167},
  year      = {2014},
  abstract  = {Das „Ph{\"a}nomen" Shopping Center besch{\"a}ftigt geographische Handelsforscher und Praktiker seit Jahren gleichermaßen. Dies liegt nicht zuletzt an vielf{\"a}ltigen Prozessen der raum-zeitlichen Ausbreitung, welche auf globaler Ebene zunehmende Internationalisierung, auf der regionalen Ebene r{\"u}cken vermehrt mittelgroße und kleinere St{\"a}dte in den Fokus der Projektentwickler und auf lokaler Ebene ist eine Verlagerung des Ansiedlungsgeschehens von Stadtrandlagen zu innerst{\"a}dtischen Zentren zu beobachten. Auf Akteursseite spielen Projektentwickler und Management eine wichtige Rolle, um Shopping Center zu erfolgreichen Investmentprodukten zu machen, w{\"a}hrend die r{\"a}umliche Planung bei der Bewertung von Projektantr{\"a}gen und bei der Einordnung in st{\"a}dtische Ansiedlungsstrategien und Leitbilder zu ber{\"u}cksichtigen hat, dass Shopping Center eine besondere Raumkonfiguration in den Stadtlandschaften darstellen - mit Auswirkungen auf verschiedene Aspekte der wirtschaftlichen Entwicklungen und des sozialen Lebens. Ihre Vertr{\"a}glichkeit mit bestehenden Einzelhandelsstrukturen, ihre Wirkungen auf die Stadtentwicklung sowie auf Kaufkraftstr{\"o}me mit geeigneten Methoden und unter Ber{\"u}cksichtigung aktueller Prozesse zu untersuchen, ist Anliegen der Forschung und Praxis. Diesem Anliegen widmet sich der vorliegende Sammelband, wobei der Großteil der Beitr{\"a}ge auf den Vortr{\"a}gen einer Fachsitzung im Rahmen des Deutschen Geographentages 2013 in Passau basiert.},
  subject      = {Deutschland},
  language  = {de}
}
@phdthesis{Wende2014,
  author    = {Wende, Beate},
  title     = {Diversity of saproxylic beetles and host tree specialisation in differently managed forests across Germany},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-107049},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2014},
  abstract  = {Chapter I The gradual turnover of dead organic material into mineral nutrients is a key ecological function, linking decomposition and primary production, the essential parts of the nutrient-energy cycle. However, disturbances in terms of species or resource losses might impair the equilibrium between production and decomposition. Humanity has converted large proportions of natural landscapes and intensified land-use activity for food production. Globally, only very few areas are totally unaffected by human activity today. To ensure the maintenance of both essential ecosystem services, knowledge about the interplay of biodiversity and ecosystem functioning as well as effects of intensified management on both is crucial. The vast majority of terrestrial biomass production as well as decomposition take place in forest ecosystems. Though forestry has a long sustainable history in Europe, its intensification during the last century has caused severe impacts on forest features and, consequently, on the associated biota, especially deadwood dependent organisms. Among these, saproxylic beetles are the most diverse group in terms of species numbers and functional diversity, but also most endangered due to habitat loss. These features classify them as ideal research organisms to study effects of intensified forestry on ecosystem services. The BELONGDEAD project located in Germany aimed to investigate deadwood decay and functional consequences of diversity changes in the associated fauna on the decomposition process from the initialisation of deadwood decay to complete degradation. As part of the BeLongDead project, this dissertation focussed on saproxylic beetle species, thereby evaluating (1) regionally effects of tree species identity of fresh deadwood and (2) forest management of varying intensities on the diversity, abundance and community composition of saproxylic beetles (chapter II); (3) the specialisation degree of different trophic guilds of saproxylic beetles, and thus the stability and robustness of their interaction networks against disturbances (chapter III); (4) the impact of environmental features of local to regional spatial scales on species richness of saproxylic beetles differing in their habitat niche in terms of deadwood decay stages (chapter IV). Chapter II The vast majority of European forest ecosystems have been anthropogenically affected, leaving less than 1\% of the about 1 milliard hectare as natural forests. A long history of forestry and especially the technological progress during the last century have caused massive habitat fragmentation as well as substantial loss of essential resources in European forest ecosystems. Due to this, the substrate-dependent group of saproxylic beetles has experienced severe species losses. Thus, investigations concerning saproxylic diversity and deadwood volume were badly needed. However, the importance of different deadwood in terms of tree species identity for the colonization by saproxylic beetles under different local and regional management regimes is poorly understood. Therefore, we studied possible regional differences in colonization patterns of saproxylic beetle species in a total of 688 fresh deadwood logs of 13 tree species in 9 sites of managed conifer and beech forests, and unmanaged beech forests, respectively. We found that tree species identity was an important driver in determining saproxylic species composition and abundance within fresh deadwood. However, saproxylic species showed different colonization patterns of deadwood items of the same tree species among the study regions. Regionally consistent, conifer forests were most diverse. We attribute the latter result to the historically adaption of saproxylic beetle species to semi-open forests, which conditions are actually best reflected by conifer forests. To preserve a diverse local species pool of early successional saproxylic beetles, we suggest an equal high degree of deadwood diversity in a tree species context in due consideration of regional differences. Chapter III The extinction risk of a particular species corresponds with its species-specific requirements on resources and habitat conditions, in other words with the width of the species` ecological niche. Species with a narrow ecological niche are defined as specialists. Members of this group experience higher extinction risk by resource limitation than generalists, which are able to utilize a variety of resources. For the classification of species as specialists or generalists, thus evaluating possible extinction risks, ecologists use the concept of interaction networks. This method has often been applied for mutualistic or antagonistic plant-animal interactions, but information for networks of detritivores is scarce. Therefore, saproxylic beetle species sampled as described in chapter II were categorised according to their larval diet; additionally their interaction networks (N=108) with 13 dead host tree species were analysed. Specialisation degree was highest for wood-digesting beetles and decreased with increasing trophic level. Also the network indices evaluating robustness and generality indicated a higher susceptibility to species extinctions for xylophagous than for mycetophagous and predatory beetles. The specialisation of xylophagous species on specific tree species might be an adaption to tree species specific ingredients stored for defence against pathogens and pests. However, we conclude that the high specialisation degree of xylophages and thus their higher extinction risk by resource loss harbours certain dangers for ecosystem function and stability as species diversity is positively linked to both. Chapter IV Populations depend on individual emigration and immigration events to ensure genetic exchange. For successful migration it is of utmost importance that spatially separated populations are obtainable by specimen. Migratory success depends on the one hand on the species dispersal abilities and on the other on the availability of suitable habitats in the surrounding landscape in which the distinct host populations exist. However, consequences of intensive forest management correspond not only to severe reduction of local deadwood amount, but, among others, also a change in tree species composition and high levels of fragmentation in the surrounding forest area. Saproxylic beetle species differ in their dispersal behaviour according to the temporal availability of their preferred habitat. Generally, early successional saproxylic beetles are able to disperse over large distances, whereas beetles inhabiting advanced decayed wood often remain close to their larval habitat. Due to this, environmental factors might affect saproxylic beetle guilds differently. We classified the saproxylic beetles sampled as described in chapter II according to their calculated habitat niche as early, intermediate or late successional saproxylic beetles. For the different guilds the effects of 14 environmental factors on different spatial scales (stand factors at 0.1 km radius, landscape composition at 2 km radius, and regionally differing abiotic factors in 400 km to 700 km distance) were investigated. Consistently for all guilds, species richness decreased with fragmentation at local and landscape scale, and increased in warmer climate. However, we found contradictory results between the guilds to some extent. We relate this to guild specific habitat requirements of the saproxylic beetles. Therefore, for the development of appropriate conservation practices guild-specific requirements saproxylic beetles have to be considered not only locally but on larger spatial scales. Chapter V In conclusion, this dissertation identified main drivers of early successional saproxylic beetle species richness on various spatial scales. Our results emphasize the importance to develop management schemes meeting species-specific and guild-specific habitat requirements of the saproxylic beetle fauna at relevant spatial and temporal scales. Therefore, short-term actions suggested for sustainable forest management should be the focus on a diverse tree species composition consisting of indigenous tree species with respect to regional differences. Moreover, senescent trees, fallen and standing deadwood should remain in the forests, and some tree individuals should be allowed to grow old. Long-term actions should involve the reduction of forest fragmentation and the connection of spatial widely separated forest fragments. Furthermore, to fully understand the effects of forest management long-term research should be conducted to compare habitat requirements of intermediate and late successional beetles with the results presented in this dissertation.},
  subject      = {Saproxylophage},
  language  = {en}
}
@phdthesis{Reichert2014,
  author    = {Reichert, Andreas},
  title     = {Eltern stark machen! Eine randomisiert-kontrollierte Studie zur Evaluation des modularen Elterntrainings „Plan E" im kinder- und jugendpsychiatrischen Setting},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-98337},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2014},
  abstract  = {Die Arbeit legt bei den Ausf{\"u}hrungen zum theoretischen Hintergrund dar, dass sich hinsichtlich der Rahmenbedingungen f{\"u}r erzieherisches Handeln in den letzten Jahrzehnten viele gesellschaftliche und famili{\"a}re Ver{\"a}nderungen ergaben. Befragungen von Eltern zeigten teilweise eine Verunsicherung in Bezug auf die Erziehung ihrer Kinder. Gleichzeitig stellen psychische St{\"o}rungen und Verhaltensauff{\"a}lligkeiten im Kindes- und Jugendalter ein gesellschaftlich relevantes Problem dar. Nahezu jedes f{\"u}nfte Kind weist nach epidemiologischen Studien psychische Probleme auf. Aus Studien zu Risiko- und Schutzfaktoren hinsichtlich der Entstehung solcher St{\"o}rungen lassen sich verschiedene pr{\"a}ventive oder therapeutische Interventionen ableiten. H{\"a}ufig werden dabei biologische, psychosoziale und famili{\"a}re Risikofaktoren unterschieden. Aspekte der Erziehung oder des famili{\"a}ren Umfelds k{\"o}nnen sowohl f{\"o}rderlich als auch dysfunktional bez{\"u}glich der Entwicklung eines Kindes sein. Famili{\"a}re Risikofaktoren sind im Vergleich zu vielen biologischen oder psychosozialen Einfl{\"u}ssen potentiell ver{\"a}nderbare Faktoren und sollten unbedingt bei der Behandlung von psychisch kranken Kindern und Jugendlichen mit ber{\"u}cksichtigt werden. Generell erweist sich die Psychotherapie im Kindes- und Jugendalter als {\"a}hnlich effektiv wie bei Erwachsenen. Verschiedene Original-, {\"U}bersichtsarbeiten und Metaanalysen belegen die Wirksamkeit von Elterntrainings hinsichtlich der Verbesserung von Erziehungsverhalten und Verhaltensauff{\"a}lligkeiten der Kinder. Wirksamkeitsnachweise finden sich mehrheitlich zu kognitiv-behavioralen Elterntrainings. Sie legen meistens den Schwerpunkt auf konkretes Erziehungsverhalten und versuchen im Sinne des Selbstmanagementansatzes eine Hilfe zu Selbsthilfe bzw. eine St{\"a}rkung der elterlichen Ressourcen zu erreichen. W{\"a}hrend vor allem randomisiert-kontrollierte Studien aus dem angloamerikanischen und australischen Raum vorliegen, bestanden in Deutschland - im Vergleich zu der Vielzahl der Elterntrainings und der H{\"a}ufigkeit der Angebote - bis vor einigen Jahren nur relativ wenige Evaluationsstudien. Mit „Plan E" stellte sich ein neues Elterntraining in der vorliegenden Studie der Frage nach seinem Wirksamkeitsnachweis. Nach Kenntnis des Autors handelt es sich dabei um das bisher einzige Elterntraining, welches st{\"o}rungsunspezifisch, altersunabh{\"a}ngig, als offene Gruppe und f{\"u}r den Einsatz sowohl im ambulanten als auch im (teil-)station{\"a}ren Bereich konzipiert wurde. Nachdem in dieser Studie zun{\"a}chst das Ausmaß der psychischen Belastung der teilnehmenden Kinder, Jugendlichen und deren Eltern ausf{\"u}hrlich dargestellt und entsprechende Zusammenhangsmaße berechnet und pr{\"a}sentiert werden, besteht der Hauptfokus der Arbeit auf der Evaluation des Trainings „Plan E". Die Untersuchung erfolgte anhand einer klinischen Inanspruchnahmepopulation in einem randomisiert-kontrollierten Design. Diesbez{\"u}glich kamen verschiedene Fragebogen- sowie ein standardisiertes Beobachtungsverfahren zum Einsatz. Durch „Plan E" ließ sich eine Reduktion dysfunktionaler Erziehungspraktiken sowie eine Verbesserung der emotionalen Befindlichkeit der Eltern erreichen. Auf das elterliche Kompetenzerleben zeigte das Programm keinen Einfluss. Hinsichtlich der Verhaltensauff{\"a}lligkeiten der Kinder fanden sich bei varianzanalytischen Auswertungen keine Hinweise f{\"u}r einen zus{\"a}tzlichen Effekt durch die Teilnahme an „Plan E"; dagegen wurde bei Analysen durch non-parametrische Verfahren deutliche Hinweise daf{\"u}r gefunden, dass durch die Teilnahme am Elterntraining der Anteil von auff{\"a}llig klassifizierten Kindern deutlicher abnahm. {\"U}berpr{\"u}fungen der Wirksamkeit des Elterntrainings auf die Eltern-Kind-Interaktion anhand einer Beobachtungsskala lieferten keine eindeutigen Befunde. Die Ergebnisse sowie die Untersuchungsmethodik werden abschließend kritisch diskutiert. Schlussfolgerungen f{\"u}r m{\"o}gliche weitere Forschungsvorhaben werden dargestellt.},
  subject      = {Elternbildung},
  language  = {de}
}
@phdthesis{Strohmenger2014,
  author    = {Strohmenger, Manuel},
  title     = {Three Essays on the Enforcement of Accounting Standards in Germany},
  url       = {http://nbn-resolving.de/urn:nbn:de:bvb:20-opus-97707},
  school      = {Universit{\"a}t W{\"u}rzburg},
  year      = {2014},
  abstract  = {The dissertation at hand focuses on the enforcement of accounting standards in Germany. The legal basis of the external enforcement of accounting standards in Germany was created by the „Bilanzkontrollgesetz" (Financial Reporting Enforcement Act) at the end of 2004. An enforcement mechanism was installed to enforce accounting standard compliance by regular reviews of disclosed financial statements. The system was established as implementation of EU guidelines. Since 2005, International Financial Reporting Standards (IFRS) shall be applied for consolidated financial statement of firms listed on a regulated market segment within the European Union (EU) (Regulation EC No. 1606/2002). Simultaneously to the harmonization of accounting standards, the EU fostered the standardization of enforcement systems to ensure compliance with international accounting standards. Par. 16 of the so-called "IAS Regulation" mandates the "Committee of European Securities Regulators" (CESR) to "develop a common approach to enforcement". Germany's unique two-tiered system operates since July 2005; it involves the "Deutsche Pruefstelle fuer Rechnungslegung" (Financial Reporting Enforcement Panel), a newly established private organization primarily assigned to conduct the reviews. As the second tier, the „Bundesanstalt fuer Finanzdienstleistungsaufsicht" (Federal Financial Supervisory Authority) has the sovereign authority to order the publication of errors („error announcements") and if necessary, to force the cooperation of firms in the review process. The dissertation is structured as follows. A general introduction focuses on the theoretical background and the reasoning for the need of external enforcement mechanisms. The common approach to enforcement in the European Union is described. Building on this, the thesis consists of three individual essays that analyze three specific questions in the context of the enforcement of financial reporting standards in Germany. The first paper focuses on the systematical evaluation of the information contained in 100 selected error announcements (from a total population of 151 evaluable announcements). The study finds that error announcements on average contain 3.64 single errors and 77\% affect the reported profit. Relatively small as well as big, highly levered and rather unprofitable firms are overrepresented in the sample of misstatement firms. In a second step, the essay investigates the development of censured firms over time; the pre- and post-misstatement development of the firms in terms of balance sheet data, financial ratios and (real) earnings management are tracked. The analysis detects increasing leverage ratios and a decline in profitability over time. In the year of misstatement firms report large total and discretionary accruals, indicating earnings management. Compared to matched control firms, significant differences in profitability, market valuation, earnings management and real activities manipulations are observable. A major contribution of this first study is the examination of trends in financial data and (real) earnings management over a number of years surrounding misstatements as well as the elaboration of the distinction to non-misstating firms. The results show the meaning of the enforcement of IFRS for the quality of financial reporting to standard setters, policy makers, and investors in Germany. The second paper examines the interrelation of enforcement releases, firm characteristics and earnings quality. Prior literature documents the correlation between underperformance in financial ratios and the probability of erroneous disclosure of financial statements; this study provides evidence for differences in characteristics between firms with enforcement releases and control firms as well as a broad sample of German publicly traded firms (4,730 firm-year observations). Furthermore, research affirms the connection of financial ratios to earnings quality metrics. The accuracy of financial information is considered to be correlated with its quality and therefore the differences in earnings quality between various sub-samples is examined. Overall, the results document the underperformance in important financial ratios as well as indicate an inferior earnings quality of firms subject to enforcement releases vis-a-vis the control groups. These results hold with regard to both different earnings quality specifications and different periods observed. This study appends the earnings quality discussion and contributes to develop a comprehensive picture of accounting quality for the unique institutional settings of Germany. The paper shows that a conjoint two-tier public and private enforcement system is effective and might be an adequate model for other countries. Implications for the regulation of corporate governance, the enforcement panel and the auditor are identified. The third essay additionally considers the role of the auditor. The firms subject to error announcements are used to evaluate the consequences of increasing earnings management over time on enforcement releases and their recognition in audit fees. Prior literature provides evidence on a phenomenon called „balance sheet bloat" that is due to income increasing earnings management and later influences the disclosure of misstated financial statements. The evidence of earnings management recognition in audit fees and findings on the content of future information in audit fees leads to the hypothesis that auditors recognize increasing audit risk in fees before the enforcement process starts. The study extends related earnings management and audit fee literature by modeling the development of earnings management within the misstatement firms and systematically link it to auditor reactions. Significant predictive power of different commonly used accrual measures for enforcement releases in the period prior and up to the misstatement period are found by the study. In the same period of time an increase in audit fees, e.g. the recognition of increased audit risk, can be observed. A possible audit fee effect after the misstatement period is investigated, but no significant relation is obtained. The dissertation closes with a summary of the main findings, a conclusion to the connection of the three essays as well as subsumption of findings in the accounting literature.},
  subject      = {Rechnungslegung},
  language  = {en}
}