Refine
Has Fulltext
- yes (82)
Is part of the Bibliography
- yes (82) (remove)
Year of publication
Document Type
- Doctoral Thesis (82) (remove)
Keywords
- Deutschland (82) (remove)
Institute
- Betriebswirtschaftliches Institut (14)
- Institut für Bürgerliches Recht und Zivilprozessrecht (12)
- Institut für Geographie und Geologie (8)
- Institut für Staats- und Verwaltungsrecht, Rechtsphilosophie (8)
- Volkswirtschaftliches Institut (7)
- Institut für Rechtsgeschichte (6)
- Institut für Sonderpädagogik (4)
- Institut für Internationales Recht, Europarecht und Europäisches Privatrecht (3)
- Institut für deutsche Philologie (3)
- Institut für Gesellschafts-, Steuer- und Arbeitsrecht (2)
Sonstige beteiligte Institutionen
Grünflächen stellen einen der wichtigsten Umwelteinflüsse in der Wohnumwelt der Menschen dar. Einerseits wirken sie sich positiv auf die physische und mentale Gesundheit der Menschen aus, andererseits können Grünflächen auch negative Wirkungen anderer Faktoren abmildern, wie beispielsweise die im Laufe des Klimawandels zunehmenden Hitzeereignisse. Dennoch sind Grünflächen nicht für die gesamte Bevölkerung gleichermaßen zugänglich. Bestehende Forschung im Kontext der Umweltgerechtigkeit (UG) konnte bereits aufzeigen, dass unterschiedliche sozio-ökonomische und demographische Gruppen der deutschen Bevölkerung unterschiedlichen Zugriff auf Grünflächen haben. An bestehenden Analysen von Umwelteinflüssen im Kontext der UG wird kritisiert, dass die Auswertung geographischer Daten häufig auf zu stark aggregiertem Level geschieht, wodurch lokal spezifische Expositionen nicht mehr genau abgebildet werden. Dies trifft insbesondere für großflächig angelegte Studien zu. So werden wichtige räumliche Informationen verloren. Doch moderne Erdbeobachtungs- und Geodaten sind so detailliert wie nie und Methoden des maschinellen Lernens ermöglichen die effiziente Verarbeitung zur Ableitung höherwertiger Informationen.
Das übergeordnete Ziel dieser Arbeit besteht darin, am Beispiel von Grünflächen in Deutschland methodische Schritte der systematischen Umwandlung umfassender Geodaten in relevante Geoinformationen für die großflächige und hochaufgelöste Analyse von Umwelteigenschaften aufzuzeigen und durchzuführen. An der Schnittstelle der Disziplinen Fernerkundung, Geoinformatik, Sozialgeographie und Umweltgerechtigkeitsforschung sollen Potenziale moderner Methoden für die Verbesserung der räumlichen und semantischen Auflösung von Geoinformationen erforscht werden. Hierfür werden Methoden des maschinellen Lernens eingesetzt, um Landbedeckung und -nutzung auf nationaler Ebene zu erfassen. Diese Entwicklungen sollen dazu beitragen bestehende Datenlücken zu schließen und Aufschluss über die Verteilungsgerechtigkeit von Grünflächen zu bieten.
Diese Dissertation gliedert sich in drei konzeptionelle Teilschritte. Im ersten Studienteil werden Erdbeobachtungsdaten der Sentinel-2 Satelliten zur deutschlandweiten Klassifikation von Landbedeckungsinformationen verwendet. In Kombination mit punktuellen Referenzdaten der europaweiten Erfassung für Landbedeckungs- und Landnutzungsinformationen des Land Use and Coverage Area Frame Survey (LUCAS) wird ein maschinelles Lernverfahren trainiert. In diesem Kontext werden verschiedene Vorverarbeitungsschritte der LUCAS-Daten und deren Einfluss auf die Klassifikationsgenauigkeit beleuchtet. Das Klassifikationsverfahren ist in der Lage Landbedeckungsinformationen auch in komplexen urbanen Gebieten mit hoher Genauigkeit abzuleiten. Ein Ergebnis des Studienteils ist eine deutschlandweite Landbedeckungsklassifikation mit einer Gesamtgenauigkeit von 93,07 %, welche im weiteren Verlauf der Arbeit genutzt wird, um grüne Landbedeckung (GLC) räumlich zu quantifizieren.
Im zweiten konzeptionellen Teil der Arbeit steht die differenzierte Betrachtung von Grünflächen anhand des Beispiels öffentlicher Grünflächen (PGS), die häufig Gegenstand der UG-Forschung ist, im Vordergrund. Doch eine häufig verwendete Quelle für räumliche Daten zu öffentlichen Grünflächen, der European Urban Atlas (EUA), wird bisher nicht flächendeckend für Deutschland erhoben. Dieser Studienteil verfolgt einen datengetriebenen Ansatz, die Verfügbarkeit von öffentlichem Grün auf der räumlichen Ebene von Nachbarschaften für ganz Deutschland zu ermitteln. Hierfür dienen bereits vom EUA erfasste Gebiete als Referenz. Mithilfe einer Kombination von Erdbeobachtungsdaten und Informationen aus dem OpenStreetMap-Projekt wird ein Deep Learning -basiertes Fusionsnetzwerk erstellt, welche die verfügbare Fläche von öffentlichem Grün quantifiziert. Das Ergebnis dieses Schrittes ist ein Modell, welches genutzt wird, um die Menge öffentlicher Grünflächen in der Nachbarschaft zu schätzen (𝑅 2 = 0.952).
Der dritte Studienteil greift die Ergebnisse der ersten beiden Studienteile auf und betrachtet die Verteilung von Grünflächen in Deutschland unter Hinzunahme von georeferenzierten Bevölkerungsdaten. Diese exemplarische Analyse unterscheidet dabei Grünflächen nach zwei Typen: GLC und PGS. Zunächst wird mithilfe deskriptiver Statistiken die generelle Grünflächenverteilung in der Bevölkerung Deutschlands beleuchtet. Daraufhin wird die Verteilungsgerechtigkeit anhand gängiger Gerechtigkeitsmetriken bestimmt. Abschließend werden die Zusammenhänge zwischen der demographischen Komposition der Nachbarschaft und der verfügbaren Menge von Grünflächen anhand dreier exemplarischer soziodemographischer Gesellschaftsgruppen untersucht. Die Analyse zeigt starke Unterschiede der Verfügbarkeit von PGS zwischen städtischen und ländlichen Gebieten. Ein höherer Prozentsatz der Stadtbevölkerung hat Zugriff das Mindestmaß von PGS gemessen an der Vorgabe der Weltgesundheitsorganisation. Die Ergebnisse zeigen auch einen deutlichen Unterschied bezüglich der Verteilungsgerechtigkeit zwischen GLC und PGS und verdeutlichen die Relevanz der Unterscheidung von Grünflächentypen für derartige
Untersuchungen. Die abschließende Betrachtung verschiedener Bevölkerungsgruppen arbeitet Unterschiede auf soziodemographischer Ebene auf.
In der Zusammenschau demonstriert diese Arbeit wie moderne Geodaten und Methoden des maschinellen Lernens genutzt werden können bisherige Limitierungen räumlicher Datensätze zu überwinden. Am Beispiel von Grünflächen in der Wohnumgebung der Bevölkerung Deutschlands wird gezeigt, dass landesweite Analysen zur Umweltgerechtigkeit durch hochaufgelöste und lokal feingliedrige geographische Informationen bereichert werden können. Diese Arbeit verdeutlicht, wie die Methoden der Erdbeobachtung und Geoinformatik einen wichtigen Beitrag leisten können, die Ungleichheit der Wohnumwelt der Menschen zu identifizieren und schlussendlich den nachhaltigen Siedlungsbau in Form von objektiven Informationen zu unterstützen und überwachen.
Regional climate models (RCMs) are tools used to project future climate change at a regional scale. Despite their high horizontal resolution, RCMs are characterized by systematic biases relative to observations, which can result in unrealistic interpretations of future climate change signals. On the other hand, bias correction (BC) is a popular statistical post-processing technique applied to improve the usability of output from climate models. Like every other statistical technique, BC has its strengths and weaknesses. Hence, within the regional context of Germany, and for temperature and precipitation, this study is dedicated to the assessment of the impact of different BC techniques on the RCM output. The focuses are on the impact of BC on the RCM’s statistical characterization, and physical consistency defined as the spatiotemporal consistency between the bias-corrected variable and the simulated physical mechanisms governing the variable, as well as the correlations between the bias-corrected variable and other (simulated) climate variables. Five BC techniques were applied in adjusting the systematic biases in temperature and precipitation RCM outputs. The BC techniques are linear scaling, empirical quantile mapping, univariate quantile delta mapping, multivariate quantile delta mapping that considers inter-site dependencies, and multivariate quantile delta mapping that considers inter-variable dependencies (MBCn). The results show that each BC technique adds value in reducing the biases in the statistics of the RCM output, though the added value depends on several factors such as the temporal resolution of the data, choice of RCM, climate variable, region, and the metric used in evaluating the BC technique. Further, the raw RCMs reproduced portions of the observed modes of atmospheric circulation in Western Europe, and the observed temperature, and precipitation meteorological patterns in Germany. After the BC, generally, the spatiotemporal configurations of the simulated meteorological patterns as well as the governing large-scale mechanisms were reproduced.
However, at a more localized spatial scale for the individual meteorological patterns, the BC changed the simulated co-variability of some grids, especially for precipitation. Concerning the co-variability among the variables, a physically interpretable positive correlation was found between temperature and precipitation during boreal winter in both models and observations. For most grid boxes in the study domain and on average, the BC techniques that do not adjust inter-variable dependency did not notably change the simulated correlations between the climate variables. However, depending on the grid box, the (univariate) BC techniques tend to degrade the simulated temporal correlations between temperature and precipitation. Further, MBCn which adjusts biases in inter-variable dependency has the skill to improve the correlations between the simulated variables towards observations.
Aufgrund der bekannten Probleme der umlagefinanzierten gesetzlichen Rentenversicherung versucht der deutsche Gesetzgeber seit einiger Zeit, die eigenverantwortliche Altersvorsorge zu fördern. Häufig steht dabei die betriebliche Altersversorgung (bAV) im Fokus. In dieser Arbeit wird mittels Experten- und Arbeitnehmerinterviews ausführlich herausgearbeitet, wo zentrale Verbreitungshemmnisse der bAV liegen und wie diese durch Anpassung der steuer- und sozialversicherungsrechtlichen Rahmenbedingungen adressiert werden können. Wesentliche Elemente dieser Reformüberlegungen sind in das zum 01.01.2018 in Kraft getretene Betriebsrentenstärkungsgesetz eingeflossen.
Daneben wird in dieser Arbeit mithilfe einer experimentalökonomischen Analyse gezeigt, wie verschiedene Arten der Besteuerung individuelle Sparentscheidungen beeinflussen können. Dabei wird deutlich, dass Individuen die Wirkung einer nachgelagerten Besteuerung häufig nicht korrekt wahrnehmen.
Maladaptive coping mechanisms influence health-related quality of life (HRQoL) of individuals facing acute and chronic stress. Trait emotional intelligence (EI) may provide a protective shield against the debilitating effects of maladaptive coping thus contributing to maintained HRQoL. Low trait EI, on the other hand, may predispose individuals to apply maladaptive coping, consequently resulting in lower HRQoL. The current research is comprised of two studies. Study 1 was designed to investigate the protective effects of trait EI and its utility for efficient coping in dealing with the stress caused by chronic heart failure (CHF) in a cross-cultural setting (Pakistan vs Germany). N = 200 CHF patients were recruited at cardiology institutes of Multan, Pakistan and Würzburg as well as Brandenburg, Germany. Path analysis confirmed the expected relation between low trait EI and low HRQoL and revealed that this association was mediated by maladaptive metacognitions and negative coping strategies in Pakistani but not German CHF patients. Interestingly, also the specific coping strategies were culture-specific. The Pakistani sample considered religious coping to be highly important, whereas the German sample was focused on adopting a healthy lifestyle such as doing exercise. These findings are in line with cultural characteristics suggesting that German CHF patients have an internal locus of control as compared to an external locus of control in Pakistani CHF patients. Finally, the findings from study 1 corroborate the culture-independent validity of the metacognitive model of generalized anxiety disorder.
In addition to low trait EI, high interoception accuracy (IA) may predispose individuals to interpret cardiac symptoms as threatening, thus leading to anxiety. To examine this proposition, Study 2 compared individuals with high vs low IA in dealing with a psychosocial stressor (public speaking) in an experimental lab study. In addition, a novel physiological intervention named transcutaneous vagus nerve stimulation (t-VNS) and cognitive reappraisal (CR) were applied during and after the anticipation of the speech in order to facilitate coping with stress. N= 99 healthy volunteers participated in the study. Results showed interesting descriptive results that only reached trend level. They suggested a tendency of high IA individuals to perceive the situation as more threatening as indicated by increased heart rate and reduced heart rate variability in the high-frequency spectrum as well as high subjective anxiety during anticipation of and actual performance of the speech. This suggests a potential vulnerability of high IA individuals for developing anxiety disorders, specifically social anxiety disorder, in case negative self-focused attention and negative evaluation is applied to the (more prominently perceived) increased cardiac responding during anticipation of and the actual presentation of the public speech. The study did not reveal any significant protective effects of t-VNS and CR.
In summary, the current research suggested that low trait EI and high IA predicted worse psychological adjustment to chronic and acute distress. Low trait EI facilitated maladaptive metacognitive processes resulting in the use of negative coping strategies in Study 1; however, increased IA regarding cardioceptions predicted high physiological arousal in study 2. Finally, the German vs. the Pakistani culture greatly affected the preference for specific coping strategies. These findings have implications for caregivers to provide culture-specific treatments on the one hand. On the other hand, they highlight high IA as a possible vulnerability to be targeted for the prevention of (social) anxiety.
Accounting plays an essential role in solving the principal-agent problem between managers and shareholders of capital market-oriented companies through the provision of information by the manager. However, this can succeed only if the accounting information is of high quality. In this context, the perceptions of shareholders regarding earnings quality are of particular importance.
The present dissertation intends to contribute to a deeper understanding regarding earnings quality from the perspective of shareholders of capital market-oriented companies. In particular, the thesis deals with indicators of shareholders’ perceptions of earnings quality, the influence of the auditor’s independence on these perceptions, and the shareholders’ assessment of the importance of earnings quality in general. Therefore, this dissertation examines market reactions to earnings announcements, measures of earnings quality and the auditor’s independence, as well as shareholders’ voting behavior at annual general meetings.
Following the introduction and a theoretical part consisting of two chapters, which deal with the purposes of accounting and auditing as well as the relevance of shareholder voting at the annual general meeting in the context of the principal-agent theory, the dissertation presents three empirical studies.
The empirical study presented in chapter 4 investigates auditor ratification votes in a U.S. setting. The study addresses the question of whether the results of auditor ratification votes are informative regarding shareholders’ perceptions of earnings quality. Using a returns-earnings design, the study demonstrates that the results of auditor ratification votes are associated with market reactions to unexpected earnings at the earnings announcement date. Furthermore, there are indications that this association seems to be positively related to higher levels of information asymmetry between managers and shareholders. Thus, there is empirical support for the notion that the results of auditor ratification votes are earnings-related information that might help shareholders to make informed investment decisions.
Chapter 5 investigates the relation between the economic importance of the client and perceived earnings quality. In particular, it is examined whether and when shareholders have a negative perception of an auditor’s economic dependence on the client. The results from a Big 4 client sample in the U.S. (fiscal years 2010 through 2014) indicate a negative association between the economic importance of the client and shareholders’ perceptions of earnings quality. The results are interpreted to mean that shareholders are still concerned about auditor independence even ten years after the implementation of the Sarbanes-Oxley Act. Furthermore, the association between the economic importance of the client and shareholders’ perceptions of earnings quality applies predominantly to the subsample of clients that are more likely to be financially distressed. Therefore, the empirical results reveal that shareholders’ perceptions of auditor independence are conditional on the client’s circumstances.
The study presented in chapter 6 sheds light on the question of whether earnings quality influences shareholders’ satisfaction with the members of the company’s board. Using data from 1,237 annual general meetings of German listed companies from 2010 through 2015, the study provides evidence that earnings quality – measured by the absolute value of discretionary accruals – is related to shareholders’ satisfaction with the company’s board. Moreover, the findings imply that shareholders predominantly blame the management board for inferior earnings quality. Overall, the evidence that earnings quality positively influences shareholders’ satisfaction emphasizes the relevance of earnings quality.
Die Unabhängigkeit des Abschlussprüfers ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit kann besonders gefährdet sein, wenn Schutzmechanismen, wie z. B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgeprägt sind. Es kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Weiterhin ist das Haftungsrisiko für den Abschlussprüfer in Deutschland verglichen mit angelsächsischen Ländern geringer.
Damit untersucht die Arbeit die Unabhängigkeit in einem Umfeld, in dem diese besonders gefährdet ist. Als Surrogat wird die Wahrscheinlichkeit einer Going-Concern-Modifikation („GCM“) herangezogen. GCM können als Indikator für die Prüfungsqualität besonders geeignet sein, da sie ein direktes Ergebnis der Tätigkeit des Abschlussprüfers sind und von ihm formuliert und verantwortet werden. Für das Surrogat GCM ist für Deutschland im Bereich der privaten Unternehmen bislang keine Studie bekannt.
Media have become omnipresent in children’s and youths’ everyday lives, and they also offer rich chances and challenges for educational contexts. On the one hand, media can, for example, support students’ learning effectively, enhance lessons with innovative tools and methods and help individualize teaching and learning processes. On the other hand, students need to learn, e.g., how to use these media, how to select and evaluate them and how to act responsibly in a digitalized and mediatized world. Teachers are a core stakeholder in this context. To take advantage of the benefits media offer for teaching and learning processes, to support students in the acquisition of respective competencies and to fulfill numerous other media-related tasks and challenges, teachers need to acquire respective competencies in their initial teacher education, which can be summarized as media-related educational competencies.
The relevance of these competencies is evident on different levels. In related research, respective competency models are developed, and in practices of teacher education, competencies are measured and efforts are taken to advance the competencies of preservice teachers. Against this background, this semi-cumulative dissertation presents a theory-based and empirical analysis of the competencies in question from a comprehensive and multidimensional perspective. In accordance with the central aspects outlined, the three systematic main fields focused on are models of media-related educational competencies, their measurement and practices of advancement in teacher education, as well as the interplay of these three fields. The dissertation takes on an international comparative perspective and focuses on the examples of initial teacher education in Germany and the USA.
The article-based dissertation comprises three main parts, framed by introduction and conclusion. The introduction provides a basis for the following work with regards to terminology, scope of research and overall methodology. The first main part is concerned with models of media-related educational competencies and includes a theory-based systematic comparison of three relevant models. This part explicates the varieties between competency models, and it discusses central aspects of selection and application. In Part II, methods and varieties of competency measurement are focused on, and an article is presented which shares results of an exploratory quantitative measurement of the respective competencies of German and US preservice teachers. Overall, this part reveals the potential and limitations of competency measurement and transfers these conclusions to the competency models introduced in Part I. Part III is concerned with an analysis of current practices of advancing media-related educational competencies in Germany and the USA. In this context, stakeholders influencing these practices will be systemized and analyzed in their role and impact. The article included in Part III introduces interviews which were conducted to achieve insights into the perspectives of selected experts, regarding relevant models, practices and outcomes of media-related teacher education in Germany and the USA.
Finally, the Conclusion of the dissertation will draw together the different strands, clarify the close connection between the domains of modeling, measuring and advancing the competencies in question and discuss the interdependencies of these three dimensions. These perspectives help both to contextualize and bring together important facets which have often been treated separately in related research and will add new facets to ultimately achieve a comprehensive and multifaceted viewpoint.
Against the background of the intercultural comparative perspective, the results and findings will ultimately achieve an enhanced and deep analysis and reflection on the complex field of media-related educational competencies in Germany and the USA and beyond.
Economists (should) care about regions! On the one hand this is true because macroeconomic shocks have vastly different effects across regions. The pressing topics of robotization
and artificial intelligence, Brexit, or U.S. tariffs will affect Würzburg differently than Berlin,
implying varying interests among its population, firms and politicians. On the other hand,
shocks in individual regions, such as inventions, bankruptcies or the attraction of a major
plant can, through trade and input-output linkages, magnify to aggregate effects of macroe-
conomic importance. Yet, regional heterogeneities in Germany and the complicated network
of linkages that connect regions are still not well documented nor understood. A fact that
is especially true for local labor markets that are of core interest to regional policy makers
and that also feature substantial heterogeneity.
This thesis provides a thorough quantification of such heterogeneities and an in-depth analysis of the sources and mechanisms that drive these differences.
Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene.
In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in Form einer Expertenbefragung untersucht. Hierbei wird insbesondere der Frage nachgegangen, welche Determinanten das gemeindliche Hebesatzniveau bei der Gewerbesteuer und den Grundsteuern A und B bestimmen.
Der dritte Teil analysiert die Beitragseinnahmen der Industrie- und Handelskammern. Der IHK-Beitrag ist deren zentrale Einnahmeposition und knüpft ebenfalls an der gewerbesteuerlichen Bemessungsgrundlage an. Die Abhängigkeit von einer zum Teil volatilen Bemessungsgrundlage stellt die Kammern bei ihrer Budgetplanung vor große Herausforderungen. Zur Steigerung der Planungsgenauigkeit wurde ein Prognosemodell entwickelt, das einen präziseren Rückschluss auf künftige Beitragseinnahmen zulässt.
This dissertation consists of three contributions. Each addresses one specific aspect of intergenerational income mobility and is intended to be a stand-alone analysis. All chapters use comparable data for Germany and the United States to conduct country comparisons. As there are usually a large number of studies available for the United States, this approach is useful for comparing the empirical results to the existing literature.
The first part conducts a direct country comparison of the structure and extent of intergenerational income mobility in Germany and the United States. In line with existing results, the estimated intergenerational income mobility of 0.49 in the United States is significantly higher than that of 0.31 in Germany. While the results for the intergenerational rank mobility are relatively similar, the level of intergenerational income share mobility is higher in the United States than in Germany. There are no significant indications of a nonlinear run of intergenerational income elasticity. A final decomposition of intergenerational income inequality shows both greater income mobility and stronger progressive income growth for Germany compared to the United States. Overall, no clear ranking of the two countries can be identified. To conclude, several economic policy recommendations to increase intergenerational income mobility in Germany are discussed.
The second part examines the transmission channels of intergenerational income persistence in Germany and the United States. In principle, there are two ways in which well-off families may influence the adult incomes of their children: first through direct investments in their children's human capital (investment effect ), and second through the indirect transmission of human capital from parents to children (endowment effect ). In order to disentangle these two effects, a descriptive as well as a structural decomposition method are utilized. The results suggest that the investment effect and the endowment effect each account for approximately half of the estimated intergenerational income elasticity in Germany, while the investment effect is substantially more influential in the United States with a share of around 70 percent. With regard to economic policy, these results imply that equality of opportunity for children born to poor parents cannot be reached by the supply of financial means alone. Conversely, an efficient policy must additionally substitute for the missing direct transmission of human capital within socio-economically weak families.
The third part explicitly focuses on the intergenerational income mobility among daughters. The restriction to men is commonly made in the empirical literature due to women‘s lower labor market participation. While most men work full-time, the majority of (married) women still work only part-time or not at all. Especially with the occurrence of assortative mating, daughters from well-off families are likely to marry rich men and might decide to reduce their labor supply as a result. Thus, the individual labor income of a daughter might not be a good indicator for her actual economic status. The baseline regression analysis shows a higher intergenerational income elasticity in Germany and a lower intergenerational income elasticity in the United States for women as compared to men. However, a separation by marital status reveals that in both countries unmarried women exhibit a higher intergenerational income elasticity than unmarried men, while married women feature a lower intergenerational income elasticity than married men. The reason for the lower mobility of unmarried women turns out to be a stronger human capital transmission from fathers to daughters than to sons. The higher mobility of married women is driven by a weaker human capital transmission and a higher labor supply elasticity with respect to spousal income for women as compared to men. In order to further study the effects of assortative mating, the subsample of married children is analyzed by different types of income. It shows that the estimated intergenerational income elasticity of children's household incomes is even higher than that of their individual incomes. This can be seen as an indication for strong assortative mating. If household income is interpreted as a measure of children‘s actual economic welfare, there are barely any differences between sons and daughters. The intergenerational income elasticity of spousal income with respect to parental income is again relatively high, which in turn supports the hypothesis of strong assortative mating. The elasticity of the sons-in-law with respect to their fathers-in-law in Germany is even higher than that of the sons with respect to their own fathers.