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Working papers SES

Working papers SES
La collection des Working Papers SES est une série de cahiers de recherche présentant les différents travaux menés au sein de la Faculté des sciences économiques et sociales de l'Université de Fribourg (Suisse). Cette collection existe depuis 1980 et les thèmes abordés reflètent les différentes orientations scientifiques des membres de la Faculté: économie politique, gestion d'entreprise, informatique de gestion, méthodes quantitatives, sciences sociales et sciences des médias et de la communication. Le contenu de ces travaux n'engage que la responsabilité de leurs auteurs.

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119 résultats 1 2 3 4 5 .. 12
Université de Fribourg

Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?

Bosch, Patrick

(Working Papers SES ; 439)

According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive the...

Université de Fribourg

Measuring cultural intelligence: a new test of the CQ scale

Bücker, Joost‏ J.L.E. ; Furrer, Olivier ; Lin, Yanyan

(Working Papers SES ; 461)

Despite an increasing number of publications on cultural intelligence (CQ), the operationalization and conceptualization of this construct demand further attention. In this replication study among 308 experienced overseas Chinese respondents, a two-dimensional structure seems to better represent the data than the original four-dimensional CQ scale. The results of the analysis identify two new...

Université de Fribourg

Peer effects on perseverance

Buechel, Berno ; Mechtenberg, Lydia ; Petersen, Julia

(Working Papers SES ; 488)

Successful performance – be it in school, at the job, or in sports activities – requires perseverance, i.e., persistent work on a demanding task. We investigate in a controlled laboratory experiment how an individual’s social environment affects perseverance. We find evidence for two kinds of peer effects: being observed by a peer can serve as a commitment device, while observing a peer can...

Université de Fribourg

The strength of weak leaders - an experiment on social influence and social learning in teams

Buechel, Berno ; Klössner, Stefan ; Lochmüller, Martin ; Rauhut, Heiko

(Working Papers SES ; 486)

We investigate how the selection process of a leader affects team performance with respect to social learning. We use a lab experiment in which an incentivized guessing task is repeated in a star network with the leader at the center. Leader selection is either based on competence, on self-confidence, or made at random. Teams with random leaders do not underperform compared to rather competent...

Université de Fribourg

The swing voter's curse in social networks

Buechel, Berno ; Mechtenberg, Lydia

(Working Papers SES ; 485)

We study private communication in social networks prior to a majority vote on two alternative policies. Some (or all) agents receive a private imperfect signal about which policy is correct. They can, but need not, recommend a policy to their neighbors in the social network prior to the vote. We show theoretically and empirically that communication can undermine efficiency of the vote and hence...

Université de Fribourg

Zusammenarbeit zwischen Vorstand und Geschäftsführung in Verbänden und anderen Nonprofit Organisationen

Bürgisser, Sarah

(Working Papers SES ; 431)

Eine gut funktionierende Zusammenarbeit zwischen ehrenamtlichen und hauptamtlichen Mitarbeitenden, insbesondere aber zwischen der hauptamtlichen Geschäftsführung und dem ehrenamtlichen Vorstand, ist für den Erfolg einer jeden Nonprofit-Organisation (NPO) von zentraler Bedeutung. Aufgrund der unterschiedlichen Rahmenbedingungen von Ehrenamt und Hauptamt gestaltet sich diese Zusammenarbeit...

Université de Fribourg

Local debt: from budget responsibility to fiscal discipline

Dafflon, Bernard

(Working Papers SES ; 417)

In the past thirty years, local governments in most European countries have been granted at least limited access to borrowing. The rules in force include limitations on the amount of borrowing and/or debt service, restrictions on the purpose of debt and on borrowing from foreign institutions and/or from the central bank. The description of these rules and sanctions constitute the thrust of...

Université de Fribourg

Local Fiscal Equalization: a New Proposal and an Experiment

Dafflon, Bernard

(Working Papers SES ; 418)

This paper formalizes the new schemes of fiscal equalization that has been decided in 2009 and will be introduced at the local level in the canton of Fribourg (Switzerland) in 2011. It develops the political economy of the proposal with the aim of understanding the participative democratic process that led to the acceptance of a radical change in the canton's equalization policy, the normative...

Université de Fribourg

Performance measurement in environmental management at the local level : an experiment and proposal with reference to Switzerland

Dafflon, Bernard ; Daguet, Sandra

(Working Papers SES ; 425)

This paper deals with the management of three environmental policies at the local level: clean water distribution, sewage and wastewater treatment and household solid waste collection and treatment. The argument is that applying the benefit principle for financing these services will enhance allocative efficiency, budget and environmental accountability, and contribute to induce environmental...

Université de Fribourg

Voluntary amalgamation of local governments: the Swiss debate in the European context

Dafflon, Bernard

(Working Papers SES ; 426)

The debate about the amalgamation of local government units stems from the fact that their political borders (the institutional territory) do no longer coincide with the functional territory required for an efficient provision of most local public services. And both do not correspond with the relational territory which arises out of the private and professional activities of LGUs' residents as...

119 résultats 1 2 3 4 5 .. 12