Editorial

Ohne Zusammenfassung

---

Editorial

     

Steuerliche Forschungsförderung im Lichte des Unionsrechts

Die Bestimmungen des § 4a Z 1 EStG stellen einen bedeutenden Teil der steuerlichen Begünstigungen von Forschung und Lehre dar. Die Ausgestaltung dieser Bestimmung veranlasste die Europ?ische Kommission ein Vertragsverletzungsverfahren gegen ?sterreich einzuleiten. Vor diesem Hintergrund kommt zum einen der Frage der Anwendbarkeit der Grundfreiheiten und zum anderen der (unionsrechtskonformen) Interpretation der ?sterreichischen Regelung besondere Bedeutung zu.     

Search patterns and absorptive capacity: Low- and high-technology sectors in European countries

Searching for externally available knowledge has been characterised as a vital part of the innovation process. Previous research has, however, almost exclusively focused on high-technology environments, largely ignoring the substantial low- and medium-technology sectors of modern economies. We argue that firms from low- and high-technology sectors differ in their search patterns and that these mediate the relationship between innovation inputs and outputs. Based on a sample of 4500 firms from 13 European countries, we find that search patterns in low-technology industries focus on market knowledge and that they differ from technology sourcing activities in high-technology industries.     

Perceived—and not manipulated—self-control depletion predicts students’ achievement outcomes in foreign language assessments

Abstract

In the present study we investigated which role manipulated (i.e., experimentally induced) and perceived (i.e., self-reported) self-control depletion plays in students’ (N?=?176 seventh graders) achievement-related experiences and behaviour during a test of English as a foreign language, while controlling for trait self-control. Our successful experimental manipulation of self-control depletion revealed that there were no effects on any of the students’ outcome variables. However, students who reported high self-control depletion immediately after the experimental manipulation were less motivated to work on the subsequent test, reported more distracting thoughts, showed lower performance, and felt more depleted at the end of the test session. Trait self-control turned out to be a protective and supportive factor for most of our outcome variables. Our results provide evidence that the perceived and not the manipulated level of self-control depletion is a predictor of achievement-related behaviour in tests on English as a foreign language.     

Understanding the interactions among revenue categories using elasticity measures—Evidence from a longitudinal sample of non-profit sport clubs in Germany

The revenue composition of for-profit and non-profit organisations is fundamentally different. Non-profit organisations have diversified revenues and must therefore manage an income portfolio. For the management of the income portfolio of a non-profit sport club it is not only important that sufficient revenues are available, but also where they come from as complex interactions exist among different revenue sources. These interactions are referred to as crowd-out effects (increases in one revenue source lead to decreases in another source) and crowd-in effects, respectively. The interactions among revenue categories of non-profit sport clubs were analysed using a longitudinal dataset from a nationwide sport club survey in Germany (n = 5026). Elasticity measures were calculated within a regression framework which provided information about the nature and significance of interactions. The results revealed a significant positive interaction between revenues from donations and sport supply (e.g., membership and service fees) pointing towards a crowd-in effect, i.e., increased revenues from donations have crowded in revenues from sport supply. Moreover, increased revenues from subsidies were found to crowd in revenues from donations and economic activities (e.g., sponsorship). Significant negative interactions were observed for revenues from economic activities and other supply suggesting that increased revenues from economic activities have crowded out revenues from other supply. The findings indicated an increased level of commercialisation supporting a modernisation of German clubs. Furthermore, the uncertainties have increased and therefore sport clubs have to consider the level of uncertainty of their revenue sources when they manage their income portfolio.     

Sprachdiagnostische Grundlagen für die Förderung bildungssprachlicher Fähigkeiten

The present article takes up the discussion about the interrelatedness of linguistic proficiency and educational achievement among children learning German as a second language. We provide an overview of diagnostic procedures for linguistic needs analysis, which were developed in the context of the German research program ‘FÖRMIG’. Linguistic features of school-based registers as well as the cognitive representation of academic language proficiency among bilinguals will first be addressed as the most relevant dimensions in the assessment of academic language proficiency. Finally, based on the concept of linguistic core-proficiencies after Ehlich, each of the four procedures is characterized with reference to its particular scope of identifiable aspects of academic language proficiency. Thereby it becomes evident that the procedures reflect age-specific language demands of school: Whereas the focus of assessment is first located on central aspects of grammatical and lexical knowledge as fundamental premises of schooling, the field of attention—with increasing age of the children—shifts more and more towards performance in technical language and certain text-types indicating academic language proficiency.     

The relationship between disgust,state-anxiety and motivation during a dissection task

Emotions influence motivation, but emotions, such as disgust, have attracted less attention in learning research. We assessed the influence of disgust measured as trait and specific state component, state anxiety and self-efficacy on intrinsic motivation during the dissection of a fish using a pre-/post-design in science teacher students. Anxiety and disgust had a negative influence on motivation. Students with more experience in dissections reported lower pressure. Anxiety after the lesson was influenced by prior anxiety and by animal reminder disgust. Specific state disgust after the dissection was predicted by prior specific state disgust, core disgust and state anxiety. State anxiety and specific state disgust decreased during the dissection. The future commitment to use dissection at school was solely predicted by interest; competence and pressure failed the significance level marginally.