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The Cost Stickiness Phenomenon
Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.
Asymmetric Cost Behavior
The thesis of Kristina Reimer provides a comprehensive analysis of asymmetric cost behavior (also known as cost stickiness) by discussing its origin and development in the theoretical and empirical research from the 1920s of the past century up until today. Further, using an empirical approach, she investigates the implications of asymmetric cost behavior for credit and financial risk of a firm. In addition, she provides an introduction into credit risk fundamentals by focusing on credit default swaps. Thereby she analyses the development of credit default swap market as well as the components of credit spreads. Finally, she provides several suggestions for future research.
Magnetic Particle Imaging
Magnetic Particle Imaging (MPI) is a novel imaging modality. In MPI superparamagnetic iron oxide nanoparticles are used as tracer materials. The volume is the proceeding of the 2nd international workshop on magnetic particle imaging (IWMPI). The workshop aims at covering the status and recent developments of both, the instrumentation and the tracer material, as each of them is equally important in designing a well performing MPI. For instance, the current state of the art in magnetic coil design for MPI is discussed. With a new symmetrical arrangement of coils, a field-free line (FFL) can be produced that promises a significantly higher sensitivity compared with the standard arrangement for a FFP. Furthermore, the workshop aims at presenting results from phantom and pre-clinical studies.
