Child Rights Practice among the Indigenous Communities in Bangladesh

The objective of this article was to explore the practice of child rights among the indigenous communities of Bangladesh. We used a mixed method approach to collect data from four ethnic communities in the Bandarban District of the Chittagong Division in Bangladesh. We questioned children, parents, community members, local leaders, and service providers of those communities on a number of child rights issues, for example, child education, child labor, child recreation and culture, parents' guidance to children for capacity development, and access to child rights at home and in the community according to Convention on the Rights of the Child treaty. The results showed that while the community was aware of child rights, financial vulnerability and a lack of social support meant that these rights could not be upheld in practice. The paper urges improvement of social support, including income generation activities for indigenous communities.     

Reforming against all odds: Multi‐pillar pension systems in the Czech Republic and Romania

Attempts to replace pay‐as‐you‐go pension schemes with private funded systems came to a halt in Central and Eastern Europe after 2005. However, more recently, the region has witnessed two belated reformers: the Czech Republic and Romania. Both countries decided to partially privatize pensions despite the rising tide of evidence concerning the challenges associated with the policy. We argue that while part of the domestic political elite remained supportive of private funded pensions, the difficulties experienced by earlier reformers and reduced support from International Financial Institutions led to the adoption of small funded pension pillars. Such cautious attempts at privatization might become more common in the future as large reforms have proven politically unsustainable.     

Manufacturing network configuration in supply chains with product recovery

Efficient implementation of product recovery requires appropriate network structures. In this paper, we study the network design problem of a firm that manufactures new products and remanufactures returned products in its facilities. We examine the capacity decisions and expected performance of two alternative manufacturing network configurations when demand and return flows are both uncertain.     

A Lagrangian relaxation approach for the multiple sequence alignment problem

We present a branch-and-bound (bb) algorithm for the multiple sequence alignment problem (MSA), one of the most important problems in computational biology. The upper bound at each bb node is based on a Lagrangian relaxation of an integer linear programming formulation for MSA. Dualizing certain inequalities, the Lagrangian subproblem becomes a pairwise alignment problem, which can be solved efficiently by a dynamic programming approach. Due to a reformulation w.r.t. additionally introduced variables prior to relaxation we improve the convergence rate dramatically while at the same time being able to solve the Lagrangian problem efficiently. Our experiments show that our implementation, although preliminary, outperforms all exact algorithms for the multiple sequence alignment problem. Furthermore, the quality of the alignments is among the best computed so far.     

Die nur fast gelingende Schließung des Personalentwicklungszyklus

The nearly closed cycle of personnel development. The growing popularity of personnel development like training, coaching or supervision is usually justified by the new challenges impending on organizations. The author presents an alternative explanation: Basing on considerations about the operative consistency of organizations, he argues, that the popularity of personnel development is to explain by the boom of personnel diagnostics during the last two decades. Only by potential analysis, assessment center, 360-degree feedback, several trainings and especially person-centered counseling like coaching and supervision could increase their attractiveness. In organizations, cycles of personnel development emerge, and by this a sort of all-round cares of the organisation members.     

Attributions of Blame among Victims of Child Sexual Abuse: Findings from a Community Sample

ABSTRACT

According to the attribution theory, negative outcomes of child sexual abuse (CSA) are thought to vary depending on whether CSA victims attribute the abuse to internal or external factors, respectively, self-blame and perpetrator-blame. Therefore, the purpose of this study was to identify abuse characteristics and attitudes that influence blame attributions among CSA victims from a community sample. Data from respondents with a history of CSA (N = 1,496) have been used in predicting blame attributions; perpetrator-blame, self-blame, or both. Results from a multinomial logistic regression analysis showed that attitudes toward gender roles had a significant effect on blame: victims were more likely to blame themselves when they endorsed more conservative gender attitudes than victims with more liberal attitudes. Implications for this finding are discussed.     

Non‐linear Effects of Comparison Income in Quit Decisions: Status versus Signal!

This research note utilizes German matched employer–employee data to investigate the relationship between mobility and relative wage positions within establishments for workers without university degrees. The main innovation involves the examination of non‐linear effects, because previous literature mainly analyses mean linear effects. Our random‐effects probit estimates of mobility suggest a non‐linear U‐shaped effect with respect to relative standing. This is plausible because workers in low relative wage positions might quit because of their low status and those in high relative wage positions because of their low career advancement opportunities. Consideration of non‐linearities, thus, is a major improvement for the analysis of the effects of relative wage positions.     

Kapitalmarktorientierte Unternehmensbewertung bei asymmetrischer Besteuerung von Soll- und Habenzinsen

Drukarczyk and Lobe argue that the value of a company depends on individual preferences for leveraged or unleveraged companies if debt and credit interest rates after personal taxes differ. Consequentially they derive two preference-dependent valuation formulas. Based on these results an increasing amount of literature proposing preference-dependent valuation formulas emerged. We claim that this has to be viewed critically. In order to show that even in a world of different debt and credit interest rates after personal taxes a market value can be determined we develop a new version of the Tax CAPM. Based on this model the market value of leveraged and unleveraged companies is derived. Finally we show that the corresponding valuation function significantly differs from the preference-dependent valuation formulas.