Bullying and Victimization Among Young Elementary School Children: The Role of Child Ethnicity and Ethnic School Composition

School-aged children with an ethnic minority background are relatively often involved in bullying and victimization, but the role of ethnic composition of schools in this context remains unclear. This study examined the relation between ethnic minority background, ethnic school composition, and bullying behaviour around primary school entry in the Netherlands. The study was based on a 2008/2009 school survey in Rotterdam, a Dutch city where about 50 % of children have a non-Dutch background. For 8523 children, teacher reports of bullying behaviour at age 5–6 years were available. Children with a non-Dutch background had higher odds of being a victim (adjusted OR 1.41, 95 % CI 1.11, 1.80), bully (OR 1.38, 95 % CI 1.20, 1.58) or bully-victim (OR 1.38, 95 % CI 1.19, 1.62) than children of Dutch national origin. Ethnic diversity in schools increased children’s risk of bullying behaviour (e.g. OR_victim per 0.1 increase in 0–1 diversity range = 1.06, 95 % CI 1.00, 1.13), with children of both Dutch and non-Dutch national origin relatively more often involved in bullying in ethnically diverse schools. The proportion of same-ethnic peers in school reduced the risk of bullying among children of Dutch national origin (e.g. OR_victim per 10 % more same-ethnic children = 0.90, 95 % CI 0.83, 0.98), but not among non-Dutch children. In conclusion, ethnic minority background and ethnic diversity within schools are risk factors for bullying among 5–6 year olds. Plausibly, reductions in absolute numbers of bullying events may be obtained with tailor-made interventions in ethnically diverse schools. Such interventions should preferably be offered early in the school curriculum.     

Why Are Socially Anxious Adolescents Rejected by Peers? The Role of Subject‐Group Similarity Characteristics

This study addressed the role of actual and perceived similarity in peer rejection of socially anxious adolescents. Videotapes of 20 high and 20 low socially anxious adolescents (13–17 years old) giving a speech were rated by groups of unfamiliar peers with regard to perceived similarity and desire for future interaction (lower scores indicating rejection). Actual similarity between speakers and observers regarding social anxiety and gender was also taken into account. Findings showed that high socially anxious students were more rejected and that perceived but not actual similarity between peer observers and speakers (partly) mediated rejection.     

How to measure and proxy permanent income: evidence from Germany and the U.S.

Permanent income (PI) is an enduring concept in the social sciences and is highly relevant to the study of inequality. Nevertheless, there has been insufficient progress in measuring PI. We calculate a novel measure of PI with the German Socio-Economic Panel (SOEP) and U.S. Panel Study of Income Dynamics (PSID). Advancing beyond prior approaches, we define PI as the logged average of 20+ years of post-tax and post-transfer (“post-fisc”) real equivalized household income. We then assess how well various household- and individual-based measures of economic resources proxy PI. In both datasets, post-fisc household income is the best proxy. One random year of post-fisc household income explains about half of the variation in PI, and 2–5 years explain the vast majority of the variation. One year of post-fisc HH income even predicts PI better than 20+ years of individual labor market earnings or long-term net worth. By contrast, earnings, wealth, occupation, and class are weaker and less cross-nationally reliable proxies for PI. We also present strategies for proxying PI when HH post-fisc income data are unavailable, and show how post-fisc HH income proxies PI over the life cycle. In sum, we develop a novel approach to PI, systematically assess proxies for PI, and inform the measurement of economic resources more generally.     

The Impact of Adolescents' Classroom and Neighborhood Ethnic Diversity on Same‐ and Cross‐Ethnic Friendships Within Classrooms

This study examines how classroom and neighborhood ethnic diversity affect adolescents' tendency to form same‐ versus cross‐ethnic friendships when they enter middle school. Hypotheses are derived from exposure, conflict, and constrict theory. Hypotheses are tested among 911 middle school students (43 classrooms, nine schools) in the Netherlands. Multilevel (p₂) social network analyses show that students were more likely to engage in same‐ethnic rather than cross‐ethnic friendships. In line with conflict theory, greater classroom and neighborhood diversity were related to stronger tendencies to choose same‐ethnic rather than cross‐ethnic friends, among both ethnic majority and minority students. Diversity did not hamper reciprocity, as students in more ethnically diverse classrooms were even more likely to reciprocate friendships.     

大改组： 德国开放的政治学

过去二十年内,德国福利与就业制度的开放性政治经济举措,以及对基本政治联合产生的不良影响,值得关注。德国福利与就业体系面临着自由化进程,但没有向自由市场经济发展。对由雇主和工会主导的经济领域及由公共预算的财政约束主导的公共财政领域这两个独特领域内关键主体偏好的转移追根溯源后发现,在这两个领域中,关键主体的偏好转移互相关联,但对应着两组不同的问题。这意味着政治经济制度的维持需要考虑到更多环境因素,这一点至关重要。     

Sexual behavior in female transsexuals and lesbians

This study was designed to look at the role sexual arousal and behavior play in confirming or resolving gender identity confusion, and at how female‐to‐male transsexuals (FTs) and lesbians (Ls) differ in this area. Detailed interview data on sexual behavior from a clinical sample of 15 FTs compared to a matched research sample of 15 Ls are presented. The mean age for the FTs group was 21 years, 10 months and 23 years, 8 months for the Ls group. The two groups were matched by age, educational background and parental socioeconomic status. The results indicated that the majority of women in both groups had had sexual experience with men as well as women. All clearly preferred women as partners, but the FTs fantasized being men in encounters with women, while the Ls were completely identified women. The Ls sample tended to go through a heterosexual phase before they had their first relationship with another woman, which was typically not until approximately age 20. However, the FTs tended to have their first sexual relationship with a woman in early or middle adolescence. The two groups also differed in various aspects of sexual arousal and behavior, with Ls reporting a higher frequency of orgasms and being more at ease in engaging in intense and satisfactory sexual relations.

The primary value of this study has to be seen as hypothesis rendering. The conclusions are tentative because of the limited sample size. The data add to our knowledge on aspects of female sexuality in general, and the reported differences between the two groups will assist in formulating a differential diagnosis between FTs and Ls in clinical practice.     

Zur Zeitwertbilanzierung latenter Steuern in der internationalen Rechnungslegung

The significance of deferred taxes was increased by the introduction of international financial reporting standards. However, the usefulness of the information provided by interperiod tax allocation is regarded with skepticism by researchers and practitioners alike. This is largely due to the overestimation of the book value of non-current deferred tax liabilities and deferred tax assets as the present value of these items is disregarded. The IASB refuses to discount deferred taxes even though this would comply with the underlying asset-liability-concept. The IASB justifies the ban on discounting deferred taxes by the ??supposed?? high complexity; hence, cost-benefit considerations. The paper at hand analyses critical issues regarding the determination of the present value of deferred taxes. An approach for determining the maturity of deferred taxes, a risk-adequate discount rate and an approach for the derivation of a feasible net present value calculation are proposed. It is shown that discounting of deferred taxes is generally possible without resulting in more complex estimations than in those of other accounting areas. Despite the inevitable discretion management has in estimating the present value, it is still possible to represent such information faithfully so that the relevant information is useful to external users.