Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge

The European Commission is currently finalizing a tax system based on a Common Consolidated Tax Base (CCCTB), which multinational corporations throughout the European Union will be able to use to determine their tax burden in accordance to this system. Besides the CCCTB, we present and analyze an alternative tax reform proposal, the European Tax Allocation System (ETAS). Our analysis is based on a dynamic capital budgeting model. The effects of the underlying European tax concepts on marginal investment of multinational groups are investigated by determining the influence of taxation on the required minimum rate of return and herewith the pre-tax cost of capital. Performing analyses for different scenarios enables us to draw more detailed conclusions about whether implementing ETAS and CCCTB can foster or discriminate real investments. Our investigation shows which tax concept and which of the analyzed parameter particularly affects the multinational’s tax burden. E.g., we find that a CCCTB can foster real investments particularly by means of retention policy and profit shifting, whereas ETAS can foster real investments effectively exploiting the Member States’ tax rate differentials and taking advantage of differing national tax regulations.     

Towards a Variety of Meanings – Multiple Representations of Reputation in the Small Business Context

This paper examines the discursively constructed meanings for reputation in the small business context – an area of reputation research that has so far attracted little attention. We argue that viewing reputation as a social construction makes it possible to uncover and understand the variety of meanings attached to the concept in small businesses. On the basis of 25 thematic interviews with owner‐managers we (re)constructed four meanings for reputation: reputation as an economic resource, as social recognition, as a restrictive control mechanism and as a risk for personal status. We also investigate the variety of discursive events in which these meanings are created. The study further emphasizes reputation as a phenomenon in which a small business becomes identified with its owner‐manager, adding to the complex and conflicting nature of reputation, including both positive and negative aspects.     

Nonsuicidal Self‐Injury in a Community Sample of Adolescents: Subgroups,Stability, and Associations With Psychological Difficulties

Patterns of nonsuicidal self‐injury (NSSI) and their association with other psychological difficulties were studied in a community sample of young Swedish adolescents, by a two‐wave longitudinal design with a 1‐year interval. Hierarchical cluster analysis at T1 identified eight NSSI subgroups in each gender, of which five were clearly replicated at T2. Among these were a subgroup with generalized high‐frequency NSSI, which was associated with both internalizing and externalizing problems, and a subgroup of girls who engaged primarily in cutting and showed mainly internalizing problems. In general, NSSI clusters among girls were more stable over time and associated with more psychological problems. The results indicate that different patterns of NSSI have different developmental and clinical implications.     

Support networks and social support for persons with psychiatric disabilities—a Swedish mixed-methods study

The aim of this study was to explore the structure, interaction, and function of the support networks of women and men with psychiatric disabilities. The study took a mixed-methods approach, using quantitative (n=181) and qualitative (n=42) data from a region in southern Sweden. The quantitative results showed that the respondents received widespread support of different types and from many different sources. However, the qualitative interviews revealed that many of the interviewees did not perceive the received support as supportive. The respondents’ internal resources influenced both their ability to receive support and their perception of the support. The informal and formal support sources formed the external resources of the respondents. Our interviewees often experienced formal support as conditional support, while informal support from the family was experienced as unconditional. There was thus a gap between the structure and function of the social support. This article contributes important knowledge from the perspective of persons with psychiatric disabilities.     

Strategy and Structure in High-Performing Nonprofits: Insights from Iberoamerican Cases

Some nonprofits evolve from small into large international organizations. For years, “structure follows strategy” (Chandler) has been the dictum to explain organizational strategic changes like the ones in nonprofits. But scholars also recognized organization structure to be a precondition to carry out certain strategies. Nevertheless, research on structure and strategy in nonprofits is limited. This paper explores the mutual influence of organization structure and strategy in high-performing nonprofits in Iberoamerica based on a secondary analysis of 20 unpublished research cases of the Social Enterprise Knowledge Network. It follows the research question: Which organizations’ strategies and structures characterize high-performing nonprofits over time? Four types of organizing patterns emerged: starting-up, professionalizing, decentralizing, and conglomerating.     

Exploring the Interaction Between Volunteering Status,Paid Job Characteristics and Quality of Volunteers’ Motivation on Mental Health

The literature on the health-promoting effects of community work has primarily dealt with the population in retirement age, yet the vast majority of volunteers are people still in the workforce. The aim of this study is to observe the relationship between volunteering and health within the context of working life, considering paid work conditions and motives to volunteer as moderating variables. We conducted an online survey with a sample of Swiss workers employed in different industries. Results show that volunteers with self-determined motives (but not with controlled motives) report lower levels of stress and burnout than non-volunteers. Moreover, volunteers in general (regardless of the quality of motivation) report higher levels of work engagement and well-being. Analyses further reveal an interaction effect for burnout and stress, where the difference between self-determined volunteers and non-volunteers becomes larger with unfavorable working conditions at their paid job, hinting at potential compensatory effects. Implications for future research and the voluntary sector are discussed.     

Early Theory of Mind Competencies: Do Infants Understand Others’ Beliefs?

Recent studies suggest that even infants attend to others’ beliefs in order to make sense of their behavior. To warrant the assumption of early belief understanding, corresponding competences need to be demonstrated in a variety of different belief‐inducing situations. The present study provides corresponding evidence, using a completely nonverbal object‐transfer task based on the general violation‐of‐expectation paradigm. A total of n = 36 infants (15‐month‐olds) participated in one of three conditions. Infants saw an actor who either observed an object’s location change, did not observe it, or performed the location change manually without seeing it (i.e., variations in the actor’s information access). Results are in accordance with the assumption that 15‐month‐old infants master different belief‐inducing situations in a highly flexible way, accepting visual as well as manual information access as a proper basis for belief induction.     

The impact of macroeconomic conditions on income inequality

This paper analyzes the relationship between macroeconomic factors and the income distribution using data on equivalized disposable household income from the United Kingdom for 1961–99. We argue in favour of fitting a parametric functional form to the income distribution for each year, and then modeling the time series of model parameters in terms of the macroeconomic factors, as this better allows us to take into account non-stationarity in the time series. Estimates from models that relate income distribution parameters to cyclical variables in first differences (to account for non-stationarity) suggest that neither inflation nor unemployment have significant effects on income inequality. Compared to the commonly-used method of modelling the income shares directly, our approach indicates that there was no clear cut relationship between macroeconomic factors and the UK income distribution during the last third of the twentieth century.     

Motives and Decisions for and Against Having Children Among Nonheterosexuals and the Impact of Experiences of Discrimination,Internalized Stigma,and Social Acceptance

Same-sex parents are increasingly a topic of public discourse. A growing number of homosexuals openly speak about their desire to have children or are already living together in different family constellations. The current study examined the decisions for or against having children and the motivations behind those decisions among nonheterosexuals living in Germany. A sample of 1,283 nonheterosexuals participated by means of an online survey. As some nonheterosexual individuals do not identify themselves with a male or female gender identity, a third category, “gender different,” was generated. Motives for (not) having children, perceptions of social acceptance, experiences of discrimination in relation to one's sexual orientation, and levels of internalized stigma were taken into account regarding their influence on the decision about parenthood. Most respondents (80%) reported that they did not have children. However, among this group, 43% stated that they had decided to have children later in their lives, 24% were undecided, and 11% had already decided against having children. The most important influences on the decision of whether to have children were respondents’ age and their desire for emotional stabilization. Negative experiences as a result of sexual orientation and internalized stigma had no impact on the decisions regarding parenthood.     

The individualization of class: a case of working life coaching

This article employs empirical analysis on working life coaching in order to offer a complimentary perspective on debates concerning individualization and class. Instead of viewing individualization as a process which erodes or radically shapes structures of class, this article interrogates individualization as a process which individualizes the relation between capital and labour in such a way that it appears in an individualized form. Examining practices of working life coaching sheds light on the ways in which the antagonism of capital and labour is experienced, articulated in an individual form and offered solutions for, and also on the ways in which such practices actually silence and cement the antagonism they are supposed to solve.