Issues in the development of a computer-based safety programme for children with severe learning difficulties

In the last decade, professional interest in and awareness of the sexual abuse of children has increased dramatically and has led to the development of safety programmes which aim to teach children a range of personal safety skills (Tutty, 1992). These efforts have previously concentrated on children in mainstream schools, but there is growing recognition of the need for parallel concern for children in vulnerable groups such as those with learning difficulties. The present paper outlines the development of a personal safety prevention programme for children with severe learning difficulties. The programme has incorporated work by Tutty (1992, 1994) and others who argue for a more developmental view in designing such programmes. Concepts such as the child's understanding about authority figures and moral development have been integrated into the programme, which utilizes multi-media technology. As this is a computer-based programme, the reason for such a medium rather than previously implemented presentation (e.g. books, film) are discussed. Views of the participants evaluating the implementation of the teaching package are also described. © 1998 John Wiley & Sons, Ltd.     

Advances in Families and Health Research in the 21st Century

We review research on families and health published between 2000 and 2009 and highlight key themes and findings from innovative, methodologically rigorous studies. Whereas research in prior decades focused primarily on whether family structure affects child and adult health, contemporary research examines the contextual and processual factors that shape for whom, for which outcomes, and under what conditions families affect mental and physical health. We discuss how family structure, transitions, and processes within families of origin affect children's health over the life course. We then examine the effects of marital status, transitions, and quality for adult health. We point out limitations in current research, discuss implications of recent findings for policy, and highlight theoretical and methodological directions for future research.     

The development of the Solution Building Inventory

Throughout the past 70 years, a great deal of research conducted on defining and testing problem-solving skills has led toward solution-focused practices and philosophies. As a result, some literature exists illustrating the efficacy of solution-focused practices. However, no published research exists on the factors that contribute to solution building. This study tested for components of solution building while creating a solution building inventory. Results from a factor analysis failed to find specific factors within solution building; thus solution building appears to be a unidimensional concept. Implications for using the solution building inventory are discussed.     

School Choice in London and Paris – A Comparison of Middle‐class Strategies

Education is one major public service in which quasi‐markets and other choice‐based mechanisms are now established methods of delivery. The types of school people choose, and the extent to which their choices are realized, have a fundamental impact on the outcomes of any mechanism of school choice. In this article, we provide a comparative analysis of the school choice strategies of middle‐class families in London and Paris. We draw on approximately 200 in‐depth interviews carried out across the two cities. This enables us to investigate the extent to which middle‐class school choice strategies transcend the institutional context provided by both the local (state and private) schools market and national education policy in England and France. We discuss these findings in the context of current school choice policy and consider their implications for future policy design.     

Immigration and status exchange in Australia and the United States

This paper evaluates the status exchange hypothesis for Australia and the United States, two Anglophone nations with long immigration traditions whose admission regimes place different emphases on skills. Using log-linear methods, we demonstrate that foreign-born spouses trade educational credentials via marriage with natives in both Australian and U.S. marriage markets and, moreover, that nativity is a more salient marriage barrier for men than for women. With some exceptions, immigrant spouses in mixed nativity couples are better educated than native spouses in same nativity couples, but status exchange is more prevalent among the less-educated spouses in both countries. Support for the status exchange hypothesis is somewhat weaker in Australia partly because of lower average levels of education compared with the United States and partly because of the less sharply defined educational hierarchy at the postsecondary level.     

“The Price You Pay”: How Female Professional Chefs Negotiate Work and Family

Work–family conflict can act as an important, and gendered, mechanism underlying women’s under-representation in male-dominated occupations. This study uses in-depth interviews to explore the experiences of female professional chefs in order to understand how women in a prestigious, yet male-dominated service occupation manage barriers relating to their balance of work and family responsibilities. Conflict between work and family responsibilities often stemmed from the long work hours expected of chefs and played a role in some of our participant’s decisions to leave kitchen work. Respondents in this study negotiate work–family conflict using three strategies: (1) delaying/forgoing childbearing to succeed as a chef; (2) leaving kitchen work for another job in the culinary field; and (3) adapting either work or family to make the two roles more compatible. Our conclusion discusses the implications of these strategies for gender inequality in the workplace, particularly for women in male-dominated occupations.     

Steuerreformen durch Tarif-oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personenunternehmen

Zusammenfassung  Der Beitrag diskutiert Tarif- und Zinseffekte anhand der begünstigten Besteuerung nicht entnommener Gewinne von Personengesellschaften, die 2008 in Deutschland eingeführt wurde. Bei Eigenfinanzierung und Betrachtung von Grenzsteuers?tzen zeigt der Beitrag, dass die Thesaurierungsbegünstigung stets nachteilig ist, wenn eine abgeltend besteuerte private Kapitalmarktanlage die Alternativanlage darstellt. Müssen Gewinne thesauriert werden, weil Mittel im Unternehmen ben?tigt werden, so entf?llt die private Alternativanlage und die Thesaurierungsbegünstigung kann bei hohen Zins- und Steuers?tzen vorteilhaft sein. Wird die Einkommensteuerprogression berücksichtigt, zeigt der Beitrag, dass bei schwankenden Gewinnen die Thesaurierungsbegünstigung oftmals vorteilhaft ist, auch gegenüber der Abgeltungsteuer. Bei fremdfinanzierten Investitionen kann die Inanspruchnahme der Thesaurierungsbegünstigung sehr vorteilhaft sein, da die geringere Steuerzahlung bei Gewinnanfall den Umfang des ben?tigten Fremdkapitals mindert. Insgesamt zeigt sich, dass sich Reformen von Steuertarifen wesentlich st?rker auf die Vorteilhaftigkeit von Investitionen auswirken als Zinseffekte.

---

Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings

Summary  This paper analyzes two typical effects of tax reforms, tax rate effects and timing effects. The example chosen for the analysis is the tax privilege for retained profits of partnerships and sole proprietorships, which was implemented in Germany in 2008. Taking equity-financing and top marginal tax rates into account, the so-called tax privilege turns out to be a disadvantage under most assumptions. If the alternative investment is private capital income taxed at a flat-rate tax, the tax privilege will always be disadvantageous. If profits have to be retained and business income is the alternative investment, then the tax privilege will be advantageous in case of high income tax rates and interest rates. Analyzing progressive tax rates instead of top marginal tax rates reveals favorable results in case of fluctuating profits if the tax privilege is claimed. The same is true if debtfinancing is taken into account. All in all, the paper shows that a reform of tax rates influences the attractiveness of investments much more compared to timing effects.