“I Think it Would Be a Very Sensitive Topic …” School Social Work,Gender Variance,and the Silencing of Differences

This article discusses an “orientational” study of the perceptions of school social workers regarding gender-variant students and the impact of their presence on the discourse about gender identity. The findings indicate that gender-variant students are becoming more known and visible in public schools but that they do not make up a homogeneous group. Moreover, the study seems to show that the discourse about gender remains extremely limited, in part due to a linking of gender identity with sexuality.     

Introduction: The Senses in Social Interaction

In this introduction, we provide the scholarly background that motivates the special issue and briefly discuss its content. We touch on contemporary debates in symbolic interactionism, ethnomethodology and conversation analysis, and anthropology that inform the research undertaken by the contributors. We conclude by deriving six interrelated themes—intersection, entwinement, multimodal, contextually embedded, structured, and serendipitous—from an examination of the articles.     

Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship

This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (ICA). The regimes are analyzed in the context of a firm with overlapping capacity investments where projects earn excess returns and residual income is utilized as performance indicator. Provided that IVA and ICA systematically differ based on the criterion of unconditional conservatism, we assess their respective decision-usefulness for different valuation- and stewardship-scenarios. Assuming that addressees solely observe current accounting data of the firm, ICA provides information which is useful for valuation and stewardship without reservation whereas IVA entails problems under specific assumptions.     

A Contradiction in Terms? Making Sense of Emotional Intelligence in a Construction Management Environment

Emotional intelligence (EI) has been hailed as being critical to individual performance within organizations. However, recent theoretical debates indicate that scholars need to apply a more differentiated lens when examining the utility of EI in a particular organizational context. In this study, we seek to contribute preliminary empirical evidence to this debate. Drawing upon an interpretivist approach and a narrative analysis, we examine how UK construction project managers make sense of EI, and how this shapes their receptiveness to the construct. Our data analysis suggests that there are enduring, albeit changing, characteristics of the industry and the sensemaking processes of project managers that renders the construct, at least for the time being, of limited utility. Thus, our analysis is a cautionary tale for those management scholars and practitioners who argue for the ‘trainability’ of EI.     

Reference compensation: a transfer of reference price theory to human resource management

The topics of compensation in human resource management and pricing in marketing theory both involve a monetary component that is important for companies to manage. While the role that price perceptions play for consumers is the subject of the well-established reference price theory, human resource management theory lacks any related concept for the compensation perceptions held by employees. This paper transfers reference price theory to HR management in the form of reference compensation, conceptualized as an individual’s compensation norm, including normative and predictive compensation expectations. Possible measures to influence employees’ reference compensation are suggested and avenues for further establishing the concepts in research and practice are developed. As a first empirical attempt to support the relevance of the concept, we present results of an exploratory study among 88 part-time students. We show that employees apply references when judging compensation, and that the applied references vary with different employment situations.     

Parent‐Child Value Similarity: The Role of Zeitgeist

Reporting a study of German 2‐child families, the article focuses on a neglected issue in value transmission studies: contemporaneous societal context. Parent‐child value similarity depends not only on family characteristics but also on zeitgeist, the modal value climate of a society. To evaluate the role of zeitgeist in value transmission, differences in parent‐child value similarity between families agreeing and disagreeing with the zeitgeist are studied, focusing on a core value of modern societies: hierarchic self‐interest. Results show a weak general zeitgeist effect. A family’s relative position vis‐à‐vis the societal value climate, however, is shown to strongly influence intergenerational similarity in hierarchic self‐interest, families distant from the zeitgeist showing a much higher intergenerational value similarity than families close to the zeitgeist.     

Lorenz Dominance and Non-welfaristic Redistribution

Our concern is for income inequalities that may result from non-welfaristic redistribution schemes. We show that for large classes of income functions Lorenz dominance results can be found in the comparison of two egalitarian equivalent mechanisms. Comparisons of different conditionally egalitarian mechanisms only yield poverty dominance results. In general, no egalitarian equivalent mechanism can be Lorenz dominated by a conditionally egalitarian mechanism. Our analysis stresses the need for accurate empirical estimates of the pre-tax income function and of the distributions of responsibility and compensation characteristics. We thank the Editor, Marc Fleurbaey and two anonymous referees, Geert Dhaene and seminar/conference participants at UAP-workshop (Namur, 2003), ‘Welfarist and non-welfarist approaches to public economics’ (Ghent, 2004), SED (Palma, 2004), SSC&W (Osaka, 2004) and IIPF (Milan, 2004) for helpful comments and suggestions. Financial support from the Federal Public Planning Service Science Policy, Interuniversity Attraction Poles Program – Belgian Science Policy [Contract No. P5/21] is gratefully acknowledged.     

Die soziale Diffrenzierung der Übergangsmuster in den Beruf

Growing risks in working lives and in the transition to the first job are supposed to be a core characteristic of labor market changes in the last two decades. However, they cover heterogeneous phenomena that have to be treated separately. Regarding the job entry process among in-firm training diploma holders, firm shifts, occupational shifts and unemployment represent distinct indicators of non-standard transitions to the first job. The empirical analyses, using data from the German IAB-employment-subsample 1975–1995, show that transition patterns have changed differently in the respective cohorts. The probability of experiencing specific transition patterns strongly depends on social structural as well as occupation-specific characteristics. The strongest risks at labor market entry are associated with combined firm and occupational shifts. There is no coherent evidence of a dominant trend towards less structured job entry patterns.