Investigating Possible Effects of Ethnicity and Age on Gambling as an Escape

Previous research has shown that there are a number of risk factors for disordered and problem gambling, including an individual’s ethnicity and age. Endorsing gambling as an escape has also been shown to contribute to and maintain disordered gambling. The present study examined potential interactions between ethnicity and age as they relate to disordered gambling, as well as if ethnicity and age would be predictors of endorsing gambling as an escape. Three hundred fifteen adults from the United States completed measures relating to gambling. Participants were grouped into ethnic categories of Caucasian and non-Caucasian, and age groups of 18–25, 26–35, 36–55, and 56 years old and above. Non-Caucasians reported more gambling problems than Caucasians. A significant interaction was found between ethnicity and age for 36–55 year olds. Overall, participants were more likely to gamble for positive than negative reinforcement. However, only gambling as an escape was a significant predictor of disordered gambling. Implications and limitations are discussed with the thought that these results are informative to practitioners treating disordered gambling.     

Combined Effects: The Influence of Organizational Form and Structural Characteristics on Contract Performance in Mixed Sector Markets

Social service contracting to nongovernmental organizations is popular form of privatization across the world. Although nonprofits are preferable social service providers for legal and normative reasons, governments in the United States increasingly rely on for-profit organizations to deliver social services. This trend warrants further exploration about whether nonprofits or for-profits perform according to theoretical expectations when they exist in the same market. This study employs qualitative comparative analysis (QCA) to examine how sector-public, nonprofit, and for-profit-combines with structural variables to produce acceptable contract performance in juvenile justice programs. QCA is a discovery-oriented research tool that determines whether combinations of variables within cases produce a specific outcome and whether those combinations are consistent across cases. I find sector is not a necessary or sufficient predictor of acceptable performance on its own. Rather it combines with market factors to lead to acceptable contract performance. Combinations vary by sector, indicating that sectors behave differently in similar circumstances. The primary theoretical contribution of this paper is to provide a nuanced account of contract performance in mixed sector markets.     

The impact of child support on child health

The broad goals of child support policy are to keep children in single-parent families out of poverty and to make sure that their material needs are met. One potentially important, but relatively understudied, set of measures of child well-being are health outcomes. A fixed-effects analysis of data from the Child and Young Adult file of the 1979 National Longitudinal Survey of Youth shows that, conditional upon receipt of some amount of child support, higher payment levels are associated with significantly greater odds of having private health insurance coverage and significantly lower odds of poor or declining health status. These effects persist even after controlling for other factors that are likely to be correlated with child support payments, including total family income and paternal visitation patterns.     

The Relation Between Therapeutic Alliance and Treatment Motivation in Residential Youth Care: A Cross-Lagged Panel Analysis

This study investigated the longitudinal relation between therapeutic alliance and treatment motivation in a sample of 174 adolescents receiving residential treatment in the Netherlands. Structural equation modeling with a cross-lagged panel design was used to examine the relation between therapeutic alliance and treatment motivation up to 9 months of treatment. Results revealed that autoregressive associations between initial therapeutic alliance and alliance at subsequent time points were significant, whereas for treatment motivation a significant association was found after 6 months, but not after 9 months. Results also showed that a higher level of therapeutic alliance after 3 months was predictive of a higher level of treatment motivation after 6 months. Furthermore, a higher level of therapeutic alliance after 6 months was predictive of a higher level of treatment motivation after 9 months. Implications for research and clinical practice are discussed.     

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

Realistic Free-Spins Features Increase Preference for Slot Machines

Despite increasing research into how the structural characteristics of slot machines influence gambling behaviour there have been no experimental investigations into the effect of free-spins bonus features—a structural characteristic that is commonly central to the design of slot machines. This series of three experiments investigated the free-spins feature using slot machine simulations to determine whether participants allocate more wagers to a machine with free spins, and, which components of free-spins features drive this preference. In each experiment, participants were exposed to two computer-simulated slot machines—one with a free-spins feature or similar bonus feature and one without. Participants then completed a testing phase where they could freely switch between the two machines. In Experiment 1, participants did not prefer the machine with a simple free-spins feature. In Experiment 2 the free-spins feature incorporated additional elements such as sounds, animations, and an increased win frequency; participants preferred to gamble on this machine. The Experiment 3 “bonus feature” machine resembled the free spins machine in Experiment 2 except spins were not free; participants showed a clear preference for this machine also. These findings indicate that (1) free-spins features have a major influence over machine choice and (2) the “freeness” of the free-spins bonus features is not an important driver of preference, contrary to self-report and interview research with gamblers.     

Public Multichannel Management – an Integrated Framework of Off- and Online Multichannel Government Services

Government institutions have introduced multichannel environments over time following trends and technological innovations. These public multichannel environments often neglect specific channel characteristics and potentials and thus miss the opportunity to make full use of a strategic channel integration and combination with a focus on customer value creation. This study offers a systematic approach to establish an integrated public multichannel system not only taking into account user preferences, habits and their environment, but also the respective channel issuer and the characteristics of channels and public interfaces. Against this background, the study presents a systematic approach to expand services and channels according to their capacities, and provides academics and practitioners with a framework on public multichannel strategies.