International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

Economics of Radiation Protection: Equity Considerations

In order to implement cost-benefit analysis of protective actions to reduce radiological exposures, one needs to attribute a monetary value to the avoided exposure. Recently, the International Commission on Radiological Protection has stressed the need to take into consideration not only the collective exposure to ionising radiation but also its dispersion in the population. In this paper, by using some well known and some recent results in the economics of uncertainty, we discuss how to integrate these recommendations in the valuation of the benefit of protection.     

Von der Supervision zur Mediation und zurück

From supervision to mediation and vice versaMediation in organizations becomes more and more important because of increasing conflicts. The question is, which competencies of the counsellor are necessary, and above all, whether mediation is a particular method. The author explains the method of mediation and illustrates his concept of “patchwork-mediation”. This procedure allows to build a bridge between supervision and mediation.     

Ebert. Wolfgang (2001): Systemtheorien in der Supervision — Bestandsaufnahme und Perspektiven

Ohne Zusammenfassung     

Relationship Quality in Marital and Cohabiting Unions Across Europe

In this study, the authors used data from the first wave of the Generations and Gender Survey to investigate relationship quality among currently married and cohabiting individuals ages 18 to 55 (N = 41,760) in 8 European countries (Bulgaria, France, Germany, Hungary, Norway, Romania, Russia, and The Netherlands). They expected to find fewer differences between cohabitation and marriage in countries where cohabitation is widespread. Controlling for a range of selection characteristics of respondents and their partners (e.g., common children, union duration, and education), the analyses showed that in all countries cohabiters more often had breakup plans and were less satisfied with their relationships than individuals who married. This cohabitation gap in relationship quality was largest in Russia, Romania, and Germany, which indeed were among the countries in the current sample where cohabitation was least prevalent.     

Symptoms of Eating Disorders Among Females in Drug Addiction Treatment

The aim of this study is to measure and describe symptoms of eating disorders among females in treatment for drug addiction in Norway. Previous clinical and epidemiological studies have revealed coprevalence between eating disorders and substance use or abuse. However, few studies have measured eating disorders in drug-using samples and even fewer within the context of drug treatment. In this study, 29 females with drug use disorder in residential treatment were tested with the Eating Disorder Inventory–2. A subgroup of 9 females (31%) with significant symptoms of eating disorders was identified. The characteristics of this group and possible clinical consequences are discussed.     

Toddlers Help Anonymously

Young children are extremely motivated to help others, but it is not clear whether they do so in anonymous situations without social recognition. In two studies, we found that 18‐month‐old toddlers provided help equally in situations where an adult recipient was present and in situations where an adult recipient was not present. We included several control conditions to rule out that toddlers were simply unaware of their anonymity or were merely motivated to restore the physical order of things. Together, these findings suggest that early in ontogeny children are motivated to help others in need regardless of whether they can immediately be recognized for their prosocial intentions.     

Mobility and sociality in proximity-sensitive digital urban ecologies: ‘Timid encounters’ and ‘seam-sensitive walks’

This paper is a case study of the use of a proximity-sensitive game played on mobile gaming terminals, in Japan and in France, Dragon Quest 9, and of distinctive forms of mobility and urban encounters which emerge around it. We show how players, when assembled together, walk the ‘connected walk,’ that is they adopt a particular gait, slower than the usual walking pace, with repeated pauses which appears as a tentative and exploratory kind of mobility oriented towards the random occurrence of proximity-based screen-mediated events, and therefore both adjusted to and constitutive of the proximity-sensitive hybrid ecology as a serendipitous place, to be experienced as such. With respect to urban encounters, we have identified a characteristic tension, relevant to locative media in general, in which concerns with potential identification and recognition ‘in the game’ contrasts with the interaction order of urban traffic encounters, characterized by ‘civil inattention.’ This gives rise to the phenomenon of ‘timid encounters,’ in which players strive to experience game encounters with other players a few meters away, while trying to elude visual or verbal recognition.     

Veränderte KontinuitätAltered Continuity

Despite profound economic and social changes in recent decades, many school leavers in Germany still go through the dual system of vocational training. The stability of this educational institution raises the question of whether, and if so how, apprentices’ entries into employment have changed in this period. Applying the method of sequence analysis, we look at process-produced longitudinal data from the Institute for Employment Research (IAB). It can be shown that the so-called standard pattern, that is the immediate hiring by the training firm on a full-time basis, has not been the norm at any time. Since the 1980s, we have observed a slight tendency for apprenticeship graduates to leave their training firms early. At the same time, continuation of employment within the training firm persists, and apprentices more frequently work part-time. We find the standard pattern of labour market entry to be most prevalent in large firms. Whereas women very often work part-time after their apprenticeships, foreign-born apprentices in particular suffer from disadvantageous labour market entry patterns, including longer periods of unemployment.