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121.
The relations among infant anger reactivity, approach behavior, and frontal electroencephalogram (EEG) asymmetry, and their relations to inhibitory control and behavior problems in early childhood were examined within the context of a longitudinal study of temperament. Two hundred nine infants’ anger expressions to arm restraint were observed at 4 months of age. Infants’ approach behaviors during play with an unpredictable toy and baseline frontal EEG asymmetry were assessed at 9 months of age. Inhibitory control during a Go/No‐Go task and parent report of behavior problems were evaluated at 4 years of age. High anger‐prone infants with left, but not right, frontal EEG asymmetry showed significantly more approach behaviors and less inhibitory control relative to less anger‐prone infants. Although a link between anger proneness in infancy and behavior problems in early childhood was not found, a combination of low approach behaviors and poor inhibitory control was predictive of internalizing behaviors.  相似文献   
122.
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.  相似文献   
123.
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.  相似文献   
124.
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.  相似文献   
125.
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.
  相似文献   
126.
Total quality management (TQM) has continued to develop as a strategic business improvement approach in organisations and within the Operations Management literature. Strategic TQM is a dynamic phenomenon, reflecting the complexity and technology development in the business environment. Therefore, this conception of TQM has led to significant challenges with regards to developing suitable models and research methodology where traditional, and normative research data, includes survey responses associated with deductive theory and testing. Such data, and its use, is often premised on cause and effect rationality and fails to supply deep rich data to address meanings, phenomena and complex socio-political events, which is a feature of strategic TQM.  相似文献   
127.
In this article, we draw on findings from an empirical project involving talking to Australian women about their sensory and sensemaking engagements with digital health technologies. Adopting a new feminist materialist perspective, our analysis identified a series of relational connections, affective forces and agential capacities generated when our participants came together with digitized modes of self-tracking. The agential capacities engendered through and with these technologies included discovering and uncovering information, motivation, quantifying and automating data collection, distinguishing “false” bodily sensations from “real,” discerning patterns, and enhancing sensory capabilities. Working with these technologies, the women were able to access insights into their bodies, feel more in control of bodily activities by reflecting on this information and any patterns over time it revealed. The limitations of these sensory devices were also revealed in the women’s accounts. The devices sometimes closed off or challenged women’s sensory knowledge in ways they found less than useful or helpful, due to failings in the devices’ design or functionality. Our analysis, therefore, highlights the intra-action of enactments of human sensory responses as they engage with digital devices and digital data, including the ways in which these responses were extended, facilitated, or, in some cases, challenged.  相似文献   
128.
129.
ObjectiveTo undertake a systematic review of the literature to determine whether Asian ethnicity is an independent risk factor for severe perineal trauma in childbirth.MethodOvid Medline, CINAHL, and Cochrane databases published in English were used to identify appropriate research articles from 2000 to 2010, using relevant terms in a variety of combinations. All articles included in this systematic review were assessed using the Critical Appraisal Skills Programme (CASP) ‘making sense of evidence’ tools.FindingsAsian ethnicity does not appear to be a risk factor for severe perineal trauma for women living in Asia. In contrast, studies conducted in some Western countries have identified Asian ethnicity as a risk factor for severe perineal trauma. It is unknown why (in some situations) Asian women are more vulnerable to this birth complication. The lack of an international standard definition for the term Asian further undermines clarification of this issue. Nevertheless, there is an urgent need to explore why Asian women are reported to be significantly at risk for severe perineal trauma in some Western countries.ConclusionCurrent research on this topic is confusing and conflicting. Further research is urgently required to explore why Asian women are at risk for severe perineal trauma in some birth settings.  相似文献   
130.
Abstract

Objective: This research extends the literature on event-specific environmental management with a case study evaluation of an intervention designed to reduce student drinking at a university's year-end celebration. Participants: Cornell University undergraduates were surveyed each May from 2001 through 2009. Sample sizes ranged from 322 to 1,973. Methods: Randomly sampled surveys were conducted after a large, annual spring campus celebration. An environmental management plan was initiated in 2003 that included increased enforcement of the minimum legal drinking age (MLDA) law. Results: In the short term, drinking at the campus celebration decreased while drinking before the event increased. Over time, the intervention significantly reduced high-risk drinking on the day of the event, especially among those under the age of 21. Conclusion: These findings are contrary to the argument that enforcement of MLDA laws simply leads to increased high-risk drinking, and therefore have implications for how colleges approach the challenge of student alcohol misuse.  相似文献   
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