International labor migration and social security: Analysis of the transition path

This paper numerically simulates a two-country overlapping-generations model to study international labor migration when the two countries are characterized by different social-security systems. The present analysis extends previous work beyond steady-state considerations. The most striking result is that in all cases considered, dynamically efficient and inefficient economies in autarkic steady-state, migration leads to temporary welfare losses in both countries. In all cases, the transition path is characterized by temporary dynamic inefficiency in one country.All correspondence to Doris Geide-Stevenson. We would like to thank an anonymous referee for very helpful comments. We are responsible for any remaining errors. Responsible editor: Christoph M. Schmidt.     

Regulation and Enforcement of Financial Reporting in Austria

This paper provides an overview of financialreporting instruments and enforcementmechanisms in Austria, with special emphasis onthe role of the courts in this process. Formerresearch in this area has either focused on thecontent of judicial rulings and interpretationsof the law or on the interplay betweenregulation and creative accounting, whereasthis paper focuses on the involvement of courtsand administrative authorities in theregulation and enforcement process by means ofa statistical analysis of judicial rulings andinterpretations of the law in the case ofAustria between 1990 and 2003. TheAdministrative Court, in its role as thehighest court of appeal in all tax matters,emerges as by far the most active enforcementagent in Austria. This is a direct result offiscal authorities fulfilling the role of anenforcement agency of financial reportingregulations in Austria. Regulation andenforcement of financial reporting regulationsoccur less frequently in the civil and criminalcourts and emerge as a by-product of companylitigation issues. Almost fifty percent ofcases are not primarily concerned with theenforcement of accounting regulations, but withthe enforcement of filing regulations.     

Being a Foster-to-Adopt Parent: Experiences of (Un)certainty and Their Influence on the Sense of Being the Parent

The Mixed-Bank Program (Quebec, Canada) is based on concurrent planning principles. While the primary goal of this placement is reunification of the child with their birth parents, the low probability of this happening calls for simultaneously planning for an alternative solution, such as adoption. As a result, foster-to-adopt families have to deal with the uncertainty of the adoptability of the child and having no legal status nor control over the situation. In a qualitative study focusing on understanding how foster families from the Mixed-Bank Program develop the sense of being the parent of the child they care for, 25 semi-structured interviews with foster parents from 20 different families were conducted. As part of grounded theory methodology, a typology of profiles according to the level of uncertainty was constructed: (1) experience of certainty, (2) experience of momentary uncertainty, and (3) chronic uncertainty. This article presents these profiles and discusses the following challenges: the willingness to settle for permanence without adoption in all profiles, the link between the level of uncertainty and the assiduity of birth parents to supervised visits with the child, and the lack of power and control over the fulfillment of the goal of having or completing a family.     

Working with Language: A Refocused Research Agenda for Cultural Leadership Studies

This paper critically reviews existing contributions from the field of cultural leadership studies with a view to highlighting the conceptual and methodological limitations of the dominant etic, cross‐cultural approach in leadership studies and illuminating implications of the relative dominance and unreflective use of the English language as the academic and business lingua franca within this field. It subsequently outlines the negative implications of overlooking cultural and linguistic multiplicity for an understanding of culturally sensitive leadership practices. In drawing on lessons from this critical review and the emergent fields of emic, non‐positivist cultural leadership studies, this analysis argues that the field of cultural leadership studies requires an alternative research agenda focused on language multiplicity, which enables the field to move towards emic, qualitative research that helps to empower individual cultural voices and explore cultural intra‐ and interrelationships, tensions and paradoxes embedded in leadership processes. The paper concludes by offering suggestions on methodological approaches for emic cultural leadership studies that are centred on the exploration of language as a cultural voice.     

A Validation of the Subjective Vitality Scale Using Structural Equation Modeling

Ryan and Fredericks (1997) measure of vitality, thesubjective feeling of being alive and alert, wasdeveloped in the context of a single factor analysis.The present investigation employed structural equationmodeling (SEM) to assess construct validity andutility of the new measure. A large sample (N = 526) wascollected in two waves, allowing the investigators tofurther develop the model proposed by Ryan andFrederick, and to then validate it on a second dataset. The final model is presented, and the process ofachieving that model is discussed, as are the relativestrengths of SEM in test development.     

Transforming national health policy: The significance of the stratification system

Policy formulation and decision-making occur within a continually changing sociopolitical environment. Presently, our national health policy lacks coherence and direction. It also is in a state of transition as evidenced by the recent restricted proposal to expand Medicare coverage to catastrophic illness. A comprehensive strategy for balancing escalating medical, hospital, and insurance costs as well as those associated with long-term care while extending access has not been devised. One of the most salient reasons for this is the failure of policy makers to grasp the complexities of the multifaceted stratification system. Its diverse, interrelated strata based on age, sex, economic status, and race are not incorporated in the process of shaping vitally needed and rational health policy. Doris Y. Wilkinson, a professor of sociology at the University of Kentucky, is a co-principal investigator on an intervention project funded by the National Cancer Institute. She recently received the Master of Public Health in Health Policy and Management from Johns Hopkins University.     

Summer learning and its implications: insights from the Beginning School Study

There is perhaps no more pressing issue in school policy today than the achievement gap across social lines. Achievement differences between well-to-do children and poor children and between disadvantaged racial and ethnic minorities and majority whites are large when children first begin school, and they increase over time. Despite years of study and an abundance of good intentions, these patterned achievement differences persist, but who is responsible, and how are schools implicated? The increasing gap seems to suggest that schools are unable to equalize educational opportunity or, worse still, that they actively handicap disadvantaged children. But a seasonal perspective on learning yields a rather different impression. Comparing achievement gains separately over the school year and the summer months reveals that much of the achievement gap originates over the summer period, when children are not in school. The authors review Beginning School Study research on differential summer learning across social lines (that is, by family socioeconomic level) and its implications for later schooling outcomes, including high school curriculum placements, high school dropout, and college attendance. These studies document the extent to which these large summer learning differences impede the later educational progress of children of low socioeconomic status. Practical implications are discussed, including the need for early and sustained interventions to prevent the achievement gap from opening wide in the first place and for high-quality summer programming focused on preventing differential summer learning loss.