Photographs of disasters. An ethnomethodological approach

The essay analyses the photographs produced and circulated during the March 2011 tsunami and earthquake disaster in Japan, which show destroyed buildings, flooded landscapes, desperate people. Disaster destroys existing order. On first sight, the photographs of disaster depict this dissolution of order. The empirical analysis shows that the disastrousness of disaster is (also) created through the pictures of the disasters. The paper discusses why and in what way certain pictures reveal themselves to be iconographic of disaster and how they enter the visual memory as its representative. To achieve this, the study will invoke ethnomethodology. At the centre of the analysis is the question of the particular means with which these images illustrate the destructive force of the disasters and how pictures showing destruction and pain (‘pictures of pain’) turn into pictures effecting pain in the viewer (‘painful pictures’). The empirical study demonstrates: the photographs show the destruction of order; however, they do this in an orderly manner.

for Jörg Bergmann’s 70th birthday     

Finding your way into employment against all odds? Successful job search of refugees in Austria

Labour market entry poses enormous challenges for recently arrived refugees, ranging from language barriers, devaluation of human capital, unfamiliarity with customs of the job search process to outright discrimination. How can refugees overcome these challenges and quickly enter gainful employment? In this paper, we draw on interviews with 26 male and female refugees from Syria, Afghanistan, Iraq and Iran, conducted in 2017 and 2018, who came to Austria in 2015 and 2014 and who have successfully entered employment. We depict refugees’ own perspectives on and strategies for fast job entry and integration. Personal agency and a proactive approach of seeking and seizing opportunities are key for overcoming initial barriers and entering upon positive integration pathways. At the same time, refugees’ personal agency is essential for establishing social ties to the host society, which also play a crucial role in early labour market integration. Finally, institutions of the Austrian labour market (the ‘apprenticeship’-system) interact with refugees’ agency in most intricate ways, both setting up nearly insurmountable barriers but also providing specific opportunities for refugees.     

Computing Normal Form Perfect Equilibria for Extensive Two‐Person Games

This paper presents an algorithm for computing an equilibrium of an extensive two‐person game with perfect recall. The method is computationally efficient by virtue of using the sequence form, whose size is proportional to the size of the game tree. The equilibrium is traced on a piecewise linear path in the sequence form strategy space from an arbitrary starting vector. If the starting vector represents a pair of completely mixed strategies, then the equilibrium is normal form perfect. Computational experiments compare the sequence form and the reduced normal form, and show that only the sequence form is tractable for larger games.     

Detecting mean increases in Poisson INAR(1) processes with EWMA control charts

Processes of serially dependent Poisson counts are commonly observed in real-world applications and can often be modeled by the first-order integer-valued autoregressive (INAR) model. For detecting positive shifts in the mean of a Poisson INAR(1) process, we propose the one-sided s exponentially weighted moving average (EWMA) control chart, which is based on a new type of rounding operation. The s-EWMA chart allows computing average run length (ARLs) exactly and efficiently with a Markov chain approach. Using an implementation of this procedure for ARL computation, the s-EWMA chart is easily designed, which is demonstrated with a real-data example. Based on an extensive study of ARLs, the out-of-control performance of the chart is analyzed and compared with that of a c chart and a one-sided cumulative sum (CUSUM) chart. We also investigate the robustness of the chart against departures from the assumed Poisson marginal distribution.     

Verlustnutzung von Kapitalgesellschaften bei Umwandlungen – Eine ökonomische Vorteilhaftigkeitsanalyse

This paper investigates the potential utilization of tax loss carry-forwards in case of reorganizations of corporations from an economic point of view. Thereby, we analyze the tax impacts of indirect utilizations of tax loss carry-forwards by means of increasing assets’ book values as well as the tax impacts of the minimum taxation. The paper illustrates that the implementation of minimum taxation on transfer gains – which is reasonable at first glance – results in the following effects: Contrary to assumptions made in literature, the consequence of the regulation is that no reorganization can be utilized in order to avoid minimum taxation of current earnings in a profitable way. Surprisingly, for reorganizations due to other intentions it may be economically reasonable to let tax loss carry-forwards lapse at least partially. From an economic viewpoint this is in breach of the objective net principle.     

Association between employee department and responsible gambling program perceptions

ABSTRACT

Academic studies of employee perceptions of and engagement with responsible gambling (RG) provide important insight into how employees engage with RG, but typically treat employees as a singular entity. Employees in different departments, however, have different work experiences that affect their likelihood of directly interacting with gamblers. It is conceivable that degree of contact with gamblers affects employees’ opinions about RG. To examine this possibility, we surveyed cohorts of employees at MGM Resorts International (MGM) (N = 2,192) regarding their (1) perceptions of RG programs, (2) behaviors and beliefs about gambling, and (3) comfort with MGM’s corporate RG environment. Using MANCOVA, with years employed in the gambling industry as a covariate, we observed that employees in departments with less direct contact with gamblers were more likely to perceive RG programs to be effective at MGM than employees who have more direct contact with gamblers. In addition, employees who work in the Food, Beverage, & Retail departments were more likely to hold misconceptions about gambling than employees in Back of House operations. The differences in how departments view RG programs suggest that one-size-fits-all approaches to employee training might not be suitable for RG topics, and that position-based training might be necessary.     

What Narrows the Stepgap? Closeness Between Parents and Adult (Step)Children in Germany

Using data from the German Family Panel (pairfam) based on 11,746 intergenerational family relationships, the present study examined differences in parental closeness across relations with multiple, coresidential, and non‐coresidential adolescent and adult children. Replicating previous research in a multilevel analysis across families, the authors found a strong positive effect of biological descent on closeness in comparison to adoptive and steprelations; this parental favoritism toward biological offspring was partly explained by selection via parental resources and attitudes. Supplemental within‐parent fixed effect analyses suggested that the relative disadvantage of stepchildren was offset by longer duration of the stepparent–stepchild relationship, lower household income, fewer children in the household, and high parental affirmation of familism.     

The microphysics of accountability

How is it possible to deploy the law to create and perform accountability? To answer this question, I address the argumentative function of the law in order to legitimize genetic medicine. Using interview data, I will in particular elaborate on how medical experts strive to convince interviewing social scientists that their own professional action is above all ethical reproach. For this purpose, medical experts capitalize on the law in specific ways. It is the aim of this article to expound exactly how this happens during qualitative research interviews. The analysis of the interview data is informed by the works of Sheila Jasanoff and Michel Foucault. The former provides an instructive conceptual background for demonstrating how the law serves as an important element of accountability practices. The latter is known for his plea not to understand the law in repressive terms. Accordingly, the law does not prohibit specific medical practices, but in a specific sense it rather makes medical practice socially robust. Based on qualitative analysis of interview data, I conclude that referring to the law allows experts of genetic medicine to evade engaging with ethical and social aspects of their work. The law was rhetorically utilized to bring a discussion on such issues to a communicative closure. For that purpose, the existence of the law was presented as proof that undesirable practices would not be possible and consequently further discussions of the matter would be unnecessary. The law allows medical experts to transfer ethical problems to other places and actors and also to promote their professional interests.     

Incentive effects and the income tax treatment of employer-provided workplace benefits

Employers often provide their employees with different kinds of benefits in the workplace to create comfortable working conditions. In order to avoid distortions of the wage-benefit ratio in employee compensation, economic theory suggests that fringe benefits should be subject to income taxation at a value placed on them by employees. This article shows that this approach does not apply to workplace benefits. Since the goal of these benefits is to reduce the employees’ disutility from work, treating them simply as wage substitutes disregards their incentive effects. Therefore, the rules for taxing workplace benefits are derived from an agency model. It is shown that in contrast to the standard economic approach, cost can be a more efficient tax base than willingness to pay, even though this results in higher tax payments. Moreover, with non-distortionary tax rates it is always better to tax the employer rather than the employee.