Resilienz und Selbstsorge im Coaching

Resilience is the internal power of resistance to stress and to threats to physical and mental health. Self-care refers to an active, self-governing organization of one’s own life, in order to deal with stress and threats. When we take these two concepts as polarities, we can understand self-care as an endeavor towards realizing and using of one’s own power of resistance. The author discusses the mental resources of resilience which may be useful in coaching processes in order to deal with situations of conflict and crisis. This can be understood as a form of training in self-care.     

Product Positioning in a Two‐Dimensional Market Space

This paper examines the optimal product portfolio positioning for a monopolist firm in a market where consumers exhibit vertical differentiation for product performance and horizontal differentiation for product feature. Our key results are as follows: (i) Variable costs drive vertical differentiation. In the presence of significant volume‐dependent manufacturing costs, the optimal portfolio contains a mix of vertically and horizontally differentiated products and an increase in the variable cost makes adding vertically differentiated products relatively more profitable; if fixed volume‐independent design costs dominate, the portfolio exhibits solely horizontal differentiation. (ii) Horizontal differentiation is the main profit lever, and vertical differentiation brings only a marginal benefit; this is true even when most of the consumers exhibit low willingness to pay for performance, which is often used as an excuse to offer low‐end products. (iii) There are more low‐quality products than high‐quality ones, and market coverage increases when the willingness to pay for performance increases. In summary, the model shows how portfolio composition decisions depend on the product cost structure and the consumer preferences.     

Measuring management quality in the factory

The last decade has seen a growing consensus that manufacturing matters. The factory as the producing unit is the core of the firm's manufacturing activities. However, even now, it is not agreed on or even fully understood what constitutes a well-managed factory. This article attempts to create a causal model of management quality in the plant, identifying key managerial levers for improving plant performance. The model is based on an integrated view of three core processes: supply chain, product and process development, and strategy deployment. We postulate that the joint performance of the three processes is determined by the quality with which they are managed. Management quality is operationalized as consisting of six types of action: delegation (or decentralization), integration (or coordination), measurement, employee participation, communication, and employee development.This management quality model has been applied to the design of the Top Usine 1995 Best Factory Award administered in cooperation with the French weekly L'Usine Nouvelle. Data collected from participating plants do substantiate our view that plant performance is substantially driven by management quality: the six management quality dimensions are shown to be statistically linked to performance improvement rates in the plant, and we provide further evidence of this link by detailing the case example of the award winner. Our survey also shows that supply management appears to be a common problem area for the factories participating in the Top Usine award, including the best ones.     

Secure attachment and social and personality outcomes: The moderating role of emerging adults’ autobiographical memories of parents

Schema-congruent positive autobiographical memories of past experiences with parents, a legacy of secure attachment, may operate jointly with secure attachment to predict social and personality outcomes. The current study examines the moderating role of emerging adults’ autobiographical memories of parents on the relations between maternal and paternal attachment and self-regulation, personal distress, and pathological narcissism. Undergraduates (N = 156, 66.7% female, 53.2% White, M_age = 19.3) completed a battery of measures assessing secure attachment, self-regulation, personal distress, and pathological narcissism (vulnerable and grandiose). Participants were instructed to recall brief autobiographical memories of experiences with their parental figures. Later, they were asked to name the primary emotion associated with each memory. These emotions were coded as positive, negative, or neutral in valence. For the final analysis, a positive emotion index was constructed by subtracting the number of negative memories from the number of positive memories. Regression models simultaneously examining four outcomes (self-regulation, personal distress, and vulnerable and grandiose narcissism) were examined for both female and male parental figures. Interactions between secure attachment and positive memories were only significant for maternal model outcomes. Secure attachment was positively related to self-regulation, and negatively related to personal distress and vulnerable narcissism, when more relative positive memories were recalled. Taken together, this study provides support for the continued influence of secure attachment on social and personality outcomes in emerging adulthood. Further, this influence of secure attachment appears buttressed by readily accessible positive (relative to negative) memories of female attachment figures.     

How an aging society affects the economic costs of inactivity in Germany: empirical evidence and projections

Background

Aging societies represent a major challenge for health care systems all over the world. As older people tend to be more physically inactive, economic costs of inactivity are likely to increase notably. The present study aims to investigate this relationship between an aging society and economic costs of inactivity using the example of Germany.

Methods

Using data from the German Socio-Economic Panel, this study applied the comparative risk assessment method developed by the WHO to estimate the direct costs of inactivity for the period 2001–2013 differentiated by gender-specific age-groups (15–29; 30–44; 45–64; 65+). Based on population statistics predicting the aging of the German population for the years 2014–2060, this research projects the development of future costs of inactivity and potential effects of interventions promoting physical activity among the German population.

Results

The results reveal an increase in the level of physical activity during the observed period (2001–2013) which compensated the negative effect of aging and resulted in a decline of inactivity costs. The projections for the years 2014–2060 indicate a constant increase in direct per capita costs until 2060 because of an aging society. Scenarios indicating how a short-term reduction of physical inactivity impacts costs of inactivity reveal the crucial role of the oldest age-group in this context.

Conclusion

The findings indicate that the aging of the German population demands further actions and initiatives to promote physical activity, especially for the oldest age-group.

     

Women bankers in black and white: exploring raced,classed and gendered coalitions

ABSTRACT

Black women constitute the majority of the population but they lag significantly behind white women and other groups in their participation in the labour market. Intersectionality requires that we recognise the differences in experience between black women and white women. This is not for the purposes of what some have called the “oppression Olympics” but to research the stratifications of social asymmetries in a manner that allows for an understanding of the complexity of inequality. Based on interview data and observations, we use employment equity discourses to explore the differential positions of black women and white women managers in a major bank’s headquarters in Johannesburg, South Africa. A historical analysis of black women and white women’s experience illustrates the systemic and institutional aspects of intersectionality as well as the difficulties in forming coalitions between black women and white women. In the final analysis we argue that the mutual advancement of women requires historicisation and renewed commitment to partnerships to eradicate sexism and racism.     

Internal audit function quality and financial reporting: results of a survey on German listed companies

Most prior studies on internal audit function (IAF) quality and financial reporting have focused on the US setting and have found a positive association between IAF quality proxies and both financial reporting quality and audit efficiency. In this study, we apply the German setting that is characterized by a two-tier board system of corporate governance and different prerequisites for the serving-two-masters problem. This might weaken the IAF’s ability to monitor financial reporting-related processes. To analyze this, we use survey data to measure IAF quality in the German setting and run multiple regressions to examine the association of several IAF quality characteristics and a self-developed IAF quality score with financial reporting quality and audit efficiency. The results show that also in a two-tier system, a high-quality IAF is able to contribute to both financial reporting quality and audit efficiency. Our findings support the notion that the IAF serves as an essential element of effective corporate governance and plays an important role in financial reporting. Moreover, as a practical implication of interest to regulators and managers, we identify that the external certification of the IAF and internal audit-related certifications of IAF employees may contribute to higher financial reporting quality and lower audit fees.