Die Bedeutung der Zinsschranke

The German Corporate Tax Reform Act of 2008 requires an adjustment of classic valuation concepts because it limits interest deduction from taxable income depending on the operating performance of the company. By using time- and state-contingent discount rates in a risk-neutral valuation with predetermined debt levels, a theoretically sound valuation result is obtained. However, a modified APV-concept which assumes deterministic debt over the planning horizon and constant leverage in the terminal value phase also yields consistent valuation results when two types of tax shields with different levels of risk are distinguished.     

Developing and testing a satisfaction survey for nursing home residents: the Ohio Experience

Input from consumers has become an important part of quality improvement in long-term care and for consumer decision-making. This paper documents the development of the Ohio Nursing Home Resident Satisfaction Survey (ONHRSS) through a partnership of state government, research, and industry experts. The instrument was tested and refined through two waves of data--a pretest phase and later with statewide data. Exploratory and confirmatory analyses with statewide data identified eight primary factors along with an underlying, secondary Global Satisfaction factor. Reliability of the domains ranged from .69 to .95. Recommendations for further refinement and testing of the instrument are discussed along with policy and practice implications.     

The development of social work education in Russia since 1995

This article presents the findings of a four-year survey on the development of social work education in Russia from 1995 to the present day. Through a series of questionnaires, interviews and discussions with Russian academics, practitioners and students, the study looks at a variety of issues including the high rate of attrition. It focuses on aspects of students’ practice placements such as the type, length and quality of practice placements, the students’ workload and the supervision provided. It also looks at the contribution that international collaboration has made to the development of social work education in Russia.

The survey concludes that there is a need to enhance the overall package for social workers and raise the status of the profession in order to retain qualified personnel. Longer practice placements which start in the first year and are adequately funded and supervised are seen as the key to retaining new graduates. It concludes that although international projects have made a difference to those participating at the time, it is difficult to disseminate these benefits beyond the immediate region. Now that international funding to Russia has been reduced it is critical that any remaining funding is accurately targeted and properly coordinated.     

Risking safety and rights: online sex work,crimes and ‘blended safety repertoires’

It has been well established that those working in the sex industry are at various risks of violence and crime depending on where they sell sex and the environments in which they work. What sociological research has failed to address is how crime and safety have been affected by the dynamic changing nature of sex work given the dominance of the internet and digital technologies, including the development of new markets such as webcamming. This paper reports the most comprehensive findings on the internet‐based sex market in the UK demonstrating types of crimes experienced by internet‐based sex workers and the strategies of risk management that sex workers adopt, building on our article in the British Journal of Sociology in 2007. We present the concept of ‘blended safety repertoires’ to explain how sex workers, particularly independent escorts, are using a range of traditional techniques alongside digitally enabled strategies to keep themselves safe. We contribute a deeper understanding of why sex workers who work indoors rarely report crimes to the police, reflecting the dilemmas experienced. Our findings highlight how legal and policy changes which seek to ban online adult services advertising and sex work related content within online spaces would have direct impact on the safety strategies online sex workers employ and would further undermine their safety. These findings occur in a context where aspects of sex work are quasi‐criminalized through the brothel keeping legislation. We conclude that the legal and policy failure to recognize sex work as a form of employment, contributes to the stigmatization of sex work and prevents individuals working together. Current UK policy disallows a framework for employment laws and health and safety standards to regulate sex work, leaving sex workers in the shadow economy, their safety at risk in a quasi‐legal system. In light of the strong evidence that the internet makes sex work safer, we argue that decriminalisation as a rights based model of regulation is most appropriate.     

Family violence in gambling help-seeking populations

Elevated rates of family violence among treatment-seeking problem gamblers compared to general population estimates have been reported in Spain, Canada and Australia. This study examined the occurrence of family violence among 454 problem gambling help-seeking clients (370 gamblers, 84 affected others) recruited through 3 national gambling treatment services in New Zealand. Measures used were the Problem Gambling Severity Index, and a modified version of the HITS Scale which assessed physical, emotional, verbal and sexual abuse. Past-year family violence among gamblers in this sample was 46.8% for victimization, 41.2% for perpetration and 55.0% for any form of family violence. Among affected others the occurrence was 65.5% for victimization, 57.1% for perpetration and 71.4% for any form of violence. The most common type of violence was verbal intimate partner violence. Affected others and women gamblers reported higher rates of violence victimization and perpetration. These findings underscore the importance of screening gambling help-seeking clients for family violence, and the development of prevention and treatment programmes to address violence in this population, with particular attention to affected others and women gamblers. Future research should assess coercive control and the gendered nature of family violence among problem gambling help-seekers.     

Nativity Seen in the Anthropocene: Contemporary Fieldwork and Subjective Challenges

Ongoing political changes, diasporic mobilities and new communication modalities present anthropologists with novel challenges for conducting ethnographic field work. As both configurations of and expectations for varied forms of social identity change, so too has the notion of the native, what Arjun Appadurai once called the technical preserve of anthropologists. Through reflection on contemporary field work experiences in Kazakhstan, the Philippines and South Korea, this set of papers considers how changing political and cultural regimes, diasporic mobilities and social media also tag the native anthropologist, a concept which can be to the advantage of the researcher, but also can create new problems and complexities for research.