Evaluating the Move to a Linear Tax System in Germany and Other European Countries

This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective rationality, by use of a model calibrated on microdata as described in Vermeulen et al. [Collective Models of Household Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach (2006)]. A unitary model is then estimated on these collective data and unitary and collective responses to a tax reform are compared. We focus on the introduction of linear taxation in Germany. The exercise is replicated for other European countries and other topical reforms. Distortions due to the use of a unitary model turn out to be important in predicting labour supply adjustments, in the design of tax revenue neutral reforms, and in predicting a reform’s welfare implications.

Life Satisfaction in Brazil: Testing the Psychometric Properties of the Satisfaction With Life Scale (SWLS) in Five Brazilian Samples

The aim of this paper was to validate the Brazilian-Portuguese version of the Satisfaction With Life Scale (SWLS), presenting evidence of its reliability and construct and criterion-related validity. A large Brazilian sample (2,180 participants), from five different populations (undergraduate and high school students, general population, elementary school teachers, and physicians), was considered. The results confirmed the single factorial structure and reliability (0.77 < Cronbach’s α < 0.88, mean α = 0.81) of the SWLS. Supporting its criterion-related validity, the SWLS correlated positively with positive affect and negatively with both negative affect and psychological distress across all five samples. The findings indicate that the Brazilian-Portuguese version of the SWLS is a valid instrument to use with diverse Brazilian samples.     

Increasing women's contribution on board decision making: The importance of chairperson leadership efficacy and board openness

In the last decade, the number of women on corporate boards has increased slightly, but the prevailing minority status of women directors implies that they will continue to face social barriers. While prior research has largely focused on explaining social barriers (e.g., being categorized as an out-group member) to increase diversity and its negative consequences, how boards can avoid these obstacles remains unclear. Stemming from recategorization theory, we examine whether and to what extent board chairperson leadership efficacy and board openness (as mechanisms to avoid out-group bias) enhance the influence of women when they are in the minority in board decision-making. In a sample of 146 Norwegian firms, we found a positive relationship between women minorities and women directors’ contribution to board decision-making. Moreover, we found that this positive impact increases when the board chairperson exercises leadership and the board operates in an atmosphere of openness.     

The Characteristics of Child Sexual Abuse in the School Environment in Turkey

School may represent a protective factor, boosting the mental health of the student body, while also representing a risk factor that heightens the potential for mental health problems. The present study aims to identify the individual and familial characteristics associated with the incidents of child sexual abuse (CSA) in Turkey’s school environment. The incidents involving school-related CSA constituted 5.6% (N = 125) of 2,238 cases. The following was discovered: an adult committed the majority (64%) of CSA in the school environment; most adult perpetrators were teachers (62.5%). This study determined that the perpetrators manipulated the victims via methods that included physical abuse (11.2%), threats (19.2%), tricks/deception (15.2%), and taking photographs/videos with sexual content (3.2%); and CSA incidents involved intercourse (15.2%); and almost three-quarter of the victims of CSA in the school environment reported the incident late. This study indicates that peer perpetrators abuse younger victims and a greater proportion of male victims relative to adult perpetrators. In light of these findings, school security must be improved, especially in public schools, and trainings aimed at preventing bullying and sexual abuse (SA) should be given to all school staff, students, and parents.     

Gender differences in gambling preferences and problem gambling: a network-level analysis

Most gambling studies have a gender-blind research approach, although a large body of scientific evidence suggests that gambling in females is on the rise and that males and females have different gambling behaviours and experience specific gambling-related harm. This study addressed these gender differences using a network analysis, an innovative approach considering disorders/concepts as dynamic systems of interacting symptoms/items. Data on gambling activities, problem gambling, substance use and mental health were collected in a representative sample of French adult gamblers (n = 8805). The study capitalized on the network analysis directly to compare associations of specific gambling activities with gambling disorder symptoms separately for both genders. The network analysis revealed that problem gambling was strongly associated with gambling machines among females, whereas it was related to sports betting, poker and casino games among males. The networks that included substance use and mental health showed that substance use was related to specific gambling activities. These findings confirm the links between various gender-specific gambling patterns and problem gambling and suggest a need to consider these gender differences to improve prevention efforts. More broadly, the present study further supports the importance of gender differences for gambling research and policy.     

The post-Macy paradox,information management and organising: Good intentions and a road to hell?

Between 1946 and 1953, leading scientists met in New York in the context of the so-called Macy conferences, often linked to the emergence of cybernetics. They hankered for a new vision of mind and society. The traumatism of WW2 was implicit but omnipresent, and the Cold War was beginning. Macy key tools and concepts about information, the value of information, and computer artefacts have finally produced a new world, in particular an organisational world, which is far removed from their original dreams. Organisational members are now involved in difficult situations in terms of organising, that is, new modes of performativity which are difficult to comprehend and deal with; a transformation of meaning and knowledge in collective activity; and a threat to well-being and happiness as mental activities, cognition and bodies are increasingly disconnected. We use the Macy conferences as an entry point to reflect on the ‘longue durée’ evolution of the material underpinnings of information and their relationship with organising. We first explore the new conceptualisations at the core of the Macy conferences, information, value of information, and computer artefacts. We then put the Macy conferences into a socio-historical perspective by means of two theoretical approaches, iconographical and semiotic; this involves a historical comparison between the ‘screen-images’ or our Information Age and the ‘object-images’ of medieval cathedrals. We show that there are important disruptions in organising grounded in a new semiosis, which emerged over the longue durée of collective activity, and was articulated further during the Macy conferences. We describe this long-term evolution as the post-Macy paradox.