Measurement of non-randomness in spatial distributions

Summary The measurement of departure from randomness in spatial distributions has widespread application in ecological work. Several “indices of non-randomness” are compared with regard to their dependence on sample number, sample size and density. Criteria for the best choice of index for specific situations are discussed. A new coefficientC _x is proposed for use with positively contagious distributions and tests of significance are given. WhenC _x and another index (S ²/m−1) are used for positive and negative contagion respectively, values ranging from −1 through 0 (random) to +1 are obtained, regardless of sample number, sample size or density.     

Steuerreformen durch Tarif-oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personenunternehmen

Zusammenfassung  Der Beitrag diskutiert Tarif- und Zinseffekte anhand der begünstigten Besteuerung nicht entnommener Gewinne von Personengesellschaften, die 2008 in Deutschland eingeführt wurde. Bei Eigenfinanzierung und Betrachtung von Grenzsteuers?tzen zeigt der Beitrag, dass die Thesaurierungsbegünstigung stets nachteilig ist, wenn eine abgeltend besteuerte private Kapitalmarktanlage die Alternativanlage darstellt. Müssen Gewinne thesauriert werden, weil Mittel im Unternehmen ben?tigt werden, so entf?llt die private Alternativanlage und die Thesaurierungsbegünstigung kann bei hohen Zins- und Steuers?tzen vorteilhaft sein. Wird die Einkommensteuerprogression berücksichtigt, zeigt der Beitrag, dass bei schwankenden Gewinnen die Thesaurierungsbegünstigung oftmals vorteilhaft ist, auch gegenüber der Abgeltungsteuer. Bei fremdfinanzierten Investitionen kann die Inanspruchnahme der Thesaurierungsbegünstigung sehr vorteilhaft sein, da die geringere Steuerzahlung bei Gewinnanfall den Umfang des ben?tigten Fremdkapitals mindert. Insgesamt zeigt sich, dass sich Reformen von Steuertarifen wesentlich st?rker auf die Vorteilhaftigkeit von Investitionen auswirken als Zinseffekte.

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Tax reforms by tax rate effects or timing effects? An analysis based an the German tax privilege for retained earnings

Summary  This paper analyzes two typical effects of tax reforms, tax rate effects and timing effects. The example chosen for the analysis is the tax privilege for retained profits of partnerships and sole proprietorships, which was implemented in Germany in 2008. Taking equity-financing and top marginal tax rates into account, the so-called tax privilege turns out to be a disadvantage under most assumptions. If the alternative investment is private capital income taxed at a flat-rate tax, the tax privilege will always be disadvantageous. If profits have to be retained and business income is the alternative investment, then the tax privilege will be advantageous in case of high income tax rates and interest rates. Analyzing progressive tax rates instead of top marginal tax rates reveals favorable results in case of fluctuating profits if the tax privilege is claimed. The same is true if debtfinancing is taken into account. All in all, the paper shows that a reform of tax rates influences the attractiveness of investments much more compared to timing effects.

     

Changing Less-Preferred Duties to More-Preferred: A Potential Strategy for Improving Supervisor Work Enjoyment

We evaluated a strategy for making highly nonpreferred work duties more preferred as a potential means of enhancing work enjoyment among supervisors in a human service setting. Repeated preference ratings and rankings were completed by 4 supervisors during baseline to identify their most disliked work tasks. These tasks were then altered by soliciting each supervisor's opinion regarding why the respective task was so disliked and what could be done to make the task more preferable, removing disliked stimuli associated with the tasks, and adding liked stimuli during completion of the tasks. Following the task alterations, ratings of task likeability increased for all 4 supervisors. Preference rankings of target tasks also increased, including from rankings as among the least preferred tasks to among the most preferred tasks. All supervisors rated the task-alteration process as making their quality of work life better, and all chose to continue the intervention. These results occurred without any observed decrease in work quality. Results are discussed regarding the potential contribution of behavioral interventions with subjective concepts, such as enjoyment, that are viewed as important by the general populace. However, qualifications with relying on verbal reports also are noted.     

Action e-learning: An exploratory case study of action learning applied online

Abstract

Web-based instruction, also called e-learning, is currently one of the most talked-about education and training media. To prepare courses for online delivery and to maintain their effectiveness, the designer must have an understanding of e-learning instructional design principles. Action learning is a proven, effective management development process that has not been implemented to date as an e-learning instructional methodology. The purpose of this exploratory case study was to examine the impact of the action learning process on the effectiveness of management level web-based instruction (WBI). A leader-led, management-level course using face-to-face delivery was converted to web-based instruction where action learning was the delivery methodology. Kirkpatrick's Four Levels of Evaluation served as the evaluation tool to determine effectiveness of the intervention. It was found that, though challenging to facilitate, the action learning online method is effective and yields changes in participants' knowledge. However, contrary to expectations, online learning communities did not form.     

Nonverbal expectancy violations and conversational involvement

A central feature of nonverbal expectancy violations theory is that unexpected behaviors trigger a cognitive-affective appraisal of such behavior, leading to a valencing of the behavior(s) as positive or negative. It has been proposed that communicator reward mediates the interpretation and evaluation of such violations but may be more important when the violative act is ambiguous in meaning than when it is not. Unclear is whether nonverbal behavioral composites introduce greater or less equivocality of interpretation. Two experiments employing multi-cue conversational involvement violations addressed this issue. In the first, dyads (N=51) engaged in a 10-minute baseline interview, after which participants rated each other on several measures of reward valence. One randomly selected member then served as a confederate interviewee during a second interview and either significantly increased or decreased involvement. In the second experiment, reward was manipulated as physical attractiveness, status, and task expertise. Dyads (N = 60) engaged in prolonged problem-solving discussions during which the confederates either committed an involvement violation or not. In both experiments, the involvement changes were sufficiently unexpected, arousing, and distracting to qualify as violations of expectations. Analysis of message interpretations indicated that (1) relative to normal involvement levels, increased nonverbal involvement was interpreted as most immediate/affectionate, receptive, similar, dominant, and composed, and decreased involvement as least so, and (2) reward mediated only the interpretation of formality. High involvement violations in turn produced greater attraction, credibility, and persuasiveness than low involvement violations for high as well as low-reward communicators, as predicted.where Joe Walther and Jim Baesler are doctoral students. An earlier version of this paper was presented to the annual meeting of the International Communication Association, New Orleans, May 1988.     

Use of time and preferences for time allocation among urban,employed, married women

This study examines the relationship between employed wives' preferences for household production time, employment time, leisure, and their actual time use. A random sample of 235 employed, married women estimate their time use on an average weekday and weekend day in 13 activities and indicate their preferences for time in those activities. Hierarchical multiple regression procedures are used to examine the relationships between actual and preferred time use. Weekday employment time is not related to preferences for more or less time in household production but wives allocating more time to employment want to spend less time at that employment and more time in leisure. Weekend employment time is related to preferences for more time in leisure, child care, and other household work. Time spent performing household work is not related to preferences for more or less time in any activity except the desire for more leisure time on weekends.Ann Renigar Hiatt is Assistant Professor in the Department of Human Services, College of Education and Allied Professions at the University of North Carolina at Charlotte, Charlotte, NC 28223. Her research interests include employed women's time allocation, time pressures, and use of time management strategies. She received her Ph.D. from the University of North Carolina at Greensboro.Deborah D. Godwin is Associate Professor in the Department of Housing and Consumer Economics at the University of Georgia, Athens, GA 30602. Her research has focused on husbands' and wives' time allocation to household production, the effects of women's employment on family economic functioning, and family financial management. She received her Ph.D. from the University of North Carolina at Greensbore.     

Generalizability of Gottman and Colleagues' Affective Process Models of Couples' Relationship Outcomes

The generalizability of Gottman et al's. (1998) affective process models was examined using a community-based sample of 85 married or cohabiting couples with at-risk backgrounds. Predictive associations between affective processes assessed at about age 21 years and relationship status and satisfaction approximately 2.5 years later were examined. The major findings of Gottman et al. failed to replicate. In particular, men's rejection of their partners' influence, the lack of men's deescalation of partners' negative affect, and women's negative start up were not predictive of relationship status. Further, differences in affective processes were found when comparing discussion sessions of the men's versus the women's chosen topics. The findings suggested that the validity and utility of the affective process models need further investigation.     

Northern Crises

Abstract

Using feminist disability studies and intersectionality, this article draws upon the ongoing resource extractions in Labrador, Canada to argue for examining local communities and relationships as one way to understand gender and global social, economic and environmental crises. The article explores how crises in Labrador have been constituted and maintained around global agendas of economic and resource development, historical and current colonial practices and a limited and constrained international relations with local Indigenous nations. The lives of women and their communities in Labrador illustrate one wave of a global crisis that extinguishes diversity and connection to the land in a race to extract natural resources, maintain global military power and gain profit in the global economy. The actions over the past thirty years by NATO and the Canadian federal, provincial and municipal governments, coupled with transnational mining corporations such as Vale, have “normalized” crisis in the communities and reduced the capacity of these communities and Indigenous nations to respond to the issues arising as a result of the Muskrat Falls hydroelectric development project. Yet the women and their communities illustrate their agency and reject an analysis of them exclusively as victims. Together with researchers and activists, the women in Labrador have built a community of practice in the Feminist Northern Network.