Corporate Strategy Formulation and Taxation: Evidence from UK Firms*

This paper considers the relationship between corporate strategy formulation and taxation. Drawing on prior literature we briefly review the important influence that international taxation has on an array of corporate strategy decisions. We then consider issues in strategy formulation and taxation planning in order to develop an understanding of when and how taxation factors impinge on strategic decision‐making. We draw out the apparent paradox between the nature of strategic decision‐making and financial decision‐making and look for areas of reconciliation. In order to shed light on some of these issues we present findings from the qualitative analysis of a set of personal interviews undertaken with senior tax practitioners in seven UK‐based multinational enterprises and then consider quantitative responses from the tax practitioners working in 145 UK firms.     

High-risk children with challenging behaviour: changing directions for them and their families

This paper is about an evaluation of three centre-based projects established by a voluntary organization under the Scottish Government's Youth Crime Prevention Fund, to work with primary school-aged children displaying challenging and antisocial behaviour. Following a brief overview of what is known about effective interventions, the paper describes the projects' ways of working, including their remit and ethos. The core intervention chosen was the well-tested Webster-Stratton training programme, The Incredible Years . Wrap around services were also developed and staff modelled the projects' ethos, promoting children's participation and parents' empowerment. The evaluation is described, noting the limited time and resources at the disposal of the evaluation team. The evaluation team adopted a broad definition of evidence, using a range of measures to explore the processes of project development and service intervention, the meaning to the children and families who used the services, and the impact on children's behaviour and parents' levels of stress. The results were modest but encouraging. They suggested that the projects had provided valuable turning points for some of the children with out-of-control behaviour and their families. Finally, it is suggested that a better way to evaluate such projects could be to use complexity theory     

Influencing Success: Configuring the WorldCat Knowledge Base With User Needs in Mind

The University Libraries (UL) of the University of North Carolina at Greensboro (UNCG) recently migrated to OCLC's WorldShare Management Services (WMS) and the full version of WorldCat Local (WCL). This resulted in significant changes to our display of periodicals (both print and electronic) in the public catalog and the Journal A–Z List. Serials are problematic in any migration, and ease of use by patrons was our primary concern. This article briefly reviews the migration process to WMS and WCL and describes how UNCG configured and populated the WorldCat Local knowledge base for user access to electronic (and print) journals.     

Mass media influences on sexuality

The mainstream mass media (television, magazines, movies, music, and the Internet) provide increasingly frequent portrayals of sexuality. We still know relatively little about how this content is used and how it affects sexual beliefs and behaviors. The few available studies suggest that the media do have an impact because the media keep sexual behavior on public and personal agendas, media portrayals reinforce a relatively consistent set of sexual and relationship norms, and the media rarely depict sexually responsible models. More longitudinal research, especially with early adolescents is needed to learn more about how media content is attended to, interpreted, and incorporated into developing sexual lives.     

Factors contributing to low back pain among professional drivers: a review of current literature and possible ergonomic controls

It is suggested that professional drivers are at an increased risk for low back pain and injury due to a variety of factors such as whole body vibration, prolonged sitting, awkward postures, lifting and carrying, and psychosocial issues. Ergonomics can play an important role in the reduction of risk of injury to the professional driver by implementing modifications to the work place (engineering controls), changes in administrative and management practice (administrative controls), and education of the worker (work practice controls). A review of the literature of the etiology of low back pain and injury among professional drivers is presented, and possible ergonomic controls have been recommended.     

Attitudes of welfare recipients toward marriage and childbearing

The 1996 Personal Responsibility and Work Opportunities Reconciliation Act (PRWORA) put the need for attitudinal change at the center of efforts to help welfare recipients become economically independent, avoid out-of-wedlock childbearing, and embrace marriage. In this paper, we focus specifically on attitudes, analyzing both differences in values and attitudes between welfare recipients and other women on the cusp of reform, as well as the effects of TANF reforms in two states on the attitudes and behaviors of women subject to the reforms. National data reveal few differences in values and attitudes between welfare recipients and other women once background characteristics are held constant. A majority of both groups believes that prospective parents should marry, but single parents can raise a child as well as married parents. Personal aspirations for marriage and further childbearing also are fairly similar. These similarities may be one reason that the literature has shown TANF to have limited effects on marriage and childbearing. A second set of analyses investigates the degree to which welfare recipients in Delaware and Indiana report that reforms affected their aspirations for marriage and childbearing. Self-reported impacts are greater for fertility than marriage attitudes. Even among those who report their attitudes were affected by reform, recipients appear to have difficulty acting on their marital and childbearing desires, dampening any effects on behavior. These findings reinforce the current sense among researchers and policy makers that more direct reforms are needed to have a substantial effect on marriage and out-of-wedlock childbearing.     

Identity Transformation and Family Caregiving: Narratives of African American Teen Mothers

This article explores connections between informal caregiving and identity transformation as experienced by pregnant teens. Based on in‐depth interviews with 51 African American teen mothers, the article examines teens’ pregnancy narratives as an example of narrative repair, illuminating how attending to processes that connect one’s identity to the care of others can work to empower individuals to resist threats to a positive sense of self or a damaged identity. The authors suggest that family caregiving can provide an important context that supports identity transformation not only among pregnant teens as they strive to become good mothers but among those experiencing other types of disruptions to their lives.     

Disabled People, Service Users, User Involvement and Representation

The issue of representation and representativeness has become central in debates about user involvement, disabled people and users of social care services. This article examines the emphasis of service agencies on the 'unrepresentativeness' of disabled people and service users; looks at how this is experienced by the latter and considers why the issue has gained such importance. It examines the different meanings attached to representation by recipients and providers of services. As well as looking at how the issue of representativeness is used to devalue, exclude and disempower disabled people and service users, the article explores its relation with the competing participatory and representative models and practices of democracy employed by disabled people and service providers.     

Demanding work schedules and mental health in nursing assistants working in nursing homes

Nursing home assistants have physically and emotionally challenging jobs, and they often work demanding schedules in order to provide 24-h care. While the physical effects of demanding work schedules have been studied, little is known about the impact on mental health. This study explored the relationship between demanding scheduling variables and mental health indicators of depression, anxiety and somatization. A cross-section of 473 US female nursing assistants working in nursing homes was surveyed. Work schedule characteristics included shiftwork, hours per day and week, days per week, number of weekends per month, number of double shifts per month, breaks, and number of jobs worked. Working two or more double-shifts per month was associated with increased risk for all mental health indicators, and working 6-7 days per week was associated with depression and somatization. There was a trend for increasing odds of adverse mental health with increased numbers of demanding work schedule factors. The odds of depression was increased four-fold when working 50+ h/week, more than two weekends/month and more than two double shifts/month. Providing work schedules that are less unhealthy may have implications for both worker retention and the quality of care delivered to nursing home residents.