Zur Struktur des Marktes für Abschlussprüfungen

This comment refers to the paper ofStefani/Bleibtreu. In their model they combine two important topics of audit research: Auditor’s independence and audit market’s concentration tendencies. The objective of their paper is to demonstrate that abandoning non audit services might have negative impacts on auditors’ competitive behavior.

This comment addresses the following features of the model:

• The paper’s relevance, because it addresses aspects of the audit market structure, which have been so far neglected in the political discussion on the EU-level.
• The way of modeling different auditors’ offered product portfolios and auditors’ cost structures.
• The implications of the paper’s results, because only very few papers make use of analytical models for analyzing the audit market.

     

Genetic Moderation of the Impact of Parenting on Hostility Toward Romantic Partners

Although gene × environment studies are typically based on the assumption that some individuals possess genetic variants that enhance their vulnerability to environmental adversity, the differential susceptibility model posits that these individuals are simply more sensitive to social context, whether that context be adverse or supportive. Thus, those persons most vulnerable to adversity are the same ones who reap the most benefit from support. This idea was tested using longitudinal data from a sample of several hundred African Americans. The findings indicated that relatively common variants of the GABRA2 gene interact with parenting to predict hostility toward romantic partners in a manner consonant with the differential susceptibility hypothesis. Individuals with these genetic variants displayed more aggression toward their partner than those with other genotypes when they had been subjected to harsh parenting, but they exhibited less aggression toward their partner than other genotypes if their parents had avoided harsh parenting practices.     

Pathways to Ready Schools

To encourage communities to play a more significant role in getting kids ready for school and schools ready for kids, the W. K. Kellogg Foundation launched Supporting Partnerships to Assure Ready Kids (SPARK) in 2001. This nationwide initiative emphasized community-based collaboration and the development of strategic infrastructures to support early care and education and school readiness among at-risk children. As part of this initiative, the authors were charged with developing a definition of a ready school. Following consultation with experts, a literature review, and four site visits, the authors identified the following nine pathways to ready schools: children succeed in school; a welcoming atmosphere; leadership; connections to early care and education; connecting culturally and linguistically with children and families; parental involvement; partnering with the community; using assessment results for individual student progress and improving school performance; and quality improvement including professional development and training.     

The challenges of a hidden disability: Social work practice in the field of traumatic brain injury

Abstract

Traumatic brain injury (TBI) has become an important area for social work practice. Children and adults sustaining TBI often undergo hospitalisation, rehabilitation and face the prospect of lifelong cognitive and psychosocial impairments. Families are profoundly affected by the consequences of the injury. TBI is a ‘hidden disability’ because there are typically no physical markers indicating a person has brain damage. This paper aims to provide some guidelines for social work practice in the area, in particular, outlining options for social work interventions at individual, family, community, service system and policy levels. Social workers need to acquire specialised knowledge about brain injury, reformulate traditional models of grief counselling to address the adjustment challenges and utilise community education and service innovation to address the social stigma and reduced level of community participation associated with brain damage. Finally, social workers aim to nurture a sense of hope in the face of the tragedy.     

Using the emancipatory communitarian approach to increase LGBTQI advocacy

Prilleltensky’s emancipatory communitarian approach (ECA) is proposed as a theoretical framework for American School Counselor Association (ASCA) National Model school counseling. The ECA emphasizes self-determination, compassion, collaboration and democracy, human diversity, and distributive justice. The ECA may benefit marginalized communities such as lesbian, gay, bisexual, transgender, queer, and intersex (LGBTQI) students, within the auspices of school counseling practices, supports, and programming. We discuss commonalities of ECA with the ASCA Model, methods in which ECA principles can be taken up, and implementation at the confluence of ECA and the ASCA Model in a case study.     

The Relations among Observational, Physiological, and Self-Report Measures of Children's Anger

Our first goal was to examine the relations among observational, physiological, and self‐report measures of children's anger. Our second goal was to investigate whether these relations varied by reactive or proactive aggression. Children (272 second‐grade boys and girls) participated in a procedure in which they lost a game and prize to a confederate who cheated. Skin conductance reactivity, heart rate reactivity, self‐reports of anger, angry facial expressions, and angry nonverbal behaviors were measured for each turn of the game. We used multi‐level regressions to calculate the relations among the 10 pairs of the five anger variables over the course of the game. Six of the 10 pairs of anger variables were positively related. These findings suggest that measuring children's anger using any one approach may not capture the full complexity of children's overall experience and expression of anger. Furthermore, three of the 10 relations were stronger at higher levels of reactive aggression, although none varied by proactive aggression. These findings suggest that reactive aggression is related to greater cohesiveness in the experience and expression of anger than is proactive aggression.     

Quality of Parenting as Mediator of the Effect of Childhood Defiance on Adolescent Friendship Choices and Delinquency: A Growth Curve Analysis

Social scientists agree that childhood antisocial behavior portends adolescent delinquency, but there is little agreement regarding the theoretical processes that account for this behavioral continuity. Latent growth curve modeling was used to test latent trait and social influence explanations for this association. The analyses used data collected annually over a 4‐year period from a sample of 149 boys, 157 girls, and their parents. Contrary to latent trait theories, we found no direct association between oppositional/defiant behavior during childhood and a trajectory of increasing involvement with deviant peers and delinquency during adolescence. Rather, early oppositional/defiant behavior undermined effective parenting practices. The latter, in turn, predicted an increasing affiliation with deviant peers and delinquency during adolescence. Improvements in parenting during adolescence decreased delinquency indirectly by reducing affiliation with deviant peers. Overall, the results support a life course development model in which difficult behavior during childhood increases the probability of adolescent deviant behavior because of its disruptive effect on quality of parenting.     

Exposure to harsh parenting and pornography as explanations for males' sexual coercion and females' sexual victimization

Sexual violence against women is a major concern to researchers and policy makers, as well as to the general public. This study uses a sample of more than 2,000 college students to investigate the extent to which exposure to harsh parenting practices and sexually explicit materials contributes to perpetration and victimization. Findings indicate that frequent corporal punishment in the family of origin combined with consumption of pornographic materials increased the probability that males reported engaging in coercive sexual practices. For females, both frequent corporal punishment and exposure to paternal hostility combined with consumption of pornographic materials were associated with higher levels of reported sexual victimization. These results provide increased understanding of the impact of pornography use among a nonclinical sample, as well as the consequences of experiencing harsh corporal punishment in one's family of origin, on the sexual victimization of females.