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The aim of this study is to determine whether immigrants and their children use a compensation strategy that involves achieving higher than expected education, given their parents’ level of education and income. The study uses data for all individuals in Sweden who finished elementary school from 1990 to 1992. Parents’ level of education and income is in general positively associated with higher odds of having university education. However, some immigrant groups show the reverse pattern of the impact of parents’ income. The results support a compensation strategy developed in groups and families with low level of integration in the labor market.  相似文献   
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This paper investigates the influence of accounting standards on systematic earnings understatement. To isolate the effect of reporting regulations from those of other institutional drivers of earnings management, Holthausen (2003) proposes analyzing reporting practices in a country undergoing a transition in accounting standards. We respond to this call by analyzing earnings management practices of large German-listed companies before and after their transitions from German GAAP to IFRS. Specifically, we focus on Big Bath behavior following Chief Financial Officer turnovers between 1999 and 2006. Our findings provide evidence of the effect of accounting standards on the existence of this particular earnings understatement pattern. However, while we detect Big Bath behavior for our sample of German GAAP firms, we find no such indication for those firms reporting under IFRS. Controlling for alternative explanations such as self-selection bias does not change our findings. We conclude that accounting standards seem to have a considerable influence on earnings management behavior, independent of managers’ and auditors’ incentives.  相似文献   
14.
We propose localized spectral estimators for the quadratic covariation and the spot covolatility of diffusion processes, which are observed discretely with additive observation noise. The appropriate estimation for time‐varying volatilities is based on an asymptotic equivalence of the underlying statistical model to a white‐noise model with correlation and volatility processes being constant over small time intervals. The asymptotic equivalence of the continuous‐time and discrete‐time experiments is proved by a construction with linear interpolation in one direction and local means for the other. The new estimator outperforms earlier non‐parametric methods in the literature for the considered model. We investigate its finite sample size characteristics in simulations and draw a comparison between various proposed methods.  相似文献   
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In pediatric chronic illness, little is known about the relational interactions between adolescent patients, parents, and illnesses and how they influence self-management of illness. We conducted interviews with 32 individuals (16 dyads) representing adolescents diagnosed with a chronic illness and their primary parent who had been referred to a psychosocial treatment program for challenges with illness management. Interviews were conducted individually and analyzed dyadically using grounded theory to better understand the relational processes that may be contributing to illness management difficulties. Results include a theory of patient–parent illness responses and how parental illness meanings play a role in adolescent self-management. Results can be used to better understand and treat family relational patterns that may be influencing pediatric illness management challenges.  相似文献   
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Effective collaborative working between the different professions and agencies working to safeguard children is essential. Lack of knowledge of others' roles, perceived differences in status and expertise, and negative stereotypes are examples of why this can be difficult to achieve. A facilitated interprofessional learning (IPL) programme was implemented to assess if such an intervention could overcome some of the barriers to effective interprofessional and inter‐agency team working. Six teams based in primary and secondary care trusts took part with participants from health, education, police and social services. Quantitative and qualitative data were collected from individual participants using a pre‐validated team climate inventory and reflective statements. Findings from this study demonstrate statistically significant changes in five out of six categories in the inventory. Reflective statements suggested that overall the programme offered a positive learning experience at both an individual and team level. The importance of outside facilitation to maintain the team's momentum was acknowledged, as was the difficulty of maintaining a good level of activity once the programme had ended. Nevertheless, the IPL programme provided a timely opportunity to reflect upon the interprofessional and inter‐agency team working needed within Children's Trusts and the implications for staff involved with regard to skills development. Copyright © 2009 John Wiley & Sons, Ltd.  相似文献   
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Quantifizierung     
The challenge in data analysis often lies in taking account of the multi-dimensionality and complexity of the data and at the same time discovering patterns, which requires reduction and simplification. Quantitizing qualitative data can serve as an additional step during data analysis to broaden the perspective and collect complementary views. Examples from research illustrate how information gathered during one data collection can generate different types of data or how qualitative data can be transformed to be analysed statistically. Practicalities of integrating qualitative and quantitative analyses are illustrated to offer good-practice examples for transformation designs (QUAL → QUAN). With the methodological reflection of research practice I evaluate consequences for the field of mixed methods research, in which the statistical analysis of codes created during an interpretive phase plays a minor role.  相似文献   
18.
Both passive and active social influences may affect adolescents' dangerous driving. In this study, we used an experimental paradigm to delineate these two influences with actual peers. Adolescents completed a simulated driving task, and we measured risk preferences of each member of the peer group. We used hierarchical linear modeling to partition variance in risky decisions. Adolescents experienced many more crashes when they had “passengers” present who reported a strong preference for risk taking and who actively provided decision‐making guidance. Although youth in the passive peer condition were also influenced by the riskiness of their peers, this relation was less strong relative to the active condition. We discuss the need for interventions focussing on active and passive peer influence.  相似文献   
19.
Researchers, health and social care workers often seek to understand the perspectives of children; but gathering views directly from children can present difficulties. Parents are often asked to provide accounts of children's feelings or opinions on the assumption that their proxy reports are accurate and unproblematic. This qualitative thematic analysis of open‐question responses from 352 parents and 73 disabled children examines their accounts of the impact of short break services on disabled children. Participants' perspectives differed; children tended to describe immediate outcomes such as enjoying activities and participation; parents acknowledged these, but focused on longer term developmental outcomes for children.  相似文献   
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