Emergence of a consonant bias during the first year of life: New evidence from own‐name recognition

Recent evidence suggests that during the first year of life, a preference for consonant information during lexical processing (consonant bias) emerges, at least for some languages like French. Our study investigated the factors involved in this emergence as well as the developmental consequences for variation in consonant bias emergence. In a series of experiments, we measured 5‐, 8‐, and 11‐month‐old French‐learning infants orientation times to a consonant or vowel mispronunciation of their own name, which is one of the few word forms familiar to infants at this young age. Both 5‐ and 8‐month‐olds oriented longer to vowel mispronunciations, but 11‐month‐olds showed a different pattern, initially orienting longer to consonant mispronunciations. We interpret these results as further evidence of an initial vowel bias, with consonant bias emergence by 11 months. Neither acoustic‐phonetic nor lexical factors predicted preferences in 8‐ and 11‐month‐olds. Finally, counter to our predictions, a vowel bias at the time of test for 11‐month‐olds was related to later productive vocabulary outcomes.     

Gender Differences in the Development of Dieting From Adolescence to Early Adulthood: A Longitudinal Study

This study examines gender differences in the development of dieting among a representative sample of 1,368 Norwegian boys and girls. The respondents were followed over 3 time points from ages 13/14 to 20/21. Latent growth curve analyses were conducted showing that girls' dieting scores increased while boys' scores remained constant. Gender differences in the development of dieting could be explained neither by differences in the development of appearance dissatisfaction nor by changes in relation to parents. In contrast, the dieting differences between boys and girls could be partially explained by a greater increase in emotional problems among girls compared with boys. Further research is needed, targeting in particular younger age groups, in order to acquire knowledge on whether appearance dissatisfaction serves as mediator of gender differences in dieting at other ages.     

Einfluss der Besteuerung auf die Bewertung ausländischer Kapitalgesellschaften

Zusammenfassung  Der vorliegende Beitrag integriert die Auswirkungen der Regelungen zur Besteuerung von Einkünften aus ausl?ndischen Kapitalgesellschaften in die Discounted Cashflow-Methodik. Bewertungsobjekt ist eine ausl?ndische Kapitalgesellschaft, der von einem inl?ndischen Anteilseigner oder von fremden Dritten Finanzmittel zugeführt werden. Da das Steuerrecht nicht entscheidungsneutral ist, sind die beiden Finanzierungsalternativen Eigen-oder Fremdfinanzierung nicht als gleichwertig zu beurteilen. Unterschiedliche steuerliche Effekte ergeben sich daraus, dass Zinsen bei der Tochterkapitalgesellschaft grunds?tzlich als Betriebsausgaben abzugsf?hig sind, wohingegen Dividenden aus dem bereits versteuerten Einkommen gezahlt werden (sog. Tax Shield). Im grenzüberschreitenden Fall wird mit der Entscheidung für eine Finanzierungsalternative gleichzeitig bestimmt, in welchem Umfang die mit der Finanzierung einhergehenden Kapitalertr?ge der deutschen oder der ausl?ndischen Besteuerung unterworfen werden. Die H?he des Tax Shield h?ngt damit nicht nur von den Abzugsm?glichkeiten der Fremdkapitalzinsen ab, sondern auch vom Steuerniveau im Ausland. Damit müssen in der Unternehmensbewertung die in- und ausl?ndischen Steuervorschriften, die Steuers?tze im In- und Ausland, sowie eventuell bestehende Doppelbesteuerungsabkommen berücksichtigt werden.

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Effects of the tax regulations on the taxation of income from foreign corporations

Summary  The present article integrates the effects of the tax regulations on the taxation of income from foreign corporations in the discounted cash flow method. The item to be assessed is foreign corporation that is allocated funds (equity capital or borrowed capital) by a domestic shareholder or an unaffiliated third party. In this cross-border case, the decision in favor of one financing alternative or the other will at the same time determine the extent to which the capital yields associated with the financing are liable to taxation in Germany or abroad. The amount of the tax shield therefore not only depends on the deductibility of interest payments on debt, it also depends on the rate of tax abroad. When assessing the company it will therefore be necessary to bear in mind both domestic and overseas tax regulations, domestic and overseas tax rates as well as any existing double taxation agreements.

     

对举式“方位词 一 量/动”的多角度考察

对现代汉语中的"方位词 一 量/动"对举格式进行简要介绍,并对其中的两种固定格式"左一 量/动,右一 量/动","东一 量/动,西一 量/动"从表里值进行了验察,指出了它们的语法结构、语义类型和语用价值。     

Elder abuse in nursing homes: an ecological perspective

Population trends suggest that the next 20 years will witness a dramatic increase in the adult population aged 65 and older. Projected increases in the elderly population are expected to significantly increase the stress on family and professional caretakers. Stress, in the context of caregiving relationships, is a risk factor associated with increased prevalence of elder abuse in familial and institutional settings. As increasing numbers of older adults are moved from family caregiving to nursing home care settings, it becomes important to identify the pattern of elder abuse risk factors in nursing home facilities. An ecological model is proposed for better understanding the risk factors associated with elder abuse in nursing homes and the complex interaction of individual/person characteristics and contextual factors in institutional elder abuse. An ecological perspective to institutional elder abuse provides a framework for guiding and informing future research on the risk factors of nursing home abuse and, in turn, for the development of effective interventions and relevant social policies.     

Block‐threshold‐adapted Estimators via a Maxiset Approach

We study the maxiset performance of a large collection of block thresholding wavelet estimators, namely the horizontal block thresholding family. We provide sufficient conditions on the choices of rates and threshold values to ensure that the involved adaptive estimators obtain large maxisets. Moreover, we prove that any estimator of such a family reconstructs the Besov balls with a near‐minimax optimal rate that can be faster than the one of any separable thresholding estimator. Then, we identify, in particular cases, the best estimator of such a family, that is, the one associated with the largest maxiset. As a particularity of this paper, we propose a refined approach that models method‐dependent threshold values. By a series of simulation studies, we confirm the good performance of the best estimator by comparing it with the other members of its family.     

Effect of dimensionality on discrimination

Discrimination problems in a high-dimensional setting is considered. New results are concerned with the role of the dimensionality in the performance of the discrimination procedure. Assuming that data consist of a block structure two different asymptotic approaches are presented. These approaches are characterized by different types of relations between the dimensionality and the size of the training samples. Asymptotic expressions for the error probabilities are obtained and a consistent approximation of the discriminant function is proposed. Throughout the paper the importance of the dimensionality in the asymptotic analysis is stressed.