What's love got to do with it? Passion and inequality in white‐collar work

Emotion has become an increasingly important aspect of work in the 21st century. In this article, we take stock of the extant literature delineating the role of emotions, especially passion as a cultural schema, in white‐collar workplaces. Scholars have covered extensive ground on emotions at work, but the role of passion remains an underexplored yet significant area. Drawing from recent developments in research on white‐collar work, we argue that the passion schema has become a critical marker in the labor market for sorting individuals into occupations, hiring and promotion within organizations, and assigning value to people's labor. Emergent research suggests that because the expression and perception of passion remain ambiguously defined in the workplace and varies by context, it is pivotal in reproducing social inequalities. In this review, we focus on how privileging passion in the workplace and interpreting it as a measure of aptitude impacts social inequalities by race, gender, and social class. We close by setting an agenda for further research on this topic.     

Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation,intragroup debt,and leases

The European Commission has been supporting a transition from a system of separate accounting to formula apportionment. After its 2011 draft directive was rejected by the Council, the Commission presented two new draft directives in October 2016, one stipulating rules for a common tax base and another the terms for consolidation and apportionment. The aspired system of unitary taxation is considered more resistant to profit shifting and assumed to reduce compliance costs. However, there are also doubts about the extent, to which such a system will eradicate tax-planning activities of MNEs. Other concerns have arisen about the practical issue of enforcing uniform rules for asset valuation throughout the member states. We use a dynamic model of tax accounting based on neoclassical investment theory and effective tax rates to determine to what extent formula apportionment mitigates the efficiency of typical profit-shifting strategies. We focus on the roles of transfer pricing and intragroup debt financing (through loans and leases) under both separate accounting and formula apportionment. We also take into account a possible leeway for inconsistent valuation. Our results show that instead of eliminating tax planning strategies, the proposed system might simply induce a shift from manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin capitalisation rules and transfer pricing documentation redundant. However, formula apportionment invites for new forms of tax planning. It is therefore essential to give credit to these new kinds of tax incentives when implementing a system of unitary taxation.     

Uniqueness of equilibria in atomic splittable polymatroid congestion games

We study uniqueness of Nash equilibria in atomic splittable congestion games and derive a uniqueness result based on polymatroid theory: when the strategy space of every player is a bidirectional flow polymatroid, then equilibria are unique. Bidirectional flow polymatroids are introduced as a subclass of polymatroids possessing certain exchange properties. We show that important cases such as base orderable matroids can be recovered as a special case of bidirectional flow polymatroids. On the other hand we show that matroidal set systems are in some sense necessary to guarantee uniqueness of equilibria: for every atomic splittable congestion game with at least three players and non-matroidal set systems per player, there is an isomorphic game having multiple equilibria. Our results leave a gap between base orderable matroids and general matroids for which we do not know whether equilibria are unique.     

Determinants of in-group bias: Is group affiliation mediated by guilt-aversion?

In-group favoritism in social dilemma situations is one of Social Identity Theory’s main findings. We investigate what causes the in-group bias: is it merely due to group affiliation or, alternatively, is guilt-aversion moderating the strength of in-group favoring? We induce group membership in a minimal group setting, observe in-/out-group transfers and elicit corresponding beliefs. According to our experimental data group affiliation affects beliefs and explains a substantial part of the bias. Evidence for guilt-aversion is found only when beliefs are elicited before actions.     

The Impact of Adolescents' Classroom and Neighborhood Ethnic Diversity on Same‐ and Cross‐Ethnic Friendships Within Classrooms

This study examines how classroom and neighborhood ethnic diversity affect adolescents' tendency to form same‐ versus cross‐ethnic friendships when they enter middle school. Hypotheses are derived from exposure, conflict, and constrict theory. Hypotheses are tested among 911 middle school students (43 classrooms, nine schools) in the Netherlands. Multilevel (p₂) social network analyses show that students were more likely to engage in same‐ethnic rather than cross‐ethnic friendships. In line with conflict theory, greater classroom and neighborhood diversity were related to stronger tendencies to choose same‐ethnic rather than cross‐ethnic friends, among both ethnic majority and minority students. Diversity did not hamper reciprocity, as students in more ethnically diverse classrooms were even more likely to reciprocate friendships.     

Challenging the international peacebuilding evaluation discourse with qualitative methodologies

Monitoring and evaluating international peacebuilding efforts have become more sophisticated over the past years, but still relies on managerial approaches that often do not capture the complexity of war, peace and the grey areas in between. The article argues that organizations should embrace qualitative approaches more widely and introduces ethnographic vignettes as one example to explain the complexity of post-conflict situations. By understanding the personal dimension, the life- and work-styles of international peacebuilders, the current evaluation discourse can become more meaningful-both for organizational learning and sustainable peace efforts on the ground. The article ends by highlighting some approaches that deserve more attention and that promise to help to critically enhance current and future debates about the evaluation of peacebuilding.     

Qualitätsmanagement: Entwicklung,Problemfelder und ein integrativer Lösungsvorschlag

Quality Management: History, problems and an integrative modelStarting with a critical examination of the history and the commonly known concepts and systems of Quality Management, the paper discusses a broader understanding of quality in a genuinely managerial perspective. This is shown by generating and applying five basic dimensions of the quality concept. An integrative concept of Quality Management is presented.     

Buying a pig in a poke: An experimental study of unconditional veto power

We study an ultimatum experiment in which the responder does not know the offer when accepting or rejecting. Unconditional veto power leads to acceptances, although proposers are significantly greedier than in standard ultimatum games, and this is anticipated by responders. We also elicit responders’ willingness to pay for (un)conditional veto power. The bids reveal a large endowment effect.