Recent Social Work Practitioners’ Understanding and Use of Evidence-Based Practice and Empirically Supported Treatments

The aim of this study was to evaluate how CSWE’s 2008 shift placing more emphasis on research have affected newly trained social workers’ use of evidence-based practice (EBP). This qualitative study examined the educational and practice experiences of newly trained social workers and how those experiences influence the use of EBP and empirically supported interventions/treatments in the field. Thirteen newly graduated social workers were interviewed using a semi-structured interview. Twenty-three codes emerged from the interviews, with the most prominent theme being a sense of overall confusion about EBP. Other themes included lack of educational preparation, lack of agency resources, and prohibitive agency culture. Implications for social work education and practice are discussed.     

Identifying and controlling for program-level differences in comparative cost analysis: lessons from the economic evaluation of the National Breast and Cervical Cancer Early Detection Program

Performing economic evaluations of established health care programs is essential to identify and control for underlying program-level variations and to make valid comparisons. At a time when the need for such evaluations is growing, health care professionals have limited information on the methodological challenges of performing these evaluations. In this study, we used the National Breast and Cervical Cancer Early Detection Program to illustrate these potential underlying variations. We performed site visits to four grantees and collected activity-based cost data from nine additional representative programs. We identified five specific types of cost factors that should be considered when evaluating and comparing health care programs: clinical services, service mix, in-kind contributions, indirect costs, and year-to-year expenditures of specific activities. A key lesson is that case studies and pilot testing should be performed before initiating cost analysis to identify underlying variation and to test appropriate methods to adequately control for these differences.     

Nonparametric imputation method for nonresponse in surveys

Statistical Methods & Applications - Many imputation methods are based on a statistical model that assumes the variable of interest is a noisy observation of a function of the auxiliary...     

Does insider shareholding matter to corporate payout reactions to tax reforms?

Theory indicates that since Germany’s 2001 Tax Reform Act non-qualified shareholders have strongly preferred share repurchases over dividends, even though qualified or corporate shareholders are typically expected to be indifferent between the two. By contrast, prior to the reform most shareholders preferred dividends. As payout policies may be driven by taxes but also by factors arising from asymmetric information of agents and principals, this raises the question whether payout decisions are driven by ownership structure, i.e., members of the management board or other influential shareholders such as blockholders. Kaserer et al. (Z Betriebswirtschaft 82, 2012) investigate the impact of insider shareholding on payout policy. Their study sheds light on the mechanisms behind corporate payout policies and provides important new insights into the influence that insiders’ actions have on payout policies. The authors leave issues like the impact of voting power and of dominant shareholder groups more or less untreated, hence preparing the floor for a whole series of interesting future empirical studies.     

Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge

The European Commission is currently finalizing a tax system based on a Common Consolidated Tax Base (CCCTB), which multinational corporations throughout the European Union will be able to use to determine their tax burden in accordance to this system. Besides the CCCTB, we present and analyze an alternative tax reform proposal, the European Tax Allocation System (ETAS). Our analysis is based on a dynamic capital budgeting model. The effects of the underlying European tax concepts on marginal investment of multinational groups are investigated by determining the influence of taxation on the required minimum rate of return and herewith the pre-tax cost of capital. Performing analyses for different scenarios enables us to draw more detailed conclusions about whether implementing ETAS and CCCTB can foster or discriminate real investments. Our investigation shows which tax concept and which of the analyzed parameter particularly affects the multinational’s tax burden. E.g., we find that a CCCTB can foster real investments particularly by means of retention policy and profit shifting, whereas ETAS can foster real investments effectively exploiting the Member States’ tax rate differentials and taking advantage of differing national tax regulations.     

Recipes for Attention: Policy Reforms,Crises, Organizational Characteristics,and the Newspaper Coverage of the LGBT Movement, 1969–2009

Why do some organizations in a movement seeking social change gain extensive national newspaper coverage? To address the question, we innovate in theoretical and empirical ways. First, we elaborate a theoretical argument that builds from the political mediation theory of movement consequences and incorporates the social organization of newspaper practices. This media and political mediation model integrates political and media contexts and organizations' characteristics and actions. With this model, we hypothesize two main routes to coverage: one that includes changes in public policy and involves policy‐engaged, well‐resourced, and inclusive organizations and a second that combines social crises and protest organizations. Second, we appraise these arguments with the first analysis of the national coverage of all organizations in a social movement over its career: 84 lesbian, gay, bisexual, and transgender rights and AIDS‐related organizations in the New York Times, Los Angeles Times, and Wall Street Journal from 1969 to 2010. These analyses go beyond previous research that provides either snapshots of many organizations at one point in time or overtime analyses of aggregated groups of organizations or individual organizations. The results of both historical and fuzzy set qualitative comparative analyses support our media and political mediation model.     

Political and Cultural Dimensions of Tea Party Support, 2009–2012

The Tea Party Movement (TPM) burst onto the political scene following the 2008 elections. Early on, the movement attracted broad public support and seemed to tap into a variety of cultural concerns rooted in the changing demographic, political, and economic face of the nation. However, some observers questioned whether the Tea Party represented anything more than routine partisan backlash. And what had started as a seemingly grassroots movement that changed the face of American politics in the 2010 election was reduced to being mainly a caucus within Congress by 2012. In this article, we examine the cultural and political dimensions of Tea Party support over time. Using polling data from North Carolina and Tennessee and quantitative media analysis, we provide new evidence that cultural dispositions in addition to conservative identification were associated with TPM favorability in 2010; that these dispositions crystallized into shared political positions in 2011; and that by 2012 little distinguished TPM adherents from other conservatives.