Die politisierte Sozialstruktur als mittelfristig stabile Basis einer deutschen Normalwahl

A normal vote is a hypothetical election result following exclusively from predispositions of voters towards political parties which result from long-term or middle-term influences. The influence of short-term factors like attractive candidates or issues from the recent campaign have to be eliminated within the abstract model. As an operationalization for German Bundestag elections for this purpose the average vote intentions of population groups are used which are part of the politicized German social structures such as catholics, especially when they attend church frequently, or employees (Arbeitnehmer) and union members who have formed enduring coalitions with a political party. This operationalization is compared with a model originally developed for the United States. According to this model, the long-term factor is measured by party identification. All Bundestag elections of the Kohl era are analyzed, for which the Politbarometer surveys of the Forschungsgruppe Wahlen, Mannheim, immediately before the Bundestag elections are used as a data basis. The vote intentions which can be derived from the politicized social structure are shown to be a stabile basis for a German normal vote so that it makes sense to compute normal vote results from 1983 to 1998.     

Editorial

Ohne Zusammenfassung     

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

University Education as a Compensation Strategy Among Second‐Generation Immigrants

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.     

The effects of state-dependent human behavior on the design of a serial line

Most research on line design assumes that human operators perform independently from the status of the line. Recent empirical evidence is contradictory. Humans are likely to change their working speed if they might otherwise cause idle time (Schultz et al., Manage Sci 44(12):1595–1607, 1998). This peculiarity of worker behavior is observed in a variety of settings but little is still known about optimal line design that accounts for this more realistic modeling of worker behavior. Therefore, we analyze work allocation in a serial line with limited buffer capacity and adaptive human behavior. An extensive simulation study reveals that optimal work allocation in state-dependent models is different from classical state-independent models. A bowl-shaped work allocation might be suboptimal and design guidelines are more complicated. Depending on the extent of human reactions, a bowl-shaped, balanced, or reversed-bowl work allocation can be preferable.     

Experiences,Burdens, and Support Needs in Siblings of Girls and Women with Anorexia Nervosa: Results from a Qualitative Interview Study

For many years, siblings of women and girls suffering from anorexia have been regarded as “the forgotten kin,” as they have been overlooked by both researchers and clinicians. Therefore, the goal of this explorative study was to investigate siblings’ experiences, burdens, and support needs in a differentiated manner. Siblings (n = 16) of patients with an ICD-10 diagnosis “anorexia nervosa” (F 50.0) took part in a qualitative, in-depth interview study; the data were assessed using content analysis. The results of this study should be especially interesting for clinical social work. Using the findings, a variety of concrete recommendations for psycho-social practice can be made, for example regarding the inclusion of siblings in treatment settings, as well as specific support concepts for siblings of anorexic women and girls in different age groups.     

The street-level delivery of activation policies: constraints and possibilities for a practice of citizenship

The debate on activation policies and challenges to social citizenship has to go beyond the level of formal policy and take into account also its operational and street-level dimension, which shapes what eventually arrives as policy on the ground. In this context, frontline practice plays a crucial role since it constitutes the very moment when activation policies encounter their target groups and real-world solutions have to be found. This article outlines a conceptual framework to approach frontline work within the context of activation and presents the main findings of a research project aimed at exploring the challenges, interpretations and reactions of frontline practitioners in Public Employment Services in the cities of Vienna (Austria) and Milan (Italy). The findings contribute to the debate on the constraints and possibilities for a practice of citizenship in a practice field whose challenges are often neglected both by social policy and social work research although it has become a central arena for welfare state intervention in which social citizenship, eventually, becomes manifest. Particular attention is paid to different framings of practice and to the questions whether and to what extent professionalising ‘activation work’ could counteract the precarious and highly individualised role of frontline practitioners in this ambiguous public domain.     

Participatory Spaces of Mental Health Service User Organizations in the Post-deinstitutional Era: Mapping Roles and Challenges

By applying the concept of participatory spaces, this article maps and analyzes current research on mental health service user organizations (MHSUOs). We have analyzed research literature from 2006 to 2016 to examine how the role of and challenges facing MHSUOs are formulated in the post-deinstitutional era. The current situation is marked by MHSUOs parallel presence in invited, claimed and popular spaces for participation. The post-deinstitutional era is characterized by a shift in focus from gaining access to such participatory spaces, to critically examining the political opportunities available in these. We further argue that the dominance of psychiatry-specific spaces could prevent MHSUOs from fully exploring their potential for participation in broader social issues.     

Agreement and discrepancy between children,parents, and social workers on school‐based effort avoidance in child welfare services

A multiperspective approach is beneficial for obtaining reliable and multifaceted pictures of child behaviour problems. The goal of the present study is to examine interrater agreement on school‐based effort avoidance between children receiving child welfare services, parents, and social workers. Given previous findings, interrater agreement is expected to be low. Self‐reported data on school‐based effort avoidance were gathered for children and adolescents in child welfare services. Additionally, social workers (using the Teacher‐Report Checklist for social and learning behaviour) and parents (using the parallel version of the self‐rating questionnaire on school‐based effort avoidance) were asked to complete an external assessment tool to compare children's perspectives with the ratings of significant adults. The results confirmed significant discrepancies between parents' and children's ratings on effort avoidance tendencies. Furthermore, there were only small to moderate correlations between children's self‐ratings and the adults' assessments; however, the consensus between adults was higher than the interrater agreement between children and social workers. Discrepancies in ratings from multiple informants underline the importance of integrating multiple perspectives, especially children's perspectives, in the diagnostic process in order to plan and adapt appropriate care and treatment.