„Ausschließlich zahlenorientiert, ausschließlich an Erträgen orientiert“. Vermarktlichung als Organisationsprinzip und Anerkennungsproblem

The paper discusses the marketization of organizations and focuses on its consequences for organization members. It broadens the current debate of the issue by adding the dimension of social recognition. Indeed, the pursuit of recognition mobilises highly qualified knowledge workers’ comprehensive commitment in specific ways. Based on a case study the paper shows how the interviewed managers pursue recognition in ambiguous ways, and that this pursuit leads them into a dual trap of both admiration and appreciation. Only as a result of the pursuit of recognition failing on both sides, a person’s pride in their craft is replaced by a hollow ethos of duty. In this perspective the “marketization of subjectivity” is not merely a mirror image of structural constraints, nor an outcome of semantics that conceptualizes the market sphere as an “anethic institution” (Weber).     

Individualised Support and Funding: building blocks for capacity building and inclusion

The paradigm in disability supports is shifting away from institutional services and professional control towards self-determination and community involvement of people with disabilities. The assumption that the best way to provide disability supports is for government to give money to agencies or services, rather than directly to people with disabilities and their support networks, is being challenged. This article reports on findings and themes from a Canadian study that investigated individualised funding projects from different parts of the world. Ten of fifteen of the most 'promising initiatives' were selected for more detailed study and analysis. Projects analysed were from Canada, the US, and Australia. Themes emerging from the study included the fact that values and principles mattered, a policy framework provided coherence and equity, infrastructure supports for individuals were separate from service system, the facilitator-broker role differed from case management, allocation of individualised funds was designed to be equitable and account able to the funder and person, and a 'learn as you go' philosophy maximised positive outcomes. This research project demonstrates that individualised support and funding, when embedded in the new paradigm of disability and community, builds capacity of individuals, families, and communities.     

What Do Grandmothers Think about Self‐esteem? American and Taiwanese Folk Theories Revisited

The study investigates European American and Taiwanese grandmothers’ folk theories of childrearing and self‐esteem, building on an earlier comparison of mothers from the same families. Adopting methods that privilege local meanings, we bring grandmothers’ voices into the conversation about childrearing, thereby contributing to a deeper understanding of intergenerational nuances in folk theories. In each cultural case, 16 grandmothers of 3‐year‐olds participated in in‐depth interviews that were customized according to local communicative norms. Although self‐esteem emerged as a central organizing concept in the folk theories of European American mothers, grandmothers spoke in two voices, either echoing their daughters or invoking a counter‐discourse of wariness towards self‐esteem. By contrast, Taiwanese mothers and grandmothers resembled one another—but differed from their American counterparts—in treating self‐esteem as peripheral in childrearing. Results contribute to the growing consensus that self‐esteem is a culture‐specific childrearing goal and suggest that the European American tendency to valorize self‐esteem varies by generation.     

One parent or two? The intertwining of American marriage and fertility patterns

Marriage and fertility in the United States have become less firmly entwined as more women bear children without marrying and more couples with children divorce. Today a sizeable number of children are expected to spend a portion of their childhood in one-parent households. Despite the trends in illegitimacy and divorce, the actual effect of out-of-wedlock childbearing on the living arrangements of children has not been fully explicated. Using the National Survey of Family Growth Cycle III, this paper estimates the probability that children aged 0–13 in 1982 are living in two-parent households, controlling for their mothers' marital statuses at their births. We find that marital status at birth is an important predictor of household structure at later ages for both white and black populations; however, the childhood environment is actually quite elastic as women marry, divorce, remarry, and redivorce.     

GM Foods and the Misperception of Risk Perception

Public opposition to genetically modified (GM) food and crops is widely interpreted as the result of the public's misperception of the risks. With scientific assessment pointing to no unique risks from GM crops and foods, a strategy of accurate risk communication from trusted sources has been advocated. This is based on the assumption that the benefits of GM crops and foods are self-evident. Informed by the interpretation of some qualitative interviews with lay people, we use data from the Eurobarometer survey on biotechnology to explore the hypothesis that it is not so much the perception of risks as the absence of benefits that is the basis of the widespread rejection of GM foods and crops by the European public. Some respondents perceive both risks and benefits, and may be trading off these attributes along the lines of a rational choice model. However, for others, one attribute-benefit-appears to dominate their judgments: the lexicographic heuristic. For these respondents, their perception of risk is of limited importance in the formation of attitudes toward GM food and crops. The implication is that the absence of perceived benefits from GM foods and crops calls into question the relevance of risk communication strategies for bringing about change in public opinion.     

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.     

State Immigration Policies: The Role of State Compacts and Interest Groups on Immigration Legislation

US states are active in enacting immigration policies, which vary widely and have substantial impact on the lives of immigrants. Our understanding of what produces these divergent state laws remains limited. Qualitative research demonstrates the importance of a 2010 immigration compact, supported by a powerful religious organization, in shaping immigration policies in Utah, and the Utah Compact was held up as a model for other states. But is the experience of Utah applicable across other states? We test the effects of compacts and interest groups on immigration policy adoption across all 50 states between 2005 and 2013. Our findings suggest that compacts are actually associated with more restrictive immigration policy. Although states with compacts are more likely to pass inclusive immigration laws, these are counterbalanced by higher numbers of exclusive laws. Both religious and non‐religious interests groups are associated with policy, but they do not explain the effects of compacts.