Hidden Resources and Barriers in Career Learning Assessment With Adolescents Vulnerable to Discrimination

The authors maintain that the social learning theory of career development and counseling has not been applied to diverse populations. To address this gap in the literature, the authors conducted a qualitative analysis of interviews with 21 middle school students in a low‐income, culturally diverse, inner‐city public school. Four themes emerged, reflecting the influence of discrimination on participants' career learning: contextual barriers and resources for learning, and psychological barriers and resources for learning. The authors provide a conceptual framework for assessing resources and barriers and a rationale for why these aspects often remain hidden or unexamined in career assessment with clients who are vulnerable to discrimination.     

Gender differences in social workers’ assessments and help-giving strategies towards single parents

The study investigates Swedish male and female social workers’ assessments and help-giving strategies towards single parents applying for income support. The study was carried out with the help of a vignette distributed as a mail questionnaire. Results show that social workers tend to conform to assessments and help-giving strategies that are consistent with expectations linked to their own gender role.     

Book reviews

Statistical Papers -     

International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

数字化和人工智能对刑事责任的扩散

数字化和人工智能在很大程度上作用于刑法中的罪责并改变了个人责任的基本概念。对于人类与机器人和人工智能系统之间的合作,要在个案中详细地审查：机器如何参与决定的作出,人类的行为空间如何发挥作用,以及个人的罪责是否被阻却或至少被极大地减轻。完全或在部分范围内让机器作出决定,会对罪责概念以及进一步对刑事责任产生许多问题,包括过失犯的预见可能性、客观归责、不当行为的可证明性等。在刑法上进行新的调整可能是有必要的,这涉及罪责、可归责性、可证明性和量刑,同时必须寻找刑法以外的其他解决方案,以持续防止数字化和人工智能系统对刑事责任的扩散。     

Economics of Radiation Protection: Equity Considerations

In order to implement cost-benefit analysis of protective actions to reduce radiological exposures, one needs to attribute a monetary value to the avoided exposure. Recently, the International Commission on Radiological Protection has stressed the need to take into consideration not only the collective exposure to ionising radiation but also its dispersion in the population. In this paper, by using some well known and some recent results in the economics of uncertainty, we discuss how to integrate these recommendations in the valuation of the benefit of protection.     

Does job complexity mitigate the negative effect of emotion-rule dissonance on employee burnout?

In interactions with clients or patients, human service workers are at risk of experiencing discrepancies between felt and organizationally mandated emotions (i.e. emotion-rule dissonance). Given the documented detrimental effects of such discrepancies on employee strain, the present study investigated whether job complexity mitigates the relation between emotion-rule dissonance and employee burnout using data from a two-wave panel study of eldercare workers (N?=?583, 16-month time lag). Structural equation modelling revealed that emotion-rule dissonance at Time 1 preceded emotional exhaustion and depersonalization at Time 2. Beyond that, employees whose work offered job complexity were found to suffer less from emotional exhaustion and depersonalization when encountering discrepancies between felt and stipulated emotions compared to employees who conducted noncomplex work. Thus, designing complex tasks appears to be a crucial starting point for alleviating employee burnout in jobs that provoke emotion-rule dissonance.