Empirical evidence on the difference between the effective and the statutory tax rates for listed groups in Germany

The difference between the statutory and effective tax rate for listed groups is a complex variable influenced by a variety of factors. This paper aims to analyze whether this difference exists for listed groups in the German market and tests which factors have an impact on it. Thus the sample consists of 130 corporations listed in the three major German stock indices. The findings suggest that the companies that pay less than the statutory rate clearly outweigh the ones that pay more, and that the income earned from associated companies has a significant impact on this difference.

Psychological safety, authentic leadership and social networks : A psycho-structural approach to the study of groups

Tese de Doutoramento em Psicologia na área de especialização de Psicologia das Organizações apresentada ao ISPA - Instituto Universitário

Rating corporate groups a modelling experience

This paper aims to provide a model that allows BPI to measure the credit risk, through its rating scale, of the subsidiaries included in the corporate groups who are their clients. This model should be simple enough to be applied in practice, accurate, and must give consistent results in comparison to what have been the ratings given by the bank. The model proposed includes operational, strategic, and financial factors and ends up giving one of three results: no support, partial support, or full support from the holding to the subsidiary, and each of them translates in adjustments in each subsidiary’s credit rating. As it would be expectable, most of the subsidiaries should have the same credit rating of its parent company.

Pratiques comptables des hôpitaux et faisabilité d'un calcul de coûts basés sur les Diagnosis Related Groups

Travaux effectués dans le cadre de l'étude "Case Mix" menée par l'Institut universitaire de médecine sociale et préventive de Lausanne et le Service de la santé publique et de la planification sanitaire du canton de Vaud, en collaboration avec les cantons de Berne, Fribourg, Genève, Jura, Neuchâtel, Soleure, Tessin et Valais

Psychometrics of the Dyadic Coping Inventory in three language groups

This article introduces the Dyadic Coping Inventory (DCI; Bodenmann, 2008) and aims (1) to investigate the reliability and aspects of the validity of the Italian and French versions of the DCI, and (2) to replicate its factor structure and reliabilities using a new Swiss German sample. Based on 216 German-, 378 Italian-, and 198 French-speaking participants, the factor structure of the original German inventory was able to be replicated by using principal components analysis in all three groups after excluding two items in the Italian and French versions. The latter were shown to be as reliable as the German version with the exception of the low reliabilities of negative dyadic coping in the French group. Confirmatory factor analyses provided additional support for delegated dyadic coping and evaluation of dyadic coping. Intercorrelations among scales were similar across all three languages groups with a few exceptions. Previous findings could be replicated in all three groups, showing that aspects of dyadic coping were more strongly related to marital quality than to dyadic communication. The use of the dyadic coping scales in the actor-partner interdependence model, the common fate model, and the mutual influence model is discussed.

Impact of relative size and language on the attitudes between nations and linguistic groups : The case of Switzerland

This study explores the impact of relative size on the intra- and intergroup attitudes of groups who either share a language or have a different language. For that purpose, we examined international attitudes, comparing a small nation, Switzerland, and two larger nations, Germany and France. We found support for the assumption that large neighbouring nations pose a threat to the smaller nation's identity, especially when they are linguistically similar. Consequently, in line with Tajfel's Social Identity Theory (1978), the smaller nation's inhabitants evaluate those of the larger nation less positively, liking them less and perceiving them to be more arrogant than vice versa. By investigating the special case of the French-speaking and the German-speaking Swiss as linguistic groups within their own nation we were able to demonstrate that these groups seek support with the larger-linguistically-similar nation to defend themselves against the more direct in-country threat to their identity. They acknowledge the similarity with the larger nation, yet keep defending their social identity by expressing a dislike for this perceived similarity.

Collective learning within nursing clinical groups /

This qualitative study examined collective learning within nursing clinical groups. Specifically, it explored the influence of the individual on the group and the impact of the group on the individual. The study was organized using the concepts from Debbie Kilgore's theory of collective learning (1999). The sample consisted of 1 8 second-year university nursing students and 3 clinical instructors. Data were collected via individual interviews with each participant and researcher's observations during a group conference. The interviews were tape-recorded, transcribed, and analyzed using key concepts from Kilgore's framework. Several interesting findings emerged. Overall, it appeared that individual components and group components contributed to the quality and quantity of collective learning that occurred in the groups. Individually, each person's past group experiences, personality, culture, and gender influenced how that individual acted in the group, their roles, and how much influence they had over group decisions. Moreover, the situation which seemed to cause the greatest sense of helplessness and loss of control was when one of their group members was breaking a norm. They were unable to deal with such situations constructively. Also, the amount of sense of worthiness (respect) and sense of agency (control) the member felt within the group had an impact on the person's role in group decisions. Finally, it seemed that students felt more connected with their peers within the clinical setting when they were close with them on a personal and social level. With respect to the group elements, it seemed that the instructors' values and way of being were instrumental in shaping the group's identity. In group 2, there were clear examples of group consciousness and the students' need to go along with the majority viewpoint, even when it was contrary to their own beliefs. Finally, the common goal of passing clinical and dealing with the fears of being in the clinical setting brought solidarity among the group members, and there seemed to be a high level of positive interdependence among them. From the discussion and analysis of the findings, recommendations were given on how to improve the learning within clinical groups.

Exploring the experiences of male spousal caregivers for their wives with alzheimer disease in their homes : the lived experience and the men's perception of support groups /

This research is qualitative in nature and has explored, by means of interviews, the '^^ experiences of 10 men in their roles in caring for their spouses with Alzheimer Disease (see glossary) in their homes. Additional data were collected by attending 3 formal support group meetings and one informal meeting of a group of men who brought their wives to a support group meeting for their wives with AD. The data retrieved supported the assumption that education about the disease, utilization of formal community support services, and attendance at caregiver support groups or programs can assist healthy male caregivers in caring for their wives with AD in their homes.

Self-presentational motives in eating disorders : a known groups difference approach

Self-presentation reflects the processes by which individuals attempt to monitor and control the impressions others form of them (Schlenker & Leary, 1982). Concerns over impressions conveyed have been linked to numerous health behaviors (Crawford & Eklund, 1994; Martin, Leary, & O'Brien, 2001). The present study investigated the role of cognitive manifestations of dispositional and situational self presentational motivation (SPM) in 131 females with known groups differences on a measure of eating disorders. Participants were classified as in-treatment (IN = 39); at risk (AT = 46); and not at risk (NOT = 46) for eating disordered behaviour. Each participant completed The Brief Fear of Negative Evaluation Scale (FNE; Leary, 1983), the Public Self-Consciousness Scale (PSC; Fenigstein, Sheier, & Buss, 1975), and the Social Physique Anxiety Scale (SPA; Hart, Leary, & Rejeski, 1989), as measures of dispositional SPM. Situational SPM was assessed through Self-Presentational Efficacy (SPE; Gammage, Hall, & Martin, 2004), and the Exercise Motivation Inventory-2 (Markland & Ingeldew, 1997). Significant differences emerged on the measure of eating disorder behaviour between AT and NOT. To determine if group differences existed on measures of trait SPM an ANOVA was conducted. Results indicated that the NOT group experienced less FNE, PSC and SPA than the IN and AT groups, and the AT group experienced less FNE and PSC than the IN group. Pearson bivariate correlations were conducted on measures of trait SPM and EMI-2 subscales theoretically linked to SPM. It was found that FNE, PSC and SPA were all positively correlated with weight management for the NOT group. To determine if group differences existed on selfpresentational exercise motives independent samples I-tests were conducted. Results revealed that the AT group was more motivated to exercise for weight management, and appearance, and social recognition than the NOT group. To determine if group differences existed on the state measure of self-presentational efficacy a series of ANOVA's were conducted. Results revealed that the NOT group experienced significantly greater self-presentational efficacy expectancy and self-presentational outcome value than the AT group. Finally, a discriminant function analysis was conducted to determine if trait SPM would predict group membership. Results revealed that 63.4% of participants were correctly classified, with SPA, PSC, and FNE differentiating the NOT group from the AT and IN groups and FNE and PSC differentiating the AT group from the IN group. Thus self-presentation motivation appears to have an influence on females who have an eating disorder and those at risk for an eating disorder. Potential applications of the influence of self-presentational motives on eating disorders and future research directions are discussed.

The Influence of the Media on Shaping Perceptions of Leadership in Sport: A Within and Between Groups Design

An experimental design that included both between-group and within-group designs was used to assess media influence on perceptions of sport leadership. Participants were recruited and randomly assigned to three groups, where each group completed two separate survey sessions regarding leader personality traits and behaviours. During the second survey session, experimental Groups 1 and 2 watched a video on a separate, respective sport leader prior to filling out the survey. There were a total of 104 participants (N = 104) for the first session, and 99 (N = 99) participants completed the second session. One-way ANOVA, factorial repeated measures ANOVA, and ANCOVA were used for data analysis. Results indicate a significant change in Group 2’s results after watching the video clip, thus rejecting the null hypotheses. Results and implications are discussed, highlighting their relationships to sport and media related theories and sport management practice.

Influence of functional groups of activated carbon in the anchoring of iron particles by forced hydrolysis and its use to remove hexavalent chromiun from aqueous solutions.

Tesis (Master of Science with orientation in Sustainable Processes) UANL, 2014.

Reference Groups and Individual Deprivation

We provide an axiomatization of Yitzhaki’s index of individual deprivation. Our result differs from an earlier characterization due to Ebert and Moyes in the way the reference group of an individual is represented in the model. Ebert and Moyes require the index to be defined for all logically possible reference groups, whereas we employ the standard definition of the reference group as the set of all agents in a society. As a consequence of this modification, some of the axioms used by Ebert and Moyes can no longer be applied and we provide alternative formulations.

Blood, fire and fertility : human remains and ritual practices at the temple pyramid groups of Cantona, Puebla, Mexico

La ville préhispanique de Cantona, située dans la vallée d’Oriental dans l’état de Puebla au Mexique, atteignit sa première apogée culturelle entre 150 av. J.C. et 600/650 A.D. Durant cette période, des complexes cérémoniaux comprenant des groupes de pyramides-temples et des terrains de jeu de balle furent construits. Ces installations servirent au déroulement de nombreux rites au cours desquels les victimes de sacrifices étaient décapitées, démembrées, décharnées, écorchées, bouillies, brûlées et, dans certains cas, consommées. D’autres traitements du corps humain comportent l’inhumation d’individus en position assise et repliés sur eux-mêmes. Pour mieux comprendre le traitement mortuaire rituel des corps humains à Cantona, les découvertes faites sur place sont comparées aux données datant de la même époque obtenues dans trois régions voisines : la vallée de Mexico, Puebla-Tlaxcala et le golfe du Mexique. A partir de ces renseignements, on peut en déduire que la majorité des découvertes faites à Cantona sont les restes des dépouilles et offrandes provenant de rites destinés à la communication avec les dieux et à l’obtention de la fertilité, tandis que les dépouilles des individus en position assise appartiennent à des prêtres ou à des personnages religieux.

Families of orthogonal functions defined by the Weyl groups of compact Lie groups

Plusieurs familles de fonctions spéciales de plusieurs variables, appelées fonctions d'orbites, sont définies dans le contexte des groupes de Weyl de groupes de Lie simples compacts/d'algèbres de Lie simples. Ces fonctions sont étudiées depuis près d'un siècle en raison de leur lien avec les caractères des représentations irréductibles des algèbres de Lie simples, mais également de par leurs symétries et orthogonalités. Nous sommes principalement intéressés par la description des relations d'orthogonalité discrète et des transformations discrètes correspondantes, transformations qui permettent l'utilisation des fonctions d'orbites dans le traitement de données multidimensionnelles. Cette description est donnée pour les groupes de Weyl dont les racines ont deux longueurs différentes, en particulier pour les groupes de rang $2$ dans le cas des fonctions d'orbites du type $E$ et pour les groupes de rang $3$ dans le cas de toutes les autres fonctions d'orbites.

Special functions of Weyl groups and their continuous and discrete orthogonality

Cette thèse s'intéresse à l'étude des propriétés et applications de quatre familles des fonctions spéciales associées aux groupes de Weyl et dénotées $C$, $S$, $S^s$ et $S^l$. Ces fonctions peuvent être vues comme des généralisations des polynômes de Tchebyshev. Elles sont en lien avec des polynômes orthogonaux à plusieurs variables associés aux algèbres de Lie simples, par exemple les polynômes de Jacobi et de Macdonald. Elles ont plusieurs propriétés remarquables, dont l'orthogonalité continue et discrète. En particulier, il est prouvé dans la présente thèse que les fonctions $S^s$ et $S^l$ caractérisées par certains paramètres sont mutuellement orthogonales par rapport à une mesure discrète. Leur orthogonalité discrète permet de déduire deux types de transformées discrètes analogues aux transformées de Fourier pour chaque algèbre de Lie simple avec racines des longueurs différentes. Comme les polynômes de Tchebyshev, ces quatre familles des fonctions ont des applications en analyse numérique. On obtient dans cette thèse quelques formules de <>, pour des fonctions de plusieurs variables, en liaison avec les fonctions $C$, $S^s$ et $S^l$. On fournit également une description complète des transformées en cosinus discrètes de types V--VIII à $n$ dimensions en employant les fonctions spéciales associées aux algèbres de Lie simples $B_n$ et $C_n$, appelées cosinus antisymétriques et symétriques. Enfin, on étudie quatre familles de polynômes orthogonaux à plusieurs variables, analogues aux polynômes de Tchebyshev, introduits en utilisant les cosinus (anti)symétriques.