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    Corporate tax strategy and recruitment success

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    This study examines empirically how a company’s corporate tax strategy (CTS) impacts its recruitment success. Applying a factorial survey experiment, we show that applicants (i.) regard companies that evade or aggressively avoid taxation as significantly less desirable employers and (ii.) are significantly less likely to accept a job offer from employers who employ such strategies. Our analysis indicates that the fairness of the corporate tax system, applicants’ tax morale and their personal attitude toward tax avoidance moderate the main effect of a CTS on recruitment success. These findings suggest that a company’s CTS serves as a signal to applicants, who anticipate the potential impact of a company’s CTS on their self-concept when considering that company as a possible employer. Our results are highly relevant to researchers and practitioners who need to assess the non-tax costs that the recruitment process carries as a result of specific CTSs and shed light on how applicants make judgments about potential employers

    Can conflict videos improve people's conflict management? : an experimental study on changes in conflict-related attitudes and behaviors

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    This article analyzes the effectiveness of video intervention in the management of interpersonal conflicts. In a randomized experimental study, we examined conflict-related beliefs, feelings, and behaviors. Longitudinal data were collected from an intervention group (N = 1567) and a control group (N = 636) over 15 weeks with five surveys conducted in Germany. Mixed models with repeated measures (MMRMs) revealed significant effects on conflict-related beliefs and behaviors in the intervention group. The results indicated that productive beliefs about conflict exhibited an earlier increase and a slightly larger effect size compared to productive behaviors. Additionally, negatively experienced feelings tended to decrease in the intervention group, although this change was not statistically significant. In contrast, the control group did not demonstrate any significant changes. These findings suggest that conflict videos are a promising low-threshold tool for enhancing individual conflict management

    Bundesverfassungsgericht und Opposition

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    Integration of Robotics in Care and Its Contextualization within Care Centered Value-Sensitive Design (CCVSD) : a qualitative Analysis

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    Background and Objectives Integrating robots in care requires early attention to ethical and social impacts, especially for vulnerable groups [1]. The CCVSD framework aligns robot development with the values of care recipients, caregivers, and other stakeholders, addressing five core dimensions: practice, context, actors involved, type of robot and manifestation of moral elements [2]. The ReduSys project uses a humanoid robot-avatar to support reduced-contact care, controlled via VR to represent staff in patient rooms. This study uses CCVSD to assess ethical and social perceptions of the robot-avatar during development. Design and Methods This cross-sectional qualitative study used an episodic interview guide focusing on CCVSD’s five core dimensions [2], [3]. A total of 23 interviews were conducted with nurses (n=7), healthcare professionals (n=6), patients (n=9), and family members (n=1). Data were analyzed using Braun and Clarke’s thematic approach [4]. Results The findings reflect the five CCVSD dimensions, structuring user perceptions on robot integration in care. • Practice: The robot could assist with daily routines, and communication. However, tasks needing direct interaction, like positioning or personal care, have clear limits. In vulnerable contexts, like palliative care or among severely cognitively impaired patients, respondents largely oppose its use. • Context: The robot could supported in settings like neurological rehabilitation, outpatient care, and long-term care. • Actors Involved: The robot’s main benefit for caregivers is its protective role in isolation situations. As a support tool, it reduces workload, saves time, and enhances care quality without compromising safety. Respondents noted that interpersonal relationships are irreplaceable and may be affected by the robot. • Type of Robot: Respondents preferred a humanoid design to enhance trust: “Acceptance may be greater […] if the counterpart doesn’t look too much like a robot” (IP6, Pos. 12). Caregivers prefer semi-autonomy over full remote control as it is less time-intensive. • Manifestation of Moral Elements: A core issue is fear and rejection of robots: “There are patients […] who […] have some form of respect or fear about it” (IP5, Pos. 52). The risk of increased social isolation was highlighted, as robot use may reduce human contact and worsen patients’ loneliness. Conclusions Findings highlight key considerations for humanoid robotics in healthcare, underscoring the need to foster autonomy, acceptance, and address ethical and emotional factors. References: [1] Deutscher Ethikrat, (2020), Robotik für gute Pflege: Stellungnahme, https://www.ethikrat.org/publikationen/stellungnahmen/robotik- fuer-gute-pflege/, 2024-11-01 [2] van Wynsberghe, A., (2013), Designing Robots for Care: Care Centered Value-Sensitive Design., Sci Eng Ethics, 407-433, 19(2), https://doi.org/10.1007/s11948-011-9343-6 [3] Flick, U., (2006), Interviews in der qualitativen Evaluationsforschung. In: U. Flick (ed.), Qualitative Evaluationsforschung: Konzepte - Methoden – Umsetzung, Rowohlt, Reinbek, 214-232, 55674 [4] Braun, V., Clarke, V., (2022), Thematic Analysis: A practical guide, Sage, Londo

    Stock market reactions to a sovereign wealth fund's broad-based public sustainability engagement : European evidence

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    This study examines investor reactions to a broad-based public engagement by the world's largest sovereign wealth fund (SWF). We use the SWF's announcement to vote against firms with insufficient sustainability performance in an event study comprising 1,169 portfolio firms headquartered in Europe. The results show an average negative reaction of USD 39.99 million to the announcement. The negative effect is concentrated in portfolio firms with low sustainability performance measured by Refinitiv's environmental, social, and governance (ESG) score. Focusing on the SWF's voting share, we find that firms with low sustainability performance and a high voting share experience the most negative market reaction. Notably, the moderating effect of ESG score uncertainty becomes apparent, as firms with both low sustainability performance and low ESG score uncertainty experience more pronounced negative stock market reactions. In contrast, firms with low performance and high uncertainty show no statistically significant effect. Several robustness tests—including a regression discontinuity in time design—confirm our results. Overall, our findings reveal that broad-based public sustainability engagement can exert pressure on European portfolio firms, suggesting that this form of indirect engagement complements direct engagement strategies in their objective to enhance firms’ sustainability performance. Our findings have valuable implications for researchers, practitioners, and policymakers interested in understanding the evolving landscape of investor-firm interactions

    Was sollten Trauerbegleitende über psychische Störungen wissen? : Ergebnisse einer Delphi-Befragung von Expert:innen

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    Hintergrund Gestufte Versorgungsmodelle können die Unterstützung Trauernder verbessern. Dafür ist eine bedarfsgerechte Zuweisung essenziell. Trauerbegleitung kommt die Aufgabe zu, Trauernde weiterzuleiten, die aufgrund einer psychischen Störung mit Krankheitswert therapeutische Unterstützung benötigen. Unklar ist, welches Wissen über psychische Störungen und Kompetenzen Trauerbegleitende für diese Aufgabe benötigen. Methode Es wurde eine Online-Delphi-Befragung von 17 Expert:innen der Trauerbegleitung in drei Runden durchgeführt. Die erste Runde ermittelte qualitativ Bereiche von Wissen über psychische Störungen und Kompetenzen, die in zwei konsekutiven Runden quantitativ bezüglich ihrer Wichtigkeit, der Befürwortung ihrer Aufnahme in die Fort- und Weiterbildung sowie ihrer derzeitigen Berücksichtigung in der Fort- und Weiterbildung beurteilt wurden. Die Auswertung erfolgte deskriptiv. Ein Konsens galt als erreicht, wenn mindestens die Hälfte der Expert:innen einen Aspekt als mindestens eher wichtig einschätzte und mindestens 80 % der Expert:innen eine Aufnahme in die Fort- und Weiterbildung befürworteten. Zudem wurden aus den Freitext-Kommentaren der Expert:innen Empfehlungen ermittelt und konsentiert. Ergebnisse Qualitativ wurden 39 Inhaltsbereiche ermittelt, von denen 26 für die Aufnahme in die Fort- und Weiterbildung konsentiert wurden. Sechs davon entfielen auf die Kategorie „Wissen über Trauer“ und fünf auf „Wissen über psychische Störungen“, weitere 15 auf fachliche, persönlichkeitsnahe und Beziehungs- und Kommunikationskompetenzen. Einschätzungen, ob eine ausreichende Berücksichtigung in der Fort- und Weiterbildung stattfindet, variierten stark zwischen den Bereichen. Diskussion Die Expert:innen erreichten einen Konsens bezüglich der zu vermittelnden Bereiche von Wissen über psychische Störungen und spezifischen Kompetenzen. Gleichzeitig scheint es im Hinblick auf die Vermittlung von Wissen zur Erkennung eines therapeutischen Unterstützungsbedarfs eine hohe Heterogenität zwischen verschiedenen Angeboten der Fort- und Weiterbildung zu geben. Schlussfolgerung Die vorliegenden Empfehlungen können genutzt werden, um Inhalte der Fort- und Weiterbildung in Trauerbegleitung im Hinblick auf die Erkennung therapeutischer Unterstützungsbedarfe zu optimieren

    Frauen in Amt und Würden!

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    Der Artikel zeichnet die vielfältigen Aufgaben, Funktionen und Ämter nach, die Frauen in frühchristlichen Gemeinden ausübten. Grundlage der Darstellung sind neben den Evangelien und der Apostelgeschichte vor allem die Briefe des Paulus. Das gleichwertige und gleichwürdige Miteinander von Frauen und Männern in den frühen Gemeinden war kein Zufall, sondern hatte theologische Gründe. Spätere Schriften des Neuen Testaments, bes. die deuteropaulinischen Briefe, zeigen allerdings auch, dass die Führungspositionen von Frauen Widerstand hervorriefen, und dass Frauen schon bald wieder in traditionelle Rollen zurückgedrängt wurden. Dennoch gilt es gegen den Traditionsverlust der Kirchengeschichte die erstaunlichen Möglichkeiten der Anfangszeit in Erinnerung zu halten und sie für die heutige Ausgestaltung von Ämtern fruchtbar zu machen

    On the asymptotic normality of persistent Betti numbers

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    Persistent Betti numbers are a major tool in persistent homology, a subfield of topological data analysis. Many tools in persistent homology rely on the properties of persistent Betti numbers considered as a two-dimensional stochastic process . So far, pointwise limit theorems have been established in various settings. In particular, the pointwise asymptotic normality of (persistent) Betti numbers has been established for stationary Poisson processes and binomial processes with constant intensity function in the so-called critical (or thermodynamic) regime; see Yogeshwaran et al. (Prob. Theory Relat. Fields 167, 2017) and Hiraoka et al. (Ann. Appl. Prob. 28, 2018). In this contribution, we derive a strong stabilization property (in the spirit of Penrose and Yukich, Ann. Appl. Prob. 11, 2001) of persistent Betti numbers, and we generalize the existing results on their asymptotic normality to the multivariate case and to a broader class of underlying Poisson and binomial processes. Most importantly, we show that multivariate asymptotic normality holds for all pairs (r, s), , and that it is not affected by percolation effects in the underlying random geometric graph

    Challenges and facilitators in treating unaccompanied young refugees with posttraumatic stress disorder in a dissemination trial : a qualitative study with psychotherapists

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    Background Unaccompanied young refugees (UYRs) report high rates of post-traumatic stress, depression and anxiety, and low mental health service utilization. Studies have examined the experiences of psychotherapists and refugees in psychotherapy, focusing on barriers. Our stepped-care approach aims to reduce barriers through comprehensive support, such as training and case consultation for psychotherapists and interpreters, and treatment recommendations for UYRs. Methods A qualitative design with semi-structured interviews was employed, with 20 psychotherapists, of whom 13 were females. All psychotherapists participated in the ‘BETTER CARE’ project, which included trauma-focused cognitive-behavioral therapy training and case consultations. We analyzed psychotherapists’ initial worries, challenges, and facilitators in treating UYRs with posttraumatic stress disorder, and compared the responses of completers’ and non-completers’ psychotherapists, following a mix of deductive and inductive coding. Results Psychotherapists expressed worries similar to those documented in the literature on barriers (such as organizational challenges, emotional stress, and uncertainty about working with interpreters) prior to participating in the project. Major facilitators were the components offered by the project, such as online training, workshop and case consultations. In addition, support from the facility and caregivers and the provision of skilled interpreters who translated accurately and transparently, as well as patients’ treatment readiness and language proficiency, were seen as facilitators or, when lacking, as challenges. Completers’ psychotherapists were more likely to emphasize the positive aspects of the project, a positive therapeutic alliance and patients’ trusting relationship with the interpreters as facilitators. In contrast, non-completers’ psychotherapists were more likely to encounter structural difficulties, such as the lack of primary caregivers, greater distances, and grief symptoms among patients. Conclusions Our findings indicate that enhancing the knowledge of psychotherapists, caregivers, and interpreters through specialized training is important for effective trauma treatment with UYRs. This training should result in increased patient readiness, caregiver support, and fostering a cooperative treatment environment, while also building a trusting relationship between patient, psychotherapist, and interpreter. As initial worries were largely unconfirmed, and completers’ psychotherapists benefited more from the projects’ offers, we recommend similar approaches

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