Nach der Promotion - Wie (un-)attraktiv ist eine wissenschaftliche Karriere?

Nach der Promotion stellt sich für viele die Frage, ob sie weiterhin in der Wissenschaft bleiben und auf das große Ziel „Professur“ hinarbeiten oder ob sie die Scientific Community verlassen. In einer aktuellen Studie der Universität Heidelberg wurden promovierte Frauen und Männer innerhalb und außerhalb der Wissenschaft nach ihrer Zufriedenheit mit ihrer beruflichen Situation befragt

Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?

Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlun-gen schaffen und so Steuervermeidungsstrategien aufdecken. Die folgende Analyse zeigt die Ent- stehungsgeschichte des CbCR und stellt die Möglichkeiten eines allgemein verpflichtenden CbCR für multinationale Unternehmen seinen Grenzen und Risiken gegenüber. Unsere Analyse zeigt, dass das CbCR die Informationsansprüche der Adressaten nicht in der Weise befriedigen kann, wie seine Befürworter es propagieren. Auch CbCR als ein weiterer Rechenversuch ändert nichts daran, dass Gewinne von multinationalen Unternehmen nicht lokal zuordbar sind. Ein auf wenige, nachprüfbar zu ermittelnde Kernelemente reduziertes CbCR würde – ob freiwillig, als industrielle Selbstver-pflichtung oder als gesetzliche Pflicht – für die Informationsadressaten den gleichen Nutzen bringen wie das bislang vorgeschlagene detaillierte CbCR. Ein solches Basis-CbCR würde beispielsweise die Umsatzerlöse, die Arbeitnehmerzahl und/oder die Lohnsumme, das Sachanlagevermögen und/oder die Abschreibungen darauf sowie die gezahlten Ertragsteuern und/oder den Steueraufwand je Land ausweisen, nicht aber das Einkommen vor Steuern

The development and validation of a scale measuring teacher autonomous behaviour

In the current study a multi-dimensional scale that measures teacher autonomous behaviour is presented. The scale is applicable across the following educational sectors: primary education, secondary education and vocational education. Based on an elaborate literature study, four theoretically relevant dimensions of teacher autonomous behaviour were derived. Psychometric characteristics of the instrument (note that the terms ‘scale’ and ‘instrument’ are used interchangeably in this article) were tested among a sample of Dutch teachers working in primary, secondary and vocational education (N = 1111). The validity of our instrument was tested in several ways. First, by performing confirmatory factor analysis, we tested the factorial structure, which confirmed the hypothesised four dimensions: (1) primary work processes in the class; (2) curriculum implementation; (3) participation in decision making at school; (4) professional development. Thereafter, we calculated the scale’s reliability, which appeared to be excellent. In addition, we tested for measurement invariance by cross-validating the study in the educational sectors mentioned above. Also, the convergent, divergent and predictive validity was investigated. Teacher autonomy appeared to predict workplace learning, more specifically experimenting, reflecting and school development. Finally, we investigated whether transformational leadership can facilitate teacher autonomy, which appeared to be the case. The results empirically confirm the four dimensions of teacher autonomous behaviour, which we derived from theory, and offer solid proof of the psychometric properties of our instrument. The instrument can be used by school leaders and policy makers to monitor autonomous behaviour. More generally, the development and use of this instrument helps us understand teacher autonomous behaviour and teacher professionalism

Can verbal suggestions strengthen the effects of a relaxation intervention?

Short stress management interventions such as relaxation therapy have demonstrated preliminary effectiveness in reducing stress-related problems. A promising tool to strengthen the effectiveness of relaxation-based interventions is the use of verbal suggestions, as previous research provided evidence that verbal suggestions can induce positive outcome expectancies, facilitate adaptive responses to stress and improve health outcomes. The present experimental proof-of-concept study aimed to investigate the effects of a brief relaxation intervention and specifically the role of verbal suggestions on stress-related outcomes assessed by self-report questionnaires and psychophysiological data. 120 participants (mean age = 22.1 years) were randomized to one of four intervention conditions: a brief relaxation intervention plus verbal suggestions condition, a brief relaxation intervention only condition, a verbal suggestions only condition, and a control condition. Afterwards, participants were subjected to a psychosocial stress challenge to assess reactivity to a stressful event. Immediately after both relaxation interventions (with and without verbal suggestions), lower self-reported state anxiety was found compared to the control condition, but no differences were observed in response to the stressor. The verbal suggestions only condition did not impact state anxiety. No significant effects were found for verbal suggestion interventions on cortisol, alpha amylase, heart rate and skin conductance. This is the first study investigating the role of verbal suggestions in the effectiveness of a brief relaxation intervention. Although this experimental proof-of-concept study provides support for the effectiveness of a brief relaxation intervention in lowering state anxiety directly after the intervention, the effects did not impact the response to a subsequent stressor and we did not observe any evidence for the add-on effectiveness of verbal suggestions. The effectiveness of brief relaxation interventions on stress responses should be investigated further in future research by incorporating interventions that are tailored to the specific stress challenge and various types of verbal suggestions

eine Befragungsstudie zum Brexit

Der vorliegende Beitrag analysiert das Steuerplanungsverhalten deutscher Unternehmen und Steuerberater unter Unsicherheit. Untersucht werden die Reaktionen auf befürchtete steuerrechtliche Änderungen durch den Brexit. Hinsichtlich möglicher Steuerplanungsmaßnahmen wird dabei die Nutzung kurzfristiger Steuergestaltungspotentiale von der Durchführung langfristiger Geschäftsanpassungen abgegrenzt. Nach einer Onlineumfrage, an der 79 Unternehmen und 95 Steuerberater teilgenommen haben, unterscheidet sich das unternehmerische Steuerplanungsverhalten deutlich von den Empfehlungen der Steuerberaterpraxis: Steuerberater raten häufiger zur Umsetzung von Steuerplanungsmaßnahmen, als Unternehmen diese nutzen. Bei den befragten Unternehmen zeigt sich ein deutlicher Trade-off zwischen der empfundenen Rechtsunsicherheit und den Kosten der Maßnahme zur Vermeidung von Steuerrisiken. Vergleichsweise günstige Steuergestaltungsmaßnahmen werden bei hoher Rechtsunsicherheit frühzeitig umgesetzt. Langfristige Geschäftsanpassungen hingegen werden im Sinne einer „Wait & See“-Strategie zunächst nur geplant

Can contagious itch be affected by positive and negative suggestions?

Contagious itch can be evoked by observing people scratching. Verbal suggestions about to-be-received itch can influence itch intensity, as shown by placebo research, but it is unknown whether this extends to contagious itch. The current study aimed to replicate prior findings that listening to scratching and rubbing sounds elicits contagious itch, and to investigate whether suggestions can modulate this process. Healthy participants (n= 140) received positive or negative suggestions about itch in response to the sounds (aimed to decrease or increase expected itch, respectively), or no specific suggestions as a control. Participants listened to a number of audio fragments with scratching and rubbing sounds. The amount of expected itch as well as itch sensation after each audio fragment were measured by self-report. Suggestions had no effect on the expected itch. Both rubbing and scratching sounds significantly elicited itch in all groups. Scratching sounds induced more itch than rubbing sounds exclusively in the control group. These findings indicate that short suggestions might be not effective enough to modify the expectations of people regarding contagious itch. Furthermore, suggestions modulate contagious itch to some degree, but not in the hypothesized direction. Potential similarities and differences in the neurobiological mechanisms of contagious itch and nocebo effects are discussed

Does Adherence Moderate the Effect of Physical or Mental Training on Episodic Memory in Older Women?

Objective: The aim was to investigate the overall amount of time spent on physical or mental activity training units (i.e., adherence) as a predictor of episodic memory performance in older healthy women. Methods: Women (N = 171, aged 70 -93 years) took part in a 6-month randomized controlled trial (physical activity or computer training, 3 times weekly). Pre-and post-intervention episodic memory and adherence were assessed. Adherence covers the objectively measured frequency of training participation including travel time to and from course sites. Results: Within the physical exercise group, adherence (β = .19, p = .03) had positive effects on cognitive performance. In the computer group, an interaction between adherence and pre-intervention episodic memory (β = −.17, p = .056) indicated improvement for low-ability women. Conclusions: Adhering to a stimulating mental or physical activity intervention is a prerequisite for healthy older women to maintain or slightly improve their episodic memory performance. Travel activity should be taken into account to cover an overall stimulation. Adherence to mental activity training indicates a moderating effect of mental activity training on episodic memory. Predominantly low-ability women improve their episodic memory performance. In contrast, adherence to physical activity training is positively associated with cognitive performance, regardless of pre-intervention episodic memory performance