Eating pathology in midlife women: similar or different to younger counterparts?

Objective This study examined potential similarities and differences between women with eating disorders (EDs) in midlife and their younger counterparts. Method Seven hundred and three women assessed by a specialist eating disorder service were divided into three groups based on age (18–25, 25–40, and 40+) and compared on a number of clinical and demographic measures. Distribution of ED diagnoses was also examined between groups. Results Midlife women were less likely to receive a diagnosis of anorexia nervosa and more likely to receive a diagnosis of binge‐eating disorder than their younger counterparts. Duration of illness was longer and age of ED onset later in the midlife group but no differences were seen on measures of global ED pathology, psychosocial impairment, or psychological distress. Discussion This study adds to the developing literature concerning EDs in midlife women, although further work is needed to support the findings presented here and to examine profiles of males presenting to treatment centers

A meta-analytic review of stand-alone interventions to improve body image

Objective Numerous stand-alone interventions to improve body image have been developed. The present review used meta-analysis to estimate the effectiveness of such interventions, and to identify the specific change techniques that lead to improvement in body image. Methods The inclusion criteria were that (a) the intervention was stand-alone (i.e., solely focused on improving body image), (b) a control group was used, (c) participants were randomly assigned to conditions, and (d) at least one pretest and one posttest measure of body image was taken. Effect sizes were meta-analysed and moderator analyses were conducted. A taxonomy of 48 change techniques used in interventions targeted at body image was developed; all interventions were coded using this taxonomy. Results The literature search identified 62 tests of interventions (N = 3,846). Interventions produced a small-to-medium improvement in body image (d+ = 0.38), a small-to-medium reduction in beauty ideal internalisation (d+ = -0.37), and a large reduction in social comparison tendencies (d+ = -0.72). However, the effect size for body image was inflated by bias both within and across studies, and was reliable but of small magnitude once corrections for bias were applied. Effect sizes for the other outcomes were no longer reliable once corrections for bias were applied. Several features of the sample, intervention, and methodology moderated intervention effects. Twelve change techniques were associated with improvements in body image, and three techniques were contra-indicated. Conclusions The findings show that interventions engender only small improvements in body image, and underline the need for large-scale, high-quality trials in this area. The review identifies effective techniques that could be deployed in future interventions

A systematic review of interventions on body image and disordered eating outcomes among women in midlife

Objective: Body dissatisfaction and disordered eating are widely recognised as issues that warrant attention among women in midlife, particularly the development and delivery of effective interventions. This paper systematically reviews existing research on interventions among midlife women on body image and disordered eating outcomes, in order to inform intervention delivery and provide strategic directions for future research.Method: Fourteen electronic databases were searched for articles published between 1992-2015 that evaluated interventions with non-clinical samples of women (M age 35-55 years) in controlled trials with at least one body image measure. Data were extracted and evaluated, and the methodological quality of studies was assessed using the Cochrane Collaboration tool for assessing risk of bias.Results: From 7,475 records identified, 9 articles evaluating 11 interventions met the inclusion criteria. Seven interventions significantly improved body image at post-test (ds = 0.19-2.22), with significant improvements on disordered eating achieved by two of these interventions (ds = 0.90-1.72). Sustained improvements were achieved by three interventions that employed a multi-session, therapeutically based, group intervention format; two with sustained body image and disordered eating improvements, and one with sustained body image improvements only (ds = 0.55-1.21; 2 weeks-6 months). Methodological quality varied between studies. Discussion: To date, three interventions have demonstrated sustained improvements and are indicated for practitioners aiming to improve body image and disordered eating among women in midlife. Replication and more rigorous randomised controlled trials are required to enhance the methodological quality of intervention studies in this field

Teachers' and social pedagogues' emotional regulation strategies at educational work in primary school

Effective emotion regulation strategies are important in everyday life and have important role in professions that are focused on working with people. In primary school teachers and social pedagogues are encountered with situations where they need to recognize and regulate their emotion responds. Pedagogy work is never neutral since emotions are its immanent part and include also emotion regulation. The master thesis discuses emotion regulation of teachers and social pedagogues in their pedagogical work in primary school. Theoretical part first focuses on emotions and questions of rationality and the role of emotions in everyday and professional life, followed by introduction of different emotion theories with common belief that emotion responses can be modulated (we can change, decrease or increase emotion responds) and introduction of Gross and Thompson model of Emotion Regulation. Empirical part is based on qualitative research, which included nine semi-structured interviews with six primary school teachers and three social pedagogues working in primary school. Aim of the research was to find which Emotion Regulation Strategies are used by teachers and social pedagogues, which emotions are regulated, what is the goal of emotion regulation and which strategies do they find the most effective. Research showed that teachers and social pedagogues use different emotion regulation strategies which they developed through experiences or additional trainings. Goals of emotion regulation are effectiveness, well-being, being focused on students, relations, motivation and discipline. Between groups there are some differences in the ways they use different strategies, which can be result of different age groups, of the students they are working with, and different working methods and forms. Anger is the emotion that is regulated most frequently.Teachers and social pedagogues see pedagogical work as emotional work and emotion regulation as its integral part

The impact of business restructuring on transfer prices and related tax and legal regulation in selected countries

Področje transfernih cen postaja čedalje pomembnejše tako z vidika mednarodnih skupin družb, ki na nivoju skupine poskušajo doseči čim nižjo davčno obremenitev, kot tudi z vidika davčnih uprav, ki stremijo k ohranjanju davčnih prihodkov in s tem k preprečevanju zmanjševanja dobičkov v posamezni državi. Bistvo transfernih cen je, da je z njimi mogoče vplivati na prenos dobička med družbami, ki pripadajo isti skupini povezanih družb v različnih državah. Zaradi navedenega v davčni zakonodaji vsesplošno velja, da morajo vse transakcije med povezanimi osebami potekati na način in skladno s pogoji, kot bi se zanje v primerljivih okoliščinah dogovorile nepovezane osebe, tj. skladno s tržnim načelom. Aktualno problematiko s področja transfernih cen predstavlja prestrukturiranje poslovanja, ki je zajeto v IX. poglavju Smernic OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave. Prestrukturiranje poslovanja v smislu Smernic OCED lahko pomeni spremembo poslovnega modela (primeroma iz tradicionalnega proizvajalca/distributerja v pogodbenega proizvajalca/distributerja), prenos sredstev (predvsem neopredmetenih) ali dejavnosti družbe, prekinitev ali pomembno spremembo obstoječih pogodb. Prestrukturiranje poslovanja privede do sprememb v opravljenih funkcijah, prevzetih tveganjih in vloženih sredstvih in s tem do spremembe potenciala za doseganje dobička, kar posledično privede do vprašanja, ali je prestrukturirana družba upravičena do prejema nadomestila zaradi izpada bodočih dobičkov oziroma do nerealiziranih kapitalskih dobičkov (skrite rezerve) in posledično država rezidentstva prestrukturirane družbe do davka od prejetega nadomestila oziroma nerealiziranih kapitalskih dobičkov. Smernice OECD ne določajo časovnega trenutka plačila davka zaradi prestrukturiranja, zato se družbe in davčne uprave lahko navežejo na obstoječo sodno prakso. Na podlagi sodb Sodišča EU se mora davčnemu zavezancu omogočiti možnost takojšnjega plačila davka zaradi prestrukturiranja ali odlog plačila do dejanske realizacije kapitalskih dobičkov oziroma se davek od nerealiziranih kapitalskih dobičkov zahteva že pred dejansko realizacijo v petletnem oziroma desetletnem časovnem intervalu. Področje prestrukturiranja poslovanja v analiziranih državah, tj. Slovenija, Nemčija, Velika Britanija, Nizozemska in Avstrija, ni enotno urejeno. Največ zakonodajnih določb s tega področja vsebuje nemška zakonodaja, ostale države pa imajo področje prestrukturiranja poslovanja, kot ga obravnavajo Smernice OECD, različno implementirano v nacionalnih zakonodajah. Pričakovati je, da se bo praksa na tem področju še razvijala in davčna obravnava harmonizirala, tudi zaradi izdanih ukrepov v okviru OECD projekta BEPS, katerega namen je omejiti erozijo davčnih osnov in prenosov dobičkov med državami.Transfer pricing is becoming increasingly important from the point of view of multinational companies, which seek to achieve the lowest tax burden at the group level, and tax administrations, which strive to keep the level of taxable revenues and thus, to prevent the profit shifting to another country. Transfer pricing facilitate the transfer of profit between the related companies that are part of the same multinational group of companies. Hence, in general all transactions between related parties has to be performed in a way and under the conditions that would be agreed between non-related companies in comparable circumstances, i.e. in line with the arm’s length principle. Business restructurings represent the current issue in the transfer pricing field, which is covered in chapter IX. of OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter OECD Guidelines). Business restructuring within the meaning of OECD Guidelines means the change of business model (for example from fully-fledged manufacturer/distributor to contract manufacturer/distributor), transfer of assets (especially intangible assets) or activity, termination or substantial renegotiation of existing arrangements. The consequence of business restructuring is reallocation of functions, risks and assets, which all affects the profit potential. From this reason it has to be determined whether the restructured company is or should be entitled to receive the compensation for the restructuring respectively whether the restructured company is entitled to book the unrealized capital gains (hidden reserves). On the other hand, this means that the residence country of restructured company will receive the tax on compensation respectively on unrealized capital gains. OECD Guidelines do not determine the time when the tax due to restructuring has to be paid and thus, the companies and tax administrations may use the existing case law. Following the European Court of Justice’s decisions the taxpayer has to be offered a choice between immediate payment of the tax and deferred taxation at the time of realization of the hidden reserves or it is also allowed that the payment of tax may be spread over a period of five or ten years before the capital gains are actually realized. Business restructuring within the meaning of OECD Guidelines is on different ways implemented between the countries that were part of the analysis, i.e. Slovenia, Germany, United Kingdom, Netherlands and Austria. It is expected that this area will be further developed and harmonized, also in light of OECD’s project BEPS, which prevents base erosions and profit shifting, which is currently a hot tax topic

Teachers\u27 and social pedagogues\u27 emotional regulation strategies at educational work in primary school

Učinkovite strategije uravnavanja čustev so pomembne v našem vsakdanjem življenju, njihov pomen pa je toliko večji pri poklicih, ki so usmerjeni v delo z ljudmi. V osnovnih šolah se učitelji in socialni pedagogi srečujejo s situacijami, ki od njih zahtevajo prepoznavanje in uravnavanje čustvenih odzivov. Pedagoško delo ni čustveno nevtralno, saj so čustva njegov neločljiv del, s tem pa tudi strategije uravnavanja čustev. Magistrsko delo obravnava temo uravnavanja čustev učiteljev in socialnih pedagogov pri pedagoškem delu v osnovni šoli. Teoretični del se najprej osredotoča na vprašanje racionalnosti čustev in pomen čustev pri človekovem delovanju. Sledi predstavitev različnih pojmovanj čustev, ki jim je skupno prepričanje, da lahko prvotni čustveni odziv predrugačimo (spremenimo, spodbudimo ali zatremo), ter Gross in Thompsonov modalni model uravnavanja čustev. Empirični del temelji na kvalitativni raziskavi, v okviru katere je bilo izvedenih devet polstrukturiranih intervjujev s tremi učiteljicami razrednega pouka, tremi učiteljicami predmetnega pouka in tremi socialnimi pedagoginjami, ki so zaposlene na različnih osnovnih šolah. Raziskava je ugotavljala, katere strategije uravnavanja čustev uporabljajo učiteljice in socialne pedagoginje, kakšne razlike se pojavijo med njimi, v katerih situacijah uporabijo strategije uravnavanja čustev, katera čustva uravnavajo, kaj vidijo kot cilj svojega čustvenega uravnavanja in katere strategije prepoznavajo kot najučinkovitejše. Raziskava je pokazala, da učiteljice in socialne pedagoginje uporabljajo različne strategije uravnavanja čustev, preventivne in responzivne, ki so jih razvile preko izkušenj ali dodatnih izobraževanj, kot cilj uravnavanja pa navajajo učinkovitost in dobro počutje, osredotočenost na razred, vzpostavljanje dobrih odnosov, motivacijo ter red in disciplino. Med skupinami prihaja do razlik pri uporabi različnih načinov uravnavanja čustev, kar lahko v veliki meri pripišemo različnim starostnim skupinam otrok in različnim oblikam dela, vse pa največkrat uravnavajo čustvo jeze. Pedagoške delavke prepoznavajo pedagoško delo kot čustveno delo, katerega neločljiv del je tudi uravnavanje čustev.Effective emotion regulation strategies are important in everyday life and have important role in professions that are focused on working with people. In primary school teachers and social pedagogues are encountered with situations where they need to recognize and regulate their emotion responds. Pedagogy work is never neutral since emotions are its immanent part and include also emotion regulation. The master thesis discuses emotion regulation of teachers and social pedagogues in their pedagogical work in primary school. Theoretical part first focuses on emotions and questions of rationality and the role of emotions in everyday and professional life, followed by introduction of different emotion theories with common belief that emotion responses can be modulated (we can change, decrease or increase emotion responds) and introduction of Gross and Thompson model of Emotion Regulation. Empirical part is based on qualitative research, which included nine semi-structured interviews with six primary school teachers and three social pedagogues working in primary school. Aim of the research was to find which Emotion Regulation Strategies are used by teachers and social pedagogues, which emotions are regulated, what is the goal of emotion regulation and which strategies do they find the most effective. Research showed that teachers and social pedagogues use different emotion regulation strategies which they developed through experiences or additional trainings. Goals of emotion regulation are effectiveness, well-being, being focused on students, relations, motivation and discipline. Between groups there are some differences in the ways they use different strategies, which can be result of different age groups, of the students they are working with, and different working methods and forms. Anger is the emotion that is regulated most frequently.Teachers and social pedagogues see pedagogical work as emotional work and emotion regulation as its integral part