The current tax situation of occupational pensions and pan‐European pension funds

The main tax obstacle to the functioning of pan‐European pension funds is the exclusion from tax relief of cross‐border contributions. Many Member States have eliminated this obstacle or have announced that they will do this soon. The few Member States which may wish to continue the discrimination against foreign funds may find it very difficult to explain to the ECJ why they cannot do what so many other Member States already have. The conclusion of this article is, therefore, that for most situations, the main tax obstacle for pan‐European pension funds will be eliminated after the implementation date of the Pension Fund Directive, that was by 23 September 2005. The Pension Fund Directive includes the assumptions for a cross‐border activity of company pension funds. Among the existing national regulations of the setting of the systems of old age pensions the member states have to allow domestic companies in line with the Pension Fund Directive to be institution of foreign pension funds, which are licensed in other member states. First Published Online: 14 Oct 201

Kommunalwirtschaft 2025

KOMMUNALWIRTSCHAFT 2025 Kommunalwirtschaft 2025 / Stoffels, Mario (Rights reserved) ( -

Developing the role concept for computer-supported collaborative learning

The role concept has attracted a lot of attention as a construct for facilitating and analysing interactions in the context of Computer-Supported Collaborative Learning (CSCL). So far much of this research has been carried out in isolation and the focus on roles lacks cohesion. In this article we present a conceptual framework to synthesise the contemporary conceptualisation of roles, by discerning three levels of the role concept: micro (role as task), meso (role as pattern) and macro (role as stance). As a first step to further conceptualise ‘role as a stance’, we present a framework of eight participative stances defined along three dimensions: group size, orientation and effort. The participative stances – Captain, Over-rider, Free-rider, Ghost, Pillar, Generator, Hanger-on and Lurker – were scrutinised on two data sets using qualitative analysis. The stances aim to facilitate meaningful description of student behaviour, stimulate both teacher and student awareness of roles at the macro-level in terms of participative stances, and evaluate or possibly change the participation to collaborative learning on all levels

Emerging and scripted roles in computer-supported collaborative learning

Emerging and scripted roles pose an intriguing approach to analysing and facilitating CSCL. The concept of emerging roles provides a perspective on how learners structure and self-regulate their CSCL processes. Emerging roles appear to be dynamic over longer periods of time in relation to learners’ advancing knowledge, but are often unequally distributed in ad hoc CSCL settings, e.g. a learner being the ‘typist’ and another being the ‘thinker’. Empirical findings show that learners benefit from structuring or scripting CSCL. Scripts can specify roles and facilitate role rotation for learners to equally engage in relevant learning roles and activities. Scripted roles can, however, collide with emerging roles and therefore need to be carefully attuned to the advancing capabilities of the learners

Addiction to Work: A Critical Review of the Workaholism Construct and Recommendations for Assessment

Workaholism was first conceptualized in the early 1970s as a behavioral addiction, featuring compulsive use and interpersonal conflict. The current article briefly examines the empirical and theoretical literature over the past four decades. In relation to conceptualization and measurement, how the concept of workaholism has worsened from using dimensions based on anecdotal evidence, ad-hoc measures with weak theoretical foundation, and poor factorial validity of multidimensional conceptualizations is highlighted. Benefits of building on the addiction literature to conceptualize workaholism are presented (including the only instrument that has used core addiction criteria: the Bergen Work Addiction Scale). Problems estimating accurate prevalence estimates of work addiction are also presented. Individual and sociocultural risk factors, and the negative consequences of workaholism from the addiction perspective (e.g., depression, burnout, poor health, life dissatisfaction, family/relationship problems) are discussed. The current article summarizes how current research can be used to evaluate workaholism by psychiatric–mental health nurses in clinical practice, including primary care and mental health settings. [Journal of Psychosocial Nursing and Mental Health Services, 53 (10), 48-59.]

The effect of functional roles on perceived group efficiency during computer-supported collaborative learning

In this article, the effect of functional roles on group performance and collaboration during computer-supported collaborative learning (CSCL) is investigated. Especially the need for triangulating multiple methods is emphasised: Likert-scale evaluation questions, quantitative content analysis of e-mail communication and qualitative analysis of open-ended questions were used. A comparison of fourty-one questionnaire observations, distributed over thirteen groups in two research conditions – groups with prescribed functional roles (n = 7, N = 18) and nonrole groups (n = 6, N = 23) – revealed no main effect for performance (grade). Principal axis factoring of the Likert-scales revealed a latent variable that was interpreted as perceived group efficiency (PGE). Multilevel modelling (MLM) yielded a positive marginal effect of PGE. Most groups in the role condition report a higher degree of PGE than nonrole groups. Content analysis of e-mail communication of all groups in both conditions (role n = 7, N = 25; nonrole n = 6, N = 26) revealed that students in role groups contribute more ‘coordination’ focussed statements. Finally, results from cross case matrices of student responses to open-ended questions support the observed marginal effect that most role groups report a higher degree of perceived group efficiency than nonrole groups

Teamwork Quality and Team Performance: Exploring Differences Between Small and Large Agile Projects

Agile principles were originally developed for small projects but are now widely used in larger projects with hundreds of developers. Teamwork quality is essential in any development work, but how does teamwork quality differ in small and large agile projects? We report from an explorative survey with 64 agile teams and 320 team members and team leaders, from 31 teams in small projects and 33 teams in large projects. For small projects, teamwork quality was considered by both team members and team leaders to primarily affect product quality. For large projects, the effect of teamwork quality on product quality was positive when it was rated by team members but was negative when rated by team leaders. At a finer granularity, the six dimensions of teamwork quality that we investigated affected team performance differently in small and large projects. These findings question to what extent findings from previous studies on teamwork in agile development in small projects apply to large projects.publishedVersio

Psychometric Evaluation of the Czech Version of Group Cohesiveness Scale (GCS) in a Clinical Sample : A Two-Dimensional Model

The Group Cohesiveness Scale (GCS, 7 items) measures patient-rated group cohesiveness. The English version of the scale has demonstrated good psychometric properties. This study describes the validation of the Czech version of the GCS. A total of 369 patients participated in the study. Unlike the original study, the ordinal confirmatory factor analysis (CFA) supported a two-dimensional solution (RMSEA = 0.075; TLI = 0.986). The analysis demonstrated the existence of two moderately to highly associated (r = 0.79) domains of group cohesiveness—affective and behavioral. The two-dimensional model was invariant across genders, age, education, and time (retest after 6 weeks) up to factor means level. Internal consistency reached satisfactory values for both domains (affective, omega = 0.86; behavioral, omega = 0.81). In terms of convergent validity, only weak association was found between the GCS domains and the group working alliance measured by the Group Outcome Rating Scale (GSRS). This is the first revision of the factor structure of the GCS in the European context. The scale showed that the Czech version of the GCS is a valid and reliable brief tool for measuring both aspects of group cohesiveness

Globally Distributed Drug Discovery of New Antibiotics: Design and Combinatorial Synthesis of Amino Acid Derivatives in the Organic Chemistry Laboratory

An experiment for the synthesis of N-acyl derivatives of natural amino acids has been developed as part of the Distributed Drug Discovery (D3) program. Students use solid-phase synthesis techniques to complete a three-step, combinatorial synthesis of six products, which are analyzed using LC–MS and NMR spectroscopy. This protocol is suitable for introductory organic laboratory students and has been successfully implemented at multiple academic sites internationally. Accompanying prelab activities introduce students to SciFinder and to medicinal chemistry design principles. Pairing of these activities with the laboratory work provides students an authentic and cohesive research project experience

Content analysis: What are they talking about?

Quantitative content analysis is increasingly used to surpass surface level analyses in Computer-Supported Collaborative Learning (e.g., counting messages), but critical reflection on accepted practice has generally not been reported. A review of CSCL conference proceedings revealed a general vagueness in definitions of units of analysis. In general, arguments for choosing a unit were lacking and decisions made while developing the content analysis procedures were not made explicit. In this article, it will be illustrated that the currently accepted practices concerning the ‘unit of meaning’ are not generally applicable to quantitative content analysis of electronic communication. Such analysis is affected by ‘unit boundary overlap’ and contextual constraints having to do with the technology used. The analysis of e-mail communication required a different unit of analysis and segmentation procedure. This procedure proved to be reliable, and the subsequent coding of these units for quantitative analysis yielded satisfactory reliabilities. These findings have implications and recommendations for current content analysis practice in CSCL research