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This essay looks at the potentials and limitations of user research for studies on the practice of drama education. To date, this field has been dominated by impact studies. After illustrating the blind spots that are created by taking this research approach to the practice of drama education, we will present the user research perspective and look at the opportunities that it provides to generate new, differentiated knowledge. User research makes it possible to illuminate the processes of acquiring and using knowledge in terms of its delivery. It also provides a potential framework of analysis for placing these processes in the delivery context, which includes subjective learning types, relevance and institutional and social conditions. This expanded perspective will make it possible to identify the factors that foster and limit benefits and reflect them in practice.
This paper explores the tensions in team creativity. The tensions in team creativity are based on a tension between originality and effectiveness in the standard definition of creativity. To display the tensions in team creativity, the value square (“Wertequadrat”) developed by Schulz von Thun (1998) is used which balances a value with its countervalue. The author identifies tensions for cohesion, consensus and conformity. Cohesion is described as a tension between team diversity and team safety, consensus as a tension between constructive controversy and participatory decision-making and conformity as a tension between support for innovation and task orientation. Finally, the connection of individual and team creativity is described as an interplay between solitary and interactive components.
The “fair” taxation of digital business models is challenging. One of the key aspects – both policy makers and the public opinion consider as most pressuring – is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue of a “perceived fair” taxation of the digital economy in the light of the arm’s length principle based on a survey with transfer pricing experts. The aim of the survey is not to estimate arm’s length profit allocations but rather to elicit fairness considerations in different transfer pricing related scenarios. In a digital economy framework where arm’s length profits are distributed extremely inequitably, subjects perceive this distribution of profits as most unfair compared to more balanced scenarios. Consequently, subjects propose a “fair” distribution of profits that substantially differs from the exogenously given arm’s length allocation. In scenarios with a more balanced arm’s length allocation of profits, we find that the perceived fairness for the expert groups increases while a control group of business students is almost not influenced by the arm’s length allocation of profits.
The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm's length principle. In a theoretical model of an internationally fragmented digital good's production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived "fair" and arm's length distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm's length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities "prefer" a more equal distribution of profits compared to the arm's length allocation. From a multinational firm's perspective, inequity aversion among tax authorities dampens the strategic effect to - in accordance with arm's length principle - shift profits to low tax countries.
Reconciling work and family life is one of the main issues of welfare state policies in the fields of childcare and long-term care. On that account, policy and research are focused almost exclusively on women – often on the reconciliation of work and childbearing – and social policy at the state level. In our study, we concentrate on men who reconcile gainful employment with elderly care, and we include the company level – a level of analysis often neglected in traditional theoretical approaches and typologies of comparative welfare state research. In Germany, during the last decade, the share of sons who are responsible for taking care of their elderly relatives has remarkably increased. In our qualitative research, we carried out comparative case studies in eleven German companies. We conducted around 60 interviews with male employees caring for an elderly relative, as well as with members of the works councils and human resources departments in different kinds of companies. We analysed which familial, social, professional, legal as well as occupational resources are central for these men, how they cope with reconciling work and care, and which gaps in the welfare system they identify. Interestingly, the overwhelming majority of the caring sons claim not to have problems in reconciling work and care, although they spend significant time on caring. In this paper we try to explain this pattern by looking at their typical care arrangements. We found that while women tend to organise employment around care, men rather seem to organise care around their employment. Given the feminist critique of the “adult worker model” this is an interesting result and needs theoretical reflection. Do men have the solution to the care-blindness of the “adult worker model” without falling into the “cold modern model of care”? Which resources are mainly used in “adult worker care arrangements”? Where are the limits of the approach?
The definition of individual creativity is based on a tension between novelty on the one side and usefulness respectively appropriateness on the other side. The paper explores how this tension pervades the stage and componential theories of creativity. To achieve this, the so called value square (“Wertequadrat”) developed by Helwig (1967) and Schulz von Thun (1998)is used which balances a value with its countervalue to analyze creativity. The author identifies tensions of action and inaction, expertise and mindfulness, precision and ambiguity as well as immersion and detachment permeating the creative process and the components of creativity. As a conclusion a morphological box for creativity is presented which allows one to show which combination of characteristics of the tensions support different stages of creativity. Furthermore implications for development and time management are discussed.
In this paper, we present an approach to adopt UMLsec, which is defined for UML 1.5, to support the current UML version 2.3. The new profile UMLsec4UML2 is technically constructed as a UML profile diagram, which is equipped with a number of integrity conditions expressed using OCL. Consequently, the UMLsec4UML2-profile can be loaded in any Eclipse-based EMF- and MDT-compatible UML editing tool to develop and analyze different kinds of security models. The OCL constraints replace the static checks of the tool support for the old UMLsec defined for UML 1.5. Thus, the UMLsec4UML2-profile not only provides the whole expresiveness of UML2.3 for security modeling, it also brings considerably more freedom in selecting a basic UML editing tool, and it integrates modeling and analyzing security models. Since UML2.3 comprises new diagram types, as well as new model elements and new semantics of diagram types already contained in UML1.5, we consider a number of these changes in detail. More specifically, we consider composite structure and sequence diagrams with respect to modeling security properties according to the original version of UMLsec. The goal is to use UMLsec4UML2 to specify architectural security patterns.
The German banking system and the global financial crisis: causes, developments and policy responses
(2009)
Germany’s banking sector has been severely hit by the global financial crisis. In a German context as of February, 2009, this paper reviews briefly the structure of the banking industry, quantifies effects of the crisis on banks and surveys responses of economic policy. It is argued that policy design needs to enhance transparency and enforce the liability principle. In addition, economic policy should not eclipse principles of competition policy.