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Discourses about child abuse are usually adult centred. In the research described in this paper young people were asked to give their perspectives on abuse. They described abusive behaviour as that perpetrated by persons who use their power to control those they consider as lesser.The young people described two forms of abuse. One was feeling let down by those with whom they are in an emotional relationship. The other was feeling discounted because of their age. The children and young people considered the right to negotiate or to have 'two-way compromise' as essential to the prevention of abuse. The power to disclose or not to disclose abuse was described as an important issue for children in enabling them to maintain some control over their situation.The research process and findings highlighted the way in which the institutionalisation of adult power over children as legitimate, excludes children's knowledge on issues concerning them by preventing their participation in knowledge creating forums, and by discounting their competency as children to contribute.

PurposeFinancial information about costs and return on investments are of key importance to strategic decision making but also in the context of process improvement or business engineering. The purpose of this paper is to propose a value‐oriented approach to business process modeling based on key concepts and metrics from operations and financial management, to aid decision making in process re‐design projects on the basis of process models.Design/methodology/approachThe paper suggests a theoretically founded extension to current process modeling approaches, and delineates a framework as well as methodical support to incorporate financial information into process re‐design. The paper uses two case studies to evaluate the suggested approach.FindingsBased on two case studies, the paper shows that the value‐oriented process modeling approach facilitates and improves managerial decision making in the context of process re‐design.Research limitations/implicationsThe paper presents design work and two case studies. More research is needed to more thoroughly evaluate the presented approach in a variety of real‐life process modeling settings.Practical implicationsThe paper shows how the approach enables decision makers to make investment decisions in process re‐design projects, and also how other decisions, for instance in the context of enterprise architecture design, can be facilitated.Originality/valueThis paper reports on an attempt to integrate financial considerations into the act of process modeling, in order to provide more comprehensive decision‐making support in process re‐design projects.

This paper analyses revisions of Swiss current account data, taking into account the actual data revision process and the implied types of revisions. In addition we investigate whether the first release of current account data can be improved upon by the use of survey results as gathered by the KOF Swiss Economic Institute, ETH Zurich. An answer in the affirmative indicates that it is possible to improve first releases and thereby enhance the current assessment of the Swiss economy.