Suchergebnisse

Das Thema Flucht erscheint in den Medien, der Politik sowie im Bereich der Sozialen Arbeit. Soziale Arbeit mit geflüchteten Personen bringt eine hohe thematische Komplexität mit sich. Zum einen sind geflüchtete Personen von psychischen Belastungen geprägt. Zum anderen haben sie kulturelle Vorstellungen und Werte, welche sie von ihrem Herkunftsland kennen und sich von jenen im Aufnahmeland unterscheiden können. Diese Faktoren können sich auf die Zusammenarbeit zwischen Sozialarbeitenden und der Klientel von psychisch belasteten geflüchteten Personen auswirken. Das Ziel der vorliegenden Arbeit ist es, am Beispiel von psychisch belasteten geflüchteten Personen zu beantworten, wie relevant Kultursensibilität in der Sozialen Arbeit ist. Aufgrund der thematischen Vielfalt gliedert sich die Hauptfrage in Teilfragen, die konkreter auf die Themenfelder der psychischen Gesundheit, der Kulturforschung und der interkulturellen Kompetenzen Bezug nehmen. Um die Fragestellungen zu beantworten, wurde eine Literaturarbeit, ergänzt durch ein Leitfaden-Interview für die Perspektive der Praxis, erarbeitet. Die psychische Gesundheit geflüchteter Personen wird ebenso dargelegt wie mögliche Belastungen vor, während und nach der Flucht. Weiter werden der Kulturbegriff und Kulturverständnisse aufgezeigt, insbesondere auch in Bezug zur Sozialen Arbeit. Darauf aufbauend werden verschiedene Kompetenzen im Umgang mit psychisch belasteten geflüchteten Personen erörtert. Die Beantwortung der Fragestellungen zeigte auf, dass eine Sensibilisierung von Sozialarbeitenden für die verschiedenen Differenzkategorien relevant ist. Dabei ist zu berücksichtigen, dass es falsch wäre, nur auf die Kategorie Kultur zu schliessen bei psychisch belasteten geflüchteten Personen. Denn dies würde zur Reproduktion von Kulturalisierung und Diskriminierung führen.

ABSTRACTThis paper traces the development of internal auditing from the standpoint of its professional identity. The question of how internal auditors have historically seen themselves bears on how they function as integral parts of internal control systems, and may help researchers formulate future empirical studies of internal auditing.Over the years, the self-perception of the internal audit profession's function has varied greatly. Internal auditing has lived, to some extent, in the shadow of the public accounting profession, while struggling to achieve public recognition, status in the business world, and a defined role separate from that of an internal monitor, subsidiary to the external auditor. While there have been many changes in terms of the formation of a professional community, belief in the importance of the work, and the growth of a system of self-regulation, the demands of various constituents and the desires of internal auditors for professional status have led to a persistent struggle to define the appropriate functions and organizational placement of internal audit. This struggle continues up to the present time.Several things stand in the way of a complete professional identity for internal auditing. Internal auditing cannot lay claim to a clearly defined role that is uniquely its own. The internal audit function (IAF) does not own a skill set or knowledge base that is not shared by the external auditors. The impact on the ability to distinguish the internal auditor from the external consultant is detrimental to the profession. Neither has the internal auditor been able to attain complete autonomy. While the IAF now reports to the Board of Directors or its audit committee more frequently than in the past, its continuing strong connection with management hinders its ability to be truly self-determining.On the other hand, the contributions that internal auditors make to their organizations are very real, and the lack of an externally mandated role allows them to be utility players. For management, the availability of a utility player who can provide internal consulting or assistance that saves overall compliance costs is valuable, as is the ability for boards to rely on an IAF with a deep knowledge of the organization.

Purpose
Many national retailers have complained about increases in business rates tax bills since the 2017 revaluation. What impact has the 2017 business rates revaluation had on independent high street retailers in market towns in the north of England? The paper aims to discuss these issues.


Design/methodology/approach
The study uses Valuation Office Agency rating list data to determine rateable value and business rates payable for independent high street retailers in eight northern market towns either side of the 2017 rating revaluation. The data were analysed using business rates matrices to reveal the impact of the new rating list on independent retailers in the eight locations.


Findings
Analysis reveals that the majority of independent retailers in the northern market towns sampled have experienced reductions in both the rateable value of their premises and business rates payable. Increase in the rates relief threshold has extended relief to almost half of the independent retailers in the study, most of whom receive 100 per cent relief.


Practical implications
Charity shops receive at least 80 per cent rates relief which means they are able to afford to pay higher rents. This "sets the tone" for landlords setting market rents in that location which are then used as comparable evidence by the VOA when determining rateable values at revaluation further polarising the gap between rate payers and those to are exempt.


Originality/value
Focussing on independent retailers on high streets in markets towns in north of England, this study provides an alternative perspective to the orthodox view of business rates revaluations having a negative impact on retailers.

Members of more than 50 student groups involved in a team problem-solving environment were surveyed with the Group Style Instrument (GSI) to examine interpersonal group processes for task groups. Analyses of the GSI data resulted in team-oriented and self-oriented dimensions for both samples by comparing several factor models. In a second sample, more than 80 culturally diverse and nondiverse groups involved in a similar team problem-solving format completed the GSI at three points in time after they had completed team projects involving substantial collaborative member effort. For Sample 2, culturally diverse teams reported more self-oriented behaviors (SOBs) over time and performed better that nondiverse teams on two of the three projects. Periodic feedback regarding team performance and interpersonal processing was given to all teams. By the third team project, nondiverse teams performed better. Emphasis is given concerning the importance of managing the balance of team-orientated behaviors and SOBs within teams over time.

AbstractBackgroundSince oral health issues can have a negative influence on a person's physical functioning, social status, and wellbeing, oral health‐related quality of life (OHRQoL) becomes an indispensable part of overall health. Previous published studies report that periodontitis (PD) and psoriatic arthritis (PsA) have a significant negative impact on OHRQoL. Based on these findings, it would be reasonable to assume that patients with coexisting PsA and PD would see a comparable or maybe synergistic effect on their OHRQoL. Hence, the aim of the present study is to evaluate the OHRQoL and its impact among subjects with concurrent PsA and PD.Material and MethodsThe present study was a comparative, cross‐sectional investigation. A total of 200 participants were categorized into four groups‐ PD‐PsA (n = 50), PsA (n = 50), PD (n = 50), and healthy controls (n = 50). Demographic data and periodontal parameters—plaque index, sites with gingival bleeding, probing pocket depth, gingival recession, and clinical attachment level were recorded for all the four groups. Number of mobile teeth due to periodontitis was recorded for the PSA‐PD and PD groups. OHIP‐14 questionnaire was administered to all the four groups. Collected data was then subjected to statistical analysis.ResultsThe severity of OHIP‐14 summary scores was highest in the PsA‐PD group (18.06 ± 11.22) followed by the PD group (17.02 ± 9.99) and lowest in the healthy group (6.32 ± 5.59) (p < .0001). The scores of all the domains‐ oral pain, oral function, orofacial appearance and psychological impact were highest among the PsA‐PD group followed by the PD group (p < .0001). The combined interaction of PsA and PD on the OHRQoL was statistically significant (F = 6.33, p = .012). Results of the multiple linear regression analysis indicated that there was a moderate collective significant effect between age, past dental visit, frequency of daily tooth brushing, use of other oral hygiene aids, and OHIP‐14 (F(3,196) = 13.08, p < .001, R2 = 0.17, adjusted R2 = 0.15).ConclusionThe negative impact on OHRQoL was highest in the patients with concurrent presence of PD with PsA followed by those with PD alone. While the summary scores and dimensional scores of OHIP‐14 were insignificant when patients with PsA‐PD and PD alone were compared, these scores were significantly higher in patients with PsA‐PD than patients with PsA alone.

This article presents three empirical demonstrations of desirable effects that accrued from modifying curricular activities in accordance with individual students' interests. Participants were three elementary students with disabilities and diverse labels including autism, mental retardation, and emotional and behavioral disorder. In each case, the instructional objective was held constant; whereas, the context of the activity was modified so that it produced an outcome that was judged to be meaningful and reinforcing to the student. Reversal designs showed that each student exhibited less problem behavior and more on-task responding when the modified activity was presented. These results are discussed in relation to the applied and conceptual literatures on curricular design, student preference, and the expanding enterprise of positive behavioral support.

Trauma-informed care (TIC) initiatives in state child welfare agencies are receiving more attention, but little empirical evidence exists as to their efficacy. The purpose of this study was to assess changes in self-reported practices and perceptions of child welfare staff involved in a multifaceted, statewide TIC intervention. Ten child welfare offices were matched and randomized to an early or delayed cohort. Staff were surveyed at Time 1 prior to any intervention, Time 2 postintervention for Cohort 1, and Time 3 postintervention for Cohort 2. The survey covered six domains: trauma screening, case planning, mental health and family involvement, progress monitoring, collaboration, and perceptions of the state's overall system performance. Linear mixed modeling assessed the effect of the intervention. Cohort by time interaction was significant for three intervention targets. We demonstrate, using a rigorous study design, the mixed results of a multimodal intervention to improve trauma-informed attitudes, practices, and system performance. TIC initiatives must account for complex, dynamic contextual factors.

Millions of species are currently being sequenced, and their genomes are being compared. Many of them have more complex genomes than model systems and raise novel challenges for genome alignment. Widely used local alignment strategies often produce limited or incongruous results when applied to genomes with dispersed repeats, long indels, and highly diverse sequences. Moreover, alignment using many-to-many or reciprocal best hit approaches conflicts with well-studied patterns between species with different rounds of whole-genome duplication. Here, we introduce Anchored Wavefront alignment (AnchorWave), which performs whole-genome duplication–informed collinear anchor identification between genomes and performs base pair–resolved global alignment for collinear blocks using a two-piece affine gap cost strategy. This strategy enables AnchorWave to precisely identify multikilobase indels generated by transposable element (TE) presence/absence variants (PAVs). When aligning two maize genomes, AnchorWave successfully recalled 87% of previously reported TE PAVs. By contrast, other genome alignment tools showed low power for TE PAV recall. AnchorWave precisely aligns up to three times more of the genome as position matches or indels than the closest competitive approach when comparing diverse genomes. Moreover, AnchorWave recalls transcription factor–binding sites at a rate of 1.05- to 74.85-fold higher than other tools with significantly lower false-positive alignments. AnchorWave complements available genome alignment tools by showing obvious improvement when applied to genomes with dispersed repeats, active TEs, high sequence diversity, and whole-genome duplication variation. ; This project is supported by the United States Department of Agriculture Agricultural Research Service, NSF No. 1822330, NSF No. 1854828, the European Union's Horizon 2020 Framework Programme under the DeepHealth project [825111], the European Union Regional Development Fund within the framework of The European Regional Development Fund Operational Program of Catalonia 2014 to 2020 with a grant of 50% of total cost eligible under the DRAC project [001-P-001723], and National Natural Science Foundation of China No. 31900486. M.C.S. was supported by NSF Postdoctoral Research Fellowship in Biology No. 1907343. M.M. was partially supported by the Spanish Ministry of Economy, Industry, and Competitiveness under Ramón y Cajal (RYC) fellowship number RYC-2016-21104. ; Peer Reviewed ; Postprint (published version)