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971.
The progressivity and equity of both state and federal individual income taxes, as well as the combined system of both taxes, are examined before and after the federal Tax Reform Act of 1986 using a variety of measures applied to federal Statistics of Income individual income tax data; state taxes are calculated using TAXSIM. Our findings are as follows: First, in both 1985 and 1987, state personal income taxes were generally less progressive and more horizontally equitable than the federal system. Second, in moving from 1985 to 1987, state personal income tax systems generally displayed decreased progressivity and horizontal inequity. The combination of the two systems displayed generally lower progressivity and horizontal equity scores when we compare 1987 to 1985. Last, the after-tax income distribution became more unequal when we compared 1987 to 1985. 相似文献
972.
Robert P. Inman 《Journal of policy analysis and management》1993,12(1):156-180
The U.S. federalist public economy is an ever-evolving system of financing and expenditure responsibilities between local, state, and federal governments. The past decades have seen a significant centralization of responsibility for the financing of state and local public services through grants-in-aid and federal tax subsidies. This article advances a model of local constituent influence in central government fiscal policies which seeks to explain this trend, and then examines how strong executive branch and congressional leadership might begin to control the local pressures for central government financing. TRA86 is offered as one example in which this leaedership proved effective. The general lesson is that good fiscal policy in federalist public economies requires not only capable local governments, but central government political institutions with the strength to meet national needs as well. 相似文献
973.
A 6-year longitudinal panel study investigated the absolute and relative stability in depressed mood throughout adolescence by reporting data from a sample of 538 adolescents between 13 and 19 years of age. Results revealed the following. (1) Girls had on average higher depressed mood scores than boys at all ages. (2) Among boys there were no substantial changes in depressed mood mean scores, while among girls there was a slight tendency of a curvilinear trend, with a peak level reached in midadolescence. (3) There was a tendency for adolescents to retain their relative level in depressed mood, most pronounced for a period of 4 years, from age 15 to age 19 years. (4) Depressed mood was most stable in a subgroup of adolescents who had high initial depressed mood scores. (5) By applying structural equation modeling, it was shown that the stable (trait) component of depressed mood increased in importance with increasing age, while the temporal (state) component decreased with increased age. 相似文献
974.
Journal of Youth and Adolescence - Do mothers' and fathers' attitudes towards their children's academic performance influence children's perceptions of their academic competence?... 相似文献
975.
976.
977.
An intoxication following administration of morphine, tramadol and atracurium in a suicide case is reported. The route of administration and the amount of the particular drug were known from the investigation of the death scene and the findings of the postmortem examination. Tramadol was present in the gastric contents as well as in blood, liver, kidney and brain samples, whereas the drug could not be detected in muscle. All body fluids and tissues investigated contained morphine as well as its 3- and 6-glucuronides with the exception of muscle tissue. The concentrations of morphine and its glucuronide metabolites were determined by LC/MS following solid phase extraction. Interestingly, the concentration of M6G in brain, liver and kidney were close to the concentration of M3G in the particular tissue. This phenomenon might be explained by a preferential hydrolysis of M3G or by a preferential formation of M6G postmortem. Measurement of morphine and M6G in femoral blood and cerebrospinal fluid may be a useful indicator in rapid deaths. 相似文献
978.
After surgical treatment of an inguinal hernia, a 26-year-old male was discharged from hospital with a well healing surgical wound. Four weeks later he was admitted again with a major localized painful swelling of the soft tissues, whereas the clinical examination revealed no further local or systemic signs of inflammation. The immediate operation disclosed no abscess formation, but a large colliquation necrosis of the subcutaneous tissue with an outstanding petroleum-like odour. On toxicological examination of the necrotic tissue, a respective petroleum distillate was found. The patient was confronted with the suspicion of having injected the petroleum preparation himself to prolong the wound healing and finally admitted the self-mutilating behaviour. The pathophysiology, clinical history and morphological findings are discussed in comparison with case reports of chemically induced self-mutilation. 相似文献
979.
Foley EP 《Arizona law review》2000,42(3):647-730
980.
A method is presented for the numerical analysis of sex differences in size and shape of the proximal humeral outlines using elliptical Fourier functions (EFFs). A skeletal sample consisting of right and left humeri pairs of 69 individuals, 36 males and 33 females, was used. The proximal superior view in the plane of the proximo-distal axis of each humerus was photographed and then 54 boundary points were located on the two-dimensional outline tracings. These points were digitized and used to compute EFFs with 27 harmonics. From the EFFs, a set of expected points on the proximal humeral outline was generated using the centroid as an origin. Superimposition of the male and female outlines on this centroid provided a detailed picture of the relative sex differences in size and shape with respect to that center. The bounded area of the proximal humeral outline showed statistically significant sex differences. Additionally, statistical results of the amplitudes derived from the "area-standardized" EFFs and visual assessments of the mean outline plots indicated significant sex differences in shape of the proximal humeral outlines. Focusing on localized regional differences, the greater tubercle was located more postero-medially and the lesser tubercle was located more anteriorly in the males compared to the females. Sex determinations from the proximal humeri were also examined with discriminant functions based on the amplitudes, which represent shape characteristics of the outline, and the hounded area. Using a cross-validation method, predictions of the percentages of cases correctly classified with the discriminant functions were ranged from 92.8% to 95.7% for the right and left humeral data. These results suggest that differences in size and shape of the proximal humeral outlines may be better predictors of sex when compared with conventional measurements of the humerus. 相似文献