When the Government proposals for the amendment of inheritancetax were first publicised, there was a good deal of puzzlementamongst practitioners as to the point of principle involved.Although the proposals were called ‘Aligning the inheritancetax treatment of trusts’, their effect was to bring toan end the alignment of life interest trusts with absolute ownership.Instead, all trusts with very few exceptions will be taxed underthe harsher rules previously only relevant to trusts withouta life tenant. Such a beneficiary was previously equated withan absolute owner for the purposes of levying inheritance tax. When the draft law was debated in Parliament, it became clearthat the principle was that, in the Treasury's view, the passingof assets down the generations by means of a trust is tax avoidanceand an abuse. The Paymaster General,  相似文献   
245.
Clinical change in psychopathic traits after the PSYCHOPATHY.COMP program: preliminary findings of a controlled trial with male detained youth     
Ribeiro da Silva  Diana  Rijo  Daniel  Salekin  Randall T.  Paulo  Marlene  Miguel  Rita  Gilbert  Paul 《Journal of Experimental Criminology》2021,17(3):397-421
Journal of Experimental Criminology - To assess the preliminary efficacy of the PSYCHOPATHY.COMP in reducing psychopathic traits among male detained youth. In this controlled trial, a treatment...  相似文献   
246.
Maltreatment Chronicity Defined with Reference to Development: Extension of the Social Adaptation Outcomes Findings to Peer Relations     
James Christopher Graham  Diana J. English  Alan J. Litrownik  Richard Thompson  Ernestine C. Briggs  Shrikant I. Bangdiwala 《Journal of family violence》2010,25(3):311-324
The purpose of this study was to extend work seeking to improve research definitions of chronic maltreatment by contrasting a definition based on patterns of CPS reports across childhood developmental stages to a previously used definition based upon duration of the period including reports, using teacher-estimated peer relations to represent an extrafamilial outcome domain of social adaptation. The sample includes 387 children who are participating in a multi-site longitudinal study and had been reported for abuse or neglect to CPS between birth and age 8. CPS records from this time period provided the basis of two chronicity constructs: 1) an ordinal categories (OC) definition based upon four Eriksonian stages, and 2) a durational definition (time between first and last reports). Block-wise regression analyses were conducted to examine the relative degree to which the two chronicity definitions contributed to prediction of teacher-estimated peer relations at the age 8 interview. Chronicity characterized with reference to developmental stages significantly predicted troubled peer relations, with child age, sex, and minority status, family income, geographic location, and time of first report taken into account. The effect was pronounced with regard to aggressive peer relations. Duration of maltreatment reports also predicted aggressive peer relations, but significantly less so than did the OC definition. The findings support the view that maltreatment chronicity is usefully defined by taking children’s development into consideration to characterize patterns of maltreatment across developmental stages. Practice and research implications are suggested.  相似文献   
247.
Protección de los recursos genéticos de los pueblos indígenas en los sistemas universal e interamericano de derechos humanos     
Diana Rocío Bernal Camargo 《Boletín mexicano de derecho comparado / Instituto de Investigaciones Jurídicas, UNAM》2013,46(138):909-937
This article shows the current state of protection of genetic resources of indigenous peoples in the context of international human rights. The analysis is justified because international law, regional and international on access to genetic resources of indigenous peoples is insufficient, poor and in some cases, nonexistent. The protection of genetic resources in relation to indigenous peoples has special connotations according to its own system of human rights of these peoples, so that it seeks to investigate whether international law of human rights takes into account these ethnic particularities. In this sense, a characterization of universal and inter-American system related to genetic resources in order to identify gaps and challenges of these systems.  相似文献   
248.
Social Construction of National Reality: Tibet and Taiwan     
Fu Lai Tony Yu  Diana S. Kwan 《Journal of Chinese Political Science》2013,18(3):259-279
This paper uses the theory of social construction of reality deriving from the writings of Max Weber, Alfred Schutz, Thomas Luckmann and Peter Berger to explain the origin of national identity and hence the emergence of a nation. It argues that social construction of national reality originates from everyday life experience taken for granted during the process of socialization. Individuals make sense out of the external world. Experiences taken for granted become actor’s stock of knowledge. A common scheme of knowledge shared by the community serves to differentiate in-group (nationals) and out-group (foreigners). Collective consciousness thus defines national identity and hence a nation. Unless people (both in-group and out-group) interact with and learn from each other, different stocks of knowledge taken for granted will create political tension. This theory will be applied to understand the tensions in Tibet and along the Taiwan Strait. The paper further argues that Taiwan can hardly separate from mainland China in the future, while strong Tibetan consciousness continues to defy against powerful Chineseness, resulting in endless upheavals in the region.  相似文献   
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241.
Editor's Note     
Mutz  Diana C. 《Political Behavior》2003,25(4):287-287
Political Behavior -  相似文献   
242.
In this study we examine how a sample of 248 male and female professors at a Midwestern private research university construct their academic job satisfaction. Our findings indicate that both women and men perceive that their job satisfaction is influenced by the institutional leadership and mentoring they receive, but only as mediated by the two key academic processes of access to internal academic resources (including research-supportive workloads) and internal relational supports from a collegial and inclusive immediate work environment. Gender differences emerged in the strengths of the perceived paths leading to satisfaction: women’s job satisfaction derived more from their perceptions of the internal relational supports than the academic resources they received, whereas men’s job satisfaction resulted equally from their perceptions of internal academic resources and internal relational supports received. Implications for leadership and institutional practices are drawn from the findings.  相似文献   
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