Israeli legislation on aggressive tax planning

Israel's new law requiring taxpayers to report aggressive taxplanning arrangements to the Israeli Tax Authority requiresprofessionals to consider the reporting implications and therisks when advising clients.     

Rights-Based Judicial Review: A Democratic Justification

Law and Philosophy -     

Large‐Scale Social Protest: A Business Risk and a Bureaucratic Opportunity

The public versus private nature of organizations influences their goals, processes, and employee values. However, existing studies have not analyzed whether and how the public nature of organizations shapes their responses to concrete social pressures. This article takes a first step toward addressing this gap by comparing the communication strategies of public organizations and businesses in response to large‐scale social protests. Specifically, we conceptualize, theorize, and empirically analyze the communication strategies of 100 organizations in response to large‐scale social protests that took place in Israel during 2011. We find that in response to these protests, public organizations tended to employ a “positive‐visibility” strategy, whereas businesses were inclined to keep a “low public profile.” We associate these different communication strategies with the relatively benign consequences of large‐scale social protests for public organizations compared with their high costs for businesses.     

Coerce,Consent, and Coax: A Review of U.S. Congressional Efforts to Improve Federal Counterterrorism Information Sharing

Government Accountability Office reports and secondary sources reveal that the U.S. Congress has employed three distinct legislative approaches to address the federal counterterrorism information-sharing impasse: coerce, consent, and coax. One main example illustrates each approach: the Homeland Security Information Network project exemplifies the coerce approach; Intellipedia illustrates the consent approach; the office of the Program Manager of the Information Sharing Environment exemplifies the coax approach. Secondary examples are utilized including those of regional Fusion Centers, the Office of the Director of National Intelligence, and the National Counterterrorism Center. The merits and challenges of the three approaches are discussed and compared. The conclusion proposes ideas for using the approach most appropriate to specific counterterrorism challenges.     

Parents’ Potential for Child Abuse: An Intergenerational Perspective

This study examined predictors for parents’ potential for abusing their children. Two hundred and thirteen Jewish and Arab parents of children up to 6 years of age completed six questionnaires assessing child-abuse potential, childhood history of abuse/neglect, attachment style, emotional control, perceived stress, and cognitive appraisal of parenthood. Results indicated that parents who experienced childhood abuse and neglect scored significantly higher in child-abuse potential than parents without a history of abuse or neglect. A Structural Equation Model indicated that anxious and avoidant attachment mediated the experiences of abuse and neglect in childhood and emotional control; whereas emotional control deficits mediated the relationship between insecure attachment and parenthood as challenge vs. threat, leading to greater child-abuse potential. Clinical implications were discussed.     

Palestinian Social Media and Lone-Wolf Attacks: Subculture,Legitimization, and Epidemic

ABSTRACT

This article examines the impact of social media on the wave of Palestinian lone-wolf attacks against Israelis from October 2015 through September 2016. My principal argument is that social media played an important role in shaping the identity, perceptions, and behavioral patterns of dozens of assailants, and was key in creating the dynamic that ultimately characterized both the spreading of the idea of lone-wolf attacks and its execution. Social media reflected reality on the ground while simultaneously nourishing, amplifying, and escalating the situation by providing a platform for the emergence of new sources of authority, including an online subculture with distinct codes and pseudo-ritual patterns to support assailants. Social media also contributed substantially to shaping the contagious character of the attacks, and their capacity to persist without direct organizational guidance, following a typical epidemiological dynamic of spread, containment, and preservation.