Tax Expenditures for Local Governments

Foregone revenues of state and local governments have been mostly unreported. This is still a neglected subject in governmental accounting. Such significant amounts can make a difference in the choice between direct and indirect spending, and more budget officers are expected to consider the tax expenditure report as a supplement to budget documents.     

Doubling the estimated value of life: Results using new occupational fatality data

Using a new series of data on occupational fatalities compiled by the National Institute for Occupational Safety and Health, the authors reassess value-of-life calculations based on labor market tradeoffs between fatality risks and wages. The new data are less subject to the problems of measurement error that plague previously used measures of risk. They indicate higher risk levels than previously believed and a significantly different composition of risk levels within industries. The more comprehensive risk data yield value-of-life estimates of $5 million or more—at least twice as large as estimates obtained using the Bureau of Labor Statistics risk data employed in previous studies.     

B. Reviews: general

THE HISTORY OF AL‐TABARl (TA'RIKH AL‐RUSUL WA ‘L‐MULÜK). (An annotated translation] (Bibliotheca Persica) (SUNY Series in Near Eastern Studies):

VOLUME II: PROPHETS AND PATRIARCHS. Translated and annotated by WILLIAM M. BRINNER. Albany, State University of New York Press, 1987. xii, 207pp.

VOLUME IV: THE ANCIENT KINGDOMS. Translated and annotated by MOSHE PERLMANN. Albany, State University of New York Press, 1987. xii, 205pp.

THE FIRST DYNASTY OF ISLAM: THE UMAYYAD CALIPHATE ad 661–750. By G.R. HAWTTNG. London and Sydney, Croom Helm, 1986. xx, 141pp., 4 genealogical tables, 2 maps. £19.95.

THE ADVENTURES OF IBN BATTUTA, A MUSLIM TRAVELLER OF THE 14TH CENTURY. By ROSS E. DUNN. London, Croom Helm, 1986. xvi, 357 pages, 12 maps. £22.50

TRADE AND CIVILISATION IN THE INDIAN OCEAN. AN ECONOMIC HISTORY FROM THE RISE OF ISLAM TO 1750. By K..N. CHAUDHURI. Cambridge, C.U.P., 1985. xiv + 269 pp. £25.00 Hardback, £8.95 Paperback.

MAMLUK JERUSALEM: AN ARCHITECTURAL STUDY. By MICHAEL HAMILTON BURGOYNE and DONALD S. RICHARDS. London, World of Islam Festival Trust for the British School of Archaeology in Jerusalem, 1987. xii, 623pp. £115.00

ISLAMIC TECHNOLOGY: AN ILLUSTRATED HISTORY. By AHMAD Y. AL‐HASSAN and DONALD R. HILL. Cambridge, Cambridge University Press/Paris, Unesco, 1986. xiv, [ii], 304pp. 165 illustrations, 1 map. £25.00.

OIL, INDUSTRIALISATION AND DEVELOPMENT IN THE ARAB GULF STATES. By ATIF A. KUBURSI, London, Croom Helm, 1984. 144 pp. Paperback.

BRITAIN'S INFORMAL EMPIRE IN THE MIDDLE EAST: A CASE STUDY OF IRAQ 1929–1941. By DANIEL SILVERFARB. New York: Oxford University Press, 1986. xii + 200 pp. $24.95 cloth.

IRAQ BETWEEN THE TWO WORLD WARS: THE CREATION AND IMPLEMENTATION OF A NATIONALIST IDEOLOGY. By REEVA S. SIMON. New York: Columbia University Press, 1986. xviii + 233 pp. $30.00 cloth.

SADDAM'S IRAQ: REVOLUTION OR REACTION? London, Zed Press, 1986, for CARDRI (Committee against repression and for democratic rights in Iraq). 254pp. Paper.

THE EVOLUTION OF THE SHATT AL‐ARAB BOUNDARY DISPUTE. By RICHARD SCHOFIELD, London, MENAS Press, 1986. 111 pp. Paper.

JORDAN IN THE 1967 WAR. By SAMIR A. MUTAWI. Cambridge, Cambridge University Press, 1987. 228pp. £22.50.

UNDER SIEGE: P.L.O. DECISIONMAKING DURING THE 1982 WAR. By RASHID KHALIDI. New York, Columbia University Press, 1986. 241 pp.

EMPIRE ON THE NILE. THE ANGLO‐EGYPTIAN SUDAN, 1898–1934. By M.W. DALY. Cambridge University Press, 1986. xv + 524 pp. + Map and 21 illustrations. £40.00.

ISLAM AND THE THIRD UNIVERSAL THEORY: THE RELIGIOUS THOUGHT OF MU'AMMAR AL‐QADHDHAFI. By MAHMOUD MUSTAFA AYOUB. London, KPI Ltd., 1987. 155pp.

APPROACHES TO ISLAM. (World Religions in Education Series.) By RICHARD TAMES. London, John Murray, 1982. 264pp. P/B £4.95

MORALS AND MANNERS IN ISLAM. By MARWAN IBRAHIM AL‐KAYSI. Leicester, The Islamic Foundation, 1986. 200pp. H/B £9.50 P/B £4.50

REMEMBRANCE AND PRAYER. By MUHAMMAD AL‐GHAZAALI. Translated by Yusuf Talal de Lorenzo. Leicester, The Islamic Foundation, 1986. 232pp. H/B £10.00 P/B £4.95

THE ISLAMIC WAY OF LIFE. By SAYYID ABUL A'LA MAWDUDI. Edited by Khurshid Ahmad and Khurram Murad. Leicester, The Islamic Foundation, 1986. 80pp. H/B £6.50 P/B £2.00

ADMINISTRATIVE DEVELOPMENT: AN ISLAMIC PERSPECTIVE. By A. AL‐BURAEY. London, KPI Ltd., 1985.470pp.

ARAB SOCIETY. Edited by SAMIH K. FARSOUN. London, Croom Helm, 1985. 125pp.

WOMEN OF SAUDI ARABIA. By SORAYA ALTO'RKI. New York, Columbia University Press, 1986. 183pp. $30.00

THE DEVELOPMENT OF EARLY ARABIC DRAMA 1847–1900. By MOHAMED A. AL‐KHOZAI. London, Longman, 1984. ix, 245pp. £7.95.

FROM NATIONALISM TO REVOLUTIONARY ISLAM. Edited by SAID AMIR ARJOMAND. Albany, State University of New York Press, 1984. 256pp.

OCCIDENTOSIS: A PLAGUE FROM THE WEST. By JALAL AL‐I AHMAD (translated by R. CAMPBELL, edited by HAMID ALGAR). Berkeley, Ca, Mizan Press, 1984. 160pp. $5.95.

THE RISING OF AL‐HUSAYN: ITS IMPACT ON THE CONSCIOUSNESS OF MUSLIM SOCIETY. By SHAYKH MUHAMMAD MAHDI SHAMS AL‐DIN (translated by I.K.A. HOWARD). London, Muhammadi Trust (distributed by Routledge and Kegan Paul), 1985. 218pp.

IRAN SINCE THE REVOLUTION: INTERNAL DYNAMICS, REGIONAL CONFLICTS AND THE SUPERPOWERS. Edited by BARRY ROSEN. (Brooklyn College Studies on Societies in Change, No. 47.) New York, Columbia University Press, 1985. 187pp., 27 plates, 4 maps.

IN IRAN: STUDIES IN BÁBÍ AND BAHÁ'Í HISTORY. Volume 3. Edited by PETER SMITH. Los Angeles, Kalimat Press, 1986. 237pp. HC $19.95.     

Dimensions of the self-concept: A source of further distinctions in the nature of self-consciousness

This study distinguished between forms of self-consciousness (private self-consciousness and social anxiety) and investigated the effect of self-esteem, vulnerability to criticism, and the tendency to fantasize on each. Utilizing a sample of adolescents (age 12 to 19 years), a structural equation analysis using unobserved variables revealed that, as expected, vulnerability to others' criticism heightened both private self-consciousness and social anxiety. In contrast, the tendency to fantasize in everyday life increased only private self-consciousness, and low self-esteem led directly only to increased social anxiety. Further, results showed that self-esteem had an appreciable indirect effect on both private self-consciousness and social anxiety, as mediated by vulnerability and the tendency to fantasize, indicating that the effect of self-esteem (a primary motivator) was more complex than an analysis of direct effects would indicate. Implications for our understanding of self-consciousness and the self-concept are discussed.My deepest thanks go to Morris Rosenberg, whose insights into the self-concept were indispensable, both in conceptualization and in analysis. I also thank John A. Fleishman and Edward Z. Dager for their constructive comments on early drafts of this article. Any errors remaining are my responsibility.This study was supported by NIMH Grant R01 MH27747-06 awarded to Morris Rosenberg. The data were analyzed using the facilities of the Computer Science Center, University of Maryland, College Park.Professor Elliott received his Ph.D. in sociology at the University of Wisconsin, Madison. His current major interest is in the structure of the self-concept.     

Incidence and correlates of bulimic behavior in a female high school population

To investigate the incidence and correlates of bulimic behavior, 1268 high school females were surveyed. A 47-item questionnaire was used to identify a group of students that would meet the DSM-III criteria for a probable diagnosis of bulimia. Students were then compared across the four content areas of demographics; body perception and weight information; dieting, exercise and menstrual behavior; and frequency of bingeing and purging behavior. Results indicated that 4.9% of the students met rigorous criteria for the diagnosis of bulimia. Between-group comparisons indicated that body dissatisfaction, drive for thinness, and chronicity of dieting differentiated the two groups.This work was supported by Biomedical Research Grant #RR5476, the Sears Allstate Foundation, and the George and Tina Barr Foundation.Main interest is eating disorders.     

Sex differences in intellectual and ego development in late adolescence

Perry's scheme of intellectual and ethical development was examined for sex differences with respect to areas of identity concern for which sex differences have been suggested: occupational choice, interpersonal relationships, and sexual identity. The content area of religion and ego development, as measured by Loevinger's sentence completion test (SCT), were also examined. Thirty-one females and 29 males participated. An interview format which applied Perry's unstructured approach to each of the four areas was utilized. Transcribed interviews and SCTs were rated blind. Structural as well as content analyses were performed. Structural analyses revealed no significant sex differences overall or by content area. However, multiple and stepwise regression analyses revealed patterns in which male personality processes consistently focused upon occupational issues while female processes focused upon interpersonal and sexual issues. Ego development was found to be highly correlated with intellectual development for men but unrelated for women. Content analyses suggest that women focus their interpersonal worlds developmentally upon issues of trust while men focus upon issues of rightness. Results are interpreted in the context of recent works by Gilligan concerning sex differences in development.Completing his Ph.D. in clinical psychology at Miami University. Current research interests include adolescent and female development and family therapy.Received her Ph.D. in clinical psychology from the University of Florida. Current research interests include women's development, assessment, and psychotherapy.     

An Early Community-Based Intervention for the Prevention of Substance Abuse and Other Delinquent Behavior

This paper presents the results of an evaluation of an early intervention, risk-reduction strategy versus a standard intervention approach in the treatment of inner-city youth at high risk of adopting a deviant lifestyle. It examines baseline and 1-year follow-up information provided by 408 youth admitted to 2 community-based Baltimore City Youth Bureaus offering counseling services for neighborhood youth referred for delinquent and other problematic behavior. In the study, one of these bureaus served as the experimental intervention clinic and the other as the control, or standard intervention, clinic. Outcome measures involved substance abuse; sexual activity; contact with juvenile authorities; and delinquent activity, including violence-related activity. Regression analyses of outcome measures revealed significant differential results for delinquent activity, which favored the experimental intervention. Relationships between risk/protective factors and outcome are discussed.     

The use of SEM/EDS analysis to distinguish dental and osseus tissue from other materials

With increasing frequency, relatively small, fragmentary evidence thought to be osseous or dental tissue of human origin is submitted to the forensic laboratory for DNA analysis with the request for positive identification. Prior to performing DNA analysis, however, it is prudent to first perform a presumptive test or "screen" to determine whether the questioned material may be eliminated from further consideration. When material is shown not to be consistent with bone/teeth, DNA testing is not performed. When such determinations cannot be made from gross morphological features, elemental analysis can be indicative. This presumptive test is made possible by applying scanning electron microscopy/energy dispersive X-ray spectroscopy (SEM/EDS) in conjunction with an X-ray spectral database recently developed by the FBI laboratory. This database includes spectra for many different materials including known examples of bone and tooth from many different contexts and representing the full range of taphonomic conditions. Results of SEM/EDS analysis of evidence can be compared to these standards to determine if they are consistent with bone and/or tooth and, if not, then what the material might represent. Analysis suggests that although the proportions and amounts of calcium and phosphorus are particularly important in differentiating bone and tooth from other materials, other minor differences in spectral profile can also provide significant discrimination. Analysis enables bone and tooth to be successfully distinguished from other materials in most cases. Exceptions appear to be ivory, mineral apatite, and perhaps some types of corals.