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   
303.
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   
304.
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   
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A methodology for finger mark research     
Sears VG  Bleay SM  Bandey HL  Bowman VJ 《Science & justice》2012,52(3):145-160
Currently there is no standard way of carrying out research into finger mark enhancement techniques. Individuals, groups or establishments tend to use different methodologies depending on a number of factors, especially finance and time. However, data published in the literature can be misleading to the forensic community if the data generated reflects research involving very few finger marks or if those finger marks have been deliberately doped with an unnatural balance of sweat or an unusual contaminant. This paper presents an experimental methodology which is intended to establish minimum standards for those carrying out finger mark enhancement research (at least within the United Kingdom) and bring some consistency to the process. It will aim to identify the many variables encountered when dealing with finger marks and suggest experimental methods to take these into account. It will also present the key stages of the progression of a process from a laboratory concept to a tool used on operational work.  相似文献   
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Local Property Taxation in South Africa: Current Performance and Challenges for the Post-Apartheid Era     
Michael E. Bell  John H. Bowman 《Public Budgeting & Finance》1997,17(4):71-87
As part of the many changes in post-apartheid South Africa, few large non-racial local governments replace relatively small, racially defined ones. The new constitution reserves property taxation for local governments, making it the only major tax available to localities. Property taxation is being extended into previously untaxed areas, principally those of the former black local authorities. It is expected that pressures on this tax will increase as it is called upon to finance services for the larger population Preliminary assessment-sales ratio studies for a handful of localities indicate a wide range of assessment levels. Such circumstances could undermine the acceptance and legitimacy of the tax and, perhaps, of local government. More frequent valuation might raise both assessment levels and uniformity. Systematic, widespread ratio studies and a closer look at the manner in which values are estimated are needed.  相似文献   
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   The politics
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