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81.
The anti-'death tax' movement is the starting point for contemporary discussions of inheritance taxation. The political rhetoric surrounding calls for its repeal typically is met with analyses of the extent to which inheritance tax avoidance benefits the wealthy, and arguments that inheritance taxation is fair and 'targeted'. This article suggests that engagement by tax lawyers with sociological theories of economic inheritance has the potential to revive this discourse. A renewed approach to inheritance taxation is of immediate concern to supporters of inheritance taxation in the United Kingdom, who face considerable obstacles posed by the increasing use of United States anti-inheritance tax movement political rhetoric by politicians. Durkheim's consideration of the conjugal family and, more recently, Beckert's sociology of inheritance are submitted as analyses that, amongst others, have particular potential. Such engagement also has the potential to revive the interest of sociologists in inheritance taxation, memorably described by MacNamee and Miller as a 'sociological lacuna.' 相似文献
82.
Side-bets and reciprocity as determinants of organizational commitment among correctional officers 总被引:1,自引:1,他引:0
Organizational commitment is a particularly salient characteristic of the prison work climate due to the stressful working conditions and high rate of turnover among correctional officers nationwide, yet little is known about the factors that predict the level of organizational commitment among officers. Becker's (1960) side-bets hypothesis predicts greater commitment among those who develop additional investments in the job that would be lost with a change of jobs, and the reciprocity hypothesis predicts greater commitment among those who feel they are well treated, supported, and respected by the organization. This study used a sample of 546 correctional officers to examine the relative effects of side bets and reciprocity on two components of organizational commitment—affective commitment and continuance commitment. The results of a multivariate OLS regression analysis indicated that reciprocity had a greater effect than side bets on affective commitment but that side bets had a greater effect than reciprocity on continuance commitment. These findings, which provide partial support for the side-bet hypothesis and strong support for the reciprocity hypothesis, are discussed in terms of the link between organizational commitment and other work-related behaviors. 相似文献
83.
Ann Laquer Estin 《Law & social inquiry》2001,26(2):505-528
84.
In the analysis of human skeletal or otherwise unidentifiable remains the assessment of sex is an initial vital element when rendering a biological profile. As such other aspects of the biological profile are sex-specific (e.g. stature and age) and cannot be successfully determined without this preliminary assessment. In addition, the estimation of stature is an essential parameter of the biological profile, which is often used to confirm or exclude presumptive identifications.The purpose of this study is to present newly developed local identification criteria for the estimation of sex from the postcrania and stature for Chileans. Linear discriminant functions were derived for the humerus and femur. Sexing accuracies of 87%, 86%, and 82% were achieved. Furthermore, new univariate predictive stature equations are presented using a Bayesian approach for the humerus, femur and tibia. 相似文献
85.
Marie Gottschalk 《犯罪学与公共政策》2011,10(1):123-136
86.
Jean‐Louis Denis Lise Lamothe Ann Langley Mylaine Breton Julie Gervais Louise‐Hlne Trottier Damien Contandriopoulos Carl‐Ardy Dubois 《Canadian public administration. Administration publique du Canada》2009,52(2):225-248
Abstract: Drawing on a longitudinal study from the early years of implementation of health‐care networks in Quebec, this article describes how public‐sector managers deal with complex challenges when both organizational structures and organizational strategies are radically transformed simultaneously. The new organizations studied had to completely re‐shuffle roles and responsibilities of their management teams while making sense of their new mandate of developing a population‐focused approach to health problems – all the time maintaining day‐to‐day operations. The four health‐care networks studied proceeded somewhat differently to meet these reciprocal challenges. The study reveals the importance of balancing organizing initiatives (focused on structures) with “sense‐making” initiatives (focused on strategies), of developing capacities for sense‐making through the creation of key “sense‐maker/sense‐giver” positions whose occupants are able to ensure that conceptual activities engage people working at different levels, even as organizational structures are in flux, and of mobilizing external constraints and influences as opportunities and resources in sense‐making and organizing. Sommaire : Se fondant sur une étude longitudinale des premières années de la mise en œuvre des réseaux de soins de santé au Québec, cet article décrit la manière dont les gestionnaires du secteur public font face à des défis complexes, alors que les structures et les stratégies organisationnelles sont radicalement transformées simultanément. Les nouveaux organismes étudiés ont dû complètement remanier les rôles et les responsabilités de leurs équipes de gestion et comprendre leur nouveau mandat d'élaborer une approche axée sur la population pour ce qui est des problèmes de santé, tout en maintenant leurs activités au jour le jour. Les quatre réseaux de soins de santéétudiés ont travailléà relever ces défis réciproques d'une manière assez différente. L'étude révèle l'importance de trouver un équilibre entre les initiatives consistant à organiser (axées sur les structures) et les initiatives consistant à interpréter les faits (axées sur les stratégies) ; de perfectionner les capacités à interpréter les faits grâce à la création de postes clés d'«interpréteurs de faits», dont les titulaires veilleraient à ce que des activités conceptuelles fassent intervenir les gens travaillant à différents niveaux même lorsque les structures organisationnelles fluctuent continuellement; et enfin de tirer parti des contraintes et influences externes comme autant d'occasions et de ressources pour interpréter et organiser les faits. 相似文献
87.
Ann Marie Plane 《Law & social inquiry》1998,23(1):55-77
In an early-eighteenth-century legal contest on Chappaquiddick Island, Massachusetts, an Indian leader, Jacob Seeknout, appealed a ruling that under-mined his political authority. Seeknout's lawyer, Benjamin Hawes, crafted an argument that intertwined the sexual legitimacy of Seeknout's ancestors with his political legitimacy; at the same time, Hawes also linked Indians'collective chastity as a "nation" to their sovereign status. This paper examines the economic, religious, criminal, and historical contexts of this argument, exploring the history of Indians'conjugal practices and their reinvention as the criminal acts of fornication. The case illustrates some of the diverse sources of early American law, links between these legal structures and colonialism, and the importance for scholars of attending to the local level in exploring the power of colonial law to shape new racial identities. 相似文献
88.
William U. Weiss Ph.D. Gerald Serafino Ph.D. Ann Serafino Walt Willson Steve Knoll 《Journal of Police and Criminal Psychology》1998,13(1):40-44
The MMPI-2 is one of the most frequently employed instruments for the selection of police officers. Serafino and Serafino
(1997) collected data which involved information about employment continuation and ratings by supervisors of 32 police officers
who had recently been hired and who had been given the MMPI-2 during the hiring process. In this study, the Paranoia Obvious
(Pa) and Paranoia Subtle (Ps) scales proved to be the significant. Pa Subtle correlated with removal whereas Pa Obvious correlated
with rating. Higher scores on Pa Subtle correlated significantly with being removed from the job, whereas low scores on the
Pa Obvious correlated with higher ratings of performance by supervisors. Discussion of the results involved the fact that
Subtle Pa scores would suggest paranoid tendencies not easily detected during the interview. Since most high Pa Obvious individuals
would have been eliminated in the hiring process, expression of this tendency was at a low level after being hired but if
present resulted in low ratings. Significant predictors were noted to be very much a function of the type of criterion variable
employed in the study. 相似文献
89.
90.
Reports of single-parent-child relationships characterized by child maltreatment have increased in recent years. The present paper discusses Belsky's child maltreatment/parenting model concerning parenting and the etiology of this problem. The model may serve as a source of conceptual unification of this risk in single-parent homes. It is proposed that the model also may have heuristic value in identifying highest risk single-parent families who warrant intervention. 相似文献