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41.
The UK's changes in the taxation of trusts have not inspiredconfidence in the long-term tax treatment of trusts in the UKand practitioners are considering new alternative mechanisms.The author examines the alternatives. 相似文献
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Peer influence is regarded as one of the strongest determinants of juvenile delinquency and particularly adolescent substance use. A commonly held view is that social pressure from friends to use drugs and alcohol is a major contributor to substance use. Yet the notion of peer pressure, implied by the association between peer-group associations and drug behavior, is seldom tested empirically. As a crucial test of the group pressure model, this research examines the role of peer pressure in mediating the effect of differential association on individual use. Moreover, few studies examine the nature of the relationship between peers and substance use as it relates to the processes leading toand from use. Drawing on differential association and social learning theories, our research specifies the social processes (socialization, group pressure, social selection, and rationalization) which dictate particular causal pathways leading to and from substance use and then estimates the reciprocal influences among differential association, social pressure from peers, attitudes favorable toward substance use, and individual use. Using the 1977–1979 National Youth Survey panel data, we estimate a covariance structural equation model allowing for correlated measurement error. In the cross-sectional analyses, we find no main effects of overt peer pressure on substance use. Estimation of the reciprocal effects model also reveals that overt peer pressure does not significantly influence substance use and does not mediate the effect of differential association. Instead, the influences of socialization, social selection, and rationalization play significant roles in understanding substance use.An earlier version of this paper was presented at the 1994 American Society of Criminology meetings in Miami, Florida. 相似文献
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Peter Cole Adams 《Australian Journal of Public Administration》1981,40(3):219-222
The theme of this conference is "the image of the public administrator". This puts me immediately on the spot, since I suspect that many public servants believe that if that image is less flattering than they would like it to be, the fault lies largely with the press. This notion, which is also popular in the professions, is at once comforting and dangerous. It is comforting because it is always a relief to find that it is someone else's fault that one is unloved. It is dangerous because it encourages a retreat back into complacency. 相似文献
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In a simulated products liability trial, we tested the effects of bifurcating decisions regarding compensatory and punitive damage awards. Fifty-nine groups of 5-7 jurors heard evidence in a unitary or bifurcated format, deliberated about the case to a unanimous decision, and awarded damages. Trial bifurcation decreased variability in compensatory damage awards across juries hearing the same case, and also decreased the tendency for juries to award extremely high compensatory damages. In addition, deliberation led to lower compensatory awards in the low injury severity condition and higher awards in the high injury severity condition. Jurors reported that they were using evidence more appropriately when the decisions were bifurcated. Implications of evidence bifurcation in civil trials are discussed. 相似文献
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