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   
243.
All Male Panels? Representation and Democratic Legitimacy     
Amanda Clayton  Diana Z. O'Brien  Jennifer M. Piscopo 《American journal of political science》2019,63(1):113-129
What does women's presence in political decision‐making bodies signal to citizens? Do these signals differ based on the body's policy decisions? And do women and men respond to women's presence similarly? Though scholars have demonstrated the substantive and symbolic benefits of women's representation, little work has examined how women's presence affects citizens' perceptions of democratic legitimacy. We test the relationship between representation and legitimacy beliefs through survey experiments on a nationally representative sample of U.S. citizens. First, we find that women's equal presence legitimizes decisions that go against women's interests. We show suggestive evidence that this effect is particularly pronounced among men, who tend to hold less certain views on women's rights. Second, across decision outcomes and issue areas, women's equal presence legitimizes decision‐making processes and confers institutional trust and acquiescence. These findings add new theoretical insights into how, when, and for whom inclusive representation increases perceptions of democratic legitimacy.  相似文献   
244.
Changing Attitudes Toward Same-Sex Marriage: A Three-Wave Panel Study     
Lee  Hye-Yon  Mutz  Diana C. 《Political Behavior》2019,41(3):701-722
Political Behavior - Opinions toward gay marriage, also known as same-sex marriage, have become dramatically more favorable in the last 20 years. Given the more accepting attitudes of...  相似文献   
245.
Exporting corporate social responsibility into Africa? The experiences of South African companies in Swaziland     
Diana Sanchez Betancourt 《Journal of contemporary African studies : JCAS》2016,34(4):538-556
The economic expansion of South African corporates across the continent is an evolving and contested process. This paper seeks to inform knowledge on the experiences of South African companies expanding into Africa by looking at the social investment approach of five large companies within South Africa and in their Swaziland operations. While social responsibility programmes are proving to be useful for the private sector, the experiences of these companies highlight the need for more studies to find evidence on the developmental role of major private sector players like South Africa in the region and the impact of corporate social investment and corporate social responsibility in Africa.  相似文献   
246.
247.
Detection of Acetaminophen–Protein Adducts in Decedents with Suspected Opioid–Acetaminophen Combination Product Overdose          下载免费PDF全文
Karen C. Thomas Pharm.D.  Ph.D.  Diana G. Wilkins Ph.D.  M.S.  Steven C. Curry M.D.  Todd C. Grey M.D.  David M. Andrenyak Ph.D.  Lawrence D. McGill D.V.M.  Ph.D.  Douglas E. Rollins M.D  Ph.D. 《Journal of forensic sciences》2016,61(5):1301-1306
Acetaminophen overdose is a leading cause of drug‐induced liver failure in the United States. Acetaminophen–protein adducts have been suggested as a biomarker of hepatotoxicity. The purpose of this study was to determine whether protein‐derived acetaminophen–protein adducts are quantifiable in postmortem samples. Heart blood, femoral blood, and liver tissue were collected at autopsy from 22 decedents suspected of opioid–acetaminophen overdose. Samples were assayed for protein‐derived acetaminophen–protein adducts, acetaminophen, and selected opioids found in combination products containing acetaminophen. Protein‐derived APAP‐CYS was detected in 17 of 22 decedents and was measurable in blood that was not degraded or hemolyzed. Heart blood concentrations ranged from 11 ng/mL (0.1 μM) to 7817 ng/mL (28.9 μM). Protein‐derived acetaminophen–protein adducts were detectable in liver tissue for 20 of 22 decedents. Liver histology was also performed for all decedents, and no evidence of centrilobular hepatic necrosis was observed.  相似文献   
248.
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   
249.
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   
250.
Compartmentalized ideology and nation-building in non-democratic states     
Diana T. Kudaibergenova 《Communist and Post》2019,52(3):247-257
What are the mechanisms of legitimation in non-democratic and linguistically divided states? How do regimes in these states use and manipulate the ideology and nation-building for the purposes of regime legitimation? The article focuses on the concept of compartmentalized ideology in non-democratic regimes with substantial divisions in the so-called titular and minority group where socio-linguistic divide allows regimes to construct diverse audiences and even political communities with their own distinct narratives and discourses about the nation, state and the regime. The compartmentalized ideology is only sustainable under the conditions of the regime's power to control and facilitate these discourses through the system of authoritative presidential addresses to the nation and/or other forms of regime's communication with the polity. The shifting of these discourses and themes contribute to the regime stability but also may constitute its re-legitimation.  相似文献   
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