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   
245.
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   
246.
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   
247.
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   
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249.
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   
250.
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   
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241.
Editor's Note     
Mutz  Diana C. 《Political Behavior》2003,25(4):287-287
Political Behavior -  相似文献   
242.
In this study we examine how a sample of 248 male and female professors at a Midwestern private research university construct their academic job satisfaction. Our findings indicate that both women and men perceive that their job satisfaction is influenced by the institutional leadership and mentoring they receive, but only as mediated by the two key academic processes of access to internal academic resources (including research-supportive workloads) and internal relational supports from a collegial and inclusive immediate work environment. Gender differences emerged in the strengths of the perceived paths leading to satisfaction: women’s job satisfaction derived more from their perceptions of the internal relational supports than the academic resources they received, whereas men’s job satisfaction resulted equally from their perceptions of internal academic resources and internal relational supports received. Implications for leadership and institutional practices are drawn from the findings.  相似文献   
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