AbstractOver the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning. 相似文献
Mexican American youth are at greater risk of school failure than their peers. To identify factors that may contribute to
academic success in this population, this study examined the prospective relationships from 5th grade to 7th grade of family
(i.e., human capital [a parent with at least a high school education], residential stability, academically and occupationally
positive family role models, and family structure) and individual characteristics (i.e., externalizing symptoms, bilingualism,
gender, and immigrant status) to the academic performance of 749 Mexican American early adolescents (average age = 10.4 years
and 48.7% were girls in 5th grade) from economically and culturally diverse families as these youth made the transition to
junior high school. Results indicated that while controlling for prior academic performance, human capital and positive family
role models assessed when adolescents were in 5th grade positively related to academic performance in 7th grade. Further,
being a girl also was related to greater 7th grade academic success, whereas externalizing symptoms were negatively related
to 7th grade academic performance. No other variables in the model were significantly and prospectively related to 7th grade
academic performance. Implications for future research and interventions are discussed. 相似文献
Experiences with perceived discrimination (e.g., perceptions of being treated unfairly due to race or ethnicity) are expected to impact negatively youths’ prosocial development. However, resilience often occurs in light of such experiences through cultural factors. The current longitudinal study examined the influence of perceived discrimination on the emergence of Mexican American adolescents’ later prosocial tendencies, and examined the mediating role of Mexican American values (e.g., familism, respect, and religiosity). Participants included 749 adolescents (49 % female) interviewed at 5th, 7th, and 10th grade. Results of the current study suggested that, although perceived discrimination was associated negatively with some types of prosocial tendencies (e.g., compliant, emotional, and dire) and related positively to public prosocial helping, the associations were mediated by youths’ Mexican American values. Directions for future research are presented and practical implications for promoting adolescents’ resilience are discussed. 相似文献
Research indicates that subjective perceptions of socioeconomic status (SES) affect aspects of health and behavior. There has been little research attention to how objective (e.g., education) and subjective aspects of SES may differ in their influence on the substance use of adolescent immigrants. The present study examined whether the associations between subjective SES and substance use, and between parental education and substance use varied by immigrant generation. Data were derived from the 2011 Ontario Student Drug Use and Health Survey, a representative survey of students in the 7th to 12th grade. The sample for this study consisted of 9177 students 12–19 years of age; 48.4 % were female, 66.4 % were White/European, 5.2 % Black/Afro-Caribbean, 16.4 % Asian and 12 % other. Results indicated that subjective SES was more strongly associated with cannabis and alcohol use among first-generation immigrants than among adolescents of other immigrant generations even after adjusting for parental education. First-generation immigrants with low subjective SES had a lower probability of cannabis and regular alcohol use, but there was no difference in use between immigrant generations at high subjective SES. The associations between parental education and cannabis and alcohol use did not significantly vary with immigrant generation. The findings highlight the importance of status beliefs among adolescents, particularly among first-generation immigrants, and suggest that further research attention to such beliefs would enhance our understanding of SES and its links to adolescent health risk behaviors. 相似文献
Netherlands International Law Review - Unlike the ICTY and ICTR Statutes, the Rome Statute of the ICC provides in Article 75 for various forms of court-ordered reparations for the victims of... 相似文献
DNA is one of the fastest growing tools in forensic sciences, increasing reliability in forensic reports and judgments. The use of DNA has increased in different areas of the forensic sciences, such as investigation of plant species, where plastid DNA has been used to elucidate and generate evidence in cases of traceability of genetically modified and controlled plants. Even with several advances and the practice of using DNA in forensic investigations, there are just few studies related to the identification of genetic tools for the characterization of drug and nondrug-types of Cannabis. Herein, the whole plastomes of two drug-type Cannabis are presented and have their structures compared with other Cannabis plastomes deposited in the GenBank, focusing in the forensic use of plastome sequences. The plastomes of Cannabis sativa “Brazuka” and of the hybrid Cannabis AK Royal Automatic presented general structure that does not differs from the reported for other C. sativa cultivars. A phylogenomic analyses grouped C. sativa “Brazuka” with the nondrug C. sativa cultivars, while the hybrid Cannabis AK Royal Automatic placed isolated, basal to this group. This suggests that the analysis of plastomes is useful toward genetic identification of hybrids in relation to C. sativa. 相似文献
Empathy, which is the ability to feel concern for and to understand others’ feelings, is thought to develop in high quality relationships with parent and peers, but also to facilitate the quality of these relationships. While a wide literature has addressed this aspect, the heterogeneity of primary studies, in which different indicators of relationship quality (e.g., support, conflict) and empathy (i.e., affective and cognitive) have been examined, makes it difficult to draw conclusive answers. Therefore, it remained ambiguous how parent–child and peer relationship quality are associated with adolescents’ empathy. In order to increase the understanding of these associations, a multilevel meta-analysis was performed, which allowed for including multiple effect sizes from each study. By a systematic literate search, 70 eligible studies were found that provided 390 effect sizes from 75 independent samples. The results showed a small positive correlation between parent–child relationship quality and empathy, and a small-to-moderate positive correlation between peer relationship quality and empathy, which was significantly stronger than the correlation with parent–child relationship quality. Hence, the meta-analytic results indicate that adolescents with higher quality relationships, especially with peers, indeed tend to show more concern for and understanding of others’ emotions than adolescents with lower quality relationships. Moreover, the moderation analyses showed stronger correlations for the positive dimension of relationship quality than for the negative dimension, and stronger correlations for composite scores of affective and cognitive empathy than for separate scores of the empathy dimensions. However, no differences in correlations were found between the affective and cognitive empathy dimension, and no moderation effects were found for gender and age. Thus, this meta-analysis demonstrates robust positive associations between parent–child and peer relationship quality and empathy in adolescence, implying that good empathic abilities may be a protective factor for experiencing poor relationships.