契约精神与税收筹划的合理界限

在市场经济条件下,税收筹划是一种普遍的以增加纳税主体可税性收益为目的的经济活动安排,但对税收筹划的法理论分析却非常薄弱。从对现代契约精神的尊重与实现出发,剖析税收筹划深层次的法价值理念,税收筹划中契约精神的延展、异化及理性复归等问题,试图在理论上解决税收筹划的"弱理论性"问题。     

The Role of Perceived Parental Knowledge on Emerging Adults’ Risk Behaviors

The purpose of this study was to gain a clearer understanding of the relation between parents’ knowledge of their emerging-adult children and emerging adults’ risk behaviors. Participants included 200 undergraduate students between the ages of 18 and 25 (121 women, 78 men; M _age = 19.59, SD = 1.62) and both of their parents. Results revealed that knowledge of the emerging-adult child’s activities varied as a function of parent- and child-reports, and that child outcomes associated with parental knowledge were generally positive, including less drinking, drug use, and risky sexual behavior (although this varied as a function of reporter). The links between maternal knowledge and lower drug and alcohol use were particularly strong in the presence of maternal closeness. Implications for understanding the parent–child relationship during the transition to adulthood were discussed.

Predicting Children’s Depressive Symptoms from Community and Individual Risk Factors

Community, demographic, familial, and personal risk factors of childhood depressive symptoms were examined from an ecological theoretical approach using hierarchical linear modeling. Individual-level data were collected from an ethnically diverse (73% African-American) community sample of 197 children and their parents; community-level data were obtained from the U.S. Census regarding rates of community poverty and unemployment in participants’ neighborhoods. Results indicated that high rates of community poverty and unemployment, children’s depressive attributional style, and low levels of self-perceived competence predict children’s depressive symptoms, even after accounting for demographic and familial risk factors, such as parental education and negative parenting behaviors. The effect of negative parenting behaviors on depressive symptoms was partially mediated by personal variables like children’s self-perceived competence. Recommendations for future research, intervention and prevention programs are discussed.

Doing Well vs. Feeling Well: Understanding Family Dynamics and the Psychological Adjustment of Chinese Immigrant Adolescents

Despite their average high levels of educational achievement, Asian American students often report poor psychological and social adjustment, suggesting an achievement/adjustment paradox. Yet, the reasons for this paradox remain unclear. Drawing on 5-year longitudinal qualitative interview data, this paper compares the family dynamics of two groups of adolescents from Chinese immigrant families: non-distressed adolescents (n = 20) who have high levels of academic achievement and high levels of psychological well-being; and distressed adolescents (n = 18) who have high levels of academic achievement but low levels of psychological well-being. Findings suggest that the two groups of families differed in parenting approaches after migration, parent–child communication, parental expectations, and parent–child relations. Implications for Asian American adolescent and youth development are discussed.

Job Expectations and Career Goals of Title IV-E Child Welfare Social Workers with Varying Levels of Work Experience: How Do They Differ?

A comparison of three groups of Title IV-E child welfare workers revealed significant differences among all groups on job expectations and career goals. New workers reported most positive expectations for their jobs, and greatest interest in child welfare careers and in pursuing educational goals. Seasoned workers expressed least positive expectations and least interest in future child welfare careers and educational goals. Findings may assist universities in student selection and curriculum. Child welfare agencies may benefit in areas of recruitment, training, and policies. Realistic job previews might moderate high expectations for new workers and reduce unmet expectations for experienced workers.     

“阳光体育运动”对大学生体质的影响研究

"阳光体育运动"是国家针对新时期我国学生体质健康状况,采取的一个重要政策行动和体质健康干预行动。"阳光体育运动"自2007年正式实施以来,大学生的体质健康状况虽有改善,但总体成效并不明显。以此为研究课题,探讨高校实施"阳光体育运动"的意义、长效机制等,有助于力推这项行动的全面开展。     

Children’s attitudes towards animal cruelty: Exploration of predictors and socio-demographic variations

ABSTRACT

Assessing the risk for animal cruelty is imperative, yet understudied and problematic due to the sensitivity of the topic. Early prevention is critical, yet very little research examines cruelty when it first appears in childhood. The aim of this study was to explore children’s attitudes towards types of animal cruelty, to investigate potential demographic differences, and to examine potential associations between acceptance of cruelty and cognitive and affective factors that place children ‘at-risk’ for cruelty perpetration. Questionnaire data was collected from 1127 children in schools. The results indicate that cruelty attitudes are predicted by some demographic variables such as urban living, being male, younger age and not having pets, but depend on the type of animal cruelty. Acceptance of cruelty predicted low compassion and low reported humane behaviour towards animals. Acceptance of cruelty was predicted by negative attitudes towards animals, lower beliefs in animal minds and low attachment to pets, signifying the importance of targeting such variables in future prevention programmes. This study is an original contribution to research into childhood animal cruelty in the general population, with implications for designing and implementing early prevention programmes that tackle problematic attitudes to cruelty.     

The association between childhood sexual abuse and sexual coercion in men: a test of possible mediators

ABSTRACT

We examined the associations between childhood sexual abuse (CSA), childhood physical abuse (CPA), sexual domain variables, antisocial tendencies, and sexually coercive behaviour in a non-forensic sample of 173 heterosexual men. CSA was associated with paraphilic interests and experiences, a more extensive sexual life history, and early antisocial tendencies. CPA was associated with paraphilic interests and experiences, more self-reported delinquency, higher sensation seeking, and early antisocial tendencies. Sexual domain variables (e.g. number of sexual partners, sexual interest in sadomasochism) mediated the link between CSA and sexually coercive behaviour, but antisocial domain variables (e.g. delinquency, sensation seeking) did not. Of the two sexual domains examined, extensive sexual life history rather than paraphilias mediated the association between CSA and sexually coercive behaviour. These results suggest CSA and CPA are associated with both sexual and antisocial outcomes, and that, for some victims of CSA, having an extensive sexual life history may account for the association between CSA and sexually coercive behaviour later in life.     

Secondary traumatic stress and vicarious traumatization in child welfare professionals in Serbia

Child welfare professionals in diverse positions are exposed to a variety of traumatic events including family violence and child abuse and neglect. This secondary exposure puts child welfare workers at the risk of experiencing Secondary Traumatic Stress (STS) and Vicarious Traumatization (VT). For the first time in Serbia, this study quantitatively investigates whether STS and VT are present in child welfare professionals employed in the social welfare centers, foster care and adoption agencies, residential care programs, and shelters for children and youth. It attempts to identify whether the type of service, time exposure to clients, and supervision function as risk or protective factors for negative outcomes. A convenience sample comprised of 135 child welfare professionals completed a series of self-reported measures. Findings indicate that VT and STS are present in this population. Differences in the presence of STS and VT were found according to the types of services offered and length of exposure. Contrary to expectations, supervision was not a protective factor with regards to STS and VT in this population.