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1.
Godfred Matthew Yaw Owusu Rita Amoah Bekoe Fred Kwasi Anokye Lydia Anyetei 《国际公共行政管理杂志》2020,43(13):1143-1155
ABSTRACT This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers. 相似文献
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Several studies had concluded that the police subculture holds values and attitudes that are distinct from the rest of the population. Among these values is a focus on law and order. While researchers agree that police tend to hold different values, they disagree on the source of the attitudes. Some had argued that the attitudes reflected differences regarding who was recruited for law enforcement careers while others said that the differences reflected changes that occurred to individuals after becoming officers. This study examined whether police officers and students enrolled in criminal justice/sociology classes held similar or different attitudes towards the Miranda warnings. The findings suggested that in some ways, the two groups perceived the warnings in dramatically different ways, while in other ways their differences were simply a matter of degree. Implications are provided. 相似文献
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James L. Payne 《Public Choice》1991,70(1):71-82
It is widely believed that electoral pressures cause legislators to favor government spending programs. This electoral theory of spending is shown to encompass two core hypotheses: (1) the electoral consequences hypothesis, which states that support for spending programs improves the representative's electoral showing; and (2) the legislator insecurity hypothesis, which states that greater electoral insecurity leads representatives to be more in favor of spending programs. A test of these ideas using spending scores for U.S. representatives in 1986 finds that neither hypothesis is supported by the data. 相似文献
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This paper examines the temporal relationship between revenues and expenditures for the forty-eight contiguous states over an annual period 1942 to 1992. Using an error-correction model, we find that the tax-spend hypothesis is supported for twenty-four states. The spend-tax hypothesis is valid for eight states while the fiscal synchronization hypothesis is supported for eleven states. The remaining five states failed the diagnostic tests for error-correction modeling. 相似文献
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Critical race scholars have called into question the objective neutrality upon which much positivist social science rests, arguing that it discursively masks how whiteness underpins the normative purview of research design and findings. As the scholarly securing of whiteness takes shape through explicit and discursive mechanisms, this article examines how it is manifest in criminological research through an intertextual analysis of contemporary peer-reviewed scholarship. Examining 558 articles in five recognized journals, this paper documents how blind spots towards race and racial stratification surface in criminological research, arguing that most of the articles analyzed do not simply ignore White privilege; they actively uphold it. Findings suggest that they do so through two means: first by whitewashing race, that is, disregarding how race and racism can differentially affect acts and trends of crime and deviance, and secondly, by narrowly representing race as merely explanatory variable without querying the broader power relations it marks. After discussing how these patterns reveal and uphold whiteness as a normative value, we conclude with a discussion of preliminary steps aimed at exposing and unpacking how White logic informs the field. 相似文献
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Pablo Andrade Andrade Claudia N. Avellaneda Oliver Stuenkel Brandon Van Dyck Anthony Payne C. Angelo Guevara Paul W. Posner Thomas C. Bruneau 《拉美政治与社会》2017,59(1):154-174
Mauricio Font, The State and the Private Sector in Latin America: The Shift to Partnership. New York: Palgrave Macmillan, 2015. Figure, bibliography, appendixes, index, 318 pp.; hardcover $100, ebook $79.99. Tracy Beck Fenwick, Avoiding Governors: Federalism, Democracy, and Poverty Alleviation in Brazil and Argentina. Notre Dame: University of Notre Dame Press, 2016. Tables, figures, acronyms, bibliography, index, 277 pp.; hardcover $75, paperback $29. Michael Reid, Brazil: The Troubled Rise of a Global Power. New Haven: Yale University Press, 2016 [2014]. Illustrations, 352 pp.; paperback $22. Ben Ross Schneider, ed., New Order and Progress: Development and Democracy in Brazil. New York: Oxford University Press, 2016. Tables, figures, bibliography, index, 328 pp.; hardcover $99, paperback $31.95, ebook. Anthony P. Maingot, Race, Ideology, and the Decline of Caribbean Marxism. Gainesville: University Press of Florida, 2015. Index, 368 pp.; hardcover $79.95. Sebastián Ureta, Assembling Policy: Transantiago, Human Devices, and the Dream of a World‐Class Society. Cambridge: MIT Press, 2015. Photographs, figures, abbreviations, bibliography, index, 224 pp.; hardcover $39, ebook $27. Carlos de la Torre, De Velasco a Correa: insurreciones, populismos y elecciones en Ecuador, 1944–2013. Quito: Corporación Editora Nacional, 2015. Tables, bibliography, 243 pp.; paperback. Sebastian E. Bitar, US Military Bases, Quasi‐Bases, and Domestic Politics in Latin America. New York: Palgrave Macmillan, 2016. Map, figures, tables, notes, bibliography, index, 220 pp.; hardcover $110, ebook $79.99. 相似文献
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The Journal of Technology Transfer - The demand for affordable, high-quality homes and premises has increased as society has evolved. Construction companies have shown that an industrialised... 相似文献