税务行政裁量权的理论阐释、行为纠偏与路径选择

税法中不确定概念下的理论空间以及税务行政的实践需求共同营造了税务行政裁量的制度空间，而不规范的税务行政裁量则为不规范的税收执法提供了操作机会。通过对税法文本中不确定概念理论缘由的寻求，以及税收征管中实践动因的梳理，税务行政裁量权的规范化确有必要性。为达成税法运行各司其职中的彼此制衡，有必要强化比例性原则在税务行政裁量中的运用，以此限制税权介入纳税人私域的范围与限度，并提供明确化的宏观指引；利用行政裁量基准“行政自制”与“规则之治”的双重品质，借助标准化的文本修正，为规范化的税收执法预设行为轨迹、构建外在制约并压缩裁量空间；以纳税人的同意权为基础，设计符合税法特殊性的程序规则，形成立体化的纳税人救济路径。最终形成税务行政裁量权积极运作与规范运行的制度环境。     

Homosexuality,Religion, and the Family: The Effects of Religion on Americans’ Appraisals of the Parenting Abilities of Same-Sex Couples

Although a growing body of research focuses on Americans’ attitudes toward same-sex couples as parents, very few include measures of religion, and those that do fail to capture its multidimensional nature. Furthermore, many past studies relied on convenience samples of college students, or samples gathered outside the United States. Multivariate analyses of the 2012 General Social Survey—a nationally representative sample of adults in the United States—reveal that a slim majority of Americans still do not believe same-sex couples can parent as well as male-female couples, and the religious beliefs, behaviors, and affiliations of Americans are significantly and at times differentially associated with appraisals of same-sex couples’ parenting abilities. It appears that although religion is generally associated with more negative appraisals of the parenting abilities of same-sex couples, it is not uniformly so. Americans’ immediate religious and cultural context can shape their appraisals of homosexuality in diverse ways.     

The stressor–strain relationship in diary studies: A meta-analysis of the within and between levels

Daily diary studies use the same set of measures repeatedly for several days. Within the work stress domain, these studies are able to isolate the effects of daily exposure to stressors within people from the general level of stressors between people. This meta-analysis investigated both content-related and methodological aspects of workplace stressor–strain relationships in diary studies. Results from 55 unique samples (a combined sample size of 5409) indicated that the magnitude of the stressor–strain relationship was stronger at the between-person level than the within-person level. Further, when the stressor was measured prior to the strain (within the same day), the relationship was somewhat stronger than when stressor and strain were measured concurrently. This suggests that stressor–strain effects might take some time to fully manifest. Differences were also detected among types of strains: affective strains had stronger relationship with stressors than behavioural strains. There were also differences in the stressor–strain relationship depending on both the type of strain and the timing of their respective measurement (concurrent versus predictive), suggesting that certain strain responses require more time to manifest. Overall, this meta-analysis elucidates important considerations in the design and interpretation of diary studies on occupational stress.     

A Grounded Theory of Sexual Minority Women and Transgender Individuals’ Social Justice Activism

Psychosocial benefits of activism include increased empowerment, social connectedness, and resilience. Yet sexual minority women (SMW) and transgender individuals with multiple oppressed statuses and identities are especially prone to oppression-based experiences, even within minority activist communities. This study sought to develop an empirical model to explain the diverse meanings of social justice activism situated in SMW and transgender individuals’ social identities, values, and experiences of oppression and privilege. Using a grounded theory design, 20 SMW and transgender individuals participated in initial, follow-up, and feedback interviews. The most frequent demographic identities were queer or bisexual, White, middle-class women with advanced degrees. The results indicated that social justice activism was intensely relational, replete with multiple benefits, yet rife with experiences of oppression from within and outside of activist communities. The empirically derived model shows the complexity of SMW and transgender individuals’ experiences, meanings, and benefits of social justice activism.     

Oral health among student veterans: Effects on mental and physical health

Abstract

Objective: The purpose of this study was to explore differences in oral health among students by military service status in postsecondary settings. Participants: Secondary data were obtained from the American College Health Association’s 2011–2014 National College Health Assessment II. Method: Demographic characteristics of the study sample were explored by calculating frequencies and percentages by military service status. Research questions were explored with maximum likelihood multiple logistic regression. Results: Service member and veteran students are at greater risk for neglecting health behaviors associated with positive oral health, including that they were less likely to get dental exams and that those who deployed in the past were the least likely to be practicing good oral health. Conclusions: The results suggest that improving oral health will contribute to improving health and mental health outcomes in this population, and provide important information for health specialists working with service members and veterans on college campuses.     

Diagnostic sequence of cocaine use disorder in relation to other mental health conditions among college students

Abstract

Objective: Cocaine use is increasing. Comorbidities and diagnostic sequencing are needed among college students to inform treatment of cocaine use disorder (CUD). Method: Using electronic medical records from the psychiatric clinic at the student health care center of a large, public university from 2005 to 2015, patients diagnosed with CUD were identified. Their top mental health conditions were identified and assessed to see whether the first diagnosis of these conditions was made (1) before, (2) at the same time as, or (3) after the first diagnosis of CUD. Results: Among the 50 CUD patients, their most common mental health comorbidities were alcohol use disorder, anxiety, depression, and cannabis use disorder. Anxiety and depression were likely to be diagnosed before CUD; alcohol and cannabis use disorders were likely to be diagnosed concurrently with CUD. Conclusion: Diagnostic sequencing can be used to inform screening, workup, and treatment for patients with CUD.     

Knowledge of Suicide Risk Factors,But Not Suicide Ideation Severity,Is Greater Among College Students Who Viewed 13 Reasons Why

Abstract

Objective: To test associations between viewing 13 Reasons Why, Season 1 and past week suicide ideation severity, behavior risk, stigma, and knowledge in college students. To explore whether personal exposure to suicide and depressive symptom severity moderated these associations. Participants: Eight-hundred and eighteen college students, 64% (n?=?522) of whom watched 13 Reasons Why. Methods: Students completed surveys online. Multivariate negative binomial regressions were used to test associations between watching 13 Reasons Why and suicide-related variables, and interaction terms. Results: Suicide ideation severity and suicide behavior risk were not significantly associated with viewing 13 Reasons Why; however, there was limited statistical power to detect associations. The association between watching 13 Reasons Why and greater suicide knowledge was stronger among those who did not have personal exposure to suicide. Conclusions: 13 Reasons Why may be a platform for psychoeducation on suicide, particularly among those who do not have personal exposure.     

Unequally Adrift: How Social Class and College Context Shape Students’ Mentorship Experiences

Faculty mentorship is a highly advantageous yet under-explored form of social capital which can grant access to co-curriculars (e.g., research assistantships), ensure strong letters of recommendation, and more. It is also typically informal and dependent on student initiative, requiring that students be skilled at engaging educational authority figures. Privileged students are most likely to have such skills as part of their dominant cultural capital, making faculty mentorship a site of social reproduction. To explore variations in this process, I compare two institution types: a small, teaching/undergraduate-focused regional university and a large, research-intensive flagship. In interviews with 68 working- and upper-middle-class students, I find that college context mediates the relationship of class background and faculty mentorship. Upper-middle-class students fostered advantageous faculty relationships at both universities, but working-class students diverged: at the flagship, they rarely approached professors in search of mentorship, while those at the regional university described close, beneficial connections with professors. I discuss working-class students’ dissimilar experiences in terms of each university’s structural and cultural characteristics (organizational habitus), particularly their institutional focus and size. I argue that through their particular organizational features, colleges can both reproduce and reduce inequalities, challenging the determinacy of precollege socialization in education.     

The nation's drug problem is commercial recreational pharmacology

Overdose deaths, overprescribing of opioids, illicit production of fentanyl, a resurgence of methamphetamine and cocaine, and an epidemic of vaping‐related illnesses and substance use disorders cover the nation's headlines today, as they have for years. These problems are manifestations of commercial recreational pharmacology, the personally controlled use of psychoactive drugs that super‐stimulate brain reward for pleasure. While substance use and addiction have been known throughout history, the recent increasingly greater acceptance of commercial recreational pharmacology in the United States is exacting a toll on the public health of the nation. The most dramatic example is a decline in U.S. life expectancy, which fell three years in a row from 2016–2018 as a result of overdose deaths.     

Resolving complex community problems: Applying collective leadership and Kotter's change model to wicked problems within social system networks

How does collective leadership within social networks resolve chronic and complex problems common to communities? Unfortunately, sometimes it does not, but when it does, the outcome may be truly extraordinary. We use a case study approach to explain how one Midwest community within the USA applied collective leadership within a community network to reduce teen births. It took ten years of what many identified as provocative media campaigns and comprehensive sex education programs to reduce teen births by 65%, significantly exceeding the stated goal. Using Kotter's change model as a backdrop, powerful strategies and provocative creativity reveal courageous leadership within a social network of diverse people and organizations focused on improving the social well being of their community.