Are Mixed-Ethnic Unions More Likely to Dissolve Than Co-Ethnic Unions? New Evidence from Britain

The increasing proportion of ethnic minorities in Britain has been paralleled by an increase in the occurrence of mixed-ethnic marriages between one White partner and an ethnic minority partner. Such marriages are thought to be at higher risk of divorce, but empirical studies so far have been inconclusive. This paper uses the Office for National Statistics longitudinal study for England and Wales to investigate whether mixed-ethnic unions are more likely to end in divorce than co-ethnic unions. We followed married couples in 1991?C2001 and examined their risks of divorce. We found evidence that mixed-ethnic unions have a higher risk of dissolution than co-ethnic unions. However, after controlling for partners?? characteristics, most importantly the younger ages of people in mixed-ethnic unions, the risk of divorce for mixed-ethnic unions was no longer elevated, but lay close to the higher risk found for the two constituent co-ethnic unions.     

Does Community Context Have an Important Impact on Divorce Risk? A Fixed-Effects Study of Twenty Norwegian First-Marriage Cohorts

The decision to divorce may be affected by the characteristics of the local community. Community characteristics may be barriers to divorce, or they may increase the attractiveness of divorcing (e.g., access to a good remarriage market), but our knowledge of such influences is sparse. This study examines two such community-level factors: socio-economic conditions and the local marriage market. In this study, discrete-time hazard models with community-level fixed effects are estimated using register-based data on Norwegian first marriages during the period from 1980 to 1999, with longitudinal information on both the community and couple levels (N?=?283,493). The results show that there are important community-level influences on couples?? divorce risk, but these change dramatically when fixed effects are introduced.     

The impact of first-birth timing on divorce: New evidence from a longitudinal analysis based on the central population register of Norway

The association between divorce risks in first marriage and the timing of the first birth is inspected in a life-table analysis of registered birth and marriage histories from Norway. One of the main conclusions is that the high propensity to divorce among women who have had a premarital birth is not confined to those who marry someone other than the father of their child. Also, women who have had a premarital child with their husband, run a much higher risk of marital breakup than do those who had their first baby in wedlock. The relative difference between these two groups, which appears to be particularly large at the beginning of marriage, has decreased during the last two decades. It is argued that couples who postpone childbearing beyond two years of marriage may have particularly low divorce rates.     

Disentangling the Long-term Effects of Divorce Circumstances on Father–Child Closeness in Adulthood: A Mediation Analysis

Many studies have shown that the relationship between nonresidential fathers and their children in youth has a lasting influence on their relationship in adulthood. Comparatively less is known about the process through which divorce affects father–child relationships. We assess if and how the divorce circumstances of interparental conflict, the presence of new partners, and geographical distance between parents affect nonresidential father–child closeness in adulthood. Using a path model, we test whether father–adult child closeness is mediated by fathers’ involvement after divorce. The results of this study demonstrate that the level of interparental conflict and the presence of a fathers’ new partner after the divorce negatively affect the closeness between fathers and children in adulthood. Our mediation analysis demonstrates that both the effects of interparental conflict and new partnerships on closeness are partially mediated by father involvement and contact frequency during childhood. In other words, it is partly through the negative effect that interparental conflict and new partners have on fathers’ involvement that fathers and children become less close later in life. Our study highlights the importance of disentangling the effects of different factors associated with divorce when examining nonresidential father–child relationships.     

Wedding Amidst War? Armed Conflict and Female Teen Marriage in Azerbaijan

Does armed conflict influence female teen marriage? Despite increasing attention to early marriage, its drivers and consequences, quantitative research on whether teen unions are affected by situations of armed violence is minimal. This paper addresses this gap by examining the relationship between exposure to the conflict in Nagorno-Karabakh over 1992–1996 and teen marriage outcomes in Azerbaijan. Using data from the 2006 Demographic and Health Survey and the Uppsala Conflict Data Program, I compare cohorts at risk of teen union before and during the conflict climax years with a modelling strategy that exploits information on forced displacement and spatial variation in conflict violence. Results show that experiencing war violence in adolescent ages, its intensity and frequency are associated with a lower risk of teen marriage. Reductions are largest for the cohorts who spent most of their adolescent ages under conflict and who were displaced as a result. For never-migrant conflict-affected girls, declines extend to the youngest cohorts. The combination of age at conflict occurrence and the experience of disruptive events like forced migration matters for teen marriage outcomes.Supplementary InformationThe online version contains supplementary material available at 10.1007/s10680-022-09645-0.     

韩国跨国婚姻发展趋势——配偶差异、婚姻稳定度及生育率研究

本研究回顾了近年来韩国境内跨国结婚及离婚的发展趋势,并探究了这些结婚及离婚夫妻的社会人口统计学模式。具体运用了近期的微观调查研究结果以及结婚离婚注册在户的资料,检视了跨国婚姻中配偶之间的差异对于一段婚姻关系稳定程度的影响。此外,外籍配偶的生育率亦为本文关注的焦点。研究结果显示跨国夫妇在年龄和受教育程度上都存在着显著的差异。正如国际开放性假说所指,从社会人口统计学角度来看,韩国社会对韩国男性寻找外籍配偶持更开放和灵活的态度。现行假说认为跨国配偶的差异性将增加婚姻解体的风险以及缩短婚姻的寿命,但这样的假设似乎并不适用于韩国的跨国婚姻。研究同样发现外籍妻子的生育率相对韩国妻子较低。     

Union Stability and Stepfamily Fertility in Austria,Finland, France &; West Germany

In this paper, we test the hypothesis that unique effects of stepfamily composition on union fertility are confounded with differences between stepfamilies and couples without stepchildren in the risk of union disruption. We use birth and union histories from Fertility and Family Surveys in Austria, Finland, France and West Germany. The risks of a union birth and separation are modeled simultaneously, allowing for the potential effects of unobserved predispositions to have a child or to separate on the other event. We test hypotheses drawn from the value of first and second shared births to couples: Net of the couple’s combined parity, the birth risk will be greater if the child is (a) the first in a union, (b) the first biological child for one of the partners, or (c) the second child in a union.Henz, U. et Thomson, E., 2005. Stabilité des unions et fécondité des familles recomposées en Autriche, Finlande, France et Allemagne de l’ouest, Revue Européenne de Démographie, 21: 3–29.     

The Multifaceted Impact of Education on Entry into Motherhood

This article studies the composite effect of education on young women’s entry into motherhood, using longitudinal data from Norway from 1971 to 2001. In line with previous research, we find that school enrolment delays motherhood, but having finished education there is a catching-up effect, as women who have completed at higher levels have their first child sooner than women who have completed at lower levels. Contrasting behaviour between women within various fields of education further indicate a career-adjustment effect related to differences in opportunity costs and/or preference heterogeneity. Finally, increasing educational differences in the timing of motherhood among younger cohorts suggest that long parental leaves and generous family benefits may fit better with a career track in some jobs than others.Lappegård T. et Rønsen M., 2005, The multifaceted impact of education on entry into motherhood, European Journal of Population 21: 31–49Lappegård T. et Rønsen M., 2005, Les multiples facettes de l’effet de l’instruction sur la maternité, Revue Européenne de Démographie, 21: 31–49     

经济危机时期的婚姻变动特征——以对20世纪30年代上海市民的结婚率、离婚率的分析为例

社会的细胞是家庭,家庭的基础是婚姻,因而婚姻关系的变动能折射出社会变迁的节奏。作为社会急剧变化形式的经济危机,除对社会整体造成沉重打击外,对个人及家庭的婚姻关系也有不容忽视的冲击。在上世纪30年代席卷全球的世界性的经济危机中,各国的婚姻关系就出现了与寻常不同的变动特征,结婚率与离婚率均呈下降的趋势,这在同时期的上海地区也有明显的体现。这也充分说明了社会经济因素在婚姻变动中的重要影响。     

“新离婚时代”背景下婚姻的社会干预模式简

改革开放前后,社会对于婚姻的干预有着截然不同的模式.改革开放前善于做思想政治工作的基层组织、主张政治高于一切的思想文化、对离婚严格把关的法院是婚姻的主要干预力量.改革开放后,社会对婚姻的干预模式发生很大变化,国家权力的全面收缩、工业化带来的亲族疏离、中国传统文化的弱化等,导致婚前同居、婚外性关系、性随意等一系列社会问题,离婚率不断攀升,而同时人们越来越重视婚姻对个体幸福度的意义,现代婚姻家庭的分裂态势令人担忧,在新的时代背景下健全社会对婚姻的干预模式,势在必行.     

个人独资企业、合伙企业纳税义务主体的思考

探讨了我国内资企业所得税法纳税主体 ,在结合国情并参考国外立法先例的基础上 ,提出新的分类意见。个人独资企业、个人合伙企业按个人所得税法纳税 ;在现阶段 ,对各类合伙企业 (商合伙 )确认为公司 (或法人 )所得税的纳税义务人比较合适     

The Gendered Effects of Divorce on Mothers’ and Fathers’ Time with Children and Children’s Developmental Activities: A Longitudinal Study

How divorce influences parents’ and children’s time use has received very little scientific attention. This study uses high-quality longitudinal time-diary data across six waves from the Longitudinal Study of Australian Children to examine how parental separation shapes parent–child time and children’s daily activities. Results show that separation leads to a strong increase of gender inequalities in parents’ time use. After separation, mother–child time doubles, two-parent time declines by three, and father–child time remains low. Parental separation also leads to a decline in children’s time allocated to educational activities (e.g., studying, reading) and an increase in children’s time in unstructured activities (e.g., TV watching, video gaming, smartphone use). Additionally, the effect of separation on children’s time use is twice as large for boys than for girls, with gender gaps in children’s unstructured time increasing over time. Finally, mother–child time returns to similar pre-separation levels over time, but only after 4 years since separation occurred. The study findings are robust to different panel regression strategies. Overall, this study implies that parental divorce negatively affects children’s developmental time use, especially among boys, and leads lone mothers to experience increasing ‘time penalties’ associated with gender inequalities in society.     

家庭经济与婚姻模式的互嵌与融合——对江西安义农村“闪婚”现象的分析

通过考察江西安义县农村"闪婚"现象,发现"闪婚"是家庭经济模式制约下的一种选择,而传统习俗、家庭权力规约也构成了"闪婚"的推动力量,并非一定是现代价值理念的渗透和传统文化的衰弱所促成。特定的家庭经济模式隐含着对"闪婚"的一种功能性需求,有着微妙的"互嵌"关系,而"闪婚"之后夫妻双方一体的经营方式又进一步型塑、强化了家庭关系和家庭责任,因而"闪婚"未必导致"闪离"。所以,从传统到现代的"闪婚"模式,并非是一种线性的单向度变迁,而是相互嵌入、相互融合的过程。     

初婚解体风险变化趋势及其影响因素——基于CFPS2010数据的分析

基于中国家庭追踪调查数据(CFPS2010),分析中国初婚解体风险变化趋势及其影响因素。结果表明:随时间推移,初婚解体风险总体呈现上升趋势,其对城市的影响超过了农村,对女性的影响超过了男性;初婚年龄与初婚解体风险呈现轻微的U型关系,主要是由早婚或晚婚的婚姻异质性所引起;婚姻异质性对初婚解体风险的作用受择偶梯度的影响,"男高女低"婚姻模式的初婚离婚风险远远小于"女高男低"模式;在家庭因素的影响中,生育孩子有利于降低初婚离婚风险,而与父母同住及婚前同居则显著增加了初婚离婚风险。     

The demographic effect of mixed marriages

This paper gives a formal expression for the demographic effect of mixed marriages; i.e., the effect on the number of children, and thereafter illustrates the long-term effects of these marriages with a simple simulation model     

《中国注册会计师独立审计准则》三个问题的探讨

《中国注册会计师独立审计准则》是中国注册会计师进行独立审计应掌握的原则。针对这一准则,本文拟从审计报告的签署、独立审计准则体系的层次、《盈利预测审核》第十五条存在的问题进行探讨。     

Non-intact Families and Children’s Educational Outcomes: Comparing Native and Migrant Pupils

This study explores whether the association between living in a single-parent household and children’s educational outcomes differs by migration background through comparing natives with first- and second-generation migrant pupils from different areas of origin. While there is strong evidence of an educational gap between migrant and native pupils in Western countries—and particularly in Italy—the interaction with family structure has been under-investigated. We suggest that native children have more socioeconomic resources to lose as a consequence of parental breakups, and thus may experience more negative consequences from living in a single-parent household compared to migrant children, who tend to have poorer educational outcomes regardless of family disruptions. Moreover, for migrant children, family disruption could result from parents’ migratory project (transnationalism) rather than separation or divorce, thus not necessarily implying parental conflict and a deteriorating family environment. Empirical analyses of data from the ISTAT ‘Integration of the Second Generation’ survey (2015) show that native Italian pupils from single-parent households in lower secondary schools are more strongly penalised in terms of grades, and less likely to aspire to the most prestigious upper secondary tracks when compared to second- and, especially, first-generation children. Indeed, the latter have been found to experience virtually no negative consequences from parental absence. Contrary to expectations, we found no substantial differences in the non-intact penalty based on the reason for parental absence (transnationalism vs divorce), nor by migrants’ area of origin.Supplementary InformationThe online version contains supplementary material available at 10.1007/s10680-022-09638-z.     

The Economic Consequences of Divorce for Women in the European Union: The Impact of Welfare State Arrangements

Increasing divorce rates and growing concerns on welfare dependency urge the question whether welfare state arrangements moderate the negative economic consequences of divorce. In this study, the question is answered by comparing the short-term economic consequences of divorce for women across 14 Member States of the European Union. Using longitudinal data from the 1994–2000 European Community Household Panel survey, I demonstrate that the Member States differ in the extent to which women suffer economically from divorce. Multivariate analyses show that welfare state arrangements temper the economic consequences of divorce for women. Income-related arrangements reduce the economic strains of divorce most, then employment-related arrangements. These welfare state effects cannot be attributed to country differences in the composition of divorced women.     

Why do Socioeconomic Differences in Women’s Living Standards Converge After Union Dissolution?

Union dissolution is a critical event for women’s living standards. Previous work has found that women in high-income unions lose more from union dissolution than women in low-income unions. This study proposes two mechanisms to explain this “convergence” in living standards. The compensation mechanism concerns the ability to compensate the loss of partner earnings with alternative sources of income, whereas the partner independence mechanism concerns how much women stand to lose from dissolution in the first place. To test these mechanisms, the author drew on a unique administrative dataset from the Netherlands, covering women who experienced dissolution within ten years after union formation (N = 57,960). A decomposition analysis showed that convergence was not driven by compensation: women from all income groups decreased their household size and re-partnered, women from low-income unions increased transfer income, and women from high-income unions increased personal earnings and decreased tax payments. Instead, convergence was driven by partner independence: women from lower-income unions depended relatively less on their partners because they relied more on transfer income prior to dissolution. These results demonstrate how partners’ interdependence moderates the consequences of life events. The welfare state plays a crucial role in this process.     

清末民初婚姻习俗的演变

清末民国时期社会变革剧烈,婚俗的变化反映了社会政治、经济和思想观念的变化。西式婚礼的引进,妇女意识的觉醒和五四运动对旧封建礼俗的冲击使得新式婚姻仪式逐步要替代旧的婚礼仪式"。新旧并存,中西共用"是这一时期婚姻习俗演变的主要特点。妇女社会地位的提高在婚姻中也可以反映出来,尤其是晚清民国时期婚姻法中关于离婚的有关规定,充分体现出妇女地位的提高已经成为可能。