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41.
We find evidence of tax-driven strategic allocation of debt and asset risk across group entities of European banks. We evaluate the effects that establishing tax neutrality between debt and equity finance has on systemic risk, and show that the degree of coordination in implementing the hypothetical tax reform matters. In particular, a coordinated elimination of the tax advantage of debt would significantly reduce systemic losses in the event of a severe banking crisis. By contrast, uncoordinated tax reforms are not equally beneficial precisely because national tax policies generate spillovers through cross-border bank activities. (JEL G21, G28, H25) 相似文献
42.
Individual differences in infants’ engagement with their environment manifest early in development and are noticed by parents. Three views have been advanced to explain differences in seeking novel stimulation. The optimal stimulation hypothesis suggests that individuals seek further stimulation when they are under‐responsive to current sensory input. The processing speed hypothesis proposes that those capable of processing information faster are driven to seek stimulation more frequently. The information prioritization hypothesis suggests the differences in stimulation seeking index variation in the prioritization of incoming relative to ongoing information processing. Ten‐month‐old infants saw 10 repetitions of a video clip and changes in frontal theta oscillatory amplitude were measured as an index of information processing speed. Stimulus‐locked P1 peak amplitude in response to checkerboards briefly overlaid on the video at random points during its presentation indexed processing of incoming stimulation. Parental report of higher visual seeking did not relate to reduced P1 peak amplitude or to a stronger decrease in frontal theta amplitude with repetition, thus not supporting either the optimal stimulation or the processing speed hypotheses. Higher visual seeking occurred in those infants whose P1 peak amplitude was greater than expected based on their theta amplitude. These findings indicate that visual sensory seeking in infancy is explained by a bias toward novel stimulation, thus supporting the information prioritization hypothesis. 相似文献
43.
Although recent studies examine overall fertility trends in West Africa, few using advanced demographic techniques focus on adolescents. This study explores long‐term patterns of adolescent childbearing in 12 West African countries using 51 Demographic and Health Surveys covering birth cohorts that span 54 years (1940–1994). We employ classic demographic measures as well as disaggregation by early‐ (10–14 years old), middle‐ (15–17), and late adolescence (18–19). Cohort‐based estimates of total adolescent births, parity progression ratios, and rapid repeat birth probabilities reveal little change over time. Most women begin childbearing in adolescence, the progression to additional adolescent births remains common, and the incidence of rapid repeat births is high. In recent cohorts, women exit adolescence with an average of between 0.4 (Ghana) to 1.3 (Niger) births. Contrary to common assumptions, it is women commencing motherhood in early‐ and middle‐, not later adolescence, who account for most West African adolescent fertility. 相似文献
44.
Limited research on parental well‐being by child age suggests that parents are better off with very young children despite intense time demands of caring for them. This study uses the American Time Use Survey Well‐Being Module (N = 18,124) to assess how parents feel in activities with children of different ages. Results show that parents are worse off with adolescent children relative to young children. Parents report the lowest levels of happiness with adolescents relative to younger children, and mothers report more stress and less meaning with adolescents. Controlling for contextual features of parenting including activity type, solo parenting, and restorative time does not fully account for the adolescent disadvantage in fathers' happiness or mothers' stress. This study highlights adolescence as a particularly difficult stage for parental well‐being and shows that mothers shoulder stress that fathers do not, even after accounting for differences in the context of their parenting activities. 相似文献
45.
This study theorizes and empirically tests a conceptual framework to understand how a company can better motivate its employees to carry out persistent prosocial behavior and develop positive organization-employee relationships through corporate social responsibility (CSR) involvement. A managerial approach, employee participative decision making in CSR, is examined for its impact on the prosocial behavioral outcome among employees and the relational outcome for the organization. Furthermore, a psychological mechanism that emphasizes employees’ perceived need satisfaction is examined as the underlying explanation that drives the effectiveness of the managerial approach. The study results support that empowering employees to co-construct CSR decisions with top management is effective in satisfying employees’ basic psychological needs for autonomy, competence, and relatedness. This in turn increases the employees’ intention to maintain long-lasting involvement in CSR and improves their relationships with the company. This study provides important implications for public relations professionals and organizational leaders on how to improve their internal CSR communication and involvement practice and cultivate desirable organization-employee relationships. 相似文献
46.
AbstractParent-carers need support to continue to care for their child with significant disability in their home. There has, however, been little evidence that respite interventions have consistent or enduring beneficial effects on carer well-being. This article reports the findings of a qualitative study which adopted an Appreciative Inquiry philosophy to interview parent-carers of children with significant intellectual and/or developmental disabilities on how formal support services have helped them maintain their health and well-being, and disability support staff on how they help such parent-carers foster their health and well-being. We conclude that better communication and collaboration between service providers and users, more targeted training of workers, and embracing a person-centred and family-centred approach to respite services are needed. In addition, clearer definition and communication of the scope of respite services are required to best support families of children with significant disability in their home. 相似文献
47.
Saori Miyake Marguerite Renouf Ann Peterson Clive McAlpine Carl Smith 《Journal of Rural Studies》2012
Recent energy and climate policies, particularly in the developed world, have increased demand for bioenergy2 as an alternative, which has led to both direct and indirect land-use changes and an array of environmental and socio-economic concerns. A comprehensive understanding of the land-use dynamics of bioenergy crop production is essential for the development of sustainable bioenergy and land-use policies. In this paper, we review the patterns and dynamics of land-use change associated with bioenergy crops (hereafter referred to as ’bioenergy-driven land-use change’). The review focuses on four regions as the most prominent locations in which these patterns and changes occur: Brazil; Indonesia and Malaysia; the United States of America (U.S.A.); and the European Union (EU). The review confirms that bioenergy-driven land-use change has affected and will impact most severely on the ’land- and resource-abundant’ developing regions, such as Brazil, where economic development takes priority over sustainable land-use policies, and the enforcement capability is limited. Opportunities for more effective policy are available through the development of international climate change policy (e.g. REDD under the UNFCCC), and certification criteria for sustainable bioenergy products (e.g. EU RED). However, bioenergy produced from no and/or less land-using feedstocks (e.g. wastes and residues), and their associated technologies must be given higher priority to minimise bioenergy-driven land-use change and its negative impacts. 相似文献
48.
Ann Mische 《Sociological Forum》2012,27(1):245-250
This essay responds to Lamont’s (2011) article “How Has Bourdieu Been Good to Think With? The Case of the United States,” and Lizardo’s (2011) essay “The Three Phases of Bourdieu’s U.S. Reception,” both of which appear in this issue. 相似文献
49.
The effects of maternal responsiveness on infant responsiveness and behavior in the Still‐Face Task were longitudinally examined through infants' first 3 months. Maternal vocal responsiveness and infant vocal and smiling responsiveness significantly increased when infants were 2 months of age. Mothers showed continuity of individual differences in vocal responsiveness from the infants' newborn period. Maternal responsiveness predicted infant responsiveness within and across sessions. Compared with infants with low‐responsive mothers, infants with high‐responsive mothers were more attentive and affectively engaged during the Still‐Face Task from 1 month of age. Infants with high‐responsive mothers discriminated between the task phases with their smiling at 1 month, a month before infants with low‐responsive mothers did so. Infants in both groups discriminated between the phases with their attention and nondistress vocalizations throughout their first 3 months. Results suggest that maternal responsiveness influences infant responsiveness and facilitates infants' engagement and expectations for social interaction. 相似文献
50.