CORPORATE TAX LAWS, CORPORATE RESTRUCTURING, AND SUBSIDIARIZATION OF CORPORATE FORM, 1981–1995

Between 1981 and 1995 the dominant form of Fortune 500 firms changed from the multidivisional form to the multisubsidiary form (Zey and Camp 1996). The explanation for the movement toward subsidiarization originates in changes during the late 1970s and 1980s in the political economy, the relationship between corporations and capital, and the regulation of corporations. As a result of the declining capital accumulation of the 1970s, the federal government instituted two measures of corporate welfare, the Tax Reform Act of 1986 (TRA86) and the Revenue Act of 1987 (RA87), that provided corporations with nontaxable ways to restructure their acquisitions and divisions as subsidiaries. Thus, by the process of subsidiarization, corporations were able to continue capital flows. We examine the increase in subsidiarization from 1981–1995 as a means of assessing the utility of four theoretical perspectives to explain change in corporate form. A one-way random effects panel analysis demonstrates how corporate financial conditions, national business laws, and organizational characteristics combine to affect the rate of subsidiarization of U.S. corporations. Separate panel models for 1981–1985 (pre- TRA86) and 1986–1995 (post- TRA86) reveal that changes in corporate tax laws affect capital accumulation and result in significant change in corporate form. This analysis supports the structural political economy contingency theory arguing that change in capital accumulation, brought about by macro changes in political legal conditions of corporations, leads to the transformation of corporate form.     

The Effects of Parent‐Adolescent Relationships and Parental Separation on Adolescent Well‐Being

This article uses data from the National Longitudinal Study of Adolescent Health (Add Health) to investigate the short‐term effects of parental separation on adolescent delinquency and depression. Findings indicate that parent‐adolescent relationships prior to marital dissolution moderate the effects of parental separation on adolescent delinquency. The higher adolescents' satisfaction with their relationship with the same‐sex parent prior to residential separation the greater their increases in delinquent behavior when they are separated from this parent at Wave 2. These results highlight the importance of interpersonal relationships within the family prior to parental separation. Opposite‐sex parents constitute a significant influence on adolescents' depression regardless of family structure. These findings suggest that research on parental influences on children's well‐being needs to pay more attention to gender‐specific effects.     

Outcomes of an interdisciplinary study abroad course: learning Spanish and multicultural education concurrently

This study reports the outcomes of undergraduate students completing a pilot Interdisciplinary Intensive Course Abroad (IICA) with a service learning component. The IICA model is comprised of a three-part sequence of study that includes a seven-week course on campus, followed by three weeks of study abroad, and a summative seven-week course back on campus. The additional summative component gives students the opportunity to bring together their newly acquired knowledge and skills, and to reflect on how to integrate these experiences in their future. The sequence integrates discipline-specific content studies with foreign language classes, and grounds them with a study abroad experience. A mixed-method design was used to measure students’ development of language skills, understanding of multicultural education concepts, and intercultural skills. Primary data sources were pre/post-assessments, student field notes and reflections, and a post-course survey. Results indicated that students gained confidence in their Spanish skills and were likely to enroll in further Spanish courses, their ability to define multicultural education concepts increased, and service learning, homestays abroad, and their time in an indigenous reservation contributed to development of intercultural skills.     

Implications of parents’ work travel on youth adjustment

Guided by ecological, work–family spillover and crossover frameworks, this study examined mechanisms linking parental work travel (i.e. nights per year) to youth adjustment (i.e. externalizing and internalizing behaviours) through youth’s perceptions of parenting (i.e. knowledge, solicitation) with traveller and youth gender as moderators in a sample of 78 children in 44 two-parent families residing in the United States. The findings from multilevel analyses suggested that mothers’ travel nights predicted lower levels of maternal knowledge, with variation by traveller and youth gender. Mothers’ and fathers’ work travel and perceived parenting were predictors of youth’s externalizing behaviours, whereas only fathers’ work travel and perceived parenting were predictors of youth’s internalizing behaviours. Tests of indirect effects indicated that maternal work travel linked to youth’s externalizing behaviours through youth’s perceptions of maternal knowledge. These findings add to our limited understanding of work–family issues for parents who have the unique work demand of frequently travelling.     

A MADM justification of a budget reduction decision

In 1988, a significant budget reduction at the University of Wyoming left the Athletic Department nearly $700,000 short on operating funds compared to the previous biennium. In order to make the necessary monetary cuts, the Athletic Department eliminated the men's and women's varsity ski teams from University sponsorship, thus removing one of the most successful and popular programs from the athletic family. A protest of this action quickly spread throughout the state and the Athletic Department received harsh criticism. However, through the cardinal preference techniques of Multiple Attribute Decision Making, it was determined that the criticism of the Athletic Department for dropping the ski programs was unfounded. But in light of the politics of the situation, after several months of deliberation, the ski programs were eventually reinstated with a greatly reduced budget and the team committed to raise a certain percentage of their monetary requirements through their own fund raising efforts.     

Double vision: reply to Freese and Powell

Freese and Powell make a number of critiques of the theoretical assumptions, statistical methods, and use of variables in our paper, which raises questions about the typical use of the equal environments assumption in twin research. We do not find that any of their critiques modify our conclusion that the equal environments assumption cannot be taken for granted but must be subjected to empirical testing. We hope that our paper and the resulting exchange will lead sociologists to become more actively involved in the debate regarding the extent of genetic and environmental influences on social behaviors.     

Sex Differences and HIV Risk Behaviors: The Interaction between the Experience of Multiple Types of Abuse and Self-Restraint on HIV Risk Behaviors

Adolescents with abuse histories have been shown to be at increased risk to acquire human immunodeficiency virus and sexually transmitted infections. In addition, teens with lower levels of self-restraint or higher levels of distress, such as those with psychiatric concerns, have also demonstrated increased sexual risk behaviors. This study explored sex differences in sexual risk behaviors among a sample of adolescents in a therapeutic/alternative high school setting. Moderated regression analysis showed that a lower level of self-restraint was associated with sexual risk behaviors in boys but not in girls. Rather, the interaction of self-restraint and multiple types of abuse was associated with greater sex risk within girls in this sample. Results suggest that girls and boys with abuse histories and low levels of self-restraint may have different intervention needs related to sexual risk behaviors.