关系原则下的税收制度困境及应对

对税收遵从行为解释中,传统的威慑型遵从理论过多地强调人理性自私的一面,而忽视了人在社会情境中非理性的一面,以致无法解释一部分税收遵从行为的实践。源于西方社会实践的这些理论在中国本土实践中,其解释力有所减弱。对于社会取向的中国人,习惯于以其在情境中的利害关系与认识,去界定是遵从还是反抗：从关系原则的视角,结合税收遵从的理论与“嵌人性”理论,论述华人社会关系原则下税收制度困境及其应对。     

Sexual Behavior,Sexual Knowledge,and Sexual Attitudes of Emerging Adult Women: Implications for Working With Families

The purpose of this study was twofold: first, to examine the sexual behavior of emerging adult women in relation to their sexual knowledge, sexual attitudes, and perceptions of their parents' sexual attitudes; and second, to discuss the implications of this research in working with young adult women. Three hundred and sixty-four college-age women were administered the Sexual Experiences Inventory, Miller-Fisk Sexual Knowledge Questionnaire, and the Hendrick Sexual Attitude Scale. Ninety-six percent of the sample reported primarily heterosexual behavior. Sexual knowledge of participants was not related to their reports of sexual behavior. The sexual attitudes of college-age women and their perceptions of their parents' attitudes toward sexual behavior were found to relate positively to participant sexual permissiveness and sexual practice. The implications of these findings were discussed in relation to working with families and providing effective interventions to reduce unsafe sexual practices among emerging adult women.     

Marital Status and Self-Rated Health in Rural Inhabitants in Japan: A Cross-Sectional Study

Poor self-rated health is considered to be a predictor of short survival, and self-rated health is associated with several lifestyle and sociodemographic factors. To determine whether marital status is an independent risk factor for poor self-rated health among inhabitants in rural areas, we conducted a cross-sectional survey of inhabitants in Japan. Complete responses were obtained from 10,268 individuals. Self-ratings of mental health, demographics, and symptoms were used to predict self-rated health. Being male; having disease, questionnaire-based physical complaints, and depressive state; having lower levels of education; and being divorced resulted in higher odds (95% confidence interval) for poor self-rated health, presenting 1.41 (1.18–1.69), 10.8 (8.62–13.7), 1.11 (1.09–1.12), 1.11 (1.08–1.13), 1.22 (1.02–1.46), and 1.53 (1.01–2.31), respectively. In contrast, age, friendship, and other marital status such as single or bereaved showed no significant relationship with poor self-rated health. To improve self-rated health among rural inhabitants, attention should be focused on divorced inhabitants, especially men.     

Gender Differences in Poverty Rates After Marital Dissolution: A Longitudinal Study

ABSTRACT

Data from the Canadian Survey of Labor and Income Dynamics were used to examine rates of entering low income for divorced and separated men and women from 1999 to 2004. One in 5 women entered low income in the breakup year as compared with 1 in 13 men. About one quarter of women remained in low income for at least 1 year compared with 9.8% of men. Most divorced and separated women who entered low income did so during the breakup year and remained in low income for 1 year. However, women less than 40 years old were at higher risk of persistent poverty.     

Caregiver–Youth Communication about Sex in South Africa: The Role of Maternal Child Sexual Abuse History

Much of the research on child sexual abuse focuses on negative outcomes. This brief report explores a potentially protective parenting behavior among black South African female caregivers with and without a child sexual abuse history. Using cross-sectional baseline data, we hypothesized that caregiver child sexual abuse history would be positively associated with caregiver–youth sex communication and this relationship would be strongest for girls. Youth whose caregiver experienced child sexual abuse were more likely to report communicating with their caregiver about sex than youth whose caregivers did not experience child sexual abuse; however, this relation did not hold for caregiver reported communication. Child sexual abuse survivors’ ability and decision to discuss sex with their youth has the potential to protect youth from sexual risk and demonstrates resilience among a group rarely acknowledged for positive parenting practices.     

Knowledge and Behavioral Impact of Adult Participation in Child Sexual Abuse Prevention: Evaluation of the Protecting God’s Children Program

ABSTRACT

This article presents findings from an evaluation of a popular adult training program (Protecting God’s Children) used in Catholic institutions, including schools, churches, and social service agencies. The study explores knowledge and behavior change based on pretest/posttest questionnaires administered to over 500 adults and follow-up questionnaires sent six months after the training. The participants in the training were compared to a control group of adults who did not participate in the program. The results indicate that participants arrive at the training with fairly high rates of preexisting knowledge but that the program increases knowledge across demographic groups. Follow-up surveys suggest that the new knowledge is retained over six months. The study indicates that the program is associated with an increase in participants talking to their own children about child sexual abuse. Participants also report sharing information with other adults and monitoring behavior around children more closely.     

Age Variation in Performance Among Preschool Children in a Sexual Abuse Prevention Program

The purpose of this study was (a) to determine whether preschool age children could be taught sexual abuse prevention skills and concepts, and (b) to determine if any variation in performance exists as a function of the age of the child. Over 1300 preschool children ages 3-to-6-years were pretested and either participated in the prevention program or a control program. Children were posttested on knowledge and skill gains. Children who participated in the prevention program demonstrated greater knowledge of prevention skills and concepts compared to age matched controls. The benefits of participation in prevention program varied across age groups. Multiple comparison of posttest means indicated that trained 4-, 5-, and 6-year-olds demonstrated significantly greater knowledge of prevention skills and concepts than 3-year-olds. Trained 6-year-olds demonstrated significantly greater knowledge than trained 4-year-olds. The results indicate that preschool age children can be taught prevention skills and concepts. However, benefit from participation in prevention programs varies with age.     

An Episodic Analysis of Substance Use and Risky Sexual Behavior in a Racially Diverse Sample of Young Men Who Have Sex with Men

Many studies have examined the relations between drug use and sexual behaviors; however, few have utilized episodic data to examine the co-occurrence of both behaviors within the same episode. This study surveyed 403 racially and ethnically diverse gay, bisexual, and other young men who have sex with men (YMSM; ages 18–29) in New York City. Men were surveyed about their sexual behavior and concurrent use of illicit substances and alcohol during their most recent sexual encounter with their main and/or casual partner(s). Logistic regression models were built to analyze predictors of unprotected oral and anal intercourse with main and casual partners. Results suggest that use of inhalant nitrates and alcohol increased the odds of men engaging in unprotected receptive anal intercourse (URAI) and men who identified as middle or high socioeconomic status (SES) were at lower odds of engaging in URAI with their main partner. Use of other illicit substances was not associated with unprotected sexual intercourse. These findings indicate a need to further consider the role of licit substances used by YMSM as a means of further reducing the incidence of HIV infection in this population. In addition, the high rates of unprotected anal intercourse among men reporting a main partner has the potential to be a significant source of HIV risk, and should be further explored among YMSM.     

“What Kind of People Do You Think We Are?”: The Scenography of Gypsy Performances of Difference

In Parakalamos (a village in NW Greece) Gypsyness, historically constituted as a “disheveled otherness,” claims a space of encounter with people and actions that are “other,” but also arise from within, ossified, but also ephemeral and fleeting. By exploring the way Gypsies in Parakalamos discussed and experienced processes of identification, I shift the issue of Gypsy otherness away from the well-ordered schema of neatly divided communities usually found within Gypsy ethnography, and I am concerned with the scenography of Gypsy difference: drawing upon a more general discussion on stereotypes, identity, and difference, I explore the situatedness, instability and partial character of Gypsy performances of difference, which nonetheless cannot lie outside the topography of marginality in and through which Parakalamos Gypsies have emerged as particular historical subjects.