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Developing a fair and widely accepted income definition presents one of the greatest challenges to tax reform. To arrive at a definition separate from the federal tax code, we surveyed 1200 Latter‐day Saints about their practice of tithing. Tithing is similar to a flat tax with no deductions, where individuals voluntarily contribute 10% of self‐defined income to the church. The results of our survey indicate that most respondents operate on a cash realization basis, which excludes savings and does not allow any deductions. Respondents' income concepts generally do not coincide with current tax laws or economists' views of comprehensive income. 相似文献
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George Becker 《Sociological Forum》1992,7(4):641-660
The Merton thesis identifies two movements — English Puritanism and German Pietism — as causally significant in the development of the scientific revolution of the 17th and 18th centuries. It attributes this connection to a strong compatibility between the values of ascetic Protestantism and those associated with modern science. This article questions Merton's conclusion regarding one of these movements, German Pietism, by arguing that the Pietist ethos stood in sharp conflict with what Merton has called the normative structure of science. One manifestation of this conflict involves Friedrich Oetinger's articulation of a contending religious-mystical conception of science, which assigned a central place to feeling, intuition, the role of the divine, and a qualitative approach to nature. This conception of science, it is argued, provides the clearest indication of the conceptual and valuative distance that tended to separate Pietists from the new science of the 17th and 18th centuries.An earlier version of this article was presented at the 1990 meeting of the Society for the Scientific Study of Religion, in Virginia Beach. 相似文献
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Seasonal patterns of fertility measures: theory and data 总被引:1,自引:0,他引:1
Becker S 《Journal of the American Statistical Association》1981,76(374):249-259
The distribution of births by month exhibits a seasonal pattern in most populations. The monthly marital fertility rate for an area of Bangladesh provides a good example of the seasonal periodicity. Seasonal patterns of measures of reproduction in a population of married women are considered. Equations are developed that predict the seasonal patterns of these alternative measures under the assumption that the fertility rate (R) follows a trigonometric curve. This is followed by an empirical analysis of the measures in a Bangladesh population that has a pronounced seasonal fertility. The investigation is intended both to validate the theoretical framework developed in the 1st part of the paper as well as to determine whether seasonal variation in actual populations is sufficiently large to affect the alternative measures significantly. 4 measures are considered: pregnancy prevalence (PP)--the proportion of married women who are pregnant at the survey date; mean open birth interval (MOI)--the time from the last live birth to the date of the survey for parous women and from the time of marriage to the date of the survey for nulliparous women; mean closed interval-birth (MCIB)--the mean interval between the last 2 live births for married women who have a birth in the period immediately preceding the survey date; and mean closed interval-woman (MCIW)--the mean interval between the last 2 live births for women who have had at least 2 children by the time of the survey. It is assumed that the seasonal pattern of the fertility rate of a population follows a cosine curve and that there is no trend in annual fertility from year to year. The lag and relative variability of the other measures are considered in comparison with the fertility rate curve. The predictions from this theoretical effort, when compared with observed patterns and trigonometric regression results for each measure in data from Bangladesh, are shown to be quite accurate. The figure and regression results show that R, PP, and MOI have definite seasonal periodicity, but MCIB and MCIW do not display any seasonal patterns. If there is a secular trend in fertility in addition to seasonality, these relationships between the seasonal patterns of the measures may no longer hold. There is a disadvantage to using closed interval measures, for they are unable to detect effects of limiting of childbearing in a population since they are based only on information from women who have births. 相似文献
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Adoption of the most effective methods of contraception requires individual decision-making and negotiation with contraceptive providers. In order to take account of both behavioral elements, a two-dimensional framework for understanding contraceptive adoption and continuation by unmarried young is proposed, incorporating a "social-psychological model" of individual decision-making and an "interpersonal model" of factors affecting provider-client interaction. The social-psychological model is based on an earlier value-expectancy theory of behavior motivation as applied to health-related behaviors. The interpersonal model is derived from conflict-bargaining perspectives on professional-client interaction; it is suggested that expectations for this interaction are based on a limited number of internalized "models": the "professional"; the "bureaucratic"; the "commercial"; and the "parental." Insofar as client and professional "models" disagree, communication may break down and client understanding and/or acceptance of provider advice cannot be assured. The components of the social-psychological and interpersonal models are described in detail, and a combined framework is proposed. 相似文献
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Gordon Steven Struwig Jarè Roberts Benjamin Mchunu Ngqapheli Mtyingizane Samela Radebe Thobeka 《Social indicators research》2019,141(2):791-808
Social Indicators Research - Community and public gatherings are an important component of political participation in sub-Saharan Africa. Formal and informal community meetings and rallies are... 相似文献
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Urban Ecosystems - Urbanisation can be dangerous to biological diversity, but on the other hand cities can enhance local and regional biodiversity by providing habitat analogues for many –... 相似文献
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