The 10% Flat Tax: Tithing and the Definition of Income

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.     

Predicting body fat using weight–height indices

While body fat is the most accurate measure of obesity, its measurement requires special equipment that can be costly and time consuming to operate. Attention has thus typically focused on the easier to calculate body mass index (BMI). However, the ability of BMI to accurately identify obesity has been increasingly questioned. This paper focuses attention on whether more general body mass indices are appropriate measures of body fat. Using a data set of body fat, height, and weight measurements, general models are estimated which nest a wide variety of weight–height indices as special cases. In the absence of a race and gender categorisation, the conventional BMI was found to be the appropriate index with which to predict body fat. When such a categorisation was made, however, the BMI was never selected as the appropriate index. In general, predicted female body fat was some 10 kg higher than that of a male of identical build and predicted % body fat was over 11 percentage points higher, but age effects were smaller for females. Considerable racial differences in predicted body fat were found for males, but such differences were less marked for females. The implications of this finding for interpreting recent research on the effect of obesity on health, society, and economic factors are considered.     

Researching in the Victorian censuses: a note on a computerized,annotated bibliography of publications based substantially on the census enumerators' books

The authors describe a project, begun in 1981, to locate, list, and annotate all the published work based substantially on the census enumerators' books for nineteenth-century censuses for England and Wales. The results are currently available in a computerized file, enabling a variety of searches by topic, geographical area, and type of population. Information is provided on using the data and the computerized bibliography. The authors note that, subsequently, data for censuses of Scotland and Ireland have been added.     

Cockpits,Hangars, Boys and Galleys: Corporate Masculinities and the Development of British Airways

This article sets out to examine the role of masculinity in the development of a gendered organizational culture over time. The development of images of masculinity within one company — British Airways — is examined through content analysis of company newsletters, advertising copy, annual reports, internal memoranda, and written rules and regulations. Exploring the notion of ‘multiple masculinities’, the article traces the prominent forms of masculinity that emerged in British Airways and assesses their impact on the ways that organizational practices were developed, maintained and understood. Four key corporate images of masculinity are examined — the pilot, the steward, the engineer and the ‘native boy’— and it is argued that those images contributed to the exclusion of women and people of colour from those occupations by laying down cultural rules about the ideal typical characteristics of the job holder. The article concludes by raising questions about the value of a multiple masculinities focus in explaining changing and contradictory practices of discrimination; the primacy of extra-organizational over organizational practices; and the relationship between multiple masculinities and hegemonic masculinity. Further research is suggested into the extent to which hegemonic masculinity is undermined, over time, by changing and contradictory forms of masculinity within definite sites of gender construction.     

The role of trade unions in strategic planning

The changing climate of industrial relations has created a more puralist and complex state of relationships within the industrial sector of the economy. Trade unions and their employees are demanding and achieving a greater degree of participation in both the long and short term issues which affect company decisions in terms of either resource allocation or general policy. This article examines the role of trade unions within the context of strategic planning and argues that their increasing involvement is inevitable and their role should therefore be effectively recognized and their contribution to the development of corporate strategy ensured.     

What Drives Citizen Participation in Political Gatherings in Modern South Africa? A Quantitative Analysis of Self-Reported Behaviour

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...