Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure
In: Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
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In: Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
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Working paper
In: Foreign policy analysis: a journal of the International Studies Association, Band 10, Heft 4, S. 313-327
ISSN: 1743-8586
World Affairs Online
In: International social science journal: ISSJ, Band 23, Heft 1, S. 36-47
ISSN: 0020-8701
A dichotomy of biological vs soc factors in human aggressiveness is rejected, since both interact. Recent res on hormonal influences upon brain org in animals early in life as affecting later aggressive & sexual behavior is summarized. Res on the role of testosterone in the development of aggressive behavior has now been extended to primates. F monkeys exposed to testosterone during uterine development have been shown to exhibit aggressive & masculinized behavior in later life. Clinical observations suggest that certain reproductive as well as non-reproductive hormones may affect the probability of aggressive behavior in humans. But little is yet known of the endocrine concomitants of anger, threat & attack in man, although there are intriguing clues involving steroid hormones & biogenic amines. Work done on rodents in recent yrs has been concerned with the relations between pop density, endocrine function & behavior. Results have suggested that as pop density reaches a high level, adrenal function tends to increase considerably, while gonadal function tends to diminish & aggressive behavior tends to increase. Res leads beyond strictly hormonal studies to hormone-related biochemistry of informationprocessing in the nervous system, & into the broader field of human biochemical genetics. Of particular interest is res begun a few yrs ago- into the 'Lesch-Nyhan syndrome.' This is a disorder of purine metabolism in which overproduction of aric acid is accompanied by severe behavior disturbance including unusual aggressive manifestations. The disease is transmitted as an X-linked recessive trait, & a specific enzyme deficiency has been delineated. The presence of abnormal enzyme can now be identified by tests. A range of res possibilities exists re the effects of various brain-stimulating purines on parame - ters of aggressive behavior. It is concluded that the biological set's must ultimately work in conjunction with the soc set's toward a better understanding of endocrine, biochemical, genetic evolutionary & neuropbysiological factors involved in human behavior. M. Maxfield.
In: Foreign policy analysis, Band 10, Heft 4, S. 313-327
ISSN: 1743-8594
In: Alternativas: cuadernos de trabajo social, Heft 21, S. 29-46
ISSN: 1989-9971
In Romania, the communist period brought about some serious damage to the image of the woman both at the society and at the family level, a fact that generated numerous social problems. Later on, the transition from socialism to capitalism was carried out with difficulty, and, in order to overcome the crisis situation (both social and familial) created, after 1989 the politicians preferred to "import" solutions without adapting them to the needs of the people, to its lifestyle and especially to the religion and culture of this nation. Moreover, domestic violence "continued its natural course", still being considered a hidden problem, protected by the privacy of the family, by the institution of marriage and conceived as a thing that was allowed, accepted. Studies that should analyse the real status of this social problem were carried out only at national level, with more emphasis being laid on identifying the cases reported and solved and on the types of violence the victims were subjected to, but, unfortunately, the local or regional studies that should bring new and specific elements are very few. For this reason, the present survey tries to analyse the issues related to woman's victimisation within an area lying in the south of Romania, namely in the Argeş County, by shaping a portrait of the woman from this area who presents a high risk of being abused and by identifying the cultural and structural barriers that prevent abuse and provide the means the victims need in order to be safe. The interviews carried out with the victims of domestic violence, as well as the analysis of their files, for a period of three years, render, in addition to the severity of the acts of violence and the trauma suffered, the authorities' incapacity to manage this phenomenon which seems to become more and more present in Romanian households every single day that goes by.
In: Social & environmental accountability journal, Band 33, Heft 2, S. 120-120
ISSN: 2156-2245
In: Journal of accounting and public policy, Band 31, Heft 1, S. 86-108
ISSN: 0278-4254
In: Žurnal Sibirskogo Federal'nogo Universiteta: Journal of Siberian Federal University. Gumanitarnye nauki = Humanities & social sciences, S. 1733–1752
ISSN: 2313-6014
The article is devoted to the study of the patterns of network interaction as regards teenagers and their attitude to the aggressive behaviour in social networks. The article is based on data obtained by specialists of the Center for Sociology of Education of the Institute of Education Management of the Russian Academy of Education as a result of an anonymous survey of 2074 students from grades 5, 7, 9 and 11 of Moscow region schools. Methods of mathematical statistics were used for data processing. The analysis is aimed at identifying the influence of social, demographic and behavioural characteristics that determine the attitude of teenagers to aggression in social networks. It has been revealed that the leader's position of a teenager in the class contributes to a greater participation of this teenager in network interaction, which is associated with their motivation to expand their social circle. The growth in the number of provocative statements in the network communication by the time of graduation indicates that the need for manipulation in social relations plays an important role in the process of network communication at this age. It has been proved that while growing up teenagers start to change the attitude to aggression; the share of high school students who negatively perceive aggression scenes decreases; active users are more likely to show a positive attitude towards aggression scenes, which evidences their "getting used to" the aggressive style of communication on the Internet. Teenagers focused on attracting the attention of others (those who consider their accounts "provocative", "expansive" or "extraordinary") are more likely to enjoy watching violent scenes than the owners of "ordinary" accounts. Personal experience of participating in aggressive situations either in the role of an "aggressor" or a "victim" facilitates their acceptance of aggression. The data presented allow us to conclude that the most significant factors for the creation of the teenagers' attitude to expression of aggression in social networks are their gender, age, frequency of use of social networks, self-presentation on the Internet, social status in the class, estimation of their future success
In: Journal of accounting and public policy, Band 35, Heft 1, S. 66-83
ISSN: 0278-4254
In: Annals of sex research, Band 1, Heft 4, S. 533-547
In: Sexual Abuse: A Journal of Research and Treatment, Band 1, Heft 4, S. 533-547
In: Copenhagen Business School, CBS LAW Research Paper No. 20-27
SSRN
This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a non-financial sector private sector business entity with 327 companies with a period of 3 years. Then the determination of the sample using a purposive sampling method used a sample of 148 companies. The results of this study indicate that the existence of political connections in state-owned enterprises and private-owned enterprises has a significant positive effect on tax aggressiveness.
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In: Social psychology, Band 41, Heft 1, S. 27-34
ISSN: 2151-2590
This study examines the extent to which implicit measures of aggressiveness predict actual aggressive behavior in response to provocation. Participants (n = 77) completed implicit measures of aggressiveness, were or were not exposed to insult from an experimenter, evaluated the performance of the experimenter (i.e., opportunity for aggressive behavior), and completed explicit measures of aggressiveness. Results showed that the implicit measure of aggressiveness significantly predicted aggressive behavior in response to provocation, whereas it was not predictive when there was no provocation. The discussion deals with the validity of implicit measures as predictors of aggressive behavior and their moderators.
In: Georgia Tech Scheller College of Business Research Paper No. 19-06
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Working paper