23 resultados para Tax morale, social norms, Austria
em Université de Lausanne, Switzerland
Resumo:
BACKGROUND: High volumes of alcohol consumption and risky single occasion drinking (RSOD) among university students have been shown to be associated with considerable harm to both those who consume alcohol and their fellow students. The vast majority of these studies are based on US and Canadian samples. AIM: The present article provides an overview of the characteristics of alcohol-consuming university students in Europe. METHOD: 65 relevant articles published within the last 20years using European student populations could be identified. RESULTS: Sociodemographic, individual, social, and university-related characteristics associated with alcohol consumption patterns could be identified. Male students, in particular, tended to consume alcohol more often and in higher quantities, including RSOD. Students consumed alcohol chiefly during social gatherings and for social and enhancement motives. Those without family obligations and those living alone, with roommates or in areas with a high density of students were more likely to consume alcohol in higher quantities, and to engage in RSOD. Students tend to overestimate the extent of their fellow students' alcohol consumption. CONCLUSIONS: Health promotion and prevention efforts which focus on these characteristics (i.e., gender, drinking motives, living conditions and social norms), and which have been successful and evaluated among university students in the US and Canada, may also be very promising for their European counterparts.
Resumo:
Alcohol use disorders (AUDs), and alcohol dependence (AD) in particular, are prevalent and associated with a large burden of disability and mortality. The aim of this study was to estimate prevalence of AD in the European Union (EU), Iceland, Norway, and Switzerland for the year 2010, and to investigate potential influencing factors. The 1-year prevalence of AD in the EU was estimated at 3.4% among people 18-64 years of age in Europe (women 1.7%, men 5.2%), resulting in close to 11 million affected people. Taking into account all people of all ages, AD, abuse and harmful use resulted in an estimate of 23 million affected people. Prevalence of AD varied widely between European countries, and was significantly impacted by drinking cultures and social norms. Correlations with level of drinking and other drinking variables and with major known outcomes of heavy drinking, such as liver cirrhosis or injury, were moderate. These results suggest a need to rethink the definition of AUDs.
Resumo:
Résumé Le concept de clairvoyance normative (Py & Somat, 1991), qui a vu le jour dans la continuité des études sur la norme d'internalité (Beauvois, 1984), traduit la connaissance du caractère normatif ou contre-normatif d'un type de comportements ou d'un type de jugements. Un certain nombre de recherches semble alors attester que la clairvoyance normative participe à l'obtention d'une évaluation positive. Toutefois, ces différentes recherches font toutes fi de l'idée qu'il existerait deux dimensions de la valeur sociale : l'utilité sociale et la désirabilité sociale. La prise en compte de ces deux dimensions, surtout si l'on admet que les normes sociales ne renvoient pas toutes à la même dimension (Beauvois, 1995 ; Dubois & Beauvois, 2005 ; Dubois, 2005), vient alors quelque peu compliquer le modèle liant clairvoyance normative et évaluation positive car elle suggère que la clairvoyance de certaines normes aidera avant tout à être bien évalué sur le plan de l'utilité sociale alors que la clairvoyance d'autres normes participera davantage à être évalué favorablement sur le plan de la désirabilité sociale. Ces réflexions ont été à la base de ce travail de thèse et ont conduit à la réalisation de notre première étude. Les quelques résultats inattendus que nous avons obtenus nous ont cependant incité par la suite à reconsidérer la pertinence de rattacher la notion de clairvoyance à certains types de contenu (internalité, autosuffisance, etc.), ce qui nous a amené à la proposition de deux nouvelles notions : la clairvoyance de l'utilité sociale et la clairvoyance de la désirabilité sociale. C'est dans l'optique de valider cette proposition que deux nouvelles études ont alors été réalisées. Si celles-ci appuient dans leur ensemble l'idée que les clairvoyances de l'utilité et de la désirabilité sociales seraient des indicateurs plus performants d'une évaluation sociale positive que ne le seraient les clairvoyances des normes sociales de jugement, elles n'ont néanmoins pas manqué de soulever de nouvelles questions. Cela nous a ainsi mené, dans un troisième temps, à nous interroger sur ce qui détermine la valeur en jeu dans une situation d'évaluation. Nos trois dernières études ont été construites dans ce dessein et ont participé, en conclusion de ce travail, à étayer l'idée que la clairvoyance de la valeur sociale des jugements ne permettrait l'obtention d'une évaluation positive que si celle-ci va de pair avec une certaine clairvoyance de la valeur sociale des éléments constitutifs de la situation d'interaction. Abstract The concept of normative clearsightedness (Py & Somat, 1991), born in continuity with studies on the norm of internality (Beauvois, 1984), reflects the knowledge of the normative or counter-normative nature of a type of behaviour or a type of judgement. Several researches appear to show that normative clearsightedness helps to obtain a positive evaluation. However, none of these researches takes into account the idea that there might be two dimensions of social value: social utility and social desirability. Considering those two dimensions, especially if we accept that not all social norms refer to the same dimension (Beauvois, 1995; Dubois & Beauvois, 2005; Dubois, 2005), somehow complicates the model linking normative clearsightedness with a positive evaluation. It suggests indeed that while clearsightedness of some norms will help first of all to get a good evaluation on the dimension of social utility, clearsightedness of other norms will help above all to get a good evaluation on the dimension of social desirability. These considerations were the foundation of this work and led to our first study. However, we reached some unexpected results that prompted us thereafter to reconsider the pertinence to attach the notion of clearsightedness to particular types of content (internality, self-sufficiency, etc.), which led us to propose two new notions: clearsightedness of social utility and clearsightedness of social desirability. Two new studies were thus executed to challenge this proposal. While these researches support as a whole that clearsightedness of social utility and social desirability are better indicators of positive evaluation than clearsightedness of social norms of judgement, they also raised new questions, which led us, in a third time, to wonder about what will determine the dominating social value in an evaluative situation. Our last three studies were designed to this purpose and helped to support the idea, in conclusion of this work, that the clearsightedness of the social value of judgements would bring a positive evaluation only if this clearsightedness is combined with a kind of clearsightedness of the social value of elements constituting the interaction's situation.
Resumo:
Few subjects have caught the attention of the entire world as much as those dealing with natural hazards. The first decade of this new millennium provides a litany of tragic examples of various hazards that turned into disasters affecting millions of individuals around the globe. The human losses (some 225,000 people) associated with the 2004 Indian Ocean earthquake and tsunami, the economic costs (approximately 200 billion USD) of the 2011 Tohoku Japan earthquake, tsunami and reactor event, and the collective social impacts of human tragedies experienced during Hurricane Katrina in 2005 all provide repetitive reminders that we humans are temporary guests occupying a very active and angry planet. Any examples may have been cited here to stress the point that natural events on Earth may, and often do, lead to disasters and catastrophes when humans place themselves into situations of high risk. Few subjects share the true interdisciplinary dependency that characterizes the field of natural hazards. From geology and geophysics to engineering and emergency response to social psychology and economics, the study of natural hazards draws input from an impressive suite of unique and previously independent specializations. Natural hazards provide a common platform to reduce disciplinary boundaries and facilitate a beneficial synergy in the provision of timely and useful information and action on this critical subject matter. As social norms change regarding the concept of acceptable risk and human migration leads to an explosion in the number of megacities, coastal over-crowding and unmanaged habitation in precarious environments such as mountainous slopes, the vulnerability of people and their susceptibility to natural hazards increases dramatically. Coupled with the concerns of changing climates, escalating recovery costs, a growing divergence between more developed and less developed countries, the subject of natural hazards remains on the forefront of issues that affect all people, nations, and environments all the time.This treatise provides a compendium of critical, timely and very detailed information and essential facts regarding the basic attributes of natural hazards and concomitant disasters. The Encyclopedia of Natural Hazards effectively captures and integrates contributions from an international portfolio of almost 300 specialists whose range of expertise addresses over 330 topics pertinent to the field of natural hazards. Disciplinary barriers are overcome in this comprehensive treatment of the subject matter. Clear illustrations and numerous color images enhance the primary aim to communicate and educate. The inclusion of a series of unique ?classic case study? events interspersed throughout the volume provides tangible examples linking concepts, issues, outcomes and solutions. These case studies illustrate different but notable recent, historic and prehistoric events that have shaped the world as we now know it. They provide excellent focal points linking the remaining terms in the volume to the primary field of study. This Encyclopedia of Natural Hazards will remain a standard reference of choice for many years.
Resumo:
The punishment of social misconduct is a powerful mechanism for stabilizing high levels of cooperation among unrelated individuals. It is regularly assumed that humans have a universal disposition to punish social norm violators, which is sometimes labelled "universal structure of human morality" or "pure aversion to social betrayal". Here we present evidence that, contrary to this hypothesis, the propensity to punish a moral norm violator varies among participants with different career trajectories. In anonymous real-life conditions, future teachers punished a talented but immoral young violinist: they voted against her in an important music competition when they had been informed of her previous blatant misconduct toward fellow violin students. In contrast, future police officers and high school students did not punish. This variation among socio-professional categories indicates that the punishment of norm violators is not entirely explained by an aversion to social betrayal. We suggest that context specificity plays an important role in normative behaviour; people seem inclined to enforce social norms only in situations that are familiar, relevant for their social category, and possibly strategically advantageous.
Resumo:
Drinking habits are socially patterned and social networks influence individuals' drinking behaviors. Previous studies have focused primarily upon the influence from family members to drink less. Those studies that have focused upon peer influence have been largely confined to social norms among adolescent and college-age drinkers. By contrast, based in adult populations, this article examines exhortations from friends not only to reduce alcohol consumption but also to increase it. Survey data in 15 countries that participate in the Gender, Alcohol and Culture: An International Study project (GENACIS) were used to test whether there were country and gender differences concerning the influence to drink less or to drink more by friends and examine if this was affected by the drinking behavior. The findings revealed that those influenced to drink less had more heavy episodic drinking (HED) occasions than those who did not report such influence. By contrast, influence to drink more, originating mainly from same-sex friends, may be more the result of social situations that encourage all drinkers, regardless of their frequency of HED occasions. At the country level, influence to drink less for both sexes decreased with the proportion of drinkers in a country. Similarly, influence to drink less for both sexes also decreased in countries where gender roles were more egalitarian. Thus, in countries where alcohol use is more widespread and fewer differences are observed between male and female gender role expectations, fewer people were influenced to drink less. These findings have implications for social and behavioral strategies designed to reduce alcohol-related harm across a wide range of cultures.
Resumo:
The SAGUAPAC cooperative in the city of Santa Cruz de la Sierra (Eastern Bolivia) is regularly presented as an example of cooperative successes regarding water supply and sanitation. Its efficiency, both economic and technical, is widely considered as the main reason for its attractiveness. However, without denying its importance, we show, through a discourse analysis from and about SAGUAPAC in local media, that moral and non-instrumental factors are crucial in the reproduction of the cooperative. These factors create attachment and affection toward the cooperative, through a storytelling using a four-dimensional rhetoric (mythification, identification, emotionalisation and personification). This storytelling technique, internalized in the local media discourse and materializing the so-called new spirit of capitalism, exploits the affects and instrumentalisation of local myths and legends, as well as the 'camba' ethnic identity. In that, it tends to retain SAGUAPAC members and to canvass new ones, by providing them with recognition in their quality of local community members. However, the mobilisation of social norms and power hierarchies might end up reinforcing the social exclusion of Andean non-camba immigrants, inspite of an a priori inclusive and democratic organisation.
Resumo:
Gender inequalities remain an issue in our society and particularly in the workplace. Several factors can explain this gender difference in top-level managerial positions such as career ambitions but also biases against women. In our chapter, we propose a model explaining why gender inequalities and particularly discrimination against women is still present in our societies despite social norms and existing legislation on gender equality. To this purpose, we review research on discrimination through two different approaches, (a) a prejudice approach through the justification-suppression model developed by Crandall and Eshleman (2003) and (b) a power approach through the social dominance theory (Pratto, Sidanius, Stallworth, & Malle, 1994; Sidanius & Pratto, 1999). In our work, we integrate these two approaches and propose a model of gender prejudice, power and discrimination. The integration of these two approaches contributes to a better understanding of how discrimination against women is formed and maintained over time.
Resumo:
This thesis argues that insofar as we want to account for the normative dimension of social life, we must be careful to avoid construing that normative dimension in such a way as to exclude that which the second-person perspective reveals is important to social life and our ability to participate in it.¦The second-person perspective reveals that social life ought to be understood as a mix or balance of the regular and the irregular, where, in addition, those one interacts with are always to some extent experienced as other in a way that is neither immediately, nor perhaps ultimately, understandable. For persons to be able to participate in social life, conceived of in this way, they must have abilities that allow them to be, to some extent, hesitant and tentative in their relations with others, and thus tolerant of ambiguity, uncertainty and unpredictability, and responsive to and capable of learning from the otherness of others in the course of interacting with them.¦Incorporating the second-person perspective means we have to make some changes to the way we think about the normative in general, and the normative dimension of social life in particular. It does not mean giving up on the distinction between the normative and the regular - that continues to be fundamentally important but it does mean not excluding, as part of social life and as worthy of explanation, all that which is irregular. A radical way of putting it would be to say that there must be a sense in which the irregular is part of the normative. A less radical way, and the way adopted by this thesis, is to say that any account of the normative dimension of social life must not be such as to exclude the importance of irregularity from social life. This will mean 1) not characterising conventions, norms and rules as determinants of appropriateness and inappropriateness; 2) not thinking of them as necessary; 3) not thinking of them as necessarily governing minds; and 4) not thinking of them as necessarily shared.¦-¦L'argument principal de la thèse est que, pour rendre compte de la dimension normative de la vie sociale, il faut veiller à ne pas exclure la perspective de la deuxième personne - une perspective importante pour comprendre la vie sociale et la capacité requise pour y participer.¦Cette perspective nous permet d'imaginer la vie sociale comme un mélange ou un équilibre entre le régulier et l'irrégulier, l'interaction entre des individus pouvant être appréhendée comme l'expérience de chaque personne avec «l'autre» d'une manière qui n'est pas immédiatement compréhensible, et qui ne peut pas, peut-être, être ultimement comprise. Pour participer à la vie sociale, l'on doit avoir la capacité de rester hésitant et «réactif» dans ses relations avec les autres, de rester ouvert à leur altérité et de tolérer l'ambiguïté, l'incertitude et l'imprévisibilité des interactions sociales.¦Adopter une perspective «à la deuxième personne» conduit à une autre manière de penser la normativité en général, et la dimension normative de la vie sociale en particulier. Cela ne veut pas dire qu'il faut abandonner la distinction entre le normatif et le régulier - une distinction qui garde une importance fondamentale - mais qu'il faut reconnaître l'irrégulier comme faisant partie de la vie sociale et comme étant digne, en tant que tel, d'être expliqué. Une conception radicale pourrait même concevoir l'irrégulier comme faisant partie intégrante de la normativité. Une approche moins radicale, qui est celle adoptée dans cette thèse, est de dire que tout compte-rendu de la dimension normative de la vie sociale doit prendre en considération l'importance de l'irrégularité dans la vie sociale. Une telle approche implique que les conventions, normes et règles (1) ne déterminent pas ce qui est approprié ou inapproprié; (2) ne sont pas toujours nécessaires ; (3) ne gouvernent pas le fonctionnement de l'esprit ; et (4) ne sont pas nécessairement partagées.
Resumo:
Summary The field of public finance focuses on the spending and taxing activities of governments and their influence on the allocation of resources and distribution of income. This work covers in three parts different topics related to public finance which are currently widely discussed in media and politics. The first two parts deal with issues on social security, which is in general one of the biggest spending shares of governments. The third part looks at the main income source of governments by analyzing the perceived value of tax competition. Part one deals with the current problem of increased early retirement by focusing on Switzerland as a special case. Early retirement is predominantly considered to be the result of incentives set by social security and the tax system. But the Swiss example demonstrates that the incidence of early retirement has dramatically increased even in the absence of institutional changes. We argue that the wealth effect also plays an important role in the retirement decision for middle and high income earners. An actuarially fair, but mandatory funded system with a relatively high replacement rate may thus contribute to a low labor market participation rate of elderly workers. We provide evidence using a unique dataset on individual retirement decisions in Swiss pension funds, allowing us to perfectly control for pension scheme details. Our findings suggest that affordability is a key determinant in the retirement decisions. The higher the accumulated pension capital, the earlier men, and to a smaller extent women, tend to leave the workforce. The fact that early retirement has become much more prevalent in the last 15 years is a further indicator of the importance of a wealth effect, as the maturing of the Swiss mandatory funded pension system over that period has led to an increase in the effective replacement rates for middle and high income earners. Part two covers the theoretical side of social security. Theories analyzing optimal social security benefits provide important qualitative results, by mainly using one general type of an economy. Economies are however very diverse concerning numerous aspects, one of the most important being the wealth level. This can lead to significant quantitative benefit differences that imply differences in replacement rates and levels of labor supply. We focus on several aspects related to this fact. In a within cohort social security model, we introduce disability insurance with an imperfect screening mechanism. We then vary the wealth level of the model economy and analyze how the optimal social security benefit structure or equivalently, the optimal replacement rates, changes depending on the wealth level of the economy, and if the introduction of disability insurance into a social security system is preferable for all economies. Second, the screening mechanism of disability insurance and the threshold level at which people are defined as disabled can differ. For economies with different wealth levels, we determine for different thresholds the screening level that maximizes social welfare. Finally, part three turns to the income of governments, by adding an element to the controversy on tax competition versus tax harmonization.2 Inter-jurisdictional tax competition can generate at least two potential benefits or costs: On a public level, tax competition may result in a lower or higher efficiency in the production of public services. But there is also a more private benefit in the form of an option for individuals to move to a community with a lower tax rate in the future. To explore the value citizens attach to tax competition we analyze a unique popular vote for a complete tax harmonization between communities in the third largest Swiss canton, Vaud. Although a majority of voters would have seemingly benefited from replacing the current tax rate by a revenue-neutral average tax rate, the proposal was rejected by a large margin. Our estimates suggest that the estimated combined perceived benefit from tax competition is in the range of 10%.
Resumo:
In a world filled with poverty, environmental degradation, and moral injustice, social enterprises offer a ray of hope. These organizations seek to achieve social missions through business ventures. Yet social missions and business ventures are associated with divergent goals, values, norms, and identities. Attending to them simultaneously creates tensions, competing demands, and ethical dilemmas. Effectively understanding social enterprises therefore depends on insight into the nature and management of these tensions. While existing research recognizes tensions between social missions and business ventures, we lack any systematic analysis. Our paper addresses this issue. We first categorize the types of tensions that arise between social missions and business ventures, emphasizing their prevalence and variety. We then explore how four different organizational theories offer insight into these tensions, and we develop an agenda for future research. We end by arguing that a focus on social-business tensions not only expands insight into social enterprises, but also provides an opportunity for research on social enterprises to inform traditional organizational theories. Taken together, our analysis of tensions in social enterprises integrates and seeks to energize research on this expanding phenomenon.
Resumo:
Empirical studies indicate that the transition to parenthood is influenced by an individual's peer group. To study the mechanisms creating interdepen- dencies across individuals' transition to parenthood and its timing we apply an agent-based simulation model. We build a one-sex model and provide agents with three different characteristics regarding age, intended education and parity. Agents endogenously form their network based on social closeness. Network members then may influence the agents' transition to higher parity levels. Our numerical simulations indicate that accounting for social inter- actions can explain the shift of first-birth probabilities in Austria over the period 1984 to 2004. Moreover, we apply our model to forecast age-specific fertility rates up to 2016.