A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers’ underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune’s fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction.

Child sexual abuse in China : a meta-analysis of 27 studies

Objective: To examine whether Chinese studies of child sexual abuse (CSA) in the general population show lower prevalence rates than other international studies, and whether certain features of these studies may help to account for variation in estimates. Methods: A meta-analysis and meta-regression were conducted on 27 studies found in the English and Chinese language peer reviewed journals that involved general populations of students or residents, estimated CSA prior to age 18, and specified rates for males or females individually. Results: Estimates for Chinese females were lower than the international composites. For total CSA for females, the Chinese pooled estimate was 15.3% (95% CI = 12.6–18.0) based on the meta-analysis of 24 studies, lower than the international estimate (Stoltenborgh, van IJzendoorn, Euser, & Bakermans-Kranenburg, 2011) but not significantly. For contact CSA for females, the pooled estimate was 9.5% (95% CI = 7.5–11.5), based on 16 studies, significantly lower than the international prevalence. For penetrative CSA for females, the pooled estimate was 1% (95% CI = 0.7–1.3), based on 15 studies, significantly lower than the international estimate of 15.1%. Chinese men reported significantly less penetrative CSA but significantly more total CSA than international estimates; while contact CSA reported by Chinese and international males appeared to be roughly equivalent. Chinese CSA prevalence estimates were lower in studies from urban areas and non-mainland areas (Hong Kong and Taiwan), and in surveys with larger and probability samples, multiple sites, face-to-face interview method and when using less widely used instruments. Conclusions: The findings to date justify further research into possible cultural and sociological reasons for lower risk of contact and penetrative sexual abuse of girls and less penetrative abuse of boys in China. Future research should examine sociological explanations, including patterns of supervision, sexual socialization and attitudes related to male sexual prowess. Practice implications: The findings suggest that future general population studies in China should use well validated instruments, avoid face-to-face interview formats and be careful to maintain methodological standards when sampling large populations over multiple sites.

Prevalence of childhood sexual abuse among 2508 college students in 6 provinces of China [中国6省市2508名大学生儿童期性虐待经历回顾性调查]

OBJECTIVE To assess the prevalence of childhood sexual abuse (CSA) in college students and to explore the association of CSA with youth mental health problem. METHODS A retrospective survey was conducted among 2508 students (females 1360, males 1148) in Nov. 2003 to Mar. 2004. The students were from 6 colleges/universities in Beijing, Hebei, Shanxi, Jiangsu, Shaanxi and Anhui provinces of China. RESULTS Of the 2508 students, 24.8% of females and 17.6% of males reported one or more types of nonphysical contact CSA (females 20.0% vs. males 14.6%) or/and physical contact CSA (females 14.1% vs. males 7.8%) before the age of 16 years. Risk of any CSA was not associated with the existence of siblings (one-child vs. two-or more child families), rural/non-rural residence during childhood, or parental education. Compared with their peers who had no CSA, the students with CSA showed significantly higher mean scores of psychological symptoms of somatization, obsessiveness, interpersonal sensitivity, depression, anxiety, hostility, phobic anxiety, paranoid ideation and psychoticism. CONCLUSION The problem of CSA was not uncommon and there was a significant correlation between CSA experience and students mental health problems. More attention should be paid on CSA prevention and provision of health services for the victims.

‘Crack in the pavement’ : pedagogy as political and moral practice for educating culturally competent professionals

This paper explores the reception of Indigenous perspectives and knowledges in university curricula and educators’ social responsibility to demonstrate cultural competency through their teaching and learning practices. Drawing on tenets of critical race theory, Indigenous standpoint theory and critical pedagogies, this paper argues that the existence of Indigenous knowledges in Australian university curricula and pedagogy demands personal and political activism (Dei, 2008) as it requires educators to critique both personal and discipline-based knowledge systems. The paper interrogates the experiences of non-Indigenous educators involved in this contested epistemological space (Nakata, 2002), and concludes by arguing for a political and ethical commitment by educators towards embedding Indigenous knowledges towards educating culturally competent professionals.

‘We need to know what’s going on’: views of family members toward the sexual expression of people with dementia in residential aged care

This paper reports on a study which explored the views and attitudes of family members towards the sexual expression of residents with dementia in residential aged care facilities in two states in Australia. Recruitment was challenging and only seven family members agreed to an interview on this topic. Data were analysed using a constant comparative method. Family were generally supportive of residents’ rights to sexual expression, but only some types of behaviours were approved of. There was an acknowledgement that responding to residents’ sexuality was difficult for staff and many families believed that they should be kept informed of their relative’s sexual behaviours and moreover be involved in decision making about it. Findings suggest the need for family education and a larger study to better understand the views and motivations of family carers and how these might impact on the sexual expression of the older person with dementia living in residential aged care.

(Im)moral bodies : intersex and auto/biographical documentary

In this paper I question the representation of and ethical responsibilities to young people with intersex (hermaphroditic) conditions in documentary film, and explore the creative practice challenges working with bodies with intersex, embedded in the production of a feature auto/biographical documentary entitled Orchids. Bodies with intersex conditions are often presented as abject, in need of ‘fixing’ during infancy and early childhood, undesirable, and incapable of desire. Seen through the lens of experience and memory, Orchids takes a personal coming-of-age narrative and reconfigures understandings of the (im)moral body in the light of its transformative potential. Just as practice research challenges the dominant hegemony of quantitative and qualitative research, my creative work positions itself as a nuanced performative piece, and through its distinctive distillation and celebration of a new form of discursive rupturing discovers the intersex voice.

Hospital liability for sexual assault of a patient

Hospital liability for alleged sexual assault upon a medicated patient by an orderly - non-delegable duty owed by a hospital to its patients - vicarious liability - liability for criminal conduct by employer - recruitment processes - assessment of damages.

Recognition and moral progress : a case study about discourses on disability in the media

This article aims to discuss the notion of moral progress in the theory of recognition. It argues that Axel Honneth's program offers sophisticated theoretical guidance to observe and critically interpret emancipatory projects in contemporary politics based on ideas of individuality and social inclusiveness. Using a case study – the investigation, through frame analysis, of transformations in the portrayal of people with impairment as well as in public discourses on the issue of disability in major Brazilian news media from 1960 to 2008 – this article addresses three controversies: the notion of progress as a directional process; the problem of moral disagreement and conflict of interest in struggles for recognition; and the processes of social learning. By articulating empirically based arguments and Honneth's normative discussions, this study concludes that one can talk about moral progress without losing sight of value pluralism and conflict of interest.

The Church of England : Charity Law and Human Rights

This book examines the interface between religion, charity law and human rights. It does so by treating the Church of England and its current circumstances as a timely case study providing an opportunity to examine the tensions that have now become such a characteristic feature of that interface. Firstly, it suggests that the Church is the primary source of canon law principles that have played a formative role in shaping civic morality throughout the common law jurisdictions: the history of their emergence and enforcement by the State in post-Reformation England is recorded and assessed. Secondly, it reveals that of such principles those of greatest weight were associated with matters of sexuality: in particular, for centuries, family law was formulated and applied with regard for the sanctity of the heterosexual marital family which provided the only legally permissible context for any form of sexual relationship. Thirdly, given that history, it identifies and assesses the particular implications that now arise for the Church as a consequence of recent charity law reform outcomes and human rights case law developments: a comparative analysis of religion related case law is provided. Finally, following an outline of the structure and organizational functions of the Church, a detailed analysis is undertaken of its success in engaging with these issues in the context of the Lambeth Conferences, the wider Anglican Communion and in the ill-fated Covenant initiative. From the perspective of the dilemmas currently challenging the moral authority of the Church of England, this book identifies and explores the contemporary ‘moral imperatives’ or red line issues that now threaten the coherence of Christian religions in most leading common law nations. Gay marriage and abortion are among the host of morally charged and deeply divisive topics demanding a reasoned response and leadership from religious bodies. Attention is given to the judicial interpretation and evaluation of these and other issues that now undermine the traditional role of the Church of England. As the interface between religion, charity law and human rights becomes steadily more fractious, with religious fundamentalism and discrimination acquiring a higher profile, there is now a pressing need for a more balanced relationship between those with and those without religious beliefs. This book will be an invaluable aid in starting the process of achieving a triangulated relationship between the principles of canon law, charity law and human rights law.

Church's wall of silence on sexual abuse

A SINGLE document was all it took to illuminate a dark secret in the Church of England. The two-page child protection report, unearthed by police in the archives of the diocese of Manchester, was proof, at last, that a former cathedral choirboy -- alleging years of sexual abuse by one of Britain's most senior clergyman -- was not alone. There was another boy. Also a solo soprano, on the other side of the world, who was singing from the same hymn sheet about The Very Reverend Robert Waddington. "There had been a previous referral about sexual impropriety some time ago from Australia, where RW had been the headmaster at a school. An ex-pupil had made a complaint to the Bishop of (north) Queensland who had relayed it to the Archbishop (of York)," the 2003 report says. Eli Ward's family had prompted the secret report when they told church officials, without Ward's knowledge, of the alleged abuse he suffered in the mid-1980s.

Anglican boarding school a hotbed of sexual punishment

THE little Anglican boarding school of St Barnabas, in the misty mountain town of Ravenshoe, north Queensland, was allegedly a hotbed of physical and sexual abuse in the 1960s. North Queensland Bishop Bill Ray has confirmed the diocese has few files about the school -- which was closed mid-term in 1990 -- with suspicions they were dumped "down a well or an old mine shaft" in the district A history of brutal physical punishment and sexual abuse at the school dating from the 1960s is now emerging. Headmaster Robert Waddington, who arrived at the school from England to be headmaster in 1961, dished out daily canings to many of his young students and then allegedly raped some behind closed doors in his room or the sick bay, which were next to each other. Former St Barnabas student Bim Atkinson, now 58, and two other former students have levelled allegations against the man they called "the Wadd".

School-based youth health nurses and adolescent decision-making concerning reproductive and sexual health advice : how can the law guide healthcare practitioners in this context?

This paper outlines some of the issues faced by School-Based Youth Health Nurses working in Queensland, in relation to the legal principles surrounding the provision of reproductive and sexual health advice. The paper outlines a number of specific issues faced by nurses working within this setting and considers the legal principles underpinning the issues concerning consent and confidentiality. The discussion in this paper demonstrates how the legal principles – which are often viewed as complex and uncertain by nurses working within this field – may be used as a guide to underpin good practice and compliance with the law. Although this paper is considered in the context of nurses working within Queensland, the principles and factors outlined are relevant to healthcare practitioners working within all Australian jurisdictions.

Bad apples, bad barrel: Exploring institutional responses to child sexual abuse by Catholic clergy in Australia

This paper considers constructions of institutional culture and power in the cover-up of child sexual abuse (CSA) by clergy in the Roman Catholic Church of Australia. The issue of cover-up has previously been considered in international inquiries as an institutional failing that has caused significant harm to victims of CSA by Catholic Clergy. Evidence given by select representatives of the Catholic Church in two government inquiries into institutional abuse carried out in Australia is considered here. This evidence suggests that, where cover-up has occurred, it has been reliant on the abuse of institutional power and resulted in direct emotional, psychological and spiritual harm to victims of abuse. Despite international recognition of cover-up as institutional abuse, evidence presented by Roman Catholic Representatives to the Victorian Inquiry denied there was an institutionalised cover-up. Responding to this evidence, this paper queries whether the primary foundation of cover-up conforms to the ‘bad apple theory’ in that it relates only to a few individuals, or the ‘bad barrel theory’ of institutional structure and culture.

Correlates of female sexual functioning : adult attachment and differentiation of self

Introduction Female sexual functioning is affected by a range of factors including motivation, psychological well-being, and relationship issues. In understanding female sexual dysfunction (FSD), there has been a tendency to privilege diagnostic and medical over relationship issues. Aim To investigate the association between women’s experience of intimacy in close relationships - operationalized in terms of attachment and degree of differentiation of self - and FSD. Methods Two hundred and thirty sexually active Australian women responded to an invitation to complete a set of validated scales to assess potential correlates of sexual functioning. Main Outcome Measures The Female Sexuality Function Index, the Experiences in Close Relationships Scale, the Differentiation of Self Inventory, as well as a set of study-specific questions were subject to hierarchical multiple regression analyses Results Relational variables of attachment avoidance and to a lesser degree, attachment anxiety were associated with FSD. Participants with lower levels of differentiation of self were more likely to report sexual difficulties. The inability to maintain a sense of self in the presence of intimate others was the strongest predictors of sexual problems. A history of sexual abuse in adulthood and higher levels of psychological distress were also associated with sexual difficulties. Conclusions The findings provide support for a relational understanding of female sexual functioning. Attachment avoidance, attachment anxiety, and degree of differentiation of self are shown to be associated with sexual difficulties. The findings support the need to focus on relational and psychological factors in women’s experience of sex.