Social networks and occupational choice: the endogenous formation of attitudes and beliefs about tax compliance

The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in self-employment, and the weight attached to the social custom for honesty – and make an occupational choice based on these characteristics. Occupations differ in the possibility for evading tax. The social network determines which taxpayers are linked, and information about auditing and compliance is transmitted at meetings between linked taxpayers. Using agent-based simulations, the analysis demonstrates how attitudes and beliefs endogenously emerge that differ across sub-groups of the population. Compliance behaviour is different across occupational groups, and this is reinforced by the development of group-specific attitudes and beliefs. Taxpayers self-select into occupations according to the degree of risk aversion, the subjective probability of audit is sustained above the objective probability, and the weight attached to the social custom differs across occupations. These factors combine to lead to compliance levels that differ across occupations.

Cadastro positivo: a possibilidade de acesso ao crédito como um dos caminhos para o desenvolvimento social

A presente dissertação objetiva demonstrar que o Cadastro Positivo, como instrumento que permite o aumento do acesso ao crédito, pode ser considerado um dos fatores a proporcionar o desenvolvimento social. Nesse sentido, apresentaremos as posições que norteiam o instituto da privacidade como direito fundamental e como “valor intermediário”, tudo considerando o contexto dos bancos de dados de proteção ao crédito. Apresentaremos, ainda, dados obtidos em pesquisa que buscou conhecer as impressões dos consumidores da cidade do Rio de Janeiro em relação à criação Cadastro Positivo, bem como buscou verificar o nível de preferência desses consumidores em relação à possibilidade de aumento do acesso ao crédito e a privacidade, tendo em vista os limites jurídicos impostos ao tratamento das informações positivas pelos bancos de dados. Demonstrar-se-á que apesar de o Brasil viver um momento de transformação em relação ao tema por conta da criação da Lei 12.414/11, ainda, existem muitos desafios a serem superados por conta da nossa estrutura jurídica e costume social.

异文化圈社会规范层次结构模型的比较研究

The relationship between the management and the culture was explored from the view of social norm's theory. In concrete terms, the differences of the hierarchical structure of the social norm among the Chinese, the Japanese and the American were studied systematically by using interview, case study, questionnaire survey and the structure equation model, etc. The results were: (1) The basic two types of the social norms of the Chinese, the American and the Japanese were the same: the external control norm and the internal control norm. The basic dimensions of the two types of norms composed of moral principle, value orientation, the law and the rules, and the social custom were consistent among the three countries. Furthermore, the dimensions of social norms were hierarchical because of the functioning of the different culture, which consisted of the hierarchical structure system. (2) Although there were the same dimensions among the three countries, the contents of these dimensions had both the common norms surpassing the specific culture and the particular norms depending on the specific culture. (3) The basic structures of the social norms in China and in Japan were the same: the internal control norms played a main role and the external control norm was auxiliary. On one hand, within the internal norm of the Chinese, the moral principle was the main force while the value orientation was the supplementary; within the external norm, the law and the rules was the main force while the social culture custom was supplementary. On the other hand, the relationship between the external and the internal dimensions of the Japanese turned out to be contrary to those of the Chinese. (4) The structure of the American social norms were different from the Chinese: for the American, the external control norm played a main role while the internal control norm was assistant. Furthermore, the law and the rule was the major aspect while the social costumes was the second in the external control dimension. In addition, the value orientation led the performance style of the American, while the moral principle played the second role in the internal control structure. (5) The social norms related to the management performance were found including work responsibility, organization commitment, meeting making-decision, communication style, work duty and interpersonal conflict by inventory and case study. The mangers from China, Japan and America had significant different views on paying attention to the management norms. In a word, the culture differences of the social norm were the fundamental reason of the management conflict.

The trade unions membership dynamics and union members’ trajectories

This text presents an analysis of aggregated membership’s dynamics for Spanish trade unions, using ECVT data, as well as union memberships’ trajectories, or members’ decisions about joining the organization, permanency and responsibilities, and subsequent attrition. For the analysis of trajectories we make use of information of the records of actual memberships and the record of quitting of CCOO, and of a survey-questionnaire to a sample of leavers of the same union. This study allows us to confirm a linkage between the decision and motivations to become union member, to participate in union activities, the time of permanency, and the motives to quit the organization. We also identify five types of union members’ trajectories, indicating that, far from views that assert a monolithic structure, unions are complex organizations.

Representations of culture in EIL : Cultural representation in Swedish EFL textbooks

The English language has become an international language and is globally used as a lingua franca. Therefore, there has been a shift in English-language education toward teaching English as an interna-tional language (EIL). Teaching from the EIL paradigm means that English is seen as an international language used in communication by people from different linguistic and cultural backgrounds. As the approach to English-language education changes from the traditional native-speaker, target country context, so does the role of culture within English-language teaching. The aim of this thesis is to in-vestigate and analyse cultural representations in two Swedish EFL textbooks used in upper-secondary school to see how they correspond with the EIL paradigm. This is done by focusing on the geograph-ical origin of the cultural content as well as looking at what kinds of culture are represented in the textbooks. A content analysis of the textbooks is conducted, using Kachru’s Concentric Circles of English as the model for the analysis of the geographical origin. Horibe’s model of the three different kinds of culture in EIL is the model used for coding the second part of the analysis. The results of the analysis show that culture of target countries and "Culture as social custom" dominate the cultural content of the textbook. Thus, although there are some indications that the EIL paradigm has influ-enced the textbooks, the traditional approach to culture in language teaching still prevails in the ana-lysed textbooks. Because of the relatively small sample included in the thesis, further studies need to be conducted in order to make conclusions regarding the Swedish context as a whole.

As jovens das classes populares sob a mira dos crimes de estupro, sedução e rapto na cidade de Assis (1950-1979)

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Práticas e representações sobre os comportamentos femininos. Processos-crime de sedução e rapto (Assis/SP – 1950/1969)

O presente artigo discute as questões relacionadas às práticas das jovens das classes populares envolvidas nos crimes de sedução e rapto, delitos contra os costumes sociais, ocorridos na cidade de Assis nos anos de 1950 a 1969, bem como as representações lançadas pelos membros do Poder Judiciário sobre tais comportamentos. A maioria das vítimas destes delitos estava diretamente envolvida no mercado de trabalho e possuía um menor monitoramento de suas práticas sociais. Diante disto, os membros do Poder Judiciário, os quais preservavam as representações tradicionais sobre o feminino, repreendiam estes comportamentos e os consideravam desviantes da moral e dos bons costumes. Pertencentes a um grupo social específico, essas jovens foram vítimas não apenas dos crimes contra os costumes, mas também da discriminação de uma sociedade machista e conservadora.

Marriage as women's old age insurance : evidence from migration and land inheritance practices in rural Tanzania

In a traditional system of exogamous and patrilocal marriage prevalent in much of Sub-Saharan Africa, when she marries, a rural woman typically leaves her kin to reside with her husband living outside her natal village. Since a village that allows a widow to inherit her late husband's land can provide her with old age security, single females living outside the village are more likely to marry into the village. Using a natural experimental setting, provided by the longitudinal household panel data drawn from rural Tanzania for the period from 1991 to 2004, during which several villages that initially banned a widow's land inheritance removed this discrimination, this study provides evidence in support of this view, whereby altering a customary land inheritance rules in a village in favor of widows increased the probability of males marrying in that village. This finding suggests that providing rural women with old age protection (e.g., insurance, livelihood protection) has remarkable spatial and temporal welfare effects by influencing their decision to marry.

El retrato fotográfico en el siglo XXI. Nueva edad de oro

El inicio del siglo XXI supone una nueva época dorada para el retrato fotográfico, puesto que aparece de forma masiva entre los usuarios, asentándose como un hecho social muy arraigado entre la sociedad. En el estudio analizamos algunas de las funciones culturales que cumple entre las que encontramos la de reconstruir nuestra memoria personal a través de imágenes de nuestra vida, servir como medio de comunicación y publicidad a través del cual nos relacionamos con los demás gracias a las redes sociales e internet, y por último su faceta artística en la que camina por senderos de total libertad permeabilizando sus fronteras con otros géneros fotográficos, y sirviendo de base para recoger diversas temáticas ajenas –en principio- al propio retrato.

Hard Custom, Hard Dance : Social Organisation, (Un)Differentiation and Notions of Power in a Tabiteuean Community, Southern Kiribati

Hard Custom, Hard Dance: Social Organisation, (Un)Differentiation and Notions of Power in a Tabiteuean Community, Southern Kiribati is an ethnographic study of a village community. This work analyses social organisation on the island of Tabiteuea in the Micronesian state of Kiribati, examining the intertwining of hierarchical and egalitarian traits, meanwhile bringing a new perspective to scholarly discussions of social differentiation by introducing the concept of undifferentiation to describe non-hierarchical social forms and practices. Particular attention is paid to local ideas concerning symbolic power, abstractly understood as the potency for social reproduction, but also examined in one of its forms; authority understood as the right to speak. The workings of social differentiation and undifferentiation in the village are specifically studied in two contexts connected by local notions of power: the meetinghouse institution (te maneaba) and traditional dancing (te mwaie). This dissertation is based on 11 months of anthropological fieldwork in 1999‒2000 in Kiribati and Fiji, with an emphasis on participant observation and the collection of oral tradition (narratives and songs). The questions are approached through three distinct but interrelated topics: (i) A key narrative of the community ‒ the story of an ancestor without descendants ‒ is presented and discussed, along with other narratives. (ii) The Kiribati meetinghouse institution, te maneaba, is considered in terms of oral tradition as well as present-day practices and customs. (iii) Kiribati dancing (te mwaie) is examined through a discussion of competing dance groups, followed by an extended case study of four dance events. In the course of this work the community of close to four hundred inhabitants is depicted as constructed primarily of clans and households, but also of churches, work co-operatives and dance groups, but also as a significant and valued social unit in itself, and a part of the wider island district. In these partly cross-cutting and overlapping social matrices, people are alternatingly organised by the distinct values and logic of differentiation and undifferentiation. At different levels of social integration and in different modes of social and discursive practice, there are heightened moments of differentiation, followed by active undifferentiation. The central notions concerning power and authority to emerge are, firstly, that in order to be valued and utilised, power needs to be controlled. Secondly, power is not allowed to centralize in the hands of one person or group for any long period of time. Thirdly, out of the permanent reach of people, power/authority is always, on the one hand, left outside the factual community and, on the other, vested in community, the social whole. Several forms of differentiation and undifferentiation emerge, but these appear to be systematically related. Social differentiation building on typically Austronesian complementary differences (such as male:female, elder:younger, autochtonous:allotochtonous) is valued, even if eventually restricted, whereas differentiation based on non-complementary differences (such as monetary wealth or level of education) is generally resisted, and/or is subsumed by the complementary distinctions. The concomitant forms of undifferentiation are likewise hierarchically organised. On the level of the society as a whole, undifferentiation means circumscribing and ultimately withholding social hierarchy. Potential hierarchy is both based on a combination of valued complementary differences between social groups and individuals, but also limited by virtue of the undoing of these differences; for example, in the dissolution of seniority (elder-younger) and gender (male-female) into sameness. Like the suspension of hierarchy, undifferentiation as transformation requires the recognition of pre-existing difference and does not mean devaluing the difference. This form of undifferentiation is ultimately encompassed by the first one, as the processes of the differentiation, whether transformed or not, are always halted. Finally, undifferentiation can mean the prevention of non-complementary differences between social groups or individuals. This form of undifferentiation, like the differentiation it works on, takes place on a lower level of societal ideology, as both the differences and their prevention are always encompassed by the complementary differences and their undoing. It is concluded that Southern Kiribati society be seen as a combination of a severely limited and decentralised hierarchy (differentiation) and of a tightly conditional and contextual (intra-category) equality (undifferentiation), and that it is distinctly characterised by an enduring tension between these contradicting social forms and cultural notions. With reference to the local notion of hardness used to characterise custom on this particular island as well as dance in general, it is argued in this work that in this Tabiteuean community some forms of differentiation are valued though strictly delimited or even undone, whereas other forms of differentiation are a perceived as a threat to community, necessitating pre-emptive imposition of undifferentiation. Power, though sought after and displayed - particularly in dancing - must always remain controlled.

Impact of physical, psychological, and sexual violence on social adjustment of school children in India

and sexual violence on the social adjustment of Grade 8 and 9 school children in the state of Tripura, India. The study participants, 160 boys and 160 girls, were randomly selected from classes in eight English and Bengali medium schools in Agartala city, Tripura. Data were collected using a self-administered Semi-structured Questionnaire for Children/Students and a Social Adjustment Inventory which were custom-made for the study based on measures in the extant research adapted for the Indian context. Findings revealed that students experienced physical (21.9%), psychological (20.9%), and sexual (18.1%) violence at home, and 29.7% of the children had witnessed family violence. Boys were more often victims of physical and psychological violence while girls were more often victims of sexual violence. The social adjustment scores of school children who experienced violence, regardless of the nature of the violence, was significantly lower when compared with scores of those who had not experienced violence (p<0.001). Social adjustment was poorer for girls than boys (p<0.001). The study speaks in favour of early detection and intervention for all child maltreatment subtypes and for children exposed to interparental violence, and highlights the crucial role of schools and school psychology in addressing the problem.

The Arab Spring and social media audiences : English and Arabic Twitter users and their networks

Although popular media narratives about the role of social media in driving the events of the 2011 “Arab Spring” are likely to overstate the impact of Facebook and Twitter on these uprisings, it is nonetheless true that protests and unrest in countries from Tunisia to Syria generated a substantial amount of social media activity. On Twitter alone, several millions of tweets containing the hashtags #libya or #egypt were generated during 2011, both by directly affected citizens of these countries and by onlookers from further afield. What remains unclear, though, is the extent to which there was any direct interaction between these two groups (especially considering potential language barriers between them). Building on hashtag data sets gathered between January and November 2011, this article compares patterns of Twitter usage during the popular revolution in Egypt and the civil war in Libya. Using custom-made tools for processing “big data,” we examine the volume of tweets sent by English-, Arabic-, and mixed-language Twitter users over time and examine the networks of interaction (variously through @replying, retweeting, or both) between these groups as they developed and shifted over the course of these uprisings. Examining @reply and retweet traffic, we identify general patterns of information flow between the English- and Arabic-speaking sides of the Twittersphere and highlight the roles played by users bridging both language spheres.

The Arab Spring and its social media audiences : English and Arabic Twitter users and their networks

2011 ‘Arab Spring’ are likely to overstate the impact of Facebook and Twitter on these uprisings, it is nonetheless true that protests and unrest in countries from Tunisia to Syria generated a substantial amount of social media activity. On Twitter alone, several millions of tweets containing the hashtags #libya or #egypt were generated during 2011, both by directly affected citizens of these countries, and by onlookers from further afield. What remains unclear, though, is the extent to which there was any direct interaction between these two groups (especially considering potential language barriers between them). Building on hashtag datasets gathered between January and November 2011, this paper compares patterns of Twitter usage during the popular revolution in Egypt and the civil war in Libya. Using custom-made tools for processing ‘big data’, we examine the volume of tweets sent by English-, Arabic-, and mixed-language Twitter users over time, and examine the networks of interaction (variously through @replying, retweeting, or both) between these groups as they developed and shifted over the course of these uprisings. Examining @reply and retweet traffic, we identify general patterns of information flow between the English- and Arabic-speaking sides of the Twittersphere, and highlight the roles played by users bridging both language spheres.

Rhapsodes of social science : Herodotus' performance of politeic inquiry

Herodotus' logos represents many examples ofthe relationship between political and paradigmatic authority, and the synthesis ofthese examples in a community characterized by free and equal speech. Herodotus' walkabout narrator sets forth an inquiry into knowledge-seeking he extends the isegoria principle from Athenian politics to the broader world. The History demonstrates (a) various modes of constructing meaning, (b) interacting notions ofhow people have lived and living questions as to how we ought to live, and (c) an investigation ofthe nature and limits ofhuman knowledge. Representing diverse wisdom, publicly and privately discovered and presented, Herodotus sets forth Solon's wise advice and law-making, the capital punishment of the learned Anacharsis, the investigative outrages of Cambyses and Psammetichus' more pious experiments. Their stories challenge and complement their communities' characters - the relative constraint under which the Egyptians and Persians make their investigations, the Scythians' qualified openness and the relative fearlessness and freedom in which the Greeks set forth their inquiries. Setting forth the investigator-storykeeper as a poetic historian, Herodotus shows that history as poetry thwarts natural decay by allowing custom to be reformed in an open milieu, and thus win through and survive. Despite the potential dangers that openness shares with tyranny, Herodotus' inquiry sets up a contest ofworld-views in which it is mutability that openness affords a community that ensures its survival.

Contra los métodos en el Derecho Internacional: una crítica a partir de su contribución para la realización de la función social de la dogmática jurídica

Este artículo tiene como objetivo investigar la utilidad de los métodos para el cumplimiento de la función social de la dogmática jurídica. En este contexto, los métodos son presentados como instrumentos para formular respuestas más precisas en el ámbito de la práctica jurídica. Se intentará demostrar la imposibilidad ontológica de logro en esta tarea. Los métodos no pueden conferir más certidumbre a los argumentos dogmáticos. Para poder demostrarlo, a través de investigación bibliográfica, se expondrá el debate sobre el método en la actualidad de la academia jurídica internacional, para después dedicarse a un ejemplo que sirve de punto de partida para el análisis del problema: la indeterminación del contenido de la costumbre internacional. Con base en los métodos más conocidos, se investigan las respuestas que pueden ofrecer al problema práctico de la costumbre. El resultado es negativo, lo que comprueba la hipótesis inicial: hay que abandonar el sueño de un método teórico de modelo deductivo para dar certidumbre a la "ciencia" del Derecho.