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Book part
Publication date: 10 June 2019

Jenna Reinbold

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices over…

Abstract

The 2015 Obergefell v. Hodges decision accomplished more than the national legalization of same-sex marriage; it also laid bare a deep rift among US Supreme Court justices over the question of whether and how religious objections to same-sex marriage should be accommodated in this new era of marriage equality. This chapter will explore the rift revealed in Obergefell between the Court’s differing conceptions of religious free exercise and will highlight the ways in which this legal dispute was translated into a forceful mode of conservative religious activism in the buildup to the groundbreaking 2016 election.

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Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-78973-727-1

Keywords

Book part
Publication date: 5 October 2011

David Ellis

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in thinking…

Abstract

This chapter explores how early theorising about information behaviour and the emergence of conceptual modelling in information behaviour research had its beginnings in thinking that was taking place in the very late 1970s and early 1980s in Europe and the USA. Some of these ideas were presented in papers that are very familiar and much cited, but others in papers which may be less familiar and, consequently, may not be much cited, but which together contribute to explain why the rapid development in conceptual thinking about, as opposed to the simple empirical study of, information behaviour took place from that period to the present. Four dimensions are identified which together underpin the emergence of conceptual modelling in contemporary information behaviour research. The four dimensions are (1) the adoption of a social science perspective, (2) a qualitative as opposed to a quantitative orientation, (3) a focus on the modelling of information behaviour and (4) a concern with empirical validation and exemplification in the development of such models. These four dimensions came together to provide a tacit rather than explicit framework for subsequent theorising about information behaviour, and in particular underpinned studies involved the conceptual modelling of information behaviour. Information behaviour research then began to develop conceptual models very different from the empiricism of earlier studies, and, at the same time exhibited a strong concern for the exemplification or validation of these models in empirical studies. This combination of theoretically based conceptual modelling and empirical exemplification and validation together gave much of the character to information behaviour research from the later 1970s and early 1980s, an influence that extends to the present.

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New Directions in Information Behaviour
Type: Book
ISBN: 978-1-78052-171-8

Abstract

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Reflections and Extensions on Key Papers of the First Twenty-Five Years of Advances
Type: Book
ISBN: 978-1-78756-435-0

Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Book part
Publication date: 25 May 2017

Chenelle A. Jones and Renita L. Seabrook

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Abstract

Purpose

This chapter examines how the intersection of race, class, and gender impact the experiences of Black women and their children within a broader socio-historical context.

Methodology/approach

The epistemological framework of feminist criminology and the invisibility of Black women are used to draw an analysis on the American dominant ideology and culture that perpetuates the racial subjugation of Black women and the challenges they have faced throughout history as it relates to the mother-child dynamic and the ideals of Black motherhood.

Findings

By conceptually examining the antebellum, eugenics, and mass incarceration eras, our analysis demonstrated how the racial subjugation of Black women perpetuated the parental separation and the ability for Black women to mother their children and that these collective efforts, referred to as the New Jane Crow, disrupt the social synthesis of the black community and further emphasizes the need for more efforts to preserve the mother/child relationship.

Originality/value

Based on existing literature, there is a paucity of research studies that examine the effects of maternal incarceration and the impact it has on their children. As a part of a continuous project we intend to further the discourse and examine how race and gender intersect to impact the experiences of incarcerated Black women and their children through a socio-historical context.

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Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

Keywords

Book part
Publication date: 9 December 2020

Michael L. Roberts and Theresa L. Roberts

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness…

Abstract

This chapter examines how public attitudes and judgments about tax fairness reflect distributive justice rules about proportionality/contributions, needs, and equality; fairness issues that influence voluntary tax compliance (Hofmann, Hoelzl, & Kirchler, 2008; Spicer & Lundstedt, 1976). Most public polls and some prior research indicate the general public considers progressive income tax rates as fairer than flat tax rates, a reflection of the Needs rule of distributive justice theory; our 1,138 participants respond similarly. However, two-thirds of our politically representative sample of the American public actually assign “fair shares” of income taxes consistently with fairness-as-proportionality above an exempt amount of income, consistent with the Contributions rule of Equity Theory. We argue experimental assignments of fair shares of income taxes can best be understood as a combination of the Needs rule, applied by exempting incomes below the poverty line from income taxation (via current standard deductions) and taxing incomes above this exempt amount at a single tax rate (i.e., a flat-rate tax) consistent with the Proportionality/Contributions rule. Viewed in combination, these two distributive justice rules explain the tax fairness judgments of 89% of our sample and indicate surprising general agreement about what constitutes a fair share of income taxes that should be paid by US citizens from the 5th percentile to the 95th percentile of the income distribution. The joint application of these fairness rules indicates how seemingly competing, partisan distributive justice concerns can inform our understanding of social attitudes about tax fairness across income classes.

Book part
Publication date: 1 July 2014

Gerald R. Ferris, John N. Harris, Zachary A. Russell, B. Parker Ellen, Arthur D. Martinez and F. Randy Blass

Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on…

Abstract

Scholarship on reputation in and of organizations has been going on for decades, and it always has separated along level of analysis issues, whereby the separate literatures on individual, group/team/unit, and organization reputation fail to acknowledge each other. This sends the implicit message that reputation is a fundamentally different phenomenon at the three different levels of analysis. We tested the validity of this implicit assumption by conducting a multilevel review of the reputation literature, and drawing conclusions about the “level-specific” or “level-generic” nature of the reputation construct. The review results permitted the conclusion that reputation phenomena are essentially the same at all levels of analysis. Based on this, we frame a future agenda for theory and research on reputation.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78350-824-2

Keywords

Book part
Publication date: 3 October 2007

Dean Neu and Elizabeth Ocampo

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as the World…

Abstract

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as the World Bank, with lending activities in excess of $22B yearly in at least 64 countries, exert significant influence over how social responsibility is defined and accounted for. The current study examines the provision of social responsibility accounts within the context of World Bank lending activities. Beginning from an in-depth examination of a single World Bank lending agreement in the area of basic education in Latin America as well as 40 semi-structured interviews with field participants, and a series of participant observations, we examine not only how the demand for accountability and social responsibility is satisfied via a complex of written and verbal “accounts” but also the micro-politics of such processes. This analysis highlights how the intersection between World Bank demands and existing information technologies impact on the nature of the provided written and verbal social responsibility accounts.

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Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

Book part
Publication date: 18 September 2017

Susan Jurney, Tim Rupert and Marty Wartick

Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and…

Abstract

Generational theory research suggests that the arrival of the Millennial generation into adulthood will have significant effects on society because of their differing values and attitudes. We examine whether this generation has differing perceptions of tax fairness as well as their attitudes towards tax compliance as compared to other generations by administering an instrument to a sample of 303 taxpayers, distributed approximately equally across three generational groups: Baby Boomers, Generation X, and Millennials. The results suggest that there are significant differences in the viewpoints toward vertical equity and progressive taxation among the three generations. More specifically, the Millennial generation was less likely to recommend progressive taxation than the other two generations. In addition, there were significant differences between the groups on an exchange equity question as well. However, in this situation, it was the Baby Boomers that were significantly different from the other two generations. The results also suggest that the Millennials have attitudes that are more accepting of noncompliance than both the Generation X participants and the Baby Boomer participants. However, a significant difference does not exist between the Baby Boomer participants and Generation X participants on their attitudes towards compliance.

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

Keywords

Book part
Publication date: 8 February 2016

Jennifer S. Hendricks

Derek Parfit’s non-identity problem calls into question the claims of both the state and individuals when they purport to act for the benefit of future children. This paper…

Abstract

Derek Parfit’s non-identity problem calls into question the claims of both the state and individuals when they purport to act for the benefit of future children. This paper discusses how adoption of the non-identity argument as a legal argument could affect reproductive and family policy, demonstrating that it undermines the child-centric approach to assigning legal parentage. The paper concludes, however, that these non-identity problems can be solved by the expected value approach, which demonstrates that efforts to benefit future people can be logically coherent even if those efforts also affect the genetic identities of the future people.

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