This article seeks to examine approaches to combating the “scourge of international terrorism” by targeting the financial resources of terrorist organizations and their supporters.
Abstract
Purpose
This article seeks to examine approaches to combating the “scourge of international terrorism” by targeting the financial resources of terrorist organizations and their supporters.
Design/methodology/approach
The article begins with the disputed issue of how to define a “terrorist”, “terrorism”, “terrorist organizations” and “acts of terrorism”. In a global financial system, differences between the definitions of those terms could have significant implications because terrorists have the means and will to operate their financing infrastructure from the least effectively regulated jurisdictions. There are many methods by which terrorists finance both their organizations and specific attacks. By concentrating on three examples of recent terrorist activity, namely the 9/11 attacks in New York, the 7/7 bombings in London, and the transfer of funds from the “Union of Good” to Hamas to fund terrorist attacks in Israel by means of a certain charitable association, the article illustrates the problems facing legal regimes seeking to limit terrorist funding.
Findings
The article notes a broad convergence in the methods of those jurisdictions when combating the financing of terrorism.
Originality/value
The paper provides a discussion of financial resources of terrorism from a legal professional in an area where terrorism is a real danger.
Details
Keywords
The purpose of this paper is to examine whether gendered differences in occupational aspirations still appear when considering students with similar abilities who study…
Abstract
Purpose
The purpose of this paper is to examine whether gendered differences in occupational aspirations still appear when considering students with similar abilities who study competitively in the same achievement‐oriented educational setting.
Design/methodology/approach
The hypotheses stipulated an interaction between gender and year of study on students' career aspirations and on career‐style preferences. An interactive expression was constructed, multiplying gender by year of study (i.e. a female student in her freshman year, a female student in her senior year, and so on). A sequence of logistic regressions was used to test the hypotheses. The hypotheses were tested by cross‐sectional analysis of the data, using 802 valid questionnaires collected from a sample of 1,000 Israeli accounting students from the accounting programs at three institutions of higher learning.
Findings
It was hypothesized that differences between the sexes in occupational aspirations and career style preferences would evolve and increase with years of study and especially as students approached the end of the academic track. In other words, it was expected that an interaction between gender and year of study would affect students' occupational aspirations and career‐style preferences. The findings supported the hypothesis. In their freshmen year, the sexes shared a similar pattern of aspirations and goals. However, during their later academic years, females reduced their occupational aspirations and revealed a stronger preference for a convenient balance between work and other facets of life. Logistic regressions demonstrated the statistically significant effect of the interaction between gender and academic year on student occupational aspirations and career‐style preferences.
Originality/value
The study demonstrates the decrease in female students’ occupational aspirations during the educational period, and that encouraging young women to obtain male‐type professional education might be insufficient in order to eliminate inequality between the sexes.
Details
Keywords
Thesia I. Garner and Kathleen S. Short
Responses to minimum income and minimum spending questions are used to produce economic well-being thresholds. Thresholds are estimated using a regression framework. Regression…
Abstract
Responses to minimum income and minimum spending questions are used to produce economic well-being thresholds. Thresholds are estimated using a regression framework. Regression coefficients are based on U.S. Survey of Income and Program Participation (SIPP) data and then applied to U.S. Consumer Expenditure Survey (CE) data. Three different resource measures are compared to the estimated thresholds. The first resource measure is total before-tax money income, and the other two are expenditure based. The first of these two refers to expenditure outlays and the second to outlays adjusted for the value of the service flow of owner-occupied housing (rental equivalence). The income comparison is based on SIPP data while the outlays comparisons are based on CE data. Results using official poverty thresholds are shown for comparison. This is among the earliest work in the U.S. in which expenditure outlays have been used for economic well-being determinations in combination with personal assessments, and the first time rental equivalence has been used in such an exercise. Comparisons of expenditures for various bundles of commodities are compared to the CE derived thresholds to provide insight concerning what might be considered minimum or basic.
Results reveal that CE and SIPP MIQ thresholds are higher than MSQ thresholds, and resulting poverty rates are also higher with the MIQ. CE-based MSQ thresholds are not statistically different from average expenditure outlays for food, apparel, and shelter and utilities for primary residences. When reported rental equivalences for primary residences that are owner occupied are substituted for out-of-pocket shelter expenditures, single elderly are less likely to be as badly off as they would be with a strict outlays approach in defining resources.
Christopher K. Johnson and Hoseong Kim
The impacts of median income and other variables on the Sen index of poverty in the United States are investigated using panel data with fixed time period and cross sectional…
Abstract
The impacts of median income and other variables on the Sen index of poverty in the United States are investigated using panel data with fixed time period and cross sectional effects. Estimates for the Sen index and its decomposed components – the headcount ratio, poverty gap ratio, and Gini coefficient among the poor reveal that median income among state/regions and across time systematically influences the Sen index and each of its components. However, the results reveal that labor market and demographic control variables have quite different effects on the distinct components of the Sen index.
New measures of the degree of overall income tax progression in the United States are provided for the period 1969 to 1995. Indices of progression from the distributional and tax…
Abstract
New measures of the degree of overall income tax progression in the United States are provided for the period 1969 to 1995. Indices of progression from the distributional and tax scale invariant classes of measures are considered. The sensitivity of measures of progression to the income concept used and to equivalence scale adjustments is explored. Recently developed statistical inference procedures are applied to reveal new insights into changes in progressivity across time. Using a microdata based measure of comprehensive income and applying statistical tests are shown to be of crucial importance in reaching conclusions about changes in income tax progression.