In this study, we capture the moderating effect of aggressive driving behavior while assessing the influence of a comprehensive set of variables on injury severity. In doing so, we are able to account for the indirect effects of variables on injury severity through their influence on aggressive driving behavior, as well as the direct effect of variables on injury severity. The methodology used in this study to accommodate the moderating effect of aggressive driving behavior takes the form of two models – one for aggressive driving and another for injury severity. These are appropriately linked to obtain the indirect and direct effects of variables. The data for estimation is obtained from the National Motor Vehicle Crash Causation Study (NMVCCS). From an empirical standpoint, we consider a fine age categorization until 20 years of age when examining age effects on aggressive driving behavior and injury severity. There are several important results from the empirical analysis. Young drivers (especially novice drivers between 16-17 years of age), drivers who are not wearing seat belt, under the influence of alcohol, not having a valid license, and driving a pickup are found to be most likely to behave aggressively. Situational, vehicle, and roadway factors such as young drivers traveling with young passengers, young drivers driving an SUV or a pick-up truck, driving during the morning rush hour, and driving on roads with high speed limits are also found to trigger aggressive driving behavior. In terms of vehicle occupants, the safest situation from a driver injury standpoint is when there are 2 or more passengers in the vehicle, at least one of whom is above the age of 20 years. These and many other results are discussed, along with implications of the result for graduated driving licensing (GDL) programs. / text

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Visuomenėje jaunimo agresyvumas didėja. Nors mokslinėje literatūroje plačiai išnagrinėta paauglių agresyvaus elgesio problema, tačiau beveik nėra tyrimų apie paauglių, turinčių specialiųjų ugdymosi poreikių, agresijos apraiškas specialiojoje mokykloje. Įvairūs pasaulio mokslininkai paauglių agresyvaus elgesio priežastis sieja su biologinėmis, socialinėmis, asmenybės ir psichologinėmis priežastimis Šio tyrimo tikslas ir buvo – išsiaiškinti galimas paauglių agresijos specialiojoje mokykloje formas ir priežastis. Kelti uždaviniai – 1. Išanalizuoti agresijos aiškinimo teorijas. 2. Išsiaiškinti paauglių agresyvaus elgesio sąsajas su psichologinės raidos ypatumais 3. Apibūdinti paauglių, turinčių specialiųjų ugdymosi poreikių, negalės ir agresyvaus elgesio ryšį. 4. Nustatyti paauglių agresijos apraiškų kilmę ir veiksnius,įtakojančius jų agresyvų elgesį specialiojoje mokykloje. Tyrimas atliktas 3 specialiosiose mokyklose. Naudoti tyrimo metodai –anoniminės anketos ir pusiau struktūruotas interviu. 50 pedagogų ir kitų specialistų apibūdino 110 specialiųjų mokyklų paauglių. Trys specialieji pedagogai interviu metodu patikslino gautą anketomis informaciją. Nustatyta, kad specialiosiose mokyklose pasitaiko agresijos apraiškų, tačiau jos nėra dažnos. Dažniausiai reiškiasi verbalinė agresija ( keiksmai, pravardžiavimai, erzinimas), mažiausiai fizinė. Negalė nedaro didelės įtakos paauglių agresyvumo apraiškoms specialiojoje mokykloje. Agresyvų elgesį gali įtakoti paauglystės raidos... [toliau žr. visą tekstą] / Aggressiveness of youngsters has been growing in the society. Scientific literature has deeply and widely analyzed the problem of teenagers‘ aggression. However, there are almost no studies on aggression signs in special schools of teenagers having special upbringing needs. Various global scientists relate reasons for teenagers‘ aggression with biological, sociological, personal and psychological problems. The purpose of this study is to explore potential teenagers‘ aggression forms and causes in special schools. The goals are the following: 1. To analyze the theory of aggressiveness. 2. To explore the connections between teenagers’ aggressiveness and psychological development issues. 3. To define the connections between disabilities and aggressiveness of teenagers with special upbringing needs. 4. To determine th origins of aggression manifestations and factors influencing pupils‘ behavior in special schools. The study was carried out in 3 special schools. The methods used for the study – anonymous questionnaires and in-depth interviews. 50 teachers and other specialists described 110 teenagers from special schools. Three teachers helped to revise the information from questionnaires through in-depth interview. It was found that there are aggression sings in special schools, but they are not frequent. The most frequent is verbal aggression (swear-words, passages, raillery), less frequent is physical aggression. Disability has no influence on signs of aggression in special... [to full text]

The general aim of the study was to determine the influence of entrepreneurial orientation on the perceived success of the pipeline gas company. This type of study has not been conducted previously for such a pipeline gas company and as such, a valuable contribution could be made to a more effective entrepreneurial orientation in the business environment. Two questionnaires were administered, which focused on entrepreneurial orientation and perceived success of business respectively. A response rate of 87.63% was obtained from a sample of 97 employees at management level in the pipeline gas company concerned. The results showed a statistically significant positive relationship between entrepreneurial orientation and business development as variable of business success. The data also revealed correlations among the dimensions of entrepreneurial orientation, some with significant differences for various demographic groups and their level of entrepreneurial skills. Limitations within the study were discussed and recommendations were made for future research. / MBA, North-West University, Potchefstroom Campus, 2014

Given the paucity of research that has been conducted on aggression in girls (see Keenan, Loeber, & Green, 1999, for a review), it is important to examine different behavioral manifestations of aggression that may be more prevalent among girls than boys, such as relational aggression (see Crick et al., 1999, for a review). Relational aggression consists of behaviors that harm others through damage to their peer relationships or the threat of such damage (e.g., spreading rumors about a peer so that others will reject him/her, social exclusion; Crick & Grotpeter, 1995). Children with Attention-Deficit/Hyperactivity Disorder (ADHD) are a particular subset of youth who are at increased risk for exhibiting aggressive behavior (Henker & Whalen, 1999; Whalen & Henker, 1985). The purpose of the present study was to assess the prevalence of relational aggression among children with attention problems as compared to the general population. Gender differences in relational aggression were also examined. In the current study, participants included 91 3rd-5th grade public school students. Teacher ratings of aggressive behavior and attention problems were obtained. Parents also completed measures to assess attention problems and social-psychological adjustment. Contrary to prediction, results indicated children with attention problems were not more aggressive than children without attention problems, regardless of the type of aggressive behavior assessed (i.e., relational or overt aggression). With respect to gender differences in relational aggression, results indicate the well-known gender effect for relational aggression only applies to Caucasian students in this sample, as a gender effect for relational aggression was not obtained for Hispanic students. Thus, the gender effect for relational aggression should not be considered a robust finding generalizable to all ethnic groups. Finally, relationally aggressive children were reported to be as well-adjusted as their non-relationally aggressive peers, which is not consistent with previous research. Regardless of aggression status, Hispanic children exhibited higher levels of delinquent behavior and anxiety/depression compared to Caucasian children. Findings are discussed in terms of measurement issues and within a cultural context. The limitations of the current study and directions for future research are presented.

This paper tests the notion that private firms are more tax aggressive than public firms. Tax avoidance measures, e.g. effective tax rates, cannot be used to compare private and public firms when private and public firms have different levels of importance on financial accounting earnings (Hanlon and Heitzman 2010). To disentangle financial reporting incentives from tax aggressiveness, I use the fact that European groups must prepare two sets of financial statements: first, group statements (consolidated), which provide information to investors, and, second, individual statements (unconsolidated), which are used for legal purposes, but not to inform investors. Since in individual statements financial reporting incentives do not vary between public and private firms, I use these effective tax rates to compare private and public firms. My findings show that public, not private, firms are more tax aggressive, as the effective tax rates of public firms are lower in individual and group statements. (author's abstract) / Series: WU International Taxation Research Paper Series

This paper empirically tests a theory laid out in Scholes et al. (2015, p. 315) that the U.S. worldwide tax system reduces the incentive of U.S. parent companies to be tax aggressive in their foreign subsidiaries. Investors subject to a worldwide tax system pay taxes on their worldwide income, regardless of the origin thereof. Therefore, a U.S. investor pays the difference between the effective tax payment abroad and the higher U.S. statutory tax when profits are repatriated. In contrast, investors subject to territorial tax systems gain the full tax savings from being tax aggressive abroad. Our results show that U.S.-owned foreign subsidiaries have a by 1.2 percentage point higher average GAAP effective tax rate (ETR) compared to subsidiaries owned by foreign investors from countries with a territorial system. We contribute to the literature by showing a mechanism, other than cross-country profit shifting, why U.S. multinational companies have higher GAAP ETRs than multinationals subject to territorial tax systems. (authors' abstract) / Series: WU International Taxation Research Paper Series

This study investigated whether behavior disordered children would decrease aggressive behavior if their social interest were developed. Three hypotheses that were tested predicted that there would be a significant difference between the control group and the experimental group on adjusted mean scores on aggressive behavior on post test scores. The measuring instruments used were the Child Behavior Checklist Parent Report Form, the Child Behavior Checklist Teacher Report Form, and the Child Behavior Checklist Director Observation Form. It was also predicted that there would be a significant difference between the control group and the experimental group on post test adjusted mean scores as measured on the Social Interest Scale. An analysis of covariance was employed to test the data. Behavior disordered students in the experimental group participated in three activities designed to develop their social interest. They participated in peer tutoring, socialization with nursing home residents, and group discussions. Data were collected from parents, teachers, and observers of behavior disordered students in an elementary school in Northwest Louisiana during the summer term of 1987. Teachers did report a statistically significant difference between the experimental and the control groups in the decrease of aggressive behavior. These results are in accord with predictions generated by Adlerian theory and with naturalistic data. Parents and observers did not report a statistically significant difference between the two groups in the decrease of aggressive behavior. Significant differences were not found between the experimental and control groups in the development of social interest. Since the teachers did report statistically significant results in this study, it is recommended that these same activities to develop social interest be repeated, that counseling sessions be designed to be more therapeutic, and that additional modeling and role playing be included. It is further recommended that an instrument be developed to measure social interest in children, and that parents and teachers of the children be provided with education and training in Adlerian theory and its application to their interactions with children.

Only circumscribed aspects of highway aggression have been investigated. The upsurge of abuse and violence transpiring between motorists necessitated a more definitive depiction of the actual events, participants, and relevant contextual features. A questionnaire administered to 120 motorists, aged 18 to 68, solicited a recountal of incidents occurring within 12 months and a description of their most recent encounter. Based on severity of experience, subjects were relegated to distal threat, direct threat, and nonvictim groups. Although most events involved unreported distal threats lasting less than three minutes, men and non-college graduates were more often directly threatened, while non-victims were predominantly women and college graduates. Perpetrators were primarily unknown Caucasian males who generally aggressed in populated areas during afternoon hours.