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This research surveys changing attitudes to drawing pedagogy, in the context of digitisation, moves toward student-centred learning in Art and Design Higher Education, and anecdotal reports of declining competence. Based on student, teacher and examiner’s experiences, it has been possible to gain insights into how drawing instruction has changed over the past generation. This paper examines the attitudes, values and concerns of students and educators regarding drawing instruction. The study reveals that, in the UK, drawing skills are considered to be gradually declining, while traditional notions of skill are called into question. Drawing as a means of visual recording, representation and communication remains valued, although no longer essential as it once was; while drawing to augment thought process, is increasingly recognised as an integral skill which enables innovation. The latter is rarely ‘taught’ but relies on core competencies that many lecturers fear are being eroded. Increasing value is placed on drawing ‘as process’, while provision is moving towards individualised instruction requiring students to work independently. While new technologies are a factor, this paper re-frames the issue as an imbalance between creative outcomes and creative process, with a disparity between school and university levels. This paper calls for a renewed emphasis on ‘drawing as process’ as preparation for university, and for further consideration of the core competencies underpinning the use of drawing as a tool of thought, and how these might be standardised.

The focus of this paper is on the Middle Euphrates: Dura-Europos as its best-known urban settlement; a series of villages known mostly from two papyrological dossiers situated along the river; and the military stations on the Euphrates. The paper asks questions about the impact (or lack of it) of the culture of Palmyra on the region's communities. It is argued that Dura-Europos remains our best case study for social and religious life in a Near Eastern small town under the Roman empire, and that the only evidence that actually makes the town look potentially ‘untypical’ is the idiosyncratic source material related to its Palmyrene inhabitants. The paper also questions the traditional periodization of Dura's history and puts forward the hypothesis that at two points during the so-called ‘Parthian phase’ Palmyrenes took advantage of a power vacuum along the Middle Euphrates and became the dominant military factor in the region.

This paper compares and contrasts state emergency responses to national security crises with responses deployed in a period of economic crisis. Specifically, this paper challenges the appropriateness and legitimacy of the standard emergency response of legislative (as distinct from judicial) deference to the executive when confronting such economic crises. This will be done by questioning the significance in periods of economic crisis of the two principal factors that justify deferring to the executive during a state of emergency pertaining to national security: (i) the necessity of the action taken; and (ii) that the executive has an expertise in decision making in the specific area in question. Ultimately, this paper questions the application of the emergency paradigm to economic crises, arguing that such responses are rarely temporary and instead usher in a ‘new normalcy’.

This paper presents an essentially affine model of the term structure of interest rates making use of macroeconomic factors and their long-run expectations. The model extends the approach pioneered by Kozicki and Tinsley (2001) by modelling consistently long-run inflation expectations simultaneously with the term structure. This model thus avoids the standard pre-filtering of long-run expectations, as proposed by Kozicki and Tinsley (2001). Application to the U.S. economy shows the importance of long-run inflation expectations in the modelling of long-term bonds. The paper also provides a macroeconomic interpretation for the factors found in a latent factor model of the term structure. More specifically, we find that the standard "level" factor is highly correlated to long-run inflation expectations, the "slope" factor captures temporary business cycle conditions, while the "curvature" factor represents a clear independent monetary policy factor.

This paper presents a narrative review of recent research into applicant and recruiter reactions to new technology in employee selection. Different aspects of the use of new technology are noted including computer-based testing, Internet-based recruitment and candidate assessment, telephone-based and video-based interviews, video-based situational judgment tests, and virtual reality scenarios. It is argued that an appropriate way to conceptualize these advances is as ‘technical innovations’ as defined in the creativity and innovation research in Industrial, Work, and Organizational (IWO) psychology. Applicant reactions research is reviewed thematically, and studies into three main themes are discussed: Applicant preferences and reactions, equivalence, and adverse impact. Following Bartram (2001), an amphibian-monarchistic analogy is employed at several stages in the review. Four major criticisms of the extant applicant reactions research base are noted: its atheoretical orientation, a short-termist concentration upon reactions level outcomes, an over-reliance on students as surrogates, and a patchiness of coverage of crucial research questions. The second part of this paper explores neglected issues of recruiter adoption of new technology for employee selection. Again drawing from advances in the innovation and creativity literatures, this section explores likely antecedent factors at the individual and organizational levels of analysis. A general model of recruiter adoption of new technology is posited as a framework for future research in this area. For both applicant and recruiter reactions further research is called for and implications for practice are noted throughout.

In this paper, we provide novel evidence on the effect of local unemployment rate on life satisfaction. With this, we contribute to the expanding literature that aims to understand the role of the local labor market's conditions for individual well-being. This information can be used to only analyze the impact of regional economic policies, as well as to understand individuals' behavior and reactions to policy changes. In concrete, we investigate how changes in local unemployment rate affect subjective well-being in Germany, allowing for the presence of spatial spillovers and considering the role played by regional borders. The results indicate that higher unemployment in the own local area of residence has a negative effect on satisfaction. Similarly, individuals' happiness negatively correlates with the unemployment rate in contiguous local areas, but only if these areas are located in the same Federal State as the one where the individual lives. Heterogeneity analysis reveals that these negative effects of local unemployment rate are larger for individuals with stronger ties to the job market and less secure jobs., The usual disclaimers apply. Antonio Di Paolo gratefully acknowledges funding from the Spanish Ministry of Science and Innovation ECO2016-75805-R. Ada Ferrer-i-Carbonell acknowledges funding from the Spanish Ministry of Science and Innovation PID2020-114251GB-I00; the Spanish Agencia Estatal de Investigación (AEI), through the Severo Ochoa Programme for Centres of Excellence in R&D (Barcelona School of Economics CEX2019-000915-S); Catalan Agency for Management of University and Research Grants (AGAUR); and the Agency for Management of University and Research Grants (AGAUR) SGR1359.

The purpose of this paper is to consider how grammaticalisation, which is generally considered to be a diachronic process, can be fitted into a theory of language change that is based on the idea that change is brought about by the speaker, and hence is essentially a synchronic matter. First the question of the relation between explanation, the theory of grammar and the theory of change will be discussed, on the basis of which a number of guidelines will be suggested which should direct empirical research in the area of language change. In the second part of the paper, one particular case of grammaticalisation will be investigated, namely the development of have to in English from a possessive, full verb to a modal semi-auxiliary. It will be shown that this case contains both diachronic and synchronic aspects, which need to be kept apart. In keeping them apart, this particular case of grammaticalisation can be seen to accord with the principles of language change argued for in the first part.

Dr Jonathan Passmore Publications Library: This paper is made available online in accordance with publisher policies. Further papers on coaching can be found at Dr Jonathan Passmore‟s publications library. All research papers are made available as open access publications. Please scroll down to view the document itself. To see the final version of this paper please visit the publisher‟s website. Access to the published version may require a subscription. Author(s): Grant, A. M., Passmore, J. Cavanagh, M. & Parker, H.

This paper examines the ideology that goes by the name of "constitutionalism." The first part of the paper considers the significance of "written constitutions" The second part of the paper casts a skeptical eye at conceptions of constitutionalisim that emphasize "limited" government. Once "limited government" is contrasted carefully with "restrained government" (restraints upon specific actions by government) and with "controlled government" (e.g. insistence upon democratic control), we see that the association of constitutionalism with general limitations on the scope of government ought to make it a much more controversial ideal than the general anodyne acceptance of the term "constitutionalism" might lead us to expect. Finally, the anti-democratic implications of constitutionalism are explored. The paper argues that, by insisting on limited government, constitutionalism downplays the important role that constitutions have to perform in the modern world in establishing and securing specifically democratic authority.

Globalization has resulted in a marked increase in the number of academic economists who have entered the international job market. Previously, the national markets were much more self-contained. Young economists could be confident of finding a tenured professorship in their own country. During the recent decades, virtually all member countries of the European Union and many Asian countries have joined the international market for economists today dominated by the United States. While private connections and ‘old boys’ networks’ remain an important instrument for obtaining academic positions, being published in internationally recognized journals has become a conditio sine qua non. Many universities assign professorships based on the number of publications in top academic journals and citations. At the same time, the revolution of the Internet has opened new ways to ‘publish’. Everybody can put his or her writings on their homepage, in working paper series (such as SSRN, CESifo, or CREMA), in editorially run electronic journals (such as Economists’ Voice or Vox), and in organized or spontaneous blogs. These publication channels have the great advantage over traditional journals of being quick (often even immediate) and of approximating the idea of an intellectual discourse. There are few, if any, restrictions, i.e. there is generally no peer reviewing. Many scholars today keep themselves informed by screening and selectively downloading the summaries of these Internet publications. However, when the manifold existing versions are finally revised and printed in a journal, the paper is often only cited and is rarely read. As a result, journal publications no longer impart new knowledge and ideas but serve as a certification that a paper has been deemed worthy of a narrowly defined

The terms ‘quality of life’ (QoL) and ‘health related quality of life’ (HRQoL) are fraught with preconceptions, misconceptions and, frequently, confusion: How are these terms best defined? What are the best ways to measure them? These challenges, which are present even in the relatively well-studied fields of adult physical health, are magnified considerably when considered in the context of child and adolescent mental health. They are, however, concepts that are being increasingly discussed by child and adolescent mental health clinicians, researchers and service planners. The purpose of this review is to analyse and discuss the concept of QoL and HRQoL (for simplicity we will use the umbrella term QoL in this paper except when there is a need to draw more fine-grain distinctions) as they relate to child and adolescent mental health, and review the various reasons for measuring QoL in this population. The paper is divided into three main sections. First, we introduce the concept of QoL and draw out the issues raised with regard to the field of childhood mental health research and practice. Second, we discuss the range of challenges raised as we move from concept to measurement. Third, we review and contrast some of the many different measurement tools currently available.

The aim of this paper is thus to identify, evluate, and summarize in a systematic fashion all the epidemiological studies that have analyzed the association between exposure to specific indoor air pollutants and respiratory disease among children under the age of five. A search was carried out in the main biomedical bibliographica sources in December 2006 and updated in February 2008. The study period covered 12 years (1996-2007). All the selected papers were carefully read. We focused on studies that analyzed at least one indicator of respiratory health and which included one or more indoor air pollutants in relation to the respiratory health of children under the age of 5. Studies that analyzed passive smoking as the sole source of indoor air pollution were not included. Fourteen studies were considered to be relevant. The most analyzed pollutant was nitrogen dioxide, followed by volative organic compounds, airborne particulates and other pollutants; phthalates and CO2. The literature reviewed within our criteria seems to indicate that several indoor pollutants, even at the moderate levels found in the developed countries, could be harmful to the respiratory health of very young children. Future research should focus on conducting more studies, preferably making use of cohorts, with adequate techniques for measuring indooor pollution levels. Pediatr Pulmonol. 2009; 44:231-243. (C) 2009 Wiley-Liss, Inc.

One can be independent, or subject to decisions made by others. This paper empirically tests whether individuals attach an intrinsic value to the institutional difference between independence and hierarchy. Taking self-employment as an important case of independence, it is shown that the self-employed derive more utility from their work than people employed by an organization, irrespective of income gained or hours worked. This is evidence for procedural utility: people do not only value outcomes, but also the conditions and processes leading to these outcomes. Individuals value independence and dislike hierarchy as such, over and above the associated outcomes.

This paper examines the relative degrees of risk sharing provided by demand deposit contracts and equity contracts. It is shown that in a framework in which individuals have smooth preferences and there exists some type of aggregate uncertainty (interest rate risk), the allocations obtained with a financial intermediary allow in general for greater risk sharing than those achieved in an equity economy. However, the interest rate is essential in order to determine the superiority of demand deposit contracts over equity contracts. The results of the paper contradict the ones obtained by Jacklin [1987] and Hellwig [1994], where demand deposit and equity contracts are always equivalent risk sharing instruments. Publicado

What is the difference between the terms ‘Roma’, ‘gypsies’, ‘nomads’ and ‘Travellers’? These are a few of the names that are used to refer to the Roma minority in scholarly research, political speeches and the media. Most of the Romani studies literature on Roma labels and the state's categorisation underscores how these often derogatory denominations reflect the widespread stigmatisation of these people and, in turn, perpetuate regimes of exclusion and segregation. However, this literature implicitly conceives of language as purely functional to exclusion, overlooking the ways in which the construction and use of these labels have also created the conditions for the emergence of practices of resistance. This limitation is mainly due to the fact that these works follow a Foucauldian approach, which tends to overemphasise the importance of dominant discourses subjecting the individual, and to downplay the presence of generative and creative practices. I suggest integrating this approach with the notion of ‘assemblage’ as developed by Deleuze and Guattari, which entails both ordering and territorialising dynamics together with destabilising moves. By adopting this lens, the paper discusses the effects of two different Roma naming assemblages: on the one hand, the glossary published by the Council of Europe (CoE) that carefully defines and differentiates all the terms used for the Roma, and, on the other, the French and Italian governments' discourses that ambiguously lump together all these different denominations. Although at first sight it may appear that the latter bolsters discriminatory and segregating policies, while the former supports more inclusionary measures, by drawing on policy-documents analysis and in-depth interviews with pro-Roma advocacy group members, I show that both these naming assemblages actually produce exclusionary as well as resisting effects.

Based on fieldwork material from Lao People's Democratic Republic, this paper introduces an analytical framework that transcends compartmentalized approaches towards migration involving young people. The notions of fluid and institutionalized forms of migration illuminate key differences and commonalities in the relational fabric underpinning empirically diverse migration scenarios. Applying this framework to the role of networks in becoming a young migrant, this chapter sheds light on young migrants' differential scope for exercising agency. This redirects concerns about young migrants away from descriptive and static factors towards their relational position in the process of migration, which shapes their agency and vulnerability.

Educational effectiveness research has identified school membership as being and important factor in relation to academic progress but it has also pointed to the importance of teachers. Additionally, districts have been shown to be of minor importance for progress once key variables are taken into account while data from international studies suggest that countries are important when attainment is studied while controlling for background factors. A perspective, named the Proximate Variables within Jurisdictions (PVJ) theory, is introduced to help understand and predict relationships. The theory holds that variables which are closest to the student are the most influential but that the jurisdiction where the student is educated, which has its own approaches to education and upbringing is of similar importance. A child's educational success in international terms is most influenced by actions in the home and the classroom seen in the context of the country where she or he is brought up. Does the theory hold when progress in classrooms, year groups and educational systems (jurisdictions) is estimated in a single analysis? This study compared progress of pupils in over 4000 classrooms across 11 educational systems. Large differences were found between classes and the educational systems both for reading and mathematics during the first year at school. The theory holds for the most part but questions are left unanswered and the paper sets out a series of testable hypotheses which may be addressed in the future.

Alphabetical name ordering on multi-authored academic papers, which is the convention in economics and various other disciplines, is to the advantage of people whose last name initials are placed early in the alphabet. Professor A, who has been a first author more often than Professor Z, will have published more articles and experienced a faster productivity rate over the course of her career as a result of reputation and visibility. Authors know that name ordering matters and take ordering seriously. Several characteristics of an author-group composition determine the decision to deviate from the default alphabetical name order to a significant extent.

The current paper combines research from personality, cultural, social, and work- and organizational psychology. More precisely, it addresses the motivating effects of situations that either foster or inhibit social loafing under typical vs maximum performance conditions. It further tests how these effects are moderated by the three individual difference variables of conscientiousness, agreeableness, and openness to experience, and the two cultural dimension variables of collectivism and power distance. Results reveal positive main effects for inherently motivating situations, maximum performance conditions, conscientiousness, agreeableness and collectivism, as well as a significant interaction between the degree to which the situation invites social loafing and the typical vs maximum performance condition. These findings thus confirm a possible overlap between the theories of social loafing and of typical vs maximum performance. Finally, power distance showed a number of surprising interactions that may, in part, account for cultural differences found in the social loafing literature. Implications for theory building, empirical research and practice are discussed.

Lead antimonate yellow, or Naples Yellow, is one of the most common yellow pigments in Western European art. It was used mainly in the period from 1500 to 1850. During the 18th and 19th centuries, a whole range of production recipes was published. However, the early production history of the pigment is not well understood. In this paper, a study of two early production recipes is reported. Under the nomenclature of potters' yellow, the recipes describe some production details of the pigment. Reconstructions of the historical lead antimonate yellow were made according to these sources. X-ray powder diffraction (XRPD) was used to examine the reaction products. Our findings show that various types of lead antimonate yellow can be formed, following the descriptions given in the recipes. Some of these types, notably lead-tin antimonate, have been found in earlier studies of authentic works of art. No evidence was found for a locally limited use of this pigment, as has previously been suggested. Documentary and analytical evidence indicates that the knowledge on lead antimonate yellows originates from Middle Eastern ceramic and glass industries. it is argued that the know-how on the production of lead antimonate yellows has been transferred via the migration of glass artists from the Eastern Mediterranean to Venice during the 15th century.

The landmark decision ofGillick v West Norfolk Area Health Authoritywas a victory for advocates of adolescent autonomy. It established a test by which the court could measure children's competence with a view to them authorising medical treatment. However, application of the test by clinicians reveals a number of ambiguities which are compounded by subsequent interpretation ofGillickin the law courts. What must be understood by minors in order for them to be deemed competent? At what point in the consent process should competence be assessed? Does competence confer on minors the authority to refuse as well as to accept medical treatment? These are questions which vex clinicians, minors and their families. A growing number of commentators favour application of parts of the Mental Capacity Act 2005 to minors. In this paper, the limitations of this approach are exposed and more radical reform is proposed.

This is the peer reviewed version of the following article: Poveda, David; Jociles, María Isabel; Rivas, Ana María (2014). Socialization into single-parent-by-choice family life. Journal of Sociolinguistics 18, 3: 319-344, which has been published in final form at http://dx.doi.org/10.1111/josl.12085. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving, This paper examines family interactions between mothers and children in single-parent-by-choice (SPBC) families in Spain. The data is part of a larger multi-sited ethnographic study focused on emergent family structures that examined families formed by women who began their family projects through adoption or assisted reproduction. Single-mothers-by-choice formulate various socialization goals that are tied to the complexities of their non-conventional family project. These goals are also realized in daily conversation, particularly when families talk about future events in their lives. Our findings expand existing family language socialization research in Western contexts, which has primarily focused on conventional twoparent families, and invite developing a stronger dialogue between family language socialization research and current debates on changing kinship structures in post-industrial societies, Este trabajo examina interacciones entre madres e hijos/as en familias de madres solteras por eleccion (MSPE) en España. Los datos provienen de una investigación etnográfica multi-lugar más amplia centrada en modelos familiares emergentes que estudió a familias formadas por mujeres solas que han comenzado su proyecto familiar a trav és de la reproducción asistida o la adopción. La madres solteras por elección formulan varias metas de socialización que están ligadas a las complejidades y demandas de su proyecto familiar no convencional. Estos objetivos también se plasman en conversaciones cotidianas, especialmente cuando las familias hablan sobre eventos futuros en su vidas. Nuestros resultados amplían la investigación sobre socializacion linguíıstica familiar en contextos occidentales, que se ha centrado principalmente en familias bi-parentales convencionales, e invitan a desarrollar un diálogo máas fructífero entre la investigación sobre socialización lingüística familiar y los debates actuales en torno a cambios en los patrones de parentesco en sociedades post-industriales

Collaborative design resembles a discussion or conversation. Ideas are bounced off the different members of a design team. Depending on the task and the point in time the engineer joins a design team different structural parameters contribute to an integrated solution. The paper will present different strategies we pursue involving geometry, topology and materiality. Geometry plays a major role for structural performance in large-scale structures and at the same time embodies the architectural design approach. Thus a solution which suits different requirements has to be negotiated. Topology of surface- and vector-active systems within a predefined shape or envelope can become the objective of evolutionary design processes where structure adapts to specific needs. Materiality is embedded into a larger context of material systems that include digital workflow and fabrication.

El pdf del artículo es el documento de trabajo., This paper studies human capital investment in a spatial setting with interpersonal complementarities. A mixture of local and global social interactions affects the cost of acquiring education, and the return to human capital is determined endogenously in the market. We study how spatially segregated investment equilibria are affected by an increase in the relative importance of global vis-à-vis local interactions. Per capita income level, equality, and welfare are shown to improve if the skilled constitute a majority to begin with, and if not, these implications are reversed. We also examine the effects of wider local neighborhoods, and lower mobility costs, and study a related two-group model based on social distance., Mookherjee and Ray acknowledge funding from NSF Grant Nos. SES-0617874 and 0617827 respectively. We thank Omer Moav and Rajiv Sethi for comments., Mookherjee and Ray acknowledge funding from NSF Grant Nos. SES-0617874 and 0617827 respectively.

Reviewing recent historical scholarship on the colonial anti-thuggee campaign in India during the 1830s this paper contests assessments of the the origins of modern terrorism provided in some Terrorism Studies publications.

Community mapping is a relatively new tool with considerable potential in giving practical effect at the local level to sustainable development rhetoric. As a repository of socially constructed knowledge, it has considerable value in democratizing information both in terms of what is recorded and public access to it, in a manner that facilitates more meaningful participation of non-experts in planning and advocacy processes. Focusing on a community mapping project in Galway, Ireland, this research paper explores how the city's municipal authority is employing community mapping not just to record and promote the city's social, environmental, economic and cultural assets but also as a practical tool to bolster public participation in policy-making and to improve local communities’ trust in the municipal authority, thereby shaping sustainability practices through enhanced governance.

review are equally the descendants both of the great masters presented here, and of past and present generations of Barcelona-based Romanists, medievalists and classicists, who include Marti de Riquer, Joan Bastardas, Josep Alsina and Miquel Dolq.6 To give but three examples, Carles Miralles's research on Homer, Josep Lluis Vidal's studies on Virgil and the Virgilian reception, and Pere Quetglas's work for the Glossarium Mediae Latinitatis Cataloniae mirror twentieth-century interest in classical epic and in medieval Catalan texts.7 As well as crossing academic boundaries, Del Romanticisme al Noucentisme testifies to a rich scholarly tradition in classical and Catalan studies at Barcelona. Judging by the papers in this volume, the one-day conference at the University of Barcelona when they were read and discussed must have been a stimulating gathering, plentiful in ideas and enthusiasm. Those of us unable to attend at the time can now thank the editors for their

The price of a real estate is based on its value. The real estate market, where the real estate price is established, is dynamic and undergoes continuous change. Considering the fact that nothing is fully deterministic or fully stochastic in nature, the author has put forward a compromise based on the conducted analyses in order to better diagnose the “live spatial structures”. The considerations presented in this paper provide grounds for the claim that integration of geo-deterministic inference (represented by the geostatistical model) and geo-stochastic inference (represented by maps of residuals), linked to space valuation, makes it possible to dynamically diagnose and characterise spatial phenomena and to make rational forecasts (and, consequently, planning) of changing in space and, therein, on the real estate market.

This paper presents an empirical analysis of the role of trust in the relationship between venture capitalist and entrepreneur. Following the social sciences literature, we try to differentiate between trust as an affective, value-based category from confidence which is understood as a backward-looking, evidence-based mechanism. Using data from a survey among German venture capitalists conducted in 2003, we analyze 111 financing relationships from 75 respondents. We find a significant reciprocal positive relationship between trust and success. Other significant determinants of trust include the perceived quality of the entrepreneur and credibility of information (two proxy variables for measuring confidence), the perceived importance of reputation and the stage of the entrepreneur's venture. The level of monitoring and control is identified as a substitute for trust. We address a potential endogeneity of trust and success by estimating a system of two simultaneous equations by 3SLS and find the results to be robust. Finally, we use data from a second survey conducted in 2006 to assess whether trust predicts success. In fact, our results indicate that a higher level of trust in 2003 is associated with a higher success rate in 2006.

Objective: An intervention to structure patient-key worker communication has been tested in a randomized controlled trial. The aim of this paper was to investigate effectiveness of the intervention in terms of moderators of effectiveness.Method: A total of 507 patients with schizophrenia were included. Moderators of effectiveness were investigated using two-way ANOVAS.Results: Patients with a better relationship with their key worker and a shorter duration of illness at baseline benefited more from the intervention in terms of quality of life. Patients who received the intervention who were in competitive employment or had a shorter duration of illness showed greater reduction of unmet needs. Older patients receiving the intervention had better treatment satisfaction.Conclusion: Outcome of the intervention was moderated by patient characteristics. Moreover, the moderating characteristics varied depending on the specific outcome. Evidence on moderators is very limited, even though, they are significant for understanding, targeting and implementing complex interventions.

In this paper, we develop the concept of a psychological tax contract that goes beyond the traditional deterrence model and explains tax morale as a complicated interaction between taxpayers and the government. Based on crowding theory, the impact of deterrence and re-wards on tax morale is discussed. As a contractual relationship implies duties and rights for each contract partner, sticking to the fiscal exchange paradigm between citizens and the state increases tax compliance. Citizens are willing to honestly declare income even if they do not receive a full public good equivalent to their tax payments as long as the political process is perceived to be fair and legitimate. At the procedural level, a friendly treatment of taxpayers by the tax office in auditing processes increases tax compliance.