Unanticipated Gains

Social capital theorists have shown that some people do better than others in part because they enjoy larger, more supportive, or otherwise more useful networks. But why do some people have better networks than others? Unanticipated Gains argues that the practice and structure of the churches, colleges, firms, gyms, childcare centers, and schools in which people happen to participate routinely matter more than their deliberate "networking." Exploring the experiences of New York City mothers whose children were enrolled in childcare centers, this book examines why a great deal of these mothers, after enrolling their children, dramatically expanded both the size and usefulness of their personal networks. Whether, how, and how much the mother's networks were altered--and how useful these networks were--depended on the apparently trivial, but remarkably consequential, practices and regulations of the centers. The structure of parent-teacher organizations, the frequency of fieldtrips, and the rules regarding drop-off and pick-up times all affected the mothers' networks. Relying on scores of in-depth interviews with mothers, quantitative data on both mothers and centers, and detailed case studies of other routine organizations, Small shows that how much people gain from their connections depends substantially on institutional conditions they often do not control, and through everyday processes they may not even be aware of. Emphasizing not the connections that people make, but the context in which they are made, Unanticipated Gains presents a major new perspective on social capital and on the mechanisms producing social inequality.

Preface Part I: Personal Ties in Organizational Settings 1. Social Capital and Organizational Embeddedness 2 Part II: Social Ties 3. Opportunities and Inducements: Why Mothers So Often Made Friends in Centers 4. Weak and Strong Ties: Whether Mothers Made Close Friends, Acquaintances, or Something Else 5. Trust and Obligations: Why Some Mothers' Support Networks Were Larger than Their Friendship Networks Part III: Organizational Ties 6. Ties to Other Entities: Why Mothers' Most Useful Ties Were Not Always Social 7. Organizational Ties and Neighborhood Effects: How Mothers' Non-social Ties Were.

Sociology of unintended consequences is commonly depicted as a framework for understanding the outcomes that run counter to the initial intentions of social actors because of factors such as ignorance, error and complexity. This conventional approach, however, is now undergoing change under the influence of more encompassing shifts in framing in social sciences. Indeed, in the last few years, the study of the unintended has evidently moved from the question "What are the sources of the unintended?" to the inquiry "What is it that makes the unintended possible?" or "What risks, but also opportunities, do the unintended entail?" Explaining this puzzle in relation to the internal dynamics of sociology of unintended consequences, Adriana Mica makes an erudite journey in relation to its three main analytical frameworks, their semantic shifts, setbacks and theoretical revivals. Certainly, through the examination of the use of protective headgear in boxing, this volume renders explicitly the possibilistic turn not only in the specific research of the unintended, but in sociology more generally. Presenting the contributions of leading sociology theorists in a new light, Sociology as Analysis of the Unintended will appeal to graduate students and researchers interested in fields such as theoretical sociology, sociology of substantive issues and sociology of sport.

The number of Americans eligible to receive Social Security benefits will increase from forty-five million to nearly eighty million in the next twenty years. Retirement systems must therefore adapt to meet the demands of the largest aging population in our nation’s history. In Developments in the Economics of Aging, David A. Wise and a distinguished group of analysts examine the economic issues that will confront policy makers as they seek to design policies to protect the economic and physical health of these older Americans. The volume looks at such topics as factors influencing work and retirement decisions at older ages, changes in life satisfaction associated with retirement, and the shift in responsibility for managing retirement assets from professional money managers of traditional pension plans to individual account holders of 401(k)s. Developments in the Economics of Aging also addresses the complicated relationship between health and economic status, including why health behaviors vary across populations and how socioeconomic measures correlate with health outcomes.

Problems and Materials in Federal Income Taxation is respected for its distinctive explanation of the intricacies of the federal income tax code. Its realistic, problem-solving approach helps clarify material in an often frustrating course. Organized according to the taxing formula (i.e., the different tax rates), the text leads students to a clear understanding of each level of taxation. Numerous problems reinforce fundamental concepts. The Eighth Edition features substantially revised and updated material on medical expenses, including recent case law on the deductibility of cosmetic surgery expenses as well as the impact of the Affordable Care Act on exclusions from gross income and medical expense deductions. Updated, revised, and significantly longer, the discussion of constitutional and historical issues relating to the taxing power shows their impact on the modern debate over its scope. The current debate over fundamental tax reform and deficit reduction is included in an updated and revised final chapter. Hallmark features: Clear explanation of the intricacies of the federal income tax code Realistic problem-solving approach to a potentially frustrating course Organized according to the taxing formula (different tax rates) o students develop a clear understanding of each level of taxation fundamental concepts through numerous problems Thoroughly updated, the revised Eight Edition presents: Substantially revised and updated sections related to medical expenses o recent case law on the deductibility of cosmetic surgery expenses o impact of the Affordable Care Act on exclusions from gross income and medical expense deductions Updated, revised, and substantially longer discussion of constitutional and historical issues relating to the taxing power o shows impact on modern debate over the scope of taxing power New material on current debate over fundamental tax reform and deficit reduction o shows ways to structure and teach problems in 3-credit and 4-credit courses

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

Complicating the common view that immigrant incorporation is a top-down process, determined largely by parents, Vikki Katz explores how children actively broker connections that enable their families to become woven into the fabric of American life. Children’s immersion in the U.S. school system and contact with mainstream popular culture enables them more quickly to become fluent in English and familiar with the conventions of everyday life in the United States. These skills become an important factor in how families interact with their local environments. Kids in the Middle explores children’s contributions to the family strategies that improve communication between their parents and U.S. schools, healthcare facilities, and social services, from the perspectives of children, parents, and the English-speaking service providers that interact with these families via children’s assistance. Katz also considers how children’s brokering affects their developmental trajectories. While their help is critical to addressing short-term family needs, children’s responsibilities can constrain their access to educational resources and have consequences for their long-term goals. Kids in the Middle explores the complicated interweaving of family responsibility and individual attainment in these immigrant families. Through a unique interdisciplinary approach that combines elements of sociology and communication approaches, Katz investigates not only how immigrant children connect their families with local institutional networks, but also how they engage different media forms to bridge gaps between their homes and mainstream American culture. Drawing from extensive firsthand research, Katz takes us inside an urban community in Southern California and the experiences of a specific community of Latino immigrant families there. In addition to documenting the often-overlooked contributions that children of immigrants make to their families’ community encounters, the book provides a critical set of recommendations for how service providers and local institutions might better assist these children in fulfilling their family responsibilities. The story told in Kids in the Middle reveals an essential part of the immigrant experience that transcends both geographic and ethnic boundaries.