An alternative method to screen for pepper spray residue

A method was developed to screen for pepper spray residue using instruments and methods other than those techniques commonly employed to analyze chemical residue (i.e.. gas chromatography mass spectrometry-GCMS or liquid chromatography mass spectrometry-LCMS). The method employed gas chromatography (GC), thin layer chromatography (TLC), and diffuse reflectance infrared Fourier transform spectroscopy (DRIFTS) to screen for dried pepper spray stains. Pepper sprays from nine different manufacturers were investigated. Capsaicin and dihydrocapsaicin were identified and unique IR reflectance spectra are presented. An additional five compounds were presumptively found. Results showed that a particular stain could be characterized as a pepper-based stain.     

Worldwide experience in sales taxation: Lessons for North America

Worldwide fiscal experience over the past twenty-five years indicates steady expansion in the political and academic constituency for expenditure taxation, including indirect taxes on consumption. Retail levies have emerged as the preferred method of indirect taxation of consumption, as older, pre-retail sales taxes have proven unsuited to modern economic structures. Increasingly, reform of sales taxation has involved a shift to one particular form of tax, the European Community type of value-added tax (VAT). This consumption tax option is again a topic of policy debate in North America, particularly in Canada where a VAT was under active consideration in 1985.This paper sifts through worldwide experience with broad-based sales taxes to identify lessons for tax policy in North America both in the short and longer-run. It indicates that the reputation of such taxes as regressive instruments may have been much exaggerated, and that in any case methods are available, particularly in Canada, for resolving equity issues in sales taxation. The VAT is shown to have marginal economic and administrative advantages over single-stage federal retail taxes in both Canada and the US. However, these advantages are not nearly so significant as in European countries where the VAT was adopted there. Further, sensible debate over the merits and limitations of the VAT in North America will call for much closer scrutiny of the problems unique to this form of tax. Finally, three political issues that were not significant in Europe will likely have an important bearing on any future choices of sales tax instruments, both in the U.S. and in Canada.     

The Cross-Dresser,the Thief,His Daughter and Her Lover: Queer Desire and Romance in Georgette Heyer’s These Old Shades

When romance fiction consolidated as a genre in the 1920s and 1930s, a series of generic conventions concerning the heterosexual imperatives came about. This article considers how these heterosexual imperatives function as a mask for queer desire in Georgette Heyer’s These Old Shades (1926). Drawing on the work of Eve Kosofsky Sedgwick, the article identifies in the novel a detailed account of male–male desire through arguing that while the romantic narrative is concerned with the Duc of Avon and Léonie, his former cross-dressing page, the substantial sexual tension in the novel occurs in the meetings and exchanges between Avon and Léonie’s biological father, Henri Saint-Vire. While These Old Shades ends with the presentation of Léonie by Avon as his duchess, it is male–male desire which has (queerly) driven this romance plot to its ‘natural’ conclusion of marriage. The article thinks through what happens when the rivalry, explicitly about desiring a woman, is an implicit homosocial bond and how this functions within the heterosexual imperatives of the romance novel. The article questions how desire functions in the romance novel and, more crucially, how romance fiction can be read as resisting, at least in part, that which has been traditionally understood as their raison d’être—the heterosexual imperative.