What explains the Differences in the Tax Burden Between Swiss Cantons?

In the present article, we empirically analyse a series of competing hypothesis that try to account for the considerable disparity in the tax burden between Swiss cantons. Three hypotheses focus on differences in spending levels: The first explains differences in the tax burden with differences in citizens' demand for government services. The second emphasizes the differences in efficiency between cantonal administrations, whereas the third insists on the more or less easy access to cantonal instruments of direct democracy. However, when confronted to the data, none of these three expenditure‐based hypotheses are confirmed by our cross‐sectional estimations. On the contrary, our regressions lend support to the hypotheses which highlights the differences in tax revenues between cantons. These results suggest that it is not differences in government spending which account for the disparity in cantonal tax levels, but differences in the cantonal endowment with resources. This indicates that some financial equalization on the cantonal level might strengthen the equity of Switzerland's tax system.     

Participatory numbers for integrating knowledge and actions in development

This article discusses the opportunities and challenges associated with the use of quantitative participatory methods and participatory numbers for integrating locals’ and outsiders’ knowledge, as well as actions from the bottom-up and top-down, in development. It places emphasis on the contribution of quantitative participatory methods and participatory numbers to foster dialogue between a wide range of stakeholders, for example, local people, NGOs, government agencies and scientists, who usually seldom directly engage with each other. The article draws on case studies that discuss remittances and disasters in Samoa, and disaster risk reduction in the Philippines.     

Does Anger Towards the Partner Mediate and Moderate the Link Between Romantic Attachment and Intimate Violence?

The goal of this study is to evaluate a theoretical model of the link between attachment andcouple violence. The hypotheses state that experience and expression of anger towards the partner would mediate and moderate the association between an insecure attachment and couple psychologicaland physical violence. A sample of 316 couples representative of the French-speaking population ofQuebec filled out the Experiences in Close Relationships questionnaire, a couple version of the State-Trait Anger Inventory, and the Revised Conflict Tactics Scales. The mediator model revealed that experience and expression of anger in couples (state anger, trait anger, and anger-out) explained the association between an insecure attachment and intimate violence. The moderator model showed that significant interactions between male anxiety over abandonment and anger indicated that anger in couples (trait anger and anger control) moderates the strength and the direction of the association between attachment and intimate physical violence. Different outcomes were obtained when gender and type of violence were considered.     

Fatal Case of a 27‐Year‐Old Male After Taking Iboga in Withdrawal Treatment: GC‐MS/MS Determination of Ibogaine and Ibogamine in Iboga Roots and Postmortem Biological Material

We report the case of a man who died twelve hours after ingesting powdered iboga root, commonly taken for its stimulant and hallucinogenic properties. Ibogaine and ibogamine were quantified in the powder ingested and the victim's body fluids by GC‐MS/MS after liquid–liquid extraction (Toxi‐tubes A^®). The concentrations of ibogaine measured in the blood samples taken at the scene and in the peripheral blood, urine, and gastric fluid samples taken during the autopsy were 0.65, 1.27, 1.7, and 53.5 μg/mL, while the iboga content in the powder was 7.2%. Moreover, systematic toxicological analyses of biological samples showed the presence of diazepam and methadone in therapeutic concentrations. Death was attributed to the ingestion of a substantial quantity of iboga in the context of simultaneous methadone and diazepam consumption.     

Death From Butane Inhalation Abuse in Teenagers: Two New Case Studies and Review of the Literature

The ready availability of butane makes butane abuse frequent. Fatalities are rare. This study presents two cases of death by butane overdose. The postmortem analyses were carried out using headspace gas chromatography–mass spectrometry. It revealed femoral blood butane concentrations of 18 and 22 mg/L, respectively, as well as specific combinations of adjuvants in each victim. In one of the victims, brain and fatty tissue also contained butane, pointing to chronic consumption. The originality of this study is to show that the identification of specific combinations of adjuvants can be helpful for identifying the brand of deodorant used. Also, sampling the skin and mucosa can help identify the method of drug delivery. The histological examination documented both the direct toxic effect of the gas on the respiratory mucosa and signs of chronic abuse. Volatile substance intoxications should be systematically considered in case of sudden death in a teenager.     

Compared interest between hair analysis and urinalysis in doping controls. Results for amphetamines, corticosteroids and anabolic steroids in racing cyclists

In France during a famous bicycle race, the newspapers documented the degree in which doping seemed to be supervised in some teams by managers and doctors. Use of anabolic steroids and other substances was officially banned in the mid-seventies by sports authorities. This policy has been enforced through urine testing before competition. It is well known, however, that a latency period is all that is necessary to defeat these tests. Nevertheless, hair analysis could be a promising tool when testing for periods that are not accessible to urinalysis any more. We have developed different sensitive methods for testing hair for amphetamines, anabolic steroids and their esters and corticosteroids. For amphetamines, 50 mg of hair were digested with 1 M NaOH, extracted with ethyl acetate, derivatized with TFA and analyzed by gas chromatography positive chemical-ionization mass spectrometry. For corticosteroids, 50 mg of powdered hair were treated with methanol in an ultrasonic bath and subsequently purified using a C18 solid phase extraction column. Analysis was realized by high performance liquid chromatography coupled to electrospray-ionization tandem mass spectrometry. For anabolic steroids and their esters, 100 mg of powdered hair were treated with methanol in an ultrasonic bath for extraction of esters, then alkaline digested with 1 M NaOH for an optimum recovery of other drugs. The two liquid preparations were subsequently extracted with ethyl acetate, pooled, then finally highly purified using a twin solid phase extraction on aminopropyl and silica cartridges. Residue was derivatized with MSTFA prior to injection. Analysis was conducted by gas chromatography coupled to a triple quadrupole mass spectrometer. Thirty cyclists were sampled and tested both in hair and in urine. Amphetamine was detected 10 times in hair (out of 19 analyses) compared to 6 times in urine (out of 30 analyses). Corticosteroids were detected 5 times in hair (methylprednisolone 1 case, triamcinolone acetonide 3 cases and hydrocortisone acetate 1 case) in hair (out of 12 analyses) compared to 12 times (triamcinolone acetonide 10 cases and betamethasone 2 cases) in urine (out of 30 analyses). Anabolic steroids were detected twice (nandrolone 1 case, and testosterone undecanoate 1 case) in hair (out of 25 analyses) compared to none in urine (out of 30 analyses).