Nationalism and democratic construction: the origins of Argentina and Uruguay's political cultures in comparative perspective

The article focuses on the different effects the formation of national identity had on the development of political democracy in Uruguay and Argentina. Uruguay's process of state building after the civil wars relied on political consensus regarding the rules of the game: the concept of political democracy became an integral part of Uruguay's collective identity. In Argentina, political elites after the civil wars divided on the question of national identity and the substance of political democracy. Uruguay's political identity as a partidocracia [rule by parties] is not a guarantee against authoritarianism, but the country's democratic political culture is resilient, permeating even the armed forces. In Argentina, the exclusionist character of the political process invites authoritarianism, whether of the liberal or populist‐democratic variety. This article focuses, first, on the different models of collective identity that developed after independence; second, on the distinct roles played by the two hegemonic parties in each nation ‐ the Colorados under Batlle and the Radicals under Yrigoyen; and finally, on the authoritarian periods both countries experienced in the 1930s.     

Assessment of the Effects Exerted by Acid and Alkaline Solutions on Bone: Is Chemistry the Answer?

The treatment of corpses with extremely acid or basic liquids is sometimes performed in criminal contexts. A thorough characterization by chemical analysis may provide further help to macroscopic and microscopic analysis; 63 porcine bone samples were treated with solutions at different pH (1–14) for immersion periods up to 70 days, as well as in extremely acidic sulfuric acid solutions (9 M/18 M) and extremely basic sodium hydroxide. Inductively coupled optical emission spectrometry (ICP‐OES)/plasma mass spectrometry (ICP‐MS), Fourier transform infrared spectroscopy (FT‐IR), energy dispersive X‐ray analysis (EDX), X‐ray powder diffraction (XRPD), and scanning electron microscopy (SEM) showed that only the sulfuric acid solution 18 M was able to completely dissolve the sample. In addition, chemical analysis allowed to recognize the contact between bone and substances. Hydrated calcium sulfate arose from extreme pH. The possibility of detecting the presence of human material within the residual solution was demonstrated, especially with FT‐IR, ICP‐OES, and EDX.     

Independent auditors as fiscal gatekeepers

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of attesting taxpayers’ returns. The equilibrium of the market for gatekeepers’ services is characterized, as well as taxpayers’ and auditors’ optimal behavior. The paper identifies the conditions under which the introduction of a mandatory attestation system is likely to be desirable.The results of the paper suggest that: (1) collusion may disrupt the gatekeeping system if the compounded liability of the auditor and the taxpayer is not sufficiently high; (2) a more extended delegation of the enforcement power to private auditors is generally desirable; (3) the cartelization of the gatekeepers’ market has definitely detrimental effects; and (4) when the probability that erroneous attestations are detected and sanctioned depends on the effort exerted by a public enforcer, multiple equilibria may arise, due to the substitutability of public and private monitoring.     

Genetic profiling of a central Venezuelan population using 15 STR markers that may be of forensic importance

The AmpFlSTR Identifiler kit has recently been accepted for use in DNA databasing of forensic samples in the FBI's National DNA Index System. In the present study, we used this kit to analyze the allele distribution of 15 short tandem repeat markers (STR) in individuals living in Caracas city, Venezuela. The allele frequencies of two of these STR, D2S1338 and D19S433, have not previously been reported for this or any other Latin American population. The results indicate that for the population here studied, the 15 STR tested are useful markers for paternity testing and forensic casework.     

Convents as homes

The present article discusses convents as homes. Resulting from the study of a Gregorian source presently housed at DePaul University's Richardson library, this article probes the complexities and restrictions of convent life in 17th century Spain. The Sanctoral de Visperas (1653) functions as a backdrop for a consideration of how singing chant and attendant rituals enriched the lives of nuns. Also included are references to nuns from this period who were outstanding musicians and poets and whose works have recently received enthusiastic attention.     

Independent auditors as fiscal gatekeepers

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of attesting taxpayers’ returns. The equilibrium of the market for gatekeepers’ services is characterized, as well as taxpayers’ and auditors’ optimal behavior. The paper identifies the conditions under which the introduction of a mandatory attestation system is likely to be desirable.The results of the paper suggest that: (1) collusion may disrupt the gatekeeping system if the compounded liability of the auditor and the taxpayer is not sufficiently high; (2) a more extended delegation of the enforcement power to private auditors is generally desirable; (3) the cartelization of the gatekeepers’ market has definitely detrimental effects; and (4) when the probability that erroneous attestations are detected and sanctioned depends on the effort exerted by a public enforcer, multiple equilibria may arise, due to the substitutability of public and private monitoring.     

International Law-Making in the Field of Sustainable Development:The Unequal Competition Between Development and the Environment

Since 1992, the tension between environmental and developmental concerns has been a central element in the international law-making process which has resulted in the adoption of various treaties and international instruments in the field of sustainable development. These instruments show that reconciliation between environment and development has not been easy to achieve. The balance seems to tip in favour of the protection of the environment. This paper explores how some of the "well-established" principles and concepts of international environmental law, as well as some new developments in this field, may have contributed to the tendency of excluding conditionality and equitable considerations from the elaboration and application of an increasing number of obligations taken by States in the field of environmental protection. It is contended here that environmental protection has developed to a certain extent at the expense of international economic law relating to development. This has been an incidental consequence of, at least, three elements: the movement toward more participation of transnational civil society in the international environmental law-making process; the use of a rights and duties language which helps to mask the developmental aspects sometimes involved in the prevention of environmental damage; and, the attractiveness of the establishment of a right to a healthy environmental.     

Privatised Firms and Labour Outcomes in Emerging Markets

A recent large firm-level dataset is analysed to compare labour indicators of privatised, private, and public firms around the world, in particular differences relating to wages, benefits, labour composition, education and training, unionisation, and quality of management. We find that labour productivity and the ratio of permanent to temporary workers increase after privatisation.