V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.     

Developmental Benefits of Extracurricular Involvement: Do Peer Characteristics Mediate the Link Between Activities and Youth Outcomes?

In this article, we test: (a) the relation between school-based extracurricular participation and indicators of positive and negative development across a range of activity contexts, and (b) a mediation model linking activity participation, prosocial peers, and development. Extensive survey information was collected from a predominately White sample of middle class adolescents in 9th, 10th, and 12th grades. Extracurricular participation was related to more favorable academic, psychological, and behavioral adjustment; the pattern of findings differed by activity and outcome. In addition, we documented some support for the hypothesis that the link between extracurricular participation and positive adjustment is partly a function of associating with a prosocial peer group. Implications of these findings and suggestions for future research are presented. Assistant Professor of Human Development, Connecticut College. Received her PhD in 1999 from the University of Michigan. Major research interests include motivation, school engagement, extracurricular participation, and adolescent development. MacKeachie Collegiate Psychology Professor, University of Michigan. Received PhD in 1974 from the UCLA. Recent work focuses on ethnicity and the transitions from middle childhood to adolescence and into adulthood.     

The Structure and Stability of Externalizing and Internalizing Problem Behavior During Early Adolescence

The first aim of this study was to examine the structure of externalizing and internalizing problem behavior during early adolescence. Our second aim was to determine the stability of these problems for boys and for girls over time. A total of 650, 13–14-year-olds filled out (an expanded version of) the Youth Self-Report [YSR; Manual for the Youth Self-Report and 1991 Profile. Department of Psychiatry, University of Vermont, Burlington] 2 times with a 1-year interval. By using confirmatory factor analyses (CFA) to test a series of competing models, a hierarchical model provided the best representation of the structure of problem behavior at both Time 1 and Time 2: externalizing and internalizing problem behavior represent distinct aspects but the model also demonstrates the existence of comorbidity at a higher level. This model appeared to be stable over time for both boys and girls. The relative stability of problem behavior was found to be high for boys and girls. Absolute stability for both externalizing and internalizing problems appeared to be higher for boys scoring in the lower range of problem behavior. Senior Researcher, Utrecht University, The Netherlands. Received PhD in social sciences, University of Amsterdam. Major research interests include problem behavior, family relations, and peer relations during adolescence. Full Professor, Utrecht University, The Netherlands. Received PhD in social sciences: child and family studies, from University of Nijmegen. Major research interests include adolescent social development, problem behavior, and family relations during adolescence. Assistant Professor, University of Amsterdam, The Netherlands. Received PhD in psychology, University of Amsterdam. Major research interests include family influence on childhood illness and problem behavior.     

Prosthetic restorations, dental root fillings and periodontal bone resorptions as a forensic-odontologic aid for determining the age above 18 years: A radiographic study of orthopantomograms from a group of teenagers and yount adults

The human teeth are a valuable source of information concerning identification and age calculation in forensic sciences. Dental treatment often causes permanent alteration of the teeth, which is visible on radiographs. The correlation of prosthetic restorations, root canal fillings and periodontal bone loss with chronological age has not yet been used for determining the completed 18th year of life in teenagers and young adults, e. g. for legal and anthropological purposes. The aim of this study was to determine whether the evaluation of such findings on radiographs correlates with the chronological age in teenagers and young adults. MATERIAL AND METHODS: The dental X-rays (orthopantomogram, OPG) of 1053 outpatients (age: 14 to 24 years) were avaluated. The values "prosthetically restored", "filled dental root", or "periodontal bone loss" were recorded for each tooth present. The data were then evaluated using statistical tools. RESULTS: The correlation between the number of prosthetically restored teeth and the chronological age is high. The positive predictive value of determining an age of at least 18 years proved to be very high. However, these findings are rarely present in this age group. The number of endodontically treated teeth correlated less exactly with age. On the other hand, the determination of periodontal bone loss gave reasonable positive predictive values for the threshold value "chronological age of 18 years or more". DISCUSSION: This study provides for the first time predictive values for the estimation whether a person is 18 years of age, based on the evaluation of teeth with prosthetic restorations, root canal fillings or periodontal bone loss on OPGs only. Whereas the number of patients with such findings is generally low in this age group, some of the positive findings can be used for age estimation as an adjunct to other sources of age calculation. The sole application of these criteria is not recommended, as sanitary conditions of the teeth depend on both social and individual circumstances. Therefore, the calculated values also reflect the culture of the sample studied. Finally, they are time-dependent and have to be compared to data from other populations. These results have some bearing on the field of forensic odontology.     

Incidental myocardial infarction in Ehlers-Danlos syndrome type IV?

Ehlers-Danlos Syndrome Type IV is an illness that often leads to premature death due to arterial rupture or dissection and is characterized by very fragile connective tissue. This report documents the death of a 30-year-old man with Ehlers-Danlos Syndrome Type IV from myocardial rupture and cardiac tamponade following a myocardial infarction. We believe that Ehlers-Danlos Syndrome Type IV contributed to the coronary atherosclerosis and myocardial rupture in this young man and that this disease led indirectly to his death by myocardial infarction, an unusual cause of death in this syndrome.     

Development and evaluation of a standard method for the quantitative determination of elements in float glass samples by LA-ICP-MS

Forensic analysis of glass samples was performed in different laboratories within the NITE-CRIME (Natural Isotopes and Trace Elements in Criminalistics and Environmental Forensics) European Network, using a variety of Laser Ablation Inductively Coupled Plasma Mass Spectrometry (LA-ICP-MS) systems. The main objective of the interlaboratory tests was to cross-validate the different combinations of laser ablation systems with different ICP-MS instruments. A first study using widely available samples, such as the NIST SRM 610 and NIST SRM 612 reference glasses, led to deviations in the determined concentrations for trace elements amongst the laboratories up to 60%. Extensive discussion among the laboratories and the production of new glass reference standards (FGS 1 and FGS 2) established an improved analytical protocol, which was tested on a well-characterized float glass sample (FG 10-1 from the BKA Wiesbaden collection). Subsequently, interlaboratory tests produced improved results for nearly all elements with a deviation of < 10%, demonstrating that LA-ICP-MS can deliver absolute quantitative measurements on major, minor and trace elements in float glass samples for forensic and other purposes.