Tax Increment Debt Finance: An Analysis of the Mainstreaming of a Fringe Sector

Despite the persistent efforts of federal tax policymakers to place binding constraints on the economic development bond market in the United States, it has grown since the Tax Reform Act of 1986 and is a well established segment of the municipal securities market. This article provides an analysis of the development bond market by describing tax increment debt finance (TIF) in the United States and conducting an empirical analysis of California TIF debt. Our analysis indicates that tax increment debt finance (TIF) is no longer an obscure infrequently used financing tool, but for local governments in many states is a commonly used means of raising capital for multiple purposes. Our empirical analysis highlights the unique project-specific features of tax increment finance that bond issuers must understand and manage to enhance the credit quality and minimize the financing costs of tax increment debt.     

Mixed-Sex Settings and the Perception of Competence

This study examines the association of self-perceptions with sixth to eighth graders' exposure to mixed-sex and dating contexts. It contrasts two hypotheses: the stress hypothesis, which suggests that the transition to romantic relationships will be associated with declines in self-esteem, especially for girls, and the leisure hypothesis, which suggests that movement into a desired role in an emotionally positive social context will be associated with positive emotions and higher self-esteem. Results indicate that adolescents experience mixed-sex settings positively, and that comfort with the other sex (for girls) and more time spent with the other sex (for boys) are predictive of more positive self-perceptions. Activity diary data suggest that these differences are due to differences in the emotional climate of same- and mixed-sex settings, rather than to the activities adolescents engage in with same- and mixed-sex groups. Dating boys who are less interested in dating experience lower self-esteem. Results are discussed in light of the transitional nature of mixed-sex relationships in early adolescence and the preparatory role played by same-sex friendships.     

School Socioeconomic Contexts and Adolescent Self-Descriptions in India

Many Western developmental theorists (e.g., Baumeister, 1986; Erikson, 1968) propose an increasingly autonomous self-construal during adolescence (e.g., Erikson, 1968). In this study self-construal among 191 older children and young adolescents (ages 9 through 16) from private and public schools in Madras, India, was assessed by means of the self attitudes instrument (Kuhn and McPartland, 1954) and the scoring system of Trafimow et al. (1991). Individuality in self-construal did not increase with age across all groups but was mediated by socioeconomic strata (SES, as indexed by school) and gender. Boys from high SES schools best conformed to the Western conceptualization of self-concept development. Boys from lower SES schools exhibited opposite patterns with higher group responses in the older age group. The findings highlight the importance of social context in individual development.     

Suicidal behavior in the Ukraine, 1988-1998

This report studies the available data concerning suicide rates in the Ukraine and points to the importance of appropriate monitoring of suicides and attempted suicides. It illustrates the necessity of collecting this information and of developing "The Ukrainian National Program on Suicide Prevention." Unfortunately, suicide research and publications about suicide rates were prohibited in the former Soviet Union, so some of the data about suicidal behavior in the Ukraine is incomplete. We used the official suicide death statistics of the Ukraine from the Center of Statistics (Ukrainian Ministry of Health) for the period 1988-1998. The overall rate of suicide in the Ukraine is relatively high. Official statistics in the Ukraine show that there were 29.6 suicides per 100,000 population in 1998. The frequency of completed suicide differs in the various regions of the country, suicides being more frequent in the industrially developed regions and in the rural areas of the country than in the cities. In the western part of the Ukraine the frequency of suicide is relatively low (11.1 per 100,000). Between 1988 and 1997 the suicide rate increased by 57%. In 1998 the suicide rate for women was approximately five times lower than that for men.     

Paternity analysis when the putative father is missing: first case in Chile.

Genetic marker analysis is a powerful tool for solving paternity-related problems when the putative father is missing. This report describes the first time this approach was employed in Chile to solve such a problem. In the case presented, the alleged father was missing as a result of the political detentions that took place in Chile during 1973. It was not possible to obtain any biological sample from him because he was missing. Thus, the case was resolved by means of genetic marker analysis of the alleged father's close relatives.     

Adolescent sexual matricide following repetitive mother-son incest.

A case of a 16-year-old male who committed a sexual matricide following years of mother-son incest is reported. After murdering his mother by strangulation, which itself was sexually arousing, the youngster engaged in both vaginal and anal necrophilia. The homicide occurred while the perpetrator was in a dissociative state and experiencing what has been referred to as a catathymic crisis: the sudden release of emotionally charged psychic conflict and tension, resulting in extreme violence within an interpersonal bond. Discussion of maternal image and maternal sexual conduct in relationship to the psychosexual development of adolescent males offers insight into the motivation in this extremely rare case.     

Morphine perfused rabbits: a tool for experiments in forensic entomotoxicology

In order to establish an animal model for entomotoxicological studies, the kinetics of morphine elimination from blood after a single intravenous injection of morphine and the concentration of morphine in tissues following a continuous perfusion were studied. The aim of these experiments was to obtain controlled morphine tissue concentrations similar to those encountered in fatal human heroin overdoses. These tissues can be used as a food source for developing fly larvae in entomotoxicological studies. In the single injection experiment, seven rabbits were administered 1 or 2 mg/kg body weight of morphine chlorhydrate via the main ear artery. Blood samples of 200 microL were removed regularly via a catheter. Morphine concentration was determined using RIA techniques. Morphine was found to be first rapidly distributed and then slowly eliminated, following a two-exponential equation. Elimination of morphine from blood can be described as a two-compartment model. Constants of the equation were determined using the Kaleidagraph program. Using those constants, the main pharmacokinetics parameters were calculated. Results of these parameters showed the following: clearance from 13.3 to 16.2 L.h.1, half-life of the distribution phase from 0.6 to 0.9 min, and half-life of the elimination phase from 21 to 26 min. These results were used to calculate the rate of perfusion of morphine for rabbits to obtain desired, controlled, and constant concentrations of morphine in tissues. In the second experiment, three rabbits received a perfusion of morphine intravascularly at a rate of 2 mg/kg/h for a period of 3 h. These rabbits were sacrificed and analyses performed on several abdominal and thoracic organs. Results showed that the concentrations of morphine differed according to the organ analyzed, but were reproducible for organs between animals. These concentrations were similar to those normally encountered in cases of human death due to heroin overdoses.