Cuts and tears on a paper towel: a case report on an unusual examination of damage

The examination of damage to a paper towel, an item of evidence in a murder case, is described. Simulations performed with selected tools and the observation of the lacerations present on the towel permitted to infer that they were originated by cleaning of a pointed and sharp implement. Some marks, considered characteristic of scissors, were detected on the exhibit. This experimental outcome resulted critical in challenging the declarations of the suspect. A rather significant analogy between damage examination on paper towels and on textiles was established.     

Voter information and power dilution: Evidence from Sicilian provincial elections

Public Choice - It is generally accepted that an increase in the amount of voter information is desirable. As Reisman (1990) points out, a well-informed and committed electorate is better able to...     

Tax treaties with developing countries and the allocation of taxing rights

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from legal and economic perspectives, and make a modern and fair proposal for tax treaties. We show under which conditions a developing and a developed country will voluntarily sign a tax treaty where the developing country is more inclined to share the information with the developed country and whether they should share revenues. Moreover, we demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system in the developing country.     

A profile of the Italian state Audit Court: An agent in search of a resolute principal

The Italian Court of Accounts has a long and well documented history, but its functions are limited and not clearly revealed from analysis of the historical record. However, the institutional background of the Italian case is vital for understanding the notion that an agent due to the function he has been assigned, is in search of his principal. This article offers historical and institutional documentation on which a theoretical analysis can be built.     

Forensic DNA Challenges: Replacing Numbers with Names of Fosse Ardeatine’s Victims*

Abstract: The Fosse Ardeatine massacre was a mass execution carried out in Rome on March 24, 1944 by Nazi German occupation troops during the Second World War as a reprisal for a partisan attack conducted on the previous day in central Rome. The 335 civilians were taken to the “Cave Ardeatine” and they were shot. Only 323 corpses out of 335 have been identified. The aim of this work is the genetic and anthropological analysis of the remains exhumed from grave number 329 of Fosse Ardeatine’s Shrine to assess their identity. So far, such remains have been supposed to belong to MM but mitochondrial analysis excluded a biological relationship to two living maternal relatives. Our analysis indicated that remains recovered in grave number 329 do not belong to MM. This result suggests that genetic analysis of the remains should be also applied to the other 12 unknown corpses to elucidate their identity.     

Annullable bonuses and penalties

An annullable penalty is a sanction that is applied unless monitoring takes place and the agent is found non-shirking. An annullable bonus is a bonus that the agent receives unless he has been monitored and found shirking. Annullable penalties and bonuses stand in contrast with normal penalties and bonuses, which are only applied if monitoring has taken place. While real-life examples of annullable penalties are rare (an example is a sanction for which the burden of proof is reversed), there is a clear and oft-discussed example of annullable bonuses: efficiency wages. Under efficiency wages all employees receive a bonus (an overpayment), except for those who have been monitored and found shirking.This paper analyzes under what conditions annullable bonuses or penalties make economic sense. On the one hand, annullable bonuses and penalties have a degree of ineffectiveness that is absent in their normal counterparts: the penalty paid by or the bonus paid to non-monitored agents does not improve their incentives. Not only does this ineffective part make the expected sanction or bonus higher than necessary but it also creates an implicit tax on low monitoring levels and hence distorts monitoring choices. On the other hand, the annullable variants may change the ex post incentives of the agents (to come up with evidence) and the principal (to monitor as promised). As a result, annullable bonuses (such as efficiency wages) can be rational choices when the principal cannot credibly commit to paying bonuses with a certain probability, and annullable penalties can make sense when the agent needs an incentive to reveal information.     

Financing knowledge-intensive enterprises: evidence from CVCs in the US

Since the 1990s, the importance of corporate venture capital (CVC) programs has grown around the world. CVCs are investments that established firms make in entrepreneurial companies. At the most basic level, CVC describes an equity investment made by a corporation or its investment entity in a high growth, high potential, privately held business. There is no systematic evidence that corporate venture capital investments create value for the investing firms. Firm value, however, can be created as a result of other benefits from investing (e.g., accessing a new technology). These considerations can explain why many firms currently choose to operate venture units: They have recognized the importance of CVC for strategic innovation in addition to its potential to generate financial returns. Some evidence from the US context described in this paper supports this intuition.     

<Emphasis Type="Italic">Communities at Large</Emphasis>: An Archaeological Analysis of the ‘Community’ Within Restorative Justice Policy and Laws

Within the scholarly literature on restorative justice, the ‘community’, as a distinctive crime stakeholder, has been the target of extensive research. This work provides an original interpretation of the underlying images of the community within policy documents and legal statutes on RJ produced in England and Wales since 1985. The paper begins with an outline of the most recurrent representations of the community in relevant laws and policy, unearthing their theoretical underpinnings. The next step aims to infer from the general representations a range of more specific features, and to sketch out an ‘ideal’ model of community in restorative justice, whose cultural background is also outlined. As a final step, some critical reflections on the implications of the ‘ideal community’ are offered. By identifying what is taken for granted in laws and policies on restorative justice and its cultural context, this study aims to foster a critical “reality check” on this specific development of western penal policy, relevant for the restorative justice movement, at the international level.     

The Limits of Normative Power Europe in Asia: The Case of Human Rights in China

In recent years an increasing number of works on EU international actorness have begun to focus on notions of “normative, value-driven external policy”. However, the majority of these works tend to uncritically analyse EU foreign policy without considering its internal complexity and the existing national, supranational and intergovernmental dynamics. This paper first sheds light on these issues by proposing an original theoretical and analytical framework to study European, rather than merely EU, normative foreign policy. Secondly, this paper attempts to empirically apply such a framework in the specific case of European human rights promotion in China. What emerges is that in the case of China, and Asia more broadly, Europe appears more as a normative trap, where the interaction of EU institutions and member states originate policies not in line with the EU human rights normative basis.