Corporate lobbying and political contributions and their effects on tax avoidance

This study looks at the impact of U.S. lobbying and political contributions on taxes avoided by U.S. publicly traded corporations. Previous research provides mixed conclusions about the effects when examined separately. Looking at political contributions and lobbying contributions simultaneously displays the larger picture. I find that lobbying expenditures and political contributions both lead to lower future taxes, but those political contributions are more effective in reducing taxes paid from what would be expected given the federal statutory rate. This study contributes to the literature in several ways. First, it provides empirical evidence on the positive effects of lobbying contributions and political contributions on taxes avoided. Second, the results of this study are particularly useful for future research following the U.S. Citizens United ruling that affects corporate lobbying and political contributions. Third, differing from previous research, I build a simultaneous equation model to jointly determine the link among lobbying contributions, political contributions, and taxes avoided addressing the endogeneity issues of those relationships. These insights can help firms, policy makers, and public affairs researchers understand the connection between contributions and tax avoidance.     

Discriminant function analysis for sex assessment in pelvic girdle bones: sample from the contemporary Mexican population

Sex assessment of skeletal remains plays an important role in forensic anthropology. The pelvic bones are the most studied part of the postcranial skeleton for the assessment of sex. It is evident that a population-specific approach improves rates of accuracy within the group. The present study proposes a discriminant function method for the sex assessment of skeletal remains from a contemporary Mexican population. A total of 146 adult human pelvic bones (61 females and 85 males) from the skeletal series pertaining to the National Autonomous University of Mexico were evaluated. Twenty-four direct metrical parameters of coxal and sacral bones were measured and subsequently, sides and sex differences were evaluated, applying a stepwise discriminant function analysis. Coxal and sacra functions achieved accuracies of 99% and 87%, respectively. These analyses follow a population-specific approach; nevertheless, we consider that our results are applicable to any other Hispanic samples for purposes of forensic human identification.     

Study of losses of volatile compounds from dynamites. Investigation of cross-contamination between dynamites stored in polyethylene bags

The purpose of this work was to study the appropriateness of polyethylene bags for the preservation of explosive specimens. To this end, specimens of two types of dynamites, Goma-2 EC, containing nitroglycol (EGDN) and dinitrotoluene (DNT), and Goma-2 ECO, containing only EGDN, were placed individually inside bags and introduced into hermetically sealed glass jars, which were stored for a period of time. Losses of volatile compounds were studied by headspace analysis using gas chromatography coupled to mass spectrometry (GC-MS). The cross-contamination between dynamites was studied by using high performance liquid chromatography with mass spectrometry (HPLC-MS) to analyse the extracts obtained after a sequential solvent extraction of these specimens. Polyethylene bags permit the loss of volatile compounds since EGDN and DNT were detected in the headspaces of the jars. Moreover, cross-contamination between dynamites was also demonstrated since DNT content decreased in the dynamite containing this compound and increased in the dynamite that had not contained it.     

Tests of one Brazilian facial reconstruction method using three soft tissue depth sets and familiar assessors

Facial reconstruction is a method that seeks to recreate a person's facial appearance from his/her skull. This technique can be the last resource used in a forensic investigation, when identification techniques such as DNA analysis, dental records, fingerprints and radiographic comparison cannot be used to identify a body or skeletal remains. To perform facial reconstruction, the data of facial soft tissue thickness are necessary. Scientific literature has described differences in the thickness of facial soft tissue between ethnic groups. There are different databases of soft tissue thickness published in the scientific literature. There are no literature records of facial reconstruction works carried out with data of soft tissues obtained from samples of Brazilian subjects. There are also no reports of digital forensic facial reconstruction performed in Brazil. There are two databases of soft tissue thickness published for the Brazilian population: one obtained from measurements performed in fresh cadavers (fresh cadavers' pattern), and another from measurements using magnetic resonance imaging (Magnetic Resonance pattern). This study aims to perform three different characterized digital forensic facial reconstructions (with hair, eyelashes and eyebrows) of a Brazilian subject (based on an international pattern and two Brazilian patterns for soft facial tissue thickness), and evaluate the digital forensic facial reconstructions comparing them to photos of the individual and other nine subjects. The DICOM data of the Computed Tomography (CT) donated by a volunteer were converted into stereolitography (STL) files and used for the creation of the digital facial reconstructions. Once the three reconstructions were performed, they were compared to photographs of the subject who had the face reconstructed and nine other subjects. Thirty examiners participated in this recognition process. The target subject was recognized by 26.67% of the examiners in the reconstruction performed with the Brazilian Magnetic Resonance Pattern, 23.33% in the reconstruction performed with the Brazilian Fresh Cadavers Pattern and 20.00% in the reconstruction performed with the International Pattern, in which the target-subject was the most recognized subject in the first two patterns. The rate of correct recognitions of the target subject indicate that the digital forensic facial reconstruction, conducted with parameters used in this study, may be a useful tool.     

Sufren Los Niños: Exploring the Impact of Unauthorized Immigration Status on Children's Well‐Being

The present study examines the effect of unauthorized immigration status on child well‐being at a time of elevated immigration rates, economic decline, and unprecedented local lawmaking related to immigration. Immigrant families today are likely to differ from those of the past in that they are more likely to be from Latin America or the Caribbean and include unprecedented numbers of unauthorized immigrants. In addition, they are settling in destinations that have not historically had immigrant populations. The present study draws on interviews with 40 families from an emerging immigrant destination in north central Indiana to help illuminate the ways in which unauthorized immigration status influences child well‐being. Results illustrate that unauthorized status extends beyond the individual to families and that mixed‐status family situations create unique challenges for these families. More specifically, these results show the ways in which unauthorized immigrant status may impact family stress and uncertainty, health outcomes, and educational attainment and may result in increased social isolation for children in immigrant families.

Key Points for the Family Court Community:
• Unauthorized immigration status is typically defined as an individual characteristics, however there are likely to be large numbers of families with authorized and unauthorized status family members. These “mixed‐status families” create unique challenges for families and children.
• This article informs practitioners about the ways in which recent state policies targeting unauthorized immigrants, in addition to existing federal policy, create barriers and negatively impact child and family well‐being for Latino immigrants, regardless individual immigration status.
• Unauthorized immigration status may impact family stress and uncertainty, health outcomes, educational attainment, and may result in increased social isolation for children in immigrant families.

     

Why is Family Violence Lower Among Mexican Immigrants? The Protective Features of Mexican Culture

Although immigrants tend to be less involved in crime than the native-born, less is known about whether immigration is protective regarding family violence and, if so, why. This is especially problematic given that some cultural features of immigrants, such as machismo, may increase family violence. Using a random sample of adults in El Paso County, Texas, the present study finds that family violence is substantially lower among first generation Mexican immigrants compared to 1.5 generation immigrants, second generation Americans and third generation or higher Americans. Higher levels of acculturation to Mexico among first generation immigrants partially mediated, or explained, this finding. However, familism and machismo were not higher among first generation Mexican immigrants; and, while lower among first generation immigrants, acculturation to the US was not associated with higher levels of family violence. Implications of these findings are discussed.     

Cyberbullying Among Chilean Students and the Protective Effects of Positive School Communities

Cyberbullying is a type of bullying that involves the use of technology to harm other students. Most researchers have examined individual-level characteristics, but the perception of school climate and school characteristics such as type, size, and level of vulnerabilities have not been considered using multilevel methods. Using a sample of 8,237 Chilean seventh graders from 1,322 schools we examined individual- and school-level predictors of cyberbullying perpetration. Cyberbullying perpetration was predicted by prior victimization, interpersonal relationships, and gender. We found an interaction effect between interpersonal relationships and teacher support for victims. Our findings support the notion that school policies and culture can play a vital role in the prevention of cyberbullying, supporting a protective resilience model.     

Analysis of the incidence of pelvic trauma in fatal automobile accidents

Pelvic fractures are frequent complications of motor vehicle accidents, and motor vehicle accidents are the most common cause of pelvic fracture. Although pelvic fractures are associated with considerable morbidity and mortality, there has traditionally been no attempt to grade or classify pelvic fractures during postmortem examination. The authors performed a retrospective study of cases examined at the Jefferson County Coroner/Medical Examiner Office from 1994 to 1996, reviewing investigative reports and autopsy findings. Radiographs were examined for the presence and Tile type of pelvic fracture. Pelvic fractures were identified in 88 of 392 cases (23%). In most (89%), the pelvic fracture was readily classified according to Tile type on the basis of radiographs and the inferred mechanism of injury. This study indicates that current estimates of the mortality of pelvic fractures are low because of the exclusion of individuals who do not survive to hospitalization. Furthermore, pelvic fractures in rapidly fatal motor vehicle accidents tend to be more severe than fractures in individuals who have a significant interval of survival. The presence and classification of pelvic fractures may be readily determined by radiographs in most cases. The Tile classification scheme is easy to apply and has important implications in the comparison of study groups.