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.     

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.     

Community participation and local government capacity in Vietnam: Conditions for coproduction

With Public Administration Reform in Vietnam comes more local government responsibility for policy making. Building on the results of a multiple case study research on housing and infrastructure upgrading projects in four cities of Vietnam, it has been confirmed that the community participation and local government capacity in urban housing and infrastructure upgrading projects are positively related. The level of community participation in urban housing and infrastructure upgrading projects is influenced by local government capacity, and in turn, it has effects on the outcomes. There are some important aspects for the enhancement of the level of community participation. These are effective leadership, the financial resources aspect, and communication/information exchange. Moreover, based on the patterns of community participation in urban upgrading projects, it has been found that participation is strongly supported by government actors in these four cases, and a process of coproduction between the local government and the affected communities has taken place.