Sales and Use Tax Simplification and Voluntary Compliance

Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax. We address two issues:

• ? Will states adopt the extensive reforms proposed by the SSTP?
• ? Will vendors voluntarily collect the sales tax?

We argue that states are unlikely to adopt extensive reforms, but if they did, many vendors would voluntarily collect sales taxes.     

A re-examination of the MMPI-2 aggressiveness and immaturity indices in law enforcement screening

This study reports an analysis of Bartol's (1991) Immaturity Index and Hargrave and associates' (1988) Aggressiveness Index as a measure of police conduct. The correlations between the supervisory ratings and the Immaturity and Aggressiveness indices were examined for 1020 law enforcement officers. The results showed that Immaturity Index was related to termination for failure to complete training and insubordination. The Aggressiveness Index was related to a termination for failure to complete training and several other problematic police behaviors, but was not found to be specifically linked with acts of aggression. Implications for using these two indices in law enforcement selection are discussed. Authors' Note: Cary Rostow, Ph.D. is president of Matrix, Inc., Baton Rouge, Louisiana, and is in private practice in Baton Rouge. Robert Davis, Ph.D., is executive vice-president and director of science, research, and development for Matrix, Inc., and has a private practice in Baton Rouge. James B. Pinston, Ph.D., is a clinical neuropsychologist within the department of neurology at the Louisiana State University Health Sciences Center and School of Medicine in Shreveport, Louisiana. Dennis R. Combs, Ph.D., is an assistant professor of psychology at the University of Tulsa. Dennis R. Dixon, M.A., is currently a doctoral student at Louisiana State University.     

STR analysis of artificially degraded DNA-results of a collaborative European exercise

Degradation of human DNA extracted from forensic stains is, in most cases, the result of a natural process due to the exposure of the stain samples to the environment. Experiences with degraded DNA from casework samples show that every sample may exhibit different properties in this respect, and that it is difficult to systematically assess the performance of routinely used typing systems for the analysis of degraded DNA samples. Using a batch of artificially degraded DNA with an average fragment size of approx. 200 bp a collaborative exercise was carried out among 38 forensic laboratories from 17 European countries. The results were assessed according to correct allele detection, peak height and balance as well as the occurrence of artefacts. A number of common problems were identified based on these results such as strong peak imbalance in heterozygous genotypes for the larger short tandem repeat (STR) fragments after increased PCR cycle numbers, artefact signals and allelic drop-out. Based on the observations, strategies are discussed to overcome these problems. The strategies include careful balancing of the amount of template DNA and the PCR cycle numbers, the reaction volume and the amount of Taq polymerase. Furthermore, a careful evaluation of the results of the fragment analysis and of automated allele calling is necessary to identify the correct alleles and avoid artefacts.     

Beyond PTSD: mental health consequences of violence against women: a response to Briere and Jordan

This article proposes that we move beyond posttraumatic stress disorder (PTSD) in our conceptualization of traumatic stress responses of victimized women exposed to serial forms of unrelenting violence, such as intimate partner violence and stalking. It is argued that the traditional PTSD framework is ill fitting in the context of some forms of violence against women (VAW), and these limits have consequences for developing appropriate interventions for some victimized women. The article further suggests going beyond PTSD by developing a more nuanced understanding of the ways in which PTSD and other mental health symptoms contribute to the vast array of deleterious personal, societal, and economic costs of VAW.     

Risk factors for sexual victimization among male and female homeless and runaway youth

Risk factors associated with the likelihood of being sexually victimized by a stranger or friend/acquaintance since being on the street was examined among 372 homeless and runaway youth. Young people were interviewed on the streets and in shelters by outreach workers using a systematic sampling strategy. Youth who engaged in more high-risk behaviors were expected to be at greater risk for sexual victimization by both known and unknown assailants. Results indicated that for females, running from home for the first time at an earlier age was associated with sexual victimization by both a stranger and friend/acquaintance. However, engaging in deviant subsistence strategies, survival sex, and grooming predicted being sexually victimized by a friend/acquaintance. For males, survival sex and grooming predicted stranger sexual victimization, whereas sexual orientation was associated with sexual victimization by a friend/acquaintance. Overall, 35% of the sample had been sexually victimized.     

Digital Realism and the Governance of Spam as Cybercrime

Spamming is a major threat to the formation of public trust in the Internet and discourages broader civil participation in the emerging information society. To the individual, spams are usually little more than a nuisance, but collectively they expose Internet users to a panoply of new risks while threatening the communications and commercial infrastructure. Spamming also raises important questions of criminological interest. On the one hand it is an example of a pure cybercrime – a harmful behaviour mediated by the Internet that is the subject of criminal law, while on the other hand, it is a behaviour that has in practice been most effectively contained technologically by the manipulation of ‘code’ – but at what cost? Because there is not an agreed meaning as to what constitutes ‘online order’ that renders it simply and uncritically reducible to a set of formulae and algorithms that can be subsequently imposed (surreptitiously) by technological processes. The imposition of order online, as it is offline, needs to be subject to critical discussion and also checks and balances that have their origins in the authority of law. This article deconstructs and analyses spamming behaviour, before exploring the boundaries between law and code (technology) as governance in order to inform and stimulate the debate over the embedding of cybercrime prevention policy within the code itself.