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.     

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.     

Y-chromosomal STR haplotypes in a population sample from continental Greece, and the islands of Crete and Chios

Eight Y chromosome short tandem repeat (STR) polymorphisms (DYS19, DYS385, DYS389I, DYS389II, DYS390, DYS391, DYS392, and DYS393) were analyzed in the sample of 117 unrelated Albanian males living in Kosovo. A general STR allelic frequency pattern in the Albanian population from Kosovo corresponds to other European populations. Fourty six haplotypes were observed in single copy. The most frequent haplotypes were (DYS19-DYS385-DYS389I-DYS389II-DYS390-DYS391-DYS392-DYS393) 14-11/11-13-29-24-11-13-13 (10.26%), 14-14/17-12-28-24-10-11-12 (9.40%), 13-16/18-13-30-24-10-11-13 (9.40%), and 14-17/17-13-31-24-10-11-13 (9.40%).     

Helping women understand their risk in situations of intimate partner violence

Only approximately one-half of the 456 women who were killed or almost killed by a husband, boyfriend, or ex-husband or ex-boyfriend in a recent national study of homicide of women accurately perceived their risk of being killed by their abusive partner. Women are unlikely to overestimate their risk; however, many will underestimate the severity of the situation. From the same study, it was found that relatively few of the victims of actual or attempted intimate partner femicide were seen by domestic violence advocates during the year before they were killed; they were far more likely to be seen in the health care system. Implications are drawn as to innovative ways that women who are abused can be identified and with skilled assessment of the danger in their relationship helped make more informed plans for their safety.     

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.     

The epidemiology of female rape victims who seek immediate medical care: temporal trends in the incidence of sexual assault and acquaintance rape

Women who seek medical care following sexual assault are usually evaluated and treated in an emergency department (ED). Therefore, EDs can be an important source of sexual assault surveillance data. The authors compared the incidence of sexual assault presenting for emergency care in a single county during July to November of 1974 and 1991. Participants included all female sexual assault victims aged 14 and older who presented for ED evaluation. Treating physicians prospectively collected data using standardized forms. The z statistic was used to compare sexual assault incidence. There was a 60% increase in the incidence of sexual assault victims presenting for emergency care in 1991 compared to 1974, primarily due to an increase in the incidence of women presenting to the ED after rapes by known assailants. In contrast, the annual incidence of reported stranger assaults was similar in the two study years.