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In the literature on fiscal federalism, vertical fiscal imbalance has been widely studied, while the theme of horizontal fiscal imbalance and inequality among local governments, due to differences in their fiscal capacities, has been less explored. This article contributes to fill the gap. A new method to compute fiscal capacities based on regression analysis is proposed, which can overcome some of the drawbacks of traditional methods such as the representative tax system. This new approach is then employed to evaluate the fiscal capacities of Italian municipalities over the period 2002–2010. Finally two global measures of the horizontal fiscal imbalance are used to evaluate the equity implication of a major policy change occurred in 2008 in Italian municipal finance. 相似文献
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Richard A. Crocombe PhD Greg Giuntini BS David W. Schiering PhD Luisa T. M. Profeta PhD Michael D. Hargreaves PhD Pauline E. Leary PhD Christopher D. Brown PhD Jessamyn Ward Chmura MS 《Journal of forensic sciences》2023,68(5):1570-1600
The need to detect fentanyl and its analogs in the field is an important capability to help prevent unintentional exposure or overdose on these substances, which may result in death. Many portable methods historically used in the field by first responders and other field users to detect and identify other chemical substances, such as hazardous materials, have been applied to the detection and identification of these synthetic opioids. This paper describes field portable spectroscopic methods used for the detection and identification of fentanyl and its analogs. The methods described are automated colorimetric tests including lateral flow assays; vibrational spectroscopy (mid-infrared and Raman); gas chromatography–mass spectrometry; ion mobility spectrometry, and high-pressure mass spectrometry. In each case the background and key details of these technologies are outlined, followed by a discussion of the application of the technology in the field. Attention is paid to the analysis of complex mixtures and limits of detection, including the required spectral databases and algorithms used to interrogate these types of samples. There is also an emphasis on providing actionable information to the (likely) non-scientist operators of these instruments in the field. 相似文献
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The present study aimed determines lead (Pb), antimony (Sb) and barium (Ba) as the major elements present in GSR in the environmental air of the Ballistics Laboratory of the S?o Paulo Criminalistics Institute (I.C.-S.P.), S?o Paulo, SP, Brazil. Micro environmental monitors (mini samplers) were located at selected places. The PM(2.5) fraction of this airborne was collected in, previously weighted filters, and analyzed by sector field inductively coupled plasma mass spectrometer (SF-HR-ICP-MS). The higher values of the airborne lead, antimony and barium, were found at the firing range (lead (Pb): 58.9 μg/m(3); barium (Ba): 6.9 μg/m(3); antimony (Sb): 7.3 μg/m(3)). The mean value of the airborne in this room during 6 monitored days was Pb: 23.1 μg/m(3); Ba: 2.2 μg/m(3); Sb: 1.5 μg/m(3). In the water tank room, the air did not show levels above the limits of concern. In general the airborne lead changed from day to day, but the barium and antimony remained constant. Despite of that, the obtained values suggest that the workers may be exposed to airborne lead concentration that can result in an unhealthy environment and could increase the risk of chronic intoxication. 相似文献
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Fabio De‐Giorgio M.D. Ph.D. Vincenzo M. Grassi M.D. Giuseppe Vetrugno M.D. Ph.D. Ernesto d’Aloja M.D. Ph.D. Vincenzo L. Pascali M.D. Ph.D. Vincenzo Arena M.D. Ph.D. 《Journal of forensic sciences》2012,57(6):1646-1649
Abstract: Supine hypotensive syndrome is characterized by severe supine hypotension in late pregnancy, whose clinical presentation ranges from minimal cardiovascular alterations to severe shock, resulting from inferior vena cava compression by gravid uterus. We report a case of a 41‐year‐old 39‐week‐pregnant woman found dead supine. Autopsy revealed the following: cyanosis of the limbs; congestion of the jugular and subclavian veins; abundant abdominal subcutaneous fatty tissue; uterus displacing intestine and diaphragm; collapsed inferior vena cava; both femoral veins dilated and filled with blood; edematous and congested lungs; and placenta 790 g, fetus 3475 g, amniotic fluid 800 cm3. The diagnosis of supine hypotensive syndrome as the probable cause of death is supported by the position of the body and autopsy findings. This syndrome can be considered as the first stage of the physio‐pathological mechanism that led to death in the case presented herein and should be considered by pathologists as a cause of sudden death. 相似文献
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Ernesto U. Savona 《European Journal on Criminal Policy and Research》2004,10(4):255-256
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This article analyzes whether publicly traded firms price differentlyfrom privately held firms in the product markets. Our empiricalevidence shows that, in the U.S. newspaper industry, firms increasetheir prices when their ownership structure changes from privateto public. The effects are robust and significant. A plausibleexplanation is that private owners enjoy more freedom than publicmanagers to expand circulation and distort content, pursuingthe consumption of nonpecuniary benefits of control. Additionalevidence is consistent with this interpretation. Public newspapersshow lower prices when insiders' ownership participation ishigher. Moreover, private newspapers appear more likely thanpublic newspapers to endorse a candidate during presidentialcampaigns. To my knowledge there are no previous studies comparingpricing by private and public companies. 相似文献