Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived from the findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.     

Validated method for the simultaneous determination of Delta9-THC and Delta9-THC-COOH in oral fluid, urine and whole blood using solid-phase extraction and liquid chromatography-mass spectrometry with electrospray ionization

A fully validated, sensitive and specific method for the extraction and quantification of Delta(9)-tetrahydrocannabinol (THC) and 11-nor-9-carboxy-Delta(9)-THC (THC-COOH) and for the detection of 11-hydroxy-Delta(9)-THC (11-OH THC) in oral fluid, urine and whole blood is presented. Solid-phase extraction and liquid chromatography-mass spectrometry (LC-MS) technique were used, with electrospray ionization. Three ions were monitored for THC and THC-COOH and two for 11-OH THC. The compounds were quantified by selected ion recording of m/z 315.31, 329.18 and 343.16 for THC, 11-OH THC and THC-COOH, respectively, and m/z 318.27 and 346.26 for the deuterated internal standards, THC-d(3) and THC-COOH-d(3), respectively. The method proved to be precise for THC and THC-COOH both in terms of intra-day and inter-day analysis, with intra-day coefficients of variation (CV) less than 6.3, 6.6 and 6.5% for THC in saliva, urine and blood, respectively, and 6.8 and 7.7% for THC-COOH in urine and blood, respectively. Day-to-day CVs were less than 3.5, 4.9 and 11.3% for THC in saliva, urine and blood, respectively, and 6.2 and 6.4% for THC-COOH in urine and blood, respectively. Limits of detection (LOD) were 2 ng/mL for THC in oral fluid and 0.5 ng/mL for THC and THC-COOH and 20 ng/mL for 11-OH THC, in urine and blood. Calibration curves showed a linear relationship for THC and THC-COOH in all samples (r(2)>0.999) within the range investigated. The procedure presented here has high specificity, selectivity and sensitivity. It can be regarded as an alternative method to GC-MS for the confirmation of positive immunoassay test results, and can be used as a suitable analytical tool for the quantification of THC and THC-COOH in oral fluid, urine and/or blood samples.     

Spanish legislation against trafficking in human beings: punitive excess and poor victims assistance

The article seeks to provide a perspective of human trafficking as one of the fastest growing criminal activities of the last few years in the area of organised crime and one that affects human beings’ most basic rights. In the main, the response to the problem has been its criminal prosecution, but without tackling the issues of need that underlie this conduct and which the traffickers take advantage of to abuse, assail and exploit the people they traffic. In this context, the evolution of Spanish legislation in terms of the criminalisation of this problem has made it one of the most repressive, although there is no clear evidence of its effectiveness. This punishment, which covers a wide range of criminal conducts, has not however been accompanied by any policies to support and integrate the victims of trafficking, which has led to a large number of victims being subjected to slavery who, in the majority of cases, fall under the control of the trafficking networks again.     

An economic theory of the regulation of preliminary measures

Preliminary measures adopted early in litigation are crucial for plaintiffs, given existing court delays and changing economic environment, but can also harm a blameless defendant. Therefore, some form of regulation is needed to minimize the harms that can result and discard non-optimal measures. Law and economic scholars have suggested that courts should control requests for preliminary measures, but this form of regulation fails to explain existing legislations, both in civil law and common law countries. This article argues that non-optimal preliminary measures can be more efficiently filtered through a strict liability regime, and that their judicial control should be residual.     

Genetic study of 15 STRs loci of Identifiler system in Angola population

Angola is located in the African continent, in the area of southern Africa and has a population of approximately 14 million inhabitants. The Angola population has origin from Occidental and Southern Bantu people that came from the great lakes region, creating the most ever known African migration of our days.Allele frequencies for the 15 STRs loci in the AmpFlSTR Identifiler kit (D8S1179, D21S11, D7S820, CSF1PO, D3S1358, HUMTH01, D13S317, D16S539, D2S1338, D19S433, HUMVWA, TPOX, D18S51, D5S818, HUMFIBRA/FGA and including the segment of the X-Y homologous gene amelogenin) were studied for Angola population.The genotype frequency of the 15 STR loci showed no significant deviations from Hardy–Weinberg equilibrium expectations and great values for the combined power of discrimination and combined power of a priori exclusion validate the application of these markers in forensic genetics. Comparative analyses between Angola population data and other relevant population database from Africa, Europe and American are presented.     

An Empirical Assessment of the Municipal Financial Situation in Spain

ABSTRACT

Public finance theories state that both political and socioeconomic factors must be considered in order to explain governments' finances. On the one hand, “partisan politics matters” thesis argues that progressive parties contribute to increase public deficit. On the other hand, Roubini and Sachs' weak government hypothesis (1989a Roubini , N. and J. D. Sachs . 1989a . “Political and Economic Determinants of Budget Deficits in the Industrial Democracies.” European Economic Review 33 : 903 – 938 .[Crossref], [Web of Science ®] , [Google Scholar], 1989b Roubini , N. and J. D. Sachs . 1989b . “Government Spending and Budget Deficits in the Industrial Countries.” Economic Policy: A European Forum 8 : 99 – 132 .[Crossref] , [Google Scholar]) states that the higher the government fragmentation, the higher spending, deficit and debt. Accordingly, our work evaluates whether municipal ideology and political strength have an impact on public expenditures and taxes. With this aim, we analyze a representative sample of Spanish municipalities (2,729) for the year 2005. We find an influence of the size of the political majority on the municipal financial situation. However, we do not find evidence of the impact of the government's political ideology. Economic and population variables are found highly significant. Our data also show a “flypaper” effect in the Spanish municipal sector.