A preliminary assessment of the new home seller capital gains law

Abstract

In August 1997, the capital gains law was changed to enable most sellers to move down in price without incurring a tax liability. The previous law was critiqued as detrimental to cities by promoting out‐migration to higher‐priced homes; it was asserted that the requirement that sellers buy a home equal to or greater than the value of the one they sold to defer tax liability obstructed movement down in price. This study asked whether movement down in price increased in four Ohio cities after the law was changed and whether movement out of the central cities decreased and movement in from the suburbs increased.

Statistically significant change in movement down was found in only one city. Movement up in price and outward dominated all four areas. The study produced no direct evidence of the factors that influenced seller‐buyer move decisions. The process of life‐course change—younger households moving up to larger, more expensive homes and older households moving down to smaller, less expensive properties—was probably the driving force.     

Fragrance transfer between fabrics for forensic reconstruction applications

Sexual assault is a serious crime that often has low conviction rates. Recent literature has demonstrated that there is potential for fragrances to be valuable in forensic reconstructions where there has been contact between individuals. However, developing appropriate evidence bases for understanding the nature of fragrance transfer in these contexts is needed. This article presents three experiments that address the transfer process of fragrances that have been transferred from a primary piece of fabric onto a secondary piece of fabric, in a manner that could occur during an assault. The three variables studied were the ageing time of the fragrances on the first fabric prior to transfer, the contact time between the two fabrics, and lastly the fabric type (of the primary material and the recipient material). The transfer was evaluated using a validated solid phase micro-extraction gas chromatography–mass spectrometry (SPME GC–MS) method. The findings demonstrated that all three variables had an impact on the transfer of fragrances between clothing fabrics. Generally, lower volatility compounds were transferred and recovered in larger amounts than higher volatility compounds. All fragrance compounds were successfully recovered from a secondary piece of fabric even when the contact time was as short as 10 s, and even when the perfume was aged on the primary fabric for as long as 48 h. The nature of the fragrance transfer also depended on the fabric type, so that a clear discrimination was observed between the fragrance transfer that occurred onto a natural fabric (cotton) and onto a synthetic fabric (polyester).     

Response to Criticism: Understanding the Conceptual and Measurement Models of Legitimacy

Asian Journal of Criminology -     

Haplotypes from the Caucasus, Turkey and Iran for nine Y-STR loci

Nine Y chromosome short tandem repeat (STR) loci (DYS385a, DYS385b, DYS389I, DYS389II, DYS390, DYS391, DYS392, DYS393 and DYS19 (DYS394)) were typed in 669 individuals belonging to 16 populations from the Caucasus, Turkey and Iran.     

Corporate Social Responsibility: A New Signifier? An Analysis of Business Ethics and Good Business Practice

The subject of this article is the increasing commitment declared by business enterprises to ethical business practices and corporate social responsibility. It is approached using Jean Baudrillard's analysis of the way 'signifiers' are attached to products in advanced capitalist society. In such societies signifiers are split off from signifieds and their referents (commodities). The main linguistic form is not the symbol, as in previous social settings, but the signal. Since the linguistic elements are fragmented, signifiers are able to 'float' in the social space and be combined with the signifieds and referents at will. Thus, the producers often emphasise not the use value of the commodities in their advertisement but instead randomly attach various qualities to commodities irrespective of their functionality or material utility. In this article the development of corporate social responsibility is seen as such a signifier and the implications thereof for the late-modern Global Political Economy are discussed.     

From Dayton to Bernese Jura: The Election of the Croat Member of the Presidency of Bosnia and Herzegovina

After the signing of the Dayton Agreement, critical literature has attempted to portray consociation in Bosnia and Herzegovina as the predominant source of the country's political problems. At the same time, this literature has widely neglected the centripetal rules that have existed since the first elections of the tripartite Presidency. The paper analyzes the outcomes of the existing centripetal cross-ethnic vote pooling rules. It concludes that such outcomes are negative and it then discusses a possible solution by drawing inspiration from the application of the Bernese Jura's geometric mean. The paper focuses on the election of the Croat member in the tripartite Presidency as representative of the least numerous ethnic group. We argue that the application of the geometric mean based upon results in Croat-majority municipalities could eliminate certain grievances and weakens the chances for election of the Croat member by voters from dominantly Bosniak areas.     

Radicalization of Russians in Ukraine: from ‘accidental’ diaspora to rebel movement

Abstract

The article examines different types of macropolitical identities in Ukraine and their interaction in establishing political order in the country. The authors argue that political institutional design was unfavourable to the Russian diaspora in eastern and southern regions. It hindered stable development of post-Soviet identity between Russians in the country. But during the Euromaidan protests, the Russians reacted to unpleasant political situation by exploring who they were and what social and political goals they had. Having been incipient for decades, the identity of the diaspora evolved in a soaring way within three or four months. The violent actions of the newly established government in Kiev radicalized the Russian diaspora. Diasporants started establishing alternative authorities in regions where government had no monopoly on the use of force. The involvement of Russia and international volunteers complexifies the situation in Donbass and the identity formation process in unrecognized republics also known as DNR and LNR.