Tax earmarking, party politics and gubernatorial veto: theory and evidence from US states

This paper provides a theory of earmarking based on the relative power of a legislature and executive. The politically powerful use earmarking as a means of resolving uncertainty and insulating preferred policy from the reach of future government. Tax revenue will be earmarked more often when political power is unified under one party or when a party has the legislative majority needed to overturn a gubernatorial veto. An empirical test of the theoretical predictions are conducted using a panel of data for US states. A state with a legislature controlled by a single party with a large enough majority to overturn a gubernatorial veto will earmark 5% more of its tax revenue than other states and a state with a unified government will earmark 6.5% more. Together these explain 18.5% of the observed decrease in the percentage of state tax revenues earmarked from 1954 to 1997.     

The generalized instructional set of the Criminal Attribution Inventory (CRAI): socially desirable responding and faking

Accurate assessment of criminal attributions can assist in explaining crime and identifying offender treatment targets. The current study examines the relationship between a new method of assessing the cognition of criminal attributes, the Criminal Attribution Inventory (CRAI) and a measure of socially desirable responding. 300 participants including incarcerated offenders, released offenders, sex offenders, and university students participated in the current study. Results indicate minimal relationships between socially desirable responding and the CRAI. In a fake-good testing situation, the faking index had appropriate sensitivity, specificity, and positive and negative predictive power in identifying fake-good responses. The CRAI's instructional set of general observation as opposed to self-representation appears to limit socially desirable responding and also allows the CRAI to be administered to nonoffender populations.     

Declaratory relief: don't be afraid to ask

Legal and practical context. Declaratory relief has the widestscope of any judicial remedy and its flexibility in providingguidance makes it the perfect judicial salve. Yet the remedyis under-used and receives little practitioner commentary. Key points. The Court's power to issue interim or final declarationsis discretionary. Furthermore, courts are more willing to grantan application for a declaration where there is a genuine dispute,in contrast with a purely theoretical issue. Specific statutoryprovisions for IP rights include declarations of non-infringementand unjustified threats. Intellectual property practitionersshould note that declaratory relief can be attractive becauseof its flexibility, efficiency and perception. It is less antagonisticthan a claim for damages. Conclusion. Declarations are a useful option for intellectualproperty practitioners. Although declaratory relief is commonlyregarded as a defensive measure, it can in reality be used asa "sword or a shield".     

Using pre- and post-surgical foot and ankle radiographs for identification

An evaluation of the effect of surgical intervention on foot and ankle radiographic comparisons was performed. In this study, 34 sets of pre-surgical ("premortem") and post-surgical ("postmortem") foot and ankle radiographs were retrospectively evaluated simulating a postmortem identification. In each radiographic set, the films were separated by a surgical event to reproduce the effects of an alteration in the anatomy. The radiographs included both matches and mismatches. This study also presents a numerical representation of the reliability of a radiographic match following a surgical procedure. Results indicate that surgical intervention with subsequent healing does not preclude positive identification in foot and ankle radiographic comparisons.