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141.
We consider perfectly anticipated periodic tax amnesties characterized by a tax rate lower than the ordinary one and used by a monopolistic government to maximize net fiscal revenue. We model tax amnesties as a form of intertemporal price discrimination. It turns out that, under certain conditions, discrimination secures the highest net revenue, as amnesties incorporate a self-selection mechanism that renders it possible to collect additional payments from tax evaders, without inducing honest taxpayers to join them. Optimal timing for granting tax amnesties may be calculated, but problems of time inconsistency in government behavior may arise.  相似文献   
142.
The passage of electric current through the human body causes variable harm, ranging from loss of consciousness to death caused by paralysis of the bulbar nerve centers. This report describes a fatal case caused by an illegal fishing practice involving stunning fish with electric shocks produced by an electric generator carried through the water inside the carcass of an old refrigerator to keep it afloat. This occurrence is unusual because of the circumstances giving rise to the use of electric current and the cause of death, which resulted from the combination of the electric current produced by the generator and the saltwater, bringing about death by drowning.  相似文献   
143.
We report the results of Spanish and Portuguese working group (GEP) of International Society of Forensic Genetics (ISFG) Collaborative Exercise 2001-2002 on mitochondrial DNA (mtDNA) analysis. 64 laboratories from Spain, Portugal and several Latin-American countries participated in this quality control exercise. Five samples were sent to the participating laboratories, four blood stains (M1-M4) and a sample (M5) consisting of two hair shaft fragments. M4 was non-human (Felis catus) in origin; therefore, the capacity of the labs to identify the biological source of this sample was an integral part of the exercise. Some labs detected the non-human origin of M4 by carrying out immuno-diffussion techniques using antihuman serum, whereas others identified the specific animal origin by testing the sample against a set of animal antibodies or by means of the analysis of mtDNA regions (Cyt-b, 12S, and 16S genes). The results of the other three human blood stains (M1-M3) improved in relation to the last Collaborative Exercises but those related to hairs yielded a low rate of success which clearly contrasts with previous results. As a consequence of this, some labs performed additional analysis showing that the origin of this low efficiency was not the presence of inhibitors, but the low quantity of DNA present in these specific hair samples and the degradation.As a general conclusion the results emphasize the need of external proficiency testing as part of the accreditation procedure for the labs performing mtDNA analysis in forensic casework.  相似文献   
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146.
Age determination in living subjects is a problem of increasing interest in our community, due to the increasing numbers of individuals without identification papers, who have immigrated illegally or committed crimes, and for whom it is necessary to verify whether they have reached the age of 14 years in order to be charged legally. Although the most widespread methods for age estimation refer to skeletal or dental analysis, these methods do present some drawbacks for identification of the age of 14. The aim of the present study is to discriminate between children who are or are not 14 years of age or older by measuring the open apices of teeth. We evaluated the OPGs of 447 persons aged between 12 and 16 years, of Italian, Croatian and Slovenian nationality. For each individual, dental maturity was estimated using the number of the seven left permanent mandibular teeth with root development complete, and normalized measurement of the open apices of the third molar. The results revealed that an individual is considered to be 14 years of age or older if all seven left permanent mandibular teeth have closed apices and the normalized measurement of open apices of the third molar is lower than 1.1.  相似文献   
147.
Carpals are often used as age indicators. In a recent study, Cameriere et al. studied the use of the ratio between the total area of carpal bones and epiphyses of the ulna and radius (Bo) and carpals (Ca) as age indicators. The present study, of a sample of 158 Slovenian children and adolescents aged between 6 and 16 years, focused on analysing the best regression for age estimation. The regression model yielded the following equation: age=-3.411+0.942 g+20.927(Bo/Ca), and explained 91.6% of total variance (R(2)=0.916). The median of the absolute values of residuals (observed age minus predicted age) was 0.09 years, with a quartile deviation of 0.786 years, and a standard error of estimate of 0.658 years. Comparisons between the previous equation referring to Slovenian children and the equivalent linear equation proposed by Cameriere et al. did not reveal any significant differences between the intercepts and slopes of the two linear models. These results suggested a common regression model for both Italian and Slovenian samples. The common regression model, describing age as a linear function of gender and Bo/Ca ratio, yielded the following linear regression formula: age=-2.907+0.408 g+20.757(Bo/Ca). This model explained 86% of total variance (R(2)=0.86). The median of the absolute values of residuals (observed age minus predicted age) was 0.02 years, with a quartile deviation of 1.02 years and a standard error of estimate of 0.96 years.  相似文献   
148.
Under the traditional socialist central planning system, economic growth in China and Vietnam was unstable and not very satisfactory. Yet, both countries achieved a remarkable progress in the area of human development. Later, under the market socialist model, China and Vietnam achieved very high rates of GDP growth, and malnutrition declined significantly. Yet, income distribution and the provision of key public services deteriorated in both countries. Progress in reducing child mortality in China was relatively slow, before improving in the early 2000s. Although Vietnam is much poorer than China, and has been growing less fast, its record in this area was markedly better. We show that this apparent paradox is due mainly to the fact that the negative side-effects of market-oriented reforms have reached a more advanced and alarming stage in China than in Vietnam. Our results also suggest that an additional factor is constituted by a relatively better status of women in Vietnam with respect to China. However, we also warn that signs are emerging in Vietnam too, indicating that it is entering a stage of development where the social problems now evident in China are starting to manifest themselves on a large and worrying scale. Our policy conclusions advocate in favour of re-establishing (in a new form, compatible with the maintenance of the economic dynamism of the market socialist system) some positive features of the pre-reform socialist model, among which universal public provision of basic public services is paramount.
Alberto GabrieleEmail:
  相似文献   
149.
This article focuses on the Italian and Spanish models of growth and analyses labour market, human capital and innovation policy reforms since the mid 1990s. The comparison with France and Germany shows the constraints that have hindered the rise of institutional complementarities and the competitiveness of the two Mediterranean countries already before the introd uction of the euro and the outbreak of the 2008 crisis. The analysis highlights both similarities and structural differences between Italy and Spain and demonstrates the long-term institutional conditions that explain why the economic breakdown has had such a deep impact on the two countries.  相似文献   
150.
This study analyzes postmortem records from 260 homicide cases autopsied by the Department of Forensic Medicine in Rome from 2000 to 2014. The victims were mainly males (74%) and young (61% aged from 21 to 50 years). Although the victims were mostly Italians, the number of foreign victims (33%) has increased since 1990, primarily due to immigration. The offenders frequently used firearms (39%), particularly in multiple murders. An increase in blunt (20%) and sharp force (32%) weapons was also seen. The primary crime scene was residential (42%), and the head was the most frequently injured body region. Male victims occurred frequently in the context of organized crime (7.6%). In family or intimate-sexual relationships, women were the majority of victims (8%). Forensic pathologists play an important role during investigation. They should consider all the information available to them, including autopsy information, crime scene information, and crime investigation data.  相似文献   
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