A New Tax on Income from Capital in the Netherlands

The Dutch income tax is until now based on the source theory. As a consequence capital gains are not taxed; this principle forms the basis of many schemes for tax avoidance. To cope with this problem the Government proposes an analytic income tax at a rate of 30% assuming a fixed annual yield of 4%. According to critics the proposal will lead to a modest taxation on capital gains but also to various forms of tax arbitration and a tax justice deficiency.     

A. Reviews: general

i. The Arab Economy: Past Performance and Future Prospects. by Yusif A.Sayigh. Oxford University Press, 1982. pp. 175.

ii. The Arab Predicament: Arab Politics and Practice since 1967. By Fouad Ajami. Cambridge University Press, 1982. pp. 220. £4.95 (paperback of hardback edn., 1981).

iii. The Arabic Documents in the Archives of the British Political Agency Kuwait, 1904–1949 (IOR: R/15/5) ([ British Academy]Oriental Documents V). By Julia Ashtiany. London, India Office Library and Records (published under the auspices of the British Academy Oriental Documents Committee), 1982. pp.xxxi, 373, P1.4.

iv. Traditional Crafts of Saudi Arabia. By John Topham and others. London, Stacey International Publishers, 1982. pp.192, 275 illustrations (colour), 6 (black and white), 2 maps. £22.50.

v. Yemen: Political History, Social Structure and Legal System. By Isam Ghanem. London, Arthur Probsthain, pp.26. £4.00.

vi. Sidi Ameur: a Tunisian Village. By Nadia Abu Zahra. London, Ithaca Press, 1982. pp.238, 2 tables, 3 maps, 4 diagrams, 7 appendices. £11.50.

vii. Tchad/Lybie: La querelle des frontières. By Bernard Lanne. Paris, Editions Karthala, 1982. pp.251, 2 maps. FF 68.

viii. Women in Islam: Tradition and Transition in the Middle East. By Naila Minai. London, John Murray, 1981. pp.283. £8.95.

ix. Faith and Power: The Politics of Islam. By Edward Mortimer. London, Faber and Faber, 1982. pp.431. £10.50 (paperback £5.95).

xi. Pan‐Turkism in Turkey: A Study of Irredentism. By Jacob M.Landau. London, C.Hurst & Co., 1981. pp.219. £11.50.

xii. The Modernization of Turkey: From Atatürk to the Present Day. By Walter F. Weiker. New York & London, Holmes and Meier, 1981. pp.303.     

Good governance as a precondition for subsidiarity: human rights litigation in Nigeria and ECOWAS

ABSTRACT

Similar to the European Union, the Economic Community of West African States (ECOWAS) evolved gradually from little more than a customs union to a supranational organisation with sophisticated governance arrangements. As a consequence, subsidiarity has become an inevitable adjustment mechanism to align individual member state policies with objectives of the Community as a whole. In particular, since the inclusion of a protocol on good governance and democracy in 2001 an increasing number of policy areas require a delineation of competencies between state and Community organs. Moreover, the ECOWAS Community Court of Justice confines itself to the vertical application of human rights law and does not accept human rights claims against private persons since the extension of its mandate in 2005. Many cases involving the Federal Republic of Nigeria illustrate well a double procedural effect of the principle of subsidiarity in the human rights litigation within the ECOWAS legal order.     

Correlates of subjective stress among drug court clients

Psychosocial stress is consistently found to promote initiation, intensification, and relapse in drug abuse. It would, therefore, be desirable to identify characteristics of offenders who are at heightened risk for stress-induced exacerbations of addictive behavior. In this cross-sectional, correlational, interview study, 500 clients of two Kentucky drug courts averaged 30 years of age and were predominantly male, White, employed, high school educated, single, and adjudicated in small- and medium-size cities. Five independent correlates of greater subjective stress emerged in stepwise multiple regression analysis (R2 = .395): use of escape-avoidance coping, positive reappraisal coping (inversely associated), more negative life events, better self-rated health (inversely associated), and access to social support related to work problems (inversely associated). Treatment interventions emphasizing effective coping styles and building of social support as well as managing of negative life events and perceptions of health may serve to lessen subjective stress and its consequences in drug-abusing criminal populations.     

Metacarpal sexual determination in a Spanish population

Anthropologists and forensic pathologist determine the sex of skeletons by analyzing quantitative and qualitative characters in the bone remains. Generally, the skull and os coxae are the elements most used, but they are not always preserved. In such cases, the investigator needs to have available other techniques based on different remains. The aim of the present work is to develop and describe discriminating functions for sex determination in a recent Spanish population using metacarpal morphology. A sample of bones corresponding to a contemporary Spanish population deposited at the Complutense University of Madrid (UCM) was analyzed. This sample comprised 697 metacarpals, corresponding to 79 adult individuals (37 men and 42 women). These allowed us to obtain 120 unifactorial discriminant functions. We selected the 10 equations, one for each metacarpal from both hands, that provided the best sexual discrimination. The correct sex classification rank progressed from 81%, for right (R) metacarpals IV and V, to 91%, for left (L) metacarpal II. The results suggest that metacarpals are structures that can be used for sex determination in paleoanthropological and forensic identifications.     

A qualitative study of compact bone microstructure and nuclear short tandem repeat obtained from femur of human remains found on the ground and exhumed 3 years after death

Forensic identification of human remains is composed of anthropological study of race, sex, age, etc. By using these traditional methods, inconclusive or nonidentified cases could be subjected to DNA analysis. However, in spite of advances in human identification techniques, especially by PCR-amplified DNA, some limitations that affect the ability of obtaining DNA from human remains still persist. Light microscope sections of postmortem compact bones from human remains are presented here for the purpose of increasing a forensic examiner's prediction of successful nuclear DNA typing. Femoral compact bones were obtained from 7 human remains found on the ground, in different degrees of decomposition, and were cleaned by boiling to remove soft tissues, 8 collections of bones having undergone natural decomposition, not boiled (as no soft tissue was adhered), and 5 cadavers 12 to 16 hours postmortem. The histologic sections were stained by hematoxylin and eosin, the loci CSF1PO, TPOX, TH01, F13A01, FESFPS, vWA, D16S539, D7S820, D13S317, and amelogenin were amplified by PCR, and the polyacrylamide gel was stained with silver. The results presented here clarify questions concerning the viability of DNA for identification analysis, and they also may help to establish better strategies for optimization of DNA extraction and analysis in compact bones of human remains.     

On the Complexity and Accuracy of Geographic Profiling Strategies

Geographic profilers have access to a repertoire of strategies for predicting a serial offenders home location. These strategies range in complexity—some involve more calculations to implement than others—and the assumption often made is that more complex strategies will outperform simpler strategies. In the present study, we tested the relationship between the complexity and accuracy of 11 strategies. Data were crime site and home locations of 16 UK residential burglars who had committed 10 or more crimes each. The results indicated that strategy complexity was not positively related to accuracy. This was also found to be the case across tasks that ranged in complexity (where complexity was determined by the number of crimes used to make a prediction). Implications for police policies and procedures, as well as our understanding of human decision-making, are discussed.To whom correspondence should be addressed. Phone: +1-709-737-3101; E-mail: bsnook@play.psych.mun.ca