Arbitrage and Abuse of Rights in the EC Legal System

Abstract:  This article contrasts species of regulatory and tax arbitrage with the ECJ's approach to abuse of rights. Its aim is to explain the concepts, describe their relationship and identify the legal and policy issues which they raise within the EC legal system. Arbitrage and abuse figure prominently in the ECJ's case-law, especially on the freedom of movement. In its more recent case-law, the ECJ has adopted a more developed approach to abuse of rights by laying down a two-prong test. This article seeks to draw legal and policy conclusions by examining inter alia the virtues and vices of the EC doctrine of abuse of rights.     

Controlling federal expenditures in the national school lunch program: The relationship between changes in household eligibility and federal policy

Under the assumption of widespread fraud and abuse, procedures were implemented in the National School Lunch Program (NSLP) in 1981 to detect and deter misreporting by applicants for subsidized meal benefits. We, however, find that the incidence of fraud is actually small relative to normal temporal variation in income and household composition that leads to legitimate changes in eligibility for benefits. It is estimated that each month about 3 percent of all households approved for meal benefits have changes sufficiently large to alter their benefit status. Further, the amount of misreporting at the time of application, estimated to be 4.8 percent, is far smaller than previously assumed. Instead of focusing on the static problem of deterring initial applicant misreporting, the policy problem is now a dynamic one that includes how (or whether) to deal with normal changes in income and household size.     

Profiling of counterfeit medicines by vibrational spectroscopy

Counterfeit pharmaceutical products have become a widespread problem in the last decade. Various analytical techniques have been applied to discriminate between genuine and counterfeit products. Among these, Near-infrared (NIR) and Raman spectroscopy provided promising results. The present study offers a methodology allowing to provide more valuable information for organisations engaged in the fight against counterfeiting of medicines. A database was established by analyzing counterfeits of a particular pharmaceutical product using Near-infrared (NIR) and Raman spectroscopy. Unsupervised chemometric techniques (i.e. principal component analysis - PCA and hierarchical cluster analysis - HCA) were implemented to identify the classes within the datasets. Gas Chromatography coupled to Mass Spectrometry (GC-MS) and Fourier Transform Infrared Spectroscopy (FT-IR) were used to determine the number of different chemical profiles within the counterfeits. A comparison with the classes established by NIR and Raman spectroscopy allowed to evaluate the discriminating power provided by these techniques. Supervised classifiers (i.e. k-Nearest Neighbors, Partial Least Squares Discriminant Analysis, Probabilistic Neural Networks and Counterpropagation Artificial Neural Networks) were applied on the acquired NIR and Raman spectra and the results were compared to the ones provided by the unsupervised classifiers. The retained strategy for routine applications, founded on the classes identified by NIR and Raman spectroscopy, uses a classification algorithm based on distance measures and Receiver Operating Characteristics (ROC) curves. The model is able to compare the spectrum of a new counterfeit with that of previously analyzed products and to determine if a new specimen belongs to one of the existing classes, consequently allowing to establish a link with other counterfeits of the database.     

Methadone determination in puparia and its effect on the development of Lucilia sericata (Diptera, Calliphoridae)

This paper describes a sensitive UPLC-MS/MS method for quantification of methadone and 2-ethylidene-1,5-dimethyl-3,3-diphenylpyrrolidine (EDDP) in single empty puparial case of Lucilia sericata. Larvae were reared on substrates spiked with different concentrations of methadone (0-4 μg/g). Methadone was quantified in puparia reared on high concentrated substrates (0.8-4 μg/g). The major metabolite of methadone (EDDP) was not detected, confirming rapid elimination of metabolites by the larvae before pupation. The effects of methadone on the development of L. sericata were also investigated. No effect on sex ratio was detected. A significant difference was calculated for emerged adults but no trends could be observed. Concerning the developmental curve, a significant difference was observed between control and high methadone concentrations using the Kolmogorov-Smirnov test.     

The application of chemometrics on Infrared and Raman spectra as a tool for the forensic analysis of paints

The aim of this work is to evaluate the capabilities and limitations of chemometric methods and other mathematical treatments applied on spectroscopic data and more specifically on paint samples. The uniqueness of the spectroscopic data comes from the fact that they are multivariate - a few thousands variables - and highly correlated. Statistical methods are used to study and discriminate samples. A collection of 34 red paint samples was measured by Infrared and Raman spectroscopy. Data pretreatment and variable selection demonstrated that the use of Standard Normal Variate (SNV), together with removal of the noisy variables by a selection of the wavelengths from 650 to 1830 cm(-1) and 2730-3600 cm(-1), provided the optimal results for infrared analysis. Principal component analysis (PCA) and hierarchical clusters analysis (HCA) were then used as exploratory techniques to provide evidence of structure in the data, cluster, or detect outliers. With the FTIR spectra, the Principal Components (PCs) correspond to binder types and the presence/absence of calcium carbonate. 83% of the total variance is explained by the four first PCs. As for the Raman spectra, we observe six different clusters corresponding to the different pigment compositions when plotting the first two PCs, which account for 37% and 20% respectively of the total variance. In conclusion, the use of chemometrics for the forensic analysis of paints provides a valuable tool for objective decision-making, a reduction of the possible classification errors, and a better efficiency, having robust results with time saving data treatments.     

The Institutionalization of Al-Qaeda in the Islamic Maghreb (AQMI)

A number of observers have expressed serious concerns that Al-Qaeda in the Islamic Maghreb (AQMI), as it expands in the Sahel, may become strong enough to be a threat to Europe and carry on the global mission of Al-Qaeda as conceived by bin Laden. This fear seems unwarranted. Using institutional analysis to study the AQMI behavioral fluctuations over the last decade, this article argues that AQMI's need to find a compromise between external and internal legitimacy has constrained its behavior. The affiliation of the Algerian terrorists with Al-Qaeda was in many ways a marriage of convenience that created a number of internal contradictions. At the cognitive level, implicit Algerian nationalism to rid the country of its corrupt regime remains at odds with pan-Islamic views shared by Al-Qaeda's leadership. At the normative level, indiscriminate suicide bombing supported by Al-Qaeda is abhorrent to many Algerian terrorists, who construe their mandate in the spirit of the Algerian war of independence where it is their duty to protect civilians. These and other contradictions prevent AQMI from developing a coherent political agenda and thus it is less likely to engage in a long-term conflict against European societies.     

Early Repolarization,Acute Emotional Stress and Sudden Death

We herein report the case of a 36‐year‐old man who died suddenly after a fight with another man. Forensic investigations included unenhanced computed tomography, postmortem angiography, autopsy, histology, neuropathology, toxicology, and biochemistry and allowed a traumatic cause of death to be excluded. An electrocardiogram recorded some years prior to death revealed the presence of an early repolarization pattern. Based on the results of all investigations, the cause of death was determined to be cardiac arrhythmia and cardiac arrest during an emotionally stressful event associated with physical assault. Direct third party involvement, however, was excluded, and the manner of death was listed as natural. The case was not pursued any further by the public prosecutor.     

Notes on contributors

This article investigates the political impact of the introduction of state subsidies to political parties. The arguments for and against subsidising political parties are outlined. Different models of party subsidies, and their regulatory frameworks, are discussed. We find little evidence of a cross‐national impact of the introduction of party subsidies. The subsidies cannot explain the decline in party membership. Nor is there evidence to suggest that the subsidies were introduced as a response to membership decline. There is no support for the allegation that party subsidies lead to the petrification of party systems. The subsidies have not meant that other income sources have lost their significance for political parties.