Local Officials’ Support for PILOTs/SILOTs: Nonprofit Engagement,Economic Stress,and Politics

Nonprofit property tax exemption has become a major policy issue as the collapse of the housing market, the Great Recession, and property tax caps have threatened local tax collections. Consequently, many local governments have sought to obtain payments in lieu of taxes (PILOTs) from charities that are formally exempt from property taxes. Using a 2010 survey of local government officials in Indiana, this article examines whether support for PILOT policies is related to officials’ personal involvement with nonprofits, their views on government–nonprofit relationships, the type of position they hold, the level of economic distress in the county, local political conditions, and local nonprofit wealth. The findings support most of these hypotheses but also show that attitudes toward PILOTs appear to be shaped by somewhat different concerns than attitudes toward services in lieu of taxes (SILOTs).     

Offending Frequency and Responses to Illegal Monetary Incentives

Journal of Quantitative Criminology - We examine how responsive offenders are to illegal monetary incentives. We draw from rational choice theory, prospect theory, and models of labor supply to...     

The last Viking King: a royal maternity case solved by ancient DNA analysis

The last of the Danish Viking Kings, Sven Estridsen, died in a.d. 1074 and is entombed in Roskilde Cathedral with other Danish kings and queens. Sven's mother, Estrid, is entombed in a pillar across the chancel. However, while there is no reasonable doubt about the identity of Sven, there have been doubts among historians whether the woman entombed was indeed Estrid. To shed light on this problem, we have extracted and analysed mitochondrial DNA (mtDNA) from pulp of teeth from each of the two royals. Four overlapping DNA-fragments covering about 400bp of hypervariable region 1 (HVR-1) of the D-loop were PCR amplified, cloned and a number of clones with each segment were sequenced. Also a segment containing the H/non-H specific nucleotide 7028 was sequenced. Consensus sequences were determined and D-loop results were replicated in an independent laboratory. This allowed the assignment of King Sven Estridsen to haplogroup H; Estrid's sequence differed from that of Sven at two positions in HVR-1, 16093T-->C and 16304T-->C, indicating that she belongs to subgroup H5a. Given the maternal inheritance of mtDNA, offspring will have the same mtDNA sequence as their mother with the exception of rare cases where the sequence has been altered by a germ line mutation. Therefore, the observation of two sequence differences makes it highly unlikely that the entombed woman was the mother of Sven. In addition, physical examination of the skeleton and the teeth strongly indicated that this woman was much younger (approximately 35 years) at the time of death than the 70 years history records tell. Although the entombed woman cannot be the Estrid, she may well be one of Sven's two daughters-in-law who were also called Estrid and who both became queens.     

Computed tomography as routine in connection with medico-legal autopsies

CT-scanning as routine examination before medico-legal autopsy was introduced at the Institute of Forensic Medicine in Copenhagen, Denmark, in December 2002. The present series comprises of 525 medico-legal examinations performed in the year 2003. The purpose is to determine the value of CT-scanning prior to the post-mortem examination. All findings, CT- as well as patho-anatomic findings - more than 4000 - were registered in a database. To increase the clearness, the findings are divided in accordance to regions such as head, thorax, abdomen, pelvis, extremities and vessels and the CT-findings are compared to the patho-anatomic findings, with the purpose to estimate the advantages and disadvantages with the two types of examination. The preliminary results show, that the CT-scanner is superior when it comes to detection of extremity fractures. The scanner has ability in detecting hemorrhages and hematomas, especially, intracranial.     

Sustainability labelling as a tool for reporting the sustainable development impacts of climate actions relevant to Article 6 of the Paris Agreement

The architecture of global carbon markets has changed significantly since the Paris Agreement and the 2030 Agenda for Sustainable Development Goals were both agreed in 2015. Voluntary, international cooperative approaches established in Article 6 of the Paris Agreement allow Parties to work together to achieve the targets set out in their respective Nationally Determined Contributions to limit global warming to an increase below 1.5–2 °C. In Article 6.4, a sustainable mitigation mechanism is established for which rules, modalities and procedures will be developed internationally considering the experience and lessons learned from existing mechanisms, such as the Clean Development Mechanism (CDM) and its Sustainable Development (SD) Tool. Historically the issue of making integrated assessments of sustainable development and mitigation actions has been politically and methodologically controversial for many reasons: developing countries fear that an international definition of SD will interfere with their sovereignty and therefore their ability to define their own development pathways; players in the carbon market fear that markets can only handle one objective, namely mitigation outcomes; and sustainable development is regarded as too complex and costly to be measured and quantified. In an effort to address these concerns, the article proposes a new methodology for the sustainability labelling of climate mitigation actions relevant to Article 6 approaches. The article draws on an application of the CDM SD tool to analyse 2098 Component Programme Activities that had entered the CDM Pipeline by January 2017. The article demonstrates that assessment of the sustainable development benefits of climate actions can be graded and labelled based on the analysis of qualitative data, which is less costly than applying a quantitative approach.

     

Social capital in Scottish and Danish neighbourhoods: paradoxes of a police–community nexus at the front line

Community-oriented social capital strategies and punitive-oriented policing approaches conflict. Establishing local networking initiatives with community-oriented policing at the centre lends itself to an assets-based policing approach, based on honouring, mobilizing and extending the assets of community members. Scholars argue about the need for comparative research on convergences and divergencies across subcultures on the streets and communities. Based on qualitative data gathered from working class communities in Scotland and Denmark in 2014, the article draws inspiration from community-generated theory of social capital to explore the micro-sociology of experiences and understandings about community–police integration policy initiatives. We use this perspective to argue that the building of positive inter-generational and police–community relationships is the result of social exchanges and officers’ use of what we call ‘constructive investment strategies’. Ironically, our insights from Scotland to Denmark also suggest what appear as positive achievements of community policing may instead intensify residents’ negative perceptions of police officers and organizations. In this way, the article illuminates the tangled and conflicted nature of these embedded symbolic interactions, social capital formations and the latter’s form as a potential positional and ‘tribal’ commodity.     

Will there be a Nordic model in the platform economy? Evasive and integrative platform strategies in Denmark and Sweden

The entry of gig-platforms to labor markets world-wide has caused significant frictions with national institutions and regulators, including trade unions. In this article, we compare the interactions between taxi and food delivery platforms with the industrial relations (IR) systems of Denmark and Sweden, where we observe isolated instances of unions striking collective agreements with platforms. We assess and compare platform strategies and interactions with IR system agents, using an RIT-framework (rulemaker-intermediary-ruletaker) which considers how rulemaking capacity is allocated within the Nordic IR systems. We detect both IR system evasion and integration in Denmark and Sweden, with significant variation in causes and mechanisms. We find that IR system integration can be explained by public backlash, pressure from IR system insiders, and gaining first-mover advantages. Our findings shed light on integrative mechanisms of the Nordic IR systems allowing us to identify and discuss future challenges posed by the platform economy.