V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.     

Adolescent Boys and Body Image: Weight and Muscularity Concerns as Dual Pathways to Body Dissatisfaction

This research evaluated a dual pathway model for body dissatisfaction among adolescent boys. The study provides empirical support for the importance of distinguishing between weight and muscularity concerns in understanding male body image. A total of 128 boys from grades 8 and 11 completed a self-report questionnaire. Results indicated that weight and muscularity concerns each made unique contributions to body dissatisfaction and were associated with distinct individual and peer context characteristics. Weight concern was associated with elevated BMI and more frequent appearance conversations with friends. Muscularity concern was significantly greater among boys who reported more frequent muscle-building conversations, had lower BMI, and were older. The results support the importance of distinguishing between and assessing both muscularity and weight concerns in the development of body image dissatisfaction among adolescent boys.     

Foundation Ownership and Financial Performance: Do Companies Need Owners?

A curious ownership structure is found in Northern Europe—foundations that own and operate business companies. The foundations are non-profit entities, they have no members and no owners, and they cannot be dissolved. In many cases, these entities control more than 50% of the votes in successful international companies. Obviously, this structure completely blocks the market for corporate control, but it also violates other basic principles of agency theory and corporate finance. Nevertheless, we present evidence that a sample of foundation-owned companies listed on the Copenhagen Stock Exchange are at least as efficient as other listed companies in terms of risk adjusted stock returns, accounting returns and Tobins Q. Thus, they question whether profit-seeking ownership is a necessary condition for competitive enterprise.JEL Classification: D23, G34, L31     

Trade Measures and Climate Compliance: Institutional Interplay Between WTO and the Marrakesh Accords

This article examines the potential of trade measures to induce more climate-friendly policies, focusing on the relationship between global trade rules and the Kyoto climate regime. At the core of this interplay is the normative consistency of trade-related rules in the two regimes and any hierarchical relationship between them. The stronger clout of the WTO and its compulsory dispute settlement system suggest that issues involving competing claims would be referred to WTO bodies. Such bodies have so far been restrictive regarding the exceptions in WTO agreements to the general ban on embargoes and discrimination. The normative compatibility of the two regimes will also depend on their participatory interplay, specifically how they differentiate groups of actors as to rights and obligations. Non-members of WTO receive the least protection, and their vulnerability to climate-related trade measures is largely determined by their interdependence with states that consider employment of such measures. Among WTO members, the findings of a dispute settlement body would presumably differ depending on the status of the target under the Kyoto Protocol. A non-complier with Kyoto commitments would be more shielded than a non-party, because by joining the Kyoto regime a non-complier has exposed itself to regime-internal and less trade intrusive measures that should be exhausted first. A third dimension of interplay is linkage, or efforts to influence the regime interplay. To date there has only been moderate cross-agency coordination, but considerable attention is paid within each regime, including in the Millennium Round of trade negotiations, to the desirability of avoiding conflict between them.     

Materialities of Legal Proceedings

The author explores materialities as pre-established and co-producing features of criminal proceedings. This is done by discussing courtrooms, files and stories in relation to English Crown Court hearings. The three materialities gain significance in the course of the court hearing, but do not derive from it. They exceed the course of talk-in-court. Once the hearing started, the pre-established materialities can be referred to but not simply modified. Materialities, in this line, provide stability and guidance for the hearing. They facilitate, purify and condense it. However, their temporal separation causes problems for those who run the show. Materialities can be employed but not fully integrated. Unwelcome parts do, at times, disturb, disrupt and complicate the current dealings.     

Constraints in the police use of force: Implications of the just war tradition

The “just war” philosophy of Cicero, St. Augustine, and St. Thomas Aquinas has had momentous and provocative implications for modern political theory. The use of force by police is one theme through which the just war tradition can be utilized to demonstrate the extent of infusion for the concept in the Western political archetype. As police become constrained in their use of force, they are bound by the concepts inherent in the philosophy of the just war doctrine. The Supreme Court, likewise, has been influenced by the philosophy of the just war tradition in many of its decisions regarding the proper use of force by police.     

Differences in attitudes toward gays and lesbians among criminal justice and non-criminal justice majors

The criminal justice system is supposed to protect and serve all members of the community equally; therefore, any prejudicial attitudes harbored by criminal justice students may negatively impact their job performance as future justice professionals. Four hundred and eighty-four students at a large Midwestern university were surveyed on their views toward gay and lesbian persons and issues. The responses of criminal justice majors were compared to the responses of students majoring in other fields. Criminal justice majors tended to have more negative views of gays and lesbians than students in other majors. However, there was not a significant difference between the two groups of students in their willingness to extend rights to and socialize with gay and lesbian individuals.