Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance

In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of tax compliance (i.e., individual and collective EU-tax compliance) were influenced by perceived distributive fairness judgments of EU transfer payments. Fairness itself was related to perceived outcome favorability (i.e., whether their own nation benefits from the EU in financial as well as socio-political terms). Additionally, national identifiers (i.e., people identifying with their own nation, but not with Europe) perceived EU membership as unbeneficial in financial as well as in socio-political terms and thus considered the transfer payments as less fair. Dual identifiers (i.e., people identifying with their own nation and with Europe) perceived the socio-political outcomes from EU membership as more beneficial and thus evaluated the transfer payments as fairer.     

The Role of Forensic Botany in Crime Scene Investigation: Case Report and Review of Literature

Management of a crime is the process of ensuring accurate and effective collection and preservation of physical evidence. Forensic botany can provide significant supporting evidences during criminal investigations. The aim of this study is to demonstrate the importance of forensic botany in the crime scene. We reported a case of a woman affected by dementia who had disappeared from nursing care and was found dead near the banks of a river that flowed under a railroad. Two possible ways of access to crime scene were identified and denominated “Path A” and “Path B.” Both types of soil and plants were identified. Botanical survey was performed. Some samples of Xanthium Orientalis subsp. Italicum were identified. The fall of woman resulted in external injuries and vertebral fracture at autopsy. The botanical evidence is important when crime scene and autopsy findings are not sufficient to define the dynamics and the modality of death.     

Still a ‘Male Business’? Explaining Women’s Presence in Executive Office

This article aims to account for cross-national and over-time variation in women’s participation in cabinets. Specifically, it focuses on some key political factors which have not been tested yet, such as the effectiveness of party gender quotas. Previous literature has mainly centred on structural variables, such as the degree of democratisation and economic development. Using an original longitudinal cross-sectional sample of 23 advanced industrial democracies, this article provides new evidence that some important political factors should be considered. It finds that countries with a specialist system have a higher percentage of women in cabinet than generalist systems, left-wing parties in government appoint more women, women are more likely to receive a ministerial post when the governing party has adopted gender quotas, and an increasing number of women in parliament boosts women in cabinet. Furthermore, the article shows that these political variables perform differently through time, and that political factors have become more relevant in recent decades.     

STRIKING CONSISTENCY AND PREDICTABILITY IN INTERNATIONAL INVESTMENT LAW FROM THE PERSPECTIVE OF DEVELOPING COUNTRIES

The fragmentation of international investment law into bilateral investment treaties (BITs) and other international investment agreements (IIAs) made it impossible as a system of law. In addition, the potential for inconsistent and conflicting decisions (especially against developing countries) in investment treaty arbitrations are abundant. The causes of this situation are two-fold and concern both substantive law and procedural law. Concerning the substance, the fragmentation of sources of international investment law plays a significant role in disaggregating coherence. Due to the large number of BITs, a state measure might be assessed differently under the two existing investment treaties, with each treaty specifying different standards of investment protection, even varying with the nationality of the investor affected. Inconsistent decisions can also result from the possibility of having multiple proceedings, in the same or different form, relating to an identical set of facts that can arise from independent claims. For developing countries, who face investment law disputes more frequently than developed countries, an ideal solution would be a global investment treaty or a plurilateral investment agreement under the World Trade Organization (WTO) and use its dispute settlement system to resolve investment disputes.     

From Abstract to Publication: The Fate of Research Presented at an Annual Forensic Meeting

Abstract: In forensic sciences, the fate of abstracts presented at international meetings has not yet been assessed. The purpose of this study is to estimate publication ratio and evaluate possible predictors of publication after the 58th edition of the 2006 American Academy of Forensic Sciences annual meeting. Section of the meeting, type of presentation (oral platform or poster), number of authors per abstract and per paper, time span to publication, countries involved, and journal of publication were tabulated. A total of 623 abstracts were presented, from which 102 were subsequently published as a full paper. The overall publication rate was 16.4%, ranging from 3.4% (jurisprudence) to 28.8% (toxicology). The type of presentation (oral platform or poster) did not significantly affect the outcome of the abstract. However, a higher number of authors, foreign authors, and international collaboration were found to be good predictive factors of publication.     

Tax amnesties, justice perceptions, and filing behavior: a simulation study

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.