Identifying background microbiomes in an evidence recovery laboratory: A preliminary study

16S rRNA profiling of bacterial communities may have forensic utility in the identification or association of individuals involved with criminal activities. Microbial profiling of evidence may, in the future, be performed within environments currently utilised for human DNA recovery, such as a forensic biology laboratory. It would be important to establish the background microbiome of such an environment to determine the potential presence of human or environmental microbial signatures to assist forensic scientists in the appropriate interpretation of target microbial communities. This study sampled various surfaces of an Evidence Recovery Laboratory (ERL) on three occasions including (a) before a monthly deep-clean, (b) immediately following the deep-clean, and (c) immediately after the laboratory’s use by a single participant for the purposes of routine item examinations. Microbial profiles were also generated for the involved participant and researcher for comparison purposes. Additionally, human nuclear DNA was profiled for each of the samples collected, using standard forensic profiling techniques, to provide a prospective link to the presence or absence of a background microbial signature within the ERL after its use. Taxonomic distributions across ERL samples revealed no consistent signature of any of the items sampled over time, however, major phyla noted within all ERL samples across the three timepoints were consistent with those found in human skin microbiomes. PCoA plots based on the Unweighted Unifrac metric revealed some clustering between participant microbial reference samples and surfaces of the ERL after use, suggesting that despite a lack of direct contact, and adherence to standard operating procedures (SOPs) suitable for human DNA recovery, microbiomes may be deposited into a forensic setting over time. The reference samples collected from the involved participant and researcher generated full STR profiles. Human DNA was observed to varying degrees in samples taken from the ERL across each of the sampling timepoints. There was no correlation observed between samples that contained or did not contain detectable quantities of human nuclear DNA and microbial profile outputs.     

Shedder status: Exploring means of determination

“Shedder status” or “shedder type” are commonly used terms that categorise an individual based on their ability to deposit “touch” DNA via direct contact with a surface. However, it is not yet clear how best to categorise an individual into a shedder class, or how to allocate a shedder score on a sliding scale. This study considers categorisation of participants into discrete shedder categories based on DNA quantity and profile quality data, the maintenance of their shedder status over an extended period, and explores whether different methods of deposition or collection directly from hands or other body areas are interchangeable and/or more appropriate means of determining an individual’s shedder status.The shedder categorisation of participants was possible from their handprints and remained unchanged over three years. Washing hands had limited impact and shedder categorisation was not readily possible from samples collected directly from hands, other body areas or gloves after wearing gloves for a set duration. Use of consecutive deposits may assist in establishing a participant’s shedder status. As shedder categorisation may be of relevance during activity level assessments further efforts towards the ability to do so are necessary.     

The Mandatory Bid Rule: Efficient,After All?

The mandatory bid rule has its origins in the UK and now applies throughout the EU and in many other jurisdictions. Under a mandatory bid, an acquirer of a controlling stake in a listed company has to offer to the remaining shareholders a buy‐out of their minority stakes at a price equal to the consideration received by the incumbent controller. While the rule warrants that no value‐destroying control transfers take place, it is often criticised for preventing value‐increasing transactions. This paper challenges some of the claims made by critics of mandatory bids. Highlighting the effects of synergy gains in private sale‐of‐control transactions, it is shown that mandatory bids prevent inefficient control transfers, where minority shareholder protection rules provide inadequate protection. Furthermore, mandatory bids help facilitate transfers to the most efficient bidders in multi‐bidder settings. The mandatory bid is justifiable, on economic grounds, in wider circumstances than is commonly assumed by law and economics scholars.     

再论动产物权变动的生效要件

我国《物权法》第23条关于动产物权以交付为变动的生效要件的规定,统领各种类型的动产物权变动,其但书仅适用于动产抵押权、浮动抵押权、海上运输的指示单证及非基于法律行为的动产物权变动等极个别的情形。从物物权的变动、船舶、航空器和机动车诸物权变动,只要是基于法律行为的,依然以交付而非登记为生效要件。我国《物权法》第26条关于指示交付的界定过于狭窄,应予扩张。     

遏制污染转移应加强公众参与

政府、污染转移者和受害者的环境关系失衡是污染转移屡禁不绝的重要原因。在很多污染转移情形中,污染者面对的是弱小的受害者,政府却偏向于污染者。公众尤其是农村居民在污染预防阶段维权缺位,在污染侵害阶段维权地位不利,使环境污染态势仍在加剧。因此,要实现我国生态环境的转变,就必须改变这种不平等博弈的局面,应促进公众参与遏制污染转移,使其在污染预防阶段能够参与项目的决策,在污染侵害中能够得到相应的赔偿,形成对污染企业和地方政府的压力机制。     

从Glaxo案看营销性无形资产转让定价规制问题

国际关联企业间营销性无形资产转让定价规制主要涉及营销性无形资产的范围界定、所有权归属和价值回报确定等问题。美国Glaxo案件的争议反映出有关国家转让定价税制在这些问题上的立法与实践存在分歧,经合组织的《转让定价准则》也缺乏相应的明确指导规定。由于营销性无形资产的构成和价值确定具有高度的事实依附性,并不存在一种可普遍适用于各种营销性无形资产转让交易的认定标准和规则。为保证转让定价税制实施的正当性目标实现,防止国际税收争议发生和消除国际重复征税风险,应尽可能采用双边或多边预约定价协议方式规制国际关联企业营销性无形资产转让定价交易。关联企业应尽可能在交易合同中对营销功能的履行、风险的分担和营销性无形资产的价值回报事项做出具体的规定,并注意保存充分的同期资料证明文件。     

财政转移支付对县域经济的影响——基于安徽省截面数据的实证分析

转移支付对县域经济的增长可能存在某种影响,但我国目前的分税制还处在过渡时期,对县级的转移支付制度还没有完全建立起来,理论和实际还存在相当大的差距。在目前情况下,其影响程度有多大,只有通过经验检验才能得出较为可靠的结论。本文选择安徽省截面数据作为研究样本,对安徽省的61个县及县级市的数据进行实证检验。检验结果发现,财政转移支付对县域经济的影响并不显著。转移支付制度不完善、转移支付力度不足和转移支付的去向等方面是其主要原因。     

Simulating transfer and persistence of a chemical marker powder for Lycopodium clavatum spores

In this research a chemical marker powder, based on Lycopodium clavatum spores, was studied to determine its transfer and persistence on a T-shirt. Such chemical marker powders are used to provide evidence that a person has handled a covertly marked object, such as a drug package. The powder was found to transfer readily between a marked item and the person handling it. The powder was found to persist on a T-shirt for up to 13 h; however, there was only a very small amount of powder remaining at this time. The rate of loss of the L. clavatum spores was found to follow a decay curve. The largest decrease in spores from the T-shirt was seen in the first 2 h after the marked item had been handled.     

Tax Disputes under Institutional Instability: Theory and Implications

This article aims to offer the first structural analysis of tax disputes under institutional instability using a core element of the international tax regime as an example. It offers a theory grounded on Mancur Olson's seminal contribution to group dynamics, the logic of collective action. It also suggests implications of this theory that might help to address key enforcement issues faced by the international tax regime in a frequent context worldwide: institutionally unstable countries.     

Overreaching In Registered Land Law

Beneficial interests under a trust were not intended to be overriding interests under section 70(1)(g) of the Land Registration Act 1925. The position was altered by Williams & Glyn's Bank Ltd v Boland , which determined that an interest under a trust for sale would bind a purchaser if the beneficiary were in actual occupation. The decision raised the question whether such interests could be overreached once the beneficiary was in occupation of the trust property. City of London Building Society v Flegg held that the relevant beneficial interest had been overreached. Both decisions assume that overreaching in registered conveyancing takes effect as it does in unregistered land. Yet there is considerable evidence that the Land Registration Act contains its own overreaching machinery. The House of Lords applied the wrong overreaching provisions in Boland and Flegg and there is no legal basis on which to recognise that trust interests can override a subsequent disposition under section 70(1)(g).