{"title":"Corporate Income Tax and Economic Growth: Further Evidence from Canadian Provinces","authors":"Bev Dahlby, Ergete Ferede","doi":"10.1628/FA-2021-0002","DOIUrl":"https://doi.org/10.1628/FA-2021-0002","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"28 1 1","pages":"59"},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77998996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Distributional Effects of Carbon Pricing in Germany","authors":"Malte Preuss, W. Reuter, C. Schmidt","doi":"10.1628/fa-2021-0011","DOIUrl":"https://doi.org/10.1628/fa-2021-0011","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"48 10","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72462962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Taxation of Digital Services as a Rent-Extracting Policy","authors":"W. Richter","doi":"10.1628/fa-2021-0012","DOIUrl":"https://doi.org/10.1628/fa-2021-0012","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"16 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85319237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Previous studies of bone fractography have examined only cases of blunt trauma. Here we assess whether fracture surface features are also found on bones subjected to high-velocity projectile trauma. Civil War–era long bones were assessed for the presence of fracture surface features identified in previous studies. Of 60 bones examined, which included all major long bones, fracture surface features were identified on 57 (95%). Arrest ridges and cantilever curl were located most often and were observed on most specimens (85% and 72% of cases, respectively). Bone mirror was observed, though less frequently (2% of cases); no instances of bone hackle or wake features were found. There does not appear to be a relationship between the number of observed features and bone type or projectile type. These results demonstrate that fractography features are observed in fractures related to high-velocity projectile trauma, but additional research is needed to understand the relationship between projectile trauma and the location and orientation of these features.
{"title":"Fractography of Long Bones with High-Velocity Projectile Trauma","authors":"Kimberleigh Lillard, Angi M. Christensen","doi":"10.5744/fa.2020.1020","DOIUrl":"https://doi.org/10.5744/fa.2020.1020","url":null,"abstract":"Previous studies of bone fractography have examined only cases of blunt trauma. Here we assess whether fracture surface features are also found on bones subjected to high-velocity projectile trauma. Civil War–era long bones were assessed for the presence of fracture surface features identified in previous studies. Of 60 bones examined, which included all major long bones, fracture surface features were identified on 57 (95%). Arrest ridges and cantilever curl were located most often and were observed on most specimens (85% and 72% of cases, respectively). Bone mirror was observed, though less frequently (2% of cases); no instances of bone hackle or wake features were found. There does not appear to be a relationship between the number of observed features and bone type or projectile type. These results demonstrate that fractography features are observed in fractures related to high-velocity projectile trauma, but additional research is needed to understand the relationship between projectile trauma and the location and orientation of these features.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"26 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79068697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
There is broad discussion of the higher numbers of women in the forensic sciences, particularly when compared to other science, technology, engineering, and math (STEM) fields. In this discussion, we focus on forensic anthropology. We begin with an historical overview of the role of women in the discipline; data are then provided that outline the numbers of women scholars and practitioners over time. We then explore the different roles of men and women in regard to leadership positions, professional awards, awarded grant-funding, job hiring trends, presentations at the American Academy of Forensic Sciences (AAFS) annual meeting, and publications in the Journal of Forensic Sciences. While the number of women in forensic anthropology is greatly increasing, the discipline has been slow to also grow the visibility of women in positions of leadership or to honor them with prestigious awards. One reason for this finding may be that women are subjected to bias and harassment, which may cause them to leave forensic anthropology at various points along the way, or lead to their contribution being less valued. These findings are discussed within the context of gendered expectations, and suggestions are provided on how to improve the retention of women as well as to diversify the discipline in general.
{"title":"“Why Are There So Many Women in Forensic Anthropology?”","authors":"M. Pilloud, Nicholas V. Passalacqua","doi":"10.5744/fa.2020.3002","DOIUrl":"https://doi.org/10.5744/fa.2020.3002","url":null,"abstract":"There is broad discussion of the higher numbers of women in the forensic sciences, particularly when compared to other science, technology, engineering, and math (STEM) fields. In this discussion, we focus on forensic anthropology. We begin with an historical overview of the role of women in the discipline; data are then provided that outline the numbers of women scholars and practitioners over time. We then explore the different roles of men and women in regard to leadership positions, professional awards, awarded grant-funding, job hiring trends, presentations at the American Academy of Forensic Sciences (AAFS) annual meeting, and publications in the Journal of Forensic Sciences. While the number of women in forensic anthropology is greatly increasing, the discipline has been slow to also grow the visibility of women in positions of leadership or to honor them with prestigious awards. One reason for this finding may be that women are subjected to bias and harassment, which may cause them to leave forensic anthropology at various points along the way, or lead to their contribution being less valued. These findings are discussed within the context of gendered expectations, and suggestions are provided on how to improve the retention of women as well as to diversify the discipline in general.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"15 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82513202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nicholas V. Passalacqua, Elaine Y. Chu, M. Pilloud
This project examined the salaries of forensic anthropologists in the United States. Additionally, the salaries of forensic anthropologists employed in academia were compared to those of other academic anthropologists. The goal of this project was to develop baseline data in terms of salaries for forensic anthropologists while also examining various factors that may affect forensic anthropology salaries. Salary information is important because salary transparency narrows wage disparities, reduces favoritism and discrimination, increases the bargaining power of employees, and potentially causes employers to focus more on salary differentiation in terms of productivity and seniority; essentially, wage transparency generates greater equity among employees (Estlund 2014). In order to examine salaries in forensic anthropology, internet search engines were used to find open-access salary data for individuals currently listed as non-student members of the anthropology section of the American Academy of Forensic Sciences and/or the American Board of Forensic Anthropology. All variables were analyzed using random forest models. Results found that in all models, there were no differences in salary between men and women. Further, no significant differences were found between anthropology subfields in academia. Importantly, years since terminal degree was the most important variable affecting salary in all models, with academic rank being the most important variable for individuals employed in the academic sector. Further, these results demonstrate inconsistencies in pay for forensic anthropologists, especially for those working in the applied sector.
{"title":"Salaries in Forensic Anthropology and Academic Anthropology","authors":"Nicholas V. Passalacqua, Elaine Y. Chu, M. Pilloud","doi":"10.5744/fa.2020.1123","DOIUrl":"https://doi.org/10.5744/fa.2020.1123","url":null,"abstract":"This project examined the salaries of forensic anthropologists in the United States. Additionally, the salaries of forensic anthropologists employed in academia were compared to those of other academic anthropologists. The goal of this project was to develop baseline data in terms of salaries for forensic anthropologists while also examining various factors that may affect forensic anthropology salaries. Salary information is important because salary transparency narrows wage disparities, reduces favoritism and discrimination, increases the bargaining power of employees, and potentially causes employers to focus more on salary differentiation in terms of productivity and seniority; essentially, wage transparency generates greater equity among employees (Estlund 2014). \u0000In order to examine salaries in forensic anthropology, internet search engines were used to find open-access salary data for individuals currently listed as non-student members of the anthropology section of the American Academy of Forensic Sciences and/or the American Board of Forensic Anthropology. All variables were analyzed using random forest models. \u0000Results found that in all models, there were no differences in salary between men and women. Further, no significant differences were found between anthropology subfields in academia. Importantly, years since terminal degree was the most important variable affecting salary in all models, with academic rank being the most important variable for individuals employed in the academic sector. Further, these results demonstrate inconsistencies in pay for forensic anthropologists, especially for those working in the applied sector.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"1986 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82247729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
REFERENCE: Laura C. Fulginiti, Kristen Hartnett-McCann, Alison Galloway, eds. Forensic Anthropology and the United States Judicial System. Hoboken, NJ: John Wiley & Sons; 2019. 256 pp.
{"title":"Review of \"Forensic Anthropology and the United States Judicial System\"","authors":"J. Bytheway","doi":"10.5744/fa.2020.4009","DOIUrl":"https://doi.org/10.5744/fa.2020.4009","url":null,"abstract":"REFERENCE: Laura C. Fulginiti, Kristen Hartnett-McCann, Alison Galloway, eds. Forensic Anthropology and the United States Judicial System. Hoboken, NJ: John Wiley & Sons; 2019. 256 pp.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"107 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80782538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
E. Bartelink, D. C. Boyd, J. Pokines, Debra Prince-Zinni
The professionalization of forensic anthropology in North America began with the establishment of the Physical Anthropology section (now Anthropology Section) of the American Academy of Forensic Sciences (AAFS) in 1972 and the development of the American Board of Forensic Anthropology (ABFA) board certification program in 1977–78. This review first outlines the history of ABFA board certification, then discusses temporal trends among ABFA diplomate recipients, ABFA leadership, and ABFA qualification requirements (i.e., examination structure and content). The data reveal that ABFA demographic and qualification developments mirror academic trends in the discipline over the past four decades. Our assessment indicates substantial growth of the ABFA from the year 2000 to present, a shorter waiting period between receipt of the PhD and board certification, and a significant shift toward a membership and leadership reflective of a younger cohort with greater representation by women. Changes in ABFA qualifications, as revealed by an exam content review over this period, reflect many of the academic trends we have seen in our discipline as a whole, including greater specialization, reliance on technological advancements, recognition of population variability, and the need to accurately measure and mitigate error and bias. With the increased availability of DNA analysis, biological profile research and expertise may be giving way to other specializations within forensic anthropology, including bone morphology, skeletal growth and development, fracture biomechanics, fracture healing, and taphonomy, including time since death estimation.
{"title":"The American Board of Forensic Anthropology Turns 40","authors":"E. Bartelink, D. C. Boyd, J. Pokines, Debra Prince-Zinni","doi":"10.5744/fa.2020.1017","DOIUrl":"https://doi.org/10.5744/fa.2020.1017","url":null,"abstract":"The professionalization of forensic anthropology in North America began with the establishment of the Physical Anthropology section (now Anthropology Section) of the American Academy of Forensic Sciences (AAFS) in 1972 and the development of the American Board of Forensic Anthropology (ABFA) board certification program in 1977–78. This review first outlines the history of ABFA board certification, then discusses temporal trends among ABFA diplomate recipients, ABFA leadership, and ABFA qualification requirements (i.e., examination structure and content). The data reveal that ABFA demographic and qualification developments mirror academic trends in the discipline over the past four decades. Our assessment indicates substantial growth of the ABFA from the year 2000 to present, a shorter waiting period between receipt of the PhD and board certification, and a significant shift toward a membership and leadership reflective of a younger cohort with greater representation by women. Changes in ABFA qualifications, as revealed by an exam content review over this period, reflect many of the academic trends we have seen in our discipline as a whole, including greater specialization, reliance on technological advancements, recognition of population variability, and the need to accurately measure and mitigate error and bias. With the increased availability of DNA analysis, biological profile research and expertise may be giving way to other specializations within forensic anthropology, including bone morphology, skeletal growth and development, fracture biomechanics, fracture healing, and taphonomy, including time since death estimation.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88909030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A recent study (Topoleski & Christensen 2019) found that applying a food-grade gelatin solution to thermally altered skeletal remains resulted in significantly better structural preservation (reduced fragmentation) during recovery and transport compared to untreated controls. Here we expand upon this research and test whether a technical-grade gelatin would result in even better skeletal evidence preservation. Results show that bones treated with both the food-grade and technical-grade gelatins were better preserved (i.e., had less fragmentation) than untreated controls. Application of the technical-grade gelatin, however, did not result in significantly better preservation than the food-grade gelatin, and is less accessible, more expensive, and more difficult to prepare. Food-grade gelatin is therefore recommended, but other types of gelatins can be equally effective.
{"title":"A Comparison of Two Gelatin Consolidants for the Preservation of Thermally Altered Skeletal Remains","authors":"N. Bishop, Angi M. Christensen","doi":"10.5744/fa.2020.1021","DOIUrl":"https://doi.org/10.5744/fa.2020.1021","url":null,"abstract":"A recent study (Topoleski & Christensen 2019) found that applying a food-grade gelatin solution to thermally altered skeletal remains resulted in significantly better structural preservation (reduced fragmentation) during recovery and transport compared to untreated controls. Here we expand upon this research and test whether a technical-grade gelatin would result in even better skeletal evidence preservation. Results show that bones treated with both the food-grade and technical-grade gelatins were better preserved (i.e., had less fragmentation) than untreated controls. Application of the technical-grade gelatin, however, did not result in significantly better preservation than the food-grade gelatin, and is less accessible, more expensive, and more difficult to prepare. Food-grade gelatin is therefore recommended, but other types of gelatins can be equally effective.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82945302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：