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Examining Differences in Presumed Migrants from Texas and Arizona Using Cranial and Dental Data 利用颅骨和牙科数据研究来自德克萨斯州和亚利桑那州的推定移民的差异
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-02-10 DOI: 10.5744/fa.2020.1002
C. Maier, Rebecca L. George
{"title":"Examining Differences in Presumed Migrants from Texas and Arizona Using Cranial and Dental Data","authors":"C. Maier, Rebecca L. George","doi":"10.5744/fa.2020.1002","DOIUrl":"https://doi.org/10.5744/fa.2020.1002","url":null,"abstract":"As the result of immigration policies enacted in the 1990s, migrants have been forced to take more dangerous routes into the country, resulting in an increased appearance of presumed migrant remains in the work of forensic anthropologists. Recent research suggests that migrants coming through the Arizona corridor are from different geographic origins than those entering the United States through Texas. Differences among these groups have been identified in genetic and craniometric research, but it is unknown to what degree these differences affect cranial macromorphoscopic traits and dental morphology. Cranial macromorphoscopic traits and dental morphology were recorded following published standards, for individuals of presumed migrant status in addition to European, African, and Native Americans. Trait frequencies were examined for significant differences using chi-square and Fisher’s exact tests. Additionally, dichotomized dental morphology data were used to evaluate differences between the two samples using the mean measure of divergence. The two samples are significantly different in their frequency of cranial macromorphoscopic traits; specifically, the Operation Identification (OpID) and Pima County Office of the Medical Examiner (PCOME) samples are different in frequencies of three cranial macromorphoscopic traits. Additionally, dental morphological traits support differences among samples, particularly between the OpID and PCOME samples. Although cranial traits do not show a clear pattern, dental morphology supports a stronger non-European contribution to individuals in the OpID sample. Although the samples from the PCOME and OpID are often both considered “Hispanic,” they are different in the expression of cranial and dental traits. These results are preliminary but support further investigations of ancestry on the regional level.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"8 1","pages":"17-28"},"PeriodicalIF":0.5,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85428464","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}
引用次数: 4
Moisture Content in Decomposing, Desiccated, and Mummified Human Tissue 分解、干燥和木乃伊化人体组织中的水分含量
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-02-10 DOI: 10.5744/fa.2020.1001
A. Lennartz, M. Hamilton, R. Weaver
{"title":"Moisture Content in Decomposing, Desiccated, and Mummified Human Tissue","authors":"A. Lennartz, M. Hamilton, R. Weaver","doi":"10.5744/fa.2020.1001","DOIUrl":"https://doi.org/10.5744/fa.2020.1001","url":null,"abstract":"Due to the nature of mummification, tissue that has been significantly desiccated may never reach the advanced stages of decomposition. This research measured the moisture content of five donated individuals placed at the Forensic Anthropology Research Facility at Texas State University over a period of nearly three months. Moisture-content readings were taken from 20 sites on each body on a daily basis and then analyzed through multilevel modeling with temperature, humidity, solar radiation, and precipitation. This study found that desiccation appears to follow a consistent, asymptotic pattern and that temperature is the most influential environmental factor affecting moisture content. This study shows the viability for a postmortem interval estimation method based on accumulated degree-days and moisture content.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"2020 29","pages":"1-16"},"PeriodicalIF":0.5,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72538461","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}
引用次数: 8
Bilateral Asymmetry of Nutrient Foramen Position in the Human Femur and Tibia 人股骨和胫骨营养孔位置的双侧不对称
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-02-10 DOI: 10.5744/fa.2020.1004
S. Mead, Angi M. Christensen
{"title":"Bilateral Asymmetry of Nutrient Foramen Position in the Human Femur and Tibia","authors":"S. Mead, Angi M. Christensen","doi":"10.5744/fa.2020.1004","DOIUrl":"https://doi.org/10.5744/fa.2020.1004","url":null,"abstract":"Sorting commingled human remains can be a challenging and time-consuming task, and methods that can be performed quickly and inexpensively are desirable in forensic investigations. This study examines the degree of bilateral asymmetry in nutrient foramen position in the femur and tibia to determine its usefulness in pair-matching and osteometric sorting. Differences in nutrient foramen position between left-right pairs of the same person (bilateral asymmetry) were compared to differences in nutrient foramen position between different individuals. Bilateral asymmetry was found to be very high, with variation in position being similar to that between different individuals, indicating that nutrient foramen position in the femur and tibia is not a useful sorting feature. These results are similar to those found in a recent study of bilateral asymmetry of nutrient foramen position of the radius and ulna, with both studies indicating that other methods should be utilized when sorting commingled remains.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"39 1","pages":"36-38"},"PeriodicalIF":0.5,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74042523","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}
引用次数: 1
Discovery Context of Skeletal Remains Received at the Federal Bureau of Investigation Laboratory 联邦调查局实验室收到的骨骼残骸的发现背景
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-30 DOI: 10.5744/fa.2020.1007
Angi M. Christensen, J. Pokines
{"title":"Discovery Context of Skeletal Remains Received at the Federal Bureau of Investigation Laboratory","authors":"Angi M. Christensen, J. Pokines","doi":"10.5744/fa.2020.1007","DOIUrl":"https://doi.org/10.5744/fa.2020.1007","url":null,"abstract":"Cases received for anthropological examination by the Federal Bureau of Investigation (FBI) Laboratory for a 4-year period (2013–2017) were reviewed for the context of the discovery of remains. The assessment was compared with a previous similar review of cases received by the Massachusetts Office of the Chief Medical Examiner (OCME), with particular attention to whether remains were initially discovered through deliberate law enforcement searches or inadvertently discovered by others. Results show that 52.9% of FBI Laboratory anthropology cases were initially discovered by law enforcement, compared to only 3.6% of Massachusetts OCME cases. Reasons for this difference are discussed, as well as other similarities and differences in discovery mode and context for anthropology cases between these two laboratories.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"58 1","pages":"59-63"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80168731","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}
引用次数: 3
Estimating Age of Mature Adults from Degeneration of the Medial End of the Clavicle in an African American Sample 从非裔美国人样本中锁骨内端退变来估计成年人的年龄
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-30 DOI: 10.5744/fa.2020.1005
Samantha H. Blatt, K. Petersen, Amy R. Michael
{"title":"Estimating Age of Mature Adults from Degeneration of the Medial End of the Clavicle in an African American Sample","authors":"Samantha H. Blatt, K. Petersen, Amy R. Michael","doi":"10.5744/fa.2020.1005","DOIUrl":"https://doi.org/10.5744/fa.2020.1005","url":null,"abstract":"Accurate age estimation is fundamental to identifying individuals in forensic anthropology and interpreting demographic patterns in bioarchaeology. Producing age estimates within useful ranges is particularly difficult when assessing older individuals (40+ years). Falys and Prangle (2015) developed a method (referred to henceforth as the FP method) for narrowing age-range estimates for older adults by scoring surface topography, porosity, and osteophytes of the medial end of the clavicle and applying regressions to create age-estimation ranges. That study included individuals of European decent aged 40+ years from four documented skeletal collections. New methods require testing for reproducibility as well as for the appropriateness and utility for subsamples from which the methods were not derived. Here we applied the FP method to a nineteenth-and twentieth-century African American age-and sex-documented skeletal sample (N = 229) from the Hamann-Todd Collection at the Cleveland Museum of Natural History. The method was reliable, and a statistically significant relationship was found between increased scores of degenerative features and older age. Accuracy in predicting age from the composite scores and regressions was 38.43–78.60% (compared to 96.4% from the original study). It failed to narrow age ranges beyond those available from other common aging methods (e.g., pubic symphysis, auricular surface of the ilium, sternal end of the fourth rib). Results suggest that differences in degeneration of articular surfaces are not negligible. This method should not be used universally across samples as a means of increasing accuracy of forensic identification. Sample-specific testing, in tandem with an exploration of variables that drive and/or affect age-related degeneration, should be pursued.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"40 1","pages":"39-49"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91113447","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}
引用次数: 1
Expanding Humanitarian Forensic Action: An Approach to U.S. Cold Cases 扩大人道主义法医行动:处理美国悬案的方法
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-30 DOI: 10.5744/fa.2020.1006
G. Goad
{"title":"Expanding Humanitarian Forensic Action: An Approach to U.S. Cold Cases","authors":"G. Goad","doi":"10.5744/fa.2020.1006","DOIUrl":"https://doi.org/10.5744/fa.2020.1006","url":null,"abstract":"Unidentified persons in the United States represent the most vulnerable populations among us, yet individuals from these groups are also among the least likely to be reported missing and receive investigative resources. Even when positive identification is unlikely, these cases are still deserving of a full investigation because they represent the most vulnerable among us, and their unidentified state embodies the structural inequalities and violence they likely endured in life. As frequent witnesses to the inequality in death and identification, forensic anthropologists have an obligation to document the structural violence affecting vulnerable populations in the United States and become advocates for these communities.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"29 1","pages":"50-58"},"PeriodicalIF":0.5,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89157548","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}
引用次数: 21
Are Moderate Leviathans Harmful to Tax Coordination? 适度的利维坦对税收协调有害吗?
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-01 DOI: 10.1628/FA-2020-0003
Jun‐ichi Itaya, Yamaguchi Chikara
{"title":"Are Moderate Leviathans Harmful to Tax Coordination?","authors":"Jun‐ichi Itaya, Yamaguchi Chikara","doi":"10.1628/FA-2020-0003","DOIUrl":"https://doi.org/10.1628/FA-2020-0003","url":null,"abstract":"This paper investigates how the sustainability of partial tax coordination between several governments is affected when the governments' objective function is moderate Leviathan in that policymakers are neither entirely benevolent nor fully self-interested. We show that partial tax coordination is more likely to prevail when moderate Leviathan-type governments become more revenue-maximizing Leviathans. In this case, the increased intensity of fiscal externality due to different tax rates makes partial tax coordination more sustainable at the cost of the tax union member countries' well-being.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"4 1","pages":"165-190"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85361680","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}
引用次数: 0
Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers? 报税人与逃税:惩罚纳税人还是惩罚报税人?
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-01 DOI: 10.1628/fa-2020-0001
Carla Marchese, A. Venturini
{"title":"Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?","authors":"Carla Marchese, A. Venturini","doi":"10.1628/fa-2020-0001","DOIUrl":"https://doi.org/10.1628/fa-2020-0001","url":null,"abstract":"We focus on amoral taxpayers who are aware of having a biased perception of the audit probability but are unable to correct such bias without the help of a tax preparer. The tax preparation market is characterized by imperfect competition. Profit maximization implies that the suggested correction of the evasion amount is partial and the report is not aligned with the one authored by an unbiased amoral taxpayer. Assisted returns are still more compliant than the self-made unbiased ones when the detection probability is overestimated, while the opposite occurs in the case of underestimation. Tax preparers thus appear to exert an ambiguous role on compliance, fostering a median stance. This provides an explanation for the ambivalent attitudes of tax authorities towards tax preparers. Sanctions on taxpayers are more effective than sanctions on tax assistants in deterring tax evasion.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"6 1","pages":"191"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78522541","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}
引用次数: 3
Long-Run Fiscal Consequences of Refugee Migration – The Case of Austria 难民移民的长期财政后果——以奥地利为例
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-01 DOI: 10.1628/fa-2020-0009
J. Holler, Philipp B. Schuster
{"title":"Long-Run Fiscal Consequences of Refugee Migration – The Case of Austria","authors":"J. Holler, Philipp B. Schuster","doi":"10.1628/fa-2020-0009","DOIUrl":"https://doi.org/10.1628/fa-2020-0009","url":null,"abstract":"We use a rich numerical OLG model of Auerbach-Kotlikoff type to simulate the long-run effects of refugee migration starting 2015 for a country with an aging society and a generous welfare system, namely Austria. The respective refugee cohorts are on average younger, less educated and less productive than both natives and the average migrant. The net fiscal contribution results from two opposing effects: a positive demographic effect which is counteracted by worse labor market outcomes. We robustly find that public debt is higher throughout the simulation horizon 2015–2060 compared to the baseline. We further analyze the group-specific welfare consequences resulting from differentiated wage effects.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"15 1","pages":"1"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73636197","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}
引用次数: 2
U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend 重新审视美国预算赤字的可持续性:长期、持续性和共同趋势
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2020-01-01 DOI: 10.1628/fa-2020-0013
José Carlos Vides, A. Golpe, Jesús Iglesias
{"title":"U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend","authors":"José Carlos Vides, A. Golpe, Jesús Iglesias","doi":"10.1628/fa-2020-0013","DOIUrl":"https://doi.org/10.1628/fa-2020-0013","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"13 1","pages":"370"},"PeriodicalIF":0.5,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76128910","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}
引用次数: 2
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