Tax Evasion and the Role of the State Actor(s) in Bangladesh

Little attention has been paid to tax evasion in developing countries due to a lack of data. This article addresses this lacuna by investigating the tax evasion practices and finds significant increases in tax evasion in Bangladesh. The study makes a major contribution to the literature in tax evasion, and indicates that the norms of state actor(s) (i.e. the National Board of Revenue–the sole tax authority in Bangladesh) lie in the interests of politicians and the continuation of corruption. The legitimacy of the state actors in this case means that they act as facilitators for increasing tax evasion practices. Therefore, the current system has endured remarkably robustly to date, and coercive isomorphism is indeed needed in the institutionalization process.     

Determination of impurities in illicit methamphetamine samples seized in Iran

In this study fifty samples of crystalline methamphetamine obtained from antinarcotics police of Iran seized during the year 2010 were analyzed. In order to determine the chemical characteristics of these samples, anion test, Gas Chromatography-Mass Spectrometry (GC-MS) and Liquid Chromatography-Mass Spectrometry (LC-MS) were carried out on the samples. All of the samples containing methamphetamine tested positive for chloride anion. The range of methamphetamine hydrochloride content in these samples was 33-95%. One sample out of 50 contained no methamphetamine. The fact that 1,2-dimethyl-3-phenylaziridine was the most frequently found impurity in the analyzed samples, indicates that most of the methamphetamine samples seized in Iran have been synthesized from pseudoephedrine as starting material.     

Suicidal behavior by burns among adolescents in Kurdistan, Iran: a social tragedy

The aim of this study was to identify the epidemiologic features and current etiological factors of suicidal behavior by burns among adolescents in Kurdistan, Iran. A prospective population-based study was carried out on patients with suicidal behaviors by burns requiring hospitalization among adolescents during 2000-2001 in Kurdistan, Iran. Sociodemographic and etiological factors were obtained through interviews with each patient or with family, relatives, or friends of the patient. Of 54 hospitalized burn patients aged 13-19 years, 40 (74.1%) patients were hospitalized because of suicidal behaviors by burns (6 males and 34 females). The incidence rate of these behaviors was 18.1 per 100,000 person-years (P-Y) and varied by gender (the incidence rates for females and males were 31.6 and 5.3 per 100,000 P-Y, respectively, p(2) = .000004). Most of the patients (60%) were single, 70% were homemakers, and 60% were either illiterate or had a low level of education. The most common precipitating factors for suicidal behaviors by burns were a quarrel with a family member or relative (47.5%) and marital conflict (17.5%). Most of the patients who were able to communicate regretted their suicidal behaviors (85.7%). Adolescents in Kurdistan are at higher risk of suicidal behaviors by burns compared to adolescents in other areas of Iran. Factors likely to be associated with suicidal behaviors by burns include lower socioeconomic status and family problems. These factors should be investigated further to better elucidate the etiology of these events. It also is necessary to implement prevention programs and strategies known to be effective to reduce the incidence of suicide in this region.     

Staffing the higher civil services in Bangladesh: An analysis of recruitment and selection processes

In developing a recruitment and selection policy for the Bangladesh Civil Service there has been significant disagreement over whether this should be based exclusively on merit or whether merit should be modified in the interests of equity. The government has, in practice, required that the policy should recognize the principle of equity and various interests have been given a privileged status in recruitment. At the same time the administration of the recruitment process has been conducted in a way that has undermined confidence in it. The authors describe the policy differences and problems of administration concluding with ideas on desirable reforms.     

The pattern of suicide in Pakistan

There is paucity of information on suicide from Pakistan, an Islamic country in which data collection poses formidable challenges. A variety of social, legal, and religious factors make reporting and diagnosing suicide difficult. Paradoxically, incidents of suicide are regularly reported in newspapers in Pakistan. In the absence of other means these reports serve a useful, though basic information source for suicidal deaths. A 2-year analysis of all such reports in a major newspaper in Pakistan showed 306 suicides reported from 35 cities. Men (n = 208) outnumbered women by 2:1. While there were more single than married men, the trend was reversed in women. The majority of subjects were under 30 years of age and "domestic problems" was the most common reason stated. More than half the subjects used organophosphate insecticides, while psychotropics and analgesics were used infrequently. The study challenges the widely held belief that suicide is a rare phenomena in an Islamic country like Pakistan, and underscores the need for more culture specific research on this important public health problem.     

Dynamics of consumption distribution and economic fluctuations

Economic Change and Restructuring - This study aims to investigate the dynamics of consumption distribution and to determine how it is affected by macroeconomic fluctuations based on two different...     

Thermal requirements of immature stages of Chrysomya albiceps (Diptera: Calliphoridae) as a common forensically important fly

Entomological material may be used to estimate the time since death occurred (postmortem interval, PMI) in forensically obscure cases. The method that is commonly used to calculate minimum post-mortem interval (mPMI, i.e., the least amount of time since one can be confident death occurred) is based on the relationship between insect development and ambient temerature. Isomegalen and isomorphen diagrams are among methods allowing to calculate the age of necorphagous insects, yet thermal summation models provide the most precise and acurate estimations. The digrams are prepared based on the length or the developmental stages of the larvae as a function of time and mean ambient temperature. A knowledge of thermal requirements, in particular lower temperature threshold (D_z) at which development of a species terminates, is of essential importance to calculate ADD (Accumulated Degree Days). In this study different temperature regimes were used to construct the isomorphen diagram, examinate changes in larval body length at different ambient temperatures and to estimate the thermal requirements for developemnt of Chrysomya albiceps, the most common dipteran species reported on human and animal cadavers in Iran. Six development events including hatching, 1st ecdysis, 2nd ecdysis, wandering, pupariation and eclosion were studied under eleven constant temperature regims (17–37 ⁰C). The development rate of Ch. albiceps increased as temperature increased. The larval length peaked at the end of third stage and then decreased at wandering stage. The maximum larval length occurred at 72 h post oviposition at either 31, 33, or 35 °C. At 17 °C, larvae did not hatch from eggs and at 37 °C wandering larvae did not proceed to pupariation, and thus larval development were analysed at the nine left over temperatures. The development stages required at least (D_z ± SE) 13.04 ± 0.37, 14.29 ± 0.45, 15.69 ± 0.56, 15.18 ± 0.56, 14.94 ± 0.48, and 11.23 ± 0.41 °C to reach one of the successive developmentl events, respectively. The estimated thermal summation constant (k) for those the six events were 10.43 ± 0.27, 19.31 ± 0.32, 27.87 ± 1.3, 55.94 ± 1.82, 66.69 ± 3.5, and 143.52 ± 5.61 ADD accordingly.