Interstate Tax Disharmony in India: A Comparative Perspective

Interstate tax disharmony arising from the states' attempt to"free-ride" on other states can cause distortions and inequityin a federal system. In this article, an attempt is made toanalyze interstate disharmony in the Indian tax system, providea quantitative measure of disharmony, examine its trend overtime, and compare the degree of disharmony in India with threeother important federations. The major conclusions are that(1) India has a higher degree of interstate tax disharmony thanAustralia, Canada, and the United States; (2) tax disharmonyin India has increased over lime unlike in the other three federations;and (3) tax disharmony in respect of individual state taxesis higher than the taxes taken in aggregate.     

Religion, law and development: Islam and Christianity—Why is it in Occident and not in the Orient that man invented the institutions of freedom?

This article answers the following question: why were institutions of freedom not invented in the Orient but in occident? It upholds that Christianity predisposed the West to discover institutions of freedom when Islam didn’t. In the first section it explains the decline and economic rise of the Orient and Occident as derived from Kant’s hypothesis (2.1) and geographical conditions (2.2). It explains in the second section the invention of institutions of freedom in Europe by two moral innovations: the secularising of law and the invention of the individual (3). The secularising of law was the result of Christian property theology which recognised man’s place in God’s creation (3.1). Secularising of politics and the Christians’ desire for autonomy vis-à-vis political authorities originated in individual rights being conceived as normal and incited man to insist upon respect from public authorities. The advent of individual rights was at the origin of the implementation of a secular constitutional right applying to all men, even the sovereign (3.2). The third section explains why political and social Islam did not predispose Muslims to discover the institutions of freedom, capitalism. Islamic law distanced the Orient from capitalism as it developed a religion of community salvation hostile to individualism and its rights (4.1); it never disassociated the rule of God from the rule of law (4.2) and it did not consider individual rights sacred or private property (4.3). The article concludes with the way in which economic theory could conceive of the religion variable in economic growth and development (5).     

Evaluation of iodine-benzoflavone and ruthenium tetroxide spray reagents for the detection of latent fingermarks at the crime scene

The performance of two spray reagents, iodine-benzoflavone and ruthenium tetroxide (RTX), was evaluated and compared with the conventional technique currently used at the crime scene, that is, powdering. Neither the spray techniques nor powdering were shown to be suitable for all surfaces and ages of marks tested. On some surfaces such as glass and treated wood, powdering was still the superior technique, whereas the spray techniques produced better development on wallpaper, vinyl, and brick. Sequencing work showed that RTX was incompatible with powdering and cyanoacrylate (with a rhodamine 6G stain). Iodine-benzoflavone can be used successfully either before or after powdering in a sequence; however, it was incompatible with cyanoacrylate. Two non-CFC formulations of iodine-benzoflavone using HFC4310mee and HFE7100 solvents were tested and shown not to be as effective as the original Arklone (CFC-113) formulation; however, the HFC4310mee solvent is recommended as the most suitable replacement solvent. Due to the expense of the commercial RTX spray, attempts at formulating a more cost-effective version were also carried out. A formulation was developed that gave comparable development to the commercial version but at a much cheaper cost, and with a shelf life of up to two months. Recommendations are presented for which techniques are suitable for different surfaces and ages of marks. Powdering was shown to be the best technique on all ages of marks tested on treated wood, glass, and also on marks aged three days and older on paint. Iodine-benzoflavone was the best technique on wallpaper, vinyl, brick, and raw wood. RTX was the best detection technique for fresh marks and marks aged up to one day on wallpaper and paint.     

"城中村"社区治理体制研究--以广州市白云区柯子岭村为个案

本文把由"城中村"转制而形成的社区定义为"城中村"社区.在"城中村"社区内部存在的街道、居委会、以及经济联社三大治理主体,在参与社区治理的过程中形成了一个以各自利益为结点的网络.本文以广州市白云区柯子岭村为个案,描述三元治理主体在社区中的现状,阐释其历史渊源,为处于转制过渡时期的"城中村"社区提供政策参考.     

A conceptual framework of corporate online communication: A marketing public relations (MPR) perspective

Abstract

This study identifies attributes that are perceived by online communicators as contributing to the effectiveness of corporate online communication. A marketing public relations (MPR) perspective is applied to assess the contribution of credibility, trust and long-term relationships to effective corporate online communication.

Q methodology is used as the research method and Q sorting as the means of data collection. Credibility, trust, long-term relationships and their composite factors are tested among 20 communicators and 20 receivers of corporate online communication. The participants' sortings of statements are first compared by means of Q factor analysis and then analysed. Four factors are ultimately identified that are perceived to contribute to effective corporate online communication by communicators and receivers: trust, responsibility, efficiency and meaningful relationships.     

A computational text analysis of the South African banking sector's representation of its core values: A corpus-driven approach

Abstract

This article uses corpus linguistics (CL) to computationally quantify and qualitatively explain how meaning is represented vis-à-vis core values in the text of the 2009 annual reports of the South African banking sector. Core values prescribe the behaviour, attitude and character of an organisation and may be indicative of an organisation's ideologies. This article draws on the work of Fox (2006a and b), who advances the new development of merging linguistics and corporate communication, and in so doing adopting a transdisciplinary perspective on language. Written text is an ideal method with which to capture an organisation's ideologies through corporate public discourse (CPD) such as annual reports, because the organisation can control the content and distribution. However, as corporate messages are generally written by the ‘entity’ and not by the individual, writers essentially accept the banks’ practicing power through consent. The results illustrate how the repeated use of content words may skilfully position the reader of the text positively towards the South African banking sector's core values represented in the text. Researching language in organisations not only facilitates strategic competence in comprehending communication processes, but can also be beneficial in terms of more credible CPD.     

Web-based communication: the need for more valuable on-line information

Abstract

Numerous studies about the Internet have already been conducted or are in the process of being conducted. However, after several years there still is no clear understanding of what form Web-based or on-line communication should take to make it really valuable to the consumer.

The contribution of this article is its attempt to address the current contents of Web-based communication and to provide some ideas with regard to the shortcomings in this regard. It addresses the impact of the Internet on the South African society, the Internet as a new communication medium as well as its effect on organisational communication. It also argues that an on-line presence is no longer enough and that online customers want more value in terms of their online experience.

Although Web-based communication has become an integral part of many organisational practices, traditional communication channels or media will not necessarily become obsolete. The Internet is a new communication medium with much potential and can eliminate problems associated with traditional media and channels.

Web-based communication has become a powerful new means of communication in South Africa. Information has become more accessible, more affordable as well as more manageable to both individuals and organisations and has in the process also empowered South African society with more knowledge. However, new technologies are not only concerned with the availability of new communication channels, but also with the development of new credible communication messages for successful communication.

Web-based communication is a more complex task and requires a much more skillful approach to be successful than is the general belief among communication practitioners. After the initial rush to obtain an on-line organisational presence, organisations are currently concerned with the effective integration of the Internet into their traditional marketing communication mix. Marketers, public relations practitioners and advertisers today benefit from the advantages of Web-based communication in conjunction with traditional media. However, even though it is clear that the Internet has an impact on organisational communication (integration), it is less obvious what form on-line information should take to make it really valuable to the consumer.     

Simbole in interkulturele kommunikasie

SUMMARY

The first part of this article: “Symbols as message-bearers” discusses the nature and occurrence of symbols, symbol systems and classifications, and the way these manifest a society's specific world view. Symbolic systems are paradigms in which certain concrete cultural constructions (eg. houses, meals, clothes etc.) occur as syntagms. The analysis of symbolic mechanisms grants access to a culture's unique constitution of meaning. Verbal and non-verbal communication symbols are briefly discussed.

The second part depicts the manifestation of symbols in certain cultural arrangements in which symbolization plays a great part, like myths, religion, art and rituals.

The final part maintains the use of symbol analysis as utilization of the cultural totality for intercultural communication. By involving the symbol system as well as the unique communication patterns, successful communication transcending intercultural boundaries, becomes more likely.     

Electrophysiological and Behavioral Responses of Thanatophilus sinuatus Fabricius (Coleoptera: Silphidae) to Selected Cadaveric Volatile Organic Compounds

Soon after death, carcasses release volatile chemicals that attract carrion insects including Silphidae. Nevertheless, it is not known which chemical cues are involved in the attractiveness of the carcass. So far, little information is available on the chemical ecology of carrion beetles, particularly concerning the subfamily of Silphinae. The biological role of selected cadaveric volatile organic compounds including dimethyldisulfide (DMDS), butan‐1‐ol, n‐butanoic acid, indole, phenol, p‐cresol, putrescine, and cadaverine on the silphine species, Thanatophilus sinuatus Fabricius, was investigated using both electrophysiological and behavioral techniques. Among the tested cadaveric compounds, butan‐1‐ol and DMDS elicited the strongest electroantennography (EAG) from both T. sinuatus male and female antennae. In a two‐arm olfactometer, males and females were significantly attracted to DMDS for both tested doses, whereas only males were attracted to p‐cresol at 100 ng. Putrescine was repellent to males at the dose of 1 μg.