Export, Import and Inter—State Sales - A Study in Tax Law

This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis

Global Value Chain Linkages of Manufacturing Export Firms: A Study of The Kannur Home Textile Industry

The literature on the involvement of developing countries in trade has focused on the effects of different aspects of globalization on firms, regions and countries. The study attempts to examine how an export based industry, locallyembedded and originated on the basis of regional strengths has been inserted into the global trade framework. Though the unit of analysis is the manufacturing export firm in the region of Kannur, it represents the entire home textile export industry from the state of Kerala, as close to 90% of fabric exports in home furnishing material, textiles for upholstery and decoration and stitched or fused, and branded made ups are from the region. From a global perspective, how developing countries face newer trade restrictions and overcome non quota barriers by firm and region specific activities within a value chain framework is a major research area, which has already contributions from the Ludhiana woolen cluster (Tewari,1999 ) and the Tirupur cluster in India (Cawthorne, 1995). The study contributes to the value chain literature by examining the governance and upgrading as well as how firms benefit from linkages. India has a number of export oriented agglomerations or regions where firms have been serving export markets for many years. In many cases it is no longer the supply side policy actions that determine how they are able to penetrate new markets or expand existing market share. Based on this study it becomes possible to understand how the global value chain operates in these different industries to examine whether there is a danger of immiserisation of growth or low road growth

Microbial quality of shrimp products of export trade produced from aquacultured shrimp

Bacteriological quality of individually quick frozen (IQF) shrimp products produced from aquacultured tiger shrimp (Penaeus monodon) has been analysed in terms of aerobic plate count (APC), coliforms, Escherichia coli, coagulase-positive staphylococci, Salmonella, and Listeria monocytogenes. Eight hundred forty-six samples of raw, peeled, and deveined tail-on (RPTO), 928 samples of cooked, peeled, and deveined tail-on (CPTO), 295 samples of headless, undeveined shell-on (HLSO), and 141 samples of raw, peeled, and deveined tail-off (RPND) shrimps were analysed for the above bacteriological parameters. Salmonella was isolated in only one sample of raw, peeled tail-on. Serotyping of the strain revealed that it was S. typhimurium. While none of the cooked, peeled tail-on shrimp samples exceeded the aerobic plate count (APC) of 105 colony forming units per gram (cfu/g), 2.5% of raw, peeled, tail-on, 6.4% of raw, peeled tail-off, and 7.5% of headless shell-on shrimp samples exceeded that level. Coliforms were detected in all the products, though at a low level. Prevalence of coliforms was higher in headless shell-on (26%) shrimps followed by raw, peeled, and deveined tail-off (19%), raw, peeled tail-on (10%), and cooked, peeled tail-on (3.8%) shrimps. While none of the cooked, peeled tail-on shrimp samples were positive for coagulase-positive staphylococci and E. coli, 0.6–1.3% of the raw, peeled tail-on were positive for staphylococci and E. coli, respectively. Prevalence of staphylococci was highest in raw, peeled tail-off (5%) shrimps and the highest prevalence of E. coli (4.8%) was noticed in headless shell-on shrimps. L. monocytogenes was not detected in any of the cooked, peeled tail-on shrimps. Overall results revealed that the plant under investigation had exerted good process control in order to maintain superior bacteriological quality of their products

Lymphoid organ cell culture system from Penaeus monodon (Fabricius) as a platform for white spot syndrome virus and shrimp immune-related gene expression

Shrimp cell lines are yet to be reported and this restricts the prospects of investigating the associated viral pathogens, especially white spot syndrome virus (WSSV). In this context, development of primary cell cultures from lymphoid organs was standardized. Poly-l-lysine-coated culture vessels enhanced growth of lymphoid cells, while the application of vertebrate growth factors did not, except insulin-like growth factor-1 (IGF-1). Susceptibility of the lymphoid cells to WSSV was confirmed by immunofluoresence assay using monoclonal antibody against the 28 kDa envelope protein of WSSV. Expression of viral and immunerelated genes in WSSV-infected lymphoid cultures could be demonstrated by RT-PCR. This emphasizes the utility of lymphoid primary cell culture as a platform for research in virus–cell interaction, virus morphogenesis, up and downregulation of shrimp immune-related genes, and also for the discovery of novel drugs to combat WSSV in shrimp culture

Export trend of Indian ornamental fish industry

Inspite of having two hotspots of biodiversity India is way long back in the ornamental fish trade. Large number of species can only foster the needs of the industry. The study aims to (1) to find the various indigenous, exotic ornamental fish species and ornamental shrimp species being exported from India, (2) to provide an overview of the trends in the Indian ornamental fish export industry. 287 indigenous fish species, 92 exotic fish species and 44 ornamental shrimps have been found to get exported from India. The export trend of the industry for the past ten years shows a declining state which is also reflected in the annual and compound annual growth rate. Ornamental fish industry has enormous potential in tropical countries like India. To expand trade, new technologies and policies will have to be developed which will help in attaining a sustainable industry.

Microphytoplankton community structure in the North Eastern Arabian Sea during Winter Monsoon

The overall attempt of the study was aimed to understand the microphytoplankton community composition and its variations along a highly complex and dynamic marine ecosystem, the northern Arabian Sea. The data generated provides a first of its kind knowledge on the major primary producers of the region. There appears significant response among the microphytoplankton community structure towards the variations in the hydrographic conditions during the winter monsoon period. Interannually, variations were observed within the microphytoplankton community associated with the variability in temperature patterns and the intensity of convective mixing. Changing bloom pattern and dominating species among the phytoplankton community open new frontiers and vistas towards more intense study on the biological responses towards physical processes. The production of large amount of organic matter as a result of intense blooming of Noctiluca as well as diatoms aggregations augment the particulate organic substances in these ecosystem. This definitely influences the carbon dynamics of the northern Arabian Sea. Detailed investigations based on time series as well as trophodynamic studies are necessary to elucidate the carbon flux and associated impacts of winter-spring blooms in NEAS. Arabian sea is considered as one among the hotspot for carbon dynamics and the pioneering records on the major primary producers fuels carbon based export production studies and provides a platform for future research. Moreover upcoming researches based on satellite based remote sensing on productivity patterns utilizes these insitu observations and taxonomic data sets of phytoplankton for validation of bloom specific algorithm development and its implementation. Furthermore Saurashtra coast is considered as a major fishing zone of Indian EEZ. The studies on the phytoplankton in these regions provide valuable raw data for fishery prediction models and identifying fishing zones. With the Summary and Conclusion 177 baseline data obtained further trophodynamic studies can be initiated in the complex productive North Eastern Arabian Seas (NEAS) ecosystem that is still remaining unexplored.

Export performancecof Indian spices in the WTO regime: a disaggregated analysis

Export has assumed an important place in the development of any country and considered as the engine of economic growth. India requires huge amount of foreign exchange for its essential import and for achieving rapid growth. Millions of job opportunities have to be created to utilise the youth for nation building. Even though the country has different sources of foreign exchange, export earning is the safe way of obtaining it in the long run. Export of high valued traditional products not only gives foreign exchange, but also employment to large number of people. Spices are the traditional products of India whose production process is highly intensive in semi and unskilled labour, and high domestic and foreign market prices compared to other traditional products. The new world trade scenario with the establishment of WTO has affected India’s spices export considerably. The study examines the export performance of Indian spices in the WTO regime taking the export of major spices from 1985 to 2013 using the growth of export, trend and instability in growth rate, changes in the composition and direction of spices, export performance ratio and the prospects of spices in earning foreign exchange during the WTO period and Pre-WTO period. The analysis reveals that the overall performance of Indian spices exports during the WTO regime are satisfactory. Export volume and value increased much during this period. But the decrease in market share of spices export during the WTO period reflects that, the favourable conditions in the international market are not exploited by India. High Revealed Comparative Advantage (RCA) and Value Elasticity (EV) of major spices amidst the low export shares shows that export performance of Indian spices during the WTO regime was not mainly affected by external demand factors as suggested by Ragnar Nurkse in his Demand Deficiency Thesis, but because of internal supply factors as suggested in Supply Deficiency Thesis, (supported by K.S Dhinsha, Dacosta, Goddamwar,etc.). But the fluctuations of export during the recession and prosperity periods show that external demand is also a determinant of Indian spices export. From this one can conclude that both the domestic supply factors and foreign demand factors influence the export performance of Indian spices. The long term performance of Indian spices exports are mainly influenced by domestic supply factors as suggested by Supply Deficiency Thesis and short term performance is mostly influenced by external demand factors as suggested by Demand Deficiency Thesis.

Smallholder group certification in Uganda - Analysis of internal control systems in two organic export companies

The organic agricultural sector of Uganda is among the most developed in Africa in terms of its professional institutional network and high growth rates of number of certified farmers and land area. Smallholder farmers are certified organic through contract production for export companies using a group certification scheme (internal control system - ICS). The ICS is a viable and well-accepted tool to certify small-scale producers in developing countries all over the world. Difficulties in certification are still stated to be among the main constraints for Uganda’s organic sector development. Therefore, this paper reports a qualitative case study comprising 34 expert interviews in two organic fresh-produce export companies in central Uganda, aiming to explore the challenges which underlie organic certification with ICS. The study shows that farmers cannot be labelled as ‘organic by default’ but deliberately engage in organic production as a marketing strategy. The small quantities purchased by the organic companies lead to a difficult marketing situation for the farmers, causing production and infiltration risks on the farm level. These risks require increased control that challenges the companies organizationally. The risks and control needs are a reason to involve farmers in ICS procedures and innovatively adapt the ICS by means of a bypass around formal perspective restrictions. The paper discusses different perspectives on risks, risk control and certification.

Is export orientation a major motivator for the adoption of food safety systems in the Turkish dried fig firms?

Food safety management systems (FSMSs) and the scrutinisation of the food safety practices that are intended for adoption on the firm level both offer strategic value to the dried fig sector. This study aims to prove the hypothesis that export orientation is a major motivating force for the adoption of food safety systems in the Turkish dried fig firms. Data were obtained from 91 dried fig firms located in Aydin, Turkey. Interviews were carried out with firms’ managers/owners using a face-to-face questionnaire designed from May to August of 2010. While 36.3 percent of the interviewed firms had adopted one or more systems, the rest had no certification. A binomial logistic econometric model was employed. The parameters that influenced this decision included contractual agreements with other firms, implementation of good practices by the dried fig farmers, export orientation and cost-benefit ratio. Interestingly, the rest of the indicators employed had no statistically significant effect on adoption behaviour. This paper focusses on the export orientation parameter directly in order to test the validity of the main research hypothesis. The estimated marginal effect suggests that when dried fig firms are export-oriented, the probability that these firms will adopt food safety systems goes up by 39.5 percent. This rate was the first range observed among all the marginal probability values obtained and thus verified the hypothesis that export orientation is a major motivator for the adoption of food safety systems in the Turkish dried fig firms.

Microsatellites from Fosterella christophii (Bromeliaceae) by de novo transcriptome sequencing on the Pacific Biosciences RS platform

• Premise of the study: Microsatellite markers were developed in Fosterella christophii (Bromeliaceae) to investigate the genetic diversity and population structure within the F. micrantha group, comprising F. christophii, F. micrantha, and F. villosula. • Methods and Results: Full-length cDNAs were isolated from F. christophii and sequenced on a Pacific Biosciences RS platform. A total of 1590 high-quality consensus isoforms were assembled into 971 unigenes containing 421 perfect microsatellites. Thirty primer sets were designed, of which 13 revealed a high level of polymorphism in three populations of F. christophii, with four to nine alleles per locus. Each of these 13 loci cross-amplified in the closely related species F. micrantha and F. villosula, with one to six and one to 11 alleles per locus, respectively. • Conclusions: The new markers are promising tools to study the population genetics of F. christophii and to discover species boundaries within the F. micrantha group.

Field dependence-independence (FDI) congnitive style : an analysis of attentional functioning. ' Estilo cognitivo dependencia-independencia de campo : un análisis del funcionamiento atencional'.

Resumen tomado de la publicación. Resumen también en inglés

Adaptive intelligent agent approach to guide the web navigation on the PLAN-G distance learning platform

Hypermedia systems based on the Web for open distance education are becoming increasingly popular as tools for user-driven access learning information. Adaptive hypermedia is a new direction in research within the area of user-adaptive systems, to increase its functionality by making it personalized [Eklu 961. This paper sketches a general agents architecture to include navigational adaptability and user-friendly processes which would guide and accompany the student during hislher learning on the PLAN-G hypermedia system (New Generation Telematics Platform to Support Open and Distance Learning), with the aid of computer networks and specifically WWW technology [Marz 98-1] [Marz 98-2]. The PLAN-G actual prototype is successfully used with some informatics courses (the current version has no agents yet). The propased multi-agent system, contains two different types of adaptive autonomous software agents: Personal Digital Agents {Interface), to interacl directly with the student when necessary; and Information Agents (Intermediaries), to filtrate and discover information to learn and to adapt navigation space to a specific student

Experimental Modeling and Control Strategies on an Open Mobile Robot Platform PRIM

This research work deals with the problem of modeling and design of low level speed controller for the mobile robot PRIM. The main objective is to develop an effective educational tool. On one hand, the interests in using the open mobile platform PRIM consist in integrating several highly related subjects to the automatic control theory in an educational context, by embracing the subjects of communications, signal processing, sensor fusion and hardware design, amongst others. On the other hand, the idea is to implement useful navigation strategies such that the robot can be served as a mobile multimedia information point. It is in this context, when navigation strategies are oriented to goal achievement, that a local model predictive control is attained. Hence, such studies are presented as a very interesting control strategy in order to develop the future capabilities of the system

PRIM an Open Mobile Robot Platform. Motivation, Present and Future Trends

This paper is focused on the robot mobile platform PRIM (platform robot information multimedia). This robot has been made in order to cover two main needs of our group, on one hand the need for a full open mobile robotic platform that is very useful in fulfilling the teaching and research activity of our school community, and on the other hand with the idea of introducing an ethical product which would be useful as mobile multimedia information point as a service tool. This paper introduces exactly how the system is made up and explains just what the philosophy is behind this work. The navigation strategies and sensor fusion, where machine vision system is the most important one, are oriented towards goal achievement and are the key to the behaviour of the robot

INFO2009 Genius Export Poster Assignment

All the files constituting and relating to the INFO2009 Poster Assignment entry by Genius Export