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

Social Justice and Weaker Sections: Role of the Judiciary

The Constitution of India. which has been described by an eminent writer as a "Corner stone of a nation". Has bestowed sufficient thought on the underprivileged. A number of provisions incorporated in it for their benefit tell the tale of statesmanship of the framers of the Constitution. for the vitality of a Constitution depends on the extent to which it affords protection to the under—priveleged. One such laudable provision in the Constitution relates to "weaker sections of the people", which has directed the State to promote with special care the educational and economic interests of such people. Besides. the Constitution has laid great stress on social justice. No comprehensive analysis in a single work seems to have been made so far of the connotations of social justice and the scope of the constitutional safeguards provided in favour of the weaker sections of the people. This thesis is the result of an attempt to analyse the connotations of social justice and the scope of the constitutional provisions made for the benefit of the weaker sections and the role played by the judiciary in this field The weaker sections, which are sought to be covered in this work, are "Backward C1asses". socially and educationally Backward Classes", "Scheduled Castes and Scheduled Tribes" and women. The first two categories of weaker sections have not been defined in the Constitution. So, their meaning and the criteria to determine them have to be gathered from the reports submitted by various Backward Class Commissions and judicial decisions rendered in a number of cases. The main thrust in this work is to understand the meaning and contents of social justice, identify the relevant weaker sections and to examine the extent to which the social justice has been rendered to the said weaker sections. The scope of this thesis is confined to the examination of the role of the judiciary in this field. So, the enquiry has been focussed mainly on the decisions of the judiciary bearing on the subject with a view to assessing the role of the judiciary in rendering social justice meaningful to the weaker sections in particular and to the Indian Society in general.

Administrative control of companies in India

The joint stock company is an institution wielding immense socio economic _power over the ultimate progress and well -being of the nation. It is subjected to corresponding definable responsibilities towards all who depend on than. the shareholders.the employees the suppliers of raw materials. the consumers of its product: and society at Large. The company law is changing and must change with time and take note of the dynamics of trade and industry. Obviously it cannot be static and permanent while the basic economic and social philosophies and the technique of production and investment in the industrial sector change.‘ It provides a legal framework for the corporate form of business in which the organization capital and labour are brought. together in a particular form of relationship. The activities carried on within this corporate form is subjected to a gradual but steadily increasing control by the Government. A study of this oontrol is undertaken to better understand the present law and to suggest the path for further change

Industrial Laws In Transnational Corporations And Their Impact On The Economic Conditions Of Labour: Acase Study Of Pharmaceutical Industry In India

This study proposes to verify the hypothesis relating to labour legislation in the industrial sector.Here there are as many as fifty enacments of the central government alone.These legislations indicating the growth of this branch of law over a period of more than half a centuary cover a wide spectrum of interests of workers both individuals and collective in different areas of employment.However this study relates mainly to a)trade unions act,b)industrial employment c)industrial disputes.

La facultad de modificación unilateral en los contratos de distribución de acuerdo con la jurisprudencia arbitral

Las partes pueden pactar cláusulas de modificación unilateral en los contratos de distribución, puesto que dicha facultad se encuentra fundamentada en el ejercicio de la autonomía de la voluntad, por medio del cual las partes pueden elegir la manera y la figura mediante la cual van a desarrollar sus relaciones. Sin embargo, dicha facultad no es absoluta y tiene un límite en el orden público y las buenas costumbres. Particularmente en el contrato de distribución, por ser atípico, esta facultad presenta mayor relevancia pues al analizar sus elementos esenciales, no se puede acudir a la ley, sino que se debe acudir a la costumbre y a la práctica mercantil. Para analizar e interpretar la facultad de modificación unilateral, los tribunales arbitrales parten del principio de buena fe, a través del cual se analiza si el ejercicio de dicha facultad es abusivo, pues se ha establecido que este tipo de cláusulas no son en sí mismas abusivas. El análisis trazado se realiza de acuerdo con el del principio de la buena fe en las diferentes etapas de la negociación, debiendo estar presente a su vez durante toda la negociación y posteriormente durante su ejecución. Así, entonces, los árbitros analizan si la cláusula de modificación unilateral fue pactada, es decir que se revisa la validez de la misma y, en segundo lugar, se analiza si el ejercicio de la cláusula fue abusivo, es decir si conllevó a un abuso del derecho o a un abuso de la posición dominante en el contrato.

Good Practice in the use of PowerPoint

This presentation aims to encourage academic staff to make better use of PowerPoint by avoiding dependence on or abuse of bullet points. It highlights PowerPoint's emergent properties and presents clear guidelines for effective slides

The Curriculum Innovation Programme at the University of Southampton: Curriculum design for a post-Browne world

This is a narrated slide presentation of a seminar delivered by Dr. Peter Smith, Associate Dean (Education) Faculty of Law, Arts and Social Sciences/Associate Dean Education and Student Experience Faculty of Social and Human Sciences. The recording lasts around 25 minutes. The seminar was delivered on 30 November, 2010 to the University of Southampton Higher Education Research Group. The presentation reflects the position of the University's Curriculum Innovation Programme as of November 2010/January 2011.

La cocina de los venenos. Aspectos de la criminalidad en el Nuevo Reino de Granada, siglos XVII-XVIII

Durante los siglos XVII y XVIII se presentaron varias querellas ante el Tribunal de Justicia Criminal del Nuevo Reino de Granada, en las que se denunciaba que había personas que ejercían los oficios médicos sin tener títulos que los acreditaran como facultativos en las artes curativas. Por ese entonces, se creía que quienes utilizaban yerbas y conjuros como métodos terapéuticos, por lo general mujeres, debían ser juzgadas como yerbateras-envenenadoras, porque no pretendían curar sino matar a quien consumiera sus preparados. El texto establece que los procesos criminales por envenenamiento constituyen un prisma en el que convergen diferentes problemáticas del periodo colonial neogranadino, relacionadas con la salud, los oficios médicos, las enfermedades, las creencias mágico-religiosas, el ideal de mujer en la época, la delincuencia, y las dinámicas de las instituciones españolas, entre otras. De esta manera, se estudió cómo fue la relación entre los aspectos jurídicos, las leyes criminales (dictadas por la Corona) y las conductas “desviadas” (relacionadas con el crimen por envenenamiento) de los habitantes del Nuevo Reino de Granada, entre los siglos XVII y XVIII. Para ello se revistaron desde diferentes perspectivas, varios temas del mundo colonial neogranadino, relacionados con los rumores, la comidilla, los chismes y la importancia de la comunicación hablada en el virreinato; el problema de la honra, como una de las virtudes más sobresalientes de la época y las creencias de la cultura popular con relación al envenenamiento y los diferentes métodos curativos.

Fundamental Right to Freedom of Conscience without Objection? Some Notes for its Recognition as a Fundamental Guarantee

Conscientious objection is defined as the ability to depart from statutory mandates because of intimate convictions based on ethical or religious convictions. A discussion of this issue presents the conflict between the idea of a State concerned with the promotion of individual rights or the protection of general interests and an idea of law based on the maintenance of order and against a view of the law as a means to claim the protection of minimum conditions of the person. From this conflict is drawn the possibility to argue whether conscientious objection should be guaranteed as a fundamental right of freedom of conscience or as a statutory authority legislatively conferred upon persons. This paper sets out a discussion around the two views so as to develop a position that is more consistent with the context of social and constitutional law.

Rehabilitation of executive functions: Implications and strategies

Executive Functions (EF) concern a range of abilitiesincluding problem-solving, planning, initiation, selfmonitoring,conscious attention, cope with new situationsand the ability to modify plans if necessary. It’s ahigh cognitive function that is crucial for a person to getengaged and maintain daily activities whilst keeping agood quality of life. Problems in the EF were formerlyknown as Dysexecutive Syndrome (DS). There are manymodels concerning DS, although the literature on thesubject still remains unclear. Several works appoint theeffects brought by elderly life, as well as abuse of drugsand some psychopathologies. These factors are knownto increase the distress of the frontal circuits and thatcould be associated to executive deficits. The effects ofDS would compromise individuals in day-to-day routine,academic, social and labor fields. There is a growingbody of studies trying to determine the causes, implications,associations and the best way to take care of theseeffects. This work intends to review DS, focusing on themost important fields related to this area, such as psychopathologyassociations, cognitive reserve, assessmentand cognitive rehabilitation programs.

El proceso de securitización del problema de las drogas por parte de Estados Unidos como dinamizador de las relaciones con Colombia

Este documento surge de la pregunta ¿por qué a pesar de los costos y los inconcluyentes resultados de la guerra contra las drogas, ésta se ha mantenido por más de 40 años? El texto analiza los factores que motivaron a Estados Unidos a iniciar un proceso de construcción discursiva para transformar el problema de las drogas en una amenaza a la seguridad nacional de ese país y del mundo, y cómo Colombia ha aprovechado esa situación para redefinir constantemente su identidad nacional e impulsar sus intereses. La aproximación al problema de las drogas se desarrolla desde la perspectiva del proceso de securitización y desde la óptica de la búsqueda de los intereses nacionales, soportada sobre la base teórica del constructivismo. Desde esa perspectiva, se evidencia cómo la construcción de la guerra contra las drogas ha dependido de la identidad (personalidad) de los Estados, de las políticas e intereses de sus gobernantes, pero también de elementos propios del contexto histórico que han potenciado su desarrollo. Finaliza con el planteamiento de un posible proceso de des-secutiritización del problema de las drogas.

Does uncertainty cause inertia in decision making? An experimental study of the role of regret aversion and indecisiveness

Previous research has shown that often there is clear inertia in individual decision making---that is, a tendency for decision makers to choose a status quo option. I conduct a laboratory experiment to investigate two potential determinants of inertia in uncertain environments: (i) regret aversion and (ii) ambiguity-driven indecisiveness. I use a between-subjects design with varying conditions to identify the effects of these two mechanisms on choice behavior. In each condition, participants choose between two simple real gambles, one of which is the status quo option. I find that inertia is quite large and that both mechanisms are equally important.

The dangers of hanging baskets: 'Regulatory myths' and media representations of health and safety regulation

The successful enforcement of health and safety regulation is reliant upon the ability of regulatory agencies to demonstrate the legitimacy of the system of regulatory controls. While 'big cases' are central to this process, there are also significant legitimatory implications associated with 'minor' cases, including media-reported tales of pettiness and heavy-handedness in the interpretation and enforcement of the law. The popular media regularly report stories of 'regulatory unreasonableness', and they can pass quickly into mainstream public knowledge. A story's appeal becomes more important than its factual veracity; they are a form of 'regulatory myth'. This paper discusses the implications of regulatory myths for health and safety regulators, and analyses their challenges for regulators, paying particular attention to the Health and Safety Executive (HSE) which has made concerted efforts to address regulatory myths attaching to its activities. It will be shown that such stories constitute sustained normative challenges to the legitimacy of the regulator, and political challenges to the burgeoning regulatory state, because they reflect some of the key concerns of late-modern society.