Extending higher educational opportunities through e-learning: a case study from Sri Lanka

The Knowledge Economy favours high skilled and adaptable workers, typically those with a degree. Information and Communication Technologies (ICTs) have the potential to extend educational opportunities through e-Learning. In Sri Lanka efforts have been made to employ ICTs in this way. The case study of Orange Valley University (pseudonymous) is presented, exploring the impact of ICT-based distance education on access to higher education. This ethnographic research employed questionnaires, qualitative interviews and documentary analysis. Online learning was found to appeal to a specific segment of the population. Flexibility and prestige were found to be important influences on programme selection. The majority possessed resources and skills for e-Learning; access and quality issues were considered.

The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals?

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Finance Act 1998 and subsequently amended in the Finance Act 2000. The replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief. The opportunity for tax mitigation by the owners of agricultural land is critically examined.