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

E-Resources in the Engineering College Libraries of Kerala: Problems towards Sustainable Collection Development

Electronic resources have become a vital part of an academic library especially in universities and higher education institutions. The availability of electronic resources and the acceptance of the fonnat among the academics are rising day by day. As far as engineering students are concerned, they are much techno-savy and are more used to electronic resources. So it has become necessary for the libraries of engineering institutions to subscribe and provide access to electronic resources to satisfy its user community. Many studies have identified that academics are much preferring online journals and databases than their print counter-parts

Collection and Assets Management: One University Library’s Journey to the Future

Academic libraries worldwide have witnessed a number of trends and paradigm shifts over the last decade. It is vital for university libraries to develop a collection of high standards to satisfy academics and researchers for supporting the vision and mission of a university. The area of collection development and management is the most important part of any library. This paper reports on the problems and prospects of collection and asset management of the University Library of Cochin University of Science and Technology (CUSAT). The insight for the paper comes from the authors’ first-hand experience supported by literature review. Detailed information regarding the purchase of books, serials, policies regarding the acquisition, and changing trends and problems were collected from the official records with the help of a structured data sheet. The study discovers the current trends in collection and asset management in CUSAT and point out the changes likely to be adopted in future.

The efficiency of direct payments versus tax reductions under uncertainty

This paper analyzes the optimal behavior of farmers in the presence of direct payments and uncertainty. In an empirical analysis for Switzerland, it confirms previously obtained theoretical results and determines the magnitude of the theoretical predicted effects. The results show that direct payments increase agricultural production between 3.7% to 4.8%. Alternatively to direct payments, the production effect of tax reductions is evaluated in order to determine its magnitude. The empirical analysis corroborates the theoretical results of the literature and demonstrates that tax reductions are also distorting, but to a substantially lesser degree if losses are not offset. However, tax reductions, independently whether losses are offset or not, lead to higher government spending than pure direct payments

Academic integrity collection

This Collection includes a range of resources all of which cover the University policy on academic integrity.

Test collection

This is a test

Collection of the Tyne Digital Library

The Tyne Digital Library (TDL) provides access to scholarly materials (e.g. papers, book chapters, bibliographic reference lists), databases of hydrological and physical information, maps of key physiographic and environmental data, and electronic journal articles, for students undertaking GEOG3023 River Basin Management. In addition, the TDL utilises technological innovations that enhance services for accessing this information.

MathBank Complete Collection

This collection contains all the records from MathBank, as uploaded to EdShare on 22 April 2009.

Data collection and analysis

A presentation on the collection and analysis of data taken from SOES 6018. This module aims to ensure that MSc Oceanography, MSc Marine Science, Policy & Law and MSc Marine Resource Management students are equipped with the skills they need to function as professional marine scientists, in addition to / in conjuction with the skills training in other MSc modules. The module covers training in fieldwork techniques, communication & research skills, IT & data analysis and professional development.

A-level revision session collection

This collection contains some presentations which have been used to revise A-level chemistry content at the start of a lecture series.

Collection - Pictures for a science group

This collection brings together a range of images of interest to science students.