Generic allocation of Indian and Sri Lankan Philautus (Anura: Rhacophoridae) inferred from 12S and 16S rRNA genes

The generic allocation of Indian and Sri Lankan Philautus needs further examination. In this study, a comprehensive understanding of the phylogeny of Indian and Sri Lankan Philautus is obtained based on 125 and 16S rRNA genes. All phylogenetic analyses indicate that Indian-Sri Lankan Philautus, Philautus menglaensis, Philautus longchuanensis, and Philautus gryllus form a well supported clade, separate from Philautus of Sunda Islands that form another well supported clade representing true Philautus. This result supports the designation of the genus Pseudophilautus to accommodate the Indian and Sri Lankan species. Pseudophilautus consists of two major lineages, one comprises the majority of Indian species, Chinese species, and Southeast Asian species, and one comprises all Sri Lankan species and a few Indian species. Pseudophilautus may have originated in South Asia and dispersed into Southeast Asia and China. Based on the results, we further suggest that Philautus cf. gryllus (MNHN1997.5460) belongs to the genus Kurixalus. (C) 2010 Published by Elsevier Ltd.

Performance analysis of an SRI screen based on employment quality in high and low capital industries: International evidence

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics and Maastricht University School of Business and Economics

Efectos jurídicos por la falta de motivación de los actos de determinación tributaria del SRI

El presente trabajo investigativo titulado “Efectos jurídicos por la falta de motivación de los Actos de Determinación Tributaria del SRI” tiene como propósito realizar un estudio descriptivo y ejemplificativo los efectos jurídicos de la motivación vista desde su inaplicación en la esfera administrativa tributaria, la cual constituye una institución primordial en la relación entre el contribuyente y la Administración Tributaria cuando esta última realiza un procedimiento que derivará en una acto administrativo, dentro del ejercicio de la Facultad Determinadora de impuestos. Esta facultad si bien está establecida dentro de las normas jurídicas, constituye un actividad eminentemente discrecional, que se regirá por parámetros razonables de juridicidad, adquiriendo, por tanto, la motivación, una importancia fundamental que significará que su vulneración, convierte a la actividad determinadora de impuestos en una vía de hecho carente de contenido jurídica que deja al sujeto pasivo en estado de completa indefensión y a la Administración Tributaria en una situación de supremo y desorbitante poder arbitrario que deslegitima su actuación.

El principio constitucional de legalidad y la facultad normativa del SRI

Esta investigación busca determinar cuál es el límite que el principio constitucional tributario de legalidad impone a la administración tributaria en el ejercicio de la facultad normativa. Interrogante que se resuelve mediante el análisis de las implicaciones del principio constitucional de legalidad enmarcadas en el contexto constitucional actual y de las transformaciones que este sufre a raíz de la vigencia del «Estado constitucional de derechos y justicia» en Ecuador. Estudia el contenido del prin cipio de legalidad –pilar básico del derecho tributario– en sus concepciones formal y material, e indaga cómo opera este en las correspondientes esferas de la democracia. Recurre a un análisis crítico de la función que despliega el Servicio de Rentas Internas (SRI) en el ejercicio de la facultad normativa consagrada en la ley, para buscar el equilibrio entre los derechos constitucionales de los contribuyentes y los intereses estatales de recaudación. Así, se establece la naturaleza de los actos emitidos por la administración tributaria, la necesidad de la facultad normativa y, sobre todo, la existencia de ciertos conceptos y situaciones que hacen imprescindible el ejercicio de dicha potestad. Como análisis práctico, la autora realiza el examen de legalidad a ciertos actos normativos emitidos por el SRI bajo la vigencia de la Constitución de 2008, con lo cual se justifica la necesidad de esta facultad; pero, también, se ponen de manifiesto los excesos en los que incurre esta institución bajo pretexto del ejercicio de dicha competencia.

The release of silicon from amorphous silica and rice straw in Sri Lankan soils

Silicon release from rice straw and amorphous silica when shaken in solution with five Sri Lankan soils was studied indirectly using sorption isotherms and changes in concentration and directly using straw in dialysis bags examined using electron microscopy. The aim was to further our understanding of the processes and factors affecting the release of straw-Si in soils and its availability to rice. The soils (alfisols and ultisols) shaken with 0.1 M NaCl (5 g per 125 mL for 250 days) produced concentrations of 1 - 4 mg L-1 of monosilicic acid-Si. Amorphous silica added to these suspensions (36.5 mg, containing 17 mg Si) raised the concentrations to 20 - 40 mg L-1, and added rice straw (0.5 g, containing 17 mg Si) gave 10 - 25 mg L-1. Sorption isotherms (7 days equilibrations) were used to calculate from the concentrations the amounts of Si released ( 24 - 38% and 8 - 21%, respectively). Both materials gave about 40 mg L-1 of monosilicic acid-Si plus 30 mg L-1 of disilicic acid-Si when shaken in solution alone (5 g per 125 mL). Straw in dialysis bags ( 0.5 g per 25 mL in 0.1 M NaCl) was shaken in soil suspension ( 5 g per 100 mL) for 60 days. Similar concentrations and releases were measured to those obtained above. About one fifth of the mass of straw was lost by decomposition in the first 15 days. A chloroform treatment prevented decomposition, but Si release was unaffected. Disintegration continued throughout the experiments, with phytoliths being exposed and dissolved. Compared to the rate of release from straw into solution without soil, the release of Si into soil suspensions was increased during the first 20 days by adsorption on the soil, but was then reduced probably through the effect of Fe and Al on the phytolith surfaces. The extent of this blocking effect varied between soils and was not simply related to soil pH.

The release of silicon from amorphous silica and rice straw in Sri Lankan soils

Silicon release from rice straw and amorphous silica when shaken in solution with five Sri Lankan soils was studied indirectly using sorption isotherms and changes in concentration and directly using straw in dialysis bags examined using electron microscopy. The aim was to further our understanding of the processes and factors affecting the release of straw-Si in soils and its availability to rice. The soils (alfisols and ultisols) shaken with 0.1 M NaCl (5 g per 125 mL for 250 days) produced concentrations of 1 - 4 mg L-1 of monosilicic acid-Si. Amorphous silica added to these suspensions (36.5 mg, containing 17 mg Si) raised the concentrations to 20 - 40 mg L-1, and added rice straw (0.5 g, containing 17 mg Si) gave 10 - 25 mg L-1. Sorption isotherms (7 days equilibrations) were used to calculate from the concentrations the amounts of Si released ( 24 - 38% and 8 - 21%, respectively). Both materials gave about 40 mg L-1 of monosilicic acid-Si plus 30 mg L-1 of disilicic acid-Si when shaken in solution alone (5 g per 125 mL). Straw in dialysis bags ( 0.5 g per 25 mL in 0.1 M NaCl) was shaken in soil suspension ( 5 g per 100 mL) for 60 days. Similar concentrations and releases were measured to those obtained above. About one fifth of the mass of straw was lost by decomposition in the first 15 days. A chloroform treatment prevented decomposition, but Si release was unaffected. Disintegration continued throughout the experiments, with phytoliths being exposed and dissolved. Compared to the rate of release from straw into solution without soil, the release of Si into soil suspensions was increased during the first 20 days by adsorption on the soil, but was then reduced probably through the effect of Fe and Al on the phytolith surfaces. The extent of this blocking effect varied between soils and was not simply related to soil pH.

Using non-personal computers for eLearning: Sri Lankan experience

Communal Internet access facilities or telecentres are considered a good way to provide connectivity to people who do not possess home connectivity. Attempts are underway to utilize telecentres as eLearning centres providing access to learning materials to students who would otherwise not be able to take up eLearning. This paper reports on the findings of qualitative interviews conducted with 18 undergraduate students from two Sri Lankan universities on their eLearning experiences using communal Internet access centres. The findings suggest that despite the efforts by telecentres to provide a good service to eLearners, there are various problems faced by students including: costs, logistics, scarcity of resources, connectivity speeds, excessive procedures, and lack of support. The experiences of these Sri Lankan students suggest that there is much that needs to be understood about user perspectives in using telecentres, which could help formulate better policies and strategies to support eLearners who depend on communal access facilities.

A study of social responsibility of Sri Lankan immigrant entrepreneurs in Australia

Increasing globalisation, technological advancement and migration waves in the last few decades have changed the look of many advanced countries to be more cosmopolitan and Australia is no exception. The number of South Asian migrants in Australia is steadily increasing. Among the South Asians, there are 31,482 Sri Lankans in the state of Victoria and the majority of them are entrepreneurs. Social responsibility perceptions and practices of these entrepreneurs have not been researched. The study aims to fill this gap by undertaking a triangulation method to investigate the social responsibility perceptions and practices of these entrepreneurs and identify whether or not they are influenced by home country contextual factors, specifically national culture, and business environment. The study is a work in progress and the survey will be undertaken in the second quarter of the year. Socially responsible businesses have the potential to promote an overall approach to quality and sustainable development as they can have positive impacts not only on their own businesses but also on the community and the environment in which they operate. This study is thus significant as it will deliver economic, social and environmental benefits to Australia.

The effect of type of cereal on the glycaemic response of two traditional Sri Lankan food items

Pittu and roti are two traditional food items consumed by Sri Lankan people mostly for breakfast or dinner. Rice (Oryza sativa L.) and kurakkan (Eleucine coracana L.) are two types of cereal that can be used to prepare them. The determination of blood glucose elevating effect (glycaemic response) of pittu and roti prepared from rice flour and kurakkan flour was the objective of this study. Proximate composition of Bg 403 rice flour and kurakkan flour was determined and the available carbohydrate content of the two types of cereal was calculated. Pittu and roti were prepared from each flour, following traditional methods and given to eight young healthy adult volunteers. Each subject was given a weighed portion of pittu or roti equivalent to 50 g available carbohydrate as the test food. As the standard food 50 g glucose was given orally. After a 12 hrs overnight fast on the assigned day each subject was given either the standard food or the test food and blood glucose was measured in capillary blood at fasting (0), 15, 30, 45, 60, 90 and 120 min after the consumption of food. The incremental area under the glycaemic response curve (IAUC) for each test food was expressed as a percentage of IAUC of the standard food taken by the same subject and the average value of subjects was taken as the glycemic index (GI) for the test food. Proximate analysis revealed that percentage moisture, crude fat, crude fibre, crude protein and minerals of rice flour and kurakkan flour were 13.0, 1.7, 0.42, 10.3, 0.88 and 13.2, 1.9, 4.4, 8.7 and 2.8, respectively. Accordingly the available carbohydrate percentage of rice flour and kurakkan flour were 73.7 and 69.0, respectively. The GI of pittu and roti, prepared using Bg 403 rice flour were 52 and 64 and that of kurakkan flour were 71 and 80 respectively. Based on the GI, it can be suggested that pittu is better for health than roti, while rice flour is better than kurakkan flour to prepare these. The basis of recommending kurkkan flour based products for diabetic people has to be re-examined in the light of these findings.