Exempt treatment of financial intermediation services under a value-added tax: an assessment of alternatives

Most countries with a value-added tax (VAT) exempt financial intermediation services from the tax. While exemption is generally perceived to be undesirable, it is also widely regarded as unavoidable because of technical difficulties in applying VAT to these services. This article reviews the standard rationale for exempt treatment and then considers the relative merits of two recent challenges raised in the tax literature. The first challenge involves the application of cash flow taxation to financial intermediation services in a manner that is consistent with an invoice/credit VAT (which is the dominant form). The second challenge proposes a comprehensive system of zero-rating of financial intermediation services, which is supported by a characterization of the household consumption of such services as non-taxable. The author argues that each of these alternatives to an exemption system suffers from both theoretical and practical implementation difficulties that make maintenance of exempt treatment the preferred approach, at least in the short term. There is, however, a simpler alternative to these fundamental reform options, involving modification of just one aspect of an exemption system to relieve some of its more problematic aspects. Many of the interpretative problems and associated inefficiencies that plague an exemption system arise from the need to distinguish between taxable and exempt financial services. The author argues that these difficulties can be eliminated, to a large extent, by basing the distinction on the form of prices. In support of this approach, he points out that it is consistent with the underlying reasons for the application of exempt treatment. The author considers a number of other possible modifications, but these are either rejected outright or viewed with a healthy skepticism. For example, the author is critical of the apparent rationale for the application of cash flow taxation to property and casualty insurers. He also rejects proposals that accept some looseness in the formulaic allocation by financial intermediaries of the costs of business inputs between exempt and taxable services for input credit purposes. In his view, an explicit reliance on pricing structures to draw the boundary between exempt and taxable services is preferable to the provision of relief for blocked input tax credits of financial intermediaries. Finally, the author is skeptical of the case for a policy response intended to address the tax bias under an exemption system for financial intermediaries to insource supplies.

Mixed-initiative decision support for care planning based on clinical practice guidelines

Care Plan On-Line (CPOL) is an intranet based system that supports a “Coordinated Care” model for chronic/complex disease management. CPOL combines provision of solicited and unsolicited advice features based on integration of the electronic medical record (EMR) with its decision support logic. The objective is to support General Practitioners (GPs) in formulating a 12-month care plan of services such that: (a) the plan is proactive and patient-centered; (b) the GP is kept in awareness of project- and diseasespecific clinical practice guidelines; and (c) the support integrates with GP workflow in a natural fashion. A key feature of our approach is to blur the distinction of EMR and decision support by presenting guidelines in layers with the top-most being a problem-oriented presentation of patient status, progressing on through to patient-independent supporting evidence. In conjunction with a degree of automated inclusion of care planning services, the system demonstrates mixed user and software initiative. We describe the CPOL deployment setting, the challenges of guideline-based clinical decision support, our approach to guideline delivery, and the CPOL architecture.

Nutrition knowledge and food consumption: can nutrition knowledge change food behaviour?

The status and explanatory role of nutrition knowledge is uncertain in public health nutrition. Much of the uncertainty about this area has been generated by conceptual confusion about the nature of knowledge and behaviours, and, nutrition knowledge and food behaviours in particular. So the paper  describes several key concepts in some detail. The main argument is that 'nutrition knowledge' is a necessary but not sufficient factor for changes in consumers' food behaviours. Several classes of food behaviours and their causation are discussed. They are influenced by a number of environmental and intra-individual factors, including motivations. The interplay between motivational factors and information processing is important for nutrition promoters as is the distinction between declarative and procedural  knowledge. Consideration of the domains of nutrition knowledge shows that their utility is likely to be related to consumers' and nutritionists' particular goals and viewpoints. A brief survey of the recent literature shows that the evidence for the influence of nutrition knowledge on food behaviours is mixed. Nevertheless, recent work suggests that nutrition knowledge may play a small but pivotal role in the adoption of healthier food habits. The implications of this overview for public health nutrition are: (i) We need to pay greater attention to the development of children's and adults' knowledge frameworks (schema building); (ii) There is a need for a renewed proactive role for the education sector; (iii) We need to take account of consumers' personal food goals and their acquisition of procedural knowledge which will enable them to attain their goals; (iv) Finally, much more research into the ways people learn and use food-related knowledge is required in the form of experimental interventions and longitudinal studies.

Discourses of deception: cheating in professional running

Cheating, it is claimed, is anathema to sport. But is this the case? In this paper it is argued that cheating is integral to modern sport, that the model of sport as 'fair play' is simply an ideological guise of amateurism. The paper focuses on the sport of professional running which, since its origins in the eighteenth century, has been a gambling sport. Strategies involving cheating to manipulate wins, or losses, have featured in this sport as ways of increasing the probability of striking successful wagers. Such strategies are an accepted part of professional running: participants anticipate and expect others to be playing it in this way. However, a distinction is made between what is referred to in the paper as 'clean' cheating and 'dirty' cheating. The former is an accepted way of the sport, the latter occurs but is deprecated. The paper explores these different forms of cheating and the athletes' responses to them. Through a focus on the discourses of success in capitalist society, a model of cheating is developed to interpret such practices. Within the context of professional running, a working class sport, it is argued that, given the habitus of its practitioners, 'success' may be measured in terms of monetary gains and the 'kick-on' in life that these might provide. Cheating practices may serve to enhance the probability of success and social mobility. Given the relatively short career spans of sports people and the costs involved in developing the requisite skills, cheating may promote success and establish a financial base for post-sport careers. The paper concludes that cheating in sport can be anticipated as a feature of an acquisitive capitalist society.

Chemical and physical speciation of arsenic in a small pond receiving gold mine waste effluent

The chemical and physical speciation of arsenic in a small pond that receives wastewater from a gold mine operation in western Victoria, Australia was studied using differential pulse polarography. By using different sample pretreatments, distinction between the physical states (dissolved or particulate As), between the oxidation states (As(III) or As(V)), and between the degrees of lability (labile or strongly bound) was achieved. The results are interpreted in terms of the physicochemical properties with reference to the use of the pond as a settlement dam for gold mining effluent. The speciation of arsenic was found to vary markedly with the physicochemical properties of the water. A model for the behavior of arsenic in the pond is proposed.

Sources of doubt, sources of duty: HLA Hart on international law

In many ways HLA Hart’s critical analysis of the concept of law, with its repudiation of simple command theories of legal obligation, is at the same time a critique of the notion of state sovereignty. It is therefore an adumbration, if no more, of a radical reconceptualisation of international law, one which redefines the distinction between municipal and in-ternational jurisdiction. This paper is an exploration of what Hart could or ‘should’ have said about international law, based as much as possible on what he did say about international law and law in general. After some introductory comments it outlines Hart’s general analysis of law, with particular reference to the relevance for our understanding of international law.

Clinical research 5: quantitative data collection and analysis

This six-part research series is aimed at clinicians who wish to develop research skills, or who have a particular clinical problem that they think could be addressed through research. The series aims to provide insight into the decisions that researchers make in the course of their work, and to also provide a foundation for decisions that nurses may make in applying the findings of a study to practice in their own Unit or Department. The series emphasises the practical issues encountered when undertaking research in critical care settings; readers are encouraged to source research methodology textbooks for more detailed guidance on specific aspects of the research process.

A couple of points:

1. It is artificial to describe research as qualitative or quantitative. Studies often include both dimensions. However, for the purposes of this paper/series, this distinction is drawn for clarity of writing.

2. It is common practice for quantitative studies to refer to study ‘subjects’ and qualitative studies to refer to study ‘participants’. For ease of reading, the latter term will be used throughout this series.

Ranah minang: the changing conception of a traditional minangkabau homeland

The Minangkabau people of West Sumatra, Indonesia, view the physical world as having two distinct components, Ranah Minang (which is itself further divided) and the rantau. Ranah Minang is the traditional, ancient homeland of the group, while the rantau is everything beyond the boundaries of their ancestral lands. This distinction is institutionalised in the folklore of the group and serves as a characterizing dichotomy in their worldview. Even today, when the outlines of the ancestral home are indistinct and the region has been overlaid with the modern administrative structure of modern Indonesia, the distinction between Ranah Minang and the rantau remains strong in societal perceptions and occurs repeatedly, not just in traditional folklore, but in modern expressions of traditional culture. This paper will describe the spatial division of territory in Minangkabau culture as it exists in the folklore of the group and will discuss the ways in which this traditional perception is manifested in modern society. Further, it will discuss the changing nature of the conception of Ranah Minang with respect to the physical landscape as well as to the institutions and structures of society.

Fred: An approach to generating real, correct, reusable programs from proofs

In this paper we describe our system for automatically extracting "correct" programs from proofs using a development of the Curry-Howard process. Although program extraction has been developed by many authors, our system has a number of novel features designed to make it very easy to use and as close as possible to ordinary mathematical terminology and practice. These features include 1. the use of Henkin's technique to reduce higher-order logic to many-sorted (first-order) logic; 2. the free use of new rules for induction subject to certain conditions; 3. the extensive use of previously programmed (total, recursive) functions; 4. the use of templates to make the reasoning much closer to normal mathematical proofs and 5. a conceptual distinction between the computational type theory (for representing programs)and the logical type theory (for reasoning about programs). As an example of our system we give a constructive proof of the well known theorem that every graph of even parity, which is non-trivial in the sense that it does not consist of isolated vertices, has a cycle. Given such a graph as input, the extracted program produces a cycle as promised.

Protocols between programs and proofs

In this paper we describe a new protocol that we call the Curry-Howard protocol between a theory and the programs extracted from it. This protocol leads to the expansion of the theory and the production of more powerful programs. The methodology we use for automatically extracting “correct” programs from proofs is a development of the well-known Curry-Howard process. Program extraction has been developed by many authors, but our presentation is ultimately aimed at a practical, usable system and has a number of novel features. These include 1. a very simple and natural mimicking of ordinary mathematical practice and likewise the use of established computer programs when we obtain programs from formal proofs, and 2. a conceptual distinction between programs on the one hand, and proofs of theorems that yield programs on the other. An implementation of our methodology is the Fred system. As an example of our protocol we describe a constructive proof of the well-known theorem that every graph of even parity can be decomposed into a list of disjoint cycles. Given such a graph as input, the extracted program produces a list of the (non-trivial) disjoint cycles as promised.

Epiphytic bryophytes of Dicksonia antarctica Labill. from selected pockets of cool temperate rainforest, Central Highlands, Victoria

Epiphytic bryophytes of the Soft Tree-fern Dicksonia antarctica Labill. were examined in four Cool Temperate Rainforest pockets of the Central Highlands of Victoria. Thirty-two species, 17 mosses and 15 liverworts, were noted. There was no distinction in species assemblage between the north and south side of tree-ferns although bryophytes occurred on the south side of more tree-ferns than they did on the north side.

Investigative interviewers' perceptions of their difficulty in adhering to open-ended questions with child witnesses

Best practice guidelines for conducting investigative interviews of children emphasise the importance of obtaining free narrative accounts with the use of open-ended questions. However, research indicates that most investigative interviewers underutilise open-ended questions, even following intensive training in their use. The aim of the current study was to explore investigative interviewers' perceptions of their difficulty in asking open-ended questions. During a training course on how to use open-ended questions, eight child abuse investigators were individually interviewed about why they had asked specific questions in a 10-minute mock interview conducted immediately earlier with a school child. Overall, three reasons were identified. These related to: 1. the specificity of the information required from children; 2. the unfamiliar nature of the open-ended discourse style; and 3. the complex distinction between open-ended versus specific questions. Each of these themes is discussed, along with the implications for trainers and researchers in child investigative interviewing.

Extracting Causal Graphs from an Open Provenance Data Model

The open provenance architecture (OPA) approach to the challenge was distinct in several regards. In particular, it is based on an open, well-defined data model and architecture, allowing different components of the challenge workflow to independently record documentation, and for the workflow to be executed in any environment. Another noticeable feature is that we distinguish between the data recorded about what has occurred, emphprocess documentation, and the emphprovenance of a data item, which is all that caused the data item to be as it is and is obtained as the result of a query over process documentation. This distinction allows us to tailor the system to separately best address the requirements of recording and querying documentation. Other notable features include the explicit recording of causal relationships between both events and data items, an interaction-based world model, intensional definition of data items in queries rather than relying on explicit naming mechanisms, and emphstyling of documentation to support non-functional application requirements such as reducing storage costs or ensuring privacy of data. In this paper we describe how each of these features aid us in answering the challenge provenance queries.

Extended-duration services evaluation: an exploratory study

There is a lack of research and literature concerned with services which are produced and delivered over substantial, sustained time periods. The growing Leisure Air Travel industry has a major component of extended–duration product (long-haul flights). In the existing literature, there is little or no distinction made between leisure and business travellers regarding their motivation and expectations, the duration of the service encounters and the travellers’ evaluation of the service. The authors propose that leisure and business travellers have distinct and differing motives for travelling which affect their service evaluation. The individual consumers’ characteristics, combined with industry conditions and the complex product component, mean that measuring consumer satisfaction, with leisure air travel, in a useful way is problematic. The authors suggest that a major part of the complexity of the product is that leisure air travel is a high-involvement, high-affect, extended service. In June 2000 and February 2001, exploratory research in the form of focus groups conducted using a total of 110 passengers from a United Kingdom leisure airline, revealed several important criteria used by consumers when evaluating service provision. The criteria are grouped into six factors: Hygiene, Service/Empathy, Psychological, Temporal, Personal Characteristics, and Situation Specifics. A new model for examining the relationships between the factors, the
airline and satisfaction evaluation is proposed.

Defining emotional levels and climate as context and events

Recent work by Fisher highlighted the importance of making distinctions in levels of measurement of affect. She argued that general measurement of an individual's emotions represents the emotional experience in a person as a single point, or as a summary score of the individual's emotional experience over a period of time. Within-level emotion comparisons, in contrast, are made by assessing the emotional state of an individual at several points in time and then making comparisons between those points, thus, keeping intact the individual's pattern of emotional experience over time. The present argument extends the within/between distinction raised by Fisher at the individual level of analysis to the group or organization level analysis. That is, although affective climate is typically considered as relatively stable or trait-like characteristics of an organization, it can also be thought of as the aggregate measure of people's experiences over time.