scholarly journals A Hitchhiker's Guide to Comparative Tax Scholarship

2021 ◽  
Vol 24 (1) ◽  
Author(s):  
Kim Brooks
Keyword(s):  
Comparative Study ◽  
Comparative Law ◽  
Substantial Contribution ◽  
Tax Law ◽  
The World ◽  
Tax Laws

Comparative law offers scholars a fascinating lens through which to discover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage taxcomparatists (or would-be comparatists) in a “co-operativeenterprise” where we are more likely to engage with each other with the “goal of improving understanding.” In short, it seeks to enhance the discipline of comparative tax law by enabling other tax scholars to write better comparative tax law scholarship. The Article develops a taxonomy of the purposes of comparative tax scholarship. Understanding comparative tax law scholarship according to its purposes assists scholars in their thinking about how to make and evaluate decisions about their comparative choices. The purpose of a scholarly project dictates some, if not all, of the decisions about what and how things should be compared. Articulating and refining the purpose of a project achieves two goals for authors. First, it provides the scholar with a benchmark against which to make decisions about the scope of the inquiry; which units (countries) should be chosen; how many countries are necessary for comparison to be robust; and how detailed a knowledge of each country’s tax laws, practices, and context is required for an effective study. These are the decisions that generate most of the debate among comparative law scholars. Second, and perhaps most importantly, it provides the scholar (and readers) with the ability to evaluate the quality  of the work.

Course Information on the World Wide Web

1996 ◽  
Vol 5 (2) ◽  
pp. 16-18 ◽  
Author(s):  
Alistair Inglis
Keyword(s):  
World Wide Web ◽  
Comparative Study ◽  
World Wide ◽  
Quality Of Information ◽  
The World ◽  
Further Development ◽  
Australian Universities

A comparative study was made of the ways in which Australian universities are disseminating information about their courses over the World Wide Web. The study examined the quantity and quality of the information provided, the forms in which information is presented, and means of access to the information. The results of the survey indicated that while the majority of universities are now publishing at least some information over the World Wide Web, both the quantity and quality of information is variable. Implications for further development of institutional course information databases are discussed.

scholarly journals POSSIBLE CONTRIBUTIONS OF CITIZEN SCIENCE FOR LANDSLIDE HAZARD ASSESSMENT

2018 ◽  
Vol XLII-3/W4 ◽  
pp. 295-300 ◽  
Author(s):  
S. Kocaman ◽  
C. Gokceoglu
Keyword(s):  
Information And Communication Technologies ◽  
Citizen Science ◽  
Landslide Susceptibility ◽  
Anthropogenic Activities ◽  
Landslide Hazard ◽  
Landslide Inventory ◽  
Substantial Contribution ◽  
Final Conclusion ◽  
The World

<p><strong>Abstract.</strong> Landslide is perhaps one of the most complex natural phenomena and is quite common throughout the World. Before the human appearance on the World, it was only an earth surface process, whereas it became one of the most destructive natural hazards with the anthropogenic activities and the increase in human population. Landslides cause serious harmful and destructive effects on roads, railways, buildings, infrastructures, lifelines, quality of surface waters, etc. To reduce the losses caused by landslides, high quality landslide susceptibility and hazard maps are crucial. With the recent technological developments, the quality of regional landslide susceptibility and hazard assessments has been increased. Preparation of a complete landslide inventory map with accurate temporal dimension can be extremely difficult, or even impossible. Inaccurate and incomplete temporal landslide inventory maps result in serious uncertainties on the assessment results of regional landslide hazard. Therefore, lack of timely accurate data is the main source of problem affecting quality of the regional landslide assessments.<br> With the emerging developments in geospatial technologies, as well as the transforming power of information and communication technologies (ICT) on the society, it became possible to use the citizen science methods in scientific processes, which has enormous potential in landslide data collection and thus reduce the losses. The main aim of this review is to discuss the uncertainties lead by missing data and affecting quality of regional landslide assessments, and to describe the potential of citizen science to reduce the uncertainties. For this purpose, a brief review on the landslide susceptibility and hazard studies have been performed and the sources of uncertainties have been described. Finally, the role of citizen science is discussed with specific examples. As a final conclusion drawn from the present study, it is possible to say that citizen science may provide substantial contribution on the quality of regional landslide assessments.</p>

scholarly journals PHARMACOGNOSTICAL EVALUATION OF SHATAVARI (ASPARAGUS RACEMOSUS WILLD.) ROOT COLLECTED IN DIFFERENT SEASONS – A COMPARATIVE STUDY

2021 ◽  
Vol 9 (9) ◽  
pp. 1951-1957
Author(s):  
Kinjal Unadkat ◽  
Muthiah Daniel ◽  
Dilip K. Jani
Keyword(s):  
Medicinal Plants ◽  
Comparative Study ◽  
Calcium Oxalate ◽  
Traditional Medicine ◽  
Asparagus Racemosus ◽  
Traditional Medicines ◽  
The World ◽  
Different Seasons ◽  
Current Scenario

Background: In the current scenario, plant-based traditional medicines are providing a base for treating various diseases. It has been reported that 80% of the population of the world depends upon traditional medicine. It has been also shown that many factors like habitat, climate, temperature, season etc can affect the quality of medicinal plants. The study was conducted to explore such Ayurvedic documented literature with pharmacognostical study. Aim: To study macroscopic and microscopic characters of the drug samples collected in four different seasons according to Ayurveda classics. Materials & Methods: In the present study, four samples of Asparagus race- mosus were collected in four different seasons- Grishma, Pravrut, Sharad and Shishira Ritu (May, June, October, and January) based on Ayurveda classics for comparing the pharmacognostic characters so that they can be dis- tinguished from each other. Results and Discussion: The influence of seasons on four different samples was observed in terms of the sizes of roots, xylem vessels, phloem, raphide bundles of calcium oxalate etc. Conclusion: The seasons on the roots of Shatavari exhibited an effect in macroscopical and microscopical characters. Thus, it can be said that the season for collection of the drug has an important role to validate the factors that influence the potency of the drug. Keywords: Ayurveda, Shatavari, Asparagus racemosus, Dravya Sangraha Kala, Pharmacognostical study

scholarly journals Doctrine of “Caveat Emptor” (Buyer be aware) in Common Law and the Doctrine of “Khiyar al aib” (Option of defect) in Islamic Law: A Comparative Study

IIUC Studies ◽  
2016 ◽  
pp. 201-216
Author(s):  
Abdul Malek ◽  
Anju Man Ara Begum ◽  
Kazi Arshadul Hoque
Keyword(s):  
Comparative Study ◽  
Islamic Law ◽  
Common Law ◽  
General Rule ◽  
Caveat Emptor ◽  
The World ◽  
Problems And Solutions

The Sale of Goods Act, 1930 deals with one of the important branches of contract especially the moveable goods with which the general people in the world deal every day. In dealing with the goods proposed for sale must be free from any known or unknown defect of either party of the contract of sale. Regarding the sale of defective goods the buyer has some remedies against the default seller in both common law and Islamic law. In common law it is known as “Caveat Emptor” (Buyer be aware) and in Islamic law it is known as “Khiyar al aib” (Option of defect). It is the general rule that the buyer should have an opportunity to satisfy himself as to the quality of the goods for his particular purpose and in absence of any query or unskilled test by the buyer, the seller is not to be liable for anything. In this article efforts have been made to examine the rights and duties of buyer and seller in Common law and Islamic Law. An attempt has also been made to find out similarities and dissimilarities of both laws regarding caveat emptor. Thus the paper, through the analysis of both laws, tries to address the problems and solutions related to caveat emptor.IIUC Studies Vol.10 & 11 December 2014: 201-216

Correction of functional constipation in patients with limited mobility after stroke

2019 ◽  
Vol 1 (6) ◽  
pp. 53-55
Author(s):  
M. S. Turchina ◽  
M. V. Bukreeva ◽  
L. Yu. Korolyova ◽  
Zh. E. Annenkova ◽  
L. G. Polyakov
Keyword(s):  
Quality Of Life ◽  
Chronic Constipation ◽  
Functional Constipation ◽  
Cerebrovascular Diseases ◽  
Medical Rehabilitation ◽  
Stroke Patients ◽  
Limited Mobility ◽  
Complete Restoration ◽  
The World

Currently, the problem of early rehabilitation of stroke patients is important, since in terms of the prevalence of cerebrovascular diseases and disability after suffering a stroke, Russia is one of the first places in the world. The complex of medical rehabilitation of such patients should provide for the early and most complete restoration of all body functions, patient education for lost skills, re-socialization of the patient and improvement of the quality of life. One of the factors contributing to a significant reduction in the quality of life after a stroke is the development of chronic constipation. The article reflects the modern methods of correction of chronic constipation in patients with limited mobility.

HASTANELERİN HİZMET KALİTESİNİN HASTA TATMİN ÖLÇEĞİ İLE ÖLÇÜLMESİ: KARABÜK DEVLET HASTANESİNDE YATAN HASTALAR ÜZERİNDE BİR ARAŞTIRMA THE MEASUREMENT SERVICE QUALITY OF THE HOSPITALS BY THE PATIENT SCALE: A RESEARCH ON THE PATIENTS IN KARABUK STATE HOSP

2013 ◽  
Vol 1 (1) ◽  
pp. 100
Author(s):  
Selçuk Yurtsever
Keyword(s):  
Patient Satisfaction ◽  
Health Services ◽  
Literature Review ◽  
Private Sector ◽  
State Hospital ◽  
Continuous Change ◽  
Satisfaction Scale ◽  
The World ◽  
Main Factors

It has been known that both in the world and in Turkey a continuous change has been experienced in the provision of health services in recent years. In this sense by adopting the customer(client) focused approach of either public or private sector hospitals; it has been seen that they are in the struggle for presenting a right, fast, trustuble, comfy service. The purpose of this research is to measure the satisfaction degree, expectations and perceptions of the patients in Karabük State Hospital through comparison. In this context, the patient satisfaction scale which has been developed as a result of literature review has been used and by this scale it has been tried to measure the satisfaction levels of the patients in terms of material and human factors which are the two main factors of the service that was presented. In the study, with the scales of Servqual and 0-100 Points together, in the part of the analysis MANOVA have been used. The expectations and the perceptions of the patient has been compared first by generally and then by separating to different groups according to the various criterias and in thisway it has been tried to be measured their satisfaction levels. According to the results that were obtained, although, the satisfaction levels of the patients who have taken service from Karabük State Hospital are high in terms of thedoctors and the nurses; it has been reached to the result that their satisfaction levels are low in terms of the materials that have been used at the presenting of the service and the management.

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