Up to Their Elbows in Blood: The Crimean War and the Professionalization of Medicine

Dr. Heather McCreaFought in the mid-1850s, many scholars regard the Crimean War as largely insignificant. However in reality, the historical contributions of the war are important – particularly those contributions pertaining to medicine. This seemingly “unnecessary” war facilitated the modernization of Western medicine; methods used during and directly after the Crimean War were standard until World War Two. A brief history of the war reveals medical data that constitutes the bulk of my interpretation. The war’s specific medical achievements are highlighted throughout the essay. The findings in this paper are by no means conclusive, but they exhibit that it is important to look beyond Florence Nightingale, the war’s most famous and studied individual, and gaze upon the larger trends of medicine. Her story is covered in some detail in this paper, but she is not the sole source of innovation from this rather disastrous war. The professionalization of Western medicine stands out as one of the great accomplishments of this war, despite scholars viewing the war as useless

VAT Groups in European VAT: the Actual and Preferred Treatment

This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law

A STUDY ON EFFECTIVENESS OF CUSTOMER RELATIONSHIP MANAGEMENT IN THE NAINITAL BANK LTD. (AT VIKASNAGAR BRANCH)

Customer Relationship Management (CRM) is a new technique in marketing where the marketer tries to develop long term relationship with the customers to develop them as life time customers. This research check the impact of customer relationship management activities on bank’s customer retention in The Nainital Bank Ltd.,Vikasnagar . For the purpose of study, a sampling analysis was conducted among (400) customers selected with the help of a structured questionnaire. (370) questionnaires were usable. Statistical answers give support on the high positive relationship between customer relationship management (CRM) and customer satisfaction. Thus, this paper aims to identify the reasons for the customers to prefer The Nainital Bank Ltd. at Vikasnagar. Further, this paper focuses the service provided by the staff in the bank. This paper is an attempt to find out CRM role in The Nainital bank Ltd. Few recommendations were suggested from this study were to create an awareness of loan facility, internet banking and locker service

The Preferred Treatment of the Fixed Establishment in the European VAT

The concept of the FE is relevant in the EU VAT from the two main perspectives as regards the cross-border supplies of services: entitlement of the MS to tax the supply and distribution of VAT accounting obligations between the supplier and the customer. This influences VAT burden and cash flows of both the parties to the supply and the state in which the supply is subject to VAT. The concept is, however, far from being clear as definitions provided in the legislation are rather vague and explanations provided by the CoJ are very casuistic and do not represent the rules of the general nature. This creates a field for manipulations for both the taxpayers and the tax administrators. Respectively, the purpose of the thesis is twofold: first, to find the preferred treatment of the FE in the EU VAT stemming from the interpretation of the current legislative provisions and the ECJ’s practice, and, second, to suggest the mechanisms for mitigation of the negative effects of taxable persons’ manipulations made by channelling acquisitions through the foreign establishments. Following the Introduction, the second section of the thesis provides a background for the further discussion as it contains the analysis of the link between the principle of taxation at the place of the actual consumption and the secondary reference to the FE in the general place of supply rules for services. In the third section of the thesis, creation of the active FE and attribution of supplies thereto is discussed. It is concluded that the active FE can only exist where the necessary human and/or technical resources are present in the foreign jurisdiction for a period longer than the set threshold and they are actually used in performing the core functions inherent in particular supplies. In the fourth section, the impossibility of the independent existence of the passive FE is discussed. In addition, it is described how the acquisitions of services have to be attributed to the customer’s FE and how the taxable persons can manipulate the place of supply and VAT accounting obligations using the foreign FEs. Furthermore, it is suggested that attribution rules should be minimised and the internal supply rule and/or cross-border VAT grouping should be used to minimise the negative effects of channelling of the acquisitions through the foreign establishments

Avaliação do ambiente regional promovendo o desenvolvimento da atividade científica

The paper is devoted to the research of regional environment’s current state, that promoting development of scientific and technological activity in the Russian Federation’s subjects.For the study purposes we developed a system of primary indicators that characterizes the potential and the results of the functioning of the research and development sector in the regions. The information sources for forming the system of indicators are official statistics and systematized data from official sources that are freely available on the Internet.The Index of the regional scientific environment was calculated and the rating of the Russian Federation’s subjects was formed based on the method developed by the authors.The index structure corresponds to five key tasks identified in the Strategy for Scientific and Technological Development of the Russian Federation.Approbation of the developed methodology was carried out on the materials of 85 subjects of the Russian Federation. The study’s obtained results are visualized using the map of intensity of the development of the regional scientific environment.Recommendations for the development of the regional scientific environment and scientific and technological activities in the regions have been developed based on the results obtained in the study.The study’s results can be used for the purposes of regional management of the science sector’s development.El documento está dedicado a la investigación del estado actual del entorno regional, que promueve el desarrollo de la actividad científica y tecnológica en los temas de la Federación de Rusia.Para los fines del estudio, desarrollamos un sistema de indicadores primarios que caracteriza el potencial y los resultados del funcionamiento del sector de investigación y desarrollo en las regiones. Las fuentes de información para formar el sistema de indicadores son estadísticas oficiales y datos sistematizados de fuentes oficiales que están disponibles gratuitamente en Internet.Se calculó el índice del entorno científico regional y se formó la calificación de las asignaturas de la Federación de Rusia en función del método desarrollado por los autores.La estructura del índice corresponde a cinco tareas clave identificadas en la Estrategia para el Desarrollo Científico y Tecnológico de la Federación de Rusia.La aprobación de la metodología desarrollada se llevó a cabo en los materiales de 85 sujetos de la Federación de Rusia.Los resultados obtenidos del estudio se visualizan utilizando el mapa de intensidad del desarrollo del entorno científico regional.Las recomendaciones para el desarrollo del entorno científico regional y las actividades científicas y tecnológicas en las regiones se han desarrollado sobre la base de los resultados obtenidos en el estudio.Los resultados del estudio pueden utilizarse para los fines de la gestión regional del desarrollo del sector de la ciencia.O documento é dedicado à investigação do estado atual do ambiente regional, que promove o desenvolvimento da atividade científica e tecnológica nos assuntos da Federação Russa.Para os propósitos do estudo, desenvolvemos um sistema de indicadores primários que caracteriza o potencial e os resultados da operação do setor de pesquisa e desenvolvimento nas regiões. As fontes de informação para formar o sistema de indicadores são estatísticas oficiais e sistematizadas de fontes oficiais disponíveis gratuitamente na Internet.O índice do ambiente científico regional foi calculado e a qualificação dos sujeitos da Federação Russa foi formada de acordo com o método desenvolvido pelos autores.A estrutura do índice corresponde a cinco tarefas-chave identificadas na Estratégia para o Desenvolvimento Científico e Tecnológico da Federação Russa.A aprovação da metodologia desenvolvida foi realizada nos materiais de 85 sujeitos da Federação Russa.Os resultados obtidos no estudo são visualizados utilizando o mapa de intensidade do desenvolvimento do ambiente científico regional.As recomendações para o desenvolvimento do ambiente científico regional e as atividades científicas e tecnológicas nas regiões foram desenvolvidas com base nos resultados obtidos no estudo.Os resultados do estudo podem ser utilizados para os propósitos da gestão regional do desenvolvimento do setor de ciências

Chapter 3 Defining Difference

Ovariotomy provides a useful way of unpacking not just the process of surgical innovation but also the usefulness of innovation as an analytical category in the history of medicine. How might we pin down the meaning of “innovation”—let alone “alternative innovation”—in surgery when these innovations themselves are unstable, changing entities that are difficult to define? Through the example of ovariotomy I show that alternative innovation need not necessarily imply competition between diverse innovations, but that such a framework might also be used to consider how different versions of the “same” operation arise

The Concept of Taxable Transactions between Head Office and Branch - In the light of Skandia America

The CJEU recently enriched its case law concerning the concept of a single taxable person through its ruling in Skandia America. Established case law differentiate two concepts of single taxable person. According to FCE Bank, a head office and its branch are to be deemed as one single taxable person, with the result that no taxable supplies occur between these entities. In Ampliscientifica, the CJEU stated that several independent persons that are merged together in a VAT group constitutes one single taxable person as they cease to exist separately for VAT purposes. In Skandia America, a clash of these two concepts of single taxable person were encountered. The judgement concerned the VAT treatment of services supplied from a head office located in a third country to its EU established branch which were a member of a VAT group. Contrary to the opinion of Advocate General Wathelet, the CJEU followed the principle set out in Ampliscientifica. Accordingly, supplies of services from a head office to its branch which belongs to a VAT group must be regarded as taxable transactions, since the main establishment and the VAT group are considered as two separate taxable persons. The CJEU in Skandia America undertook an extensive analysis on the concept of a taxable person, while omitting a discussion of the fulfilment of the other criteria necessary for the existences of a taxable transaction as provided for in Article 2(1)(c) of the VAT Directive. This thesis reveals that the ruling in Skandia America may have left out an important discussion on the fulfilment of these requirements to be able to declare the supply of services subject to VAT

Integration approaches to group taxation in the European internal market.

PhDThe creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is all experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxation worldwide which embraces more than one fiscal jurisdiction under a single regulatory umbrella. This thesis explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse. The first two chapters set the background: the jurisprudential and legislative framework of the EIM within. which any potential group taxation project should develop. The third chapter surveys the tax systems of Canada, Switzerland and the US with a focus on the principles pertaining to the division of power between the federal and sub-federal tiers. Chapter 4 presents and debates the policies for corporate taxation in integrated markets. An attempt is made to answer whether regulation Should be treated as a prerequisite for corporate tax coordination. The objectives of the EIM and possible instruments leading to their attainment are placed within the framework of a group taxation scheme. Chapter 5 classifies the issues relevant to the administration of the scheme into four categories: compliance, enforcement, dispute resolution and re-assessment of tax liability. As the unique constitutional structure of the EIM cannot easily be linked to a precedent, the discussion is more about setting the principles of a new construction rather than proposing adjustments to existing schemes. Chapter 6 aims at setting forth a test for entitlement to group membership. It discusses established tests and advances arguments for an ownership criterion based on a holding percentage. Chapter 7 focuses on tax base integration. The approach taken is in favour of a broad definition which does not introduce a distinction between business and non-business income. The territorial delineation of the group is explored in chapter 8. The discussion starts from the assumption that 'water's edge' is applicable. This chapter examines the interaction between formulary apportionment (FA) and the international tax law principles of source/residence. Chapter 9 explores FA. The specific formulation of the mechanism for apportionment is primarily an economists' responsibility. This thesis limits itself to comments of a legal nature, such as the amount of diversity that should be allowed, without causing distortion, in the formulae applicable across the EC. Finally, conclusions are drawn about the research questions posed

Belly-Rippers, Surgical Innovation and the Ovariotomy Controversy

This open access book looks at the dramatic history of ovariotomy, an operation to remove ovarian tumours first practiced in the early nineteenth century. Bold and daring, surgeons who performed it claimed to be initiating a new era of surgery by opening the abdomen. Ovariotomy soon occupied a complex position within medicine and society, as an operation which symbolised surgical progress, while also remaining at the boundaries of ethical acceptability. This book traces the operation’s innovation, from its roots in eighteenth-century pathology, through the denouncement of those who performed it as ‘belly-rippers’, to its rapid uptake in the 1880s, when ovariotomists were accused of over-operating. Throughout the century, the operation was never a hair’s breadth from controversy