Virtual Assets, Real Tax: The Capital Gains/Ordinary Income Distinction in Virtual Worlds

A great deal of economic activity now occurs in virtual worlds, raising questions about the proper taxation of income generated by virtual world activity. This Note focuses on the characterization of such income, that is, whether income earned in virtual worlds should be classified as ordinary income or capital gains. Generally, the character of income is determined by the activity which generated the income. In the context of virtual worlds, the issue is whether character should be determined by the nature of the user's transactions within the world. As argued below, there is no good conceptual justification for treating economic activity in virtual worlds differently from analogous activity that occurs in the real world. However, applying the capital gains-ordinary income distinction to virtual worlds would not be administratively feasible. Thus, for the reasons set forth in this Note, the best possible tax regime is to classify all income earned in virtual worlds as ordinary income

‘Within the enclave’ : profiling South African social and religious developments since 1994

The original publication is available at http://www.ve.org.zaThe paper investigated religious and social transformations within a specific religious tradition in South Africa. After clarifying the charged concept of ‘transformation’, the authors showed that transformation is about more than changed systems and structures, for, on a deeper level, it is also about the change in relationships and attitudes between the different cultural groups in South Africa. The argument was supported by making use of data from the SA reconciliation barometer 2010 and the 2009 Transformation audit. In the next part of the paper, the authors took a closer look at the Dutch Reformed Church (DRC) as a case in point. The basic question they asked was how do these social transformations affect the religious transformations within the DRC and vice versa? By making use of Mary Douglas’s concept of ‘the enclave’ it was proposed that a new enclave developed in the DRC after 1994, the characteristics of which were investigated in the remainder of the paper.Publisher's versio

High production temperature increases postproduction flower longevity and reduces bud drop of potted, miniature roses ‘Meirutral’ and ‘Meidanclar’

The effect of two temperature regimes (29 °C day/24 °C night and 24 °C day/18 °C night) and of a 4-hour night interruption, during production, was studied on postproduction flower longevity and bud drop of ‘Meirutral’ and ‘Meidanclar’ potted, miniature roses (Rosa L. sp.). High production temperatures increased postproduction flower longevity and decreased postproduction bud drop. In ‘Meidanclar’, the high production temperature increased incidence of malformed flowers. No effects of night interruption could be shown on either postproduction flower longevity or bud drop.Esta trabalho foi financiado em parte pela American Flower Endowment and Junta de Investigação Científica e Tecnológica Programa Ciência, Portugal). Yoder Brothers (Parrish, Fla., USA) ofereceu as plantas

Exogenous sucrose effects on carbohydrate level, flower respiration and longevity of potted miniature rose (Rosa hybrida) flowers during postproduction.

The effect of continuous injection of exogenous sucrose on single flower postproduction longevity of attached flowers of potted ‘Meijikatar’ miniature roses was studied. At bud showing color, with sepals starting to unfold, plants were moved to interior conditions and started being continuously injected with a solution of 3% sucrose or distilled water. Carbohydrate levels, flower respiration and single flower longevity were assessed. The method presented some variability in the amounts of solution supplied to the plants. Infusion of exogenous sucrose increased attached miniature rose flower longevity by 1.5 days and also increased flower respiration rate. The higher the uptake rate of sucrose solution the longer the flowers lasted. Exogenously supplied sucrose was consumed by increased respiration and consequently, at day 6 after anthesis, no differences were found in nonstructural carbohydrate levels between water and sucrose treatments. However, stem percent of soluble sugars was higher in the sucrose infused plants, suggesting that exogenous sucrose supply not only served as an extra source of respirable carbohydrates but also released stored carbohydrates to flower respiration. At flower death, leaf soluble sugars and total non-structural carbohydrates were higher in the sucrose infusion treatment and, independently of infusion treatment flower soluble sugars and total non-structural carbohydrates positively correlated with flower longevity.American Floral Endowment, Junta de Investigação Científica e Tecnológica (Programa Ciência, Portugal). Yodder Brothers (Parrish, Florida, U.S.A.) forneceu as plantas. Dr. Rebecca Darnell (Univ. of Florida) colocou o laboratório à disposição para os trabalhos com 14C-sacarose

Postproduction of potted miniature rose: flower respiration and single flower longevity

Research was conducted to investigate the relationship between flower respiration and flower longevity as well as to assess the possibility of using miniature rose (Rosa hybrida L.) flower respiration as an indicator of potential flower longevity. Using several miniature rose cultivars as a source of variation, four experiments were conducted throughout the year to study flower respiration and flower longevity under interior conditions. For plants under greenhouse as well as interior conditions, flower respiration was assessed on one flower per plant, from end-of-production (sepals beginning to separate) up to 8 days after anthesis. Interior conditions were 21 ± 1 °C and 50 ± 5% relative humidity with a 12-hour photoperiod of 12 μmol.m–2.s–1 (photosynthetically active radiation). Flower respiration was higher if the plants were produced during spring/summer as compared to fall/winter. ‘Meidanclar’, ‘Schobitet’, and ‘Meilarco’ miniature roses had higher flower respiration rates than ‘Meijikatar’ and ‘Meirutral’. These two cultivars with the lowest respiration rates showed much greater flower longevity if grown during spring/summer as compared to fall/winter. The three cultivars with the higher respiration rates did not show differences in flower longevity between seasons. For plants under greenhouse or interior conditions, flower respiration was negatively correlated with longevity in spring/summer but a positive correlation between these parameters was found in fall/winter. During spring/summer, flower respiration rate appears to be a good indicator of potential metabolic rate, and flowers with low respiration rates last longer.American Floral Endowment and Junta de Investigação Científica e Tecnológica (Programa Ciência, Portugal). Yodder Brothers (Parrish, Florida, U.S.A.) ofereceu as plantas

Field trial for assessment of avian influenza vaccination effectiveness in Indonesia

The aim of this field study was to determine the efficacy of vaccination against highly pathogenic avian influenza (HPAI) virus strain H5N1 in Indonesia. A limited, prototype clinical trial was performed using a standardised treatment group, in which poultry flocks were vaccinated at least twice with a selected H5N1 vaccine, and a control group comprising flocks treated with nonstandardised procedures chosen by the farmer. Each group consisted of six flocks comprising either layers or native chickens. Haemagglutination inhibition (HI) antibody levels were determined by regular serum sampling, and outbreak surveillance relied on non-Al-vaccinated sentinel birds. After three vaccinations high antibody titres were produced in the treatment group, and the percentage of layers with an HI titre > 40 was approximately 90%. Although no conclusions can be drawn regarding reduction of virus transmission, this study demonstrated that 11 farms remained free from Al during the observation period, and that a surveillance programme based on differentiating infected from vaccinated animals (DIVA) can be implemented

Perceptions Of Lecturing Staff On Social Media Networking Systems And Their Use Of It

The advent of technology has led to a major change in the delivering of knowledge and lecturers are in the forefront of this.  No longer can projectors or black boards solely be used as a means of communication, as the student of the new millennia is an astute user of technology.  Lecturers and students are both therefore expected to make use of technology in the transfer of knowledge and academic interaction.  Students have a right to expect their lecturers, and the institution that they study at, to incorporate the latest technology in the delivery of their qualifications.  The main aim of this study was to determine lecturers’ perceptions on social media networking systems and their use of it in an academic context.  The study also focussed on whether lecturers make use of, and believes in, social media networking systems as an effective tool to use in teaching and in providing study content and material to students.  These were tested by making use of the Technology Acceptance Model (TAM) constructs namely; ‘Perceive ease of use’, ‘Perceived usefulness’, ‘Attitude towards using’, ‘Intention to use’, and ‘System accessibility’.  A survey was distributed to lecturers, and it was found that social media is being used by the majority of lecturers, but more for social purposes than educational purposes.  It was also found that Facebook is the most popular social media networking system to use