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In the European Union the statutory principle of the single market of the pertinent EU Treaties applies. Especially if national norms run contrary to the realisation of EU goals, the member states are required to act unitarily and coordinated. In particular, measures effecting the unequal treatment of domestic and foreign actors can often transgress the principle of the unitary European single market and thus have to be discarded. The ambit of indirect taxation according to article 93 of the EC Treaty clearly is subject to a requirement of harmonisation, which is not existent in the ambit of direct taxation. Nevertheless, it appears that EU influence on direct taxation regarding harmonisation goals is the rule rather than the exception. The legislative competence of the member states to achieve supranational goals leads to a characteristic and inefficient legislation. Within the scope of this paper the nature of the inefficient legislation as well as the reasons of its decades-long survival will be discussed. In order to accomplish this, the eminent importance of corporate income taxation will be expounded, first in quantitative and second in qualitative terms. The characterisation of the quantitative and qualitative importance for the EU as well as for the member states will disclose how the current legislation came about. In this context the European Court of Justice will play a major role, which surpasses mere power of jurisdiction and results from an adverse distribution of competencies. On that note the logic behind the proposals of the European Commission can be examined. The paper concludes by suggesting an approach for reform based on the propositions of the European Commission.

Abstract

The formations of the Balaton Highland provide a high-resolution record of various fossil groups (ammonoids, bivalves, brachiopods) from the Early Triassic to the Carnian, with remarkable changes in taxonomic diversity. The local data differ considerably from the gradually increasing global diversity trends of the respective fossil groups. Ammonoids are rare in the Early Triassic; during the Anisian they reach a diversity maximum and remain rather diverse until the Carnian. This is connected to the considerable deepening of the sedimentary basin in the Middle Triassic. The benthic fossil groups show almost inverse local trends. In the Early Triassic, the proliferation of bivalves largely follows the transgressive pulses in the shallow marine setting; brachiopods are represented solely by Lingula specimens. Both the bivalve and the brachiopod diversity culminate in the middle Anisian what is interpreted in terms of extensional tectonic movements: the rocky escarpments of the disintegrated carbonate platforms provided favorable biotopes for sessile benthic organisms. The benthic diversities decreased significantly in the rest of Middle Triassic, which is due to the significant deepening of the local basin floor. The benthic groups reached maximum diversity in the Carnian. This is attributed partly to the filling up and shallowing of the local basin, partly to redeposition in the course of platform progradations, carrying rich fossil shell material from the neighboring shallow marine environments to the basin. Simultaneously, the sudden increase of the humidity (“Carnian pluvial event”) created extensive river systems in the European continent; the increasing supply of organic matter was favorable for the benthos in the marine environments.

Abstract  

In the textualized universe of Modiano, the creative impulse is inextricably linked to the unstable framework in which such matter is cast. Utterances of language translate the power of transgression. The text is birthed as an object of inquiry, ultimately to be dismantled: the work is no less elliptical than it is auto-reflexive. As a self-fixed interrogator focused upon the residual matter that it is and which it only can be, it is no longer subservient to the references it struggles to invoke, much less to signify. Writing, then, is an unending auto-reflexive process of annihilation and reification, and subsists, as such, to the sole extent that it disassociates from all conventional voices of articulation. More obtusely, to “poeticize” is to re-transcribe—otherly and with abruptness—the withered sputtering(s) of the artistic imperative. Writing, like photography, aims and frames, slices the world into sequences and images—partial, scattered, at once undone so as to be resuscitated, briefly, again. The extant is eschewed. At stake and at center-stage : a propelled form of motivity, speed, accelerations and dead-stops, an aleatory array of unremitting shifts, “instantanées”—obstinately un-emblematic. Raging or controlled, the poem or the photo can only be a non-representational sliver, the transitory residue of an infinite combinatorics of possibles. Hence, arbitrary breaches, clamoring interruptions, ludic contortions of incompleteness. A curious dynamic.

Sweet sorghum (Sorghum bicolor (L.) Moench) is a potential raw material for production of ethanol that on blending in petrol is expected to meet the energy demand and address the environmental issues. Well-developed hybrid technology will make the crop remunerative to the farmers. Hence, gene action and best combining female and male parents for sugar yield in sweet sorghum (Sorghum bicolor (L.) Moench) and the association of sugar yield with other agronomic traits was studied in 171 hybrids developed by crossing 19 female parents with nine male parents in line × tester design and evaluated during both rainy and postrainy seasons of 2006. The significant differences between the seasons for all the traits suggested that these traits are greatly influenced by the environment. The lines (female parents) ICSA 38, ICSA 479, ICSA 702, ICSA 675 and ICSA 474 and the restorers (male parents), SSV 74 and SSV 84 combined well for sugar yield during rainy season and the lines, ICSA 702, ICSA 38 and ICSA 474 and the restorers, ICSV 93046, SPV 1411 and ICSV 700 combined well during postrainy season. The magnitude of SCA variance was higher suggesting the importance of non-additive gene action in inheritance of all the traits though both additive and dominant genes controlled overall sugar yield during both the seasons. Hence, selection in early generation would be ineffective and recurrent selection with periodic intercrossing is advocated. However, breeding good combining restorer parents can fetch high sugar yield in postrainy season. There is an indication of existence of transgressive segregation for sugar yield that can be exploited. The sugar yield was weak though significantly correlated with high brix and poor grain yield during both the seasons requiring extensive crossing to improve these traits simultaneously. Keeping in view mean performance, SCA effects and heterobeltiosis, the hybrids, ICSA 474 × SSV 84, ICSA 24001 × ICSR 93046 and ICSA 474 × SPV 422 were identified promising for rainy season and the hybrids ICSA 24001 × SPV 1411 and ICSA 511 × ICSV 93046 were identified for postrainy season.

Статья посвящена не исследованной в современном литературоведении повести Г. Ф. Квитки- Основьяненко, интересной с точки зрения жанровых ресурсов, их сложного преломления в перспек-тиве художественного пространства. Рассмотрена пародия на имперское культурное пространство, которое множится, разрастается путем экспансии, трансгрессии на территорию чужого. Кумуляция фиктивных хронотопов с перенесенными на свою почву чужими идеологиями, воображаемой, отор-ванной от реальности, фальшивой европеизацией оборачивается опосредованной формой антико-лониальной критики. Мимикрия, бездумное копирование становится настоящим обезьянничаньем, удвоенным в гетеротопии как форме интенсивного «производства пространства», его лабильности, деформаций, семантических сдвигов и смещений. Продуцирование пространства осуществляется в воображении, с помощью фантазирования, которое превращается в цепочку причудливых соеди-нений, гротескных образов, зеркальных отображений.

Воссозданное Г. Квиткой-Основьяненко время и пространство построено на серии перемещений по имперским просторам, механистическом движении скульптурных поз и жестов, окаменелых тел, автоматов, кукол, марионеток вместо людей. При этом семантизация пространства непосредствен-но связана с субъективными интенциями, внутренним миром повествователя-визионера. Перед нами инверсивная, критически переосмысленная модель заряженного человеческими свойствами, чувствами, эмоциями феноменологического пространства, описанного Г. Башляром. Ее примене-ние по отношению к культурным реалиям первой половины XIX века позволяет адекватно интер-претировать весьма характерную для империи галломанию, моду на все французское, заграничное, обезьянничанье, слепое подражание образцам чужой культуры. Обращает на себя внимание соотнесенность этого поведения с культурной прецедентностью, следовательно, прочтение «вояжей» как риторических фигур, в аллегорическом ключе. Текстуальное прочтение пространственных перевоплощений обусловливает их трансгрессивный характер, выход за собственные пределы, экс-пансию, которая приводит к кризисному характеру гетеротопии без географических границ.

Отдельного внимания заслуживает то, что украинский прозаик предлагает собственную интер-претацию концептов просветительской культуры, в частности утопий психоавтоматов, механиз-мов, которые предстают аллегориями живых людей, их предсказуемого поведения. Пародийный эффект усиливается не только нанизыванием несоответствий формы и содержания, пространства действия и пространства воображения, но и полемикой с имперским травелогом, прежде всего его наиболее реакционными, оппозиционными по отношению к Квитке-Основьяненко представителя-ми. Однако антиколониальная критика подчинена все же решению жанровых задач на уровне ино-сказания, пространственного поворота, переосмысления бинарной и тернарной моделей культуры.

A parody of the imperial cultural space is considered in the paper. It is multiplied and grown through expansion and transgression into foreign lands. The accumulation of fictitious time-and-space notions with implicit foreign ideologies, which are imaginary, detached from reality, and erroneous Europeanization turns into an indirect form of anti-colonial criticism. Mimicry and mindless copying turn into real frills, doubled in heterotopy as a form of intensive space production, its lability, deformations, semantic shifts, and movements. The production of space is carried out in the imagination with the help of fantasy, which turns into a chain of bizarre combinations, grotesque, and mirror images.

The time-and-space created by H. Kvitka-Osnovyanenko is built on a series of movements through the imperial spaces, the mechanistic movement of cursed poses and gestures, petrified bodies, machines, dolls, and puppets instead of people. At the same time, the semanticization of space is related to subjective intentions and the narrator’s inner world. It is an inverted, critically rethought model of the phenomenological space charged with human qualities, feelings, and emotions described by Gaston Bachelard. Its application to the cultural realities of the first half of the 19th century allows us to adequately analyze Gallomania, which was very characteristic of the empire, and fashion for all French, frills, and blind imitation of foreign culture. The correlation of this behaviour with cultural precedent and the reading of the characters’ voyages as rhetorical figures of allegorical language is shown. Textual reading of spatial reincarnations determines their transgressive nature, going beyond their borders and expansion, which causes the crisis nature of heterotopia without geographical boundaries.

The Ukrainian novelist offers his interpretation of the concepts of educational culture, in particular the utopias of psycho-automated machines, the mechanisms that appear as allegories of people and their predictable behaviour. The parody effect is enhanced by a stringing of inconsistencies in form and content and spaces of action and imagination and by polemics with the imperial travelogue, especially the representatives most oppositional to H. Kvitka-Osnovyanenko. However, this anticolonial flow is aimed to solve genre problems at the level of allegory, spatial turn, and rethinking the binary and ternary models of culture.

Résumé  

Denis Roche a commencé par inscrire son activité créatrice dans le cadre de la littérature, et, plus spécifiquement, dans cette branche de la littérature qui était la plus marquée par des déterminations génériques traditionnelles: la poésie. En dépit de toutes les audaces d'écriture, disons depuis Rimbaud ou Lautréamont ou Mallarmé, la convention poétique avait été maintenue, métriques et rhétoriques continuaient globalement à donner leurs formes aux différentes écritures aussi novatrices fussent-elles au regard de la tradition. Tout l’effort de Denis Roche est alors de tenter de montrer que ces formes de composition sont éculées et que la poésie, ne se soutenant que de ces conventions, n'existe pas. A ce niveau d'analyse, on peut dire que son écriture est parodique: elle exhibe la convention et en accentue l'arbitraire. Le procédé général est le suivant: le texte est disposé en lignes de vers, qui à vue d'oeil simulent l'alexandrin, mais ne sont pas comptées; la prose incluse dans ces « vers » a toutes les caractéristiques du style élevé, mais d'un groupe de mots à l'autre, sont opérées de telles décontextualisations, qu'il n'est possible de restituer aucun sens. Tel est donc le geste polémique. Il s'inscrit dans la logique de l'art moderne. Le problème reste de savoir s'il constitue à proprement parler une démonstration et pour qui, dans un contexte où cette logique semble s'être enlisée.

Abstract  

Knowledge and literature of neuroscience started growing steadily during the last few centuries. This paper aims to study the growth of knowledge in neuroscience as well as its literature. The first part of the paper, enumerates a historical survey of the growth of knowledge based on published data. This is done in view of the fact that a consolidated information at one place will be of great value to the students of scientometrics and also to the research scholars who are desirous to undertake research in this discipline. The second part of the paper is entirely based on experimental data which were collected to analyse the growth of literature of the subject.Neuroscience is notable for its wide range of approaches and techniques. In no other branch of research such a manysided approach is so essential. As a consequence last few decades have witnessed an accelerated research tempo and unprecedented growth of the literature on the subject covering its different sub-fields with gradual and systematic transgression of the conventional boundaries between them. To cope with the growth of literature, a new bibliometric technique has been applied to rank periodicals in the field based on 5785 citation data collected from the bibliographic data base published in the source journal namely,Annual Review of Neuroscience. It is expected that this list will reflect the impact of literature on the advancement of knowledge in the field of neuroscience. A striking feature of this study is the comparatively small contribution (8.8%) coming from the application of biochemical techniques and concepts to neuroscience research which differs from what we had noted earlier in the case of other biomedical disciplines. High position occupied by multidisciplinary science journals brings out the significance of new neuroscience research to science as a whole and confirms the importance of this category of journals in the dissemination of knowledge for the overall growth of science. Relatively low proportion, of citations of journals of medicine, both general as well as specialities, in spite of direct relevance of much work in this field to neurological and mental illness reflects the preponderance of interest in the funcamental aspects of neuroscience research. Like other biomedical disciplines neuroscience literature also exhibits English as the most-preferred lingua franca of the subject; dominance of journals published from USA, UK, Germany and the Netherland; a wide scatter of cited literature showing the multidisciplinary approach characteristic of present-day neuroscience research. The results of this study support Bradford's Law of Scattering and also Sengupta's Law of Bibliometrics. It is expected that the present ranking list will be of great help to the working neuroscientists to select a handful of core periodicals in the field for regular browsing from the viewpoint of their importance and significance as these core journals identify maximum segment of contemporary literature on the topics of direct relevance to their day to day research in the field.

В статье изучается семиотическое явление транспозиции, предпринимается попытка разработать его понятийное определение и описаниe в общих рамках семиотики культуры и, в частности, в се-миотике литературы Юрия Лотмана.

Если понятие транспозиции в семиотике культуры входит в такие области научного исследования как трансмедийность, переводоведение, интертекстуальность, интердискурсивность, интерсемио-тика, то в семиотике литературы Лотмана транспозиция концептуализирована – непосредственно или через опосредование без превращения самого термина «транспозиция» в ключевой – в окру-жении и свете таких понятий как граница; контекст – в вариантах: «контекстные структуры», «кон-структивные контексты», «семантические структуры»; семантическая «упорядоченность» (в том числe и «частичная» и «дополнительная»); условность; бинарность и плюральность; множество и «подмножество» / «субсемиосфера»; семиосфера и т. д.

Перечень составляющих понятийного фона для изучения транспозиции в литературно-семио-тическом понимании Лотмана сам по себе свидетельствует о том, что исследование в данном на-правлении приводит к выяснению экстенсивного терминологического поля и органических вза-имосвязей элементов внутри него. С другой стороны, прослеживание данных понятий на основе многочисленных текстов (oт работы «О разграничении лингвистического и литературоведческого понятия структуры», через «Структуру художественного текста», до работ 90-х годов), возникаю-щих по ходу эволюции научного достижения ученого, позволяет подчеркнуть когерентность теоре-тической работы, относящейся к так называемым «структуралистскому» и «постструктуралистко-му» периодам его мышления.

Толкование в статье согласованности понятий Лотмана в разнообразных его подходах к лите-ратурному тексту, ориентированных на понимание внутри- и внетекстовых форм культурного общения, в котором литература участвует в разных измерениях, позволяет видеть транспозицию в понимании ученого как гарантий текстовой динамики. Текстовая динамика в смысле порождения нового смысла толкуется в статье в свете операций дифференциации в ракурсах принципов реля-ционности и взаимопроекций определенных микро- / макроэлементов и -контекстов, а также смен их упорядоченностей. Эти смены воплощают транспозиции, несущие смысловые трансформации и приводящие к возникновению новых семиотических условностей.

Транспозиция в итоге осмысляется как семантический генератор, касающийся в семиотике ли-тературы Лотмана толкования события в качестве «перемещения персонажа через границу семан-тического поля»; оформления семантического сюжета; умножения бинарностей, превращающихся в составляющие плюральных формаций; развития семиотических условностей в поэтике литера-турного текста и метадискурсивности литературы.