Academic literature on the topic 'Owner´s declaration'

This note discusses and critically analyses the judgment in Organisation Undoing Tax Abuse v Myeni [2020] 3 All SA 578 (GP), in which the court declared a director delinquent for her lifetime in terms of s 162(5) of the Companies Act 71 of 2008. The basis of the application related to the director’s conduct while she was a nonexecutive director and chairperson of South African Airways SOC Ltd. The judgment is commendable for its strict stance against errant directors of state-owned companies. It is the first delinquency application brought by a party acting in the public interest, and the first judgment to impose a lifelong delinquency declaration on a director.

Berdyaev, N. A. (1951). The kingdom of the spirit and the kingdom of Caesar. Paris: Umca-Press. Recovered from: https://vtoraya-literatura.com/pdf/berdyaev_tsarstvo_dukha_i_tsastvo_kesarya_1951__ocr.pdf. Berlinger, N., & Solomon, M. Z. (2018). Becoming Good Citizens of Aging Societies. Hastings center report, Vol. 48(3), 2–9. Bostrom, N. (2003). Are You Living in a Simulation? Philosophical Quarterly, Vol. 53(211), 243–255. Bostrom, N. (2016). Development of values. Artificial Intelligence: Stages. Threats. Strategies. Moscow: Publishing House "Mann, Ivanov and Ferber". Recovered from: https://element.ru/bookclub/chapters/433044/Iskusstvennyy_intellekt_Glava_iz_knigi. Goryachkovskaya, A. N. (2014). Philosophy of transhumanism: on the surrogates of being, the abduction of identity and euthanasia of humanity. Bulletin of V. N. Karazin Kharkiv National University. Series: Theory of Culture and Philosophy of Science, Vol. 1092, Issue 50. Recovered from: http://periodicals.karazin.ua/thcphs/issue/view/209. Gould, C. C. (2018). Solidarity and the problem of structural injustice in healthcare. Bioethics, Vol. 32(9), 541–552. Guerrini, C., Lewellyn, M., Majumder, M. et al. (2019). Donors, authors, and owners: how is genomic citizen science addressing interests in research outputs? BMC Medical Ethics, Vol. 20, Issue 1, Article number 84. Habermas, J. (2002). The future of human nature. Towards liberal eugenics. Moskva: Ves' Mir. Haker, H. (2019). Habermas and the Question of Bioethics. European journal for Philosophy of Religion, Issue 4, 61–86. Heidegger, M. (1967). Being And Time. Max Niemeyer loading facility in Tübinge. Recovered from: https://taradajko.org/get/books/sein_und_zeit.pdf. Kakkori, L. (2018). Postmodern as Secularization in Philosophy of Education. Educational Philosophy and Theory, Vol. 50(14), Special issue: SI, 1639–1640. Kroker, A., & Cook, D. (1986). The Postmodern Scene. Excremental Culture and Hyper-Aesthetics. Montreal: New World Perspectives. Kurzweil, R. (2012). How to create a mind: the secret of human thought revealed. New York: Penguin Books. Lipovetsky, G. (2015). Time Against Time, or The Hypermodern Society. In D. Rudrum and N. Stavris (Ed.), Supplanting the Postmodern. An Anthology of Writings on the Arts and Culture of the Early 21st Century (p. 191–208). New York; London; New Delhi; Sydney: Bloomsbury Academic. Lobanov, V.A (2020). Transhumanism in the interpretation of V. A. Lobanov. Samizdat Magazine. Recovered from: http://samlib.ru/l/lobanow_w_a/samlibrullobanow_w_amsworddocshtml-2.shtml. Meliakova, Y., Kovalenko, I., Zhdanenko, S., & Kalnytskyi, E. (2020). Performance in the Postmodern Culture and Law. Amazonia Investiga, 9(27), 340–348. https://amazoniainvestiga.info/index.php/amazonia/article/view/1247 Melyakova, Yu. V. (2018). Being of law and being in law: from performative to performance. Bulletin of the National University "Yaroslav the Wise Law Academy of Ukraine". Series: Philosophy, Vol. 1(36), 90–113. Odorcak, J. (2019). Exorganic Posthumanism and Brain-Computer Interface Technologies (BCI). Postmodern openings, Vol. 10(4), 193-208. Pavlov, A. V. (2019). Images of modernity in the 21st century: hypermodernism. Philosophical Journal, Vol. 12(2), 20–33. Piarce, D. (2015). The Hedonistic Imperative. eBook. Recovered from: https://ubq124.wordpress.com/2019/12/22/the-hedonistic-imperative-pdf. Polyakova, O. V. (2017). Commodification of the dead body: ethical and legal aspects. Bulletin of the RSUH. Series "Psychology. Pedagogy. Education", Vol. 2(8), 118–128. Recovered from: http://cyberleninka.ru/article/n/kommodifikatsiya-mertvogo-tela-etiko-pravovye-aspekty Popova, O. V. (2016). Man, its price and value: to the problem of body commodification in scientific knowledge. Epistemology and philosophy of science, Vol. 49(3), 140-157. Recovered from: http://cyberleninka.ru/article/n/chelovek-ego-tsena-i-tsennost-k-probleme-kommodifikatsii-tela-v-nauchnom-poznanii. Popova, O. V., Tishchenko, P. D., & Shevchenko, S. Yu. (2018). Neuroethics and biopolitics of biotechnology for cognitive improvement of human improvement. Philosophy questions, Vol. 7, 96–108. Russian Transhumanist Movement (2020). About the possibilities of self-upgrade and life extension. Recovered from: http://transhumanism-russia.ru/content/view/629/94/ Sandu, A., Vlad, L. (2018). Beyond Technological Singularity – the Posthuman Condition. Postmodern openings, Vol. 9(1), 91-102. Sartre, J.P. (1989). Existentialism is humanism. In: Twilight of the Gods. Moscow: Politizdat, 319-344. Strandbrink, P. (2018). Nostalgia and Shrinkage: Philosophy and culture under post-postmodern conditions. Educational Philosophy and Theory, Vol. 50(14), 1407–1408. Twenge, J. M. (2006). Generation Me: Why Today’s Young Americans Are More Confident, Assertive, Entitled – and More Miserable Than Ever Before. New York: ATRIA paperback. Retrieved from http://www.amazon.co.uk/Generation-Americans-Confident-Assertive-Entitled/dp/1476755566. Twenge, J. M. (2017). iGen: Why Today’s Super-Connected Kids Are Growing Up Less Rebellious, More Tolerant, Less Happy – and Completely Unprepared for Adulthood. New York: ATRIA books. Retrieved from http://www.amazon.com/iGen-Super-Connected-Rebellious-Happy-Adulthood/dp/1501151983. United Nations (1997). Universal Declaration on the Human Genome and Human Rights. Recovered from http://www.un.org/ru/documents/decl_conv/declarations/human_genome.shtml United Nations (2005). Universal Declaration on Bioethics and Human Rights. Recovered from: http://www.un.org/ru/documents/decl_conv/declarations/bioethics_and_hr.shtml Yong, L. (2019). Moral Ambivalence: Relativism or Pluralism? Acta analytica-international periodical for Philosophy in the analytical tradition, Vol. 34(4), 473–491. Zinovyev, A. (2006). Global Human. Booksonline. Recovered from: http://booksonline.com.ua/view.php?book=97560 (in Russian).

Background:A fundamental role of mitochondria in systemic lupus erythematosus (SLE) was recently demonstrated (1). In brief, mitochondrial ROS participate in the formation of neutrophil extracellular traps (NETs) (2), while extrusion of cell-free mitochondria and highly oxidized interferogenic mtDNA causes disease in an animal model of SLE (3-5).Objectives:The diagnostic and prognostic value of cell-free DNA in SLE is still unknown. The aim of the present study was therefore to examine the clinical utility of cell-free DNA quantification as a non-invasive biomarker in SLE.Methods:Total DNA was isolated from platelet-free plasma samples of healthy individuals (HC) and consecutive SLE patients. Plasma and clinical data were collected at baseline and follow-up. Copy numbers were quantified by qPCR for mitochondrial (mt) DNA (ATP-6 gene) and nuclear (n) DNA (GAPDH gene).Results:Fifty-six HC (median age 48.3 ± 13.5, 64% female) and 103 SLE patients (median age 46.8 ± 15.8, 99% female, mean SLEDAI: 3 ± 4) were available for analysis.mtDNA levels were significantly elevated in SLE plasma (1.3x108 copies/ml plasma, 95% CI: 7.3x107 to 1.7 x108)), compared to HC plasma (8.6x106 copies/ml plasma, 95% CI: 6.9x106 to 1.0x107, p<0.0001). nDNA levels in contrast did not differ between SLE (8.3x106 copies/ml plasma, 95%CI: 5.9x106 to 1.4 x107) and HC (1.0x107 copies/ml plasma, 95%CI: 2.0x106 to 1.5 x107, p=0.61). Receiver operating characteristic curve analysis showed that a cut-off value of 1.9x107 mtDNA copy numbers differentiated between SLE and HC with 87.4% sensitivity, 94.6% specificity and an AUC of 0.95 (Figure 1a).mtDNA levels correlated with the SLE Disease Activity Index 2000 (SLEDAI-2K) (r=0.29, p=0.0026), less so also nDNA copy numbers (r=0.24, p=0.014). There was no association of mtDNA elevation with any particular type of SLE organ involvement and no correlation between mtDNA copy numbers in SLE plasma and dsDNA antibody levels.Follow-up data were available for 32 SLE patients (median follow-up 4.0 months, IQR: 4.0). delta mtDNA-levels robustly correlated with changes in SLEDAI-2K (r=0.51, p=0.0012, Figure 1b).Conclusion:The quantification of cell free mtDNA, but not nDNA copy numbers allows a sensitive and specific distinction between healthy individuals and patients with SLE. mtDNA levels correlate cross sectionally with disease activity in SLE patients and within individual SLE patients longitudinally with the SLEDAI. Plasma mtDNA quantification may therefore aid in the diagnosis of SLE and in monitoring SLE activity.References:[1]Riley JS, Tait SW. Mitochondrial DNA in inflammation and immunity. EMBO Rep. 2020;21(4):e49799.[2]West AP, Shadel GS. Mitochondrial DNA in innate immune responses and inflammatory pathology. Nat Rev Immunol. 2017;17(6):363-75.[3]Crow MK, Olferiev M, Kirou KA. Type I Interferons in Autoimmune Disease. Annu Rev Pathol. 2019;14:369-93.[4]Kim J, Gupta R, Blanco LP, Yang S, Shteinfer-Kuzmine A, Wang K, et al. VDAC oligomers form mitochondrial pores to release mtDNA fragments and promote lupus-like disease. Science. 2019;366(6472):1531-6.[5]Lood C, Blanco LP, Purmalek MM, Carmona-Rivera C, De Ravin SS, Smith CK, et al. Neutrophil extracellular traps enriched in oxidized mitochondrial DNA are interferogenic and contribute to lupus-like disease. Nat Med. 2016;22(2):146-53.Declaration of conflict of interest:UW is coinventor of patents owned by Freiburg University; NV is coinventor of patents owned by Freiburg University.Figure 1.(a) Receiver operating characteristic curve for mtDNA plasma concentrations to discriminate between HC and SLE patients. AUC: area under the curve. (b) Changes in plasma mtDNA levels in SLE patients correlate with the evolution of disease activity at follow-up.Disclosure of Interests:None declared

BackgroundAntisense oligonucleotides function by targeting the messenger RNA coding for a target protein, rather than the protein itself. This laboratory previously introduced Respirable Antisense Oligonucleotides (RASONs) into human clinical trials for asthma.1–5 In that work we demonstrated that RASONs delivered by inhalation are absorbed into surfactant lining the surface of the lung; are distributed with high efficiency throughout the bronchial epithelium; and are taken up with therapeutic effect by both bronchial epithelial cells and immune effector cells resident throughout the bronchial epithelium, as well as in bronchial-associated lymphoid tissue (BALT). We have now re-engineered this technology to adapt it to the treatment of primary and metastatic lung tumors via immune checkpoint inhibition. While immune checkpoints expressed on lung tumors are not amenable to RASON inhibition, immune cells resident in the bronchial epithelium and BALT represent good targets for the RASON approach to checkpoint inhibition. E.g., SIRP-alpha is a receptor expressed by myeloid lineage cells such as dendritic cells (DCs), tumor-associated macrophages (TAMs) and myeloid-derived suppressor cells (MDSCs). When CD47, found on the surface of tumor cells, binds to SIRP-alpha on immune effector cells, the anti-tumor action of such immune effector cells becomes significantly diminished. We hypothesized that RASONs targeting mRNA of immune checkpoint proteins found on immune effector cells would eliminate checkpoint proteins from their surface, such that when they were signaled to home in on lung tumors, they would arrive in the tumor-associated microenvironment in a state impervious to checkpoint ligands expressed on the surface of tumor cells. To test this hypothesis, we applied a RASON protocol to dogs with spontaneous lung tumors presenting to their veterinarians.MethodsIn this preliminary, proof-of-principal study, two dogs with histologically confirmed metastatic lung tumors were administered RASONs targeting PD1, CTLA-4 and SIRP-alpha, by inhalation, twice weekly for eight weeks.ResultsX-ray analysis performed two weeks after the conclusion of RASON treatment showed dramatic results. One dog showed complete tumor dissolution (figure 1), and the second dog showed near total tumor dissolution, with faint shadows remaining (figure 2).Abstract 244 Figure 1Canine 2 presented with a 3-cm spherical tumor (circled, left). After RASON treatment (right), tumor underwent complete regressionAbstract 244 Figure 2Canine 1 presented with one 9-cm tumor and four smaller tumors ranging from 1–2 cm (tumors are marked with dot at their center). Left, before RASON treatment). Right, after RASON treatment near complete tumor resolutionConclusionsWhile these are preliminary results, and need to be dramatically expanded, they provide an initial indication that the RASON approach might prove to be an effective addition to immune checkpoint inhibition. It possesses certain advantages over small molecule or antibody approaches to checkpoint inhibition. For example, rather than being delivered systemically, RASONs are delivered by inhalation directly to the target tissues-- the bronchial epithelium and BALT. Furthermore, it may be possible to reduce the toxicity of systemic treatments targeting checkpoint proteins on tumor cells, by reducing or eliminating their ligands on immune effector cells. In as much as the RASON approach to the treatment of human asthma failed in clinical trials as a result of its induction of an influx of macrophages into the lung, the ability to render TAMs impervious to the presence of tumor-associated immune checkpoints suggests that the RASON approach may hold considerable promise for the treatment of lung tumors.Ethics ApprovalAll research reported here involved informed consent by owners of dogs with spontaneous lung neoplasms, for which no satisfactory alternative treatment was available, and was performed in strict compliance with both the Basle Declaration, to which the laboratory is a signatory member, as well as guidelines published by the International Council for Laboratory Animal Science (ICLAS).ConsentN/AReferencesNyce JW, & Metzger, W. J. DNA antisense therapy for asthma in an animal model. Nature 1997; 385(6618), 721–725. https://doi.org/10.1038/385721a0Metzger, W. J., & Nyce, J. W. Respirable antisense oligonucleotide (RASON) therapy for allergic asthma. BioDrugs 1999; clinical immunotherapeutics, biopharmaceuticals and gene therapy 12(4), 237–243. https://doi.org/10.2165/00063030-199912040-00001Nyce J. W. ( 1997). Respirable antisense oligonucleotides as novel therapeutic agents for asthma and other pulmonary diseases. Expert opinion on investigational drugs;6(9):1149–1156. https://doi.org/10.1517/13543784.6.9.1149Nyce J. Respirable antisense oligonucleotides: a new, third drug class targeting respiratory disease. Current opinion in allergy and clinical immunology ( 2002);2(6):533–536. https://doi.org/10.1097/00130832-200212000-00009Sandrasagra, A., Tang, L., Leonard, S. A., Teng, K., Li, Y., Mannion, J. C., & Nyce, J. W. ( 2001). RASONs: a novel antisense oligonucleotide therapeutic approach for asthma. Expert opinion on biological therapy, 1(6), 979–983. https://doi.org/10.1517/14712598.1.6.979

I miss the ferry to San Pietro, so after a long bus trip winding through the southern Sardinian rocky terrain past gum trees, shrubs, caper plants, and sheep, I take refuge from the rain in a bar at the port. While I order a beer and panini, the owner, a man in his early sixties, begins to chat asking me why I’m heading to the island. For the tuna, I say, to research cultural practices and changes surrounding the ancient tuna trap la tonnara, and for the Girotonno international tuna festival, which coincides with the migration of the Northern Bluefin Tuna and the harvest season. This year the slogan of the festival reads Dal Sulcis a Sushi ("From Sulcis to Sushi"), a sign of the diverse tastes to come. Tuna here is the best in the world, he exclaims, a sentiment I hear many times over whilst doing fieldwork in southern Italy. He excitedly gestures for me to follow. We walk into the kitchen and on a long steel bench sits a basin covered with cloth. He uncovers it, and proudly poised, waits for my reaction. A large pinkish-brown loin of cooked tuna sits in brine. I have never tasted tuna in this way, so to share in his enthusiasm I conjure my interest in the rich tuna gastronomy found in this area of Sardinia called Sulcis. I’m more familiar with the clean taste of sashimi or lightly seared tuna. As I later experience, traditional tuna preparations in San Pietro are far from this. The most notable characteristic is that the tuna is thoroughly cooked or the flesh or organs are preserved with salt by brining or drying. A tuna steak cooked in the oven is robust and more like meat from the land than the sea in its flavours, colour, and texture. This article is about taste: the taste of, and tastes for, tuna in a traditional fishing community. It is based on ethnographic fieldwork and is part of a wider inquiry into the place of tradition and culture in seafood sustainability discourses and practices. In this article I use the notion of a taste network to explore the relationship between macro forces—international markets, stock decline and marine regulations—and transformations within local cultures of tuna production and consumption. Taste networks frame the connections between taste in a gustatory sense, tastes as an aesthetic preference and tasting as a way of learning about and attuning to modes and meanings surrounding tuna. As Antoine Hennion asserts, taste is more than a connoisseurship of an object, taste represents a cultural activity that concerns a wide range of practices, exchanges and attachments. Elspeth Probyn suggests that taste “acts as a connector between history, place, things, and people” (65) and “can also come to form communities: local places that are entangled in the global” (62). Within this framework, taste moves away from Bourdieu’s notion of taste as a social distinction towards an understanding of taste as created through a network of entities—social, biological, technological, and so forth. It turns attention to the mundane activities and objects of tuna production and consumption, the components of a taste network, and the everyday spaces where tradition and transformation are negotiated. For taste to change requires a transformation of the network (or components of that network) that bring such tastes into existence. These networks and their elements form the very meaning, matter, and moments of tradition and culture. As Hennion reminds us through his idea of “reservoir(s) of difference” (100), there are a range of diverse tastes that can materialise from the interactions of humans with objects, in this case tuna. Yet, taste networks can also be rendered obsolete. When a highly valued and endangered species like Bluefin is at the centre of such networks, there are material, ethical, and even political limitations to some tastes. In a study that follows three scientists as they attempt to address scallop decline in Brest and St Brieuc Bay, Michael Callon advocates for “the abandonment of all prior distinction between the natural and the social” (1). He draws attention to networks of actors and significant moments, rather than pre-existing categories, to figure the contours of power. This approach is particularly useful for social research that involves science, technology and the “natural” world. In my own research in San Pietro, the list of human and non-human actors is long and spans the local to the global: Bluefin (in its various meanings and as an entity with its own agency), tonnara owners, fishermen, technologies, fish shops and restaurants, scientific observers, policy (local, regional, national, European and international), university researchers, the sea, weather, community members, Japanese and Spanish buyers, and markets. Local discourses surrounding tuna and taste articulate human and non-human entanglements in quite particular ways. In San Pietro, as with much of Italy, notions of place, environment, identity, quality, and authenticity are central to the culture of tuna production and consumption. Food products are connected to place through ecological, cultural and technological dimensions. In Morgan, Marsden, and Murdoch’s terms this frames food and tastes in relation to a spatial dimension (its place of origin), a social dimension (its methods of production and distribution), and a cultural dimension (its perceived qualities and reputation). The place name labelling of canned tuna from San Pietro is an example of a product that represents the notion of provenance. The practice of protecting traditional products is well established in Italy through appellation programs, much like the practice of protecting terroir products in France. It is no wonder that the eco-gastronomic movement Slow Food developed in Italy as a movement to protect traditional foods, production methods, and biodiversity. Such discourses and movements like Slow Food create local/global frameworks and develop in relation to the phenomenon and ideas like globalisation, industrialization, and homogenisation. This study is based on ethnographic fieldwork in San Pietro over the 2013 tuna season. This included interviews with some thirty participants (fishers, shop keepers, locals, restaurateurs, and tonnara owners), secondary research into international markets, marine regulations, and environmental movements, and—of course—a gustatory experience of tuna. Walking down the main street the traditions of the tonnara and tuna are palpable. On a first impression there’s something about the streets and piazzas that is akin to Zukin’s notion of “vernacular spaces”, “sources of identity and belonging, affective qualities that the idea of intangible culture expresses, refines and sustains” (282). At the centre is the tonnara, which refers to the trap (a labyrinth of underwater nets) as well as the technique of tuna fishing and land based processing activities. For centuries, tuna and the tonnara have been at the centre of community life, providing employment, food security, and trade opportunities, and generating a wealth of ecological knowledge, a rich gastronomy based on preserved tuna, and cultural traditions like the famous harvest ritual la mattanza (the massacre). Just about every organ is preserved by salting and drying. The most common is the female ovary sac, which becomes bottarga. Grated onto pasta it has a strong metallic offal flavour combined with the salty tang of the sea. There is also the male equivalent lusciami, a softer consistency and flavour, as well as dried heart and lungs. There is canned tuna, a continuation of the tradition of brining and barrelling, but these are no ordinary cans. Each part of the tuna is divided into parts corresponding loosely to anatomy but more closely to quality based on textures, colour, and taste. There is the ventresca from the belly, the most prized cut because of its high fat content. Canned in olive oil or brine, a single can of this cut sells for around 30 Euros. Both the canned variety or freshly grilled ventresca is a sumptuous experience, soft and rich. Change is not new to San Pietro. In the long history of the tonnara there have been numerous transformations resulting from trade, occupation, and dominant economic systems. As Stefano Longo describes, with the development of capitalism and industrialization, the socio-economic structure of the tonnara changed and there was a dramatic decline in tonnare (plural) throughout the 1800s. The tonnare also went through different phases of ownership. In 1587 King Philip II formally established the Sardinian tonnare (Emery). Phillip IV then sold a tonnara to a Genovese man in 1654 and, from the late 18th century until today, the tonnara has remained in the Greco family from Genova. There were also changes to fishing and preservation technologies, such as the replacement of barrels after the invention of the can in the early 1800s, and innovations to recipes, as for example in the addition of olive oil. Yet, compared to recent changes, the process of harvesting, breaking down and sorting flesh and organs, and preserving tuna, has remained relatively stable. The locus of change in recent years concerns the harvest, the mattanza. For locals this process seems to be framed with concepts of before, and after, the Japanese arrived on the island. Owner Giuliano Greco, a man in his early fifties who took over the management of the tonnara from his father when it reopened in the late 1990s, describes these changes: We have two ages—before the Japanese and after. Before the Japanese, yes, the tuna was damaged. It was very violent in the mattanza. In the age before the pollution, there was a crew of 120 people divided in a little team named the stellati. The more expert and more important at the centre of the boat, the others at the side because at the centre there was more tuna. When there was mattanza it was like a race, a game, because if they caught more tuna they had more entrails, which was good money for them, because before, part of the wage was in nature, part of the tuna, and for this game the tuna was damaged because they opened it with a knife, the heart, the eggs etc. And for this method it was very violent because they wanted to get the tuna entrails first. The tuna remained on the boat without ice, with blood everywhere. The tonnara operated within clear social hierarchies made up of tonnarotti (tuna fishermen) under the guidance of the Rais (captain of tonnara) whose skills, charisma and knowledge set him apart. The Rais liaised with the tonnarotti, the owners, and the local community, recruiting men and women to augment the workforce in the mattanza period. Goliardo Rivano, a tonnarotto (singular) since 1999 recalls “all the town would be called on for the mattanza. Not only men but women too would work in the cannery, cutting, cleaning, and canning the tuna.” The mattanza was the starting point of supply and consumption networks. From the mattanza the tuna was broken down, the flesh boiled and brined for local and foreign markets, and the organs salted and dried for the (mainly) local market. Part of the land-based activities of tonnarotti involved cleaning, salting, pressing and drying the organs, which supplemented their wage. As Giuliano described, the mattanza was a bloody affair because of the practice of retrieving the organs; but since the tuna was boiled and then preserved in brine, it was not important whether the flesh was damaged. At the end of the 1970s the tonnara closed. According to locals and reportage, pollution from a nearby factory had caused a drastic drop in tuna. It remained closed until the mid 1990s when Japanese buyers came to inquire about tuna from the trap. Global tastes for tuna had changed during the time the tonnara was closed. An increase in western appetites for sushi had been growing since the early 1970s (Bestore). As Theadore Bestore describes in detail, this coincided with a significant transformation of the Japanese fishing industry’s international role. In the 1980s, the Japanese government began to restructure its fleets in response to restricted access to overseas fishing grounds, which the declaration of Excusive Economic Zones enforced (Barclay and Koh). At this time, Japan turned to foreign suppliers for tuna (Bestore). Kate Barclay and Sun-Hui Koh describe how quantity was no longer a national food security issue like it had been in post war Japan and “consumers started to demand high-quality high-value products” (145). In the late 1990s, the Greco family reopened the tonnara and the majority of the tuna went to Japan leaving a smaller portion for the business of canning. The way mattanza was practiced underwent profound changes and particular notions of quality emerged. This was also the beginning of new relationships and a widening of the taste network to include international stakeholders: Japanese buyers and markets became part of the network. Giuliano refers to the period as the “Japanese Age”. A temporal framing that is iterated by restaurant and fish shop owners who talk about a time when Japanese began to come to the island and have the first pick of the tuna. Giuliano recalls “there was still blood but there was not the system of opening tuna, in total, like before. Now the tuna is opened on the land. The only operation we do on the boat is blooding and chilling.” Here he references the Japanese technique of ikejime. Over several years the technicians taught Giuliano and some of the crew about killing the tuna faster and bleeding it to maintain colour and freshness. New notions of quality and taste for raw or lightly cooked tuna entered San Pietro. According to Rais Luigi “the tuna is of higher quality, because we treat it in a particular way, with ice.” Giuliano describes the importance of quality. “Before they used the stellati and it took five people, each one with a harpoon to haul the tuna. Now they only use one hook, in the mouth and use a chain, by hand. On board there is bleeding, and there is blood, but now we must keep the quality of the meat at its best.” In addition to the influence of Japanese tastes, the international Girotonno tuna festival had its inauguration in 2003, and, along with growing tourism, brought cosmopolitan and international tastes to San Pietro. The impact of a global taste for tuna has had devastating effects on their biomass. The international response to the sharp decline was the expansion of the role of inter-governmental monitoring bodies like International Commission for the Conservation of Atlantic Tunas (ICCAT), the introduction of quotas, and an increase in the presence of marine authorities on fleets, scientific research and environmental campaigns. In San Pietro, international relationships further widened and so did the configuration of taste networks, this time to include marine regulators, a quota on Bluefin, a Spanish company, and tuna ranches in Malta. The mattanza again was at the centre of change and became a point of contention within the community. This time because as a practice it is endangered, occurring only once or twice a year, “for the sake of tradition, culture” as Giuliano stated. The harvest now takes place in ranches in Malta because for the last three years the Greco family have supplied the tonnara’s entire quota (excluding tuna from mattanza or those that die in the net) to a major Spanish seafood company Riccardo Fuentes e Hijos, which transports them live to Malta where they are fattened and slaughtered, predominantly for a Japanese market. The majority of tuna now leave the island whole, which has profoundly transformed the distribution networks and local taste culture, and mainly the production and trade in tuna organs and canned tuna. In 2012, ICCAT and the European Union further tightened the quotas, which along with competition with industrial fisheries for both quota and markets, has placed enormous pressure on the tonnara. In 2013, it was allocated a quota that was well under what is financially sustainable. Add to the mix the additional expense of financing the obligatory scientific observers, and the tonnara has had to modify its operations. In the last few years there has been a growing antagonism between marine regulations, global markets, and traditional practices. This is exemplified in the limitations to the tuna organ tradition. It is now more common to find dried tuna organs in vacuum packs from Sicily rather than local products. As the restaurateur Secondo Borghero of Tonno della Corsa says “the tonnara made a choice to sell the live tuna to the Spanish. It’s a big problem. The tuna is not just the flesh but also the interior—the stomach, the heart, the eggs—and now we don’t have the quantity of these and the quality around is also not great.” In addition, even though preserved organs are available for consumption, local preserving activities have almost ceased along with supplementary income. The social structures and the types of actors that are a part of the tonnara have also changed. New kinds of relationships, bodies, and knowledge are situated side by side because of the mandate that there be scientific observers present at certain moments in the season. In addition, there are coast guards and, at various stages of the season, university staff contracted by ICCAT take samples and tag the tuna to generate data. The changes have also introduced new types of knowledge, activities, and institutional affiliations based on scientific ideas and discourses of marine biology, conservation, and sustainability. These are applied through marine management activities and regimes like quotas and administered through state and global institutions. This is not to say that the knowledge informing the Rais’s decisions has been done away with but as Gisli Palsson has previously argued, there is a new knowledge hierarchy, which places a significant focus on the notion of expert knowledge. This has the potential to create unequal power dynamics between the marine scientists and the fishers. Today in San Pietro tuna tastes are diverse. Tuna is delicate, smooth, and rich ventresca, raw tartare clean on the palate, novel at the Girotono, hearty tuna al forno, and salty dry bottarga. Tasting tuna in San Pietro offers a material and affective starting point to follow the socio-cultural, political, and ecological contours and contentions that are part of tuna traditions and their transformations. By thinking of gustatory and aesthetic tastes as part of wider taste networks, which involve human and non-human entities, we can begin to unpack and detail better what these changes encompass and figure forms and moments of power and agency. At the centre of tastes and transformation in San Pietro are the tonnara and the mattanza. Although in its long existence the tonnara has endured many changes, those in the past 15 years are unprecedented. Several major global events have provided conditions for change and widened the network from its once mainly local setting to its current global span. First, Japanese and global tastes set a demand for tuna and introduced different tuna production and preparation techniques and new styles of serving tuna raw or lightly cooked tuna. Later, the decline of Bluefin stocks and the increasing involvement of European and international monitoring bodies introduced catch limitations along with new processes and types of knowledge and authorities. Coinciding with this was the development of relationships with middle companies, which again introduced new techniques and technologies, namely the gabbie (cage) and ranches, to the taste network. In the cultural setting of Italy where the conservation of tradition is of particular importance, as I have explained earlier through the notion of provenance, the management of a highly regulated endangered marine species is a complex project that causes much conflict. Because of the dire state of the stocks and continual rise in global demand, solutions are complex. Yet it would seem useful to recognise that tuna tastes are situated within a network of knowledge, know-how, technology, and practices that are not simple modes of production and consumption but also ways of stewarding the sea and its species. Ethics Approval Original names have been used when participants gave consent on the official consent form to being identified in publications relating to the study. This is in accordance with ethics approval granted through the University of Sydney on 21 March 2013. Project number 2012/2825. References Barclay, Kate, and Koh Sun-Hui “Neo-liberal Reforms in Japan’s Tuna Fisheries? A History of Government-business Relations in a Food-producing Sector.” Japan Forum 20.2 (2008): 139–170. Bestor, Theadore “Tsukiji: The Fish Market at the Center of the World.” Foreign Policy 121 (2000): 54–63. Bourdieu, Pierre. Distinction: A Social Critique of the Judgment of Taste. Harvard UP, 1984. Callon, Michael “Some Elements of a Sociology of Translation: Domestication of the Scallops and the Fishermen of St Brieuc Bay” Power, Action, Belief: a New Sociology of Knowledge? Ed. John Law. London: Routledge, 1986. 196–223. Emery, Katherine “Tonnare in Italy: Science, History and Culture of Sardinian Tuna Fishing.” Californian Italian Studies 1 (2010): 1–40. Hennion, Antoine “Those Things That Hold Us Together: Taste and Sociology” Cultural Sociology 1 (2007): 97–114. Longo, Stefano “Global Sushi: A Socio-Ecological Analysis of The Sicilian Bluefin Tuna Fishery.” Dissertation. Oregon: University of Oregon, 2009. Morgan, Kevin, Marsden, Terry, and Johathan Murdoch. Worlds of Food: Place, Power, and provenance in the Food Chain. Oxford: Oxford UP, 2006. Palsson, Gisli. Coastal Economies, Cultural Accounts: Human Ecology and Icelandic Discourse. Manchester: Manchester UP, 1991. Probyn, Elspeth “In the Interests of Taste & Place: Economies of Attachment.” The Global Intimate. Eds. G. Pratt and V. Rosner. New York: Columbia UP (2012). Zukin, Sharon “The Social Production of Urban Cultural Heritage: Identity and Ecosystem on an Amsterdam Shopping Street.” City, Culture and Society 3 (2012): 281–291.

O LORD, thou hast brought up my soul from the grave thou hast kept me alive that I should not go down into the pit. -- Psalms 30:3 Eulogies are written upon the cessation of life, generally celebrating the duration of life. Part of the purpose of the eulogy is to create immortality through the seemingly imperishable nature of ink and story -- words that will last beyond the last memory of the deceased. What a paradox it is, then, to find such words on the Internet. This medium is deemed transitory and ephemeral for its frustrating propensity of sites which exist one moment then disappear the next. Yet the Net contains numerous eulogy and memorial sites, recounting the existence of famous and ordinary people alike, privileging neither. It is perhaps this attraction of equality and, furthermore, the appeal of a larger audience than the crowd that congregates in a church at funerals, that draws the bereaved to immortalise their beloved through this medium. A quick tour of the Internet reveals that scribblings about the dead abound, written by a range of people -- from the friends and family of the deceased to the obsessed fans of celebrities, from the attached owners of pooches to official government representations and finally to the adversaries of the dead. Celebrities seem to receive a great deal of attention in death as well as in life. Interestingly though, their representations in death tend to be altered, with writers ceasing their interest in dirt and mud slinging to recreating the deceased as paragons of good deeds and charm. For instance, J.F.K.'s (John F. Kennedy) sometimes dubious political dealings with Cuba and his near declaration of nuclear war are forgotten in his official eulogy. America's dead royalty receive the same political accolades, which can be found in a memorial site for Robert F. Kennedy, similarly assassinated, and more recently, John F. Kennedy Jnr, whose death has encouraged much speculation and an abundance of conspiracy theories. But of course the most famous media backflip over a royal celebrity would have to be that of Princess Diana. Within a week, she had gone from being the British royal hussy to the British royal honey. People lined the streets to watch the funeral procession and her eulogy given by Earl Charles Spencer painted a reformed picture of a compassionate woman wronged by the media. And it is this image that you will find on the Internet. Of course not all royals deserve this level of cynicism. For instance, the works of King Hussein of Jordan can be viewed complete with background Led Zeppelin music or more formally. Lesser royal and more film star, Grace Kelly, has a number of Websites dedicated to her by avid fans. Though none knew her personally, Denny, Tasha and Vivien all provide memorials filled with pieces of film memorabilia and stories from her life. Like the Audrey Hepburn pages (http://www.geocities.com/Hollywood/4084/biography.html; http://www.geocities.com/Hollywood/4084/article1.html) photos of snippets of life can be downloaded onto your PC as wallpaper. These types of Websites of dead celebrities, created by crazed fans rather than family and personal friends, are a common feature of the Internet. This medium seems to provide a space in which these people can express their sorrow at the celebrity's death and build an image of how they knew the person. For instance, Kurt Cobain's death has generated a memorial page where fans can add their comments about the lead singer of Nivana. The page's Webmaster screens comments and culls the negative criticism that may be potentially generated by a drug-ridden life and eventual suicide. The more recent death of a singer, Michael Hutchence, has also conjured up memorial sites. Kylie's personal tribute seems to be the largest of these, yet again she is merely a fan of Hutchence whose closest contact with him was to catch a cup from him as an audience member at a concert. Sometimes the death of a person results in martyrdom and further impetus for social causes and reforms. The eulogy can act as a pivotal point in this social action, spurring on followers to perpetuate the movement created by the deceased. Perhaps one of the largest and oldest eulogies still used by believers of Christianity is of Jesus of Nazareth. His life and teachings are recorded in the gospels of Matthew, Mark, Luke and John, which can be accessed in a myriad of Websites (http://www.bible.com; http://www.bible.net; http://www.jesus.com; http://www.gospel.com). A more recent plight such as the American civil rights movement has seen two of its leaders, Dr Martin Luther King and Malcolm X, assassinated for their work. Their eulogies, which are now available for the broader audience (http://www.dsc.edu/mlk.htm; http://home.earthlink.net/~ccblack/shabazz/eulogy.html) were highly rhetorical and influential in the continuation of this type of political reform and are still adopted today. Some more local (Australian) examples of memorial sites and eulogies of Australian civil rights activists can be found, for example, for the first Aboriginal senator, Neville Bonner (http://www.abc.net.au/news/features/obits/bonner/default.htm), and poet Oodgeroo Noonuccal. However, these tend to have smaller rhetorical strength. Lesser known victims of politics are also paid homage on the Internet. Simon Wiesenthal, a survivor of the holocaust, dedicated his life to hunting the perpetrators of Nazi war crimes. The Website of his centre commemorates his work but interestingly also acknowledges the victims of these atrocities: "This portion of the Wiesenthal site is dedicated to the children of the Holocaust. Each day, we'll revisit a special child's life as a tribute to their unique person." Less tasteful is the eulogy of Matthew Shepherd who was the victim of a gay bashing in the U.S. This eulogy occurs in the godhatesfags Website and involves an image of him burning in hell, accompanied by screams of distress and a clock to count his days in hell. The people who wrote this eulogy displayed highly offensive banners outside his funeral and, unable to present a eulogy at his funeral, chose to commemorate his "sordid" life on the Internet. This is a rare example of a eulogy that is used politically without presenting a positive image of the deceased. Thus not merely famous people's life are remembered on the Internet. Some families choose to pay tribute to their beloved on the Web, producing eulogies and memorials for anyone who will read them. For example, Louise's family wrote a eulogy upon her death that is published on the Web. A more commercial venture at http://www.funeral.net/death_notices.htm allows users to post obituaries of deceased to potentially inform the world of their death. And if you wish to write your own eulogy/memorial/obituary, the death clock site allows you to predict the day and hour of your death providing you with enough time to edit out those closet skeletons from your life story. Pets are not to be forgotten either. Rainbows Bridge, the name of both the Website and the place where all good dogs and cats go, abounds in cutsie euphemisms. This Webpage comforts the bereaved in the knowledge that their pooches and pussies are also not forgotten when they turn their little paws up. This article has been a short tour of the type of material on the deceased that can be found on the Internet. This medium potentially provides an accessible and equal opportunity for those left behind to discuss and expound the deceased's life and works. If there is life after death then perhaps it is to be found in cyberspace -- or at least as long as the bills are paid and the site is maintained. Citation reference for this article MLA style: Felicity Meakins. "De Mortuis Bonum: An Internet Eulogy Tour." M/C: A Journal of Media and Culture 2.8 (1999). [your date of access] <http://www.uq.edu.au/mc/9912/eulogy.php>. Chicago style: Felicity Meakins, "De Mortuis Bonum: An Internet Eulogy Tour," M/C: A Journal of Media and Culture 2, no. 8 (1999), <http://www.uq.edu.au/mc/9912/eulogy.php> ([your date of access]). APA style: Felicity Meakins. (1999) De mortuis bonum: an Internet eulogy tour. M/C: A Journal of Media and Culture 2(8). <http://www.uq.edu.au/mc/9912/eulogy.php> ([your date of access]).

The aim of this thesis is to determine and compare the price of the apartment building as a whole provided a combination of cost and the valuation of yield and price of the apartment building, found the sum of individual apartments in the same house after the owner of the distribution statement. In both cases it is the valuation according to valuation regulations. But because today is often valued property for purposes of credit control, I will always be the direct comparison of the valuation according to the rules of valuation estimate just for the purposes of credit control. Furthermore, they address the issue of interpreting the concept of a block of flats (lot of flats together in one house), which is frequently used, but is nowhere defined. I found that the total price of flats according to the valuation rules, is higher by 32% compared house as a whole and the award for credit management, the total price of apartments increased by 31.4%. As can be seen from the preceding sentences, the price of the apartment building can be changed only by changing the way property, no construction-technical changes, as well as 32%.