Download or read book Avi written by Margaret Speaker-Yuan and published by Infobase Publishing. This book was released on 2005 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: A 2003 Newbery Award winner for his book Crispin : The Cross of Lead, Avi is one of the foremost children's and young adult's authors read in the classroom today.

Download or read book Journal of Transportation and Statistics written by and published by . This book was released on 2004 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Integrated Approach to Environmental Management written by Dibyendu Sarkar and published by John Wiley & Sons. This book was released on 2015-09-30 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the most recent topics in the field of environmental management and provides a broad focus on the theoretical and methodological underpinnings of environmental management Provides an up-to-date survey of the field from the perspective of different disciplines Covers the topic of environmental management from multiple perspectives, namely, natural sciences, engineering, business, social sciences, and methods and tools perspectives Combines both academic rigor and practical approach through literature reviews and theories and examples and case studies from diverse geographic areas and policy domains Explores local and global issues of environmental management and analyzes the role of various contributors in the environmental management process Chapter contents are appropriately demonstrated with numerous pictures, charts, graphs, and tables, and accompanied by a detailed reference list for further readings

Download or read book Palestinian Refugees after 1948 written by Marte Heian-Engdal and published by Bloomsbury Publishing. This book was released on 2020-02-20 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: After more than seventy years, the Palestinian refugee problem remains unsolved. But if a deal could have been reached involving the repatriation of Palestinian refugees, it was in the early years of the Arab-Israeli conflict. So why didn't this happen? This book is the first comprehensive study of the international community's earliest efforts to solve the Palestinian refugee problem. Based on a wide range of international primary sources from Israeli, US, UK and UN archives, the book investigates the major proposals between 1948 and 1968 and explains why these failed. It shows that the main actors involved – the Arab states, Israel, the US and the UN – agreed on very little when it came to the Palestinian refugees and therefore never got seriously engaged in finding a solution. This new analysis highlights how the international community gradually moved from viewing the Palestinian refugee problem as a political issue to looking at it as a humanitarian one. It examines the impact of this development and the changes that took place in this formative period of the Arab-Israeli conflict, as well as the limited influence US policy makers had over Israel.

Download or read book Green Cultural Criminology written by Avi Brisman and published by Routledge. This book was released on 2014-06-05 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last two decades, "green criminology" has emerged as a unique area of study, bringing together criminologists and sociologists from a wide range of research backgrounds and varying theoretical orientations. It spans the micro to the macro—from individual-level environmental crimes and victimization to business/corporate violations and state transgressions. There have been few attempts, however, to explicitly or implicitly integrate cultural criminology into green criminology (or vice versa). This book moves towards articulating a green cultural criminological perspective. Brisman and South examine existing overlapping research and offer a platform to support future excursions by green criminologists into cultural criminology’s concern with media images and representations, consumerism and consumption, and resistance. At the same time, they offer an invitation to cultural criminologists to adopt a green view of the consumption landscape and the growth (and depictions) of environmental harms. Green Cultural Criminology is aimed at students, academics, criminologists, and sociologists with an interest in green criminology and cultural criminology: two of the most exciting new areas in criminology today.

Download or read book Transfer Pricing and Value Creation written by Raffaele Petruzzi and published by Linde Verlag GmbH. This book was released on 2019-09-02 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application of the Arm’s Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL.M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research.

Download or read book Handbook of Digital Inequality written by Hargittai, Eszter and published by Edward Elgar Publishing. This book was released on 2021-11-19 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This cutting-edge Handbook offers fresh perspectives on the key topics related to the unequal use of digital technologies. Considering the ways in which technologies are employed, variations in conditions under which people use digital media and differences in their digital skills, it unpacks the implications of digital inequality on life outcomes.

Download or read book Towards a Neutral Formulary Apportionment System in Regional Integration written by Shu-Chien Chen and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.

Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Download or read book Jewish Travel in Antiquity written by Catherine Hezser and published by Mohr Siebeck. This book was released on 2011 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the first comprehensive study of Jewish travel and mobility in Hellenistic and Roman times, based on a critical analysis of Jewish, Graeco-Roman, and early Christian literary, epigraphic, and archaeological sources and a social-historical evaluation of the material. Catherine Hezser shows that certain segments of ancient Jewish society were quite mobile. Mobility seems to have increased in the later Roman period, when an extensive road system facilitated travel within the province of Syria-Palestine and the neighbouring Middle Eastern regions. Second Temple Judaism was centralized, with Jerusalem as its central space and seat of priestly authority. In post-70 rabbinic Judaism, on the other hand, connections between rabbis could be established through mutual visits and second- and third-degree contacts only. Mobility formed the basis of the establishment of a decentralized rabbinic network in Palestine and Babylonia in late antiquity. Numerous narrative and halakhic traditions indicate the importance of mobility for communication and the exchange of knowledge amongst rabbis. It is argued that the rabbis who were most mobile sat at the nodal points of the rabbinic network and elicited the largest amount of influence. They would have combined business travel with scholarly exchange. Scholars' journeys between Palestine and Babylonia are viewed within the wider context of Rome and Persia's economic and cultural exchange in which Jews, just like Christians, may have played the role of intermediaries.

Download or read book Dairy Processing written by G Smit and published by Woodhead Publishing. This book was released on 2003-07-29 with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its distinguished international team of contributors, Dairy processing summarises key developments in the field and how they enhance dairy product safety and quality. The first part of the book discusses raw milk composition, production and quality. Part 2 reviews developments in processing from hygiene and HACCP systems to automation, high-pressure processing and modified atmosphere packaging. The final part of the book considers developments for particular products such as fermented dairy products and cheeses.

Download or read book Journal of the Elisha Mitchell Scientific Society written by Elisha Mitchell Scientific Society (Chapel Hill, N.C.) and published by . This book was released on 1892 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vols. 20- include Proceedings of the North Carolina academy of science, 1902-

Download or read book Cytoskeletal Proteins Advances in Research and Application 2012 Edition written by and published by ScholarlyEditions. This book was released on 2012-12-26 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cytoskeletal Proteins—Advances in Research and Application: 2012 Edition is a ScholarlyEditions™ eBook that delivers timely, authoritative, and comprehensive information about Cytoskeletal Proteins. The editors have built Cytoskeletal Proteins—Advances in Research and Application: 2012 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Cytoskeletal Proteins in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Cytoskeletal Proteins—Advances in Research and Application: 2012 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.

Download or read book Journal of the Elisha Mitchell Scientific Society for the Year written by and published by . This book was released on 1891 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Journal of the Chemical Society written by Chemical Society (Great Britain) and published by . This book was released on 1908 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Titles of chemical papers in British and foreign journals" included in Quarterly journal, v. 1-12.

Download or read book Israel Exploration Journal written by and published by . This book was released on 1997 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University