Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.

The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year.

This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.

In this book, we invited 146 authors with expertise in health policy, systems design, management, research, or practice, from each of the countries included, to consider health reforms or systems improvements in their country or region. The resulting case studies, of 52 individual countries and five regional groupings, cover 152 countries or territories, or three-quarters of the world's nations. Each chapter author was asked to think 5-15 years into the future and make a prediction on how their health system could be strengthened as a result of the successful unfolding of their case study. The types of projects our authors have chosen to explicate into the future are wide-ranging. They vary from e-consultation services in Estonia, achieving universal health coverage in Argentina and Mexico, reforming long-term care in the Netherlands, reassessing care for the aging population and the frail elderly in Australia, streamlining the health system through Lean Thinking in Nigeria, using regulation to improve care in South Africa, developing a new accreditation model in Turkey, through to a critique of physician specialization in Russia and applying IT initiatives to improve care in China, Lebanon, Taiwan, Papua New Guinea, the United Arab Emirates, Venezuela and Wales. Chapter writers recognized that the improvement work they were doing was part of a moving target. There was general agreement that the effective use of limited resources and overcoming hurdles and constraints were crucial to enhancing health systems in order to deliver better care over the medium term. While some initiatives required considerable funding, many were relatively inexpensive. These case studies demonstrate ways in which fruitful application of partnerships and creativity can make considerable gains in strengthening healthcare delivery systems. Features The third book in a series on international health reform Involves 146 contributing authors, five regional editors, a series editor and a highly skilled support team to explore sustainable improvement in health systems in the future Encompasses a time horizon of the next 5-15 years Covers 152 countries or territories, with 52 individual countries and an analysis of five regional groupings comprising 100 countries

Following on from 2015's Healthcare Reform, Quality and Safety: Perspectives, Participants, Partnerships and Prospects in 30 Countries, this book encompasses a global perspective on healthcare while shifting the focus from reform to showcasing success stories of healthcare systems worldwide. It provides explanations of why various facets of healthcare systems work well in different contexts and offers the reader alternative models for consideration. The book features contributions from 60 countries, going much further than the common practice of focusing on affluent Western nations, to provide a comprehensive exploration of the success of healthcare systems globally. The majority of literature on health-sector improvement attempts to address the problems within systems, relating the errors that can and do occur, for example, and offering solutions and preventative strategies. This book of country case studies will approach the enhancement of health systems, patient safety and the quality of care in a new and innovative way, comprehensively surveying and synthesizing the success stories of healthcare systems around the world, utilizing Hollnagel's Safety-II approach to acknowledge the importance of exploring what goes right, what works well, and why it works. These success stories may include reference to macro, meso or micro levels of healthcare systems, various sectors (e.g., aged care, acute care or primary care), or specific programs or projects. Health System Improvement Across the Globe: Success Stories from 60 Countries is unprecedented in terms of both reach and positive emphasis, and as such will be instrumental in changing ways of thinking about and guiding health-sector improvement.

Following on from 2015's Healthcare Reform, Quality and Safety: Perspectives, Participants, Partnerships and Prospects in 30 Countries, this book encompasses a global perspective on healthcare while shifting the focus from reform to showcasing success stories of healthcare systems worldwide. It provides explanations of why various facets of healthcare systems work well in different contexts and offers the reader alternative models for consideration. The book features contributions from 60 countries, going much further than the common practice of focusing on affluent Western nations, to provide a comprehensive exploration of the success of healthcare systems globally. The majority of literature on health-sector improvement attempts to address the problems within systems, relating the errors that can and do occur, for example, and offering solutions and preventative strategies. This book of country case studies will approach the enhancement of health systems, patient safety and the quality of care in a new and innovative way, comprehensively surveying and synthesizing the success stories of healthcare systems around the world, utilizing Hollnagel's Safety-II approach to acknowledge the importance of exploring what goes right, what works well, and why it works. These success stories may include reference to macro, meso or micro levels of healthcare systems, various sectors (e.g., aged care, acute care or primary care), or specific programs or projects. Health System Improvement Across the Globe: Success Stories from 60 Countries is unprecedented in terms of both reach and positive emphasis, and as such will be instrumental in changing ways of thinking about and guiding health-sector improvement.

In this book, we invited 146 authors with expertise in health policy, systems design, management, research, or practice, from each of the countries included, to consider health reforms or systems improvements in their country or region. The resulting case studies, of 52 individual countries and five regional groupings, cover 152 countries or territories, or three-quarters of the world's nations. Each chapter author was asked to think 5-15 years into the future and make a prediction on how their health system could be strengthened as a result of the successful unfolding of their case study. The types of projects our authors have chosen to explicate into the future are wide-ranging. They vary from e-consultation services in Estonia, achieving universal health coverage in Argentina and Mexico, reforming long-term care in the Netherlands, reassessing care for the aging population and the frail elderly in Australia, streamlining the health system through Lean Thinking in Nigeria, using regulation to improve care in South Africa, developing a new accreditation model in Turkey, through to a critique of physician specialization in Russia and applying IT initiatives to improve care in China, Lebanon, Taiwan, Papua New Guinea, the United Arab Emirates, Venezuela and Wales. Chapter writers recognized that the improvement work they were doing was part of a moving target. There was general agreement that the effective use of limited resources and overcoming hurdles and constraints were crucial to enhancing health systems in order to deliver better care over the medium term. While some initiatives required considerable funding, many were relatively inexpensive. These case studies demonstrate ways in which fruitful application of partnerships and creativity can make considerable gains in strengthening healthcare delivery systems. Features The third book in a series on international health reform Involves 146 contributing authors, five regional editors, a series editor and a highly skilled support team to explore sustainable improvement in health systems in the future Encompasses a time horizon of the next 5-15 years Covers 152 countries or territories, with 52 individual countries and an analysis of five regional groupings comprising 100 countries

This report contains the data collection instruments and field training manual for the RAND Appropriateness of Spinal Manipulation for Low-Back Pain Study. The study is designed to ascertain the clinical criteria for the appropriate use if spinal manipulation for low-back pain.